Business Commons^™

The Use Of Selected Economic Indicators In Regression Analysis To Test Semi-Strong Market Efficiency Of Asset Pricing, Kevin E. Pearson

Presidential Scholars Theses (1990 – 2006)

The concept of market efficiency is a widely known and researched concept. The profit motive present in the market combined with advancements in trading technology and company knowledge have practically eliminated mispricing in equity markets. However, the limited number of hours of trading present in stock exchanges of the United States generates the potential for a certain amount of inefficiency. This inefficiency results from the inability of various stock markets to process certain types of public information because of the timing of its arrival in relation to the operating hours of the market. This paper will outline the process followed …

Actuarial Computation Of Multiemployer Pension Plan Withdrawal Liability, Kelly A. Renze

Presidential Scholars Theses (1990 – 2006)

This project helps to demonstrate how pension actuaries must keep a constant eye on new laws. The pension industry is constantly bombarded with new laws which force them to alter policies and procedures. Because of the huge number of laws, it is difficult for all employees to fully understand every law. During my stay at the Principal, I discovered that many passages are interpreted differently by different people. I also uncovered some details through my research that other employees were not aware of.

Because of this complexity, it is often necessary to assign to one person, such as myself, the …

Study Of Entrepreneur-Customer Communication, Bradley F. Williams

Presidential Scholars Theses (1990 – 2006)

My project consisted of an analysis of the communication process that occurs between an entrepreneur and their customers. The project research was primarily exploratory, since this topic has received very little attention in terms of academic study. Thus, my goal was to provide some insights into an important, yet overlooked, area in the field of marketing and entrepreneurship.

Traditional business communication models depict a predominantly unilateral flow of communication from a business (usually a corporation) to its customers. An example of this kind of one-direction communication would be an advertising promotion. A feedback loop is usually included in the model …

Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan

Presidential Scholars Theses (1990 – 2006)

The purpose of this paper is to explore the issue of the alledged standards overload problem. This exploration can be accomplished by breaking the topic down into several key areas of discussion. To fully comprehend the nature of the problem, it is necessary to have some background on current generally accepted accounting standards (GAAP): what is the nature of current accounting standards and where do they get their authority?; what is the purpose of current accounting standards, and is this purpose served for both smal 1 and/or privately held companies as wel I as for large, public companies? It is …

Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson

Presidential Scholars Theses (1990 – 2006)

This thesis will explore the impact of computer crime on accounting information systems. Specifically, it will address the different types of crimes committed, the types of people who commit them, and the controls to deter them. The paper will then close by focusing on who should take responsibility for detection of such crimes.