Digital Commons Network^™

A Compilation Of Accounting Studies And Analyses, Annalee Hill

Honors Theses

This thesis includes a study of the food company, General Mills, from the perspective of auditors who view General Mills as a client. Specifically, it is an investigation of General Mills’ extensive efforts to comply with a new political agenda, which may result in subsequent applicable regulation. To develop this analysis, my classmates and I used various sources, including General Mills’s real, current financial statements, over the course of several weeks to produce a three-part compilation on the company itself, its move toward healthier products, and how we could assist them in doing so as their auditors. We performed analyzed …

Cases In Accounting Contexts, Carson T. Kimble

Honors Theses

This thesis examines a series of eight applied case studies that explore contemporary issues in accounting. Rather than focusing on a single research question, this project is a broad set of accounting situations completed through a yearlong thesis class under the guidance of Dr. Victoria Dickinson. These cases explored technical skills, professional judgement, and analytical reasoning in the accounting profession. These cases required professional research, including analysis of financial statements, review of regulations, and evaluation of academic sources. The work also emphasized collaboration among classmates and application to real-world scenarios. The thesis explored a variety of challenges that accountants encounter …

Analysis Of Accounting Through Case Studies, Emily M. Ward

Honors Theses

This thesis looks at accounting principles though a series of case studies. The primary case study used from three parts includes examining Post Holdings financial statements, regulatory impacts, and assurances processes. This case aims to explore how companies operate, report their financial information, and respond to external pressures. The first part of the case involves evaluating the company’s structure, operations, and financial statements. The second part examines industry threats and opportunities, particularly regarding the current Make America Healthy Again agenda under the Trump administration. The third part looks at potential audit plans to enhance decision making. Through this process, the …

The Design And Manufacturing Process Of The Concealed Shelf, Clarence A. Matthews Iv

Honors Theses

The Haley Barbour Center for Manufacturing Excellence (CME) at the University of Mississippi challenges students to manufacture a product and put forth a balanced manufacturing line in a senior capstone project. The chosen product was a concealed shelf, or a shelf with a hidden compartment. The team aimed to design a product, formulate a project plan, analyze the market, conduct financial analysis, develop a prototype, establish a manufacturing process, and demonstrate that process in two production runs. The team used tools such as Computer Aided Design (CAD), market surveys, jig creation, and line balancing to accomplish these tasks. After two …

Aquinas In The Twenty-First Century: A Reconciliation With The Catholic Church’S Teaching On The Death Penalty, Diego G. T. Abele

Honors Theses

When the Catholic Church revised its paragraph in the Catechism that concerned the teaching on the death penalty, many believed that this seemed to contradict the Church’s traditional teaching on the death penalty, which has included the writings of thinkers like St. Thomas Aquinas. However, after applying principles of his natural law theory, this apparent contradiction goes away, and the full Catholic teaching on the death penalty comes to light. Several key theses of Thomist natural law will be described, addressing the metaphysical, epistemological, and ethical questions it seeks to answer. This will be the backbone of my paper as …

Various Cases Studies On Kraft Heinz, Thomas Sowell, And More, Aidan K. Bitting

Honors Theses

This thesis is composed of various case studies that were completed throughout the course of the Honors Accounting 420 class. Over the course of the school year, these cases covered diverse topics related to accounting and finance. Each case has a different format which requires different solutions. Some cases were focused on the analysis of a 10-K, while other cases were focused on the effects new laws and regulations can have on the way a company conducts business.

Most of the cases were completed in groups. This helped emphasize the importance of teamwork and collaboration. The groups varied case by …

How National Trends Impact Accounting, Greyson Antes

Honors Theses

The following thesis contains eight accounting case studies performed throughout the 2024 academic year concerning a multitude of topics like the “Make America Healthy Again” movement and other related themes impacting the accounting industry. During these projects, students were randomly assigned to different groups to work on case studies. There were five miscellaneous cases covering different accounting topics that ultimately culminated into the final topic in the spring semester. This final topic contained three large case studies, all with the same group, investigating how the “Make America Healthy Again” (MAHA) movement would impact the audit plan for Kellanova, a snack …

Identifying And Coping With Failure In Human Anatomy & Physiology I And Ii Students, Annie R. Mueller

Honors Theses

Human Anatomy and Physiology (A&P) is a two-semester course that focuses on the structure and function of the human body systems. For many students, A&P could be their first challenging undergraduate course and their first experience with academic difficulty. Students must learn to adapt their study habits and respond productively to academic failure. The purpose of this study was to examine how students in the A&P courses at the University of Mississippi perceive and cope with academic failure, as well as to evaluate the effectiveness of an intervention method. Students enrolled in BISC 206 and BISC 207 participated in three …

Topics In Accounting: A Case-Based Analysis, Forrest B. Foster

Honors Theses

This body of work is representative of materials produced through the Accountancy Practicum course, under the advisement and supervision of Dr. Victoria Dickinson. This course allows students in the Patterson School of Accountancy to complete their thesis requirement for the Sally McDonnell Barksdale Honors College through a series of case studies, primarily covering current topics in the accounting industry. The six case studies completed through this course cover a variety of accounting topics that are new or controversial, including the Corporate Transparency Act and the effects of the current political administration on the financial statements of food companions. Additionally, some …

Judicial Confirmation Politics: Senatorial Framing And The Public's Response, Edward W. Hunter Jr.

Honors Theses

In 2023, the Supreme Court ruled affirmative action in higher education unconstitutional, intensifying debates over the role of identity in selection processes. This study extends that discussion beyond college admissions to the federal judicial confirmation process. It uses a content analysis of Senate Judiciary Committee hearing transcripts to examine how U.S. senators frame the identities of judicial nominees, and a nationally representative survey to assess how senators’ identity framing shapes public opinion. I find that both Democratic and Republican senators engage in identity framing to signal alignment with their respective constituencies. Public responses to this rhetoric are substantially filtered through …

2026 Spring Commencement, Harding University

Commencement Programs

Program for the Harding University Commencement on May 9.

Commencement Speakers:
9a.m.: Dr. Steve and Dottie Frye
noon: Paul Chapman
3p.m.: LaDonna Johnston

Radio Frequency Resonate And Fire (Rf-Raf) Neurons Supporting Device Classification, David L. Weathers, Michael A. Temple, Brett J. Borghetti

Faculty Publications

Radio Frequency Fingerprinting (RFF) enables passive physical-layer device authentication by exploiting unintentional hardware variations in wireless transmitters. Neuromorphic implementations are attractive, given their potential for low-latency, energy-efficient inference capability under Size, Weight, and Power (SWaP) constraints at the edge. A new RFF capability is demonstrated here using recently introduced Radio Frequency Resonate-and-Fire (RF-RAF) neurons and eight WirelessHART devices. Performance is evaluated for RF-RAF-generated fingerprints against the established Gabor Transform (GTX) baseline using three classifier architectures: Random Forest (RndF), Convolutional Neural Network (CNN), and a Time-Incremented Spiking Neural Network (TI-SNN). The results show that RF-RAF fingerprints achieve an average classification accuracy …

Enhancing K-2 Teacher Effectiveness In Reading Instruction: An Improvement Inquiry Into The Roles Of Self-Efficacy, Growth Mindset, And Evidence-Based Practices, Kellie F. Dawson

Electronic Theses and Dissertations

School districts across the United States have increasingly adopted structured literacy initiatives in response to growing concerns about early reading outcomes and policy mandates grounded in the science of reading. Despite substantial investments in professional development, less is known about how teachers experience implementation demands within authentic classroom contexts. This improvement study examined how evidence-based professional development influenced K–2 teachers’ self-efficacy, the barriers teachers encountered during structured literacy implementation, and the supports teachers perceived as most critical for sustained instructional change within Eagle Stone School District.

Grounded in Bandura’s Self-Efficacy Theory and Dweck’s Mindset Theory, this qualitative study explored teachers’ …

Beyond Cough Drops And Band-Aids: An Interpretive Phenomenological Study Of Certified School Nurses’ Professional Scope And Enacted Roles In Pk–12 Settings, Brandy Gershon

Electronic Theses and Dissertations

This qualitative dissertation explored the underutilization of certified school nurses (CSNs) in PK–12 educational settings across urban, suburban, and rural school districts in western Pennsylvania. Despite their advanced preparation and wide-ranging scope of practice, school nurses are often limited to providing episodic care, including first aid, medication administration, and treatment of minor injuries. This limited use reflects a significant misalignment with their professional scope of practice, which encompasses chronic disease management, health education, mental health support, care coordination, and leadership in public health. Guided by role theory (Biddle, 1986), this study examined how school nurses perceived and interpreted their professional …

Youth Worker Perspectives On The Measures Most Descriptive Of Student Progress In Philadelphia-Based Out-Of-School Time Programs, Jamillia Kamara Covington

Electronic Theses and Dissertations

For marginalized students, out-of-school time programs offer a host of academic and positive youth development benefits. However, perspectives from youth workers, front line staff who form trusted relationships with out-of-school time program participants and the Executive Directors that lead their organizations, are absent from the last three years of evaluation reports for the Pennsylvania Nita M. Lowry 21st Century Learning Center (21st CCLC) program. This missing perspective renders the observations, challenges and improvements youth workers may experience and desire invisible at a time when their labor is counted upon to supplement inequitable education opportunities due to systemic factors. This study …

"It Was Time To Go": A Case Study In Occupational Culture, Tiffany M. Kline Costa

Electronic Theses and Dissertations

Abundant examples of negative community-police interactions demonstrate strained relations between marginalized community members and police across the United States. Likewise, nationwide data demonstrates discrepancies in how officers interact with People of Color versus White citizens. To gain insight into influences on officer behavior, this research shines a spotlight on the occupational culture of the Pittsburgh Bureau of Police (PBP) and the ways this specific occupational culture informs officer thoughts and behaviors. Via the analysis of the experiences of four former PBP officers, this research explores how culture impacts officer perspective, thoughts, and behaviors. Utilizing an interpretative phenomenological approach, data analysis …

Suburban Black Girl: Lived Experiences Of Black Girls And The Impact Of Safe Spaces Within Predominantly White Institutions, Kennedi A. Stevenson

Electronic Theses and Dissertations

As Black and Biracial girls navigate the landscape of suburban Predominantly White Institutions (PWIs), they encounter a unique convergence of institutional surveillance and interpersonal erasure. While existing literature often focuses on the “achievement gap” or urban school settings, this qualitative study investigates the lived experiences of Black girlhood within the sea of Whiteness that defines suburban education. Specifically, this research explores how a gendered sanctuary— BSU Salon Talk — serves as a site of resistance and a catalyst for wellbeing. Grounded in Black Feminist Thought Theory (BFTT) and Intersectionality, the study utilizes the theoretical frameworks of Patricia Hill Collins’ Domains …

From Exploitation To Healing: Mental Health And Resilience Among Native American Survivors Of Sex Trafficking, Katelin A. Stoebner

Honors Thesis

The mental health impacts of sex trafficking on Native American survivors and pathways to resilience are important to understanding healing. Native Americans are disproportionately affected by sex trafficking due to systemic inequities, historical trauma, and socioeconomic vulnerability. Using interviews with 47 Native survivors conducted as part of a larger Office on Violence Against Women project, this study analyzes the mental health challenges and recovery strategies identified by participants. Findings reveal that survivors commonly experience significant psychological effects, including post-traumatic stress disorder (PTSD), depression, and anxiety. Among participants, PTSD emerged as the most frequently reported condition, followed by depression and anxiety, …

Confederate Women In The Field Of Nursing And Their Impact On Southern Women’S Roles In Society, Laura Leigh L. Prater

Theses

During the Civil War, Confederate women had the opportunity to go to work as nurses. The majority of these women had never been allowed to take on roles beyond the domestic sphere in antebellum society.  Despite most of these women having limited medical training, they developed an expertise in nursing, extraordinary organization skills and gained respect for their achievements.  Their achievements proved that women were able to do far more than many in the South believed prior to the war.  This paper will show how the demands of war opened doors of greater opportunity for women in the South for …

The Paradox Of Perfection: Hidden Risks Of High-Performing Ai In Human-In-The-Loop Governance, Chen Zhong, Alper Yayla, Xueping Liang

Proceedings of the Cognitive Innovation Conference (CognoCon)

As AI systems achieve near-perfect accuracy in high-stakes decision-making domains, governance frameworks risk overlooking a critical paradox: superior AI reliability may render human oversight ceremonial rather than functional. This paper presents a theoretically grounded experimental research design to investigate Automation Complacency—the cognitive degradation of human vigilance triggered by sustained streaks of accurate AI outputs. Grounded in Dual-Process Theory and the competency trap literature, we hypothesize that consistent AI reliability shifts operators from analytical (System 2) to heuristic (System 1) processing, significantly impairing error detection when AI eventually fails. Using a simulated phishing detection task (N=200), we plan to test how …

Artificial Intelligence, Large Language Models, Ai Applications, Ai Business Transformation, Reza Vaezi

Proceedings of the Cognitive Innovation Conference (CognoCon)

This paper critically examines the prevailing approaches to AI ethics, arguing that current frameworks—focused on regulation, compliance, and risk mitigation—are insufficient for guiding increasingly autonomous and socially influential AI systems. It contends that ethical behavior in humans arises from morality that is rooted in human empathy, which AI lacks. By differentiating between morality (emotionally intuitive) and ethics (analytical and rule-based), the paper highlights the limitations of procedural ethics in AI, which operates solely in an analytical mode. The author proposes an alternative path for ethical AI through conscious empathic AI, suggesting that embedding empathic capacities could stabilize moral behavior in …

Llms Are Not The Answer Relevant Ai For Business Transformation, Christopher Simpkins

Proceedings of the Cognitive Innovation Conference (CognoCon)

AI hype is driving AI failure. Hype-driven focus on LLM-centric AI products – which in reality have few practical applications – is causing businesses to miss out on the real opportunities offered by the breadth of AI that is more relevant to their problems. In this position paper I provide a definition of AI that focuses on the kinds of problems AI can solve and a brief introduction to the broad field of AI. I then explain at a high level why LLMs fall short of their hype and always will, as a consequence of fundamental technical limitations. Within the …

When Humans Stop Thinking: Cognitive Offloading, Atrophy Risk, And The Design Of Human-Ai Intelligence, Pravinya Mandalapu, Adriane B. Randolph, Andrea Taylor

Proceedings of the Cognitive Innovation Conference (CognoCon)

As artificial intelligence (AI) systems proliferate across professional and everyday contexts, humans increasingly rely on these tools to perform cognitive tasks they once carried out internally. This phenomenon of cognitive offloading extends beyond the use of traditional aids like calendars or calculators, raising foundational questions about how deep reliance on AI reshapes human cognition itself (Risko & Gilbert, 2016). While offloading can enhance immediate task performance, emerging evidence suggests meaningful costs to memory retention, judgment quality, and creative autonomy (Burnett & Richmond, 2025; Risko et al., 2023). Drawing on seminal work by Cliff Nass and colleagues on media multitasking, task-switching, …

Agentic Implementation In Business Processes With Guardrails, Kunal Kumar

Proceedings of the Cognitive Innovation Conference (CognoCon)

Enterprises are increasingly adopting Large Language Models (LLMs) to enhance automation in document driven workflows. However, their probabilistic behavior raises challenges related to governance, auditability, and regulatory compliance. This work proposes an agentic automation framework that integrates LLM-based cognitive services with Robotic Process Automation (RPA) to enable intelligent document processing while preserving determinism and traceability. The architecture separates probabilistic interpretation from deterministic execution, using LLMs for bounded information extraction and RPA for rule-based orchestration, validation, and audit logging. To mitigate risks associated with nondeterministic AI behavior, the framework incorporates guardrails such as structured prompting, confidence thresholds, human-in-the-loop review, and comprehensive …

Climate Policy Uncertainty And Housing Prices: Analyzing Bidirectional Transmission Across U.S. Metropolitan Areas, Sourav Batabyal, Alper Gormus

Finance and Economics

This study examines the relationship between climate policy uncertainty (CPU) and residential housing prices across U.S. metropolitan areas using the U.S. CPU index developed by Gavriilidis in 2021 and monthly S&P CoreLogic Case-Shiller Home Price Indices, covering January 1991 to May 2024. Employing a Fourier-augmented Toda–Yamamoto causality framework that accounts for both abrupt and gradual structural breaks, we document significant CPU → housing prices transmission in multiple metropolitan markets, with bidirectional transmission dynamics emerging in Los Angeles, New York, San Diego, and San Francisco, as well as at the U.S. national level. The results reveal substantial spatial heterogeneity across various …

Care, Control, And The Racial Regulation Of Black Women’S Reproduction In American Medicine, Rheya K. Wilk

Honors Thesis

Black women in the United States continue to experience disproportionately high rates of maternal mortality, negative reproductive healthcare experiences, and documented disparities in medical treatment. From slavery through the twenty-first century, American medicine has repeatedly positioned Black women’s reproduction as a site of regulation, rather than care, making medical mistrust among Black women a rational response to a long history of institutional conflict embedded in American medicine. Drawing on medical history and bioethical analysis, this thesis traces reproductive abuse across distinct, yet connected, eras. Beginning with antebellum gynecological experimentation on enslaved women, it demonstrates how racialized assumptions about pain and …

Seeing Through Walls: Applications And Ethical Implications Of Wi-Fi-Based Human Pose Estimation, Landon D. Johnson

Honors Thesis

Wi-Fi-based sensing has emerged as a promising passive monitoring method, exploiting Channel State Information from commodity wireless hardware to infer human presence, motion, and physiological signals without cameras or wearable devices. This thesis presents a structured technical survey and critical evaluation of Wi-Fi-based human pose estimation, examining the signal processing foundations, machine learning architectures, and evaluation practices that define the current state of the field. The survey traces the field's development from coarse activity recognition to fine-grained skeletal inference, critically evaluating architectural trade-offs and identifying evaluation limitations that complicate assessment of real-world readiness. Healthcare and security applications are examined as …

How Screen Time Affects Language Development In Children Ages Three To Five Years, Alyssa R. Sherman

Honors Thesis

Screen time has become an increasingly prominent part of early childhood, particularly following shifts in daily routines after the COVID-19 pandemic. This literature review examines how screen time affects language development in children ages three to five, a critical developmental period for expressive and receptive language skills. The review synthesizes current research on the use of passive and interactive screens and their associations with language acquisition, cognitive development, social communication, and physical health outcomes. Across studies, a consistent pattern emerges: excessive screen time is strongly associated with delayed language milestones, reduced social communication skills, poorer sleep quality, and increased physical …

"This Poor Man Cried": Moving The West Metro Church Of Christ From Transactional To Incarnational Benevolence Among The Homeless Community In Hiram, Georgia, Richard E. Gray

Harding School of Theology Dissertations and Theses

No abstract provided.

2026 Spring - Commencement Program, Office Of The Registar, East Tennessee State University

ETSU Commencement Ceremonies and Programs

No abstract provided.