Business Commons^™

The Propitious Puzzle For Small Business Owners: Understanding The Section 199a Deduction, Kameron Elizabeth Kehoe

Honors Program Theses

This paper will analyze how the new tax law changes passed by Congress that are effective beginning in the 2018 taxable year, specifically the Section 199A deduction, will impact small businesses. Research will be based on a survey of small business owners and tax professionals in the Cedar Valley area about their knowledge and opinion of the tax law changes. In order to make comparisons between the different businesses, questions will be geared towards how the businesses are planning to calculate the Section 199A deduction and what businesses are planning to do with the extra savings they may have after …

English Proficiency And Earnings Of U.S. Immigrants, Toni F. Moeller

Honors Program Theses

Every year thousands of immigrants come to the United States and look to join the labor force. Most of these immigrants have a first language that is not English. This study analyzes how wage income, business and farm income, and investment income are affected by English proficiency in 2004, 2009, and 2014. I use data from the American Community Survey and a log-linear econometric model to explore this relationship. I conclude that wage income and business and farm income had a positive relationship with English proficiency in 2004, 2009, and 2014 whereas investment income only had a significant positive relationship …

Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson

Honors Undergraduate Theses

The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing …

Gender Differences In Development Center Performance In A Healthcare Organization, Samuel Lawson

All Graduate Theses, Dissertations, and Other Capstone Projects

Over the past 50 years, the assessment center has evolved into a tool used for making selection and job placement decisions, as well as for identifying development areas among incumbents to promote skill and competency development where gaps exist. The present study examined the latter, that of development centers, to address potential gender differences in performance on a variety of exercise and competency areas within a development center context. Research efforts were also directed toward the exercises and competencies themselves and the relationships between them. Multiple regression analyses were conducted to investigate exercise-competency relationships, while t-tests were conducted to investigate …

The Aaart Fund, Jill Jongen

MA Projects

Art is no longer only perceived as an “investment of passion”. Rather, art constitutes a viable alternative financial asset class that can be exploited through strategic trading. Due to the lower volatility and lesser correlation with traditional assets, holding art in an investment portfolio offers diversification benefits that will maintain returns while reducing risk. However, acquiring the “right” artworks, that is, the ones that will appreciate in value, can be pricey and risky. Investors can overcome these two challenges through participation in pooled art investments such as THE AAART FUND.

THE AAART FUND, located in New York City, is a …

Kaya | Project Public Art, Tenzin Lama

MA Projects

KAYA|Project Public Art exhibits public art in public spaces in Kathmandu every two years. Every year we have two special events around the topic of Public Art and Public Sphere. It’s a private foundation initiated by a Kathmandu dweller who understands the ever changing landscape of Kathmandu. On the verge of gentrification, and other political transformation, Kathmandu requires a selfexpression of urbanity and dwelling. This foundation gives agency to the ordinary citizens to define their public sphere in the long run through it’s forum and active advocacy.

Kolkata Biennial Foundation, Aman Bacchawat

MA Projects

The Kolkata Biennial Foundation project is a blueprint to establish a biennial in the city of Kolkata, India. With the proliferation of the biennial format since the 1990’s there are currently 250 active biennials that occur every year. The project is a study of finding the feasibility of the hosting a biennial and various costs and funds required to realize this dream. With the contemporary art infrastructure in India still in its adolescence, the foundation will become the catalyst in improving the current scenario of artistic progression in the country and the region and provide the foundation blocks for the …

Yu Buyu: A Curatorial Studio: A Business Plan 2019-2024, Jing Mei Yu

MA Projects

The paper proposed a five-year business plan for establishing a curatorial studio in Chengdu, China - YU BUYU. It analysed the current statues of contemporary art in Chengdu from different perspectives, for example, in terms of museums, galleries, art fair, and etc. By analysing the situation, the paper identified Chengdu’s area of improvement - to grow the local art ecosystem between museums, galleries, artists and individual collectors by strengthen the connections and relationships between different sectors and increase interactions with wider art community. The paper thus proposed the curatorial studio as an active gathering place to exhibit emerging art, to …

Business Plan Project, Hejun Xu

MA Projects

The business plan is to build an online trade platform dedicated only to selling ceramic art and design in China, our mission is to provide high quality and modern design of ceramic art to middle - and upper - middle class of the country, and is to also reinvigorate the country’s tradition and culture of aesthetic object appreciating

Gallery Swap, Denise Szekely

MA Projects

In a world increasingly dominated by mega-Galleries like Zwirner and Gagosian with outposts in several continents, an international presence seems almost required for success. The rising cost of real estate in art capitals like London or New York is harming the gallery ecosystem, with less than half of the galleries reporting profitability. Smaller galleries, if they continue to run the current course, will never be able to compete with the likes of Hauser & Wirth or David Zwirner.

Art fairs are an expensive alternative to providing international reach, as they provide a small yet impersonal space in a different place …

Mccoll Consulting, Virginia Mccoll

MA Projects

McColl Consulting is a full-service art-consulting firm based in Atlanta, Georgia, which assists individual and corporate clients in the acquisition, disposition, relocation, and management of collections of fine art and other collectible assets.

We believe that art has the ability to influence our daily lives and transform the spaces in which we live and work. Works of art can inspire, create, and communicate values throughout each environment they are placed.

McColl Consulting provides clients with complete assistance in the purchasing, shipping, handling, installing, and storing of objects as well as managing inventory of the entire collection of fine art and …

Kalaheo Art Space, David Hanlon

MA Projects

On Oahu, our local art scene is seeing a renaissance of sorts when it comes to contemporary art practices mixed with local flavor. Kaka’ako area is a great example of this. Kaka’ako and China Town on the island of Oahu are new venues and outlets of contemporary theories and methods of showcasing art and the new generations both social and economic ideologies that have been adapted for island life.

While all of this is happening, there still isn’t a place where creatives on Isle can go to create, collaborate and grow their artistry all in one permanent place. More often …

Koda: Business Plan, Klaudia Draber

MA Projects

High costs of real estate prevent artists and social entrepreneurs from unleashing their curiosity. Secluded working spaces limit inspiration and the ability to cross-pollinate ideas. Traditional entrepreneurship is often disconnected from local realities, and fails to address the pressing societal and communal challenges. KODA provides space for collaborative work and enables synergy. It is a laboratory of creative concepts and a platform to advance the careers of artists and social entrepreneurs in an experimental manner to enable mutual learning and co-creation.

KODA will launch in two locations. The primary exhibition and co-working space will open in 2021 in Crown Heights, …

Chuck Close: The Cost Of Behaving Badly, And #Metoo, Rebecca Cohen-Homapour

MA Theses

In July of 2016, artist, Chuck Close was interviewed with a front cover spread in New York Times Magazine to discuss his legendary career. In December of 2017, Close was accused of sexually mistreating women on numerous occasions. This dissertation considers the powerful artist Chuck Close and repercussions following recent accusations against him made by multiple women. It will help us begin to understand how the recent allegations affect art museums and public exhibitions. There is also a discussion analyzing if an artists’ work can be separated from the reputation of its author. A hedonic regression, data analysis and interviews …

High Or Low? The Value Of Transitional Paintings By Jackson Pollock, Willem De Kooning, And Mark Rothko, Monica Peacock

MA Theses

Transitional works of art are an anomaly in the field of fine art appraisals. While they represent mature works stylistically and/or contextually, they lack certain technical or compositional elements unique to that artist, complicating the process for identifying comparables. Since minimal research currently exists on the value of these works, this study sought to standardize the process for identifying transitional works across multiple artists’ markets and assess their financial value on a broad scale through an analysis of three artists: Jackson Pollock, Willem de Kooning, and Mark Rothko. The results reveal that transitional paintings by these artists are high in …

Diversity And Inclusion In Art Museum Board Of Governance: Does The Boardroom Reflect The Community?, Margaret Farrell

MA Theses

The objective of this thesis is to examine the diversity and inclusivity of the art museum board of governance to see if the community accurately represents in the boardroom. This study finds a severe resistance to change along with the many obstacles corporate and nonprofit sectors face when incorporating diversity and inclusion in the boardroom. Based on population shifts affecting the cultural landscape of the workforce, this thesis focuses on the crucial need for art museums to strategize and implement diversity and inclusion in their board of directors. This study outlines comprehensive strategies from corporate and nonprofit sectors which are …

An Analysis Of Strategic Planning In Delivering Infrastructure In Ireland, Noel Murtagh

Theses

The 2009 recession was the most severe recession in the history of the state and led to bankruptcy and subsequent bailout of the Irish state by the European Union, International Monetary Fund and the European Central Bank (collectively known as the 'Troika'}. In this context, this research looked at the role of strategic planning and investigated did Ireland lack a strategic planning perspective in economic development, with a particular focus on the delivery of critical national infrastructure. This research also looked at the impediments to the delivery of infrastructure in Ireland, the benefits to national growth with investment in infrastructure …

An Investigation Into Teleworking As A Flexible Working Arrangement In The Irish Private Sector, Elaine Galvin

Theses

This study is based on teleworking in the Irish private sector. The aim of the research study was to assess the impact teleworking has on work-life balance, motivation and performance levels of employees working within the private sector of Ireland. The researcher had a keen interest in the research topic due to two major storms that hit Ireland during late 2017 and early 2018. Storm Ophelia was one of the worst Atlantic hurricanes on record to hit Ireland in 50 years (Siggins, 2017). Storm Emma hit Ireland at the end of February and start of March 2018, this storm was …

Retaining Nurses In The Irish Health Service: What Role Does Human Resource Management Play In Employee Retention?, Aishling O'Gorman

Theses

This thesis focuses on the role of Human Resource Management for employee retention. Given the critical shortage of nurses within Irelands healthcare workforce, the need for first class recruitment and retention strategies is vital. Management should be actively working to attract, recruit and retain nurses within the sector.

In an attempt to investigate the turnover and retention of nurses in the Irish Healthcare workforce research was carried out in the form of surveys and semi structured interviews. The study draws upon a survey gathering both qualitative and quantitative data from 117 nurses currently employed in Irish hospitals. It also draws …

Foreign Direct Investment: A Sustainable Prospect For Irelands Future?, Kieran Stanton

Theses

This research has found that, as a consequence of the recent changes in the approach taken globally to foreign direct investments, Irelands existing model for practice is under threat. This research has focused on the future sustainability of Irelands foreign direct investments and the feasibility of introducing changes to the existing model for practice at local and national levels. Positively, this research has also found that Ireland offers many corporate advantages, including a competitive cost base, a young and educated workforce, low tax regime, membership within the European Union and it remains to be one of the most attractive locations …

Understanding City Parks As New Common Pool Resources: A Case Study Of The Dakota Nature Park, Keahna Margeson

Electronic Theses and Dissertations

This thesis examines public parks as New Common Pool Resources through a case study of the Dakota Nature Park in Brookings, South Dakota. I identify the formalization and bureaucratization processes experienced by the governing body of the park. These processes occurred as a capped landfill was repurposed and collaboratively managed to serve the community by providing native, natural space and affordable recreational opportunities. The governing structure is assessed using Elinor Ostrom’s (1990) Eight Principles of Common Pool Resource Management, Weber’s (1964) ideas of status and authority and Berger and Luckman's (1966) phenomenological theory. I use three major research strategies: (1) …

Location Optimization Of A Coal Power Plant To Balance Coal Supply And Electric Transmission Costs Against Plant’S Emission Exposure, Najam Khan

Electronic Theses and Dissertations

This research is focused on developing a location analysis methodology that can minimize the pollutant exposure to the public while ensuring that the combined costs of electric transmission losses and coal logistics are minimized. Coal power plants will provide a critical contribution towards meeting electricity demands for various nations in the foreseeable future. The site selection for a new coal power plant is extremely important from an investment point of view. The operational costs for running a coal power plant can be minimized by a combined emphasis on placing a coal power plant near coal mines as well as customers. …

Competition, Status And Markets, Tejaswi Channagiri Ajit

Theses and Dissertations--Management

Extant research within competitive dynamics recognizes a positive relationship between high levels of competitive activity and firm performance, but the cognitive and psychological antecedents to competitive activity are far less clearly understood. I explore the role of a specific psychological antecedent - status, in impacting firms’ motivations to launch competitive moves against rivals. The key question, which extant literature does not seem fully equipped to answer, is when and under exactly what circumstances lower-status firms become motivated to launch action against higher-status ones and vice-versa. I use the stimulus-response model in social cognition to build theory which helps to answer …

An Exploration Of Organizational Buying Behavior In The Public Sector, Kevin S. Chase

Theses and Dissertations--Marketing and Supply Chain

This dissertation begins with a comprehensive examination of the current state of research regarding organizational buying behavior. Through this review we identify a significant gap in our existing knowledge regarding organizational buying behavior in the public sector. Due to the high level of impact that government purchasing has on the economy, and the nuances that differentiate public from private sector purchasing practices, I further explore organizational buying behavior in the public sector to make the following contributions.

First, I highlight the common practice in business-to-government (B2G) and business-to-business (B2B) transactions where buyers limit suppliers’ access to them during the buying …

Arts Education: A Philanthropic Priority?, Clare Murray

Honors Theses

Through restricted donations, donors to private, independent not-for-profit US art museums are able to affect the prioritization of museum activities. Using annual data from museums’ Form 990s and AAMD survey responses, I test whether restricted giving affects a museum’s educational programming by analyzing the effect of restricted assets on education department performance indicators. I find that a percentage point increase in permanently restricted assets as a proportion of total assets is associated with a 0.1876 percentage point increase in education expenses as a share of total expenses. Through qualitative informational interviews, I recognize this impact as evidence that arts education …

A Framework For Social Media Use In Project Management, Muralitheran V. Kanagarajoo

Theses: Doctorates and Masters

There has been rapid adoption of social media (SM) in business functions such as marketing and advertising. This being primarily due to its capability to communicate information. There has been less widespread adoption of SM for other business functions and the potential of SM is not comprehensively understood. The purpose of this thesis is to explore the potential of SM for project management and to understand some of the difficulties that arise from SM use. The research specifically investigated how SM is being used for project activities and the maturity of the management processes that govern SM use. Implications for …

Building A Blog/Building A Brand: Public Relations Campaign For "Goodwill Hunting" Fashion Blog, Yanik Gene Flowers

Masters Theses

The ability to consistently and cohesively communicate a brand's identity is the central focus of a public relations campaign. This project chronicled the creative and promotional efforts put forward to effectively communicate the brand of Goodwill Hunting - a fashion blog based on the thrift adventures of a 21-year-old college student. Exploring concepts embedded in branding, authenticity, blogging and social media; this campaign was able to establish and maintain a brand identity for Goodwill Hunting through the intentionality of content creation and promotional activity. Goodwill Hunting's blog site and Instagram account was ran for four months and the efforts of …

Closing The Loop: Exploring Ikea’S Transition To The Circular Economy, Alexandra Seidel

Pomona Senior Theses

Inspired by the way nature cycles waste in an ecosystem, the circular economy was developed as an alternative to the linear take-make-dispose model and designed to decouple economic growth from resource use. After developing a framework for what it means to be a business pursuing circularity, this thesis examines six different companies to explore the tension between the strategies and business models in theory and what business are implementing in practice today. This exploration continues with an in-depth analysis of the circular success of IKEA, finding that the gains from the circular economy for a large corporation are found within …

College Wheelchair Basketball Players' Construction Of Identities: A Symbolic Interactionism Approach, Alison Hovatter

Electronic Theses and Dissertations

The National Wheelchair Basketball Association consists of 14 collegiate teams (NCAA, 2013) that are represented at both the NCAA and club sport arenas. Collegiate wheelchair basketball student-athletes have been neglected within the sport discussion due to the sports emergence status in legitimacy with the National Collegiate Athletic Association (NCAA) standards (Berger, 2004, 2008; Larkin, Cottingham & Pate, 2014; Shogan, 1999), and its perception of being a charity sport, where bodies that have disabilities do not play "natural body" sports (Berger, 2008). By using the collegiate environment to further study wheelchair basketball players, a deeper understanding of identity negotiation of student-athletes …

Quitting Together: Formative Research To Develop A Social Marketing Plan For Smoking Cessation Among Women In A Residential Treatment Facility For Substance Abuse Recovery, August D. Anderson

Theses and Dissertations--Communication

Both smoking addiction and illicit substance abuse are prevalent issues in the United States today. Furthermore, these are issues that have significant impact on women’s health and mental state. Despite research that shows that smoking cessation coupled with substance abuse recovery can decrease likelihood of relapse post-recovery, few substance abuse recovery facilities today offer smoking cessation programming options. To address the issue of smoking addiction on top of substance abuse recovery, formative research was conducted through this study to determine the underlying causes of smoking habits coupled with recovery efforts and the attitudes. Through focus group sessions with women in …