Business Commons^™

A‌ ‌Study‌ ‌Of‌ ‌The‌ ‌Factors‌ ‌That‌ ‌Lead‌ ‌To‌ Burnout‌ ‌In‌ ‌The‌ ‌Accounting‌ ‌Profession‌, Stephen N. Kervin

Theses and Dissertations

This applied dissertation was designed to provide information on the causes of burnout to employees in the accounting profession. A review of the literature revealed research on many different industries, but a lack on research within the accounting profession. The purpose of this research study was to examine what demographic variables increase the likelihood of an employee suffering from burnout.

In order to identify the causes of burnout for accountants, this study used a descriptive research design. The research utilized the Maslach Burnout Inventory-General Survey and a demographic questionnaire.

Quantitative analysis was applied to the interpretation of the descriptive data …

Ohm … Pardon The Interruption! An Exploration Of Mindfulness As A Buffer Against The Effects Of Intrusions, Keaton Allen Fletcher

USF Tampa Graduate Theses and Dissertations

Previous research has provided a helpful, albeit narrow, understanding of task interruptions as related to outcomes such as wellness and performance (e.g., Eyrolle & Cellier, 2000). Building on this foundation by viewing interruptions through the broader theoretical context of the theory of mental workload, this study sought to explain the cognitive processes underlying the negative performance effects often associated with interruptions and to apply an intervention aimed at mitigating these effects. Specifically, mindfulness has emerged as a promising method for reducing the cognitive burden of interruptions. This study examined the effects of intrusions (a type of interruption) on psychological strain …

Audit Firm Rotation, Audit Firm Tenure, And Audit Committee Support In Accounting Disputes, Janice E. Rummell

Doctor of Business Administration Dissertations

Since the late 1990s, U.S. regulators have sought to increase auditors’ independence from management and to reduce the presumed detrimental effects of economic bonding on public company financial reporting. Implementation of mandatory audit firm rotation that limits auditor tenure to reduce potential independence impairment has been discussed in the U.S. and other jurisdictions, and adopted in some non-U.S. jurisdictions. While audit firm rotation is expected to increase auditor independence, the opponents of mandatory rotation cite decreasing auditor expertise as a significant counter-argument. This independence/expertise trade-off is integral to much of the academic discussion of mandatory audit firm rotation. The audit …

A Human Resource Approach To Improving An Alternative Break Experience, Mikaela Shupp, Luther T. Denton, Katy Kaesebier

Honors College Theses

Alternative breaks are intensive service experiences that allow students to address social issues while impacting the communities they serve. This thesis examines Georgia Southern University’s Alternative Break Program in depth, specifically the participant selection process. Seven alternative break coordinators of programs across the United States were interviewed in order to evaluate the various participant selection processes used and to determine the main characteristics that these programs seek in participants and site leaders. Through this analysis, it was determined that programs look for site leaders who are flexible, passionate, and responsible. The research also revealed that coordinators look for participants who …

Cause Placement: A Conceptual Framework And Empirical Findings, Ream A. Shoreibah

USF Tampa Graduate Theses and Dissertations

The use of embedded marketing, the practice of seamlessly integrating advertising messages into entertainment vehicles, continues to grow as media consumption shifts to on-demand forms, and reaching audiences with traditional advertising becomes more challenging. This dissertation investigates cause placement, the term proposed for the social marketing equivalent of product placement, the more widely known form of embedded marketing. Cause placement is the promotion of pro-social causes by verbally and/or visually inserting related elements into entertainment programming. Cause placement merits its own stream of research, because consumers are expected to react differently to the placement of social issues than to the …

The Communication Constitution Of Law Enforcement In North Carolina’S Efforts Against Human Trafficking, Elizabeth Hampton Jeter

USF Tampa Graduate Theses and Dissertations

Over the past 20 years, human trafficking has gained international attention and resulted in the creation of anti-trafficking laws in the United States. Politicians, scholars, and organizations have called for more professional efforts against human trafficking and advocated for better education and awareness to identify victims and prosecute traffickers. Local law enforcement is recognized for its ideal position in communities to combat this crime. In 2011, North Carolina implemented a statewide human trafficking training program for law enforcement. This research study examines the communication constitution of law enforcement and the use of power through this training program and as officers …

Amlo Promotion : Perception And Reality, Nicholas J. Conklin

Theses and Dissertations

Air Mobility Liaison Officers (AMLOs) provide a valuable service to Air Mobility Command as embedded liaisons to Army and Marine Units. This paper looks at the perceptions and realities of AMLO career advancement, and seeks to answer two research questions: 1) Is there a perception in the MAF that an AMLO assignment will negatively affect an officer’s promotion opportunity, and 2) Does having an AMLO assignment in one’s record affect promotion opportunity? All 18th AF Operational and OSS squadron commanders were surveyed to determine if the perception exists. To determine if an AMLO assignment actually affects promotion opportunity, HAF A1 …

Two Essays On Lottery-Type Stocks, Yun Meng

USF Tampa Graduate Theses and Dissertations

In the first essay titled “Monthly Cyclicality in Retail Investors’ Liquidity and Lottery-type Stocks at the Turn of the Month”, we find that the well-documented underperformance of lottery stocks masks a within-month cyclical pattern. Demand for lottery stocks increases at the turn of the month especially in areas whose demographic profile resembles that of the typical lottery-ticket buyers (i.e., gamblers) driving their prices higher at the turn of the month. This effect is particularly pronounced among firms located in areas whose demographic profile resembles that of the typical lottery-ticket buyer and propelled by the within-month cyclicality of local investors’ personal …

Identity Construction And Language Use By Immigrant Women In A Microenterprise Development Program, Linda Eve Bonder

Dissertations and Theses

Researchers have explored immigrant identity in various contexts, but few studies have examined identity in low-income immigrant women entrepreneurs. To address this research gap, I conducted in-depth interviews with eight low-income Latino immigrants who were starting their own businesses and receiving support through a local microenterprise development program (MDP). The study explored how participants' microenterprise efforts affected their identities and their investments in learning English.

The research found that entrepreneurship promoted positive identity construction by providing opportunities for participants to develop personal and cultural pride, strengthened parental roles, and interdependence with the community. These benefits helped participants decrease family stress …

Accounting For Impact: A Path To Innovation Through Csr Reporting, Madison F. Davis

Honors Projects

Corporate Social Responsibility (CSR) Reporting has emerged as a way for companies to communicate emphasis and measures beyond the traditional profit. CSR Reporting has the potential to be used as a tool for companies to move from just compliance with sustainability standards to promote efficiency and innovation. Through case studies of current users, my project explores three reporting platforms and how these platforms can help companies measure this transition to efficiency and innovation rather than using sustainability practices as window-dressing for the reputation company.

Understanding Beef As A Business: A Corporate Social Responsibility Analysis Of Chipotle Mexican Grill, Megan Wilford

Honors Projects

This project is a Corporate Social Responsibility Analysis of Chipotle Mexican Grill that seeks to answer the question: has Chipotle adequately and honestly incorporated Corporate Social Responsibility and stakeholder value creation into their beef sourcing? Industrialized beef production has changed the way we live, making meat more accessible and affordable than ever. In order to provide such a large quantity of beef, sacrifices have been made regarding our health, animal wellbeing, and the environment. Chipotle Mexican Grill claims to source their beef differently, patenting the phrase Food with Integrity. Ultimately, this project will determine whether or not Chipotle provides value …

Effects Of Serveware Materiality On Food Perceptions, Consumption, And Waste, Sara Williamson

Dissertations, Theses, and Capstone Projects

Three lab studies and three field studies indicate that food waste and consumption is influenced by serveware disposability. Studies indicate that consumers waste more food when eating with disposable plates and consume more food when eating with permanent plates. The effect persists whether participants choose their own type and quantity of food or are given the same amount of food, whether they are responsible for plate disposal or not, and whether the serveware is touched/held or not. Process level support is provided via an IAT test to explain this effect as a perceptual readiness to dispose of food when on …

Essays On Foreign Firms Following Deregistration From U.S. Exchanges, Kathleen Michelle Bakarich

Dissertations, Theses, and Capstone Projects

In 2007 the SEC introduced Rule 12h-6, which significantly reduced the requirements for cross-listed firms to leave U.S. markets. While the benefits and costs of cross-listing in the U.S. have been widely analyzed in prior literature, questions as to the impact of deregistration on firms, investors, and other parties have been raised given the increase in foreign firms leaving the U.S. over the past decade. In addition, the growing global adoption of International Financial Reporting Standards (IFRS) and worldwide regulatory developments over this time period have brought changes to the home markets to which deregistering firms return potentially influencing the …

Essays On Institutional Investor Trading, Karolina Krystyniak

Dissertations, Theses, and Capstone Projects

This dissertation consists of three chapters that examine the role of institutional investors in stock market efficiency. Institutions are important and influential market participants. This study aims to analyze whether institutional investor trading is consistent with higher attention and better skill, what is the impact of institutional trading on future asset prices and how does institutional trading relate to the liquidity in the market.

The first chapter of the dissertation analyzes institutional investors’ response to stock level liquidity shocks. I find that institutions, especially the transient ones, buy stocks that experience positive liquidity shocks and sell those that experience negative …

Essays On Investor Attention, Hongqi Liu

Dissertations, Theses, and Capstone Projects

This dissertation consists of three chapters that examine investor attention and its impact on corporate events and asset prices using a Google search-based measure of investor attention.

Chapter 1 This chapter investigates investor attention patterns and its determinants. I document that investor attention displays strong seasonality. It is significantly lower on Fridays and in summer months. I find that investor attention increases significantly following earnings announcements and macro news releases, and the effect is stronger for large firms. When faced with both firm-specific and market-wide information shocks, investors’ attention response to firm-specific information attenuates and their trading behavior is also …

The Impact Of Modality Expectancy On Memory Accuracy For Brand Names, Daniel Rubin

Dissertations, Theses, and Capstone Projects

It is proposed that an individual’s expectations regarding the modality by which to-be-remembered brand names will be communicated in the future can impact memory accuracy for those brand names. Specifically, we hypothesize that the likelihood of malapropistic errors (i.e., false recognition of phonetically similar brand names) increases with greater attention to phonemic codes relative to orthographic codes. Attention to these memorial representations is driven by expectations as to whether retrieval will be written or spoken. When visually presented with brand names, those expecting text-based retrieval pay relatively greater attention to the visual forms or orthographies of brand names, as this …

Earnings Management And Bargain Purchase Gains, Yan Yan

Dissertations, Theses, and Capstone Projects

This dissertation consists of two chapters that investigate earnings management through the recognition of bargain purchase gains in the banking industry and in other industries.

Chapter 1 In business acquisitions where the fair value of net assets acquired exceeds the consideration paid, acquiring firms recognize bargain purchase gains under ASC 805. The determination of the fair value of net assets at date of acquisition gives acquiring management considerable flexibility in judgments. In this chapter, I focus on bargain purchase acquisitions in the banking industry, and find that acquirer utilizes bargain purchase gains to avoid negative earnings and earnings decline. The …

Fashioning Desire At B. Altman & Co.: Ethics And Consumer Culture In Early Department Stores, Tessa Maffucci

Dissertations, Theses, and Capstone Projects

We live in an age of fast fashion. Clothing is produced in greater volumes than ever before and the lifecycle of each garment keeps getting shorter and shorter. Many items are manufactured to be worn only one time and then thrown away—as disposable as a cup of coffee. There is much to be learned about our current fashion ecosystem by looking into the past. Beyond the garments themselves we must understand the larger historical and sociological context in which these articles of clothing were produced. How does the shopping environment shape the buying habits and fashion trends of an era? …

Better Work And Global Governance, Paul Alois

Dissertations, Theses, and Capstone Projects

This dissertation is a case study of Better Work, a program run by the International Labor Organization and the International Finance Corporation. It aims to improve working conditions and productivity in the apparel industry. The purpose of this case study is to examine the role that international organizations can play in global governance. The research presented here comes from interviews, document analysis, and an examination of quantitative data on factories’ working conditions. In-person interviews were conducted in the United States, Switzerland, Vietnam, and Indonesia; many phone interviews took place with individuals in other countries. Both publicly available documents and internal …

Grocery Outlet Bargain Market, Mitchell Comstock, Michael Maggipinto, Brendan Mcintosh, Lukas Oswald

Case Studies in Agribusiness

The history of Grocery Outlet Bargain Market is presented, from its start selling government surplus canned goods in San Francisco, to its present 299 stores concentrated mostly on the west coast, but with 18 stores in Pennsylvania. The case discusses two of Grocery Outlet’s distinguishing traits: opportunistic buying and independent operators. Challenges, competition and future opportunities are presented.

Fernjo Farms Case Study, Michelle Cheda, Luis Trujillo, Lauren Ott, Andrew Lucchesi

Case Studies in Agribusiness

The history of Fernjo Farms is similar by many California dairy farms. It was started by a Portuguese immigrant from the Azores in the 1920s, who milked someone else’s cows for decades before he had saved enough to start his own farm. Today, Fernjo Farms milks 3,500 cows on three operations, and is expanding into permanent crops such as almonds and pistachios. The case explores the California dairy industry and challenges such as labor and regulations. Given current dairy costs and returns, Fernjo Dairy is considering other enterprises or moving.

Dewey Farms, Jeff Brown, Nick Vandendriesse, Joey Thomas, Lucas Zender

Case Studies in Agribusiness

Dewey Farms is a 150 year old family farming operation, located 12 miles east of Sacramento, CA. Their primary crop is pistachios, 90% of which they sell though Paramount Farms, one of the largest farm operations in the world. The case discusses the pros and cons of contracting with Paramount, and the options Dewey Farms has for the future.

Grocery Outlet Bargain Market I, Mitchell Comstock, Michael Maggipinto, Brendan Mcintosh, Lukas Oswald

Case Studies in Agribusiness

Grocery Outlet Bargain Markets has grown from a single store in San Francisco, offering low cost government surplus canned goods to 100 stores and over $1 billion in sales. The chain focuses on opportunistic buying of over runs and discontinued stock, which allows it charge low prices.

Dohi Farms, Christopher Callahan, Bryan Jimenez, Greg Moxley

Case Studies in Agribusiness

Dohi Farms is a two-generation family farm in the Central Coast of California, a major vegetable and specialty crop producing region for the US market. Major issues Dohi Farms contends with include water availability and quality, labor and changing markets.

The Relationship Of Communication Styles Of Millennial Employees With The Communication Satisfaction And Perceptions Of Communicator Competence Of Their Supervisors, Edward R. De La Torre

Dissertations

Each generation in the workplace shares characteristics that distinguish them from the generations before them. These differences in personality, behavior, and attitudes can result in intergenerational conflict, and these dynamics were identified by researchers when describing the interaction between young Millennial workers and their supervisors of the older generations. However, research did not explicitly test if these differences extend to the different communication styles that people exhibited in their verbal interactions. One such communication style paradigm, the Mok’s Communication Styles Survey (MCSS), describes the actual communication style of an individual, and was used to see if Millennials communicated differently than …

Essays In Corporate Finance, Yiwei Yu

Dissertations and Theses Collection

Innovation is vital to companies’ competitive advantages and is an important driver of economic growth. However, innovation is costly, since the innovation process is long, idiosyncratic, and uncertain, often involving a very high failure probability and great positive externalities .We thus launch the investigation from the following three aspects to explore how to create a better environment for producing innovation: Financing of innovation; dual-class share structure of innovation; and regulation and policy (e.g. SOX Act.)'s impact on innovation.

First of all, we study the effect of firms’ real estate collateral on innovation. In the presence of financing frictions, firms can …

Ndërtimi I Përparësisë Konkuruese Biznesore Përmes Zinxhirit Të Integruar Të Furnizimit, Fikrije Ibrahimi

Theses and Dissertations

Menaxhimi i zinxhirit të furnizimit (SCM) shpjegon pse është e rëndësishme për suksesin e biznesit, tregon se si pjesët e saj pështaten së bashku, dhe paraqet më të mirën që ne mund të përdorim kudo që punojmë. Ndërsa mund të themi se gjatë këtyre viteve te fundit SCM ka fituar vëmendje dhe besim të madh tek menaxherët e kompanive. Mirëpo ky studim synon të kontriboj në njohjen më të thellë të faktorëve që çojnë në përdorimin e zinxhirit të furnizimit dhe ndikimi i tyre në koston e kompanisë, kënaqësinë e konsumatorit dhe në konkurueshmëri. Studimi teston një model i cili …

Normat E Kamatës, Dhurata Çarkaxhija

Theses and Dissertations

Tema të cilën e kam zgjedhur si punim diplome përmban informacione për normat e kamatës në Kosovë, sistemin e llogaritjes, llojet e tyre dhe në përgjithësi.Normat e kamatës luajnë rol të rëndësishëm në zhvillimin e ekonomisë së vendit tonë duke krijuar mundësi për investime. Realizimin e temës e kam arritur nga të dhëna sekondare dhe web faqe të ndryshme si dhe nga intervistat e bëra për këtë hulumtim që në fokus do të jetë normat e kamatës në Kosovë të cilat kanë një rëndësi të madhe në zhvillimin ekonomik të vendit. Qëllimi i këtij materiali është që në bazë të …

Ndikimi I Marketingut Digjital Në Industrinë E Artistëve (Rasti I Kosovës), Hamëz Hamzaj

Theses and Dissertations

Ky punim diplome trajton ndikimin e mjeteve të marketingut digjital në industrinë e artistëve në Kosovë. Arsyeja pse është zgjedhur kjo temë është sepse tema është shumë aktuale dhe ka një rritje të jashtëzakonshme sidomos 3-4 vitet e fundit. Objektivat kryesore të cilat tentohen të arrihen gjatë hulumtimit të këtij punimi janë:

- Identifikimi i përdorimit të marketingut digjital në promovimin, ecurinë e karrierës së artistëve në Kosovë gjërat pozitive dhe negative që u sjell ai.

- Identifikimi i konsumatorëve se sa efektive ju duken mjetet e marketingut digjital në industrinë e artistëve apo ndoshta preferojnë atë tradicional.

Pas shqyrtimit …

Përdorimi I Rrjeteve Sociale Në Marketing, Granit Bunjaku

Theses and Dissertations

Në këtë punim diplome tregohet për shitësit online, që përdorin Facebook-un si mjet marketingu për rritjen e shitjeve të tyre. Më konkretisht, shohim se koorporatat si Facebook kanë një ndikim pozitiv në rritjen e shitjeve. Ky studim do të përdorët për të vlersuar karakteristikat e ndryshme, të cilat do të përdorën gjatë bërjes së marketingut nëpërmjet Facebook-ut, në mënyrë që të dallojmë se cilat prej tyre janë më efektive.

Pjesa kryesore e këtij studimi përbëhet nga një anketë që i është shpërndarë një numri shitësish online, të cilët shesin lloje të ndryshme të veshjeve. Nga të dhënat që morëm u …