Digital Commons Network^™

Bridging Theory And Application: Case Studies In Financial Reporting, Regulation, And Ethics, Keili Cm Ikemori

Honors Theses

This thesis explores the intersection of financial reporting, regulation, and ethics through a series of applied case studies designed to bridge theoretical accounting concepts with real world application. The case studies focus on how accounting principles are implemented in corporate environments, how regulatory frameworks influence business operations, and how ethical considerations shape financial decision making. During the fall semester of Accy 420, we were tasked with case studies that increased our knowledge in financial statement literacy, accounting concepts, relevant accounting regulations, and ethics. During the spring semester of Accy 420, we used the knowledge gained from the prior semester in …

Financial Reporting, Strategy, And Legislation: A Study Of Post Holdings And Relevant Accounting Topics, Noah Harkins

Honors Theses

This thesis examines multiple areas of financial reporting, business strategy, and legislation. This was performed through a series of case studies completed in Accounting 420, where the purpose of the class was to apply accounting concepts to real-world business situations. The cases cover multiple areas of financial reporting, including asset theory, 10-K analysis, audit risk assessment, corporate legislation, business strategy, data analytics, economic policy, and professional leadership. The main analysis focuses on Post Holdings, with supporting cases involving Tyson Foods, the Corporate Transparency Act, Thomas Sowell, Ronald Reagan, and broader accounting theory.

The research process used throughout the thesis consisted …

Barriers And Opportunities In Women-Led Dental Entrepreneurship, Eliza Grace Ulmer

Honors Theses

Barriers and Opportunities in Women-Led Dental Entrepreneurship

This research examines the barriers that women encounter when attempting to open their own business. Specifically, this research will concentrate in the dental field and health care industry. Attaining the education, skills, knowledge and criteria to become a licensed dentist is extremely difficult. Adding the licensed dentist opening their own practice adds another layer of difficulty. These challenges are further compounded when the practitioner is a woman.

This research interviewed women dentists in the business as well as entrepreneurs that opened their own health practice. These interviews showed the process and requirements needed …

Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson

Business Management Review

Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …

Dissecting The Connection Between Technological Advancement And Environmental Justice Through An International Perspective, Benson H. Le

Honors Theses

This thesis dissects the connection between technological advancement and environmental justice through an international perspective. With modern-day technologies advancing by the day, the implications of these technologies on our environment have been rising as well. This thesis looks to dissect the connection between these two entities, as well as view this connection through an international lens. Countries around the world view this connection very differently, and the way these technologies are implemented within the environment is drastically different based on different international views. This thesis aims to answer the questions about this phenomenon. How do countries around the world view …

Accounting 420 Case Studies Of Current Accounting Topics And Trends, Reed Anderson

Honors Theses

This thesis consists of six separate accounting cases including a three part case that analyzes the effects of the “Make America Healthy Again” (MAHA) movement on the company Conagra Brands. These cases were assigned by Dr. Dickinson during the 2024-2025 school year. During the fall semester, we were given four cases referencing different accounting related trends and were instructed to research these topics extensively. We were placed in groups where we could conduct research and consult amongst each other in order to expand our understanding of each topic provided. In between cases, we were lucky enough to hear from multiple …

Do International Alumni Give Differently? A Study On The Alumni Philanthropic Perspective Of Trust And Key Relational Factors Affecting Attitude Towards Giving, John Held

Dissertations

Philanthropy plays a key role in the funding of institutions of higher education. Previous research has focused on domestic populations, exploring the antecedents and elements of philanthropy in higher education. The literature has yet to examine differences in these elements between domestic and international, or distance extremes, amongst alumni populations. This study investigates the perceptions and motivating factors influencing alumni who experience significant geographic separation from their Higher Education Institution (HEI) and their philanthropic support for their alma mater. The conceptual model includes factors at the organization-to-organization, person-to-organization, and person-to-person levels and their moderating effects on the relationship between trust …

Not An Afterthought: Addressing The Academic And Social Challenges That Create Barriers To Belonging For Transfer Students, Brooke Jankowsky

Honors Theses

This thesis examines the academic and social barriers to belonging for transfer students at four-year institutions, with particular attention to the University of Mississippi. The goal is to bring attention to the issues that surround transfer student populations in general by identifying some of the most pressing structural and interpersonal challenges that shape their experiences. A qualitative approach was used, drawing on existing literature, prior unpublished research at the community college level, and reflective analysis to explore themes such as transfer shock, creating and maintaining social networks, and gaps in institutional support. Findings suggest that transfer students often face a …

How Ux Design Shapes Brand Perception In Digital Environments Among Gen Z, Adriane R. Arinder

Honors Theses

This study examines how user experience (UX) design shapes brand perception among young adult consumers, with a focus on digitally active individuals between the ages of 18 and 25. Drawing on a review of academic and industry literature, qualitative data from a focus group of seven University of Mississippi students, and quantitative data from a survey of 153 participants, this research argues that intuitive, accessible digital experiences function as a form of brand communication that significantly influences how users evaluate the companies behind them. The study conceptualizes UX through four primary dimensions: usability, navigation clarity, interaction efficiency, and accessibility. Findings …

Visual Cues In Online Education: How Emojis In Asynchronous Instructor Communication Strengthen Emotional And Behavioral Outcomes, Minseong Kim, Tami L. Knotts, Nancy D. Albers, Karen E. James

Faculty Publications

Online learning environments often lack nonverbal cues that support relational communication between instructors and students, making it difficult to establish emotional connection and trust. This study examines how emojis, as affective visual cues, influence instructor credibility, emotional attachment, trust, and responsible behavior in asynchronous online education. A scenario-based experiment was conducted with 297 undergraduate students who were randomly assigned to view an instructor email either with or without emojis. Participants subsequently evaluated the instructor’s credibility (expertise, trustworthiness, and likeability), as well as their emotional attachment, trust, and anticipated responsible behavior. The results indicate that emojis significantly enhance perceived likeability, which …

Financial Literacy And Kentucky House Bill 342, Rebecca J. Futrell

Honors College Theses

This study examines the correlation between taking a financial literacy class in high school and an individual’s actual financial literacy. It is inspired by the recent Kentucky House Bill 342, which mandates that a financial literacy class be taken during high school. According to recent studies, Generation Z scores the lowest on a financial literacy index among the past three generations. To address this, many U.S. states have introduced mandatory financial literacy classes in K-12 education. In 2025, Kentucky joined the 30 states that mandated a financial literacy class for a high school diploma. The Kentucky House Bill 342 selects …

Modern Retail Experience Design For Gen Z And Millennials In India: The Roles Of Convenience, Personalization, And Sustainability, Pratibha Rai, Om Jee Gupta

Management Dynamics

India’s retail sector is undergoing dramatic change, increasingly defined as an omnichannel journey in which shoppers navigate marketplaces, social media, quick-commerce apps, and physical stores. Focusing on Gen Z and Millennial consumers, this study tests whether three retailer-controlled experience levers, consumer convenience, personalized shopping experience, and sustainability and social responsibility (SSR), are associated with Purchase Intention.

A cross-sectional survey was administered in Pune, Maharashtra, India. After data screening, 320 responses were retained and analyzed using multiple linear regression. All three predictors show positive, statistically significant relationships with purchase intention, and convenience has the largest standardized effect among the three factors …

Sustainability In The Fashion Industry: Environmental Effects & Analyzing Innovative Approaches To Reducing Environmental Impact While Maintaining Profitability And Effectiveness, Haley Castillo Rebollar

Senior Honors Theses

The fast-fashion business model has several severe environmental impacts, including resource overconsumption, chemical pollution, greenhouse gas emissions, and solid waste consumption. Hence, the sustainable fashion alternative is questioned as to whether it can be applied with recoverable economic value and limited consequential impact when considering novel approaches in business model innovation, supply chain transformation, and the adoption of digital technologies. Evidence suggests that sustainability and profitability need not be mutually exclusive when strategic intervening actions are effectively managed. The set of principles of the circular economy, sustainable enterprise architecture frameworks, green supply chain management, advanced systems of forecasting, and three-dimensional …

The Changing Landscape Of Artist Success: Evaluating Independent And Label-Signed Career Paths, With A Focus On The Christian Music Industry, Nicholas Ty Brueggemann

Senior Honors Theses

Traditionally, record labels have propelled the music industry (Christian and secular). They established themselves in the late 19th century, allowing artists to accumulate acclaim more efficiently. Since their inception, labels have connected artists to a support network that delegates career-related tasks. Getting signed to a label has historically been the industry standard career path for artists wanting to become successful enough to live off making music full-time. However, with the recent emergence of the digital landscape, more promotional methods, opportunities, and tools have become available to artists. Through this study, insights will be gained into the necessity of signing with …

Response Interference And Activity-Based Anorexia In Rats, Nicole Streeb

Caravel Undergraduate Research Journal

Anorexia nervosa is a severe eating disorder characterized by extreme emaciation due to the inability to maintain a healthy weight. The disorder can result in many behavioral and physiological changes. Activity-based anorexia (ABA) in animals is a potentially viable model of anorexia nervosa, reproducing many of the core behavioral components of the disorder such as restriction of food consumption, dramatic weight loss, and increased drive for physical activity (i.e. wheel running). Some of the behavioral and physiological factors involved in this phenomenon have been examined by previous research; however, investigators have yet to determine the mechanisms by which this behavior …

An Exploration Of The Application Of Threshold Concepts In Sport Management, Debra Burke, Kadie Otto, Aj Grube, Charlie Parrish, Dan Grube

Global Sport Business Journal

Jan Meyer and Ray Land introduced the theory of threshold concepts to identify learning outcomes that represent a fundamental shift in the understanding of a subject which distinguishes how experts in the discipline internalize the discipline (Meyer & Land, 2006). They described the mastery of threshold concepts as being “akin to passing through a portal, opening up a new and previously inaccessible way of thinking about something” (Meyer & Land, 2006, p. 3). Threshold concepts as defined by Meyer and Land (2006) are characterized by these features:

• Transformative: Once understood, a threshold concept changes the way in which the student …

What Is Happening In Major League Baseball? A Structural Snapshot In An Evolving Economic Landscape: A Case Study, Max K. Shilstone

Business and Economics Honors Papers

This qualitative case study examines the most visible business and economic factors currently impacting Major League Baseball (MLB). Specifically, it analyzes how current labor and collective bargaining issues, the changing media and broadcasting landscape, and the league’s reliance on locally generated revenue are shaping the league’s current and future business environment. Using a multi-method qualitative approach, this case study draws from academic scholarship, contemporary industry reporting, league documents, existing interviews, and six semi-structured interviews with professionals working in or around MLB. The evidence was analyzed through thematic coding and triangulated across sources to identify recurring themes and validate emerging findings. …

Ticking Time Bomb: The Economic Ramifications Of Mlb's Pitch Clock, Katie Ciuffreda

Business and Economics Honors Papers

In recent years, Major League Baseball has been challenged with declining engagement and attendance, particularly with younger audiences, with the long duration of games most commonly cited as the reason for disinterest. In response to this, MLB implemented a pitch clock that worked its way through the minor league system until it was introduced to the majors for the 2023 season. The goal for the clock was to reduce game times by increasing pace of play. While early evidence shows that the clock has been successful in that regard, its impact on player performance remains to be explored. This study …

The Impatience Of Winning: An Analysis Of Time Discounting, Predictive Modeling, And The Nba Draft, Alec R. Plante

Business and Economics Honors Papers

This paper examines whether NBA draft decisions can be better explained by incorporating non-geometric time discounting into a model of general manager decision making. Using a dataset of 285 NBA draft prospects over a 12-year period, the impact of college statistics on Value Over Replacement Player (VORP) is determined, and these impact values are then used to create a “predicted” VORP for the first 4 seasons of each player’s career: a projection of what a general manager might think of a prospect’s future value given their college statistics. Following this, geometric and hyperbolic time discounting models are applied to estimate …

Objects In The Sunset, Iskander Guetta

Masters of Environmental Design Theses

This research explores everyday design practices in the Maghreb shaped by economic, political, and ecological struggles amid transnational debates on decolonizing design. To do so, it looks at objects in, through and with the sunset. Taking المغرب — the place where the sun sets — as a conceptual lens, Objects in the Sunset illuminates the savoir-faire born from dispossession, scarcity, and epistemic violence. Working across different scales of the built environment — infrastructures, spaces, objects, and materials — it shifts design away from Eurocentric conceptions: from rationalization to resourcefulness, homogeneity to heterogeneity, optimization to adaptation, disposability to repair, and universal …

A Case Study Of Faculty Perspectives On Teaching Across Borders, Lucy Matthews, Diane R. Edmondson, Tammy Bahmanziari

Atlantic Marketing Journal

This study explores the differences between faculty who have and have not led study abroad programs at a southeastern U.S. public university. Using survey responses from 133 faculty members, the research examines professional and motivational variables that influence participation. Findings reveal that those who have led study abroad programs tend to be satisfied with their experiences, report higher perceptions of student cultural competency gains, and are more likely to recommend such programs to peers. Additionally, experiential learning emerged as a central theme, with faculty highlighting the pedagogical value of immersive global education. Barriers to participation were also investigated. The study …

Five Strategic Categories Ai Is Transforming Marketing, Ryan Matthews

Atlantic Marketing Journal

Artificial intelligence (AI) is a revolutionary technology that provides tools and methodologies to expand marketings impact. AI enables companies to better understand customer needs, preferences, and behaviors to personalize an approach to different market verticals and segments. AI has become a significant factor influencing how businesses interact and retain the attention of customers. Customers increasingly have an appetite for a highly personalized interaction. AI-driven data approaches and innovative technologies are increasing personalization and efficiency. AI is a revolutionary tool that enables marketing to grow beyond traditional limitations. Understanding the correct tool is vital for marketing executives, whether they are obtaining …

The Expansion And Push For Competitive Gaming, Theresa T. Hoang

Honors Capstones

Competitive gaming, also known as eSports, is a rapidly growing industry that brings millions of views and streams every day. New games are constantly being created as well. This paper serves to discuss and go over how s Esports got so big and spread so rapidly. It will touch upon the current status of Esports. Namely, it will touch on the status of esports on the collegiate level. Then, it will go over how everything started: the idea of Esports sprouting and the start of its spread. It will go over Esports on the national and international stage(s). Lastly, this …

Neurodiversity In The Workplace: Organizational Approaches To Supporting Neurodiverse Employees, Madison Vasquez

M.S. in Leadership

Despite growing conversation around neurodiversity in the workplace, many organizations lack clear understanding and structured strategies to support neurodivergent employees. This study examines existing research on how organizations can more effectively support neurodiverse employees across the employee lifecycle. Using a qualitative literature review, this study addresses the research question by examining literature on neurodiversity within workplace contexts. This includes investigating common representations of neurodiversity and reviewing the strengths and challenges of neurodiverse individuals, including those who have autism, ADHD, and other forms of neurodivergence. The study also reviews workplace barriers, support strategies, and organizational outcomes identified across the literature. Key …

The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard

Business Management Review

This study examines how financial literacy influences financial behavior as measured by spending, saving and investment and borrowing behavior of university students. The study was informed by the theory of planned behavior. Explanatory research design was used to test the research hypothesis. Data was collected through using a structure questionnaire which was administered both physically and online.  446 random selected students across Universities in Tanzania participated in the study, and simple linear regression analysis was used to establish the effect of financial literacy on financial behavior.  It was established that majority of the students are considered financially illiterate. However, the …

A Meta-Analysis Of Corporate Innovation Intention And Its Driving Mechanisms, Yaping Hu, Xuerong Shen, Yi Zheng

Journal of Scientific Information Research

[Purpose/significance] Stimulating corporate innovation intention is a pivotal issue for promoting innovation. However, the academic discourse on its key drivers presents significantly divergent and even contradictory conclusions, leading to theoretical ambiguity and practical guidance challenges. This study aims to systematically and quantitatively integrate empirical research in this field to clarify the true effects of core driving factors and their operational boundaries. [Method/process] Adopting a meta-analysis approach, this study systematically retrieves and screens literature, ultimately analyzes 29 empirical studies and examine four potential moderating variables which include location, data type, industry, and culture. [Result/conclusion] The study finds that government support, internal …

Ai Need Not Make One Slothful, Roy A. Kaelin Jr

Faculty Publications

As National Louis University seeks to plan and advance its way amid the potential perils and pitfalls of so-named artificial intelligence, one finds that with reasonable workflows and guard rails, the use of AI proposes both potential promise and prospect, to assist and augment the natural intelligence that students and teachers bring to the classroom, encouraging them to pursue STEM-related activities with the preparation and deployment of focused and directed AI-bots. This paper presents examples and a case study of that directed and focused approach, the incremental lessons learned to date, and a proposed path to advance worthwhile AI …

Sectoral Differences In The Role Of Aggregate Corporate Earnings In Predicting Gdp, Aleeza Reich

Business/Business Administration

This paper provides empirical evidence on aggregate corporate earnings growth as a predictor of gross domestic product (GDP) growth at the sectoral level in the US. We explore how sectoral earnings predict sectoral GDP with and without controls to examine more accurate methods of GDP forecasting. Utilizing panel data for fifteen sectors from 2005 to 2024, we examine this predictive relation on a quarterly basis. Our results show that sectoral earnings can predict sector GDP in seven of the fifteen sectors either contemporaneously or with a lag. These results can aid policymakers as well as investors in making more accurate, …

The Cobalt Curse: Cobalt’S Role And Risks, Marley Jackowitz

Student Theses 2015-Present

This paper examines the hidden environmental, geopolitical, economic, and social costs of the cobalt supply chain. Fueled by the demand for battery technology and electric vehicles, cobalt has become an essential element to the green energy transition. With the largest share of global cobalt deposits, the Democratic Republic of the Congo bears a disproportionate share of the industry’s harms. Cobalt mining in the DRC is marked by environmentally degrading practices and inhumane working conditions, compromising Congolese health, safety, and well-being. Chapter 1 discusses the environmental impacts of DRC cobalt mining and its adverse effects on public health. Environmentally degrading mining …