Digital Commons Network^™

Application Of Accounting Principles In A Collection Of Case Studies, Tamara Kalmykova

Honors Theses

This thesis is a compilation of case studies that I have conducted within the period of 6 months. Each case study is independent from one another. The main purpose of these case studies is to investigate complex accounting issues that are very common in real practice. In each case I did my best to understand accounting principles that are applied in a specific situation and further investigate the issue. In order to identify the problematic areas, I analyzed the facts that were given to me and then implemented solutions based on my accounting knowledge and extensive research I have conducted. …

Ensuring Quality Consumer Service Encounters, Katina Robertson

Walden Dissertations and Doctoral Studies

Counterproductive employee behaviors are inevitable, unpredictable, and widespread in the U.S. retail industry. The purpose of this multiple case study was to explore U.S. midlevel retail leadership strategies used to prevent and correct employee behaviors that sabotage quality service encounters. Gilbert's behavior engineering model, which links employee behaviors to performance, was the framework used in this study. The data-collection process comprised 7 semistructured interviews with midlevel retail leaders, online company documentation, and researcher observations and assisted in achieving methodological triangulation. Member checking ensured the accuracy of participant responses, while Moustakas' modified van Kaam method was used to guide the data …

Strategies For Motivating A Multigenerational Workforce, Avon Donnell Cornelius

Walden Dissertations and Doctoral Studies

The multigenerational workforce creates leadership challenges for business managers, and the members of each generational group have different factors that motivate them. Failure to motivate a multigenerational workforce can lead to decreased productivity, increased absenteeism, high turnover rates, and reduced profits. The purpose of this single case study was to explore the strategies that marketing managers in a Maryland-based marketing firm use to motivate a multigenerational workforce using Maslow's hierarchy of needs theory. The study comprised 7 marketing managers who have experience motivating a multigenerational workforce. The data collection process for this study consisted of semistructured interviews, observation, and member …

A Motion Capture System Framework For The Study Of Human Manufacturing Repetitive Motions, Francis Mendez, David Wierschem, Jesus Jimenez

15th IMHRC Proceedings (Savannah, Georgia. USA – 2018)

Our research proposes a framework to obtain and analyze real time data concerning the dynamic and natural motion of individuals in manufacturing-like processes that involve human labor. The framework that we propose consists of five main components: a tracking system, a system of sensors, a processor that collects time series data, data processing and discovery module, and an alert or reporting component. Using motion capture cameras, data is collected on a variety of human subjects performing simulated labor-intensive manufacturing operations. This data is analyzed for identification of actual and optimal activity motions. This project has significant potential impact for contribution …

What Happens After You Are Shocked? An Investigation Of Emotional Response, Brand Attitude, Attitude Toward Ad And Purchase Intention Of Shock Advertising In Chinese Consumers, Shuo Yan, Sindy Chapa

AMTP Proceedings 2018

The goal of this paper is to validate the emotion toward the ad scale among Chinese consumers as well as test several well-accepted hypotheses in advertising literature in shock advertising setting. The results of our study suggested that emotion was correlated with attitude toward ad (Aad), the casual relationship between Aad and Attitude toward brand (Ab), and the correlation between Ab and purchase intention (PI). A validated emotion scale was also proposed to measure emotions after viewing ads in Chinese consumers. A 17-item feelings toward ads (emotion) scale was finalized by using EFA. Suggestions for future research were discussed.

Money, Marketing, And Missions: Ethics And The Structure Of Not-For-Profits, Karen Barbee, Stephen Lemay

AMTP Proceedings 2018

This article explores the relationship between the structure of not-for-profit organizations and the ethical issues, moral hazards, and public perceptions they are likely to face. It offers a preliminary taxonomy of organizations based on their structures and relates key ethical issues to each of those categories. It also ties these issues to the role that marketing plays in both creating and dealing with ethical issues.

Examining The Impact And Influence Of The Leisure Science Literature, Mat D. Duerden, Michael B. Edwards, Michael C. Goates, Justin Dyer

Faculty Publications

This study explored the impact and influence of the leisure sciences literature through an analysis of highly cited articles. Discriminant function analysis identified whether articles had more exclusive impact inside or outside the field. Research themes and methodologies were examined based on these classifications. Results indicate articles with the greatest impact within the leisure literature tended to be quantitative studies drawing upon survey data and non-experimental designs focused on general leisure and outdoor/forest recreation. Articles with the greatest impact outside the leisure literature were more recent and focused on place attachment, psychological motivation, or community parks and recreation and used …

Easing Growing Pains: Supporting The Growth Of Small Businesses In The Philippines, Paulynne Castillo

Angelo King Institute for Economic and Business Studies (AKI)

In explaining the 2015 survey findings that the Philippines has the second to the lowest existing business rate in the ASEAN region, the Philippine Entrepreneurship Report, 2015-16 stated that “business operations become more burdensome as they grow due to the more restrictive regulations on large enterprises” (Velasco et al., 2017, p. 40). Established businesses, particularly firms operating in the formal sector, shoulder higher taxes and are subject to social security contributions, minimum wage, and industry-specific regulations (Velasco et al., 2017; Auriol, 2014).

Strengthening early-stage entrepreneurial activities and supporting their quest for expansion, however, require access to financial, legal, and public …

It's A Goodyear For Innovation, Nathaniel Rellinger, Erin Horstman, Miranda Radesic, Layne Mckinley, Nash Smalley, Rachel Starvaggi

Williams Honors College, Honors Research Projects

Innovation is nothing new to The Goodyear Tire and Rubber Company. The near future will bring another phase of evolution as the focus of tires sales will shift with the growing popularity of ride sharing, car sharing, and autonomous vehicles. For the scope of our project, it initially seemed obvious to use Goodyear’s good name as a selling point for a partnership with car sharing companies. We surveyed students at several colleges across Ohio that have car sharing fleets on campus and asked them about how they utilize the vehicles. After discovering through these interviews that ride sharing was more …

Three Essays On Financial Collaboration In The Government And Nonprofit Sectors, Saerim Kim

Theses and Dissertations--Public Policy and Administration

The primary objective of this dissertation is to study the management of public and nonprofit resources and financial risk. Governments will be able to use its findings to continue to provide public services in collaboration with other sectors, including the nonprofit sector. Nonprofit financial self-sufficiency and sub-award grant mechanisms between the government and nonprofit sectors are two primary areas to be examined. This dissertation consists of three essays. The first investigates how the diversification of nonprofit revenue portfolios influences extreme revenue risks; the results show that the chance of extreme revenue loss increases when revenue sources are highly correlated to …

Leadership, Organizational Turnarounds, And Gil Hodges's 1969 New York Mets, John Rebecchi

Walden Dissertations and Doctoral Studies

The impact of the 2008 global financial crisis, shifting market demands, and prolonged underperformance has forced organizations to devise and implement turnaround strategies or risk business failure. Researchers have pointed to the importance of leadership in the turnaround process, yet there are a limited number of research studies identifying characteristics of successful turnaround leaders. Using the full range leadership model, the purpose of this nonexperimental, ex post facto study was to examine the leadership style of Gil Hodges, manager during the 1969 New York Mets successful turnaround season and explore the organization's culture and climate. Data were collected using the …

Not-For-Profit Entities Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Ripping Off The Band-Aid: Scrutiny Bundling In The Wake Of Social Disapproval, Varkey K. Titus Jr., Owen Parker, A. Erin Bass

Department of Management: Faculty Publications

Activities that hazard the possibility of increased scrutiny are an unavoidable reality for many firms. While managers may face the need to engage in these activities, there is little research on when managers decide to do so. Existing theoretical perspectives on status quo deviations have not sufficiently addressed how managers order the firm’s essential activities that differ primarily in terms of the scrutiny those activities engender. Drawing from concepts in the accounting and political science literatures, we advance a “scrutiny- bundling” perspective that suggests that firms engage in scrutiny-hazarding action in the wake of social disapproval, assessed in this study …

Virginia Technology And Engineering Education Association 1978-2018: Celebrating Six Decades Of Progress, Ron Vickers, Philip A. Reed, George R. Willcox

STEMPS Faculty Publications

(First Paragraph) Technology and engineering education in Virginia and the nation is coming to a crossroads. Recent growth in state directives, new courses, and ever-changing funding for science, technology, engineering, and mathematics (STEM) education influences the supply of Technology Education teachers, leading to what some say is a dire future for our profession and association. This history is gathered to emphasize the importance and value of what we teach in Virginia public schools. It also captures who was involved with the association leadership over the years.

Implementation Of Food Safety Regulations In Food Service Establishments, Steve Randolph Mcallister

Walden Dissertations and Doctoral Studies

Food service businesses in the United States have experienced millions of dollars in losses caused by foodborne illness outbreaks, which can lead to bankruptcy and business closures. More than 68% of all foodborne illness outbreaks occur in food service establishments. The purpose of this descriptive case study was to explore the strategies leaders of food service establishments use to implement food safety regulations. Force field analysis was the conceptual framework for this study. The population for the study consisted of 3 leaders of food service establishments located in the southeastern region of the United States. Data were collected using semistructured …

กระบวนการการยอมรับนวัตกรรมบ้านปลา กรณีศึกษาชุมชนเนินฆ้อ ตำบลเนินฆ้อ อำเภอแกลง จังหวัดระยอง, ศิริศักดิ์ พิเชษฐ์โกมล

Chulalongkorn University Theses and Dissertations (Chula ETD)

การวิจัยในครั้งนี้มีวัตถุประสงค์ 1) เพื่อศึกษาบทบาทของภาคส่วนต่างๆทั้งในกระบวนการสร้าง นวัตกรรมบ้านปลาจากท่อ PE 100และการทำให้เกิดการแพร่กระจายของนวัตกรรมบ้านปลาจากท่อ PE 100 ในชุมชนเนินฆ้อ 2) เพื่อเสนอแนะแนวทางในการสร้างการยอมรับนวัตกรรมสังคมในชุมชน โดยการวิจัยครั้งนี้จะใช้ระเบียบวิธีวิจัยในเชิงคุณภาพโดยใช้การสนทนากลุ่มย่อยกับผู้ที่มีส่วนเกี่ยวข้องในการสร้างนวัตกรรมบ้านปลาจากท่อ PE 100 และผู้ที่ไม่มีส่วนร่วมในนวัตกรรมบ้านปลาจากท่อ PE 100 ผลการศึกษาพบว่าในกระบวนการสร้างนวัตกรรมบ้านปลาจากท่อ PE 100 บริษัทเอสซีจี เคมิคอลส์ เป็นผู้มีบทบาทหลักในการจุดประกายเพื่อให้มีการจัดสร้างบ้านปลาในรูปแบบใหม่เพื่อให้การแก้ไขปัญหาเป็นไปอย่างยั่งยืน โดยบทบาทของชุมชนเนินฆ้อจะเข้ามาร่วมเสนอความคิดเห็นและเข้ามามีส่วนร่วมในการจัดสร้างนวัตกรรมบ้านปลาจากท่อ PE 100 นอกจากนี้สำนักบริหารจัดการทรัพยากรทะเลและชายฝั่งที่ 1 ยังได้เข้ามามีบทบาทในการกำหนดจุดวางบ้านปลาที่เหมาะสมต่อการเจริญเติบโตของสัตว์น้ำขนาดเล็ก โดยพบว่าสาเหตุที่ทำให้ชาวบ้านในชุมชนเกิดการยอมรับในนวัตกรรมบ้านปลาจากท่อ PE 100 มาจากการสร้างนวัตกรรมบ้านปลาจากท่อ PE 100 เป็นการแก้ปัญหาที่เป็นไปตามความต้องการของชุมชน มีการเปิดโอกาสให้ชุมชนได้เข้ามามีส่วนร่วมในการแก้ปัญหา และยังสามารถแก้ไขจุดอ่อนของบ้านปลาในรูปแบบเก่า จนเป็นผลทำให้การแก้ปัญหาการลดลงของสัตว์น้ำในชุมชนประสบผลสำเร็จอย่างยั่งยืน ทำให้เศรษฐกิจของชุมชนกลับมาฟื้นตัว ชาวบ้านในชุมชนมีรายได้มากขึ้นโดยเฉพาะชาวบ้านที่ประกอบอาชีพประมงซึ่งได้ประโยชน์จากการจับสัตว์น้ำได้มากขึ้นโดยสิ่งที่สะท้อนให้เห็นได้ชัดว่าชาวบ้านในชุมชนเกิดการยอมรับในนวัตกรรมบ้านปลาจากท่อ PE 100 เกิดจากจำนวนชาวบ้านที่เข้ามามีส่วนร่วมในการจัดสร้างนวัตกรรมบ้านปลาจากท่อ PE 100 มีจำนวนเพิ่มขึ้นในทุกปี

Analysis Of Food Demand Elasticity Of Rice For The Poor In Aceh, Indonesia: An Almost Ideal Demand System Approach, -- Suriani, Diana Sapha A.H, Cut Zakia Rizki

DLSU Business & Economics Review

The purpose of this study is to empirically explore the effect of rice for the poor (Raskin) or subsidized rice consumption on the food demands elasticity of poor households. The study utilizes the primary data collected in 2015 based on the purposive sampling method for establishing the homogeneity characteristics of Raskin beneficiary’s households. An Almost Ideal Demand System approach is adopted to measure the proportion of food commodities expenditure of the poor and the demand elasticity as well as their responses to the income elasticity. Additionally, the correlation analysis is utilized to investigate the relationship between the selected socioeconomic variables …

The Three Creeks Allotment Consolidation: Changing Western Federal Grazing Paradigms, Taylor Payne

Human–Wildlife Interactions

The federal government owns approximately 47% of all land in the western United States. In the state of Utah, about 64% of the land base is managed by the federal Bureau of Land Management (BLM) and the U.S. Forest Service (USFS). The government has historically issued permits to owners of private lands to allow the owners to graze their livestock on public lands. The permits (allotments) are generally of 10-year duration and allow for an annual season of use. In some cases, continued and repeated historical annual grazing practices may not be ideal for permit holders and their communities nor …

Improving Security Message Adherence Through Improved Comprehension: Neural And Behavioral Insights, Bonnie Brinton Anderson, Daniel Bjornn, Jeffrey Jenkins, C. Brock Kirwan, Anthony Vance

Faculty Publications

Security warnings are critical to help users make contextual security decisions. Unfortunately, users find these warnings hard to understand, and they routinely expose themselves to unintended risks as a result. Although it is straightforward to determine when users fail to understand a warning, it is more difficult to pinpoint why this happens. The goal of this research is to use eye tracking to step through the building blocks of comprehension—attention, semantics, syntax, and pragmatics—for SSL and other common security warnings. Through this process, we will identify ways to design security warnings to be more easily understood.

Corporate Social Responsibility And The Welfare Of Nigerian Niger Delta Landowners, Charles Oboh

Walden Dissertations and Doctoral Studies

The perception by any group of ineffectiveness in the dispensation of corporate social responsibility (CSR) to major stakeholders may result in friction, reduction in productivity, and an overall loss of social and economic capital. The problem addressed in this study, which represented the gap in knowledge and practice, was that CSR initiatives in the Niger Delta region lack a community-centric framework to ensure optimal and sustainable returns on CSR investments for multinational corporations and local Nigerian landowners. The purpose of the study was to develop a deeper understanding of what it means to experience CSR for Nigerian landowners in the …

A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson

Honors Theses

The following thesis contains a group of twelve accounting case studies that were completed between August 2016 and May 2017. The cases deal with a number of different accounting topics including depreciation, inventory valuation, formatting financial statements, the new revenue recognition standard, leases, using the Codification Research System, internal controls, stock-based compensation, and deferred income taxes. Each of these cases were picked to follow along with what was being taught in Intermediate Accounting at the time, and they were useful in building on the information I was already learning. The cases provided a different way of looking at each of …

Financial Reporting: The Application Of The Accounting Standards Codification, Katherine Camilleri

Honors Theses

The following presents a series of case studies in various areas of financial reporting. The purpose of these case studies is to further understand the concepts found in the Accounting Standards Codification and see how they can be applied in the real world. Each study focused on a different area of financial accounting and the appropriate ways to account for transactions in a company's four financial statements: the Income Statement, the Statement of Changes in Stockholders' Equity, the Balance Sheet, and the Statement of Cash Flows. To understand the situations and transactions each case study presented, I called upon the …

Corporate Accountancy Case Research And Analytics, Elizabeth Clutton

Honors Theses

Corporate accounting is an ever-evolving beast that ebbs and flows with social and technological trends. Management faces new challenges with every interaction and must deal with the consequences. Accounting firms pioneer strategies and solutions to cope with changing regulations and accounting methods while abiding by their governing bodies. The Public Company Accounting Oversight Board as established by the Sarbanes-Oxley Act of 2002 is responsible for monitoring and correcting public companies. The Financial Accounting Standards Board established by the Financial Accounting Foundation is considered to be the Generally Accepted Accounting Standard setting body for the PCAOB. The cases discussed below all …

Transformational Leadership And Job Satisfaction In The Federal Government, Dorothy Marquitia Thomas

Walden Dissertations and Doctoral Studies

Since 2002, the federal government has disseminated surveys to all of its federal agencies

to obtain employees' views on the federal agencies' work environments. This study examined the relationship between employees' perception of their leaders' transformational leadership skills and employee job satisfaction. This study was conducted in a metropolitan area in the midwestern United States using 12 federal agencies, totaling approximately 33,000 employees. The theoretical framework for this study was transformational leadership theory. The 5 constructs published by House and Burns were used in multifactor leadership questionnaire surveys by scholarly and peer-reviewed studies and represent the primary leadership skills. The …

Marketing Unhealthy Foods And Beverages: Our Children At Risk, Cheryl Ward, Diane R. Edmondson, Allison Wheeley

Atlantic Marketing Journal

This paper examines the ethical dilemma created because of the largely ineffective self-regulation of the advertising industry as it relates to children and the corresponding drastic increase in childhood obesity. Unhealthy food and beverage companies are intentionally targeting children who have not yet developed the cognitive skills necessary to discern programming content from advertising. Children, who have many years of consumption ahead of them, can be an appealing target market for companies promoting products high in fat and calories. Given that existing self-regulation policies have been largely unsuccessful, four potential solutions are discussed.

Technology Over-Consumption: Helping Students Find Balance In A World Of Alluring Distractions, George D. Shows, Pia A. Albinsson, Tatyana B. Ruseva, Diane Marie Waryold

Atlantic Marketing Journal

The last two decades has seen a fundamental shift in society with the growth in technology and the growth of social media. This shift has been embraced in the classroom as a tool to enhance the learning experience of the student. Students have experienced a fundamental shift in interaction with themselves and the world they inhabit with the exponential growth in technology and social media both inside and outside the classroom. The result is the multitasking student, who must constantly switch between a growing number of interactions. Attention spans have a finite limit, and eventually students experience an over-consumption of …

A Course Project Designed To Aid Students’ Understanding Of The Structure Of Advertisements: An Application Of The Who Says What To Whom Over What Channel With What Effect Model, Paul J. Costanzo

Atlantic Marketing Journal

The author describes a project using a classic communication and attitude-change model and explains how instructors teaching a course in promotional strategy, advertising, or integrated marketing communications can use it to help students better understand the critical elements of an effective advertisement. The author provides an overview of the research on the classic model and describes how the model is still useful today. One benefit for the instructor who adopts this project in their respective course is that students are required to synthesize knowledge of the model with information provided in the current advertising literature and then use this knowledge …

Amazon – An Infrastructure Service And Its Challenge To Current Antitrust Law, Lina M. Khan

Faculty Scholarship

This chapter maps out facets of Amazon’s power. In particular, it traces the sources of Amazon’s growth and analyzes the potential effects of its dominance. Doing so enables us to make sense of the company’s business strategy and illuminates anticompetitive aspects of its structure and conduct. This analysis reveals that the current framework in antitrust — specifically its equating competition with “consumer welfare,” typically measured through short- term effects on price and output — fails to capture the architecture of market power in the 21st- century marketplace. In other words, the potential harms to competition posed by Amazon’s dominance are …

Appraisal Arbitrage And Shareholder Value, Scott Callahan, Darius Palia, Eric L. Talley

Faculty Scholarship

Post-merger appraisal rights have been the focus of heated controversy within mergers and acquisitions circles in recent years. Traditionally perceived as an arcane and cabalistic proceeding, the appraisal action has recently come to occupy center stage through the ascendancy of appraisal arbitrage — whereby investors purchase target-company shares shortly after an announcement principally to pursue appraisal. Such strategies became more feasible and profitable a decade ago, on the heels of two seemingly technocratic reforms in Delaware: (i) the statutory codification of pre-judgment interest, pegging a presumptive rate at five percent above the federal discount rate; and (ii) the Transkaryotic opinion, …

Strategies For Shipping Temperature-Sensitive Medical Devices Using Cognitive Mapping, Eric C. Guynes

Walden Dissertations and Doctoral Studies

Supply chain management (SCM) practitioners who ship temperature-sensitive diagnostic medical devices (DMDs) to clinicians must use effective cold chain management (CCM) strategies to avoid temperature excursions that contribute to medical device errors. Such errors have caused patient harm and death, which costs the U.S. health care system billions of dollars per year. The purpose of this qualitative multiple case study was to explore strategies for selecting and managing cold chain shipping solutions (CCSSs) requiring SCM executives to trade cost for regulatory compliance and predictability when mitigating temperature variations that occur during shipping. The conceptual framework for the study was the …