Digital Commons Network^™

Taking Everything Into Account: An Accumulation Of Real-World Accounting Case Studies, Sydney Baumgardner

Honors Theses

Accountancy 420, Independent Study, pushed students enrolled into the class to delve further into accounting than they had ever before. During this course, several independent case studies were completed, as were several group case studies. The following cases are presented chronologically. At the end of the spring semester, our knowledge cumulated into a final project exploring business establishment in the state of Mississippi, which was presented to esteemed state officials and academics. This project necessitated research and the creation of hypothetical financial statements for our imagined company. This presentation fulfilled the requirements of the Sally McDonnell Barksdale Honors College. Throughout …

From Fraud To Future: Accountancy Case Studies On Financial Illusions, Policy Failures, And The Economic Renaissance Of Mississippi’S Broadband Initiative, Hayden Brennan Adams

Honors Theses

This Honors Practicum is a compilation of case studies completed under the supervision of Dr. Victoria Dickenson across two semesters of the course Accountancy 420 — Independent Study. The first semester (Fall 2023) of case studies involved both individual and group case studies examining various geopolitical implications of contemporary accounting, as well as the surge in environmental, social, and governance (ESG) regulations affecting financial reporting. The second semester (Spring 2024) was mostly centered around a collaborative Mississippi economic development proposal project conducted by four other students and myself. In our project, we construct a business plan for a start-up broadband …

The Nexus Of Sports Fandom And Sports Wagering: A Scoping Review, Brandon Mastromartino, Michael L. Naraine, Henry Wear

UNLV Gaming Research & Review Journal

This scoping review examines the intersection of sports fandom and sports betting, with a particular focus on the marketing considerations involved in this relationship. Sports fandom, driven by strong emotional investments and team identification, plays a critical role in shaping betting behaviors. As this relationship becomes increasingly complex, it is essential to explore the underlying motivations and behaviors of sports fans who engage in betting, the ethical implications of marketing practices targeting this group, and the methodologies used to study this intersection. To address these relationships, this review examines four key areas: motivations for sports fans to engage in betting, …

Understanding California's Climate Zones, San Diego Regional Climate Collaborative, Caroline Stillitano

San Diego Regional Climate Collaborative

California’s diverse geography led the California Energy Commission (CEC) to divide the state into 16 Climate Zones, each reflecting local weather patterns and energy demands. These zones guide energy-efficient building standards by setting energy budgets tailored to regional conditions. This fact sheet explains the role of climate zones in shaping energy policy, using San Diego County’s four distinct zones as an example of how local climates influence building code requirements.

Immigrants Reduce Unionization In The United States, Town Oh, Alex Nowrasteh

School of Business and Leadership Working Papers

Since the 1960s, U.S. union density has consistently dropped as the immigrant share of the population has risen. Using the Naylor and Cripps (1993) model of union formation, we argue that immigrants lower unionization by increasing diversity in the working population that, in turn, reduces solidarity and by having lower preferences for unionization. Empirically, we employ the skill-cell method devised by Borjas (2003) over the 1994-2020 period. Immigration can explain 30 percent of the decline in union density from 1994-2020.

Recent U.S. Government Policy Literature On Critical And Strategic Minerals, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Critical and strategic minerals have become increasingly important in U.S. government civilian and military policymaking in recent years. This is demonstrated by the heavy use of such minerals in many critical civilian and military infrastructures. This work will discuss how this subject has been addressed in laws, presidential documents, and works by government agencies along with congressional oversight committees and support agencies. It will stress how the United States is heavily dependent on strategic minerals from adversarial foreign countries such as China and will examine U.S. efforts to increase its ability to produce such materials in the United States by …

Behind The Degree: The Hidden Struggles Of Graduate Student Life - A Qualitative Analysis Of Student Perspectives, Barbara Holmes, Kent Willis, Kyle Borske, Conner [email protected], Jared Gerke, Kaitlyn Calabrese, Dylan Sawicki, Mattie Schimenz, Dejuanna Parker

The Journal of Advancing Education Practice

This qualitative study explores the persistent challenges facing graduate students in contemporary higher education, where attrition rates remain at approximately fifty percent. Through analysis of graduate student narratives and existing literature, this research identifies key barriers to degree completion including financial constraints, mental health challenges, online learning isolation, work-life balance issues, and academic preparation gaps. The study presents findings from direct student perspectives and offers institutional recommendations for improving graduate student retention and success.

Keywords Graduate Student Attrition, Scholarly Writing, Persistence, Student Perspectives

National Culture, Institutional Quality, And Financial Development: International Evidence Before And After Financial Crisis, Selma Izadi, Frankie J. Weinberg, Mamunur Rashid

Economics and Finance Faculty Research

This study examines the impact of Hofstede’s six cultural dimensions and institutional quality on financial development in the periods preceding and following the global financial crisis. The study analyzes data from 33 countries spanning 2001 to 2021 using a combination of OLS, two-stage GMM, and PVAR models and concludes that inflation and economic growth negatively, and exchange rate and institutional quality positively significantly enhance financial development. Countries characterized by low masculinity and uncertainty avoidance scores, alongside high individualism and indulgence scores, tend to exhibit greater financial development. The results also indicate that cultural factors ought to be regarded as dynamic …

Impact Of Remote Work On Wages In Nevada’S Labor Force, Lauren Tomlinson, Sean Atias, Renato Salazar, Ezrah Tayag

Undergraduate Research Symposium Podium Presentations

Remote Work Evolution and COVID-19

• In 2019, 7% of full paid workdays were done remotely. During the pandemic, that number substantially grew to 60%, and by 2023 it shrunk down to 28%. Elements of remote work have even spread to multiple industries such as healthcare, finance, and education (Barrero et al., 2023).
• Direct relationship between self-perceived job performance and remote work productivity. However, living with children under 18 negatively impacts remote work engagement and productivity (Toscano & Zappalá, 2021).
• Remote work can be associated with increases in Total Factor Productivity (TFP). Between 2019 and 2021, a 1% increase in the …

Impact Of Smartphone Usage On The Performance And Satisfaction Of Hospitality Employees, Karalee Anne Taves

Graduate Theses and Dissertations

This study examined the impact of smartphone usage on the job outcomes (job satisfaction and performance) of employees, specifically focused on the hospitality industry, where employees’ income and performance heavily rely on emotional labor. The research was aimed to distinguish between negative smartphone activities (e.g., doomscrolling, social comparison) and positive activities (e.g., listening to calming music, engaging in stimulating games) to determine how these behaviors affect employees. Using the Stimulus, Organism, Response Cognitive Theory (SOR), the study examined if positive smartphone usage enhances well-being and job outcomes, while negative usage diminishes them. The results revealed that smartphone usage does not …

Rebuilding The American Dream: Understanding And Alleviating First-Time Home Buyer Affordability Challenges In Northwest Arkansas, Samuel R. Butler

Economics Undergraduate Honors Theses

Homeownership is a cornerstone of the American Dream. It is linked to numerous socioeconomic benefits such as social cohesion, civic engagement, imbalance in opportunities, education, and public health. However, in recent years, housing affordability across the nation and in Northwest Arkansas has become challenging.

Part I of this thesis explains the importance of homeownership nationally and the deteriorating conditions of first-time homebuyers. It explains the key drivers of housing affordability over time, and it explains the connection between zoning and affordability.

Part II focuses on the housing market in Northwest Arkansas (NWA). I forecast the NWA housing demand, which highlights …

Corporate Treasury Operations – Goldman Sachs, Mason Berres

Economics Undergraduate Honors Theses

This thesis details the author's internship experience at Goldman Sachs within the Corporate Treasury Operations (CTO) division during the summer of 2024, with a specific focus on the integration of artificial intelligence (AI) into financial services. The internship included exposure to the company's operations in liquidity management, funding, and payment clearing, with particular emphasis on optimizing processes to enhance operational efficiency and risk mitigation. The thesis also explores three major projects: the Repair Tracking Uplift (RTU), which applied data analytics to reduce payment errors; the Payment Clearing Operations Coverage Dashboard (PCO CD), designed to streamline team coordination across global offices; …

Navigating Local Values And External Strategies: Marketing And Development At Mayflower Bocawina National Park, Sophia E. Citro

Economics Undergraduate Honors Theses

This thesis explores the cultural and operational disconnect encountered while developing a marketing strategy for Mayflower Bocawina National Park (MBNP) in Belize. During a summer internship, my partner and I aimed to enhance MBNP’s visibility through targeted marketing initiatives, including website updates, promotional materials, and partnership proposals. However, our efforts revealed a deeper tension between external marketing objectives and the park staff’s prioritization of authenticity and experiential promotion. Through firsthand experience and reflection, this paper analyzes the challenges of aligning development strategies with local values, emphasizing the critical role of community engagement, cultural pride, and participatory planning in sustainable tourism …

Guiding Principles For Successful Ai Integration & Agentic Ai: The Next Step In Ai Evolution, Andrew C.R. Nelson

Marketing Undergraduate Honors Theses

AI has revolutionized various processes throughout the value chain. When taking a focused look at Marketing and Supply chain functions, however, the two largest retailers in the world, Walmart and Amazon, have led the charge towards AI modernity within implementation. With AI’s impact on business taking the forefront of the collective consciousness, innovations have seemed to emerge daily. Agentic AI is the newest “flavor of the month” that is promising to further optimize and provide value to businesses and their different needs. With this advancement in AI reasoning, the realm of innovative possibilities has expanded greatly. This in combination with …

Gap, Inc. : A Strategic Audit Of Gap, Inc. Company, Amber Hanson, Ike Mcley, Sophie Thomas, Avery Plessel, Kira Pavlik

Honors Program: Senior Projects (Public)

The following paper is a comprehensive overview of the company Gap, Inc., a leading global retailer with a diverse brand portfolio that includes Gap, Old Navy, Banana Republic, and Athleta. They compete in the Family Clothing Industry through their operation of over 3,352 brick-and-mortar stores along with offering their digital shopping platform to align with changing consumer preferences. Gap, Inc. plans to maintain financial rigor, reinvigorating its brands, and strengthening its platform. Their strengths are found in their expanding e-commerce segment and their strong commitment to sustainability. Through a broad differentiation strategy, Gap, Inc. targets a diverse consumer demographic across …

A Case Study On Readiness Of Engineers In Agricultural Technology Start-Ups, Katie Marie Mowat

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

This dissertation explores the perceptions of practicing engineers regarding the skills necessary to be workforce-ready at agricultural technology (ag-tech) start-ups in the Midwestern United States. A qualitative case study methodology is leveraged, combining both interview and job description data. Given their uniqueness, the study divides the ag-tech start-up industry into two subcases: livestock and cropping systems. The Work Readiness Integrated Competence Model (WRICM) is used as the theoretical framework for this study and informs the conceptual framework and analysis processes. The study identified skills that fit into thirteen distinct categories, which are further grouped into four overarching resource groups. Skills …

Analytics Insights From Text: Machine Learning, Ai, And Sentiment Analysis On Beige Books, Charlie Smith

Graduate Theses and Dissertations (2019 - present)

Business analytics is about drawing actionable insights from data. These distinct but connected essays represent a novel approach to explore how natural language processing (NLP) advances and machine learning can transform unstructured text data into actionable conclusions. Essay 1 provides a broad framework. Essay 2 strengthens the sentiment analysis with the most recent artificial intelligence methodologies for capturing nuanced sentiment in complex texts. Essay 3 applies those insights to forecast recessions using topics that can be readily interpreted and applied.

The research demonstrates how these methodologies can be applied to enhance understanding of the same dataset, Beige Books. Published by …

Digital Revival: The Role Of Social And Streaming Media In The Resurgence Of Appalachian Country Music, Jacob Cody Powers

Electronic Theses and Dissertations

This study investigates the role of digital media, specifically social media, and streaming platforms, in the resurgence of Appalachian country music. In recent years, niche music genres have found new life through online platforms, which offer unique avenues for discovery, engagement, and community building. Using a mixed methods approach, this research combines quantitative survey data and qualitative thematic analysis to explore how audiences discover Appalachian country music on platforms such as TikTok, YouTube, and Spotify. A cross-sectional survey was distributed to college students and social media users, collecting responses on participants' digital engagement habits, platform preferences, and motivations for exploring …

Stock Pitch: Robinhood Markets (Hood), Morgan Cole

Undergraduate Honors Capstone Projects

This capstone project presents an in-depth analysis and valuation of Robinhood Markets Inc. (NASDAQ: HOOD). Robinhood Markets is a revolutionary fintech platform aiming to democratize finance and investing.

The company was founded in 2013 in Menlo Park, California by Vladimir Tenev and Baiju Bhatt. The co-founders created an intuitive mobile trading platform and were the first to offer commission-free trading. Robinhood has opened the door to investing to a new demographic through the easy-to-use mobile app, the ability to buy and sell fractional shares (this makes purchasing shares of companies with high share prices accessible to more individuals), in-app financial …

Understanding Household Financial Stability: Examining The Effects Of Inflation And Income, Cyndy E. Gutierrez-Fierros

Electronic Theses, Projects, and Dissertations

This study aims to investigate the impact of inflation on US household financial stability from 2013 to 2023. As inflation rises, individuals’ purchasing power erodes leading to influence economic behaviors. Behaviors such as spending, saving, and borrowing should be a priority concern in the US economy. Results of this study reveal that inflation does not affect financial well-being and its direct impact on household stability is statistically weak. Regression testing shows that income emerges as the most significant factor. Most noticeably income influences savings and debt management in a positive way. As per these results, economic policies should be focused …

Beyond The Finish Line: How Mindset And Setbacks Shape Future Success Of High School Sprinters, Hannah L. Lybbert

Undergraduate Honors Capstone Projects

How does mindset shape sports performance? Using data from high school track and field 100- meter sprint times, I examine how exogenous psychological shocks—caused by running faster or slower than expected due to tailwinds or headwinds—influence subsequent athletic performance. By leveraging instrumental variable analysis and random wind variation, I isolate the purely psychological effects (referred to throughout this paper as “mindset effects”) of performance confidence. I parse out the sustained mindset effects, taking into account athlete-specific fixed effects, and estimate mindset-driven performance effects. In the discussion, I will explore “perceived self-efficacy” (PSE) as a potential mechanism by which these mindset …

Evaluating The Impact Of Work-Based Learning On Postsecondary Completion And Job Placement Of Electronics Technology Students, Amanda J. Seidenzahl

Graduate Theses and Dissertations

The manufacturing industry today is facing a critical shortage in the availability of talent and skills needed in an ever-changing technological workforce. With an estimated 2.1 million jobs in the manufacturing industry predicted to be unfilled by 2030, organizations are struggling to find a workforce with the skills needed for this evolving industry (NAM, 2020; Ahmad, 2019). Employers have often suggested there is a lack of alignment between classroom experience in higher education, and work-based learning (WBL) is one option to bridge this gap (Krishnamoorthy & Keating, 2021). WBL provides real world experiences that connect learning in the classroom (Krishnamoorthy …

Front And Back Matter

The Foundation Review

No abstract provided.

Strengthening Evaluation Contracting Partnerships: Fostering Stronger Relationships Between Funders And Small, Proximate Evaluation Firms, Hippolyt Pul, Carlisle Levine

The Foundation Review

Foundations often support initiatives in multiple countries and cultures, including within the United States, with limited access to or familiarity with the people and local contexts in which activities occur. To gain a deep and nuanced understanding of their investments’ relevance, effectiveness, and sustainability, foundations are often eager to partner with evaluators close to the contexts and people who participate in and are most affected by their investments.

Yet, foundations’ procurement and contracting systems may not be built for these partnerships. Through the Strengthening Evaluation Contracting Partnerships Initiative, we are addressing this challenge by helping foundations, small and proximate evaluation …

Editorial, Julia Coffman

The Foundation Review

No abstract provided.

Engaging Youth In Philanthropic Practice: Field-Building Strategies And The Promise Of Youth-Possible Philanthropy™, Kimberlin D. Butler

The Foundation Review

Traditional philanthropy has largely been top-down, with communities — including youth — having limited decision-making power. Despite philanthropy’s recent shift toward participatory approaches, young people in these historically excluded communities are often ignored as contributors to philanthropic strategy.

Youth-Possible Philanthropy™ (YPP) offers a new, emerging theoretical framework that proposes to shift this dynamic by positioning youth as co-creators and possibility catalysts in philanthropic governance and strategy. YPP is grounded in possibility development, participatory approaches, and trust-based philanthropy.

The article provides strategies for operationalizing YPP. Case examples illustrate how YPP can foster authentic power-sharing and bridge gaps in philanthropic practice.

Tfr 17.1 Full Issue

The Foundation Review

No abstract provided.

Integrating Blockchain Technology Into Telemedicine: A Framework For Enhancing Data Privacy And Security, Harsha Sammangi, Aditya Jagatha, Jun Liu

Research & Publications

This paper presents a blockchain-based framework designed to enhance data privacy, integrity, and security in telemedicine systems. The proposed architecture employs distributed ledger technology to ensure transparency, traceability, and immutability of patient data exchanges among healthcare providers. Smart contracts automate access permissions and auditing processes, reducing the risks of unauthorized data sharing. The study evaluates the framework’s performance in secure data handling, highlighting blockchain’s role in fostering patient trust and resilience against cyberattacks in remote healthcare environments.

Patient Perspectives On Health Care Utilization At Two Free Clinics – A Qualitative Study, Patrick Fagan, Danny Guillen Perez, Roberta D. Baer, John Petrilli

Patient Experience Journal

Millions of uninsured Americans access health care through free clinics, but their experience with the medical system is understudied. This study sought to understand patterns in free clinic patients' experience with healthcare utilization through qualitative and descriptive analyses. Data were collected through face-to-face, open-ended interviews at two free clinics in an urban Florida community. The clinics included one student-run free clinic and one community-based free clinic. Survey questions were developed based on prior literature and validated through expert consensus and pilot interviews. The interviewers conducted 74 interviews between May 7 and June 10, 2022. Responses were coded by the authors, …

Mobilizing Discord On The United States’ Many Borders: Critical Social Science And Geopolitical Complexity, Margath Walker

Midwest Social Sciences Journal

Attention to the political landscape connecting the United States, Mexico, and Central America has returned with glaring intensity, highlighting the visibly geostrategic elements of bordering practice. Scholars have focused on how state power materializes at multiple scales while at the same time being attentive to the contestable and mutable nature of myriad agentic forces. This talk operates similarly by considering prospects for a frictional and at times ambiguous spatial politics. I extend the notion of discord as a productive lens through which to consider securitization, mobility, and migration. I use two short examples—the border-industrial complex and migrant caravans—to illustrate my …