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Full-Text Articles in Business
The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore
The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore
Honors Theses
The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It addresses some of the limitations of previous research related to this topic: namely, gives a more recent perspective than is currently available, and also discusses various aspects of the project in a single paper. This paper addresses the timeline of the project, the costs that it presents, the status of the convergence effort, and discusses possible outcomes of these efforts. This research compares, contrasts, and analyzes IFRS and GAAP in several key areas that were (or are still) keeping the standards apart.
Tax Effects Of The Affordable Care Act On Individuals And Small Businesses, Lindsey Atteberry
Tax Effects Of The Affordable Care Act On Individuals And Small Businesses, Lindsey Atteberry
Honors Theses
This paper examines how the Affordable Care Act, passed into law in 2010, will affect individuals and businesses in regards to taxes. There are many different tax implications resulting from the Affordable Care Act. For individuals, these include the premium assistance credit, the net investment income tax, the increase in the medical expenses deduction threshold, the additional hospital insurance for high-income tax payers, and the individual mandate. For small businesses, these include the small business tax credit, the excise tax, and the new SIMPLE cafeteria plans which are now available. After discussing these new taxes and tax credits, several cases …
Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart
Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart
Honors Theses
An analysis of the effect of obesity on the national budget.
The Dynamics Of Business Communication: A Look At Social Media Use In The Workplace, Lindsey Munro
The Dynamics Of Business Communication: A Look At Social Media Use In The Workplace, Lindsey Munro
Honors Theses
This paper reviews the use of social media in a work place setting. Reviews on the history of social media and definitions are initially made to prepare the reader for the language of the paper. The main section of the paper covers the advantages and disadvantages of social media use in the work place from the perspective of inside an organization using a private social media platform. Private social media platforms are referred to as enterprise social media. Enterprise social media has advantages and disadvantages when used for communication in team settings, for individual communication and learning, and for knowledge …
Bankruptcy Prediction, Gold, And The Great Auto Bailout, Katelin E. Byrd
Bankruptcy Prediction, Gold, And The Great Auto Bailout, Katelin E. Byrd
Honors Theses
With recent economic instability, bankruptcy prediction is a tool that is useful to companies and researchers who are interested in the financial stability of an industry or company. This thesis studies bankruptcy prediction during the most recent recession that occurred in the United States for General Motors with Ford as a comparison company and compares the possibility of bankruptcy to the price of gold per ounce for the corresponding year. The multiple discriminant analysis model was used to complete this research. This model uses financial ratios to predict bankruptcy. This research yielded an inverse relationship between the price of gold …
Determinants Of A Winning Season For Intercollegiate Football Based On Revenues And Expenses, Burke L. Ellzey
Determinants Of A Winning Season For Intercollegiate Football Based On Revenues And Expenses, Burke L. Ellzey
Honors Theses
The athletic departments of many colleges and universities serve as a significant source of revenue to the university. For most colleges and universities, football is the most popular program in the athletic department. The purpose of this research is to analyze different categories of revenues and expenses of each athletic department to investigate how these factors affect the winning percentage of the specific football team. In addition, BCS and non-BCS teams are compared to see how the BCS title affects these categories of revenues and expenses. Multiple regressions are run with the winning percentage being the dependent variable with the …
Gender And Career Success In Public Accounting, Jessica L. Rowe
Gender And Career Success In Public Accounting, Jessica L. Rowe
Honors Theses
Public accountants, students, and others evaluated career success and the effect of specific activities on career success. The results suggest that gender bias is not pervasive in public accounting, at least with respect to overall assessments of success, but male and female accountants do appear to weight differently various activities that contribute to career success. This may explain, in part, why women hold fewer public accounting leadership positions than men even though women appear to have an advantage over men when they begin their careers.
The Effectiveness Internal Auditing Has To Help Improving Companies, Kelsey Miller
The Effectiveness Internal Auditing Has To Help Improving Companies, Kelsey Miller
Honors Theses
Internal auditing is an independent consulting activity done within the company to insure and improve a company’s operation. The thesis is going to look at, if internal auditing has good effectiveness and efficiency in helping improve companies. Can internal auditing help a company stay on the right track? In the past, there has been much fraud, lies, scandals made by big companies, like Enron and Worldcom. These upsets have cost investors billions of dollars when the share prices of affected companies collapsed. Internal auditing should be able to know what is going on in the company and create ways to …
Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal, Jenny Trout
Honors Theses
The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client. When KPMG collected data from 348 of their company fraud investigations in 2011, an average of 87 percent were male (3). Around thirty-two percent of fraudsters usually worked in a finance role which gave them access to assets and financial statements. According to Donald Cressy's research, it takes all three elements to be considered fraud: a triangle of motivation, opportunity, and rationalization. However, in …
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
Honors Theses
Religion has been shown to influence decision makers at both the individual and business level. In this paper, I examine the stockholder response to corporate religiosity and religiosity's effects on operational and financial reporting quality. Industry adjusted return on assets and industry adjusted accruals are my measures for operational and financial reporting quality, respectively. Using religiosity data from Dyreng, Mayew, and Williams, I evaluate the 1999 and 2006 mean stock returns by degree of religiosity and return on assets and by degree of religiosity and accruals earnings management. I find that stockholders favor the least religious companies with the highest …
The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier
The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier
Honors Theses
The thesis is an overview of the existing pay disparity in the fee-for-service billing amounts for professional medical services provided by physicians to Medicare patients in the United States. Will improvements in the per capita income, percentage of Medicare participants, or change in the population disbursement result in higher Medicare fee-for-service billing amounts for healthcare providers? Mississippi has one of the fewest primary care physicians per capita rates than any other state. One reason may be the Medicare fee-for-service prices paid to physicians. This paper will show Mississippi Medicare fee-for-service fee schedule prices for a sample of HCPCS codes compared …
Financial Reporting In Division I College Athletics, Anish Sharma
Financial Reporting In Division I College Athletics, Anish Sharma
Honors Theses
The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Honors Theses
No abstract provided.
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Honors Theses
Activision-Blizzard (ATVI), a market-leading publisher and developer in the videogame industry, represents a fascinating case study of a player in a relatively new industry as it struggles to find a permanent place among entrenched entertainment staples such as music, television, and movies. The company in its present form is the product of a 2008 merger between Activision Inc. and Vivendi Games, thus creating a massive publisher with rights to several of the industry's most popular franchises, including World of Warcraft, StarCraft, and Call of Duty. This industry domination has not gone unnoticed, and as of March 2013, ATVI's share price …