Business Commons^™

A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury

Undergraduate Honors Theses

Research examines audit fee trends for a decade. The research focuses on audit fees of companies in the East Tennessee Area and compares the audit fees of these companies to similar companies based in similar regions of the United States. Possible causes for the fluctuations of audit fees during the decade are also discussed.

The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr.

Undergraduate Honors Theses

The objective of this study is to test whether the Affordable Care Act will have an effect on the professional tax preparation industry of Kingsport, Tennessee. To accomplish this objective, the researcher collected surveys concerning taxpayers’ initial reaction to the realization that the law affects their 1040. A two proportion test for equality was performed and failed to reject the idea that the ACA will have an effect on the tax preparation industry of Kingsport. Because this study failed to prove that the change in legislation causes a jump in clientele for the professional tax preparation market, the fight for …

Analysis Of Capabilities Attributed To The Fraud Diamond, Austin M. Shelton

Undergraduate Honors Theses

In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities.

The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommendations were given. These recommendations …

The Nature Of Lessons Learned From Argentina’S 2001 Financial Crisis, Emma Van Wagenberg

Renée Crown University Honors Thesis Projects - All

This paper makes the argument that though Argentina’s 2001 financial crisis was influenced by several factors, it is the 1991 Convertibility Plan that most strongly pushed the nation to the point of needing outside financial assistance. Its implementation led to and worked in combination with a multitude of unexpected factors. Together, these created economic conditions that chipped away at the stability of Argentina’s economy.

Given the nature of this project, information was gathered solely through research in texts published by both supporters and critics of organizations like the International Monetary Fund. In my readings, I found that there is generally …

Menaxhimi I Burimeve Njerëzore: Statistika Të Zgjedhura Mbi Sektorin Financiar, Bekim Makolli

Theses and Dissertations

Koncepti i propozuar për planifikimin e BNJ është standard, mirëpo besoj se mund të jetë i vlefshëm dhe aplikativ edhe për ndërmarrjet tjera në Kosovë. Planifikimi i mirë i burimeve njerëzore në ndërmarrje është çelësi kryesor i suksesit në zhvillimin e sigurt të ndërmarrjes në të ardhmen.Bazuar në zhvillimet dhe ngjarjet të cilën bota ka pasur gjatë këtyre viteve të fundit e që janë të lidhura me Sistemin Financiar, mjaftoj të jetë një motiv për mua që të shtjelloj si pjese për temë diplome. Kjo temë nëse shtjellohet si tersi kërkon një hulumtim të gjerë për të gjitha indikatorët të …

Training Creative Teams, Geoff G. Zoeckler Jr

Creativity and Change Leadership Graduate Student Master's Projects

This master’s project presents creative principles, frameworks, materials, and online methodologies for the development of a new or updated training program within a team environment. Inspiration for the project was sourced from creativity research papers, publicly available training guides, popular business books, and my personal experience co-leading the Global Citizen Leadership program in partnership with the Center for Creative Leadership at two universities in India. The tools and materials shared throughout the project were focused towards the personal development of facilitation and core skills for the 55 person staff at SEEK Company. Creativity principles of autonomy, team resource, and …

The Arms Race In College Athletics:Facility Spending And Its Relationship To College Athletics And University Communities, Haley Roane Prewett

Accounting Undergraduate Honors Theses

The arms race in collegiate athletic facilities continues to advance and involves more and more money all the time. Large athletic departments continue to spend money on new, large, state-of-the-art facilities for their programs in order to give them the ability to attract big name coaches, players, and donors. College athletics is a major interest to many people in this country and the fact that these programs have become more and more of a business makes major facility expenditures an interesting and relevant topic to most of the general public. This leads to the question of what factors within the …

Diversifying A Portfolio Using Vix Options, Alec J. Amos

Finance Undergraduate Honors Theses

Ubiquitous investment strategies often include similar forms of diversification – holding stocks of differing industries, exposed to different business cycles, in order to reduce idiosyncratic risk. During the recession, these strategies failed as the markets fell substantially leaving investors exposed to great amounts of systematic, or “un-diversifiable” risk. Throughout this paper, I will examine the effects of diversifying a portfolio using call options on the CBOE Volatility Index (VIX) to try and alleviate systematic risk from a portfolio, allowing an investor to capitalize from short-term market fluctuations arising from financial, economic, and geopolitical risks.

The Horsemen Of The Apocalypse: Predictors Of Recessions, Sarah-Margaret Pittman

Finance Undergraduate Honors Theses

For decades, many financial economists have suspected that an inverted yield curve predicts recession. This paper explores the accuracy of this belief by testing multiple variables and seeing if they result in a recession. The dependent variable tested is probability of a recession; independent variables tested are: three-month Treasury-bill minus ten-year Treasury note; controls include: three-month Treasury-bill yield to maturity, ten-year Treasury-note yield to maturity, number of months since last recession, equal-weighted return on the S&P 500, value-weighted return minus equal-weighted return, return on the S&P 500, rate of inflation, and the interaction between the difference between the three-month Treasury-bill …

Improving And Monitoring The Microlending Program In Belize, Mark Mccallum

Finance Undergraduate Honors Theses

This paper assesses the Microlending and Cayes to Business Programs within the Community Development in Belize Study Abroad Program at the University of Arkansas. The Microlending Program makes low-interest loans to small businesses primarily in Dangriga, Belize. Recently, the lending activity has expanded and concerns about repayment have increased. This paper proposes various improvements to maintain consistent loan repayment and healthy expansion of the Microlending Program. The most important ideas are to enhance social pressure on the borrowers and improve monitoring in-country after the loans have been disbursed. Cayes to Business, an educational program required for microloan applicants, is also …

The Current State Of Financial Literacy Of University Of Arkansas Students: 2014, Stacia Tianne Baughman

Finance Undergraduate Honors Theses

In light of recent events in the global economy, more attention has been given to the subject of personal financial management. With a sluggish economy, rising student debt levels, increasing attention and concern, universities are considering if something should be done in an attempt to make students more financially literate. In order to better understand the current level of financial literacy, a survey of students at the University of Arkansas was conducted and compared to the same national survey conducted by Jump$tart. University of Arkansas students were found to have slightly lower levels of financial literacy than their national counterparts …

The Financial Crisis Was Good For Something: Improved Nonprofit Efficiency, Caitlin Paige Britt

Finance Undergraduate Honors Theses

This study explores the need for financial performance measures in the nonprofit sector and the impact the 2008-2009 Financial Crisis had upon nonprofits’ efficiency. This analysis tests the hypothesis that the financial crisis actually improved nonprofit efficiency by forcing nonprofits to eliminate unnecessary costs, continue to produce their services, thus improving operational efficiency, despite decreased donor contributions and increased user need. Entries reported on nonprofits’ IRS 990 forms from 2003-2010 determined whether nonprofit efficiency was significantly different after the crisis. The efficiencies used to measure the impact of the Financial Crisis include: Program Expense Efficiency, Administrative Expense Efficiency, Fundraising Expense …

Are Un-Registered Hedge Funds More Likely To Misreport Returns?, Jorge Perez

Financial Analyst

This paper seeks to introduce an empirical finance analysis of the relationship between misreporting behavior in hedge funds at the return level and registration as an investment adviser with the SEC, a law that has been enacted, overturned and re-enacted in the last decade. We hypothesize that hedge funds that are not registered with the SEC will be more likely to misreport returns so that a fund will seem as if it is generating positive returns more often than not. We test our hypothesis on the return level by conducting several statistical tests and regression models on hedge fund monthly …

The Impact Of Fraud Education On Fraud Detection, Michele Leonard

Accounting

The value of a forensic education is becoming more important as the accounting world moves past the scandals that have caused set backs and distrust in recent years. Exclusively looking at the education aspect is something that has not been explored compared to the previous studies completed valuing experience. As part of an auditor’s duty to serve the public and report material misstatements in companies’ financial statements, having the knowledge needed to properly assess risk and identify fraud is very important. Forensic degrees are at the forefront of accounting education and have become more widespread in programs, courses, and certificates. …

One Mans Dream: How A Company's Unique Culture Can Translate Into Long Term Success, Carli Zink

Accounting Undergraduate Honors Theses

This thesis answers the question of whether a unique organizational culture can help a company find long-term success. My main focus of the thesis was on the Walt Disney Co., a company that I think has set the standard in organizational culture and is where I will be starting my professional career. My aim was to find what aspects of culture are most important to have, and how companies can use their culture to gain a competitive advantage. In order to answer this question, I researched companies that have been recognized for having a very successful organizational culture, as well …

Biobotic Solutions, Michael Joseph Iseman

Finance Undergraduate Honors Theses

BioBotic Solutions is a business plan that was created and used to compete in national business competitions. The business takes an in-depth look into the pathology industry, which has an impact on nearly 75% of all patient diagnosis, and proposes a change- to automate a process currently done manually, and introduce to proprietary products, a robotic arm and a new container. The solution addresses a $500M annual opportunity, and will reduce both errors and costs for mid/large size laboratories.

Find It In Football: An International Marketing Plan For Young Women, Melanie Michelle Holohan

Renée Crown University Honors Thesis Projects - All

What follows are multiple components of a creative advertising project. While this work relies heavily on research, it was a very creative process. The premise of this work is an integrated marketing campaign that utilizes my two majors: international relations and advertising, combined with my love for sports. Using primary and secondary research, I found that the benefits that sports have on child development are huge (Humphrey, 2003). I narrowed my sport choice down to soccer and my target down to young women. I wanted to focus on Islamic states because, at least by American standards, Muslim women are often …

Let’S Bring It Home: Discovering Efficiency In Re-Shoring Production In The Beauty Industry, Julie Sarah Gibli

Renée Crown University Honors Thesis Projects - All

The beauty industry is an understudied industry that can benefit greatly from reshoring. Product developers in this industry source raw materials from Europe when creating a complex product, and from China when creating a mass-market, basic product. Many companies across the United States have begun to reshore all or parts of their manufacturing process. They have been able to benefit by cutting transportation costs and lead time, and by maximizing quality. This thesis aims to explore the reshoring trend and its viability for mass-market products in the beauty industry.

A case study was compiled to discover whether it is economically …

Elements Of The Nordic Leadership Framework, Origins, And Transferability, Maggie H. Chen

Renée Crown University Honors Thesis Projects - All

Leadership styles can be classified into different buckets based on previously developed leadership framework theories such as transformational, transactional, charismatic, and democratic leadership. This thesis explores the characteristics that define the Nordic style of leadership from a cross-cultural perspective. Under the assumption that the four Nordic nations: Denmark, Finland, Norway, and Sweden share a similar set of leadership practices, my capstone investigates the linkage between the Nordic national cultures and the influences on the leadership approach. The four small, but powerful nations are the homes to many corporations recognized for their highly innovative solutions to meet consumer needs. Nordic leaders …

Beaver Professional Public Relations Research Case Study, Francheska Munoz

Renée Crown University Honors Thesis Projects - All

This research study combines public relations and marketing to examine how women think about buying hair products. Using Beaver Professional, a hair care company, as the client, this study incorporates different methods of research to understand what factors affect which products women buy and where they go to buy them. This study also examines how salons think about selling hair products to their customers and where they go to shop or find the products for their salons.

Capstoned: Advertising Research, Account Planning, And The Development Of A Marketing Plan For Recreational Marijuana In Denver, Co, Erica Clapp

Renée Crown University Honors Thesis Projects - All

One of the hottest current issues in the United States among politicians and many other groups of citizens is the legalization of recreational marijuana. This issue has a long history, and it has constantly resurfaced in the media for years. However, the recent attention being given to recreational marijuana legalization is not going to die down anytime soon, for landmark progress has been made in this area. On November 6, 2012, Colorado Amendment 64 was passed, implementing a statewide drug policy for cannabis. Consequently, Colorado has taken a revolutionary step that marks the first electoral decision to legalize marijuana in …

A Geographical Analysis Of The Origin Of National Football League Players And Draftees, Robert Murray

Renée Crown University Honors Thesis Projects - All

The inspiration for this examination of NFL football players came from a September 17, 2010 CBS Television program 60 Minutes report “American Samoa: Football Island” by Scott Pelley. Pelley determined “that a boy born to Samoan parents is 56 times more likely to get into the NFL than any other kid in America” (Pelley, 2010). As a result of this investigation, I was inspired to travel to American Samoa in June 2013 to learn firsthand what variables and conditions led to the production of National Football League (NFL) Draft picks from this country, Tonga and all the regions within the …

Unifying Specific Climate Research With A Molar Climate Measure: A Situational Affordances Approach, Alice Brawley

All Theses

Organizational climate - briefly, the shared perceptions of a workplace - was originally studied as a molar concept, but this approach generally lacked focus and thus resulted in unmanageable measures. Organizational climate research has been subdivided into many areas of specific climate research focusing on particular organizational factors or outcomes, such as safety or customer service (Schneider, Ehrhart, & Macey, 2013). While the study of specific climates has been and remains worthwhile, recent literature in the area has called for a return to the molar or global conceptualization of organizational climate (Kuenzi & Schminke, 2009; Schneider et al., 2013). In …

Is Perception Reality? Evaluating The Country-Of-Origin Effect And Its Implications For New Business Ventures In Costa Rica, Alexandra Michelle Somborn

Marketing Undergraduate Honors Theses

“As travelers, business leaders, employees, parents and consumers, we make decisions related to countries every day: how we describe our identity, where we choose to live, who and where we buy our products from, where we educate our children, where we set up our companies and where we go on holiday…Every time we make a decision informed by an association with a place, it creates the future” (Country Brand Index). For the past eight years, FutureBrand has released a Country Brand Index Report that polls thousands of people worldwide to gather their perceptions of countries and rank the countries according …

Relationship Versus Transactional Marketing In The Service Industry, Anna-Claire White

Honors Theses

Undergraduate research varies from major to major, offering valuable insight toward understanding more about what one is studying. This study focused on relationship versus transactional marketing in the service industry and the impact that building relationships has on making a sale. The aim of this study was to conduct qualitative and quantitative analyses in order to identify patterns regarding the correlation between building relationships and closing a sale. This objective was accomplished in this study. A sample population of consumers was obtained from a proprietary database from a collection of research obtained during my internship with Company X. The data …

Risk Propensity And The Aviator Shortage, Timothy S. Seales

Honors Theses

This is an exploratory research study of the possible similarities in risk propensity between aviators and potential aviators and to determine the feasibility of using focused marketing strategies to increase the number of annually issued pilot certificates. This exploratory research was chosen for its significance in that there is a steady decline in the number of pilot certificates being issued annually (Blair, 2012), and there is also a dramatic increase in the number of airline pilots reaching the mandatory retirement age of 65 (Cary, 2012). The result of these two combined circumstances may cause an acute aviator shortage in the …

Gender And Career Success In Public Accounting, Jessica L. Rowe

Honors Theses

Public accountants, students, and others evaluated career success and the effect of specific activities on career success. The results suggest that gender bias is not pervasive in public accounting, at least with respect to overall assessments of success, but male and female accountants do appear to weight differently various activities that contribute to career success. This may explain, in part, why women hold fewer public accounting leadership positions than men even though women appear to have an advantage over men when they begin their careers.

Determinants Of A Winning Season For Intercollegiate Football Based On Revenues And Expenses, Burke L. Ellzey

Honors Theses

The athletic departments of many colleges and universities serve as a significant source of revenue to the university. For most colleges and universities, football is the most popular program in the athletic department. The purpose of this research is to analyze different categories of revenues and expenses of each athletic department to investigate how these factors affect the winning percentage of the specific football team. In addition, BCS and non-BCS teams are compared to see how the BCS title affects these categories of revenues and expenses. Multiple regressions are run with the winning percentage being the dependent variable with the …

Bankruptcy Prediction, Gold, And The Great Auto Bailout, Katelin E. Byrd

Honors Theses

With recent economic instability, bankruptcy prediction is a tool that is useful to companies and researchers who are interested in the financial stability of an industry or company. This thesis studies bankruptcy prediction during the most recent recession that occurred in the United States for General Motors with Ford as a comparison company and compares the possibility of bankruptcy to the price of gold per ounce for the corresponding year. The multiple discriminant analysis model was used to complete this research. This model uses financial ratios to predict bankruptcy. This research yielded an inverse relationship between the price of gold …

The Relationship Of Goal Focus To Physical Distance, Job Title And Years Served Within The University Of Arkansas Division Of Agriculture, Christina Miller

Graduate Theses and Dissertations

The purpose of this study is to determine the relationship between physical distance from the headquarters, number of years working within the Division of Agriculture, and job title compared to mission statement and goal focus. The Division of Agriculture as part of the University of Arkansas System is a unique organization because many of its employees are not physically located at the headquarter locations of Little Rock and Fayetteville. The Cooperative Extension Service, part of the Division of Agriculture, has at least one office in each of Arkansas's 75 counties as well as faculty and staff members located at five …