Business Commons^™

Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith

Honors College Theses

Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.

Ez Timeout: The Business Plan, Simbarashe Chirara

Honors Theses

No abstract provided.

1st Annual Sawyer Walker Scholarship, Brooke Dolin

Senior Year Experience Student Projects

The Sawyer Walker Scholarship is for high school seniors entering college in county’s surrounding Mount Gilead to include Morrow County, Crawford County, and Marion County. The committee and I handed out and posted flyers in our surrounding areas. We also created a Facebook page in Sawyer Walker's memory portraying the Scholarship and events. We used the site to invite friends and family and to share the event. This is how we let people know when the event was, what was needed, and provided updates. We also used the Facebook to send official invites to the event. We sought donations from …

Study In The States: Making An Impact On Honors Education, Hayley Weston

Honors Theses

Today, professionals around the world recognize the need for experiential learning in education. Many schools have adopted programs that allow for this type of learning, including The Carl and Winifred Lee Honors College at Western Michigan University in Kalamazoo, Michigan. The current Dean of the Lee Honors College, Dr. Carla Koretsky, states that, “The benefits of experiential learning are numerous. In a lecture it is easy for the mind to wander, while in experiential learning the students are constantly engaged. They learn more thoroughly and retain more information” (C, Koretsky, personal communication, March 2016). In a separate interview, the Director …

Corporate Social Reponsibility Reporting: Industry Comparisons, Yu Cao

Honors Theses

According to the shareholder theory, the sole social responsibility of a company is to increase its profits and shareholders’ value (Friedman, 1970). However, the stakeholder theory states that a company owes the social responsibility to a wider group of stakeholders (Donaldson & Preston, 1995). Stakeholders refer to any person or group which can affect or be affected by the actions of a business, such as employees, customers, suppliers, creditors, competitors and the wider community. Around the world, more and more firms are increasing their engagement in corporate social responsibility (hereafter, CSR) and exploit CSR as the center of their corporate …

Setting The Stage For Individual Ambidexterity In Organizations: The Effects Of Context And Individual Regulatory Mode On Explorative And Exploitative Behavior, Fernando Garcia

Doctor of Business Administration Dissertations

In response to changing customer demands and increasing competition, companies must balance the need to exploit their current capabilities with the need to explore new capabilities to sustain long-term success. Balancing this duality is at the core of the ambidexterity concept. While ambidexterity research mostly has focused at the firm level of analysis, recent literature indicates the need to analyze the concept at the individual level to increase our understanding of where ambidexterity takes place and how it emerges from context. Understanding the dynamics of the ambidexterity phenomenon at its most basic level will provide organizations with knowledge on how …

Renewable Energy Investment Planning And Policy Design, Alireza Ghalebani

USF Tampa Graduate Theses and Dissertations

In this dissertation, we leverage predictive and prescriptive analytics to develop decision support systems to promote the use of renewable energy in society. Since electricity from renewable energy sources is still relatively expensive, there are variety of financial incentive programs available in different regions. Our research focuses on financial incentive programs and tackles two main problem: 1) how to optimally design and control hybrid renewable energy systems for residential and commercial buildings given the capacity based and performance based incentives, and 2) how to develop a model-based system for policy makers for designing optimal financial incentive programs to promote investment …

An Exploratory Study Of Factors Eliciting Va Employee No-Show Behavior In Veterans Affairs Employee Development Courses, Kenyon Tillotson

USF Tampa Graduate Theses and Dissertations

Recognizing the need for companies and organizations to retain employees, one of the topics given very little attention in the research is non-attendance in face-to-face training. This study presents findings from the analysis of archival data from a 2013 employee education survey. Exploratory factor analyses were conducted on two sets of data exploring barriers to participation in employee-development education classes. Extrinsic factors were identified as ‘more important things take priority’ and ‘circumstances beyond the employee’s control’. Intrinsic factors were identified as ‘personal motivation challenges’. These factors emerged as potential reasons for non-participation or no-show behavior in employee education courses. Possible …

An Altered Sense Of Magnitude: Exploring How The Visual Presentation Of Time, Space, And Numbers Can Influence Consumer Judgments And Behaviors, Marisabel Romero

USF Tampa Graduate Theses and Dissertations

Consumers are constantly evaluating quantitative information, such as the prices of different products, the time spent on an activity, or the distance covered during one day. Substantial research in psychology has demonstrated that judgments of quantity in one dimension (e.g., numbers) influence subsequent judgments on another dimension (e.g., time). The present research contributes to a growing body of work by exploring how the shared representation of time, space, and numbers affects consumer perceptions and behaviors.

My first dissertation essay explores how the organization of time on a spatial plane affects temporal judgments, product evaluations, and intertemporal discounting (i.e., time-space interaction). …

Increasing Auditor Sensitivity To The Risk Of Fraudulent Financial Reporting: Assessing Incentives And Pressures On Top Management, Donald Wengler

USF Tampa Graduate Theses and Dissertations

The ability of auditors to detect fraud, including intentional material misstatements in earnings, remains key to the credibility of audit firms and confidence in capital markets. The PCAOB concludes from its most recent inspections of public company audits that auditors often fail to assess and respond to risks of material misreporting by management. In a behavioral experiment, this study concludes that auditors can increase sensitivity to management motivation to misreport by actively seeking to transform identified risk factors focused on the organization, into factors focused on top managers, and to evaluate whether these manager-focused risk factors represent incentives for personal …

Emotional Intelligence: A Leader's Impact On Productivity In A Distribution Environment, Herbert Callahan

Dissertations

ABSTRACT Emotional Intelligence: A Leader’s Impact on Productivity in a Distribution Environment by Herbert Callahan Purpose: The purpose of this qualitative study was to explore and describe the impact of a supervisor’s Emotional Intelligence on the performance of the associates that work for them within a distribution environment. The research design will include assessing a supervisor’s levels of emotional intelligence through the administration of the Emotional Intelligence Appraisal®–Me Edition and will include the gathering of data through semi-structured interviews from identified associates that work with them. Methodology: Convenience purposeful sampling was used to identify supervisors within a distribution environment. A …

Going From Breakdown To Breakthrough: Human Resource Professional's Perspective Of Conflict In K-12 Public Education, Denise E. Larue

Dissertations

This study was conducted independently, but in collaboration with a team of peer-researchers who came together to study the lived experience of exemplar leaders in diverse organizations as they transformed conflict to reach common ground. This study contributed to the collective work by looking at K-12 Human Resource Officers (HROs) as the population of interest. HROs are often at the center of resolving conflict, yet only a few emerge as exemplar leaders. These exemplar leaders were the target population situated in the phenomena under investigations. The team selected a qualitative phenomenological approach, in an attempt to uncover what strategies exemplar …

Rotten To The Core, Trevor W. Mcdonald

Senior Year Experience Student Projects

The goal of the Rotten to the Core Drag Show was to raise funds and donate a portion of ticket sales to Broadway Cares/Equity Fights AIDS while also increasing awareness of HIV/AIDS. This is a cause that educates individuals on the realities of the diseases, but also preventable measures. By coordinating this production and donating a percentage of ticket sales, I am helping to progress the cause of awareness to everyone. We took some time in the production to talk about the organization, the cause and the importance of activism and awareness. The promotions and marketing also showcased the donations …

The Successes And Shortfalls Of The Sarbanes-Oxley Act Of 2002, Brad Hopkins

Senior Honors Projects

The collapse of Enron and its auditor, Arthur Andersen, in 2001 marked the greatest financial scare since the Great Depression. Enron, along with several other scandals, such as WorldCom and Waste Management, sent a financial shockwave throughout the United States. As a result, the public was no longer confident in the United States’ financial markets and the work being done by independent auditors. In order to satisfy the public and ensure that a case, such as Enron, would not happen again, Congress proposed and passed the Sarbanes-Oxley Act of 2002. This paper presents an analysis of the Sarbanes-Oxley Act of …

Catholic Social Teaching As An Explanation Of Firm’S Environmental Impact: Evidence From Heavy Manufacturing Sector, Anne Hetson

Senior Honors Projects

Catholic Social Teaching theory is examined to identify business variables consistent with Papal Encyclicals. We identified top compensation (pay disparity), stock options (employee autonomy), and number of employees (primacy of labor over capital) as factors that are consistent with Catholic Social Teaching. We then used the “CSR Hub” environmental scores of manufacturing firms. We chose to look at manufacturing companies because of their potential for environmental impact. We find that firms that are consistent with Catholic Social Teaching have stronger environmental practices. Specifically, our research suggests that the greater the investment in labor, measured by cost of goods sold per …

Analyzing Shared Value And Social Business Principles: A Case Study Of Honeydrop Beverages And Seven Hills Foundation, Sarah Dys, Maya Grevatt, Brianna Mirabile

School of Professional Studies

Can the business world come together with the nonprofit world to create systems to lift low income women, children, and families out of poverty? The following report aims to show how the changing principles of business have the potential to serve international populations living on less than $2USD per day. For-profit organizations working with citizen sector organizations instead of giving charity provides a sustainable model to connect profit maximization with social good.

Honeydrop Beverages is a company based out of New York that produces lemonade sweetened with honey. Their products do not contain any refined products, only using fresh and …

Doc Wayne Youth Services, Inc. Capstone Project Youth Employment And Mentoring, Bongani T. Jeranyama, Zhengjun Liu, Sarah Parsons

School of Professional Studies

In Boston, Massachusetts, young adults age 16-19 who have dropped out of high school have a very high unemployment rate of 43.8%. Additionally, in the United States of America the difference between a young adult with a high school diploma as opposed to a young adult without a high school diploma in terms of weekly income is $180 USD; between a young adult with a high school diploma versus a young professional with a bachelor’s degree is $433 USD. These numbers demonstrate the need for services that improve academic achievement, job readiness and preparedness, and youth mentorship for struggling young …

A Nonprofit Model In A For-Profit World: A Closer Look At Sheltered Workshops And Sustainability As An Employee Run Business, Bing Jang, Mitchell Perry, Nikolin Vangjeli, Laura Ducharme

School of Professional Studies

Historically, society has tended to isolate and segregate individuals with intellectual and developmental disabilities. Despite improvements such forms of discrimination continue to be a serious social problem. On October 11, 2011, the Department of Justice began an investigation into several state’s systems of providing vocational services to individuals with intellectual and developmental disabilities. This action came about due to several states being out of compliance around Title II of the Americans with Disabilities Act (ADA). Title II of the ADA prohibits discrimination on the basis of disability for all services, programs and activities provided to the public by state and …

Obstacles To Tax Reform: Income Definition And Capital Gains Taxation, Nicholas Santosuosso

Honors Senior Capstone Projects

The Great Recession of 2007-2009 sparked widespread economic anxiety among the American public while setting the tone for the debate over economic policy to capture center stage in the 2012 Presidential election cycle. Concern over growing budget deficits and wealth concentration in the wake of the Recession caused much of this attention to shift onto the fiscal policy of the United States. Public dissatisfaction with the federal income tax code remains pervasive today, and 72 percent of Americans believe that the tax system needs either a major or complete overhaul, according to Pew Research Center (Doherty 2013). Support for such …

Oil Prices And A Stronger Dollar: Causation Or Correlation?, Christina Donahue

Honors Senior Capstone Projects

A stronger dollar is accountable for a major effect on declining oil prices. Since oil is traded in U.S. dollars, oil prices are more likely to fall when the dollar becomes stronger. Thus, companies within the oil industry are delivering their worst results of the current decade due to plunging oil prices. However, the stronger dollar is not solely responsible for falling oil prices; the deteriorating demand of oil is the result of slowing growth in major countries such as China.

Take-Two Interactive Software, Inc. Equity Analyst Report, Brian Nelson Goncalves

Honors Senior Capstone Projects

Most companies throughout history have conducted operations in a way that makes them relatively easy to valuate. Up until very recently this was considered to be the only way to value a company. With the introduction of new technologies and changing consumer demands, it has become increasingly difficult to value most companies. Particularly, technology companies are notoriously hard to value and their valuations are extremely speculative. In this report, the company Take-Two Interactive Software will be discussed and valued. This report will discuss everything about the company and the industry as it relates to investors. In order to understand the …

Evaluating The State Of Departmental Student-Employee Training And Employment, Brandon E. Clinton

Higher Education Student Work

Student-employment is an important aspect of a college student’s experience. According to Kathman and Kathman (2000), students benefit from an on-campus job, as they are able to develop strong interpersonal skills, and develop experience for their resumes (p 176). In this study, I examined the dynamics of a campus center-based student employment program, and the related training program that is administered by a campus operations department. Using a focus group, a 13 item protocol was administered to nine undergraduate student-employees of this department, and an additional two alumni student-employees were interviewed individually. The focus of this research was rooted in …

Applying Trait Theory To Determine The Causality Of The Entrepreneur’S Success, Samuel Moyer

Selected Honors Theses

The purpose of this thesis is to apply trait theory through psychoanalysis in an attempt to determine why three noted entrepreneurs: Andrew Carnegie, Walt Disney, and Oprah Winfrey, were highly successful in their respective ventures as well as discuss the extent to which indicative traits of entrepreneurial success were present in the subjects studied. Research shows that components of entrepreneurs’ traits and motivation have a direct relationship to the start-up and continued success of new venture firms (Baum, Locke, 2004) which means more accurate definitions of traits responsible for entrepreneurial success are beneficial to investors, entrepreneurs, and the entire economic …

Entrepreneurial Marketing: A Historical Exploration And Implications For Practice, Sofia Victoria Ramos

Selected Honors Theses

In an increasingly turbulent market, marketers are having difficulty predicting consumer demands, and academics are finding that traditional marketing theory is no longer highly effective in making educated marketing decisions. With the growth of Entrepreneurial Marketing (EM) research over the past several decades, researchers have found these practices to be effective not only for SME’s but also for larger firms. Because of this, researchers are offering Entrepreneurial Marketing theory as a solution for all firms seeking a competitive advantage in a volatile market. Entrepreneurial Marketing, which is the innovative, opportunity seeking approach most entrepreneurs and small and medium enterprises (SMEs) …

The Effect Of Corporate Social Performance On Acquisition Performance, Sammy G. Muriithi

Doctoral Dissertations

In this dissertation, I investigate the impact that corporate social responsibility (CSR) engagement may have on post-acquisition performance outcomes. I argue that prospective targets are among the audiences that observe the firm's corporate social activities and make judgments out of the signals portrayed by such activity. With prospective targets being largely more successful than their counterparts, it stands to reason that they would prefer to be acquired by successful firms that would likely assure benefits in the long term. The socially responsible acquirer would likely be viewed as the more attractive suitor since the established moral and reputational capital present …

Contribution Of 52-Week Low To The Momentum Strategy On 52-Week High, Hyun Chul Cho

Doctoral Dissertations

I examine whether the momentum strategy based on 52-week high price can use 52-week low price as another reference point. I find that the remoteness of current price from 52-week low price plays an incremental role in the momentum profits of the strategy based on 52-week high price. Furthermore, I find that the role depends on the level of the nearness to 52-week high price. I find that the profits of the 52-week high price momentum strategy that also uses remoteness of current price from 52-week low price increase as the level of the nearness to 52-week high price increases. …

Comparison Of Stakeholder Management And Change Management Factors In Managing Successful Versus Unsuccessful It Projects, Ishita Viren Shah

Open Access Theses

The purpose of this study is to conduct a meta-analysis of published case studies of projects, which are driven by information technology (IT) and are using a formal organizational change management method to manage those changes. It also identifies the common factors that influence the success or failure of a project. Change impacts people directly or indirectly and much of the research proves that people tend to resist change. The study reviews recent research and discusses the evolution of change management and current practices. The study focuses on finding the case studies published in well-known journals. It also analysis the …

Kickact: The Implementation & Evaluation Of A Youth Empowerment & Leadership Program, Crystal M. Denny

Capstone Collection

KickAct is a program that combines martial arts and performing arts to empower youth and engage them in creative social change. Youth experience a lack of community engagement and partnership with the adult. Many youth face additional challenges, ranging from lack of support in school to violence at home, that can negatively impact their life. KickAct is designed to provide youth with the necessary skills and experience to thrive as active participants in their communities. Due to inconsistent attendance and participation, it was not possible to determine whether the workshop format was a successful method for youth empowerment. However, the …

An Acculturation Program For Foreign-Born Workers At Multinational Companies Transferred To Offices In The United States, Eric Krieger

Capstone Collection

The purpose of this study is to create an acculturation program that multinational companies can use to ease the transition of foreign-born employees who are transferred to the United States. There are a number of challenges for these employees, from navigating the logistics of finding a place to live, setting up a bank account and filling out taxes to the social emotional issues of trying to adapt to another culture, build community and be successful in a new work environment. Through interviews with foreign-born employees, Human Resources professionals, and intercultural trainers, qualitative and quantitative data was collected to understand current …

Communication Apprehension Affects Performance, Andrew C. Petry

Masters Essays

The research outlined in this work is founded on the notion that every individual is affected by a degree of Communication Apprehension (CA), and the level of apprehension individuals experience has the potential to either positively or negatively influence their ability to perform in the workplace. Specifically, this research examines the relationships between the constructs of communication apprehension, performance anxiety, organizational role, and employee performance. The results found that individuals in sales-related professional roles have a significantly lower level of overall CA than the general population; individuals in customer-facing roles displayed no difference in CA level based on sex, organizational …