Business Commons^™

Studying The Effects Of High School Athletics Social Media, Justin Scott

Honors Theses

This research project focuses on high school athletics social media pages and their relevance to high school communication audiences and institutional communication goals.

I conducted two in-depth interviews with school officials from a large Michigan high school, a survey of the high school sports social media followers, and an analysis of data from that high school’s Facebook page.

I was able to determine that seeing social media content from high school athletics pages had a positive relationship with how the school’s quality of social media communication was perceived, intentions to attend athletic events, and an increased awareness of the school’s …

The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, Trenton Vanderlende

Honors Theses

Given that significant U.S. federal tax reform is taking place for the first time in over 30 years, this paper examines how changing specific tax provisions may affect the average individual taxpayer as well as the wealthiest 1% of Americans. Three potential federal tax law changes are addressed: repealing the estate tax, reducing the corporate statutory income tax rate, and offering a repatriation holiday for remitting the foreign profits earned by U.S. businesses. These changes are analyzed using publicly available data from U.S. Congressional hearings, the Bureau of Economic Analysis (BEA), and the Internal Revenue Service (IRS). Based on this …

A Case Study On Inventory Costing Methods, Natalie Hunton

Honors Theses

Firms use costing methods to determine the price of a product and to analyze the efficiency of resource consumption. These methods often comply with the external financial reporting rules set forth by the U.S. Generally Accepted Accounting Principles (GAAP), which require all manufacturing costs, including overhead, to be assigned to goods in inventory for costing purposes. However, firms can internally use alternative costing methods that do not comply with GAAP. The purpose of this case study is to understand and evaluate the costing method currently employed by a company in the Dayton, OH area1, and identify the most beneficial costing …

Opportunity Recognition: A Comparative Analysis Of Nascent Student Entrepreneurs And Non-Nascent Students, Daniel C. Glover

Honors Theses

This study investigates differences between undergraduate nascent student entrepreneurs and non-nascent students’ opportunity recognition and entrepreneurial self-efficacy. Four hypotheses were presented and after collecting and analyzing 150 student responses two of the four hypotheses were partially or fully supported. Results showed that nascent student entrepreneurs exhibited higher levels of entrepreneurial self-efficacy than non-nascent students, and that nascent student entrepreneurs exhibited higher levels of entrepreneurial alertness than non-nascent students, and the difference was significant. However, non-nascent students had higher levels of opportunity recognition. This study supports previous research and adds an important demographic, undergraduate students, to the existing research.

Western Michigan University Bronco Marching Band: Proposed Fundraising Plan, Elizabeth Mena

Honors Theses

The Bronco Marching Band first began in 1915 as a men's only music ensemble, which played mainly seated concerts. After a brief hiatus due to a drop in membership because of the First World War, the band was listed as a student organization again in 1920. Since then it has consistently performed at community and University events. The band, now open to all students, has seen two world wars and multiple school name changes, soon approaches its 100th consecutive year. The band is known for its excellent and entertaining performances and unwavering support for the University and its athletic teams. …

The Entrepreneurial Philanthropist: Can It B?, Abby M. Kinnard

Honors Theses

The corporate culture is constantly shifting and with change comes the need to reexamine the priorities of a company. Social responsibility is no optional for companies and with the help of Benefit Corporations and B Corps the Entrepreneurial Philanthropist can be.

Ifrs In Higher Education: An Exploratory Study, Joshua A. Kalifeh

Honors Theses

Globalization of capital markets and technological advances enhancing global communications has led to the need for a set of international accounting standards. Comparability among financial statements prepared by numerous accounting standards depending upon the regulations of the country in which these statements are prepared is seriously impaired. Accordingly, serious convergence efforts have been made for the last few decades. Accordingly, higher education in the United States must reflect these changes in accounting curriculum available to students entering this environment. This exploratory study presents evidence that progress is being made in institutions. The progress, however, is not spread equally among the …

Green Marketing Effects On The Consumer, Alice O. Townsend

Honors Theses

The purpose of this study is to gauge the influence of green marketing efforts directed at the consumer. Green marketing is a marketing strategy used by businesses that emphasizes the environmental improvements a company has implemented. Green marketing is not a new concept but it is one that is still relevant to consumers and companies alike as concern for the environment continues to grow. This particular study looks at a relatively new frontier for green marketing in how it appears on social media by testing brand perception and purchase intent of an environmentally conscientious social media post by a consumer …

I Love My Team! Factors Leading To Relationship Formation With A Sports Team, Carly L. Odom

Honors Theses

The sports industry is highly profitable, with a large and diverse fan base. Many people claim to be loyal to different teams, but what moves a more ‘casual fan’ to the team ‘fanatic’ status? Prior research in sports marketing focuses on elements such as geography and family history, while general marketing research considers the impact of behavioral and emotional loyalty (Chaudhuri and Holbrook, 2001). This focus on strict loyalty can, however, be limiting. Examining the factors within the larger relationship context gives us more insight into extreme fans (Pimentel & Reynolds, 2004), as well as the more casual fan. Prior …

The Implications Of Rising Turnover And Voluntary Turnover Within The Federal Government, Laura E. Kirkman

Honors Theses

Human Resources (HR) is a dynamic, changing, and vital part of every business whether commercial or governmental. HR is also often left to deal with voluntary turnover and the difficulties it brings. This study focuses on the implications of rising turnover/voluntary turnover within the federal government. The aim of this study was to analyze the data collected by the United States Office of Personnel Management (OPM) to determine the connections between turnover/voluntary turnover and demographic factors, workplace satisfaction factors, and organizational/relational factors within the federal government. This analysis examined the Fed Scope data from 2011 through 2016, and employee surveys …

Sustainability Of Direct Sellers In Marketing, Ashten N. Holloway

Honors Theses

This paper examines the characteristics of people who are a good fit for a career in direct selling marketing as well as the characteristics of those who are not. It is also an examination of the motivations to join direct selling and the different levels of “success” that some may find in their careers as direct sellers. Some of the motivators for success came from emotional drives while some were situational. Analysis of the questionnaires given to each participant led to the discovery of three common determinants of what does make a successful direct seller and four determinants of characteristics …

Religious Commitment, Job Satisfaction, And Social Acceptability Among Religious Groups, Kathryn E. Dozier

Honors Theses

This study seeks to develop a better understanding of the relationships between religious commitment, social support, and job satisfaction. This research specifically investigated the correlations between religious commitment and social support, religious commitment and job satisfaction, and social support and job satisfaction. After surveying undergraduate students from a southern university, there was no statistical evidence supporting the idea that the indicated combinations contributed to job satisfaction. The research did demonstrate, however, a correlation between religious commitment and social support. In addition, groups were tested for significant differences in levels of religious commitment, social support, and job satisfaction; the groups based …

Social Media Transformation Of Human Resource Management, Lavita A. Williams

Honors Theses

Social media is rapidly transforming the way individuals interact in the real world day by day in the workforce. This research focuses on how social media effects human resource management (HRM) in areas of recruitment, selection, retention, and termination. Through a SurveyMonkey information was gathered from human resource professionals primarily in the southeastern region and throughout the United States. Human resource managers where asked about the advantages and disadvantages of using social media such as Facebook, LinkedIn, and Twitter in areas of recruitment, selection, and termination. The results, illustrated that there were many advantages when using social media sites in …

The Internal Revenue Code: A Burden For Taxpayers Or An Instrument For Social Change?, Heather N. Murray

Honors Theses

Social engineering in the tax code has been evident from the beginning of the U.S. tax history. Today, it is as much as ever a part of the fabric of the tax codification, but there is very little research that investigates 1) how social engineering plays a role in the creation of new tax law, and 2) whether tax law is effective in altering taxpayer behavior. This paper streamlines the history of social engineering in the most popular revenue-reducing measures and analyzes how they've affected the U.S. taxpayer, with notes on future policy implications.

Shopping With Strangers: Grocery Shopping Behaviors Of Generation Z, Madelyn Olsen

Honors Theses

Marketers frequently segment different populations by generation to target their products more efficiently. Each generation has its own characteristics and behaviors. Marketers use these characteristics and behaviors to improve ways to get consumers’ attention, increase interactions with brands, and increase purchase of products and services.

In a rapidly changing world, these generations are becoming increasingly visible and identifiable due to the integration of technology and social media into daily life. The generation that this study focuses on is called Generation Z. Generation Z has not been fully identified yet because their group is still emerging. Researchers have found it difficult …

Millennial Attraction To Southwest Michigan – Retaining And Attracting Millennial Talent To Our Region’S Companies, Robert Nyhuis

Honors Theses

Businesses in our region and in our country today have a unique opportunity being presented to them. Four generations of employees are walking through the doors of our companies each day. To expect that each generation can be catered to the same would be ignorant for a CEO or manager to believe. It’s common knowledge that this new generation entering the workforce, the millennials, are unlike any other generation to come before in regards to their workplace necessities and demands. Technology, diversity, and flexibility just scratch the surface when it comes to what the millennial generation is looking for when …

How To Plan, Budget, Write, And Implement A Student Sustainability Grant, Annalisa Wilder

Honors Theses

The Student Sustainability Grant program was created to give students valuable grant writing experience and to promote a culture of sustainability on Western Michigan University’s campus. Despite the enormous opportunity that this program provides, few students apply for the grants with their sustainable ideas. Even fewer students are able to fully complete the projects, research, and initiatives that receive funding. In order to help increase the number of grants that are fully implemented and to provide students interested in writing a grant with a useful resource, this guide was created. This ‘how-to manual’ provides an undergraduate student’s perspective on the …

Permissions Between Creators And Users: An Investigation Of Particulars In Privacy Policies For Mobile Apps, Abbigail Griffith

Honors Theses

Mobile apps create a space for users to share information with other users and, in doing so, the creators of the applications. Generally, the greater amount of sharing information that occurs between users and creators enhances the experience of the apps for both parties. However, the extent to which mobile apps use this information can cause concerns with users about privacy due to the unknown practices of mobile apps relevant to data collection, data sharing, and data storage.

Documents, such as privacy policies, exist in attempts to moderate these concerns. Additionally, mobile apps offer in-app features for the same reasons. …

Kalamazoo Wings Student Participation Campaign, Kelly Hughes

Honors Theses

This public relations campaign is to increase participation of Western Michigan University students at Kalamazoo Wings hockey games. The *millennial audience represents 25-30% of many professional sports teams’ overall revenue base (Fisher 2015). Western Michigan University students have low participation at Kalamazoo Wings hockey games since they do not even make up 1% of the fans that attend Kalamazoo Wings games. The campaign goal is to increase participation of Western Michigan University students at Kalamazoo Wings hockey games by 25% by May 2018. *Millennial: A person reaching young adulthood in the early 21st century.

My research has indicated that the …

Women Leaders In Marketing: Breaking Through The Glass Ceiling, Hallie Green

Honors Theses

Introduction: During my internships I was able to work with and meet women leaders in marketing. Through our discussions I learned that gender roles are still prevalent in large companies today. Many of the women I worked with talked about struggles women face in their career that men do not. There were strong emotions that women did not get equal treatment for their contributions to the company. I was surprised by these statements, especially from seemingly successful women. This thesis will be an exploration of the difficulties professional female marketers face, and the ways women that are starting their career …

Treat Transparency, Amanda Van Giesen

Honors Theses

Snacking is Growing at an Alarming Rate

As modern lifestyles change, and consumers grow ever busier, snacking is becoming a more important part of the traditional consumer’s schedule. According to Nielsen, global consumers spent roughly $374 billion dollars on snack foods between the years of 2014 and 2015 (Nielsen, 2014).

Why Students?

With college students potentially becoming customers as they begin to make their own purchase decisions, an analysis of this group and their relationships with snacks is key for manufacturers. According to my study, 73.5% of survey respondents indicated that they have consumed seven or more snacks during the …

Trends In U.S. Tea Imports: 1991-2015, Evan Kennedy

Honors Theses

Tea is the second most popular beverage in the world, and over the past two decades it has experienced a newfound popularity in the United States. Over this time period, ready-to-drink and loose-leaf tea has increased in popularity, whereas tea bags and instant tea declined in popularity. Since the United States produces almost no tea itself, an increase in consumption requires increased imports. Therefore, this paper examines U.S. import trends as a means to begin an examination of consumption. Ten countries (Argentina, Canada, China, Germany, India, Japan, Kenya, Sri Lanka, the United Kingdom, and Vietnam) provide approximately 80% of the …

Western Michigan University’S Department Of Dance Marketing Plan, Cassandra Hartline

Honors Theses

The following report constitutes the formal marketing plan for the department of dance at Western Michigan University. This plan is intended to synthesize all of the marketing related information pertinent to Western’s dance department and provide easy one step access to this material at any time. The other purpose of this plan is to dictate the primary objectives the department is looking to accomplish through implementation of marketing tactics.

The first primary objective includes increasing visibility of the department of dance as a whole to both our primary and secondary target audiences; the second objective is to create innovative marketing …

Encore Dance Costume Rental: A Business Plan, Aubrey Utting

Honors Theses

Dance can be very expensive to participate in. One of the things making dance expensive is the high prices of dance costumes. Encore Dance Costume Rental helps solve the problem of expensive dance costumes by using a rental business model instead of traditional dance costume sales. This business plan details how this business will operate and create value for its customers.

The Factors That Affect The Capitalization Of Digital Currencies In Developing Countries: An Assessment Of Security Risks And Their Effects, Joshua Tinotenda Pazvakawambwa

Honors Theses

Digital currency platforms such as Bitcoin, Ethereum, and Ripple are slowly but surely revolutionizing trade and commerce alongside their potential to impact people's economic lifestyles immensely. Digital currencies present a unique medium for humanitarian, mission, and more notoriosly arms and terrorism transactions around the globe. Various factors like security, legislature, and infrastructure affect the viability of adopting digital currencies in developing countries such as Zimbabwe. The research study assesses whether this technology's shortcomings outweigh the conventional means of exchange: hard cash, gold, and checks. Therefore, aiding stakeholders in making informed decisions concerning interfacing technology with economics in the developing world.

Investors' Reaction To The Passing Of The Indian Companies Act, 2013, Melisa Ann Ruhupatty

Honors Theses

This research seeks to determine whether mandated corporate social responsibilty (CSR) is value relevant to investors, specifically investors of Indian companies affected by the Companies Act, 2013 which requires companies meeting specific financial criteria to spend 2% of their three-year average net profits towards social initiatives. Recommended social initiatives include the development and implementation of environmentally sustainable businesss practices. Using the event study methodology, this study compares the cumulative abnormal returns (CAR) of companies recognized as CSR-active on the Bombay Stock Exccange (BSE) with those not recognized as CSR-active. Recognized CSR-active companies were determined through the use of the BSE …

Mothers As Career Leaders: Do Maternity Leave Laws Make A Difference?, Briar Rose Smith

Honors Theses

On a national level, the Family and Medical Leave Act (FMLA) of 1993 is the only law that provides certain qualifying individuals with 12 weeks of unpaid, job protected maternity leave, although some states and private firms have implemented forms of paid maternity leave. Previous research indicates that female employees, regardless of their parental status, receive fewer promotions due to information asymmetry after the FMLA (Thomas 2015). In addition, some research finds that particular industries are more family friendly due to access to flexible work schedules for mothers (Goldin 2014). This thesis expands on both findings using data from the …

Sustainable Portfolios To Maximize Alpha, Douglas Stephen Carey

Honors Theses

There has been a new movement for investment funds to align with investor morals. They are known as Environmental, Social, and Governance (ESG) funds, and have become a strong focus for asset management firms. Currently these funds have a negative stigma because most investors believe that due to added constraints on these portfolios, they will not be able to outperform non-sustainable portfolios. This is why the sustainable investment portfolios will be created. The portfolios undergo two focuses. The first portfolio employs a negative screening, which means that the portfolio will exclude specific industries that are deemed unsustainable. The other portfolio …

Accounting For Change: Assessing Top-Line Implications Of New Revenue Recognition Principles, Kevin M. Wargo

Honors Theses

The impending implementation of new FASB guidance regarding the practice of revenue recognition will presumably alter the periodic presentation of top-line business performance. In anticipation of these impacts, this study seeks to isolate contractual business relationships within the automotive supply chain industry in order to illuminate certain changes and make financial statement users aware that corresponding adjustments may have to be made to their perception of revenue results. By outlining the differences between new and historical U.S. GAAP, and applying the anticipated quantitative effects of such shifts within a propositional study, I seek to produce conclusions that investors and analysts …

Cross Cultural Study Of Food And Consumer Packaged Good Products In A New Market: Case Study In Thailand, Savanna Everett

Honors Theses

This study examines whether there are differences in consumers’ shopping behavior due to cultural orientation. The study uses comparing samples of American and Thai culture on two occasions. Theory suggests that these two cultural groups have dramatically different shopping practices. Thai, raised in a collectivist society that values price consciousness and sophistication in money handling, differ from Americans raised in an individualist society that traditionally do not have the same values (Ackerman and Tellis 2001).

We argue that differences in culture provide the most likely explanation for the differences in prices between the two types of super markets. The overall …