Business Commons^™

Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas

Electronic Theses and Dissertations

Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations.

The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their …

Merging Cultures: Organizational Behavior, Leadership, And Differentiation In A Health System Merger, Colin G. Chesley

Electronic Theses and Dissertations

Health system mergers and acquisitions (M&As) have increased exponentially in recent years as a result of the Affordable Care Act (Brown, Werling, Walker, Burgdorfer & Shields, 2012). M&As are consummated as a way to control for interdependencies within the market, control costs and leverage debt, and negotiate better rates among health insurers (Bolman & Deal, 2013; Cooper & Finkelstein, 2010; Mirc, 2013). Regardless of the impetus for a merger, the largest predictor of the success or failure of a M&A lies within the organizational culture (Brown, et al., 2012; Cooper & Finkelstein, 2010; Kastor, 2010; Ovseiko, Melham, Fowler & Buchan, …

Portfolio Insurance Using Leveraged Etfs, Jeffrey George

Undergraduate Honors Theses

This study examines the use of leveraged exchange traded funds (LETFs) within a portfolio insurance framework to reduce exposure to downside risk. Investors have learned the importance of mitigating this risk having experienced two “once in a century” events in the last 20 years with the tech crash in the early 2000s and the financial crisis in 2008. Current portfolio insurance strategies are either option based (Leland & Rubinstein, 1976) or constant proportional portfolio insurance (CPPI), (Black & Jones, 1987). The cost of option based strategies can be quite high while a CPPI strategy requires constant rebalancing.

This study combines …

College Level Mentoring For Underrepresented Populations: Enhancing The Transition Into The Corporate World, Titilayo O. Abiwon

Undergraduate Honors Theses

This research paper examines existing mentoring services at a regional southeastern university with major emphasis on mentoring services mainly available to underrepresented populations at the institution. The investigation aims to define the importance of and the need for such programs and the impact the absence of said programs might have on the university population with emphasis on the underrepresented. For the purpose of this research, mentoring is considered in terms of employment preparation and transition into the corporate world. Mentoring services awareness and employment preparedness from the student perspectives are surveyed.

How Healthcare Accounting Adapts To Lean Practices, Caitlin R. Duke

Undergraduate Honors Theses

Healthcare has recently begun a push towards more lean practices and management. Healthcare accounting, in an effort to reflect business practices, must change to accurately reflect reality. This research seeks to explore how healthcare providers improve their accounting systems to keep up with an ever-changing lean environment. By examining both healthcare and accounting literature, this comprehensive literature review seeks to answer the question, “How does healthcare accounting adapt to lean philosophies?”.

Examining Snapchat: Narcissistic Tendencies Of Core Users, Austin Philpott, Susan Waters

Undergraduate Honors Theses

This study aims to establish current levels of narcissistic tendencies among the major Snapchat demographic, 18 to 34-year-olds in the United States. Like the Raskin and Terry 40-item Narcissistic Personality Inventory, commonly referred to as NPI-40, the present survey utilized a smaller variant with 16 items, known as NPI-16, for participants. This study may provide indications for further research and advertising techniques using social media, specifically Snapchat.

A Theoretical Application Of Metaphor Research To The Film Industry, Michael J. Stanton

Undergraduate Honors Theses

This paper explores the value of using metaphor based marketing research methods (most notably Zaltman Metaphor Elicitation Technique) in the development and green-lighting processes of filmmaking. A review of literature reveals that even large blockbuster films lack any marketing research employed in the developmental stage. Audiences are extremely difficult to analyze when considering something as abstract and subjective as what makes a “good” film. Metaphor based marketing research methods (e.g. ZMET) offer a solution by examining the minds of consumers through language markers called metaphors. Using a metaphor based marketing technique early in a film’s development process may help to …