Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 4 of 4

Full-Text Articles in Business

An Overview Of A Failed Thesis, Avery Lewis Dec 2018

An Overview Of A Failed Thesis, Avery Lewis

Undergraduate Honors Theses

An overview of a project based thesis that did not have the support or funding to be carried out to completion. The project was based around starting up a summer recruitment program for the East Tennessee State University Music Department. The program would consist of various summer events for high school students used to recruit for the department as well as encourage music and fine arts degrees.


A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson May 2018

A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson

Undergraduate Honors Theses

In May of 2014 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a long-awaited joint updated standard on revenue recognition, ASU 2014-09 – Revenue from Contracts with Customers. While almost all entities will be affected to some extent by the new standard, particularly the changes in required disclosures, this research seeks to examine the impact the new standard will specifically have on the healthcare industry. By highlighting areas of significant challenge a better understanding will be gained of the impact health care service entities will experience as they transition to a new standard.


A Study Of The Potential Implementation Obstacles Of The Expected Loss Model In East Tennessee, Baylee Mann May 2018

A Study Of The Potential Implementation Obstacles Of The Expected Loss Model In East Tennessee, Baylee Mann

Undergraduate Honors Theses

The Financial Accounting Standards Board (FASB) has recently introduced a new Accounting Standards Update (ASU) that will require financial institutions to measure their loan losses using a new Expected Loss Model (ELM) that emphasizes forward looking financial decisions. Numerous financial journals hypothesize that large financial institutions will face difficulties when implementing the new ASU. This research explores the potential implementation issues that small, local financial institutions, specifically Eastman Credit Union (ECU), will encounter as they begin the implementation process.


The Effects Of Players’ Salary Level And A Salary Cap On The Revenue Of Professional Soccer Teams In The United States And England, Tyler Watson May 2018

The Effects Of Players’ Salary Level And A Salary Cap On The Revenue Of Professional Soccer Teams In The United States And England, Tyler Watson

Undergraduate Honors Theses

This thesis serves as an examination of the relationship between players’ salaries and teams’ revenues for the American Major League Soccer and English Premier League. Historically, the salary cap imposed on teams playing in Major League Soccer has been heavily criticized of holding the league back. Comparisons have been made to leagues such as the English Premier League which assert that the limitation keeping Major League Soccer from attaining similar success is the presence of the salary cap. Data was gathered from the twenty teams in Major League Soccer and the twenty teams in the English Premier League for each …