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Full-Text Articles in Business

Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey Dec 2011

Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey

Honors Theses

Silver as a commodity is used in many different industrial applications as well as in jewelry. Silver is five times scarcer than gold (Stamey, Class Notes, 2011) is at this point and is becoming more and more popular with investors. Many investors instead of buying physical silver have looked to invest in the Silver ETF. An ETF is an Exchange Traded Fund, and is a way to trade a commodity like a stock. A price varies in proportion to the commodity, so as Silver moves so does SLV (Silver ETF). In this paper, the Silver ETE chosen was iShares Silver …


The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington Dec 2011

The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington

Honors Theses

There is no question that Enron has brought change to the landscape surrounding business practices both domestically and globally. After the Emon Scandal occurred, Congress passed a very controversial and groundbreaking legislative act known as the Sarbanes-Oxley Act as a means of stopping the conditions that made this widespread scandal possible. There are several reasons why another Emon-type Scandal is prone to repeat itself in the near future. One of the reasons is that Sarbanes-Oxley is not the perfect bill. Although the controversial Sarbanes-Oxley is a valiant effort to reform the environment that fostered Enron, there are major gaps and …


Outsourcing: More Harm Than Good, Ly Luu Pham Dec 2011

Outsourcing: More Harm Than Good, Ly Luu Pham

Honors Theses

Outsourcing is a highly effective strategy, widely used in various types of business to gain a competitive edge. The tremendous growth of outsourcing first started in the manufacturing and information technology industries. It has also spread into the accounting industry as well. However, in accounting the major problems and benefits caused by outsourcing are different from those identified in the manufacturing and IT industries. This leads to the question of whether or not outsourcing in accounting would create more advantages than disadvantages. This paper analyzes the question through four steps: (1) how accounting outsourcing is done, (2) which accounting tasks …


The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung Dec 2011

The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung

Honors Theses

The Securities and Exchange Commission (SEC) has been working with the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in converging United States Generally Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS). The US is one of the last large economic powers in the world remaining that has yet to start reporting using IFRS. The business environment is not the only group that is facing great obstacles with this change; universities will also be facing difficulties as they try to properly prepare students for their future careers. Accounting students will obviously be affected, …


U.S. Progress Toward Ifrs, Whitney Hucks Dec 2011

U.S. Progress Toward Ifrs, Whitney Hucks

Honors Theses

There has been much discussion about the FASB and the IASB and their joint efforts to create a new set of accounting standards. There is also much debate over which set of accounting standards, U.S. GAAP or IFRS works best for corporations in the U.S. and for financial accounting purposes. The following is a discussion of the pertinent and relevant points made by those who are for IFRS, those who are for GAAP, and those who are for a mixture of the two sets of standards. These arguments all tend to fall under one of the following umbrellas: ignore IFRS, …


Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett Dec 2011

Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett

Honors Theses

No abstract provided.


Does Female Representation On Boards Of Directors Associate With Increased Transparency And Ethical Behavior?, Meredith B. Larkin May 2011

Does Female Representation On Boards Of Directors Associate With Increased Transparency And Ethical Behavior?, Meredith B. Larkin

Honors Theses

This study examined the association between corporate transparency and ethical orientation of Fortune 500 companies and the number of females represented on the board of directors from 2010 annual report data. My basis for this judgment was whether or not the firm was listed on either (both) Ethisphere Magazine’s 2010 “World’s Most Corporate Citizens List”. My results indicate that, as the number of women directors increased, the probability of a corporation appearing on these lists increases. I also found that a “critical mass” of women directors was indicated by the data for Ethisphere Magazine’s but not Corporate Responsibility Magazine’s list. …