Business Commons^™

The Influence Of In-House Tax Expertise On Corporate Tax Avoidance, Kimberly Hutton Honaker

Dissertations, Theses and Capstone Projects (Full IR Collection)

Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, little emphasis has been placed on the executive who develops corporate tax strategy.

This study addresses this issue by considering how the internal tax function (ITF) and in-house tax expertise influence tax avoidance. I examine the association between tax avoidance, denoted BOOK_ETR, which is measured as the Generally Accepted Accounting Principles effective tax rate, and (1) the existence of an …

Revenge Or Reconciliation? A Rejection-Based Model Of Firm-Induced Relationship Termination, Lucas Hopkins

Dissertations, Theses and Capstone Projects (Full IR Collection)

This study is the first to examine the effects of firm-induced relationship termination on customer rejection perceptions and firm-related outcome behaviors. A research model is developed that focuses on several key issues with respect to the post-termination process. First, the study explores how direct versus indirect termination styles influence a consumer’s feelings of relational evaluation. The author hypothesizes that indirect termination strategies lead to lower levels of rejection upon the dissolution of the relationship. Second, the author examines how the level of perceived rejection experienced by customers affects their subsequent emotions. Specifically, as a result of this rejection, customers may …

The Erm Process: Evidence From Interviews Of Erm Champions, Therese R. Viscelli

Dissertations, Theses and Capstone Projects (Full IR Collection)

This paper investigates the processes that comprise enterprise-wide risk management (ERM) programs implemented by organizations. ERM is a holistic approach of risk management that looks at organization-level risks on a portfolio basis, unlike traditional risk management that looks at silos of individual risks within an organization. The practitioner and academic literatures provide many insights into different frameworks that could be used to implement ERM, but there is little written about the processes and activities that represent actual organizations’ ERM approaches. By looking at the way an organization accomplishes its mission through its management style and communication methods, the role corporate …

Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price

Muskie School Capstones and Dissertations

Tax Increment Financing (TIF) is an economic development tool authorized for use in 49 states and the District of Columbia. TIFs are a very popular economic development tool that allow for a low-cost way to fund development projects. A TIF is designed to turn an undesirable or underdeveloped area into a developed, revenue generating area. The restrictions as to the exact types of property that quality for TIF vary from state to state, but they generally are used to target underdeveloped areas to encourage growth. Maine places several limitations on TIFs including acreage caps, a value cap, a municipal indebtedness …

Three Essays On Immigrant Entrepreneurship, Kaveh Moghaddam

Theses and Dissertations in Business Administration

Despite the saliency of immigrant entrepreneurship, our understanding of the unique challenges of start-up processes confronting immigrant entrepreneurs is quite limited. While entrepreneurship as a field of study is growing rapidly, it is criticized for the lack of commonly accepted and well developed research paradigms. To address this theoretical gap in the entrepreneurship literature in general and in the immigrant entrepreneurship research in particular this dissertation addresses the following overarching question in a three essay format: What are the start-up processes and outcomes associated with immigrant entrepreneurship? The first essay suggests a theoretical framework which exhibits how the social embeddedness …

The New Orleans Ballet Association, Brooke Alicia Barrios

Arts Administration Master's Reports (1984-2016)

The purpose of this thesis is to investigate the central issues and management structure of the New Orleans Ballet Association (NOBA), apply them to industry best practices, and make recommendations for improvement. The initial investigation occurred during a 480-hour internship in the Education Department from January-April 2013, under NOBA’s Executive Director and Education Coordinators. The thesis is enhanced through a prior 240-hour practicum in the Development department and position as Site Monitor for the Pre-Professional Program, which provided hands-on experience. The thesis will show a working knowledge of the organization, reflection on its practices, and a look towards the future.

A Report On An Internship With The Wall Street Zhongwen, Jiayin Guo

Arts Administration Master's Reports (1984-2016)

The following internship report is based on my experience as administrative assistant to the Principal of Wall Street Zhongwen (hereinafter referred to as “WSZ”) during the spring semester of 2013. Wall Street Zhongwen is a Chinese-language school with a multifaceted mission and staff. It is based in the Financial District of New York City in the heart of Wall Street culture.

I will focus on a critical, descriptive analysis of the organization with a S.W.O.T analysis, best practices of educational institutions comparisons, and recommendations for the development of Wall Street Zhongwen.

The State Of Representation And Segregation Among African American Women At The U.S. Department Of Commerce: An Examination Of The Intersection Of Strategic Planning With Race And Gender, Sesha Joi Moon

School of Public Service Theses & Dissertations

The intent of this dissertation is to examine the state of representation and segregation among African American women across the workforce at the United States Department of Commerce. This study employs a triangulated research design to examine the relationship between elements of strategic planning and the employment patterns of African American women. This study's qualitative analysis includes a content analysis of 13 agency-specific strategic documents published between FY 1994 through FY 2010. This data is supplemented with a longitudinal trend analysis of personnel data for fulltime, permanent employees retrieved from the National Finance Center for the same time period. The …

International Banking Sector Linkages: Did The Global Financial Crisis Strengthen Or Weaken The Linkages?, James Edward Benton

Theses and Dissertations in Business Administration

This dissertation examines the interactions or linkages between the U.S. banking sector and the other eight major banking center countries around the globe. I use the national banking sector index for each country over a ten year period as a proxy for reactions to external shocks and examine whether these shocks spillover from the U.S. to the other major banking center countries as measured through their respective indices. I examine both daily residual returns as well as return volatility to measure these interactions between indices.

This study uses a vector auto-regression moving average (VARMA) as well as Granger-causality Wald test …

Smart Meter Technology And The Effects On Grocery Retailers, Cara Cremeans

Honors Theses

This study investigates the relationship grocery retailers have with their utility company and the smart meter technologies that will be implemented in their grocery stores in the near future. I engaged in background research and conducted qualitative interviews of several Chief Executive Officers and owners of local grocery supermarkets, as well as a contract Chief Financial Officer who works closely with small grocery retail stores. For each interview, the men were asked a series of questions relating to sustainability, smart meters, and store operations.

Saving money at grocery retail stores does not notably come in the form of energy consumption, …

The Influence Of Horizontal Equity, Self Efficacy, And Ethical Position On The Creation Of Budgetary Slack, Ira Abdullah

Theses and Dissertations

The budgeting process plays an important role in organizations’ planning and controlling functions. Managers often have incentives to misreport their private information and inaccurately set budget targets so that they are easily achievable. Such inaccuracy in budget targets is referred to as budgetary slack. Prior research documents that managers’ decisions to create budgetary slack are influenced by both preferences for wealth and non-pecuniary motivations. The objective of this study is to provide a better understanding of how social preferences such as preferences for horizontal equity, self efficacy perceptions, and ethical position influence managers’ budgetary slack creation. The results reveal a …

The Contribution Of Family Leisure To Family Functioning And Family Satisfaction Among Urban Russian Families, Mikale N. Williamson

Theses and Dissertations

The purpose of this study was to examine the relationship between family leisure involvement and family leisure satisfaction to aspects of family functioning and satisfaction with family life among urban Russian families. Specifically, this study examined how both family leisure involvement (core and balance) and family leisure satisfaction contributed to the explanation of variance in family functioning and satisfaction with family life. The behavioral factor of family alcohol consumption was also included in the analysis. Furthermore, because the data were nested in families, and because most family leisure research has been limited to individual-level analyses, this study accounted for family-level …

Personality And Performance: An Examination Of Relationships Between Personality,Character Traits, And Performance Among Wilderness Field Guides, John David Bishoff

Theses and Dissertations

The purpose of this study was to examine the relationship between job performance of wilderness and adventure therapy (WAT) field guides and personality traits. Specifically, this study utilized the NEO-PI-R to assess personality and the Field Guide Performance Evaluation (FGPE) to assess job performance. Job performance was measured by managers, peers, and WAT participants. The sample consisted of 89 personality assessments, gathered from both the U.S. and Canada. Ordinary least squares regression analysis indicated there was a non-significant relationship between field guide job performance and personality. Findings provide implications for WAT practitioners seeking the most qualified field guides possible.

The Mediating Effects Of Autonomy, Competence, And Relatedness During Couple Leisure On The Relationship Between Total Couple Leisure Satisfaction And Marital Satisfaction, Miriam Puerta Amato

Theses and Dissertations

This study tested Self-Determination Theory as a possible explanatory framework to understand the relationship between total couple leisure satisfaction and marital satisfaction. The three psychological needs of autonomy, competence, and relatedness-fundamental components of Self-Determination Theory-were measured through the Fulfillment of Psychological Needs during Couple Leisure (FPNL) scale and were tested as mediators. The analysis of five structural equation models confirmed the relevance of the Self-Determination Theory in explaining the relationship between couple leisure satisfaction and marital satisfaction. Although autonomy and competence were significant mediators, relatedness consistently appeared as the strongest mediator suggesting that the fulfillment of this psychological need is …

Bridging The Missing Link Between "Top-Down" And "Bottom-Up": A Strategic Policy Model For International Collaboration In Science And Technology, Pattharaporn Suntharasaj

Dissertations and Theses

Success in International Collaboration in Science and Technology (ICST) depends on various factors, different players have different perspectives. Governments participate in collaboration in order to meet their country's policy goals. Scientists and researchers establish their contacts through their personal channels or scientific networks in order to pursue their own academic interest. There are two significant approaches in ICST Policy making which are "top-down" and "bottom-up" approaches. Both approaches are important. One approach can not fit all. Each approach has its own advantages and disadvantages. A balance between these two approaches is necessary.

The objective of this research is to develop …

Recreation Displacement Of Bass Fishermen From Central Coast Lakes, Erin Gray

Recreation, Parks, and Tourism Administration

The purpose of this study was to assess the impacts of aquatic invasive species preventative measures on recreation displacement of bass fishermen from Central Coast lakes. A self-administered questionnaire was distributed to participants at a local bass fishing tournament. Thirty-six respondents completed the questionnaire. The results indicated that boat inspection procedures do not necessarily cause bass fishermen to displace. This study found that fishermen are likely to avoid recreating at a Central Coast lake in fishing practice conditions rather than in tournament conditions, and are likely to avoid tournaments at their least favorite lake if boat inspection procedures take too …

The Management Of A Home: An Analysis Of Nba Arena Management Trends, Brandon Lewis

Recreation, Parks, and Tourism Administration

Each NBA arena holds the key to the ultimate fan experience. In order for facility managers to make sure that the arena upholds that ultimate fan experience, it is critical for NBA teams to evaluate which management trends are being best utilized to create the best fan experience possible. The purpose of this study was to examine the trends in management of NBA arenas. Data were collected from the 30 National Basketball Association franchises and operators of the 29 NBA arenas. The instrument used consisted of a checklist and a section for written notes. Results from the study indicated that …

Feasibility Study For A Brewpub, John Galante, Daniel Price

Agribusiness

No abstract provided.

Women And Their "Food Time" An Investigation Into Food Purchases, Preparation, And Consumption Atmosphere Using Smartphone Survey Technology, Garland Jaeger

Master's Theses

Women’s food purchasing and eating habits have been studied in detail, but are still not entirely understood. Prior research has sought to segment the female food shopper market, but typically use only demographic characteristics. In this study, fifty females were recruited in San Luis Obispo, CA from March 2012 to May 2012 to keep an electronic food-time diary for one week. By collecting information through surveys distributed using a smartphone application, SurveySwipe, the study investigated the amount of time expended for each meal, as well as the manner in which the meal was prepared or purchased, and the context surrounding …

Lunalight - Bringing Light To The Expanding World, Gabriela M. Igel, Daniel J. Patrick, Kimberley M. Smith

Materials Engineering

The LunaLight, a solar rechargeable light and cell phone charger, addresses the lack of access to electricity faced by 1.4 billion of the world’s population (International Finance Corporation). The LunaTech team has developed a product that is bright, simple, compact, versatile and competitive with existing products. Through a partnership with the non-profit organization One Million Lights, LunaTech has improved a previous team’s design to address user feedback, concerns of durability, and manufacturability.

The LunaLight design includes a 5 component plastic housing held together by 4 screws, a surface mounted PCB, a lithium-ion (Li-Ion) battery, one high-brightness LED, a solar panel, …

A Study To Determine The Agricultural Perceptions Of High School Students For The "I Love Farmers…They Feed My Soul!" Organization, Mindy N. Burris

Master's Theses

The purpose of this study is to identify a target market of the “I Love Farmers…They Feed My Soul!” (ILF) organization and establish marketing techniques for the organization. ILF is a non-profit organization committed to connecting the younger generations with information about agriculture and how food is produced.

This study thoroughly investigated the markets in three geographic areas throughout California. Surveys were administered to three high school’s English classes to gather data for analysis. The analysis identified the target market of the ILF organization and the associations between each target market and responses to questions regarding their agricultural knowledge, social …

Assessing The Need For Personalized, Jewelry-Based Customer Loyalty Programs Within Top Las Vegas, Nevada Luxury Casino Resorts, Melissa Brick

Recreation, Parks, and Tourism Administration

Luxury markets have begun to expand from material items into places, experiences, and lifestyles. As the popularity of the luxury travel increases, resorts may benefit from incorporating some type of luxury aspect into a guest’s stay. The purpose of this study was to assess the current need for personalized, jewelry-based, luxury customer loyalty programs focused on wealthy visitors to resort casinos in Las Vegas, Nevada. The researcher created an over the phone interview script and interviewed representatives from 15 top luxury resort casinos in Las Vegas, NV. Existence of customer loyalty programs and ‘high-roller’ customer loyalty programs were found to …

Environmental Sustainability Practices In The Hospitality Industry Of Orange County, California, Lauren Doherty

Recreation, Parks, and Tourism Administration

The hospitality industry is growing rapidly in its practice and implementation of green initiatives in order to preserve the natural environment and successfully meet the needs and desires of green-minded consumers. The purpose of this study was to assess the environmental sustainability practices in the hotel and special events industries of Orange County. Data was collected from participants representing seven different hotel and event venues in Orange County. The instrument used consisted of semi-structured, with some forced-choice interview questions pertaining to the sustainability practices of each property. The results indicated that the seven properties are actively establishing and practicing environmental …

Sustainability Trends For Museums, Zoos, And Aquariums: A Website Evaluation, Alison Sunahara

Recreation, Parks, and Tourism Administration

Sustainability is an emerging trend that is accessible through programs and practices for the public and organizations. Museums, zoos, and aquariums exhibit and maintain collection pieces for observation and study. The purpose of the study was to analyze the top museum, zoo, and aquarium websites to determine their sustainability practices. This study was conducted through a website checklist developed by the researcher. Data were collected using a representative sample of the top museum, zoos, and aquariums within the United States. The sample was based upon the Travel Channel’s “Top 10 Free U.S. Museums”, “America’s Wildest Zoos”, and “Best Aquariums in …

Perceptions And Motivations For Travel To California's Central Coast, Lisa Baird

Recreation, Parks, and Tourism Administration

California and its Central Coast is an extremely popular destination for international and non-Californian U.S. travelers. The purpose of this study was to determine the motivations and perceptions of international and non-Californian residents who may travel to the Central Coast of California. Data were collected through an online questionnaire. One hundred and seventeen subjects participated in this study. Non-Californian and international tourists are motivated to travel to the Central Coast to visit friends and family, and to discover and learn about an unknown destination. Perceived destination is a large reason why people choose to travel to California and the Central …

A Cost Analysis Of The Addition Of An Onion Processing Line To Taylor Farms: Salinas, California, Garett Sabaska

Agribusiness

Taylor Farms has been one of the leading foodservice companies for the past 17 years. It is looking to expand its operations to include a line that would process red and yellow onions. To determine if this expansion would prove to be profitable, a projected budget for three scenarios was created. The scenarios were formulated to account for the “normal” base period, a “worst” case scenario, and a “best” case scenario. These three scenarios would account for periods where revenues and expenses were either higher or lower than the expected averages. The initial start-up costs as well as expenses of …

Grass-Fed Dairy Steer Enterprise Analysis For Alexandre Family Ecodairy Farms, Joseph Jackson Alexandre

Agribusiness

Alexandre Family EcoDairy Farms (AFEF) is a family dairy farm, producing organic milk in northern California. In the last decade, AFEF has been expanding in value added natural food enterprises, including pastured free-range eggs, pastured pork and grass-fed beef.

This study focuses on the analysis of an organic grass-fed ground beef from dairy-beef cross steers coming from AFEF. The grass fed beef enterprise was analyzed by adopting a UC Davis cost and returns study, modifying it to AFEF production limitations and conditions. Through partial budgeting analysis, opportunity costs were discovered leading to breakeven prices for the final grass fed ground …

Politikat Fiskale Në Kosovë, Albina Zuka

Theses and Dissertations

Në këtë punim është paraqitur tema “Politikat Fiskale në Kosovë”. Në vazhdim kemi paraqitur reformat tatimore në Kosovë pas luftës, si dhe të hyrat buxhetore sa do të rriten për periudhën 2013-2015, të hyrat vendore etj. Për shkak të vështirësive në dy dekadat e fundit, dhe veçmas gjatë periudhës pas konfliktit, Kosova ende ndeshet me sfida të shumta të zhvillimit ekonomik. Kemi shkallën më të lartë të papunësisë në rajon, shifra më të larta të varfërisë dhe shkallën më të ulët të rritjes ekonomike.

Me anë të këtij punimi kam paraqitur politikat të cilat po i zbaton Kosova. Ky studim …

Auditimi Në Kosovë, Shpend Gjyshinca

Theses and Dissertations

Auditimi luan rol të rëndësishëm për çdo biznes i cili dëshiron të rrisi transparencën, besueshmërinë dhe rregullësin, prandaj kjo është njëra nga arsyet e përzgjedhjes së temës së diplomës. Edhe pse Kosova është shtet i ri dhe në tranzicion me kushtet të cilat ishin të veshtira në fillim, shteti ynë në bashkëpunim me vendet mike, ka filluar të bëj hapa të sigurtë në aspektin e raportimit dhe kontrollit financiar.

Në këtë punim kam provuar të përshkruaj rëndësinë dhe rolin e Audimit si proces i filluar nga ndërkombëtarët të cilin duhet ta vazhdojmë me aplikimet praktike, llojet e auditimit elementet e …

Politikat Fiskale Në Kosovë, Albina Zuka

Theses and Dissertations

Në këtë punim është paraqitur tema “Politikat Fiskale në Kosovë”. Në vazhdim kemi paraqitur reformat tatimore në Kosovë pas luftës, si dhe të hyrat buxhetore sa do të rriten për periudhën 2013-2015, të hyrat vendore etj. Për shkak të vështirësive në dy dekadat e fundit, dhe veçmas gjatë periudhës pas konfliktit, Kosova ende ndeshet me sfida të shumta të zhvillimit ekonomik. Kemi shkallën më të lartë të papunësisë në rajon, shifra më të larta të varfërisë dhe shkallën më të ulët të rritjes ekonomike.

Me anë të këtij punimi kam paraqitur politikat të cilat po i zbaton Kosova. Ky studim …