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Full-Text Articles in Business

Leading As Nudging: Optimizing Healthcare Delivery Systems Management In Mississippi, Grant Beebe Jan 2016

Leading As Nudging: Optimizing Healthcare Delivery Systems Management In Mississippi, Grant Beebe

Honors Theses

Three factors predominantly affect the delivery of healthcare services in the State of Mississippi: 1) the ability to access comprehensive, preventative care; 2) negative perceptions of the Affordable Care Act and similar reform efforts on the part of state and federal agencies; and 3) evolving reimbursement structures affecting the revenue streams of providers. There is a growing consensus among residents, providers, managers, and policy makers, which are key stakeholders in the overall wellness of our State, that preventative care addressing these three factors could play a pivotal role in improving public health. Through the development of a nudge framework of …


Healthways: A Financial Analysis And Recommendations, Katherine Adcock Jan 2016

Healthways: A Financial Analysis And Recommendations, Katherine Adcock

Honors Theses

The Accy 420 course at the University of Mississippi serves to provide students who are in both the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College an alternative route in which to write their theses. The course uses research methods and financial statement analysis to allow students to produce an in-depth analysis on a company of their choosing. Both a written thesis and a presentation are aspects of the course. Through ten weekly chapter submissions, students compose their final thesis made up of general company information, industry and geographical analysis, strategy analysis, financial statement analysis, accounting quality, …


Food With Integrity: A Financial Analysis Of Chipotle Mexican Grill, Kaylie M. Rowell Jan 2016

Food With Integrity: A Financial Analysis Of Chipotle Mexican Grill, Kaylie M. Rowell

Honors Theses

For the accounting alternative thesis, we were to pick a publicly traded company domiciled in the U.S that we were interested in and research their financials, business, and industry. I chose Chipotle Mexican Grill due to their unique restaurant brand. Chipotle's Food with Integrity campaign makes up their main brand, but brings the issue of finding enough suppliers to meet their needs. If Chipotle has to use processed food to fulfill the lack of the natural, organic food then they will eventually lose their customer's trust. Chipotle has also expanded globally so there are always issues that appear when dealing …


Is Accounting For Stock Options Manipulated Before And After An Initial Public Offering?, Natalie Marie Flood Jan 2016

Is Accounting For Stock Options Manipulated Before And After An Initial Public Offering?, Natalie Marie Flood

Honors Theses

Stock option accounting is an area in financial statements that requires substantial estimates and management discretion. Previous research in the area of stock option accounting has found that valuations of options and subsequent accounting methods have been incorrectly stated to aid a company to look financially stronger. Companies that are about to undergo an initial public offering have the most incentive to incorrectly state the value of their options. However, all of these studies have used financial data from financial statements dated before 2004. This is significant because FASB Standard 123(R) (2004) and the Sarbanes-Oxley Act (2000) have both been …


Tobacco And Cannabis: The Evolution Of Pertinent Rules And Regulations And Subsequent Financial Ramifications, Palmer Avisto Jan 2016

Tobacco And Cannabis: The Evolution Of Pertinent Rules And Regulations And Subsequent Financial Ramifications, Palmer Avisto

Honors Theses

My thesis will discuss the evolution of the regulations surrounding tobacco and cannabis and the subsequent financial ramifications later posed on pertaining companies and the industries themselves. I will also briefly discuss the evolution of tobacco advertisements and the introduction of e-cigarettes into the tobacco market. Concerning newly legalized cannabis stores, I will discuss the struggle to acquire financial tools, the state-Federal disagreement, and proposed solutions to those issues. Both having been deemed public enemy number one, I will compare marijuana and tobacco regarding health effects, profitability after new laws, and their overall economic profitability for the country. I researched …


High Frequency Trading 101: Regulatory Impact In American And European Markets, Yasmine Elisabeth Allen Jan 2016

High Frequency Trading 101: Regulatory Impact In American And European Markets, Yasmine Elisabeth Allen

Honors Theses

High frequency trading has impacted the American and European financial markets through its advanced algorithms, rapid speed, and preferential treatment from purchasing information and co-location from exchanges. High frequency trading alone is not harmful, but without proper regulations it can hurt the financial markets. In this thesis, I researched implemented regulations, the consequences of those regulations, and pending new regulations. To gather information, I studied relevant research on the topic, including numerous academic articles and books to get a broader view of the issues. Through my research, I have found that previous regulations implemented by American and European regulatory agencies …


An Exploration Of Modern Financial Reporting, Jane C. Case Jan 2016

An Exploration Of Modern Financial Reporting, Jane C. Case

Honors Theses

The following are solutions to a series of case studies in financial reporting completed in fulfillment of the requirements of the honors ACCY 420 course at the University of Mississippi for both the fall and spring semester of the 2015/2016 academic year. Each case study focused on a particular area of financial reporting for a specific company or set of companies in the same industry. Each case contained a problem set requiring comprehension of accounting concepts, analysis of financial stability, mathematical calculations, and preparation of journal entries and financial statements.


Derivatives: Benefits, Risks, And Regulations, Kristopher Nguyen Jan 2016

Derivatives: Benefits, Risks, And Regulations, Kristopher Nguyen

Honors Theses

This paper explores much preexisting research and history about derivatives. Derivative contracts can be used to hedge risk and to speculate in markets. To find the affects of hedging and speculating, I explored what other researches had found in studies and documented in history. Through out history, the regulations of derivatives have changes. I further explore some of the most recent changes in legislation and included those changes and some of the affects in this paper. Based upon the research of others I find that when non-financial firms hedge, those firms receive a lower cost of equity and cost of …


The Dodd-Frank Act's Impact On Systemically Important Financial Institutions, Andrew Wilkes Jan 2016

The Dodd-Frank Act's Impact On Systemically Important Financial Institutions, Andrew Wilkes

Honors Theses

Following the financial crisis of 2008, President Barrack Obama signed into effect the Dodd-Frank Wall Street Reform and Consumer Protection Act on July 21, 2010. The Act contains stated goals of eliminating too big to fail and promote financial stability. In this paper, I analyze the impacts of new regulations on systemically important financial institutions. In Chapter one, I briefly review U.S. financial regulation and the financial crisis of 2008. In Chapter two, I identify how increasing capital requirements affects banks. This thesis then examines how the Order of Liquidation Authority and its Single Point of Entry Strategy has unintended …


Hospital Corporation Of America: An Analysis Of The Financial Statements Of Hca Holdings, Inc., C. Haadsma Jan 2016

Hospital Corporation Of America: An Analysis Of The Financial Statements Of Hca Holdings, Inc., C. Haadsma

Honors Theses

A successful and dynamic hospital management company, Hospital Corporation of America owns, manages, or operates hospitals, freestanding surgery centers, diagnostic and imaging centers, radiation and oncology therapy centers, comprehensive rehabilitation and physical therapy centers, and other facilities. In fact, Hospital Corporation of America is responsible for between four to five percent of all inpatient care delivered in the United States today. In partial fulfillment of the requirements of the Sally McDonnell Barksdale Honors College at the University of Mississippi, I have researched the healthcare industry, analyzed the company's financial statements, and provided audit and tax recommendations to the company's management. …


Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc., Emily Bush Jan 2016

Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc., Emily Bush

Honors Theses

This alternative thesis project is a financial analysis of Delta Air Lines, Inc. Utilizing the 10-K Financial Statements from 2009 to 2013, along with some correlating outside resources, a full business and financial analysis was completed. Starting with the business background and operations, and then working into analysis of the Financial Statements, corresponding recommendations were created for tax, audit and advisory planning strategies.. The bulk of the analysis utilized the 10-K data provided by the SEC, only using minimal other resources for background research. The research found that since filing Chapter 11 bankruptcy Delta Air Lines has improved substantially. Delta's …


Auditing Standards Board (Asb) Teleconference Meeting Highlights December 16, 2015, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2015

Auditing Standards Board (Asb) Teleconference Meeting Highlights December 16, 2015, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Conference Call December 16, 2015, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2015

Auditing Standards Board (Asb), Conference Call December 16, 2015, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, Comments Are Requested By May 6, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, December 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Dec 2015

Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, Comments Are Requested By May 6, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, December 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Dec 2015

Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Omnibus Proposal, November 25, 2015, Comments Are Requested By May 16, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Nov 2015

Omnibus Proposal, November 25, 2015, Comments Are Requested By May 16, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Omnibus Proposal, November 25, 2015, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Nov 2015

Comment Letters On Omnibus Proposal, November 25, 2015, 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) Teleconference Meeting Highlights November 23, 2015, Auditing Standards Board Nov 2015

Auditing Standards Board (Asb) Teleconference Meeting Highlights November 23, 2015, Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Conference Call, November 23, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 2015

Auditing Standards Board (Asb), Conference Call, November 23, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, Comments Are Requested By January 31, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 10, American Institute Of Certified Public Accountants. Peer Review Board Nov 2015

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, Comments Are Requested By January 31, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 10, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, American Institute Of Certified Public Accountants. Peer Review Board Nov 2015

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Firm Gender Survey, November 2015, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Nov 2015

Cpa Firm Gender Survey, November 2015, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Code Of Professional Conduct,Effective December 15, 2014. Updated For All Official Releases Through October 26, 2015, American Institute Of Certified Public Accountants (Aicpa) Oct 2015

Aicpa Code Of Professional Conduct,Effective December 15, 2014. Updated For All Official Releases Through October 26, 2015, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1-Continued, American Institute Of Certified Public Accountants. Council Oct 2015

Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1-Continued, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 2, American Institute Of Certified Public Accountants. Council Oct 2015

Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1, American Institute Of Certified Public Accountants. Council Oct 2015

Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), October 13-15, 2015, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2015

Auditing Standards Board (Asb), October 13-15, 2015, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) Meeting Highlights October 13-15, 2015 New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2015

Auditing Standards Board (Asb) Meeting Highlights October 13-15, 2015 New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli Oct 2015

Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli

Accounting Historians Notebook

At the 2015 Annual Conference of the American Accounting Association Hyatt Regency Hotel, Chicago, IL, West Tower/Bronze Level/Water Tower Rm Sunday, August 9, 2015 7:00 PM to 8:00 PM


Mississippi Spurs Tax History Research, Andrew D. Sharp Oct 2015

Mississippi Spurs Tax History Research, Andrew D. Sharp

Accounting Historians Notebook

This study found no linkage in Vicksburg, Natchez and Mobile between the jib window architectural feature and property tax avoidance during the antebellum period. Jib windows were not utilized to avoid a tax on the number of doors.