Business Commons^™

Assessing Rice Consumers’ Preferences And Willingness To Pay In Haiti, Cleeford Pavilus

Graduate Theses and Dissertations

In the last 30 years, rice has become the number one food staple in Haiti, and rice imports have outpaced domestic production to supply the country’s increasing rice demand. Policy makers support the claim that increasing local rice supply will not only reduce the dependency on imported rice but also upheave the national economy. However, there is a lack of information on Haitian consumers’ preferences for rice to aid the development of the local rice supply chain. This research aims to bridge that gap by assessing Haitian consumer preferences and willingness to pay for selected rice quality characteristics. The results …

Business Innovation: The Online Cookbook, Gregory Watson

Supply Chain Management Undergraduate Honors Theses

There is a common trend across most of the world we live in today of innovation and adaptation. Recently a lot of this change had come from the technological front, and this is no different for the largest brick and mortar retailer in the United States, Walmart. Walmart has put a substantial amount of focus on keeping up with the ever changing digital commerce business environment. Walmart projects that out of the 324 million people that live across the country 140 million of them visit their store either in person or through their website each week. This traffic brings in …

Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard

Marketing Undergraduate Honors Theses

Age is just a number. This phrase has been murmured time after time in history. From famous movie scenes, song lyrics, pages in books, and wisdom from mothers, everyone has heard this at least once in their lives. Some joke that age only matters in wine and cheese. Some argue that age is all a limitation that the mind gives you. People are taught to never ask a woman how old she is, and as a society we celebrate certain ages such as twenty-one and sixteen, yet shun and deny those such as thirty and fifty. There are rules for …

Philosophia Soteria: How Occupational Safety And Health Professionals Influence Decision Makers, Daniel Jay Snyder

Graduate Theses and Dissertations

The purpose of this study was to identify ideas about how occupational safety and health (OSH) professionals influence decision-makers on matters impacting occupational health and safety management systems. A modified nominal group technique was used that involved 67 participants in ten nominal groups and identified the most important ideas about how OSH professionals can influence workplace safety and health decision making. The research produced themes of communication, scientific, professionalism, leadership, adaptability, and business acumen that resulted in six domains of occupational safety and health professional influence.

Three Empirical Studies On Digital Innovation Management: New Organizing Logic Of Antecedents And Consequences Of Innovation, Kailing Deng

Graduate Theses and Dissertations

In the last decade, innovation has undergone considerable changes in most industries. Digital innovation may represent the use of digital technology in the innovation process or to the end outcome of innovation. Over the years, innovation has become open, global, and collaborative in nature and involves diverse stakeholders and distributed innovation processes (Nambisan 2013; Nambisan et al. 2017). The importance of innovation will continue to grow in the future, as the business environment becomes increasingly uncertain and competitive. With the rapid development of digitized technologies, in addition to innovation outcomes such as new products, platforms, and services, IS researchers have …

Risk And Return Comparisons Of Pre-Harvest Marketing Strategies, John Leander Turner V

Graduate Theses and Dissertations

This paper analyzes risk and returns associated with pre-harvest corn grain marketing strategies for the state of Arkansas. Farming is characterized by a volatile environment. Numerous risks are taken by producers in order to provide commodities that are bought and sold by various parties in the supply chain. Price, yield, and production costs vary daily and can have large variation between years. Risk and Return Comparisons of Pre-harvest Marketing Strategies examines the effectiveness of using pre-harvest marketing strategies to enhance returns and to mitigate inherent price risk in the Memphis cash corn market. Thirteen strategies are compared to the October …

Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin

Accounting Undergraduate Honors Theses

Since the publication of a special report by the American Accounting Association’s (AAA) Committee on the Future Structure, Content, and Scope of Accounting education in 1986, professionals and educators alike have been calling for a change to the accounting curriculum to better prepare the accounting graduate for the professional world. There is a stark division on which skill areas should be improved. That special report predicted “an accounting profession that will provide information for economic and social decisions, using sophisticated measurement and communication technologies applied to a substantially enlarged scope of phenomena” (AAA, 1986). AAA (1986) commented on how the …

Potential Consequences Of U.S. Securities And Exchange Commission’S Replacement Of The Quarterly Reporting Requirement For Semi-Annual Reporting, Mengchen Zhou

Accounting Undergraduate Honors Theses

This study extends the discussion of potential consequences of U.S. Securities and Exchange Commission’s replacement of the quarterly reporting requirement for semi-annual reporting. This research summarizes the perspectives about quarterly and semi-annual reporting from reporters, critics, business executives and academic researchers, analyzes the influential parties from changing reporting regulation, and provides detailed explanation about potential impacts. Five parties are related to the replacement of the quarterly reporting requirement, including corporations, investors, analysts, auditors and Trump Administration. This research concludes that the auditor will be the least influential party and corporations will be the most impacted party.

Understanding The Relationship Between Corporate Social Responsibility, Team Identification, And Behavioral Intention With The Mediating Effect Of Satisfaction In Korean Professional Baseball League, Jaeman Son

Graduate Theses and Dissertations

The purpose of this dissertation was to provide a better understanding of how sport fans’ perceptions of a sport team’s CSR activities influence the behavioral intention of sport consumers. More specifically, the aim of this study was to propose and test a theoretical model that explore the relationship among perceived CSR and team identification and satisfaction, along with the behavioral intention. This study was to investigate the mediating role of customer satisfaction in the relationship between perceived CSR and behavioral intention. Finally, the study attempts to examine whether the relationship between team identification and behavioral intention is mediated by customer …

Technology And The American Criminal Justice System, Taylor Hunt

Information Systems Undergraduate Honors Theses

The American prison population has grown to over 2.3 million citizens incarcerated (“United States of Incarceration,” 2016) and there are more than 900,000 police officers in the nation (“Law Enforcement Facts,” n.d.). These over 3 million people use technology every day in either their work or incarcerated lives. As the effectiveness of the criminal justice system is being questioned, now is the time to perform an assessment of the technology used and make technological recommendations to lower crime, incarceration, and recidivism rates simultaneously. To obtain that technology assessment, a student research study was conducted and consisted of research and interviews …

The Impact Of Coaches' Character On Youth Basketball Players, Natasha Hill

Graduate Theses and Dissertations

If utilized effectively, recreation and sports can serve as major tools for developing youth, improving the educational environment, and increasing the number of productive adults that are healthier physically and mentally to positively impact society. Most research targeting recreation and sports developing youth has the perspective primarily of parents and youth. Evaluating the character strengths of coaches and youth athletes who actively participate in team basketball is vital.

An exploration of the value of basketball and character strengths of (n = 64) youth athletes, between the ages of 12 to 16 years, and the impact of their involvement with coaches …

Discussion Of The Potential Of Blockchain In Finance, Andrew Kincaid

Finance Undergraduate Honors Theses

This paper analyzes the current application of blockchain technology to demonstrate its disruptive potential has across different financial industries. This paper analyzes the potential difficulties that blockchain technology must face and overcome to realize this potential. Blockchain is currently in a stage in its development where there has not been enough research done to provide empirical answers to its benefits or added costs; however, there have been many early innovations that have helped propel blockchain forward. Blockchain in corporate finance is primarily used in corporate governance where blockchain has the ability to increase transparency and reduce possible corruption. Blockchain has …

How Gender Norms Impact Women's Access To Financial Inclusion, Caitlyn Goodman

Economics Undergraduate Honors Theses

The purpose of this paper is to determine if there is a relationship between gender norms and women's access to financial resources. Using data from the World Bank and the World Values Survey, I use a linear regression model to assess how attitudes toward education, jobs, and over-all equal rights impact women's account ownership.

Classifying Interdependencies In The Food And Agriculture Critical Infrastructure Sector, John Doerpinghaus

Graduate Theses and Dissertations

This work classifies examples of infrastructure interdependencies found in the food and agriculture critical infrastructure sector. Interdependencies are identified through an examination of rice and poultry agriculture throughout the state of Arkansas. The subtleties of interdependence examples in the food and agriculture sector are inadequately captured by the well-studied interdependence classification taxonomies. Through 39 interviews, we develop an understanding of the subtle temporal, geographic, and productivity scales of interdependence in over 100 examples and present five new, distinct classifications of interdependence: (1) dynamic physical, (2) dynamic geographic, (3) deadline, (4) delay, and (5) human, economic, and natural resource interdependencies. An …

Essays In Leveraged Capital Markets, Kenneth D. Ford

Graduate Theses and Dissertations

The debt capital markets for leveraged borrowers are ripe with information asymmetry, lender specialization, and borrower segmentation. In this dissertation, I explore how these factors manifest themselves and the economic consequences thereof. Essay 1 shows that adverse selection and moral hazard concerns are inherent in underwriting syndicates that differ in size and number of lead underwriters. Using a nested double selection probit model of syndicate choice, I examine the matching of issuers and underwriters and find that matches of issuer quality and underwriter reputation are positive assortative. Further, switching regressions show that yield spreads reflect uncertainty about the intrinsic values …

Predicting Changes In Earnings: A Walk Through A Random Forest, Joshua Hunt

Graduate Theses and Dissertations

This paper investigates whether the accuracy of models used in accounting research to predict categorical dependent variables (classification) can be improved by using a data analytics approach. This topic is important because accounting research makes extensive use of classification in many different research streams that are likely to benefit from improved accuracy. Specifically, this paper investigates whether the out-of-sample accuracy of models used to predict future changes in earnings can be improved by considering whether the assumptions of the models are likely to be violated and whether alternative techniques have strengths that are likely to make them a better choice …

One Year Later: An Analysis Of New Horizons, Lancaster Richmond

Finance Undergraduate Honors Theses

New Horizons is a poultry farm located right outside of Nampula, Mozambique. New Horizons growth has continued to flourish since their merge with Frango King. Recently, New Horizons gained a shareholder and created a new partnership with Philafrica Foods. With these new partnerships, New Horizons is committed to maintaining their continuous growth over the coming years by leading with the importance of remaining unified in their mission. The process of integrating perspectives, enhancing managerial oversight, transferring valuable skills, and sharing valuable capacities, as are vital to a merger’s success. This process broken down to the simplest level, involves communication, transparency, …

The Effect Of Tax System Characteristics On Cross-Border Mergers And Acquisitions, Jodi Michelle Henley

Graduate Theses and Dissertations

Although determinants of cross-border merger and acquisitions (M&As) have been given substantial attention in the literature, research examining the effect of tax system characteristics on cross-border M&As is more limited. Cross-border M&As have substantial tax implications for both the acquiring firm and the target firm. Because firms evaluate investments based on expected after-tax returns, I expect that managers consider potential tax savings or costs in making investment decisions across tax jurisdictions. In this study, I use hand-collected country-year-level tax system characteristics to examine tax determinants of the volume and direction of cross-border M&As. I find that tax system characteristics such …

Assessing The Impacts Of Crowdsourcing In Logistics And Supply Chain Operations, Ha Hai Ta

Graduate Theses and Dissertations

Crowdsourcing models, whereby firms start to delegate supply chain operations activities to a mass of actors in the marketplace, have grown drastically in recent years. 85% of the top global brands have reported to use crowdsourcing in the last ten year with top names such as Procter & Gamble, Unilever, and Nestle. These emergent business models, however, have remained unexplored in extant SCM literature. Drawing on various theoretical underpinnings, this dissertation aims to investigate and develop a holistic understanding of the importance and impacts of crowdsourcing in SCM from multiple perspectives. Three individual studies implementing a range of methodological approaches …

The Influence Of Nonpublic Audit Concentration On Public Client Audit Outcomes, Emily Hunt

Graduate Theses and Dissertations

Nonpublic clients make up a substantial portion of audit firm client portfolios and the demands they place on the audit firm differ from those of public clients. As such, I investigate the influence of nonpublic audit concentration (NPAC) on the quality, timeliness, and cost effectiveness of public client audits. I find that NPAC is unrelated to audit quality and negatively related to the likelihood of late filing financial statements and audit fees for public clients. My study contributes to audit literature that investigates the effect of audit firm portfolio characteristics on audit outcomes by 1) providing a new measure that …

Essays On Performance Implications Of Social Media For Established And Nascent Firms, Alireza Golmohammadi

Graduate Theses and Dissertations

The possibility of large-scale communication with stakeholders brought about by social media has made these new channels of communication an important arena for spending marketing budgets. Despite the increasing share of social media in firms’ marketing budget, there is significant heterogeneity in firms’ social media communication practices even within the same venue and among firms from the same industry. As such, there is need for more research on how firms can leverage social media to achieve better performance. In order to address this broad question, two essays have been designed and executed.

The first essay utilizes integrated marketing communication as …

Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden

Graduate Theses and Dissertations

Prior literature examines consequences (e.g., negative market reactions, higher subsequent audit fees, and debt covenant violations) audit clients face arising from missed regulatory due dates. These clients likely pressure the auditor to provide additional resources to perform the audit. This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor …

A Case Study: Inclusion Of Student-Athletes Who Identify As Sexual Minority At An Ncaa Division I Institution, Megan Turk

Graduate Theses and Dissertations

In comparison to heterosexual counterparts, sexual minority student-athletes are two times more likely to experience harassment, more negative climates, report feeling deliberately ignored or excluded from team actives and are subjected to orientation-based derogatory marks via electronic means (Rankin & Merson, 2012). This particular population is 2-3 times more likely to experience anxiety and depression, nearly 14% will attempt suicide or acts of self-harm, and are more likely to abuse drugs and alcohol (Cunningham, 2015). Non-inclusive climates negatively affect academic and athletic performance (Wolf-Wendel, Bajaj, & Spriggs, 2008; Turk, & Stokowski, 2016; Cunningham, 2015). The Athletic Equality Index (AEI) measures …

Agricultural Information Needs And Food Access In The Stann Creek District Of Belize, Sam Harris

Agricultural Education, Communications and Technology Undergraduate Honors Theses

The purpose of this study was to describe agricultural information sources available to farmers and to describe food access and availability for the people of Dangriga, Stann Creek, Belize. This study used descriptive survey research methods with convenience sampling of the general public (n=22) and of farmers (n = 38) in the summer of 2017. Farmers use a variety of agricultural information sources with the extension service cited most often, followed by friends and fellow farmers. Weather, lack of information, pests, and inadequate access to capital were of primary concern for farmers. Face to face meetings were …

Buy-And-Hold Versus Momentum Investment Strategies During Financial Crises, Howard Ly

Finance Undergraduate Honors Theses

In his article, “Where the Black Swans Hide & The 10 Best Days Myth,” Mebane Faber found that most of the best and worst trading days occur when the market is already declining. This phenomenon is due to increased volatility during bear markets, a result of investors’ emotions. Emotions, particularly fear and greed, lead to irrational trading behavior, resulting in rampant speculation or panic selling. Ideally, an investor would be in the market for the above-mentioned best days and be out of the market during the worst days. However, the difficulty in predicting these important dates have led some investors …

The Reality Of The Refugee Crisis In Italy: A Look Into The Lives Of Illegitimate Refugees And The Unofficial Organizations That Support Them, Cole Mcquirk

Marketing Undergraduate Honors Theses

The words written on the United States of America’s famous Statue of Liberty, written by poet Emma Lazarus over a century ago:

Give me your tired, your poor,

your huddled masses yearning to breathe free

The wretched refuse of your teeming shore. . . .

America and Europe alike have forgotten the sacred words that gave hope to so many 100 years ago. Many use phrases like “floods of people” or “swarms” to describe those who leave their countries for a life in the Western world. Which of the refugees welcomed into the most powerful country in the world were …

Minority Entrepreneurship: How Access To Capital And Strategic Decisions Affect Success, Thea Winston

Accounting Undergraduate Honors Theses

Many researchers have discovered that entrepreneurship is a source of financial freedom that if done successfully will ensure wealth for generations. With that idea in mind, minorities have seized that opportunity in record numbers with hopes that they will become prosperous. However, in addition to the increased success rate of minority-owned businesses, there is a rise in the failure rate of minority-owned businesses specifically in the African-American community. In this thesis, we will conduct a case study of three entrepreneurs at different stages that supports the theory that access to capital and strategic decisions affect the success of minority entrepreneurs. …

Shop, Compra, 购买: Targeting The Multicultural Consumer, Evelyn Ballesteros

Marketing Undergraduate Honors Theses

Multicultural is defined as relating to or representing several different cultures. In marketing, it is the representation of several cultures in marketing strategies. According to the “The Roadmap to the New America”, the multicultural millennial makes up over 40% of the millennial population. Multicultural consumers hold a $3 trillion buying power. Once brands understand these consumers, they become lifelong consumers. Those brands that fail to understand this consumer risk losing a lifelong consumer. Multicultural consumers are shaping the American culture, taste, and style holding influence over the marketplace. Understanding and creating tactful approaches to reach this market has …

Nonprofit Marketing Strategy, Marisa Lizana

Marketing Undergraduate Honors Theses

Abstract

This paper explores the new and vague idea of nonprofit marketing. From studies comparing traditional marketing to nonprofit marketing and surveys analyzing the current status of organizations’ marketing plans, we see the gray area that is nonprofit marketing and the lack of research to enlighten us what a successful marketing strategy looks like. Then, I talk about my first-hand experiences working for a nonprofit, what I learned, and what questions and ideas I have regarding the future of nonprofit marketing strategy.

Enhancing Quality Of Life Through Foreign Direct Investment In Northern Mozambique, Sarah-Beth Delay

Agricultural Economics and Agribusiness Undergraduate Honors Theses

Foreign Direct Investment (FDI) has the potential to increase economic activity and improve GDP growth in low-income countries, but can hinder economic development (quality of life improvements) if not sustainable and holistic in manner. Africa serves as a host to many cases of FDI focused on economic growth, but not necessarily improving the quality of life for its citizens. FDI has spread throughout the African continent, where many countries are well endowed with natural resources, like minerals and coal. These economies have experienced rapid GDP growth with few benefits reaching citizens of the host country. Mozambique is a low-income country …