Digital Commons Network^™

Untapped Potential: Many Intelligent Female Accountants Are Not In The Workforce, Heidi Sundberg

Undergraduate Honors Capstone Projects

As the shortage of accountants in the U.S. continues to increase, it is crucial to examine what barriers are keeping women from remaining in the workforce. This research project focuses on women in accounting, especially mothers, and what changes can be made so that they are more likely to continue pursuing career growth, instead of becoming stay-at-home moms. This report focuses on what barriers women in Utah’s accounting profession face when trying to get promotions while fulfilling family commitments and how their perspectives differ from those of their management.

The basis of this research was done through a survey that …

Meet The Mda’S New President, Cheri Newman, Dds, David Foe

The Journal of the Michigan Dental Association

This cover story introduces the new president of the MDA, Dr. Cheri Newman, highlighting her unique journey from dental hygienist to dentist. Dr. Newman discusses her motivations for becoming involved with the MDA, emphasizing the importance of giving back to the profession and the influence of mentors. She outlines her goals for the upcoming year, which include increasing membership, addressing workforce shortages, and tackling student debt. Dr. Newman also stresses the significance of member involvement in organized dentistry and acknowledges the challenges related to workforce issues like the need for more dental hygienists and assistants. She underscores the value of …

J Mich Dent Assoc May 2025

The Journal of the Michigan Dental Association

The Journal of the Michigan Dental Association is published digitally each month through ADA Commons, reaching 166 countries and accumulating over 35,800 downloads. This extensive reach provides news, information, and features about Michigan dentistry, our state's oral health community, and the MDA's 6,200+ members. It serves as the main publication for connecting with Michigan dentists.

The May issue features:

• An informative interview with Dr. Cheri Newman, the MDA’s new president.
• A feature article from Delta Dental on the utilization of dental services pre- and post-COVID-19 and how the continuing decline in the utilization of restorative services may impact plan design. …

Staff Matters: Understanding And Implementing The Earned Sick Time Act, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This month’s "Staff Matters" column provides a summary of the recent amendments to the Earned Sick Time Act (ESTA) in Michigan, which brought significant changes just as the original effective date approached. It clarifies the effective dates for different employer sizes, with small employers (10 or fewer employees) having an extended deadline of October 1, 2025. The article outlines key changes related to structuring time banks, policy revisions, and required employee notifications. It also mentions free resources and tools available through HRM Services and a revised MDA Staff Matters® Sample Employee Handbook to aid in ESTA compliance.

Mda Foundation: Lead Leads To A Key Role On The Mda Foundation, Anne Berquist

The Journal of the Michigan Dental Association

This article highlights the role of the MDA Foundation in providing opportunities for professional development and expanding the impact of dentists' careers. It focuses on Dr. Beth Rosenberg's experience, who became a Foundation Board Member after participating in the MDA's Leadership Exploration and Development Program (LEAD).

The LEAD program builds leadership skills through immersion in organized dentistry. The Foundation raises funds through various events to provide scholarships to dental students and grants to community organizations that improve access to care. The article encourages MDA members to participate in Foundation fundraisers and to consider volunteering or donating.

Toward A Dynamic View Of Corporate Purpose, Dorothy S. Lund

Faculty Scholarship

Scholars debating the corporation’s role in society generally advance the view that there is only one desirable orientation for corporations and their management. Specifically, proponents of a stakeholder governance model contend that focusing management on a broad set of corporate constituents maximizes overall welfare, while advocates of a shareholder-centric directive counter that prioritizing shareholders creates social welfare by rendering the firm most profitable. This Article offers another view: It suggests that the welfare-maximizing purpose for corporations could change depending on external economic conditions, which both of these positions assume away. Specifically, shareholder primacy is likely to promote welfare in a …

Supply Chain Management Internship- Fastenal, Jared C. Fuller

Supply Chain Management Undergraduate Honors Theses

Procurement and supply management; transportation and distribution management; and inventory and forecasting analytics, are all familiar course names for the University of Arkansas students earning their supply chain management degree. These courses outline some of the crucial departments of the supply chain. In my internship, during the summer of 2024, I was amid a combination of school knowledge and industry experience. Working at a warehouse fulfillment center I operated at the last mile of the supply chain completing tasks in all three departments.

Administering Grant-Subsidized Workforce Training: A Critical Case Study, Kaleb Preston Futch

Graduate Theses and Dissertations

Grant monies are distributed for the purpose of funding workforce training programs aimed at affecting the skills gap in the United States. While research has shown that these grants are being awarded, there is not a well-established standard for designing and implementing the programs they fund. This study focuses on recording and classifying the lived experiences of grant staff working on a state funded workforce training program in the United States. This study will employ a qualitative case study approach designed to capture and codify, in the words of those most familiar with it, the aspects of the grant program …

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 …

The Effect Of Financial Literacy On Firm Performance, Erwin Joseph

Doctoral Dissertations (DBA)

This study examines the influence of financial literacy on firm performance by integrating state-level financial literacy data with firm-level metrics including Market Capitalization, Tobin’s Q, ROA, ROE, and EBIT. Utilizing data from the National Financial Capability Study (NFCS) and COMPUSTAT for the years 2009 to 2024, and a sample size of 100,126 observations, it highlights how higher levels of financial literacy correlate with improved firm valuation and profitability. The study employs the Financial Literacy Index and its imputed counterpart using the Fully Conditional Specification (FCS) method to address missing data. Regression analyses reveal that financial literacy significantly impacts both valuation …

Optimal Prediction Of Bitcoin High And Low Prices: An Exploratory Analysis, Tatiana Rice

Doctoral Dissertations (DBA)

The purpose of this paper is to provide traders with a trader friendly model that would enable them to accurately predict Bitcoin’s high price and low price so that they are able to make more informed decisions for improved risk management when trading the highly volatile asset – Bitcoin. To achieve this purpose, this paper poses the following research question: Which statistical model-frequency combination best predicts – in terms of Mean Absolute Percent Error (MAPE), Akaike Information Criterion (AIC), and Schwart Information Criterion (SIC) – Bitcoin’s high price and low price? This paper also poses the objective of ensuring that …

Caterpillar Strategic Audit, Tyler Vander Woude, Grant Kingston, Kaiden Bedient, Drew Shafer

Honors Program: Senior Projects (Public)

This strategic audit evaluates Caterpillar Inc.'s business-level and corporate-level strategies, examining how the company maintains its competitive advantage in the heavy machinery and industrial equipment sectors. The research focuses on Caterpillar's hybrid approach, combining differentiation and cost leadership strategies to offer high-quality, durable products while optimizing costs through technological innovation, supply chain efficiencies, and product longevity. The methodology for this audit includes a comprehensive internal and external analysis, incorporating frameworks such as SWOT, PESTEL, VRIO, and Porter’s Five Forces. Additionally, Caterpillar’s strategic initiatives in vertical and horizontal integration, governance structure, and financial performance were assessed. The research also explores the …

Strategic Audit: Hilton Worldwide Holdings, Inc., Jenna Derowitsch, Tram Ngo, Tenley Katt, Makenna Henning, Lexi Soukup

Honors Program: Senior Projects (Public)

This comprehensive strategic audit analyzes the internal and external environment in which Hilton Worldwide Holdings Inc. operates, in addition to auditing the strategic drivers that have drove the iconic hospitality firm to success. Hilton Worldwide Holdings, Inc. (Hilton) is a valued hotel chain that has been operating as a global leader in the hospitality industry for more than 100 years. The firm sets an industry standard to provide high-quality hotel services and a reliable stay for more than 200 million guests annually and continues to develop its portfolio of destinations. Technological advancements and shifting customer preferences challenge Hilton to remain …

Dutch Bros Coffee Strategic Audit, Parker Barry, Olivia Palmer, Cade Swanson, Braden Starck, Jacob Whiston

Honors Program: Senior Projects (Public)

This case study focuses on Dutch Bros, a leading drive-thru coffee chain. A strategic audit was conducted to understand the company’s strategic management principles: external and internal factors, performance and competition, business level strategy, corporate level strategy, and organizational design and governance. In addition, the audit studies the implications of their recent strategic decisions to expand roasting facilities and move towards corporate-owned stores rather than operating a franchise model.

The research contained in this audit used publicly available information, including Dutch Bro’s financial statements, information from their website, annual reports, IBIS industry reports, and online press coverage.

Global Brand, Local Market: A Strategic Analysis Of Netflix’S Adaptation Challenges In India, Carolina Barraza

Honors Program: Senior Projects (Public)

Netflix is a leading subscription video-on-demand (SVOD) platform known for its premium content and global reach. As it expands into new international markets, one of its most complex challenges is scaling in India, a market defined by intense price competition, regional diversity, and evolving regulatory frameworks, but without losing its global brand identity. This case study provides a strategic analysis of Netflix’s position in the Indian market, using external and internal assessment tools to evaluate the company’s opportunities, risks, and long-term viability. The analysis draws on publicly available data, including industry reports, financial disclosures, and academic research.

A comprehensive PESTEL …

Conagra Brands Strategic Audit, Ashley R. Nierman

Honors Program: Senior Projects (Public)

The goal of this paper is to present a comprehensive strategic audit of Conagra Brands, Inc., a major company in the consumer-packaged foods industry. The audit evaluates the external environment of Conagra, including a PESTEL analysis and Porter’s Five Forces analysis. Various industry factors that affect Conagra’s operations are taken into consideration. It will also explain the internal environment of Conagra using tools such as a SWOT analysis, financial performance review, and strategy explanation. Key areas of focus include shifting demands, including consumers’ desire for more healthy and sustainable food options, recent political and economic factors, competitive advantages of Conagra, …

Sofi Technologies Incorporated Strategic Audit, Elena Eisaman

Honors Program: Senior Projects (Public)

SoFi, a catchy abbreviation of Social Finance, is a digital bank as of 2022. The company seeks to offer better banking than traditional alternatives. SoFi, founded in 2011, has slowly developed financial offerings with the goal of dominating digital banking. The company is best known for helping customers manage student loans, but SoFi aims to provide customers with services for their every financial need. The platform boasts 10.9 million members, 33 billion in debt paid, and 117 billion in loans issued (SoFi). This report will explore SoFi’s origin, functions, and competitive environment. These investigations will inform recommendations for the company …

A Strategic Audit Of Cnh Industrial, Cassidy Hoffman, Derek Huss, Maren Tuell, Cami Chapin, Megan Berg

Honors Program: Senior Projects (Public)

This research examines CNH Industrial, a leading global agricultural machinery company, and its strategic approach to innovation, sustainability, and customer loyalty. Operating under brands like CASE IH and New Holland Agriculture, CNH focuses on integrating advanced technology into its products, such as precision agriculture tools, to enhance efficiency, optimize fuel savings, and support sustainable agricultural practices. The company’s comprehensive business model, which spans from product development to financing, fosters strong customer retention and brand loyalty.

Through a differentiation strategy, CNH maintains competitiveness in the face of intense market rivalry, particularly with industry leader John Deere. This study analyzes CNH’s ability …

A Strategic Audit: Eli Lilly & Company, Natalie Karrels, Ethan Heinemann, Jonathan Patton, Meg Williams

Honors Program: Senior Projects (Public)

This strategic audit assesses the external and internal forces impacting Eli Lilly & Company’s strategic decision-making strategies. All information has been gathered from industry reports and company reports, including reports for investors, analyst calls, financial statements, and news reports. The report highlights the quantitative, qualitative, performance, strategy, and leadership decisions that have allowed Eli Lilly & Company to succeed for the past 150 years.

Understanding Pre-Harvest Hedging Behavior And Basis Forecasting: The Role Of Information In Grain Marketing, Iyore Eronmwon

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

This dissertation examines decision-making under risk in grain marketing, focusing on how information influences behavior, attitudes toward accessible information, and methods for forecasting commodity basis. Through three essays, it explores the impact of information on hedging decisions, the determinants of information-seeking behavior, the extent to which students can serve as proxies for farmers in risk experiments, and the effectiveness of different forecasting approaches for commodity basis.

The first essay examines the impact of information on pre-harvest grain marketing hedging decisions and grain marketing information-seeking behavior. Specifically, it evaluates two types of information hypothesized to influence decision-making: expected cost of production …

Of Headlamps And Marbles: A Motivated Perceptual Approach To The Dynamic And Dialectic Nature Of Fairness, Michael Ramsay Bashshur, Laurie J. Barclay, Marion Fortin

Research Collection Lee Kong Chian School Of Business

How do people perceive fairness? Recently, fairness scholars have raised important theoretical questions related to what information is used in fairness perceptions, why this information is emphasized, and how fairness perceptions can change over time. Integrating the Brunswikian lens approach with a motivated cognition perspective, we develop the Motivated Perceptual Approach (MPA) to highlight how people can be motivated to selectively perceive and weight cues to form fairness perceptions that align with their motives. However, these motives can change over time and through interaction with motivated others. By illuminating the dynamic and dialectic processes underlying fairness perceptions, the MPA sheds …

2025-05-00 Newsletter, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress newsletter from May of 2025.

Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson

Accounting Faculty Publications and Presentations

The future of auditing is a data-driven audit, which extracts and analyzes digital data stored in client accounting systems. To help conduct data-driven audits, audit firms are developing audit analytic platforms (AAPs). This paper focuses on one key application tool of AAPs that analyzes the entire population of general ledger transactions. These general ledger analytics tools (GLATs) use assessment routines to assign a risk score to each transaction, helping guide the auditor’s planning, risk assessment, and selection of high-risk transactions for substantive procedures. GLATs help support audit quality and provide valuable new insights about client operations. We discuss the analytics …

Front And Back Matter

The Foundation Review

No abstract provided.

Emergent Models Of Place-Based Philanthropy: A Review Of Six Foundations’ Initiatives, Douglas Easterling

The Foundation Review

Traditional approaches to place-based philanthropy, including comprehensive community initiatives (CCIs), are characterized by four design features: 1) a centralized stakeholder group that serves as the primary nexus for the foundation’s engagement; 2) an extensive planning process on the front end; 3) the planning group’s initial strategy serves as the basis for the foundation’s investments throughout the initiative; and 4) foundation staff play a largely transactional role in reviewing proposals, awarding grants and monitoring progress. This linear, structured approach to community change has had only limited success over 30 years of foundation practice.

In response, a growing number of foundations have …

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 …

Essays On Credit Default Swaps, Zhao Liu

All Dissertations

This dissertation focuses on the investigation of the credit derivative market. It consists of an analysis of credit default swaps (CDS) based on corporate bonds and a study of the indexed CDS—the ABX.HE index, which references subprime residential mortgage-backed securities as the underlying reference entities.

The first chapter examines the CDS pricing model and explores the key determinants of the price error measured by the absolute value of the CDS-bond basis. Specifically, I assess the efficiency of different risk-free rate proxies--Treasury Yields, EFFR/OIS rates and SOFR/OIS rates--in the CDS pricing model. The result indicates that Treasury yields overperform the other …

Borders And Burdens: Three Essays On Inter-Jurisdictional Tax Policy In America, Benjamin Jaros

All Dissertations

Individuals, firms, and governments make decisions about the tradeoffs of different tax policies at jurisdictional borders, such as those between states, nations, or local governments; those choices shape the burden of taxation. This dissertation examines the effects of three distinct changes in tax policy: for state corporate income tax apportionment, colonial tobacco tariffs, and tax abatements for data centers. Chapter 1 examines how changes to the corporate income tax base formula affect state tax revenues. Chapter 2 analyzes how colonial era export and import tariffs on tobacco impacted trade volumes, raised revenue, and the distribution of the tax burden between …

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.