Business Commons^™

Fastfact: Human Resources, Edition 29, July 2, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting For The Vernacular, Anita Hunter

Woman C.P.A.

No abstract provided.

Management Services, Vol. 4, No. 6, November-December 1967 [Whole Issue], American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

No abstract provided.

Comment Letters On Proposed Statements On Auditing Standards—Auditor Reporting: Forming An Opinion And Reporting On Financial Statements, Communicating Key Audit Matters In The Independent Auditor’S Report, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis-Of-Matter Paragraphs And Other-Matter Paragraphs In The Independent Auditor’S Report, Proposed Amendments—Addressing Disclosures In The Audit Of Financial Statements, November 28, 2017, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Tannery Restaurant Townhouse Cookery School, Tannery

Menus of the 21st Century

Since Paul and Máire Flynn opened The Tannery in 1997, it has become one of the most original and welcoming experiences in Irish food. What makes it special? There is Paul’s cooking, of course – his fresh Waterford produce, ever-changing menus and mouth-watering focus on flavour. There are cosy chats in the wine bar, warm and welcoming service from expert staff, a bright and buzzy atmosphere at the tables. There is our unique location in the seaside town of Dungarvan, a stone’s throw from the Copper Coast and Comeragh Mountains. But most of all, there is the Tannery’s knack for …

The Olde Post Inn Tasting Menu 2017, The Olde Post Inn

Menus of the 21st Century

The Olde Post inn was built in the 1800s. It opened as a post office in 1884, grocery & residence. It had a number of owners and was for some time derelict before it was renovated into a restaurant with accommodation in early 1990s. It has been run as a restaurant since and was taken over by Gearoid & Tara Lynch in November 2002. Since then it has gone under further refurbishment and been extended to include two Hampton Conservatories.

To have a complete dining experience, it is not just about the food or wine it is about the whole …

Women’S Empowerment Campaigns In East Asia: Case Study Of Sk-Ii, Huan Yao

Student Theses and Dissertations

Brands are increasingly paying attention to the purchasing power of female consumers. In recent years, many brands have added female elements to their brand stories to promote gender equality in society. This provides more opportunities for brands to express their values. However, while the women's movement in Western countries has been in full swing, feminism in Eastern countries is still being explored. This paper examines the best practices in three East Asian countries - China, Japan, and South Korea - for incorporating women's causes into brand identity and probing the development of women's themes in corporate cultures. The paper aims …

Mobile Money Innovations, Income Inequality And Gender Inclusion In Sub-Saharan Africa, Simplice A. Asongu, Peter Agyemang-Mintah, Joseph Nnanna, Yolande E. Ngoungou

All Works

This study assesses the role of mobile money innovations on income inequality and gender inclusion in 42 sub-Saharan African countries from 1980 to 2019 using interactive quantile regressions. It finds that, first, income inequality unconditionally reduces the involvement of women in business and politics. Second, mobile money innovations interact with income inequality to have a positive impact on women in business and politics. Third, the net effects of mobile money innovations on gender inclusion through income inequality are consistently negative. Fourth, as the positive conditional or interactive effects and negative net effects are consistent across the conditional distribution of gender …

Pineapple Express: The Legality Of Introducing Cannabis Tourism To Arkansas, Chloe Tyner

Human Nutrition and Hospitality Management Undergraduate Honors Theses

This research delves into the legal aspects of introducing cannabis tourism to Arkansas. The objective of this study was to create a framework for hospitality professionals in Arkansas to understand what areas of recreational cannabis law would impact their industry should Arkansas legalize recreational cannabis. Through a document analysis comparing Arkansas and Colorado’s liquor and cannabis laws, this study investigated how both states regulate alcohol and cannabis and the legal challenges Colorado has seen since its inception of recreational cannabis sales.

Challenges to this study included a limited existing body of knowledge for cannabis tourism and the contradicting federal and …

Bubbly Booms And Welfare, Feng Dong, Yang Jiao, Haoning Sun

Research Collection School Of Economics

We show the competing effects of a housing bubble on the real economy by developing a multi-sector dynamic model with housing production. On the one hand, firms can sell or collateralize their housing, so a housing bubble helps firms obtain credit to finance their investment and expand production. On the other hand, a boom in the housing sector crowds out labor in the non-housing sector. We show that housing booms can reduce social welfare both in the steady state and in the transitional dynamics only when the production externalities in the non-housing sector are sufficiently large. We quantitatively evaluate our …

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Policy Frameworks And Citizens’ Use Of Fintech Solutions: The Pros And Cons In Egypt, Salma Al-Mohamady

Theses and Dissertations

This thesis provides a comprehensive analysis of the significant influence of financial technology (FinTech) on the banking industry, consumer finance, and economic growth. It specifically concentrates on the swiftly changing FinTech environment in Egypt. The study investigates the impact of incorporating advanced technologies on worldwide financial practices, which has significantly transformed traditional banking models and facilitated the emergence of inventive financial services. The transition is clearly apparent in Egypt, where the expansion of FinTech has been driven by advances in regulations, adaptation to technology, and a population that is becoming more comfortable with digital solutions.

Using a combination of quantitative …

Digital Transformation's Impact On Innovation In Private Enterprises: Evidence From China, Li Chen, Ruixiang Tu, Boxuan Huang, Haiyan Zhou, Yumei Wu

School of Accountancy Faculty Publications and Presentations

In the digital economy era, the pathways of digital transformation and intelligent development have emerged as crucial avenues for enterprises’ high-quality development. Focusing on listed private enterprises from 2011 to 2020, this study uses text mining to extract keywords related to digital transformation, as disclosed in annual reports. We construct a digital transformation index and empirically examine its impact on enterprise innovation and innovation incentive policies’ synergistic effects. The results demonstrate that digital transformation significantly promotes innovation in private enterprises, with a more pronounced catalytic effect in economically developed regions characterised by higher levels of the digital economy and larger …

Assessing Impact Of Urban Densification On Outdoor Microclimate And Thermal Comfort Using Envi-Met Simulations For Combined Spatial-Climatic Design (Cscd) Approach, Shreya Banerjee, Rachel X.Y. Pek, Sin Kang Yik, Graces N. Ching, Xiang Tian Ho, Dzyuban Yuliya, Peter J. Crank, Juan A. Acero, Winston T. L. Chow

Research Collection College of Integrative Studies

Future urban planning requires context-specific integration of spatial design and microclimate especially for tropical cities with extreme weather conditions. Thus, we propose a Combined Spatial-Climatic Design approach to assess impact of urban densification on annual outdoor thermal comfort performance employing ENVI-met simulations for Singapore. We first consider building bylaws and residential site guidelines to develop eight urban-density site options for a target population range. We further classify annual weather data into seven weather-types and use them as boundary conditions for the simulations. Comparing such fifty-six combined spatial-climatic simulation outputs by analyzing Outdoor Thermal Comfort Autonomy, we report the influence of …

On-Site Sensory Experience Boosts Acceptance Of Cultivated Chicken, Mark Chong, Angela K. Y. Leung, Tricia Marjorie Fernandez

Research Collection Lee Kong Chian School Of Business

This study set out to assess if presenting cultivated chicken in the context of a familiar meal, in a familiar dining setting, would motivate repeat consumption and recommendation. A survey of 107 diners was conducted at Huber's Butchery and Bistro in Singapore – the world's first butchery to serve cultivated meat – from April to June 2023. The findings showed that eating cultivated chicken significantly boosted post-consumption acceptance levels. In addition, cultivated chicken's tastiness may be a more important factor than its integration into a familiar meal or dish in fostering repeat consumption. Implications for the cultivated meat industry, limitations, …

Using Hybrid Machine Learning Models For Stock Price Forecasting And Trading., Ahmed Khalil

Theses and Dissertations

Trading stocks of publicly traded companies in stock markets is a challenging topic since investors are researching what tools can be used to maximize their profits while minimizing risks, which encouraged all researchers to research and test different methods to reach such a goal. As a result, the use of both fundamental analysis and technical analysis started to evolve to support traders in buying and selling stocks. Recently, the focus increased on using Machine learning models to predict stock prices and algorithmic trading as currently there is a huge amount of data that can be processed and used to forecast …

Effects Of Humorous Language In Social Media And Fandom Levels On Sport Consumers’ Merchandise Value Perceptions, Conner Martin

Honors College Theses

Licensed sports merchandise is a sports business sector that is projected to surpass $39.8 billion by 2027. This study examines the influence of humor in social media posts on consumers’ perceived valuations of licensed sport merchandise—specifically, apparel—with consideration to their team fandom. Guiding by Cue Utilization Theory (CUT), the research model assessed the extrinsic cues of team fandom and humor in shaping consumer perceptions, while controlling for product type (high-cost, low-cost), humorous caption (version 1, version 2), generation (Zoomers, Millennials, Gen Xers, and Boomers), and gender (male, female, non-binary). Fans of South Georgia Tormenta FC, a professional soccer club, served …

Beyond Amateurism: Examining The Potential Labor Expenses Of Ncaa Student-Athlete Employment, Alayna K. Falak

Honors Thesis

In light of recent administrative developments urging the classification of student-athletes as employees, litigation challenging the current status of student-athletes, and the Supreme Court’s willingness to tackle National Collegiate Athletic Association (NCAA) issues, many questions surrounding the future of college sports under an employment model have emerged. The authors analyzed key litigation, recent developments from administrative agencies, and academic literature. Then publicly available data was used from the NCAA, the United States Department of Labor (DOL), and other sources to construct two estimates of what it would cost the NCAA member institutions to treat their Division I athletes as employees. …

Mental Health Among Collegiate Athletes, Stella Elise Fairbanks

Honors Thesis

Mental health has become increasingly more linked with athletics, especially collegiate athletics. There has been an increase in public acknowledgment of the presence of mental health in sports, specifically, more athletes are speaking about their mental health struggles as well as more research is being conducted in order to gain a greater understanding of the relationship between mental health and athletics. This literature review discusses athletes’ personal experiences of their mental health struggles, the presence of stigma associated with mental health and athletics, and the results of the recent NCAA, National Collegiate Athletic Association, research. This thesis aims to uncover …

Crossing Borders And Breaking Barriers: A Strategic Analysis Of Chick-Fil-A'S Expansion Into The French Market, Avery Besson

Marketing Undergraduate Honors Theses

This thesis explores the strategic considerations and potential challenges of Chick-fil-A, a prominent American fast-food chain, establishing itself in France. The study investigates the cultural, economic, and regulatory factors that may impact Chick-fil-A's entry strategy, aiming to provide a comprehensive understanding of the opportunities and obstacles the company may encounter in France. This research will examine Chick-fil-A’s previous attempts at expansion, analyze an American company that has successfully established themselves in France, and provide market entry strategies to Chick-fil-A to establish its presence in the French market successfully.

The Quick Service Food And Beverage Line Of Business And How It Is Aligned With The Overall Objectives For The Walt Disney World® Resort And The Walt Disney Company, Meghan Mcclure

Management Undergraduate Honors Theses

The Disney College Program allows for many opportunities, such as instructor lead offerings, experiential learning, career path development, and academic support. This internship gives us hands-on work in a global company but also helps us further ourselves in our career by providing networking opportunities and behind-the-scenes access to things others may never experience.

As an intern in Food and Beverage, it was my job to provide not just food but experiences to guests from all around the world. It was my job not only to make sure guests left the restaurant locations happy, but also to maximize production. To do …

2023 Community Bank Case Study Competition, Alivia Brewer

Finance Undergraduate Honors Theses

Study of Chambers Bank, located in Danville, Arkansas for the 2023 Community Bank Case Study Competition. This paper covers financial analysis, training and technology, as well as staffing.

Hospitality Highway Career Fair: An Exploratory Study, Lilly Miller

Human Nutrition and Hospitality Management Undergraduate Honors Theses

The goal of this creative project is to conduct research on career fairs and hospitality events to successfully host the first ever Hospitality Career Fair at the University of Arkansas. The lack of career advancement opportunities on the campus for hospitality management students continued to increase despite the rapidly growing industry across the community, so the creation of the career fair would allow improvement for the students and the companies. With a creative project, it allows more creativity and research to develop the overall plan for the event.

The project studies hospitality career events hosted at other universities to gain …

Evaluating The Sustainability Of The Portraits Of Progress Event Using The Meter Method To Achieve More Sustainable Small-Scale Events, Anna Switzer

Human Nutrition and Hospitality Management Undergraduate Honors Theses

Global warming and climate change due to greenhouse gas emissions are causing society to re-evaluate how our actions affect the environment. This can be seen in many people’s professional and personal lives (Roy & Verplanken, 2016). The event management industry is no exception to this change of mindset. The purpose of this study is to measure the environmental impact of the Portraits of Progress Event on September 9, 2022, using the Measuring Events Through Environmental Research (METER) Method and provide recommendations to improve the sustainability of the event.

2023 Community Bank Case Study Competition, Joseph Kelly

Finance Undergraduate Honors Theses

We studied a community bank in Danville, Arkansas named Chambers Bank. This was part of a 2023 Community Bank Case Study Competition, which illustrated the financial analysis, staffing, and training of the bank. We learned about technology implemented into the bank, and how the bank works with customers locally to ensure the best quality care.

Resilience To Supply Chain Disruptions: An Investigation Of The Roles Of Innovativeness And Green Supply Chain Management Practices During The Covid-19 Pandemic, Lindsay Givens

<strong> Theses and Dissertations </strong>

The number of global supply chain disruptions is increasing at an alarming rate. These disruptions vary in terms of source, duration, and scope, but all pose major threats to the continuity of firms worldwide. Because of this increase in turbulence, there has been heightened interest in recent years surrounding the development of firm-level resilience to such disruptions. The supply chain sustainability research stream is relatively well-developed; less is known, however, about specific strategies for strengthening resilience. This study aims to contribute to the resilience literature by examining the viability of innovativeness and the adoption of green supply chain management practices …

The 4c Framework: Towards A Holistic Understanding Of Consumer Engagement With Augmented Reality, Philipp A. Rauschnabel, Reto Felix, Jonas Heller, Chris Hinsch

Marketing Faculty Publications and Presentations

Highlights

• The 4C framework highlights four unique characteristics of AR: Consumer, Content, Context, and Computing Device.

• Engagement with AR derives from an alignment of the 4 Cs.

• The paper advances theory by using the lens of complexity theory to explain how to engage consumers in AR experiences.

• The framework offers significant implications for managers and scholars.

• It allows systematic approaches to assess, communicate, and develop AR applications across various disciplines.

Abstract

Augmented Reality (AR) is an emerging concept that impacts many disciplines, such as business, marketing, tourism, gaming, human–computer interaction, and manufacturing. Surprisingly, many scholarly and practical discussions overlook the …

The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry

Finance Undergraduate Honors Theses

A literary review of the economic and socioeconomic effects of short-term rental properties, specifically the commercialization of the industry based upon other research studies. An in-depth look at how commercialized short-term rentals effect the younger generation, hospitality industry, housing market, communities they reside in, and other externalities. A further review of different legal case studies of short-term rental legislation in major cities across the globe and their varying degrees of effectiveness.

Artificial Intelligence In The Hotel Industry: The Benefits And Effects On Corporations, Carlie Malone

Human Nutrition and Hospitality Management Undergraduate Honors Theses

This research delves into the benefits and effects of artificial intelligence in the hotel industry. Through a qualitive design, the study shows how the hotel industry since Covid-19 has tried to grow in the technology. The findings were valuable insights from CEO’s, CFO’s, Executives, Directors, and Managers. Nine hotel and technology executives from around the country participated in interviews covering the basic topics of demographics, AI utilized in/on the hotel property, AI and employee experiences, and guest satisfaction with AI.

The challenges stated by the participants were that AI is still in its early stages and being developed. An additional …