Business Commons^™

Pubhub: A Mobile Application Business Plan, Zachary T. Washam

Finance Undergraduate Honors Theses

PubHub is a mobile application designed to address point-of-sale inefficiencies at bars. This business plan details our strategy for product design, marketing, financing, and eventual acquisition. We address key legal and competitive risks and project five years of pro-forma financial statements based on comparable firms.

Evaluating The Impacts Of Respondent Errors In Arms: A Case Of Farm Service Agency Loans, Louise Nicole Mcminn

Graduate Theses and Dissertations

Many studies have used the U.S. Department of Agriculture’s (USDA) Agricultural Resource Management Survey (ARMS) to research various aspects involving the agricultural sector in the United States. Since nonresponse and inaccurate reporting may cause significant bias in statistical analysis, research was conducted to determine the magnitude of response error on the farm debt section of the ARMS Phase III. A multinomial logit model identified demographic, structural, and financial characteristics of FSA Farm Loan Program (FLP) borrowers who refused to indicate if they had end of year farm debt, or who accurately or inaccurately classified their farm operations as having end …

A Comparison Of Athletic Identity And Career Maturity Of Female Student-Athletes At Different Levels Of Competition, Simeon Hinsey

Graduate Theses and Dissertations

This study explored the relationship between the athletic identity and career maturity of women’s basketball student-athletes. Differences in athletic identity and career maturity were also investigated based on a women’s basketball student-athlete’s level of competition, race, year in school, socioeconomic status, and professional athletic career aspirations. In order to examine the relationship between these variables, a convenience sample of 209 women’s basketball student-athletes from NCAA Division I (n = 62), NCAA Division II (n = 40), NCAA Division III (n = 50), and NAIA (n = 57) institutions located in the southeastern region of the United States participated in the …

Essays On Technology-Mediated Training: Implications For Design And Evaluation, Vishal Satyapal Shah

Graduate Theses and Dissertations

Information technology (IT) is increasingly used to impart a variety training skills, and these skills may range from specific software application operations and computer programming to learning about generic business processes. Using IT to assist training is broadly termed “Technology-Mediated Learning” (TML). Following the three essay model, this dissertation examines training interventions in the context of TML. In Essay 1, a thorough literature survey of technology training in Information Systems (IS) was conducted, resulting in clarification of the nomenclature used in TML. Essay 1 also identified of two leading theories used in TML research: (a) Social cognitive theory (SCT) (b) …

How Relevant Is The Disclosure Of A Ceo Pay Ratio?, Addison Stanfill

Accounting Undergraduate Honors Theses

An aftershock of the so called “Great Recession” in 2008, the Dodd-Frank Wall Street Reform and Consumer Protection Act effective July 21, 2010 aimed to increase the transparency of public companies. Section 953(b) of this act is targeting the transparency of executive and employee compensation by requiring the disclosure of a CEO to median employee pay ratio. This disclosure requirement, set to affect all filings with a fiscal year beginning after January 1, 2017, was a response to the public outcry against excessive CEO compensation. Although it does promote the transparency initiative of the Dodd-Frank Act, this disclosure may be …

The Effects Of Gender Differences In Networking On Pay Equity And Leadership Opportunities, Mackenzie L. Kiser

Finance Undergraduate Honors Theses

This report was undertaken in an effort to establish the causes of gender differences in pay and leadership achievement in the United States. The report attempted to add a fresh perspective to the issues of the Wage Gap and Glass Ceiling by analyzing differences between the networking habits of male and female professionals and whether they are responsible for gender inequalities. Through an online survey of 55 professionals, it was established that high income individuals were invited to more organized networking opportunities than low income individuals (p=0.103) and attended significantly more organized networking events than low income individuals(p=0.094) and men …

Determinants Of Hedge Fund Performance, Jun Duanmu

Graduate Theses and Dissertations

This dissertation consists of three essays which focus on the determinants of hedge fund performance. The first essay defines two distinct styles of active portfolio management: alpha active and beta active. I develop measures of beta activity and find ample evidence that top beta active managers deliver superior out-of-sample performance. In addition, I find that beta activity measure successfully captures the time varying nature of beta exposures that can be interpreted as the common factor driving the long term out-of-sample predictive power of both Systematic Risk and R2.

The second essay attempt to span the space of potential risk factors …

Intangible Benefits Of Team Identification, And The Factors Which Generate It, Toward Intercollegiate Athletic Programs In Students' College Adjustment, Junmo Sung

Graduate Theses and Dissertations

Intercollegiate athletic programs have been used to facilitate Social interactions between students within the complex nature of the college environment. In particular, many researchers have discussed the benefits of intercollegiate athletic programs in higher education, examining positive aspects of team identification such as the enhancing sense of belonging, personal self- esteem, happiness, and decreasing stress, anxiety, depression, and loneliness in Social life. With the benefits of the program, it is important to scrutinize the benefits of intercollegiate athletic programs in students’ college adjustment in higher education. Therefore, the goal of this dissertation was to provide better understanding of the intercollegiate …

Food Waste At Retail, Erin G. Killeen Davis

Graduate Theses and Dissertations

Food waste at retail represents forgone sales and embodies store management and disposal costs. Fresh produce is the largest contributing sector to food waste at retail and bulky, seasonal products are an added challenge when stores experience a high waste event. In order to improve, retailers need to better understand the costs of food waste, as well as how management strategies can impact these costs.

Using pumpkins as an example of bulky, seasonal products, a twofold research project was conducted to better understand contributors to, and costs of food waste at the retail level. In part one, using data from …

Do Analysts Understand Momentum? Evidence From Target Prices, Benjamin Carl Anderson

Graduate Theses and Dissertations

Target prices are analysts’ forecasts of a firm’s stock price. Although target prices can be used to help market participants make investment decisions, much is still unknown about how analysts make these forecasts. Because prior literature documents momentum in stock returns, in this paper, I examine whether target prices reflect the information in returns over the six months prior to the target price announcement date. I find that target prices systematically underestimate the persistence of these six month returns. I further find that the forecasted return in target price revisions is more pessimistic following periods of very good stock performance …

The Determinants And Consequences Of Disclosure Committee Adoption, Lyle Roy Schmardebeck

Graduate Theses and Dissertations

After the passage of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission recommended that companies voluntarily adopt disclosure committees to aid in preparing company disclosures. In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees. In consequences analyses, using a propensity score matched control sample and a difference-in-differences research design, I find that 10-K filings are longer and less readable after disclosure committee adoption. However, consistent with institutional theory, I …

A Social Marketing Plan For The Arkansas Miracle League, Abby Stuart

Graduate Theses and Dissertations

Miracle League is a baseball league specially designed to allow disabled children, teens, and adults have the same opportunity to play baseball as able-bodied individuals on a field specifically designed to accommodate all disabilities. This thesis offers the Miracle League of Arkansas a specified Social marketing plan. In order to assist Miracle League in the acquisition of new players, volunteers, and donors, research was compiled and conducted to implement a successful Social marketing plan for the spring 2016 Miracle League season. This Social marketing plan gives Miracle League recommendations on how to appeal to parents of potential Miracle League players, …

Community Development In Mozambique: Evaluating Impact Assessment Methodologies, Carol Ann Farmer

Economics Undergraduate Honors Theses

This paper is an analysis of an impact assessment conducted by University of Arkansas students and finalized by Abby Davidson during the 2014 Community Development in Mozambique study abroad program. The assessment was based on a developmental poultry organization in the Nampula region. In order to evaluation the assessment several theories of impact assessment were utilized. Construction of a proper counterfactual, the mitigation of selection bias, appropriateness of impact indicators, and validity were all used to consider the methodologies employed in the aforementioned assessment. Based on these criteria it was found that The Impact of poultry in Northern Mozambique failed …

Kinder Morgan’S Master Limited Partnership Reorganization, Brett Doyel

Finance Undergraduate Honors Theses

The main objective of this paper is to investigate the reorganization of Kinder Morgan’s (KMI) master limited partnership (MLP) structure. In October 2014, four publicly traded companies – Kinder Morgan, Inc. (NYSE: KMI), Kinder Morgan Energy Partners, L.P. (NYSE: KMP), Kinder Morgan Management, LLC (NYSE: KMR), and El Paso Pipeline Partners, L.P. (NYSE: EPB) – were merged under the Kinder Morgan, Inc. name. This study analyzes the consolidation of KMI through the use of qualitative and quantitative research. The qualitative research involves the study of the company’s 10-K reports, earnings call transcripts, and energy sector reports. The quantitative research includes …

Labor Force Commute Mode Preferences And The Natural Environment, Brandon Killen

Accounting Undergraduate Honors Theses

In commuting to work, commuters select from a limited variety of transportation modes, including alternative modes like cycling and walking, based on needs and preferences. Understanding these needs and preferences, and how the conditions of the immediate environment can influence them can benefit both businesses and local governments in their efforts to accommodate the commute needs of their workers and better serve their communities. Though the body of commute preference research has grown significantly over recent decades, the study of the effects of the natural environment has remained mostly overlooked. In my research, I examined the relationships between selected weather …

Using The Triple Bottom Line To Select Sustainable Suppliers For A Major Oil And Gas Company, Pandarinath Adarsh Sunkari

Graduate Theses and Dissertations

Companies have primarily been focusing on the financial bottom line i.e., on increasing profits by increasing revenues and reducing costs. With high energy usage and environmental change posing threats to the environment and business operations, companies are now considering sustainability. Since some global suppliers have low cost labor, Social well-being and human development has also emerged as major goals of a company performing global operations. Focusing on these three goals is termed the "Triple Bottom Line" (TBL). We study and explore the TBL benefits that could be realized by an oil and gas company by focusing on sustainable suppliers. A …

Inventory Management And Control "For A Cause", John Michael Miller

Graduate Theses and Dissertations

Companies today are changing the culture of business and beginning to involve more than just labor and money in overall decisions. Just as sustainability issues and humanitarian logistics are gaining popularity, so is the idea of using business to make a difference on society in addition to making a profit. As companies position themselves across the globe to make an impact, they employ people in third-world environments that create uncertainties on both the supply and demand sides. Also, the idea of strategically planning work with the goal of minimizing costs has been replaced by companies wanting to give more work …

Mlb Franchises & Predictors Of Valuation, Danielle Marie Willett

Graduate Theses and Dissertations

There have been many studies done, for MLB, regarding multiple economic factors, yet there is previous research done to investigate the predictors a team's valuation. This study aims to investigate what, if any, of certain predictor variables effect the valuation of an MLB franchise over a five year span, beginning in 2008. The study includes 29 MLB franchises and looks at secondary fiscal and performance data throughout the five year span. The results of a regression analysis concluded that three predictor variables, market size, average ticket price, and salary expense, were significant indicators of valuation while the remainder of the …

An Examination Of Perceived Stress And Coping Strategies Among Research University Chief Financial Officers, Patrick Michael Gallagher

Graduate Theses and Dissertations

The purpose of this study was to measure and report the perceived stress among research postsecondary institution chief financial officers. A non-experimental descriptive approach was used in this investigation. Research questions were developed to describe and seek any differences in stress among the respondents. The population for this study was chief financial officers in research institutions based on the Carnegie Foundation for the Advancement of Teaching but excluded CFOs that had responsibility over multiple campuses, medical or professional schools and any vacant positions. The sample consisted of 90 respondents from public and private institutions. Data was collected by a self-reported …

A Study On The Performance Of The Luxury Industry During The Financial Crisis, Robert Anderson Conroy

Economics Undergraduate Honors Theses

This thesis explores the financial performance of firms engaged in the production of luxury goods and services, as measured over a recessionary period. Specifically, it relates firms’ performance to the performance of the United States economy at large, as well as a control firm operating in a different market segment. This analysis revealed the comparatively poor performance of the luxury industry throughout the most recent recession. As economic conditions weakened firms within the luxury industry faced below-average earnings and profits.

Inflation Targeting And Dollarization In Bolivia, Hugo Vaca Pereira Rocha

Economics Undergraduate Honors Theses

This thesis attempts to test the effectiveness of the IT regime as a nominal anchor (reference for monetary policy) to the Bolivian Central Bank through the use of the Taylor rule. In order to use the Taylor Rule, it will be necessary to collect data from the monetary aggregates, interest rates (preferably US interest rates since the boliviano is pegged to the US dollar), and Bolivian Central Bank international reserves. Depending upon the results of the coefficients found it would be possible to make some initial conclusions. The reason why this amount of data will be required is that this …

Social Good And The Competitive Advantage Of Doing It Well, Morris Shawn

Finance Undergraduate Honors Theses

The purpose of this study then is to show that though social good has become largely common in Corporate America, very few businesses are doing social good well. This creates an opportunity for competitive advantage and for a few businesses to capitalize on it.

The Status Of Small Group Training As Perceived By Program Administrators, Jade Alexis Dworkin

Graduate Theses and Dissertations

This descriptive study was obtain program components and administrative perceptions of collegiate recreation small group training programs. Through an extensive review of literature and valued input from key campus recreation professionals, a preliminary survey with 30 items was created. The preliminary survey, Administrative Effectiveness of Small Group Training Programs Survey (AESGTPS), was administered electronically to collegiate recreation small group training program directors. Research questions investigated were identifying ways in which various program components may vary from institution to institution, identifying program components that were perceived to be contributing to perceived program effectiveness, and defining ways in which program administrators perceived …

Fast Food Industry Ethics: Can Employee's Ethical Awareness Be Improved?, Joanna L. Moore

Accounting Undergraduate Honors Theses

There has been recent evidence that the fast food industry is unethical. Training helps employees learn what they are responsible for doing. Can training on ethics increase ethical awareness? To determine if this can happen, a study was done with the local Taco Bueno employees. The workers were given a pre-training survey, then participated in a case study training session, and finally took a post-training survey. Ethical awareness increased, but the results were not statistically significant in the small study sample. Further study is recommended to learn how long the increase of ethical awareness will last and if future training …

Exploring The Fantasy World Of Internet Gambling, Bobby Philip Meek

Accounting Undergraduate Honors Theses

This thesis explores the gambling activities arising from Fantasy Sports Leagues, in particular the gambling behavior of college students within these leagues. In my research, I investigated the development of the industry, the rules and surrounding internet gambling, and conducted a survey of college students over their Fantasy Sports behavior.

Does Corporate Inversion Lead To Tax Savings?, Nathan P. Downs

Accounting Undergraduate Honors Theses

Corporate Inversion

The Appeal Of The "Shop Local" Initiative To The Millennial Generation, Elisha Cummins

Accounting Undergraduate Honors Theses

Understanding the changing values and beliefs of consumers is crucial to surviving and flourishing as a retailer, supplier, or manufacturer today. It is important for businesses to adjust their focuses and strategies to meet the needs and wants of the current consumer. New generations of consumers create different trends, shopping behaviors, and concerns. Today, the shop local initiative is growing. With this in mind, I seek to determine the reasons why consumers shop locally and how millennials respond to the initiative. The goal of this research is to determine the extent to which millennials’ values align with the shop local …

The Effect Of Showrooming On Specialty Retailers: Leveraging A Framework For Success, Erin Jodi Belk

Accounting Undergraduate Honors Theses

As technology continues to increasingly infiltrate the lives of consumers around the globe, retailers are being faced with new challenges. Not only is there a push for retailers to be faster and more responsive, but retailers are also expected to have high integration across all channels. Over the past few years, as online shopping expanded and e-commerce became the norm, phenomena such as showrooming — consumers using their phones to comparison shop in stores — seemed like the evident and looming death of brick and mortar retailers (Adler, 2013). Historically, offline retailers have tried various methods to eliminate showrooming, going …

The Corporate Social Responsibility And Financial Performance Debate, Andrew K. Nunn

Finance Undergraduate Honors Theses

Much controversy surrounds the theoretical link between corporate social responsibility (CSR) and financial performance. Many different empirical studies have reached conclusions that this link is either positive, neutral, negative, or non-existent. In this paper, a thorough literature review is conducted seeking an explanation for the contradiction and disagreement present in current literature on the subject. Six key factors causing this contradiction were highlighted and examined in the review. A comprehensive understanding of the contradiction in this field will help researchers avoid historic pitfalls in future research, and may eventually lead to a definitive understanding of the financial implications of CSR. …

Consumer Perceptions Of Apparel Fit Satisfaction And Sizing Based Upon 3d Body Scanning And Block Garment Assessment, Nicole Lee Coury

Graduate Theses and Dissertations

The objectives of this study were to first, determine whether Walmart, Inc. customers are purchasing the correct size garments for their body measurements, and their perceptions of the fit of Walmart, Inc. clothing prior to trying on the current block garments. The next objective was to determine which factors influence fit satisfaction after the participants have tried on the current block garments. Hypothesis 1 tested participants' perceived size and their actual size, Hypothesis 2 tested participants' pre and post try-on fit satisfaction perceptions, and Hypothesis 3, 4, and 5 tested which factors have a significant effect on garment fit satisfaction. …