Business Commons^™

Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin

Business Faculty Publications and Presentations

This study investigates factors in the recruiting process that influence accounting students’ choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students’ perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, …

Designing An Interactive Visual Analytics System For Precipitation Data Analysis, Dong Hyun Jeong, Pradeep Behera, Bong Keun Jeong, Carlos David Luna Sangama, Bryan Higgs, Soo Yeon Ji

Management and Decision Sciences

As precipitation analysis reveals critical statistical characteristics, temporal patterns, and spatial distributions of rainfall and snowfall events, it plays an important role in planning urban drainage systems, flood forecasting, hydrological modeling, and climate studies. It helps engineers design climate-resilient infrastructure capable of withstanding extreme weather events, which is becoming increasingly important as precipitation patterns change over time. With precipitation analysis, multiple valuable information can be determined, such as storm intensity, duration, and frequency. To enhance understanding of precipitation data and analysis results, researchers often use graphical representation methods to show the data in visual formats. Although existing precipitation analysis and …

Project Foresight Annual Report, 2023-2024, Paul J. Speaker

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent local, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2023-2024 performance period includes laboratory submissions for a variety of fiscal …

U.S. Options Exchange-Traded Funds: Performance Dynamics And Managerial Expertise, Elroi Hadad, Davinder K. Malhotra, Robert Mcleod

School of Business Faculty Papers

This study examines the performance dynamics of U.S. options exchange-traded funds (ETFs), whose investment strategy involves options contracts. Analyzing monthly returns data from February 2014 to April 2023, we evaluate the risk-adjusted performance, volatility, and market sensitivity of U.S. options ETFs relative to U.S. and global equities. Using Carhart's four-factor model, we find that U.S. options ETFs yield lower monthly returns than those of U.S. equities but outperform global equities, suggesting potential diversification benefits. While U.S. options ETFs underperformed during the COVID-19 pandemic, they demonstrated resilience thereafter, offering higher rewards for downside risk. We also find that managerial expertise may …

Business Education 4.0: A Pedagogical Emphasis On Innovation, Flexibility, And Scalability, Huijue Kelly Duan, Hussein Issa, Miklos A. Vasarhelyi

WCBT Faculty Publications

Higher education institutions (HEIs) face increasing competition, not only from peer institutions but also from technology companies and software developers. The traditional educational model in HEIs is losing its appeal in comparison to more targeted and embellished learning offered by specialized outlets. This study proposes an innovative educational model aiming to help higher education avoid obsolescence. The proposed model, dubbed Business Education 4.0, treats content as building blocks that can be used to build personally tailored courses. The model guides students through creating their modularized custom courses, delivers course materials, analyzes student performance, offers students continuous support, and gathers feedback. …

Using Video-Based E-Tivities For Peer-Led Assessment, Niamh Imbusch

Case studies: Digital Education

This case study describes an on-line peer-led assessment on the topic of ‘building personal entrepreneurial resilience’. The assessment is worth 30% of the overall module grade. Students complete a self-assessment measure of personal resilience (Reivich & Shatte, 2002) and are asked to note which resilience factor(s) resonate most strongly for them; they self-select recommended activities for building personal resilience and complete at least one. On completion, they prepare a 5-minute video recording using the integrated Brightspace technology, reflecting on their experience of the activity. Once all student videos are uploaded, they review and comment on – using clear guidelines – …

Decoding The Algorithm: The Mathematics Behind Tiktok’S Short-Form Content Success, Ashley N. Lynch

Honors Scholar Theses

Within the realm of social networks, TikTok has become the central hub for short-form video content. The network’s unique ability to capture individual preferences using predictive analytics has greatly contributed to its massive success, allowing the company to optimize its performance and content personalization. In an age where digital media have such a significant influence on society, it is essential that users develop an understanding of how social network algorithms function to make more informed online decisions. Although TikTok’s technological system is primarily undisclosed, the platform certifiably leverages several key mathematical principles within its algorithm to achieve its core goals …

The Impact Of Ai On Salary Trends And Employment Projections, Anastasiia Semerianova, Annie Chen, Rebecca Mui, Ekaterina Viro, Hui Ting Huang, Thiy Alsaidi

Publications and Research

This project is designed to research the potential future impact of AI implementation on job displacement across key industries such as healthcare, manufacturing, and others. It aims to analyze how automation and AI technologies influence employment trends and workforce demands, as well as the correlation between AI integration and changes in salary structures. The goal is to provide data-driven insights that can inform policymakers, educators, and industry leaders on how to prepare for and adapt to evolving labor market dynamics.

From Gender-Building To Sustainability: The Evolution Of Toy Advertising And Purchasing Decisions, Camille S. Hernandez

Whittier Scholars Program

For my Whittier Scholars Program senior project, I am exploring the psychological dynamics behind toy purchasing decisions. Specifically, what compels parents to buy certain toys and what drives children’s desires for specific products. As toy marketing continues to evolve, a growing emphasis on eco-friendly and non-toxic toys has emerged, appealing to both parents’ environmental concerns and children’s interest in aesthetics and play value. This shift has been heavily influenced by social media, where platforms like TikTok, Instagram, and Facebook play a key role in shaping consumer preferences. Through constant exposure to advertisements, parents and children alike are becoming more aware …

An Empirical Study On The Economic And Policy Drivers Of Livestock Risk Protection Utilization, Milan Chauhan

Department of Agricultural Economics: Dissertations, Theses, and Student Research

Federally supported risk management programs for livestock producers have existed for the last twenty years. Among these, Livestock Risk Protection (LRP) is a federally subsidized insurance tool available for cattle producers to manage downside price risk. In recent years, participation in LRP has surged. This paper examines the key economic and policy variables that partially drive LRP utilization and analyzes the role of risk management educational efforts in the decision to participate and the intensity of the insurance utilization using unique state-level panel data from 2003 through 2023.

The study analyzes three complementary metrics of insurance utilization: market volume (policies …

Evaluating Risk And Return Of Corn And Soybean Marketing Strategies Using Monte Carlo Simulation Methods, Johanna Ilves

Department of Agricultural Economics: Dissertations, Theses, and Student Research

This study evaluates the performance of pre-harvest marketing strategies for corn and soybeans, using Monte Carlo simulation techniques. Given the increasing volatility in commodity prices and the evolving landscape of agricultural markets, producers face growing challenges in developing effective marketing plans that manage risk and enhance profitability. This thesis examines thirteen marketing strategies from 2008 to 2024, including benchmark harvest-only sales and various pre-harvest futures contract approaches. Historical futures price data for December corn and November soybean contracts were used to simulate 1,000 marketing outcomes per strategy per year, capturing a broad range of market conditions. Key performance indicators such …

Planting The Seed: Rumors And Ceo Dismissal, Diego Villalpando

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

Researchers have investigated the short-term performance implications of CEO dismissals as assessed through investor reactions to CEO dismissal announcements. While the corporate governance mechanism of dismissal that boards orchestrate when CEOs underperform could be positively perceived by investors, empirical evidence suggests that a positive association between CEO dismissals and investor reactions is equivocal. Thus, in my dissertation, I examine investor reactions to S&P 500 dismissal announcements and further understanding about this intriguing relationship through the development of theory that incorporates the important theoretical mechanism of information uncertainty. Since it is increasingly hard for boards to reduce the information uncertainty surrounding …

Amazon Strategic Audit, Trinity L. Hansen

Honors Program: Senior Projects (Public)

Amazon.com, Inc., also known as Amazon, is a global e-commerce company that provides online retail, digital streaming, and cloud services. Since 1995, Amazon has grown to encompass a variety of diverse markets while maintaining leadership and competition in each. Although Amazon competes in several industries, this strategic audit mainly focuses on its pivotal role in the e-commerce industry and how Amazon has maintained its competitive advantage over the years. This report will start by overviewing Amazon’s history and business model and exploring the e-commerce industry overall and the various competitors in Amazon’s e-commerce market. Diving deeper into Amazon's competitive analysis, …

Gap, Inc. : A Strategic Audit Of Gap, Inc. Company, Amber Hanson, Ike Mcley, Sophie Thomas, Avery Plessel, Kira Pavlik

Honors Program: Senior Projects (Public)

The following paper is a comprehensive overview of the company Gap, Inc., a leading global retailer with a diverse brand portfolio that includes Gap, Old Navy, Banana Republic, and Athleta. They compete in the Family Clothing Industry through their operation of over 3,352 brick-and-mortar stores along with offering their digital shopping platform to align with changing consumer preferences. Gap, Inc. plans to maintain financial rigor, reinvigorating its brands, and strengthening its platform. Their strengths are found in their expanding e-commerce segment and their strong commitment to sustainability. Through a broad differentiation strategy, Gap, Inc. targets a diverse consumer demographic across …

Chipotle Mexican Grill Strategic Audit: An Analysis Of Chipotle Mexican Grill Business Strategy, Garrett Smith, Karissa Hodge, Baden Brumbaugh, Daniel Koland, Ellie Hurst

Honors Program: Senior Projects (Public)

This report outlines a strategic audit of Chipotle Mexican Grill and its business strategy and policies. The report dives into how Chipotle creates strategic value and competes in the fast-casual food industry. Chipotle’s strategic mission, Cultivate A Better World, motivates them to focus on sustainable practices involving farming, emissions, and water stewardship. Despite facing issues involving health concerns, Chipotle has recovered and positioned itself in a strong position for the near future. With its new CEO, Scott Boatwright, Chipotle has to navigate a crowded fast casual industry that faces market pressures from consumers around healthy eating.

A Case Study On Readiness Of Engineers In Agricultural Technology Start-Ups, Katie Marie Mowat

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

This dissertation explores the perceptions of practicing engineers regarding the skills necessary to be workforce-ready at agricultural technology (ag-tech) start-ups in the Midwestern United States. A qualitative case study methodology is leveraged, combining both interview and job description data. Given their uniqueness, the study divides the ag-tech start-up industry into two subcases: livestock and cropping systems. The Work Readiness Integrated Competence Model (WRICM) is used as the theoretical framework for this study and informs the conceptual framework and analysis processes. The study identified skills that fit into thirteen distinct categories, which are further grouped into four overarching resource groups. Skills …

The Product Of Property Tax: How Property Tax Affects Agricultural Production In Nebraska, James L. Kriz

Department of Political Science: Dissertations, Theses, and Student Research

The question of what level of property tax is acceptable has become an increasingly prominent question within agriculture, which is shown by the rise of interest groups and bill introduction in Nebraska. As such, this paper examines how property taxes affect Nebraska's agricultural output. The study employs a quantitative analysis of all Nebraska counties over 21 years from 2000 to 2020. This study hypothesizes that as property tax rates increase, farm outputs will decrease. The study offers a new analysis in an understudied subsection of the agriculture policy literature and points towards a new direction in which the field can …

Sociological Understandings Of Entrepreneurial Action And Intention, Jeffrey Cavanaugh

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

Entrepreneurship as a trend has emerged across many different disciplines, drawing on theory from psychology, economics, and sociology. Importantly, sociologic aspects of entrepreneurship remain hidden from scholarship, as existing topics are often vague or narrowly partitioned. In my dissertation, I utilize sociological understandings of human interactions which define entrepreneurial intention and action. Specifically, I explore how entrepreneurs’ religion, rurality, and social media use influences their behaviors. Throughout these three quantitative essays, I contribute to a better understanding of the social psychology of entrepreneurship, and why entrepreneurial pursuits are so intricately linked to every aspect of society. Throughout my research, which …

Support, School Climate And Teacher Wellbeing In The Wake Of Covid-19: A National Study Using Ntsp Data, Annastashia M. Teepe

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

Research indicates a significant number of teachers planned to leave the profession following the COVID-19 pandemic, with national surveys in 2021 revealing about 25% considering departure. Stress, low pay, remote teaching demands, and lack of support contributed to attrition, impacting school climate, which influences productivity, collaboration, and job satisfaction, and is inversely related to turnover. The shift to remote learning also demanded new skills and exposed technological disparities. This quantitative study examined the pandemic's impact on teachers' perceptions of school climate, support, resources, job satisfaction, burnout, and intent to leave using the 2020–2021 National Teacher and Principal Survey. Factor analyses …

Morgan Stanley’S Competitive Strategy And Industry Environment: An External And Internal Analysis, Mikaela S. Waggoner

Honors Program: Senior Projects (Public)

Morgan Stanley is a global financial services firm that trades, manages, and distributes capital for a wide range of clients. Its competitive position is dependent on a number of factors including reputation, quality, and innovation, and the firm is subject to many internal and external factors that affect its competitive position. This work seeks to examine the factors that affect Morgan Stanley’s strategy and competitive position, looking at both historical factors and potential future outcomes. A PESTEL analysis as well as an analysis of Porter’s Five Forces in the financial industry are used to demonstrate the external factors that influence …

Through Every Door A New Story: An Advertising Campaign For Francie & Finch Bookshop, Aislinn T. Sullivan

Honors Program: Senior Projects (Public)

More and more of our world is run by algorithms. What we see, what we buy, and what we share. Online retail has sent ripples through the book-selling industry, but the algorithms can’t replicate the feeling of tangible discovery and shared experience.

As more free time is taken up by digital entertainment, moms are seeking to create personally resonant experiences for those they love. This campaign strives to introduce Francie & Finch as the stage for the target market, moms ages 35-50, increasing brand awareness.

These moms remember the things that tightened their bond with their loved ones like …

Espn Navigates A New World Order, Grace Rowe

Honors Program: Senior Projects (Public)

ESPN has been at the top of sports broadcasting for decades. Recently, there has been a shift in consumer behavior towards preferring digital streaming instead of cable television. In this report, I will discuss the background of the Entertainment and Sports Programming Network (ESPN) and its competitive advantages. I will analyze the situation using a strategic framework to take a closer look at what solutions ESPN could implement. Finally, I will recommend how to successfully transition from the crown jewel of cable bundles to an online streaming platform. After looking at the PESTEL framework, Porter’s Five Forces, the VRIO framework, …

Achieving Reward-Based Crowdfunding Project Success: An Examination Of Value Congruence, Bright Frimpong, Emmanuel Wusuhon Yanibo Ayaburi, Francis K. Andoh-Baidoo

Information Systems Faculty Publications

Crowdfunding founders increasingly rely on reward-based platforms to raise capital for their projects. However, the low success rate of reward-based project campaigns remains a concern for many founders and platform managers. Prior studies investigating participants’ motivations have focused on either the founder or backer perspective, with little research examining the joint effects of founder and backer motivations. Drawing on the theory of basic human values, we assert that founders and backers are strategic about their motivations for engaging in crowdfunding campaigns. We identify four basic human values—self-transcendence, self-enhancement, openness to change, and conservation—that may reveal their intrinsic motivations and investigate …

Fintech Companies Vs Traditional Lenders: Who Performed Better During Recent Rate Hikes?, Jordan Terry

Honors Scholar Theses

This research examines the performance of financial technology (fintech) lending companies, compared to traditional lenders, to assess whether a competitive advantage exists during periods of rising interest rates. A meta-analysis is conducted, linking historical lending behavior of banks and fintech lenders in relation to interest rate movements. Analysis of loan performance during the period 2013-2024 indicates that fintech lending does not reveal a significant advantage on a risk-adjusted basis during interest rate hikes. However, there is anecdotal evidence suggesting that the largest peer-to-peer lending platform experienced enhanced lending efficiency during a period of low interest rates. Overall, evidence suggests that …

The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat

Research Collection School Of Accountancy

In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York’s False Claims Acts (FCA) that explicitly extended whistleblower incentives to corporate income tax whistleblowers. We identify treated firms (firms exposed to New York’s FCA) using establishment-level data and descriptive analyses. Using a sample of firms exposed to New York and neighboring states, we find evidence that New York’s FCA reduced state tax avoidance. In cross-sectional tests, we find that effects are increasing in firms that grant fewer employee stock options and industry regulation, consistent with deterrence increasing …

Monitoring Incentives And Tax Planning: Evidence From State-Owned Enterprises, Eva Eberhartinger, David M. P. Samuel

Research Collection School Of Accountancy

This study provides new evidence on the association of state ownership and tax planning by showing that a state owner’s monitoring incentives affect a firm’s tax planning. Using the setting of a developed market economy, Germany, we distinguish between state owners that directly benefit from state-owned enterprises’ (SOEs’) income tax payments and those that do not. Our results indicate that state ownership is not associated with less tax planning unless the state owner directly benefits from higher tax payments. These results are robust to various specifications and suggest that shareholders’ monitoring incentives are a determinant of a firm’s tax planning …

Prescription For Progress: A Retention Plan To Heal The Dying Nurse Workforce, Margaret Curd

Senior Honors Theses

The United States is currently facing an unprecedented nursing shortage which stems from many variables, including a lack of clinical rotation sites for students, increased burnout among current nurses, and a growing retiring workforce. Rising nurse turnover rates negatively impact patient outcomes, which should concern all levels of management. One specific hospital facing such an impact is Advocate Christ Medical Center in Oak Lawn, Illinois. This thesis seeks to address their substandard staffing ratios in an extensive, holistic strategic retention plan. Metrics for proving the plan’s success are provided alongside a discussion of proper calculations for each.

Beyond The Paycheck: Crafting A Competitive Benefits Package In American For-Profit And Non-Profit Entities, Olufemi C. Akpona

Senior Honors Theses

This thesis explores the changing landscape of employee benefits and theorizes how benefits can further be formulated to appeal to the specific employee base in every for-profit and non-profit organization. An evaluation is given of common benefits offered in the United States as well as an evaluation of the legal, financial, ethical, and psychological dimensions of providing employee benefits. Finally, an example benefits package is presented in order to illustrate how an organization can provide unique benefits to recruit and retain employees in the communities they operate in.

Investigating Business Cybersecurity Vulnerability And Development Of An Application For Security Awareness Training Platform For Small And Medium-Sized Enterprises, Baijun (Jack Skywalker) Jiang

Senior Honors Theses

Small and medium-sized enterprises (SMEs) are increasingly becoming prime targets for cybercriminals due to their limited IT expertise, inadequate cybersecurity investment, and insufficient security awareness training. The increasing sophistication of social engineering attacks are rendering traditional security awareness programs obsolete, as they fail to effectively promote behavior change. The proposed solution develops a software-based security awareness training program that integrates interactive activities, realistic scenarios, and gamified learning methods to engage employees and facilitate long-term behavioral change towards security awareness. Future research should focus on evaluating the effectiveness of the proposed training program in real-world scenarios to measure its impact on …

U.S. Tax Treatment Of Crypto Assets, Kylie May Schmitt

Senior Honors Theses

Disagreements exist surrounding the proper definition and tax treatment of cryptocurrency. The IRS views crypto assets as a type of intangible property, and most guidance regarding how to include income or loss from cryptocurrency on the relevant tax forms stems from this classification. Crypto asset transactions create either ordinary or capital income or loss, depending on the taxpayer’s reason for holding the assets. This requires keeping track of the cryptocurrency’s fair market value at the time of receipt and disposition. While researchers have not reached a unanimous conclusion, most identify problems with this treatment and instead propose alternative methods, such …