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Articles 1201 - 1230 of 1947

Full-Text Articles in Business

Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht Oct 2013

Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht

Journal of Undergraduate Research

Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they key to the group’s success is attracting high-quality and easily-searched comments. To deal with the challenges of information usefulness and relevance, groups have adopted rating systems and search engines, respectively. I hope to determine whether or not rating systems really do lead to high-quality information.


Resolving The Service Recovery Paradox, Ryan Jeffrey Walker, Dr. Kristie Seawright Oct 2013

Resolving The Service Recovery Paradox, Ryan Jeffrey Walker, Dr. Kristie Seawright

Journal of Undergraduate Research

Unlike manufacturing, zero defects are impossible to achieve in service management due to varying expectations of interpersonal communication and/or customer contact. Recognizing that service failures will occur, effective service managers design recovery elements into their service delivery system. Service recovery is the set of activities designed to recover customer loyalty after they have suffered a service failure.


Regional Industry Strategic Study: Residential Masonry In Northeastern Ohio, Robert James Squire, Dr. Nile W. Hatch Oct 2013

Regional Industry Strategic Study: Residential Masonry In Northeastern Ohio, Robert James Squire, Dr. Nile W. Hatch

Journal of Undergraduate Research

Strategic analysis is a useful tool in determining the economic prospects of an industry. Strategy can be particularly useful in understanding the dynamics of changing industries. Struggling industries should benefit from an understanding of their strategic environment. The residential masonry industry in Northeastern Ohio is an environment experiencing drastic changes. Like most building industries new materials have become popular alternatives. The traditional decorative brick and masonry foundation have remained relatively popular in this area unlike many other regions. Ohio is a unique market because it has experienced these changes much later than most other areas.


Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht Oct 2013

Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht

Journal of Undergraduate Research

Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they key to the group’s success is attracting high-quality and easily-searched comments. To deal with the challenges of information usefulness and relevance, groups have adopted rating systems and search engines, respectively. I hope to determine whether or not rating systems really do lead to high-quality information.


Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt Oct 2013

Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt

Journal of Undergraduate Research

Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. While third-party providers claim to offer comparable or superior services to those of in-house IAFs (for example see Moss Adams 2005), the Institute of Internal Auditors (IIA) maintains that an IAF “housed internally within the organization (IIA 1998)” is the ideal structure for internal auditors.


Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen Oct 2013

Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen

Journal of Undergraduate Research

On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected that companies had the ability to manipulate their reported earnings numbers by inflating their sales figures. This new regulation is a direct signal that the SEC felt companies were too liberal in their policies for recording revenues since the purpose of SAB 101 is to provide clear instructions and restrictions on when …


Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt Oct 2013

Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt

Journal of Undergraduate Research

Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. While third-party providers claim to offer comparable or superior services to those of in-house IAFs (for example see Moss Adams 2005), the Institute of Internal Auditors (IIA) maintains that an IAF “housed internally within the organization (IIA 1998)” is the ideal structure for internal auditors.


The Sarbanes-Oxley Act Of 2002: Impact On Auditor Switching And Quality Of Audit Effort, Shannon Detling, Dr. F. Greg Burton Oct 2013

The Sarbanes-Oxley Act Of 2002: Impact On Auditor Switching And Quality Of Audit Effort, Shannon Detling, Dr. F. Greg Burton

Journal of Undergraduate Research

In the early 21st century, public confidence in corporate America faltered considerably following the demise of Enron, Inc., Arthur Andersen, LLP and other businesses. The United States government responded to the outbreak of corporate scandals with several legislative actions. The main thrust of legislative effort was the creation of the Sarbanes-Oxley Act of 2002 (SOX).


Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen Oct 2013

Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen

Journal of Undergraduate Research

On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected that companies had the ability to manipulate their reported earnings numbers by inflating their sales figures. This new regulation is a direct signal that the SEC felt companies were too liberal in their policies for recording revenues since the purpose of SAB 101 is to provide clear instructions and restrictions on when …


Service Recovery Expectations In Unstable Economies, Charlotte L. Hoopes, Dr. Kristie Seawright Sep 2013

Service Recovery Expectations In Unstable Economies, Charlotte L. Hoopes, Dr. Kristie Seawright

Journal of Undergraduate Research

Despite the efforts and precautions a company may take to avoid errors or breakdowns during service delivery, failures are, at one time or another, bound to occur. Still, as unavoidable as service failures appear, organizations cannot afford to ignore the significant costs that result from customer defection and negative word of mouth.


How The Global Leadership Manager Program At Brigham Young University Effects The English Skill Of Hyundai Executives, Michelle (Kyoung) Huo, C. Brooklyn Derr Sep 2013

How The Global Leadership Manager Program At Brigham Young University Effects The English Skill Of Hyundai Executives, Michelle (Kyoung) Huo, C. Brooklyn Derr

Journal of Undergraduate Research

Global Leadership Manager Program (GLMP) is a twelve-week program at Brigham Young University (BYU) for the general managers of Hyundai Corporation, one of the largest company groups in South Korea, to experience a semi-MBA course. The program, otherwise known as the Hyundai Heavy Industries program, is held twice a year with twenty to thirty Hyundai executives from South Korea for 10 years. The group is divided into two based on English language proficiency. The courses are taught in English by faculty from BYU’s Marriott School of Management and guest presenters regarding Business/Communication English and Business Management Theory and Practice.


Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice Sep 2013

Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice

Journal of Undergraduate Research

In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …


Entrepreneurship In The Informal Economy: A Case Study In Vietnam, Quan Mai, Dr. Kristie Seawright Sep 2013

Entrepreneurship In The Informal Economy: A Case Study In Vietnam, Quan Mai, Dr. Kristie Seawright

Journal of Undergraduate Research

In the global economy, there are dynamic forces that frame the business environment. In both developed and developing countries, one of these forces is the growing number of entrepreneurs whose internal motivation drives them to seek for new opportunities to overcome their current economic situations. While entrepreneurs in the formal economy often have support from government stability, financial institutions and special interest groups, entrepreneurs in the informal economy often experience difficulty in initiating their ventures. However, there are a growing number of successful entrepreneurs in the informal economy. What matters more is the fact that those successful entrepreneurs have been …


How Background And Text Colors Affect Consumers Perceptions Of Trust In An Ecommerce Environment, Greg Moody, Dr. Paul Benjamin Lowry Sep 2013

How Background And Text Colors Affect Consumers Perceptions Of Trust In An Ecommerce Environment, Greg Moody, Dr. Paul Benjamin Lowry

Journal of Undergraduate Research

As e-business grows, it becomes imperative that businesses create usable, aesthetically pleasing websites to increase user satisfaction and transactions. Several disciplines have researched the effects of color on people, but only limited research has examined the effects of color use in websites. This paper provides direction for researchers and practitioners in designing websites that correctly implement color. First, we review color research from the disciplines of physiology, psychology, marketing, and sociology. Next, we discuss some of the current practitioner guidelines for website color use and then integrate existing theoretical color research into a theoretical model for use in guiding future …


Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice Sep 2013

Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice

Journal of Undergraduate Research

In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …


The Effect Of Color Contrast On Consumer Trust In An E-Commerce Setting, Taylor Wells, Dr. Paul Benjamin Lowry Sep 2013

The Effect Of Color Contrast On Consumer Trust In An E-Commerce Setting, Taylor Wells, Dr. Paul Benjamin Lowry

Journal of Undergraduate Research

As e-business is becoming an increasingly important part of the world economy, businesses are looking for methods and strategies to increase visitation to their websites and more importantly positively affect purchase intentions. One strategy for increasing purchase intention that has been found effective is to increase consumer trust with websites; websites that generate higher levels of consumer trust tend to have higher hit rates and purchase. Although trust is a complex and multidimensional construct, one study has suggested that color can have an effect on trust with websites (Kim & Moon, 1998). To further understand this phenomenon, the relationship between …


Exploring The Tools Of Wilderness Therapy, Bridger Jensen, Dr. Keith Barney Sep 2013

Exploring The Tools Of Wilderness Therapy, Bridger Jensen, Dr. Keith Barney

Journal of Undergraduate Research

Studies indicate that wilderness therapy programs have remarkable success in promoting positive behavioral changes, particularly among adolescent populations. Such positive change can be found through measuring family relations, drugs and alcohol abuse, success in school work, and social/emotional behavior. After conducting an extensive literature review on wilderness therapy, it was not possible to identify what aspects of wilderness therapy are the most therapeutic and make these programs successful. The purpose of this study is to identify these elements and compile them into a solidified definition of wilderness therapy.


No Condom, No Sex: Why Thailand’S 100% Condom Campaign Has Been An Unparalleled Success, Chase Mcmillan, Dr. Kerry Patterson Sep 2013

No Condom, No Sex: Why Thailand’S 100% Condom Campaign Has Been An Unparalleled Success, Chase Mcmillan, Dr. Kerry Patterson

Journal of Undergraduate Research

Thailand was the first country in Asia to publicly admit a serious HIV/AIDS problem. Within this acceptance came the commitment to curb the outbreak. The first cases of HIV/AIDS in Thailand were recorded in 1984, but by the late 1980’s, HIV/AIDS spread across the country like a wildfire, noticeably among certain “sentinel” groups, such as sex workers. Between 1989 and 1990, the percentage of infected sex workers tripled from 3.1 percent to 9.3 percent; a year later it had reached 15 percent. To end the spreading of infection, the Thai government realized they must begin with the commercial sex industry.


Developing Relational Trust In Advanced Supplier Relationships, Kelvin Junhan Goh, Dr. Nile W. Hatch Sep 2013

Developing Relational Trust In Advanced Supplier Relationships, Kelvin Junhan Goh, Dr. Nile W. Hatch

Journal of Undergraduate Research

The business world which we live in today is constantly pursuing new avenues of growth. Corporations try to gain a competitive edge or advantage over other industrial rivals, with cost-cutting a huge emphasis in the recent years. Although the idea might go against the grain, there is a place in today’s business arena for trust between buyers and suppliers. Scholars have discussed and written about this form of trust, which is meant to replace contracts and other forms of transactional agreements. Journal articles have been written on advanced supplier relationships that are built solely on trust, but none of them …


The Differences In Skills Between Entrepreneurs And Managers Within A Latter-Day Saint Community, Gianna Rosenbaum Ericksen Sep 2013

The Differences In Skills Between Entrepreneurs And Managers Within A Latter-Day Saint Community, Gianna Rosenbaum Ericksen

Journal of Undergraduate Research

Many believe that entrepreneurs are born and not taught. There is speculation that success is personality-based rather than skill-based. The stream of research in this area, though, has indicated that skill plays a crucial role in the success of entrepreneurs. Successful ventures also depend on the right combination of entrepreneurial skill and a favorable environment.


An Exploratory Study Of Entrepreneurship Mentoring In South America, W. Devin Wagstaff, Dr. Kristie Seawright Sep 2013

An Exploratory Study Of Entrepreneurship Mentoring In South America, W. Devin Wagstaff, Dr. Kristie Seawright

Journal of Undergraduate Research

In an effort to overcome the challenges that many entrepreneurs face in bridging the chasm between theory and reality, Don Clarke has piloted an entrepreneurship mentoring program that seeks to help business owners apply the interventions discussed in the classroom to their individual businesses. In 2004, Clarke pioneered his entrepreneurship mentoring program, which combines traditional classroom instruction taught by student interns with a unique mentoring program that helps businesses apply the principles discussed in the class.


Pro Forma Earnings: Distinguishing The Good From The Bad, Samuel Mautz, Dr. Ted Christensen Sep 2013

Pro Forma Earnings: Distinguishing The Good From The Bad, Samuel Mautz, Dr. Ted Christensen

Journal of Undergraduate Research

The financial press has reported considerable disagreement during the past several years about the proliferation of non-standard profitability measures, generally known as ‘pro forma’ earnings. Pro forma earnings are normally defined as standard earnings adjusted for items that managers deem to be ‘one-time’ in nature or non-representative of future earnings (Weil, 2001) and are reported in the same earnings press release with the audited income number calculated according to generally accepted accounting principles (GAAP).


Comparison Of Earnings Adjustments Made By Management And Financial Analysts, Dirk Black, Dr. Ted Christensen Sep 2013

Comparison Of Earnings Adjustments Made By Management And Financial Analysts, Dirk Black, Dr. Ted Christensen

Journal of Undergraduate Research

Pro forma reporting has received significant attention from managers, regulators, and researchers in recent years. Pro forma reporting occurs when managers adjust earnings for certain “one-time” items allegedly to present earnings that are more representative of the “core” operations of their firms. In addition, analysts make adjustments to reported earnings to arrive at earnings per share estimates. Prior research has examined various aspects of pro forma reporting. Bhattacharya, et al., 2006 and Frederickson and Miller, 2004 find that investment decisions of ordinary, retail investors are affected by pro forma earnings while those of professional investors are not. Different proxies exist …


Impact Of Corruption In A Developing Economy The Example Of Armenia, Sevak Tsaturyan, Dr. Phillip Bryson Sep 2013

Impact Of Corruption In A Developing Economy The Example Of Armenia, Sevak Tsaturyan, Dr. Phillip Bryson

Journal of Undergraduate Research

In our research we have attempted to address the negative impacts of corruption on economic development, trade and foreign direct investment in developing economies. Historically, it has been argued that political corruption is a very significant hindrance of economic development, especially in transitional economies. Economists from major organizations and institutions have performed numerous empirical analyses finding the negative correlation between corruption and economic performance measured in GDP. They have found this correlation to be especially significant when foreign direct investment is a factor of development. Assumptions have been formed that investors avoid corrupt economies due to business insecurities and the …


Expected Market Returns And Political Factors Using Gmm, Ian J. Wright, Dr. Keith Vorkink Sep 2013

Expected Market Returns And Political Factors Using Gmm, Ian J. Wright, Dr. Keith Vorkink

Journal of Undergraduate Research

Investors, economists and financial analysts are constantly seeking to develop models that may help them anticipate what the stock market will do and how it functions. They do this so that they may take advantage of any market anomalies as soon as they appear and try to make “easy money.” Various pricing models (see Sharpe (1964), Litner (1965) and Fama and French (1993) for example1) have been and continue to be constructed that try to predict returns, and variables suspected to be correlated with returns have been included in these models in an attempt to determine specific predictors of returns.


The Corporate Role In Economic Development, Ben Lewis, Dr. Paul Godfrey Sep 2013

The Corporate Role In Economic Development, Ben Lewis, Dr. Paul Godfrey

Journal of Undergraduate Research

According to the World Bank, approximately 3 billion people, almost half of the earth’s inhabitants live in poverty (World Bank, 2008). Although substantial progress in the war against poverty has been made, the need for economic development is pressing and real. Over the past year, my mentor and I have sought to identify the role that corporations play in creating meaningful and sustainable economic around the world. In particular, we examine and define the ways that these multi-national companies can increase the level of institutional capital in their areas of operation.


Establishing Successful Microfranchises, Klarissa Jackson, Dr. Kristie Seawright Sep 2013

Establishing Successful Microfranchises, Klarissa Jackson, Dr. Kristie Seawright

Journal of Undergraduate Research

By merging business sense with their desire to end poverty, social entrepreneurs are ultimately changing destined cycles of poverty. Although the concept of social change is not new, the application of business principles to social causes is revolutionary. Microfranchising, a form of social entrepreneurship, offers proven business ideas and established organizational frameworks that enable microfranchisees to launch and operate successful businesses to alleviate poverty in developing countries. Experts can standardize a successful business model and provide this prepackaged business to a microentrepreneur who lacks the skill to build a business model of his or her own. Microfranchising has potential to …


Innovation: Defining, Identifying, And Leveraging Sources Of Advantageous Innovation, Nathan Lord, Dr. Jeff Dyer Sep 2013

Innovation: Defining, Identifying, And Leveraging Sources Of Advantageous Innovation, Nathan Lord, Dr. Jeff Dyer

Journal of Undergraduate Research

Innovation is a topic that keeps business leaders up at night. The current competitive landscape of corporate America has become a place in which companies must constantly renew their products, services, and identities. According to a survey by the Boston Consulting Group, an overwhelming majority of business leaders set innovation as a top priority. This same majority also admits its dissatisfaction with its innovation efforts thus far. Clearly these leaders are in need of better tools to identify and leverage sources of innovation both within and without their firms.


Transcending Cultural Barriers In Order To Improve Trust In Agribusiness, Todd Plocher, Dr. Mark Hansen Sep 2013

Transcending Cultural Barriers In Order To Improve Trust In Agribusiness, Todd Plocher, Dr. Mark Hansen

Journal of Undergraduate Research

Recognized cultural differences between nations influence the level of trust that one nation has for another. Trust has long been recognized as an important element in trading relationships between nations, businesses, and individuals. Trust is especially important in trading relationships involving food for reasons such as health concerns, regional and/or national taste issues, national security, and infrastructure differences. This study draws on the differences in Hofstede’s (2001) cultural dimensions between Austria and the Ukraine in order to develop hypotheses with respect to the amount of trust that Austrians have toward Ukrainian food imports. Primary survey data was gathered in Austria …


Predicting Managers’ Propensity To Issue Earnings Forecasts, Bryan Garden, Dr. Ted Christensen Sep 2013

Predicting Managers’ Propensity To Issue Earnings Forecasts, Bryan Garden, Dr. Ted Christensen

Journal of Undergraduate Research

In addition to mandatory disclosures such as SEC filings, managers have the option of disclosing information voluntarily to the public. Press releases and conference calls are two ways managers often reveal information to the market, and one of the most important disclosures made through these venues is the forecast of future earnings. Prior research has found that investors rely on information received from management earnings forecasts (MEFs). Since managers are involved in the day-to-day activities of their companies, they have access to important “insider information.” As a result, investors rely heavily on this information in forming expectations about the company. …