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Full-Text Articles in Business

A Comprehensive Review Of Accounting Through Case Studies, Lukas Javier Castellanos May 2019

A Comprehensive Review Of Accounting Through Case Studies, Lukas Javier Castellanos

Honors Theses

An in-depth analysis of accounting was performed through a progression of case studies which covered technical, as well as disputed, accounting concepts and theory. This was performed through the Accounting 420 class which met to further discuss and debate these topics with instructors, accounting firms, and other academic peers. These cases create scenarios from real life examples in order to portray the actual nature of accounting and its basis. This thesis contains analysis cases each with a specific emphasis and idea pertaining to an aspect of accounting. Note that Case 4 is not included as it was a calculation based …


The Fundamentals Of Financial Accounting: A Case Report Series, John Gordon Campebell May 2019

The Fundamentals Of Financial Accounting: A Case Report Series, John Gordon Campebell

Honors Theses

This thesis is a compilation of twelve case reports completed and submitted in accordance with the alternative thesis requirements of the Sally McDonnell Barksdale Honors College. These cases were completed during the 2017-2018 school year under the direction and advising of Dr. Victoria Dickinson. These case reports are designed to align with the main topics of financial accounting and reporting covered in ACCY 303 and ACCY 304 at the University of Mississippi. Most of the case reports are from a case material publisher, while two others were created by Dr. Dickinson. The content of this thesis are my calculations, journal …


Portfolio Optimization Methods: The Mean-Variance Approach And The Bayesian Approach, Hoang Nguyen May 2019

Portfolio Optimization Methods: The Mean-Variance Approach And The Bayesian Approach, Hoang Nguyen

Honors Theses

This thesis is a discussion on the mean-variance approach to portfolio optimization and an introduction of the Bayesian approach, which is designed to solve certain limitations of the classical mean-variance analysis. The primary goal of portfolio optimization is to achieve the maximum return from investment given a certain level of risk. The mean-variance approach, introduced by Harry Markowitz, sought to solve this optimization problem by analyzing the means and variances of a certain collection of stocks. However, due to its simplicity, the mean-variance approach is subject to various limitations. In this paper, we seek to solve some of these limitations …


Gradyear: From Ideation Through Product Delivery, Laura A. Salvador May 2019

Gradyear: From Ideation Through Product Delivery, Laura A. Salvador

Honors Theses

This thesis will serve to document the first year of GradYear, from ideation through product delivery. GradYear is a Center for Manufacturing Excellence (CME) Senior Capstone Project; the GradYear team is comprised of five students with academic disciplines ranging across business, accountancy, and engineering. The goal of the team was to design and manufacture a high-quality, classic wooden picture frame for college or university graduates that highlights their graduating class year. Under the direction of Dr. Jack McClurg, Dr. Matthew O’Keefe and factory floor technician Mr. James McPhail, the team designed the GradYear Classic using principles of DFMA and implementing …


A Comprehensive Review Of Accounting Through Case Studies, Ellen Duncan May 2019

A Comprehensive Review Of Accounting Through Case Studies, Ellen Duncan

Honors Theses

As a student of both The Sally McDonnell Barksdale Honors College and The Patterson School of Accountancy, I have the opportunity to pursue an alternative thesis, comprised of a study of technical accounting through case studies. I compiled this research of accounting theories, principles, and data analytics systems over the course of two semesters, while simultaneously seizing bi-weekly opportunities to network with professional firms and interview for accounting internships. The opportunity to pursue an alternative thesis not only impacted my academic growth, but also my professional success. With the help of Doctor Victoria Dickinson, I was able to put the …


How Small Business Owners And Managers Make Marketing Decisions Based On The Success Of The Local College Football Team, Sarah L. Rychlak May 2019

How Small Business Owners And Managers Make Marketing Decisions Based On The Success Of The Local College Football Team, Sarah L. Rychlak

Honors Theses

Existing literature suggests that while many people, especially business owners, believe that their local economy suffers when the nearby sports team is not performing well, that is not the case. Student enrollment can take a dip when this occurs in college towns, but economic growth and prosperity is not dependent on a successful sports team. Studies have explored these effects in large cities, but less attention has been paid to the cities that would be more affected by the performance of sports teams, which is small college towns. This research explores the relationship between college football team success and small …


Auditor Reporting And Amendments, Including Amendments Addressing Disclosures In The Audit Of Financial Statements; Statement On Auditing Standards, 134, American Institute Of Certified Public Accountants. Auditing Standards Board May 2019

Auditor Reporting And Amendments, Including Amendments Addressing Disclosures In The Audit Of Financial Statements; Statement On Auditing Standards, 134, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Omnibus Statement On Auditing Standards—2019; Statement On Auditing Standards, 135, American Institute Of Certified Public Accountants. Auditing Standards Board May 2019

Omnibus Statement On Auditing Standards—2019; Statement On Auditing Standards, 135, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Codification Of Statements On Auditing Standard, Numbers 122 To 135, As Of May 2019, American Institute Of Certified Public Accountants (Aicpa) May 2019

Codification Of Statements On Auditing Standard, Numbers 122 To 135, As Of May 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 19-21, 2019, Washington, Dc. With Index, Volume 1, American Institute Of Certified Public Accountants. Council May 2019

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 19-21, 2019, Washington, Dc. With Index, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Navigating The Grey Areas Within Financial Reporting: A Composition Of Case Studies, Annabelle Fortune Apr 2019

Navigating The Grey Areas Within Financial Reporting: A Composition Of Case Studies, Annabelle Fortune

Honors Theses

The following thesis consists of a composition of case studies that I wrote under the guidance of Dr. Victoria Dickinson. Over two semesters, Dr. Dickinson advised my peers and me to work through a dozen case studies covering a variety of financial accounting concepts. For most of the cases, we were presented with information and pertinent data about a company, then a series of questions for us to answer would follow. While many of the questions were objective in nature, some of the questions allowed us to be creative and provide our own recommendations to the problems presented. Aside from …


Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2019, American Institute Of Certified Public Accountants (Aicpa) Apr 2019

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2019, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Financial Reporting: A Comprehensive Evaluation Of Accounting Methods And Applications, Parker Morgan Apr 2019

Financial Reporting: A Comprehensive Evaluation Of Accounting Methods And Applications, Parker Morgan

Honors Theses

This paper serves as a collection of the case studies assigned by Dr. Victoria Dickinson throughout the Professional Research and Development Thesis Program. Each of the twelve case studies presented within this thesis pertains to a different topic or problem regarding the application of accounting standards, financial reporting, or accounting methods. Additionally, this report displays the application of accounting problems to real-life situations, thus incorporating various subjects, such as investments, economics, accounting, and risk advisory. By promoting the use of group-related assignments, this course stimulated teamwork and classroom collaboration. Because of this, students were able to enhance their communication and …


A Survey Of Financial Accounting Reporting, Charles Upton Apr 2019

A Survey Of Financial Accounting Reporting, Charles Upton

Honors Theses

This thesis takes a survey of key accounting issues and concepts addressed in financial accounting reporting. Accountancy majors of the Sally McDonnell Barksdale Honors College were given a chance to complete their thesis before their internship of senior year by taking two classes over junior year. This thesis was constructed under the guidance of Dr. Vicki Dickinson in this discussed class. The thesis itself is a compilation of twelve different accounting cases, and each case studies various area of financial reporting.


Honors Accounting Thesis, Robert Loeb Apr 2019

Honors Accounting Thesis, Robert Loeb

Honors Theses

This thesis consists of nine case studies that involved analyzing the financial statements of both domestic and international companies. These analyses examined a number of accounting related issues and key management decisions regarding accounting policies. The cases required the consideration of management’s responsibility to report accurately and completely the financial results of operations in regard to accounting policy decisions pertaining to financial statement presentation, bad debt expense recognition, and capital asset depreciation. In addition, the cases explored other current topics in accounting such as the convergence of U.S. Generally Accepted Accounting Principles with International Financial Reporting Standards and the implementation …


What Happened To Venezuela?, Harris Jones Apr 2019

What Happened To Venezuela?, Harris Jones

Honors Theses

By studying academic research, I investigate the root causes of the crisis in Venezuela today. The research studied lays out the historical factors that have contributed to the crisis. Venezuelan politics and global politics play a role in the crisis in addition to economic factors. The situation in Venezuela has been developing for years but has gained more attention recently as the economic crisis has caused a humanitarian and political crisis as well. I chose this topic because I am interested in how colossal crises occur and I am interested in Spanish speaking countries because it is my minor. Specifically, …


Auditing Standards Board (Asb) Meeting Highlights March 8, 2019 Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2019

Auditing Standards Board (Asb) Meeting Highlights March 8, 2019 Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), March 8, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2019

Auditing Standards Board (Asb), March 8, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Sex Comparisons Of Agonist And Antagonist Muscle Electromyographic Parameters During Two Different Submaximal Isometric Fatiguing Tasks, Sunggun Jeon, Xin Ye, William M. Miller Mar 2019

Sex Comparisons Of Agonist And Antagonist Muscle Electromyographic Parameters During Two Different Submaximal Isometric Fatiguing Tasks, Sunggun Jeon, Xin Ye, William M. Miller

Faculty and Student Publications

© 2019 The Authors. Physiological Reports published by Wiley Periodicals, Inc. on behalf of The Physiological Society and the American Physiological Society. To examine the task failure time of the force- and position-based submaximal elbow flexion fatiguing tasks for both sexes, twelve men and eight women visited the laboratory for two separate experimental occasions. During the experiment, they pulled against a rigid restraint for the force task and maintained a constant elbow joint angle to support an equivalent inertial load for the position task. For both fatiguing tasks (50% of the isometric strength at the elbow joint angle of 135 …


Bilateral Striatal Necrosis Due To Homoplasmic Mitochondrial 3697g>A Mutation Presents With Incomplete Penetrance And Sex Bias, Shanshan Zhong, Shumeng Wen, Yusen Qiu, Yanyan Yu, Ling Xin, Yang He, Xuguang Gao, Hezhi Fang, Daojun Hong, Jun Zhang Mar 2019

Bilateral Striatal Necrosis Due To Homoplasmic Mitochondrial 3697g>A Mutation Presents With Incomplete Penetrance And Sex Bias, Shanshan Zhong, Shumeng Wen, Yusen Qiu, Yanyan Yu, Ling Xin, Yang He, Xuguang Gao, Hezhi Fang, Daojun Hong, Jun Zhang

Faculty and Student Publications

© 2019 The Authors. Molecular Genetics & Genomic Medicine published by Wiley Periodicals, Inc. Background: Heteroplasmic mitochondrial 3697G>A mutation has been associated with leber hereditary optic neuropathy (LHON), mitochondrial encephalopathy, lactic acidosis and stroke-like episodes (MELAS), and LHON/MELAS overlap syndrome. However, homoplasmic m.3697G>A mutation was only found in a family with Leigh syndrome, and the phenotype and pathogenicity of this homoplasmic mutation still need to be investigated in new patients. Methods: The clinical interviews were conducted in 12 individuals from a multiple-generation inherited family. Mutations were screened through exome next-generation sequencing and subsequently confirmed by PCR-restriction fragment length …


Government Auditing Standards And Single Audits, March 1, 2019; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2019

Government Auditing Standards And Single Audits, March 1, 2019; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities, March 1, 2019; Audit And Accounting Guide, Pak-Aims (American Institute Of Management Sciences) Mar 2019

Not-For-Profit Entities, March 1, 2019; Audit And Accounting Guide, Pak-Aims (American Institute Of Management Sciences)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments, March 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2019

State And Local Governments, March 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Open Meeting Agenda, February 12, 2019, New Orleans, La, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Feb 2019

Open Meeting Agenda, February 12, 2019, New Orleans, La, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Open Meeting Minutes, February 12, 2019, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Feb 2019

Open Meeting Minutes, February 12, 2019, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Association Between Perceived Physical Activity And Cognitive Function In Older Adults, Paul D. Loprinzi, Emily Frith Feb 2019

Association Between Perceived Physical Activity And Cognitive Function In Older Adults, Paul D. Loprinzi, Emily Frith

Faculty and Student Publications

© The Author(s) 2018. There is irrefutable evidence that regular participation in physical activity is favorably associated with numerous positive health outcomes, including cognitive function. Emerging work suggests that perceived physical activity, independent of actual physical activity behavior, is inversely associated with mortality risk. In this study, we evaluate whether perceived physical activity, independent of actual physical activity, is associated with cognitive function, a robust indicator of mortality risk. Data from the cross-sectional 1999–2002 National Health and Nutrition Examination Survey were employed (N = 2352; 60+ years of age). Actual physical activity was assessed via a validated survey. Perceived physical …


Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019 ,Comments Are Requested By March 11, 2019; Exposure Draft (American Institute Of Certified Public Accountants),, 2019, January 11, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2019

Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019 ,Comments Are Requested By March 11, 2019; Exposure Draft (American Institute Of Certified Public Accountants),, 2019, January 11, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditing Standards Board (Asb), January 14-17, 2019, Meeting Agenda, La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Auditing Standards Board (Asb), January 14-17, 2019, Meeting Agenda, La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters On Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2019

Comment Letters On Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Acute Exercise And Mindfulness Meditation On Learning And Memory: Randomized Controlled Intervention, Malina Austin, Paul D. Loprinzi Jan 2019

Acute Exercise And Mindfulness Meditation On Learning And Memory: Randomized Controlled Intervention, Malina Austin, Paul D. Loprinzi

Faculty and Student Publications

© 2019 The Author(s). Background: The purpose of this experiment was to evaluate the potential combined effects of acute exercise and mindfulness mediation on episodic memory. Methods: All data collection occurred in the authors’ laboratory (January to May of 2019). In this three-arm, within-subject design, participants (N=20; Mage=21.6 years) completed three counterbalanced laboratory visits, including Exercise Only, Exercise + Meditation and Control. Learning and memory were assessed from a word-list task. A one-factor repeated-measures ANOVA was computed for two memory outcomes, including the learning outcome (average performance across the 6 trials) and the long-term memory recall (10-minute delay). Results: The …