Business Commons^™

An Evaluation Of Environmental, Social, And Governance Standards On Fund Performance: Comparison Of Esg Funds In The United States And The European Union, Gracie V. Del Real

Honors Program Projects

The growing importance of environmental, social and governance (ESG) policies in global industries has attracted special attention from investors seeking to evaluate companies beyond traditional financial metrics. Given the evolving social climate, investors are seeking ways to utilize their money not only for financial success but for societal change. ESG offers the opportunity to retain money in the market while being responsible concerning the environmental and societal impact companies are having on the communities in which they operate. Being a responsible investor can go beyond making strong returns. This study aims to determine if there is a statistically significant difference …

Effects Of The Tax Cuts And Jobs Act Of 2017 On Nonprofits’ Charitable Contributions, Megan Drenth

Honors Program Projects

Background

The Tax Cuts and Jobs Act (TCJA), passed in 2017, significantly altered individual’s taxes for all filing statuses, notably increasing the standard deduction. By nearly doubling the standard deduction, it considerably decreased those individuals choosing the itemized deduction. Due to this, it may impact charitable contributions, a major source of nonprofits’ revenues. Prior studies projected a variety of stances regarding changes in giving levels due to the TCJA. This study attempted to determine the overall effect of the TCJA on nonprofits, as well as within the National Taxonomy of Exempt Entities (NTEE) major groups Education, Health, Human Services, Public …

A Self-Study Of Frn Olivet: A Student-Led Food Recovery Model On A University Campus, Madeira Sherwood

Honors Program Projects

An alarming amount of unserved food, which emits carbon dioxide into the atmosphere, is thrown away daily on university campuses. In those same college communities, there is likely a large food insecure population that is going to bed hungry every night. The Food Recovery Network (FRN) is a network of colleges/universities across the United States that seeks to bridge this gap. The FRN chapter at Olivet Nazarene University, established in October 2017, encountered challenges in its first couple years of operation because there were not yet many resources that laid out best practices for a food recovery program on a …

The Impact Of Sports Nutrition Knowledge On The Physical Effects Of Low Energy Availability In Female Cross Country Runners., Abby Olcott, Catherine Anstrom

Student Scholarship – Family and Consumer Science

Learning Outcome

To understand the impact sports nutrition knowledge has on the risk for developing LEA in Female Cross Country Runners.

Background

The International Olympic Committee introduced the concept of Relative Energy Deficiency in Sports (RED-S) to accurately encompass the condition previously known as the Female Athlete Triad. LEA is the root cause of RED-S. (Mountjoy et al., 2014). The purpose of this study was to measure sports nutrition knowledge and the impact knowledge level has on the susceptibility to develop LEA in female cross country runners.

Methods

A quantitative design was used. Participants included the women’s cross country team …

The Economics Of The Political Parties: A Comparison Of Economic Performance Under Conservatives And Liberals, Austin Fischer

Honors Program Projects

A topic that has long been a subject of debate is which party in America’s two-party political system has better economic policies. Democrats tout strong economic records, boasting of their tried and true Keynesian principles. Republicans point to the accomplishments of recent presidents in combating recessions with supply-side ideals. This project attempts to look at the actual performance of the economy under Republican and Democratic presidents since 1950, and come to an unbiased conclusion on whose policies really do work better.

This project looks at GDP growth, inflation, unemployment, disposable income, and budget deficits to determine which party’s policies help …

Scholar Week, James Upchurch

Scholar Week Archives (2011-2015)

ONU's Scholar Week #5.

Attaining Sustainability: The American Evolution Of Socially Responsible Business Practices, Lauren M. Beatty

Alumni Scholarship

The focus of this thesis is on the evolution of socially responsible business practices (SRBPs); the historical progression of commercial philanthropy; the current market trends that drive corporate actions; and the projected rise of social responsibility integration within organizational cultures. The purpose of this paper is to provide evidence for how SRBPs contribute to, rather than detract from, the strength and success of American consumer goods companies because of their strategic integration in organizational cultures. In addition to providing a brief historical overview of the evolution of SRBPs, the thesis will highlight how the objectives of SRBPs have continuously advanced …

Scholar Week, Janna Mclean

Scholar Week Archives (2011-2015)

ONU's Scholar Week #4.

Trading Intraday Volatility, Treavor Dodsworth

Honors Program Projects

Many people believe that there is no way to profit off of anomalies in the markets because the markets are either completely random or they always accurately reflect outside information and events. Others, however, believe that models can be found through historical testing that successfully beat the market (Williams, 2011, p. 13-15). This thesis presents a method for beating the market by trading intraday volatility. The researcher focused on trading corn futures contracts. A futures contract is simply a derivative that can be bought and sold. It represents an agreement to buy or sell at a future date. Futures contracts …

Scholar Week, Gregg A. Chenoweth

Scholar Week Archives (2011-2015)

ONU's Scholar Week flyer #3.

Social Giving Then And Now: Exploring Philanthropic Activities In The 20th Century Through Andrew Carnegie And Toms, Lauren M. Beatty

Honors Program Projects

This thesis explores social giving in the past century by looking at Andrew Carnegie and his influence on philanthropy and on the American business, TOMS, that integrates giving into its corporate structure. This historical research provides a conceptual context for the small business I created in August 2012. My business, Double Vision, applies the ideas of corporate social responsibility on a small scale to impact a community in the Dominican Republic. Included in the paper is an overview of the progression of social giving in the past century through the focus on Andrew Carnegie and TOMS, an analysis of the …

Predator Prey Models In Competitive Corporations, Rachel Von Arb

Honors Program Projects

Predator prey models have been used for years to model animal populations. In recent years they have begun to be applied to economic situations. However, the stock market has remained largely untouched. We examine whether the success of competitive corporations such as Target and Walmart, as measured by the indicators of price per share, market share, and volume, can be modeled by various predator prey models. We consider the basic Lotka-Volterra model and the two-predator, one-prey model, as well as a ratio-dependent model. We discuss the use of numerical techniques and regression analysis as tools to estimate model parameters. For …

The Effects Of Fdi And Aid On Development In Latin America, Jesse Michael Mezera

Undergraduate Student Scholarship – History

This paper, assuming a positive correlation between aid and FDI given to countries, will look to measure whether the aid given to Latin America has been effective in creating development. In order to measure development, development must first be defined in a way that will allow for concrete indicators of development. Using these seven criteria as a guide this paper will look to use data collected by studies of Latin America in these seven areas to gain a measure of how development has progressed over the last fifteen years. Once this information has been compiled, it will be compared against …

The Relationship Between Tax Structure And The Lives Of Individuals: Who Wins And Who Loses, David Werner Parker

Honors Program Projects

This study takes a look at various forms of taxation, as well as how the various options impact households. The current system is examined, and it is compared to two alternatives, which are the flat tax and the consumption tax. The positives and negatives of each option are evaluated. Each option is also applied to a family on the poverty line, a family that makes the average household income, and a wealthy family; calculations are done to determine how much income tax they would have to pay under each of them. The second part of the paper takes a look …

Beads To Build: Raising Funds To Raise Hope, Elisabeth M. Abfall

Honors Program Projects

Beads to Build is a fundraising initiative that uses both print material and online resources to share the story of the Mountains of Hope Orphanage in Mpigi, Uganda and make items available for sale to support the orphanage. The children at the orphanage live in a rented building, which is very costly. By selling jewelry made by the orphans, t-shirts, and photographs, Beads to Build was able to generate enough funds to purchase two acres of land in October 2011. In the spring of 2012, an orphanage will be built on the two acres of land. Building an orphanage will …

Scholar Week, Gregg A. Chenoweth

Scholar Week Archives (2011-2015)

ONU Scholar Week #2.

A Comprehensive Quality Management Model For Community Newspapers, T. Swanepoel

Faculty Scholarship – Communication

The quality of South African (and indeed global) journalism has been under close scrutiny for several years, resulting in criticism regarding issues such as a lack of depth, diversity and accuracy. A lack of effective and efficient media management is one factor influencing the quality of journalism in both the mainstream and community media sectors.

This study focuses on traditional commercial community newspapers that represent the needs, interests and opinions of a demographically and ideologically diverse readership. These newspapers are distinctive, but remain subjected to the same journalism standards as mainstream media because of the vital role they play in …

How Well Does The Typical Accounting Bachelor's Degree Prepare Students For A Career In The Accounting Department Of The United States Government?, Michael J. Tuttle

Honors Program Projects

This study investigates the effectiveness of the typical Accounting Bachelor’s Degree in preparing graduates to enter the Accounting Department of the United States Government. My experiences as a student at Olivet Nazarene University and as an intern with the Department of Defense have revealed a gap in accounting curriculum. Governmental accounting is rarely required by universities, presenting unnecessary challenges to entry-level government accountants. A survey conducted by the Government Accountants Journal, in 2000, revealed that only 33% of universities require governmental accounting. (Campbell, 2000) Our further analysis indicates that these numbers have not improved. To investigate this issue, we conducted …

Scholar Week, Gregg Chenoweth

Scholar Week Archives (2011-2015)

During Scholar Week we take inspiration from 18th century preacher-scholar |ohn Wesley. As “a denominational university in the Wesleyan tradition,” scholarship and piety are thoroughly compatible here. So, in Scholar Week we tune our ear to the gong and echo of Wesley. It is not just history, but his story, even to this day. In our own scholarship projects we join a great cloud of Christians not educated out of their faith, but fashioning an educated faith, where the love of the Lord by heart, soul, strength, and mind is our great and worthy cause.

Accounting Revolutionized Since The Dark Ages, Heather Willoughby

Technology Essay Contest Winners

The face of accounting has changed considerably as a result of technological advancements. Those entering the accounting field now focus on analyzing information with a managerial mindset. The computer has even opened up new areas of work like forensic accounting. Although the accounting field has made significant improvements in just a few short years, the expected growth in the occupation will undoubtedly enable accountants to do even more unimaginable things in the future.