Business Commons^™

The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore

Honors Theses

The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It addresses some of the limitations of previous research related to this topic: namely, gives a more recent perspective than is currently available, and also discusses various aspects of the project in a single paper. This paper addresses the timeline of the project, the costs that it presents, the status of the convergence effort, and discusses possible outcomes of these efforts. This research compares, contrasts, and analyzes IFRS and GAAP in several key areas that were (or are still) keeping the standards apart.

Sales Across Cultural Context, Luke Hatfield

Honors Theses

The proposed study was designed to analyze how culture affected sales practices. The models used for analysis in depth were the CLAP model from WMU’s sales program and Hofstede’s cultural dimensions. Brazil, Germany, and China were analyzed and the elements with the largest differences from the United States were compared to the usual procedure of the CLAP model and a suggestion for an adaptation was made based on research findings (See appendix for condensed version).

After the study was complete I came to a conclusion of what steps should be taken by the effective salesperson to expand on this study. …

Tax Effects Of The Affordable Care Act On Individuals And Small Businesses, Lindsey Atteberry

Honors Theses

This paper examines how the Affordable Care Act, passed into law in 2010, will affect individuals and businesses in regards to taxes. There are many different tax implications resulting from the Affordable Care Act. For individuals, these include the premium assistance credit, the net investment income tax, the increase in the medical expenses deduction threshold, the additional hospital insurance for high-income tax payers, and the individual mandate. For small businesses, these include the small business tax credit, the excise tax, and the new SIMPLE cafeteria plans which are now available. After discussing these new taxes and tax credits, several cases …

The Effects Of Religion On Organizational Citizenship Behavior, Joel S. Ivy

Honors Theses

Research shows that religion has numerous effects on how people behave and act, so the goal of this study is to expand the body of knowledge about religion and see if it affects workplace behavior, specifically organizational citizenship behavior. Organizational citizenship behavior (OCB) is discretionary individual behavior that is not directly or explicitly recognized by the formal reward system and promotes the effective functioning of the organization. This study seeks to understand if religion, broken down further into internal and external religiosity, has any effects on how people behave at work. Further, if religion does have an effect on workplace …

Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart

Honors Theses

An analysis of the effect of obesity on the national budget.

The Dynamics Of Business Communication: A Look At Social Media Use In The Workplace, Lindsey Munro

Honors Theses

This paper reviews the use of social media in a work place setting. Reviews on the history of social media and definitions are initially made to prepare the reader for the language of the paper. The main section of the paper covers the advantages and disadvantages of social media use in the work place from the perspective of inside an organization using a private social media platform. Private social media platforms are referred to as enterprise social media. Enterprise social media has advantages and disadvantages when used for communication in team settings, for individual communication and learning, and for knowledge …

How Does The Amount Of Spending On Coaches' Salaries And Recruiting Budgets Affect Win Percentage In College Football?, Ashleigh "Alex" Watson

Honors Theses

College football has become much more than a sport for the athletes who play it and entertainment for the fans who watch it. In college football, especially for Football Bowl Subdivision (FBS) schools, winning has become a way to make money. However, in order to make money, people must spend money. In a college football program money is spent on a multitude of things. This study focuses on two important factors, coaches' salaries and recruiting budgets. Specifically, this study looked to find out how the amount of spending on coaches' salaries and recruiting budgets affected win percentage in college football. …

Relationship Versus Transactional Marketing In The Service Industry, Anna-Claire White

Honors Theses

Undergraduate research varies from major to major, offering valuable insight toward understanding more about what one is studying. This study focused on relationship versus transactional marketing in the service industry and the impact that building relationships has on making a sale. The aim of this study was to conduct qualitative and quantitative analyses in order to identify patterns regarding the correlation between building relationships and closing a sale. This objective was accomplished in this study. A sample population of consumers was obtained from a proprietary database from a collection of research obtained during my internship with Company X. The data …

Gender And Career Success In Public Accounting, Jessica L. Rowe

Honors Theses

Public accountants, students, and others evaluated career success and the effect of specific activities on career success. The results suggest that gender bias is not pervasive in public accounting, at least with respect to overall assessments of success, but male and female accountants do appear to weight differently various activities that contribute to career success. This may explain, in part, why women hold fewer public accounting leadership positions than men even though women appear to have an advantage over men when they begin their careers.

Risk Propensity And The Aviator Shortage, Timothy S. Seales

Honors Theses

This is an exploratory research study of the possible similarities in risk propensity between aviators and potential aviators and to determine the feasibility of using focused marketing strategies to increase the number of annually issued pilot certificates. This exploratory research was chosen for its significance in that there is a steady decline in the number of pilot certificates being issued annually (Blair, 2012), and there is also a dramatic increase in the number of airline pilots reaching the mandatory retirement age of 65 (Cary, 2012). The result of these two combined circumstances may cause an acute aviator shortage in the …

Determinants Of A Winning Season For Intercollegiate Football Based On Revenues And Expenses, Burke L. Ellzey

Honors Theses

The athletic departments of many colleges and universities serve as a significant source of revenue to the university. For most colleges and universities, football is the most popular program in the athletic department. The purpose of this research is to analyze different categories of revenues and expenses of each athletic department to investigate how these factors affect the winning percentage of the specific football team. In addition, BCS and non-BCS teams are compared to see how the BCS title affects these categories of revenues and expenses. Multiple regressions are run with the winning percentage being the dependent variable with the …

Bankruptcy Prediction, Gold, And The Great Auto Bailout, Katelin E. Byrd

Honors Theses

With recent economic instability, bankruptcy prediction is a tool that is useful to companies and researchers who are interested in the financial stability of an industry or company. This thesis studies bankruptcy prediction during the most recent recession that occurred in the United States for General Motors with Ford as a comparison company and compares the possibility of bankruptcy to the price of gold per ounce for the corresponding year. The multiple discriminant analysis model was used to complete this research. This model uses financial ratios to predict bankruptcy. This research yielded an inverse relationship between the price of gold …

Emotional Intelligence In Nonprofit Hiring Practices: A New Criterion, Monica Shubert

Honors Theses

In the most basic sense of the concept, Emotional Intelligence (EI) is the level of ability to identify, understand, assess, and control the emotions of oneself, others, and groups. It is a concept that has received popular acclaim over the past three decades since the term was first coined. Much of the growing literature on EI is in managerial and organizational behavior fields. The primary goal of much of this literature is to determine the extent to which EI can affect workplace outcomes. Suggestions that EI has a significant impact on workplace success have led to increased interest on how …

Wmu Career And Student Employment Services – Present Practices And Future Recommendations For Employer Relations, Amanda Jeppesen

Honors Theses

Career services offices currently find themselves in a rapidly changing environment. Due to economic hardship, students and employers are expecting more effective and fruitful engagement, and offices must create innovative solutions to provide such engagement on shrinking budgets. Career services staff charged with conducting employer relations activities are charged with brokering these relationships between employers, students, faculty and staff, and the offerings of their departments. The purpose of this study is to determine current practices for the career services offices at Western Michigan University, Oakland University, and Central Michigan University. Then, best practices identified by industry experts will be explored …

Framing Identity & Change In The Experience Of Interns, Bryleigh Loughlin

Honors Theses

The definition and framing of identity in scholarly work often focuses how an individual conducts identity work in response to identity regulation in order to construct a coherent self. This study expands upon this framework by illuminating the ways that undergraduate interns frame what identity is and the consequences of their framing for their resulting identity construction (identity work). Based on in-depth qualitative interviews, this study demonstrates how participants either framed identity as a stable entity or fluid construct. This study encourages the exploration and discovery of the colloquial ways workers define and discuss identity, so that scholars can understand …

The Effectiveness Internal Auditing Has To Help Improving Companies, Kelsey Miller

Honors Theses

Internal auditing is an independent consulting activity done within the company to insure and improve a company’s operation. The thesis is going to look at, if internal auditing has good effectiveness and efficiency in helping improve companies. Can internal auditing help a company stay on the right track? In the past, there has been much fraud, lies, scandals made by big companies, like Enron and Worldcom. These upsets have cost investors billions of dollars when the share prices of affected companies collapsed. Internal auditing should be able to know what is going on in the company and create ways to …

The Business Of Human Trafficking, Elizabeth Kaczmarek

Honors Theses

Human trafficking has been a social justice issue that has been addressed in the past by many scholars in the social sciences fields and has recently started to be acknowledged by academics in business fields. Exploited labor assisted in building almost all civilizations and while is no longer as blatant as it once was, it is just as prevalent and the market is becoming more aware of the issue. As with profit performance and environmental sustainability, consumers are starting to demand that the third pillar of sustainability – people – be addressed by organizations. In this paper, the current status …

Job Design: A Human Approach Through Catholic Social Teaching And Job Design Theories, Thomas Decastra

Honors Theses

“Job Design: A Human Approach through Catholic Social Teaching and Job Design Theories” is a thesis that looks at the stories of job design theories and catholic social teaching in the last 150 years. Both stories are told and analyzed independently. The story of job design theories begins with Fredrick Taylor, moves to applied psychology, and finishes with contemporary practices that include lean production. The story of Catholic Social Teaching starts with Pope Leo XIII’s Rerum Novarum, includes one document from Second Vatican Council, and three other papal encyclicals ending with Pope Benedict XVI’s Caritas in Veritate. Then …

Tips As An Asset Class: Implications For Asset Allocation, Alexander Hardt

Honors Theses

No abstract provided.

The Chinese Social Enterprise: A Global Phenomenon With Chinese Characteristics, Amanda Jingtong O'Malley

Honors Theses

Social entrepreneurship, a concept that integrates business strategies with achieving social goals, is gaining traction in China. However, it is a distinctly Chinese variant of an approach exported by Western entrepreneurs. The purpose of this thesis to is analyze the Chinese social enterprise by identifying China’s socioeconomic and political forces that create the unique environment in which this trend is taking root. By examining how these factors are changing in China’s progressively more market economy, I conclude that key characteristics of the Chinese social enterprise are also shifting in response—moving from a civil society- originated model to a market‐based social …

North-African Immigration To France: Economic Benefit Or Burden?, Adam Weaver

Honors Theses

Over the past several years, France has had a steadily increasing immigrant population. Most of these immigrants come from fellow European nations, but North-Africans follow closely behind as the second largest group of French immigrants. The ever-increasing Maghrebian population in urban areas has caused hostility from French natives as social unrest rises in response to the European sovereign debt crisis of 2008. The goal of this thesis is two-fold. First, it aims to show the growing intolerance that North-Africans are experiencing in French society. And second, it will examine the consequences of North-African immigration on the labor market outcomes of …

Financial Reporting In Division I College Athletics, Anish Sharma

Honors Theses

The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …

The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier

Honors Theses

The thesis is an overview of the existing pay disparity in the fee-for-service billing amounts for professional medical services provided by physicians to Medicare patients in the United States. Will improvements in the per capita income, percentage of Medicare participants, or change in the population disbursement result in higher Medicare fee-for-service billing amounts for healthcare providers? Mississippi has one of the fewest primary care physicians per capita rates than any other state. One reason may be the Medicare fee-for-service prices paid to physicians. This paper will show Mississippi Medicare fee-for-service fee schedule prices for a sample of HCPCS codes compared …

Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa

Honors Theses

No abstract provided.

Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann

Honors Theses

Activision-Blizzard (ATVI), a market-leading publisher and developer in the videogame industry, represents a fascinating case study of a player in a relatively new industry as it struggles to find a permanent place among entrenched entertainment staples such as music, television, and movies. The company in its present form is the product of a 2008 merger between Activision Inc. and Vivendi Games, thus creating a massive publisher with rights to several of the industry's most popular franchises, including World of Warcraft, StarCraft, and Call of Duty. This industry domination has not gone unnoticed, and as of March 2013, ATVI's share price …

Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal, Jenny Trout

Honors Theses

The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client. When KPMG collected data from 348 of their company fraud investigations in 2011, an average of 87 percent were male (3). Around thirty-two percent of fraudsters usually worked in a finance role which gave them access to assets and financial statements. According to Donald Cressy's research, it takes all three elements to be considered fraud: a triangle of motivation, opportunity, and rationalization. However, in …

An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe

Honors Theses

Religion has been shown to influence decision makers at both the individual and business level. In this paper, I examine the stockholder response to corporate religiosity and religiosity's effects on operational and financial reporting quality. Industry adjusted return on assets and industry adjusted accruals are my measures for operational and financial reporting quality, respectively. Using religiosity data from Dyreng, Mayew, and Williams, I evaluate the 1999 and 2006 mean stock returns by degree of religiosity and return on assets and by degree of religiosity and accruals earnings management. I find that stockholders favor the least religious companies with the highest …

Making Healthy Food Choices: Factors Affecting Healthy Eating In The Context Of The Nashville Mobile Market., Laura Walton Fenelon

Honors Theses

Food deserts are areas that do not have full grocery options, resulting in a lack of healthy foods. These areas are generally low-income, with an abundance of unhealthy convenience stores and chain restaurants. A non-profit organization, The Nashville Mobile Market, was established to combat food deserts in Nashville, TN. This market conveniently provides healthy foods for consumers at low prices. However, The NMM was not utilizing marketing techniques, specifically relationship marketing techniques. A survey was administered to residents in the food desert areas. From this survey, data was collected pertaining to which factors most affected why these consumers do not …

Croatia In The European Union: A Study On Foreign Direct Investment, Unemployment, And Infrastructure, Mary Grace Boland

Honors Theses

This study aims to determine the possible economic success or failure of Croatia in the European Union based on three economic indicators: foreign direct investment (FDI), unemployment, and infrastructure. It also seeks to compare other economic indicators such as GDP growth and inflation of Croatia to the other 27 member-states of the European Union. The goal of this paper is not to predict the future of Croatia, but to discover areas of potential reform and to support existing research on determinants of economic success in the EU. The three chapters that focus on FDI, unemployment, and infrastructure explore the respective …

Organic Farming In France: À La Mode Or A Mode Of Life?, Ellen L. Mallette

Honors Theses

Organic farming, as opposed to conventional or traditional farming that employs the use of chemicals, is a method that was begun in the middle of the twentieth century, shortly after the end of World War II. In many ways it is a return to farming practices that were conducted for centuries until about the late 1800's when pesticides and fertilizers were introduced. The rise of organic farming has been occurring all over the world to varying degrees over the past few decades. The French have always had a strong connection to agriculture, food, and the preservation of tradition, so organic …