Business Commons^™

Catching Companies Who Refuse To Go Green Red-Handed, Wylee Mcgreevy

Honors Theses

Recycling, planting trees, and bringing your own bags to the grocery store are some of the activities people regularly think about when it comes to sustainability. In the grand scheme of life, how much difference can one person make? What if there were stricter standards for corporations which accounted for their emission of pollutants? Environmental Accounting is a branch of accounting that is progressively gaining popularity and has the potential to redefine the standards of sustainability for companies. With integration of past proposals for a carbon tax and a cap and trade system, a new proposal could be formed that …

"Ovar" Come The Silence For Ovarian Cancer Awareness, Amanda Klage

Honors Theses

Growing up, most of us consider our parents to be invincible or untouchable. I know that I did. Sadly, my life took a dramatic turn at the age of 19. That’s when my dear mom, Maureen Klage--the one who was always there for me, passed away from ovarian cancer. She was just 48 years old.

At the time, I didn’t know much about ovarian cancer. I had learned only a little bit of information from my mom while she was battling the disease. But, realizing that I, too, might be at risk for this cancer, I decided to find out …

Technology Expectations Of Cpa Firms: Hiring And The Accounting Curriculum, Kristy N. Wilson

Honors Theses

The purpose of this study is to determine the technology expectations of Certified Public Accounting (CPA) firms and to evaluate whether or not accounting curriculums adequately prepare students to meet the firms’ hiring expectations. A total of 28 participants - 19 sole practitioners and 9 CPA firms - completed an online survey designed to determine the technological skills CPA firms require of new hires, the extent to which recent new hires have met the firms’ expectations, and the accounting software and programs that firms typically use. The researcher also analyzed the accounting curriculums of 22 four-year public universities to gather …

The Effect Of Product Density On Perceived Price And Quality, Joshua Jc Holston

Honors Theses

This study explores whether product density affects crowding, perceived quality, and perceived price of products within the retail space. The goal is to determine whether product density directly affects customers’ perceptions of price and quality of merchandise within retail spaces. It tests the hypotheses that increased product density will lead to an increase in crowding perceptions but a decrease in perceived price and quality. The study uses photographs of retail spaces with differing densities to manipulate product density and an online questionnaire to gather data. A student sample is used to collect the data. ANOVAs are used to determine the …

A Discussion Of Ethics In Relation To Business And Non-Business Students, Casey Mejeur

Honors Theses

In recent years, society has seen a major shift when it comes to the importance of ethical behavior, and also in what constitutes ethical behavior. One of the biggest reasons for this shift is because of scandals in the last couple of decades (ex. Enron). As the public loses trust in upper management because of these scandals, a greater emphasis is placed on the importance of ethics. This paper discusses ethics in relation to business majors and how their behaviors carry over into the workforce.

The thesis begins by determining different sources of ethical behavior, and what may drive people …

Smart Meter Technology And The Effects On Grocery Retailers, Cara Cremeans

Honors Theses

This study investigates the relationship grocery retailers have with their utility company and the smart meter technologies that will be implemented in their grocery stores in the near future. I engaged in background research and conducted qualitative interviews of several Chief Executive Officers and owners of local grocery supermarkets, as well as a contract Chief Financial Officer who works closely with small grocery retail stores. For each interview, the men were asked a series of questions relating to sustainability, smart meters, and store operations.

Saving money at grocery retail stores does not notably come in the form of energy consumption, …

Impact Of Adoption Of Ifrs 8 On Quality Of Financial Reporting Of Foreign Companies Listed On U.S. Securities Exchanges, Qiqi Li

Honors Theses

In this study, the results on the difference between reporting under IFRS 8 “Operating Segments” and under IAS 14 “Segment Reporting” are reported for a sample of foreign publicly traded companies listed on the U.S. stock exchanges for the periods of pre- and post-adoption of IFRS 8. Seven aspects related to the comparison are examined: definition of segments, number of segments disclosed, line items reported for each segment, number of items and words reported for segments, number of geographic areas disclosed, definition of geographic segments, and items reported in geographic disclosure. Upon adopting IFRS 8, the …

Adaptive Selling: A New Direction For The Pharmaceutical Industry, Kristin M. Chmelicek

Honors Theses

The pharmaceutical industry is moving towards more adaptive selling methods for their sales people. This means that the scripted sales pitch must be adjusted for the personality of the customer. Doctors were interviewed to understand their opinions of the sales people that come into their offices. Through the case studies, it was found that the doctors liked the adaptive selling methods with the combination of relational and scripted aspects for the sales presentation. Doctors found that the most successful sales calls were those that were a good combination of relational aspects as well as the education that is within the …

Perceptions Of Bp: Successes Of Post 2010 Oil Spill Recover Effort, Jordan R. Mathews

Honors Theses

This purpose of this project was to determine peoples’ opinions of BP’s post 2010 oil spill recovery effort. The researcher examined 65 faculty at the University of Southern Mississippi in order to determine their beliefs, attitudes, and intentions concerning different elements of the BP oil spill recovery effort. The researcher found that there is an overall negative opinion concerning the economic, ecological, and overall recovery effort aspects of the spill. This research suggests that BP still has some work to do in order to restore the gulf coast like they promised.

Facebook As A Job Screening Tool: Are Sales Employers Discriminating Against Job Applicants Based On Their Facebook Profiles?, Jocelyn M. Lockhart

Honors Theses

Social media networking sites are an exceptionally popular resource of self-expression in modern society. They allow friends, families and lovers across the globe to connect and stay in touch with one another. It has become increasingly common for hiring employers to utilize these sites as job-screening platforms. This research will explore how sales employers specifically examine job candidates’ Facebook profiles. Furthermore it will examine whether or not they are discriminating against these applicants based on their Facebook content.

Gaap And Ifrs Convergence: The Effect On Lease Accounting, Ellen E. Bailey

Honors Theses

The research performed in this study has two main objectives. The first objective relates to lease accounting and the way accounting for leases differs between Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). The second objective relates to how companies will be affected by the convergence of GAAP and IFRS.

As Seen In Vogue: An Analytical Observation Of Nudity In French And American Vogue, Elizabeth A. Kiehn

Honors Theses

For centuries, Europe has been the leader in fashion production and innovation. At the heart of this continent lies the fashion capital of the world—France. French designers have always been on the cutting edge of fashion. Setting trends, shocking consumers, and enticing the world have been normal everyday activities for them as if it is in their blood. French culture is much more daring and open about sexuality in comparison to American culture, however, American designers and retailers are still heavily influenced by French fashion designs. This begs the question then: Are French fashion magazines equally influential on American fashion …

Movement Marketing Of Nonprofit Organizations: Creating Consumer Advocates, Laura B. Hunt

Honors Theses

The title of my thesis is called Movement Marketing for Nonprofit Organizations: Creating Consumer Advocates. The purpose of the study was to determine how nonprofit organizations use marketing to further their cause. The study involved interviewing employees of nonprofit organizations using a standard questionnaire to gather information about how the organization utilizes marketing internally and externally. After analyzing the information gathered from the personal interviews, several techniques were used by all of the organizations. The organizations use movement marketing by first starting to spread the passion for their cause within the organization through employees, volunteers, and board members. These advocates …

U.S. Gaap Versus Ifrs: Reconciling Revenue Recognition Principles In The Software Industry, Jason T. Babington

Honors Theses

In the world of financial accounting, a demand for universal standards exists. The two primary standard setting boards, The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), have made some strides in developing universal standards, but they still are not fully reconciled in the area of software revenue recognition. The main reason the two standards are not reconciled in the area of software revenue recognition is that a difference exists in the critical event between the standards. The critical event refers to the exact time a company recognizes revenue on its books. The purpose of the …

"The Living Building Challenge", Giovanni Roberto

Honors Theses

As we look around our community and the world, it becomes very apparent that we are facing many environmental, social and economic issues. In hope to make strides toward a positive future, the International Living Future Institute has developed many stringent programs, one of them being the Living Building Challenge (The Challenge). The Challenge is working to fix the problems of the built environment and to restore the negative impacts our building, landscapes, structures, etc. are having on the Triple Bottom Line (People, Planet, Profit).

The Challenge’s mission states:

To encourage the creation of Living Buildings, Landscapes and Neighborhoods in …

Leadership: Learning To Surf Into A Wave Of Change, Zachary Putnam

Honors Theses

In recent decades, leaders have needed to learn to surf into the wave of change. Throughout the business world, there are number of changes that are currently happening. The ideals of surfing can be used as an analogy to guide how leaders should react to these changes. Leadership is a process of influencing people, and it continues to change with the uncertainty and ambiguity in the business world today. Therefore, it is important to try to move through the five levels of leadership: position, permission, production, people development and personhood. Over the past decades, the nature, scope and intensity of …

Behavioral Intervention To Reinforce Correct Youth Employee Behavior At A Nonprofit Boy Scout Summer Camp: A Case Study, Joshua Kallen

Honors Theses

A reinforcement plan was implemented to improve employee adhesion to set parameters in performance at a 24-hour employment scenario. The reinforcement plan successfully negated the extinction effects of the contingency across the 4 week quasi-experimental period which showed improvement compared to qualitative baseline data. These findings suggest that the reinforcement plan, rather than punishment contingencies, is a more effective tool for encouraging employee participation in activities which participation is aversive.

Why Isn't China Exporting Automobiles? : A Model Of Technology Adoption, Nianchen Han

Honors Theses

In modern times, the automobile industry has become a relatively labor intensive industry as compared to other industries such as the food processing industry orIT industry. Normally, several people are involved in each process of an automobile production line. However, for a food processing firm such as a bottled water firm, it only takes a few people to control the huge machine in the factory. Under the Heckscher-Ohlin theorem’s assumption, a country will operate an industry that is intensive in its abundant resource. That means a labor abundant country will produce labor intensive goods and a capital abundant country will …

Generic Medicine Price Discrimination In The Emerging Market, Amy Mcmahon

Honors Theses

This paper studies price discrimination in forty emerging markets for forty-nine generic drugs for the therapeutic areas of cardiovascular diseases and infectious diseases. This paper studies how the age of a drug and how income distribution in a country affect the price discrimination of that drug in the country. Price data comes from the World Health Organization and Health Action International database. This paper shows that: (1) the longer the drug has been on the market, the less price discrimination that is present; and (2) the greater the income inequality in a country, the more price discrimination that is present. …

Fashion Adoption Behaviors Of Women In Manhattan Related To Spring 2012 Apparel Fashion Trends, Nicole Powell

Honors Theses

The purpose of this study is to look at the spring trends for 2012 and then compare them that to what the women of Manhattan are actually wearing, during the same season. I wanted to understand how women were adopting the fashion trends from Spring 2012 and turning them into part of their own self-identified style. I went on a research trip to New York City from May 6th to May 12th and spent a great deal of time, on the streets, observing and taking pictures of what real Manhattan women are wearing. For this project, I focused on four …

Trade Evolution And Exchange Market Pressures, Bradley Rotter

Honors Theses

This paper looks at the relationship between trade openness and an exchange rate volatility index called exchange market pressure. The theory behind the paper is that increasing trade flows between nations should reduce economic volatility, as it allows for the correct allocation of goods and services across borders. The results show a negative relationship between an increase in trade openness and volatility as measured by exchange market pressures. The empirical estimate is based on 20 OECD nations from 1992 to 2007. Although, trade shows some impact on volatility, most instability arises from systematic risks that are felt globally.

The Effects Of Social Media On Fashion Consumption, Sydney Mccarthy

Honors Theses

The fashion industry, like most business in general, has been heavily impacted in recent years by the introduction of online social media. Social media has changed the way in which people not only communicate, but also how firms advertise and reach their consumer. The purpose of this research was to explore the ways social media impacts fashion consumption, specifically among the female, college-age demographic. Secondary research was used in the initial stages of the process to gather information prior to conducting primary research. Both qualitative and quantitative research was then conducted. The primary method for collecting qualitative data was personal …

An In-Depth Comparison Of Three Fast Food Industry Giants: How Chick-Fil-A Differs From Mcdonald's And Wendy's In The Growth From Humble Beginnings To Become Multi-Billion Dollar Companies, Jonathan Cardwell

Honors Theses

From humble beginnings to industry giants, three companies have combined for over 163 years of implementing innovative business models and growing sales across the globe. Chick-fil-A, McDonald's, and Wendy's have accounted for tens of billions of dollars in sales revenue since their respective inceptions. Chick-fil-A is a family-owned company started and run by S. Truett Cathy and his children. McDonald's is an industry juggernaut created by Ray Kroc, and Dave Thomas founded Wendy's. Over the years, Chick-fil-A has prioritized its growth by maintaining their high quality standards in exchange for a slower growth rate. McDonald's has grown rapidly to an …

The Differential Effects Of Mandatory And Voluntary Auditor Rotation On Investors' Expectations Of Financial Reporting Aggressiveness And Willingness To Invest, Kelsey Maynord

Honors Theses

No abstract provided.

Analysis And Application Of The Vector Marketing Corporation Business Model, Tyler Nabel Yasa

Honors Theses

Vector Marketing Corporation, an established direct sales company, has strong sales and recruiting programs. The goal of this research is first, to analyze the effectiveness of Vector's sales and recruiting programs and second, to assess variations of the application of the Vector business model to other businesses. For easier comparison and analysis, Vector's business model was divided into nine segments. This business model was then applied to the operations processes of Goodwill, Amway Global, and Andrews University School of Business Administration (SBA). While findings indicate useful applications for all three businesses, the strongest results pointed to Amway Global and Andrews …

Daring To Dream, Michelle Carreon

Honors Theses

Many people are unaware of the DREAM Act and its benefits; however, many scholars agree that the DREAM Act at the federal level is potentially beneficial to those undocumented students and to the United States. These scholars have researched the various benefits of the DREAM Act, such as an increase in human capital, increase in education revenue, and increase in taxable income. The DREAM Act can potentially give students the opportunity to obtain a higher education and ultimately a job and a better life. Most likely, ignorance of the DREAM Act has obscured the benefits it provides. People are more …

Title Ix Compliance: A Comparison Of Division I Equality, Jacqueline Leake

Honors Theses

The passage of Title IX of the Education Amendments of 1972 has had a significant impact on college athletics. However, there is still a large disparity between opportunities offered for men and women. This study determined the true gender equality within Division I athletics. Inequalities were assessed in the areas of athletic participation, athletically related student aid, recruiting expenses, and total expenses. Data from these areas were gathered from the Equity in Athletics Disclosure Analysis Cutting Tool. Ratios and the difference between the ideal and current values were calculated for each category. Institutions were ranked in each category, as well …

What Impact Does Cause-Related Marketing Have On Professional Sports Teams?, Christina Damore

Honors Theses

In today's competitive business climate, firms must find new and innovative ways to differentiate their brand from others in their field. American Express Credit Card Company discovered such a marketing tool in 1981 when they sponsored the Statue of Liberty Restoration Project by donating a predetermined percentage of their card sales. The purpose of the sponsorship was twofold: American Express wished to increase card usage as well as support a cause to gain an overall better corporate image. In the end, American Express experienced a 28% increase in card usage and was able to donate $1.7 million to the Statue …

Mergers And Acquisitions In Small And Medium Sized Enterprises In The Health Care Industry: The Effect Of Regulations On Merger And Acquisition Success, Jessica Bucci

Honors Theses

This study aims to address the lack of information present on small and medium sized enterprises in the merger and acquisition process. An analysis of M&As in the health care industry was conducted The regulations in the health care industry are also investigated in order to demonstrate their effect on SMEs wishing to participate in M&As. A qualitative analysis was conducted to analyze interviews of physicians who have participating in M&As. The results demonstrate the similarities and differences in large and SME M&As.

Cost Accounting Applied To Farming In Southwest Michigan, Toni Fisher

Honors Theses

The purpose of this study is to discuss how cost accounting is applied to the farming process. Specifically, this study evaluates and defines costs incurred within the farming industry where products are produced and sold after being generated from raw materials. Successful farmers must know the costs of raw materials acquired to produce cash corps.

While there are many types of crops farmed in southwest Michigan, this study specializes in cash crops, specifically corn and soybean production. Cost accounting methods applicable to the farming industry are introduced, discussed and applied in this study. A spreadsheet is presented which displays typical …