Business Commons^™

The (Limited) Competitive Advantage Of Tax Planning, Gang Pan

Olin Business School Graduate Student Theses and Dissertations

This dissertation documents that corporate tax planning innovations, proxied by decreases in effective tax rates, contribute to excess shareholder returns and, thereby, a competitive advantage. Compared to other improvements in firm performance, tax planning innovations have smaller factor loadings and explain fewer variations in excess returns. Notably, sales growth explains more than seven times the variations in excess returns compared to tax planning innovations. Tax planning even falls behind interest expense reductions, given the challenge of altering firm capital structure. To address the concern that changes in firm performance drive the association between tax planning innovations and excess returns, I …

Strategies Import-Export Entrepreneurs Need To Succeed In The Global Market, Athanasius Nde Awasom Longcha

Walden Dissertations and Doctoral Studies

Walden University College of Management and Human Potential This is to certify that the doctoral study by Athanasius Nde Awasom Longcha has been found to be complete and satisfactory in all respects, and that any and all revisions required by the review committee have been made. Review Committee Dr. John Bryan, Committee Chairperson, Doctor of Business Administration Faculty Dr. Brenda Jack, Committee Member, Doctor of Business Administration Faculty Chief Academic Officer and Provost Sue Subocz, Ph.D. Walden University 2024

A Study On The Impact Of Psychological Factors On Investment Decisions Of Gen Y - It Employees, Tamil Nadu, Karthikeyan S

Theses and Dissertations

Investments are indeed vital to the economic development of a country. Individual savings and investment patterns play an important role in any economy since they are major components of financial markets. The investment pattern and type of investment products preferred by investors decide the future of the economy. As the Investment decision-making became crucial for individual investors since it can result in significant gains or losses and also has effect on the economy. As a result, each individual investor needs to be so cautious of how they make decisions and what influences them. The people were categorised by the generations …

Farmers’ Hiring Decisions Towards Farm Mechanization Services In The Cauvery Delta Zone Of Tamil Nadu, Krishnadas R

Theses and Dissertations

Agriculture is critical to any country's economic development. It not only benefits the primary and secondary sectors but also helps the economy flourish. In addition to ensuring food security, the Indian agricultural sector provides work to huge populations, both directly and indirectly. Traditional farming practices are now overused, labour is no longer abundant, and the power demand is rising steadily. The rapid development of technology has given rise to new opportunities in agriculture (Balafoutis, Evert, & Fountas, 2020). Technology aids agricultural growth by allowing more effective utilization of inputs. It has the potential to make an immense contribution to agricultural …

Authenticity In Fashion And Beauty: Influencer Marketing And The Development Of Parasocial Relationships On Social Media, Catherine Goodheart

Student Theses and Dissertations

Social media influencers are more accessible than celebrities, making their audience form strong connections with them through their niche content. The parasocial relationship formed between influencers and their followers through the followers' media literacy of the influencer’s authenticity enables influencers to market themselves promoting products; without a perceived authenticity, a parasocial relationship will struggle to form. This parasocial relationship is typically to generate profit for the influencer, as many influencers are paid to promote and advertise products specific to their niche(s) on their profiles or on the brand’s profiles. A media analysis was used to study 5 beauty and fashion …

Organizing Queer Civil Rights Movements: Pride Parades And Communicative Dilemmas, David J. Dooling

USF Tampa Graduate Theses and Dissertations

Pride parades (“Pride”) are sites of communicative tension for the queer community. While the political origins of queer civil rights practiced widespread resistance to institutional heteronormativity and homophobia, Pride is a space where business owners, community stakeholders, and activists debate the political utility of queerness. This dissertation employs queer and sociomaterial theoretical traditions, and autoethnographic methodological approaches to explore the communicative strategies of Pride organizers—individuals who create, coordinate, and conceptualize the display of sexuality and gender in the public sphere. I draw on tension-centered approaches to organizational communication, feminist dilemmatic theorizing, and co-sexuality to investigate power-laden structures and decision-making in …

The Paradox Of Logic And Emotion In Small Food Company Launches, Jeff Binczyk

JWU Dissertations & Theses

Why do so many new products fail? Launching successful new product innovations within the food industry have proved to be a challenge for US manufacturers, with 80% of all introductions failing (Melgarejo & Malek, 2018). When this 80% failure rate is scrutinized, small food companies experience failure rates three times greater than large companies (Linton, 2008). While there are research studies that discuss food product launches in foreign markets, there is a dearth of research on small food company launches in the United States, as well as a lack of clarity of how small food company launch failures are defined. …

Convergence And Divergence: Comparative Analysis Of Procedural Rule Changes Of The Hong Kong And Singapore International Arbitration Centers Within The Framework Of Neo-Institutional Theory, Phillip Hoang Tran

Dissertations

International commercial arbitration (ICA) plays an essential role in resolving disputes between companies engaged in complex, cross-border business transactions. It offers an efficient, neutral, and enforceable mechanism for resolving disputes across different legal and cultural backgrounds. ICA is generally conducted at international arbitration centers located throughout the world. According to the extant literature, there is convergence of procedural rules among these centers. Sabharwal and Zaman (2014), for example, claim increasing convergence of procedural rules among all the major arbitration centers. Similarly, Sharma (2021) proposes that this convergence helps build the international arbitration system. However, there is a near absence of …

A Phenomenological Study On The Perceived Impact Of Bass's Four I'S Of Transformational Leadership, Yarissa Marn

Dissertations

Purpose: The purpose of this phenomenological study was to identify and describe World of Warcraft game leaders’ perceptions of the impact on their guilds regarding Bass’s 4 I’s of transformational leadership.

Methodology: This qualitative study interviewed 13 World of Warcraft game leaders who have led their guild members for at least one year. The main source of data collection was semi-structured open-ended interview questions with other resources to include artifacts. The researcher coded and analyzed data for themes and patterns.

Findings: Several domains of Bass’s Four I’s Transformational Leadership framework were found to have an impact on World of Warcraft …

The Impact Of Accounting Automation On Efficiency, Madeline Corbett

Undergraduate Theses and Capstone Projects

The accounting industry is predominantly composed of people producing financial reports, reconciling bank statements, ensuring that payroll is taken care of properly and promptly, as well as running audits both internally and externally, and administrative tasks. Automating this industry would mean that these tasks could be done without the need for much human intervention, thus reducing the number of accounting positions needed to continue operating. Larger corporations may be able to implement this automation, due to the vast resources that they have, but smaller businesses might have more trouble getting this done, due to the size of their organization. This …

Medicare And Medicare Advantage, How Accurate Are Their Projections?, Ryan Legge

Undergraduate Theses and Capstone Projects

My thesis will focus on the accuracy of Medicare’s Hospital Insurance fund and Medicare Part C’s projections. Medicare has been under scrutiny in recent years, as costs are up and revenues are down, and a projected insolvency crisis looks likely for the organization. If Medicare’s projections are inaccurate, it could cause severe issues, as decisions that will significantly affect the program are made based on that data. In order to test the accuracy of the projections, a t-test will be used in order to determine if there is a significant difference between the actual yearly expenditures of both the Hospital …

Exploring The Relationship Between Load Shedding And Crime In Gauteng, Bhavesh Ram

Master's Theses

This study investigates the impact of load shedding, a recurring power outage phenomenon in South Africa, on crime rates in the densely populated Gauteng province. Using a novel dataset that combines Eskom's load shedding schedules with detailed crime statistics from 2015 to 2022, a fixed-effects regression model is employed to examine the relationship between blackout hours and various crime categories. Findings reveal that while load shedding does not significantly affect overall crime rates, it significantly increases the incidence of contact crimes and sexual offenses, particularly during daylight hours. Additionally, our results provide evidence that load shedding diminishes the ability of …

Crafting Community Solar Programs To Alleviate Energy Burdens And Empower Communities In Virginia, Elizabeth Anne Sekelsky

Master's Projects and Capstones

Low to moderate-income (LMI) groups usually suffer from high energy burdens and community solar is a renewable energy strategy that can save LMI groups on their monthly electricity bills. This research explores the intersection of renewable energy and energy justice, specifically the potential for community solar, energy efficiency, and home weatherization to alleviate Virginia's energy burdens. Included is an analysis of incentives, programs, and Greenhouse gas emission goals for the state, investigations on how low-income groups are receiving aid and what is available to them from programs and utilities, suitable sites for solar based on groups in need, and comparisons …

Enhancing Ethical Leadership: The Impact Of Governance Mechanisms On Nonprofit Organizations, Norma Guerrero

Master's Projects and Capstones

This research is dedicated to uncovering the complex connections between ethics and effective governance within nonprofit organizations. The study focuses on identifying factors that influence ethical behavior, addressing ethical challenges specific to the nonprofit sector, and developing strategies to encourage ethical practices within these entities. By integrating literature reviews, case studies, and expert interviews, the research underscores the vital link between ethical decision-making and organizational efficiency, as well as public trust. The study aims to enrich the ongoing discourse on nonprofit governance, providing key insights and actionable recommendations for board members, executives, professionals, volunteers, and scholars to strengthen governance and …

Leveraging Collaboration In Advocacy: An Examination Of The 501(C)(4) Regulatory Framework And Its Utility For Advancing Immigrant Rights, Christine D. Ambegia

Master's Projects and Capstones

The nonprofit sector is uniquely positioned for leading the charge in advocacy through various social justice movements, and their capacity to engage in lobbying work plays a crucial role in advancing policies that contribute to the collective good. The regulations on lobbying that are set forth and enforced by the Internal Revenue Service (IRS) for nonprofit 501(c)(3) public charities can limit them from aggressively engaging in policy and advocacy work that holds legislators accountable to their constituents. Nonprofit 501(c)(4) social welfare organizations are governed by a regulatory framework that has the potential to expand on 501(c)(3) charities’ work because they …

The Patterns And Structures Of Information Technology Departments In Higher Education, Curt Herridge

Education Policy and Leadership Theses and Dissertations

This study investigates the patterns and structures of the Information Technology (IT) department in US colleges and universities. It seeks to understand to whom the Chief Information Officer (CIO) reports, how the top level of the IT department is organized, and what functions the IT department offers. It then examines the university factors that are associated with variations. This quantitative case study uses primary data from the EDUCAUSE Core Data Survey (CDS) and IPEDS, combined with a novel dataset collected from university websites and AAU membership. The study employs Latent Profile Analysis (LPA) using IT variables to classify institutions into …

Designing Future Agriculture: Design For Complex Systems And Cross-Cultural Interactions, Karina Madzari

Dartmouth College Master’s Theses

Climate change is now recognized by businesses as a major challenge, prompting the agribusiness sector to transform to meet sustainability goals. However, there are many ways to achieve sustainability. Precision agriculture and agroecology are two concepts that evolved from conventional and regenerative approaches respectively, and offer distinct perspectives on sustainability attainment. Precision agriculture relies on technological solutions like artificial intelligence (AI), robotics, gene editing, and carbon dioxide removal technologies (CDR) and aims to revolutionize industry operations through automatization. Agroecology, on the other hand, creates a symbiotic relationship between farming practices and ecosystem services. It aims to replace non-renewable resources with …

Strategy In Action: The Creation Of The Codex, Joshua Lucas

Undergraduate Honors Theses

This thesis provides the foundation of a larger project, namely the Strategy Unlocked Codex. It is my task to provide sufficient content for ten strategic theories to assist the public at large by enhancing their understanding of business strategy and discovering applications in their professional situations. The ten theories have been researched, analyzed, and explained both in print and by film. Videos, both short and long, as well as integrated graphics have been developed to further demonstrate theory understanding. The result is a format that can be replicated for others to use in the population of the Strategy Unlocked Codex. …

How Incentives Help Us Do Hard Things First, Patrick Matthew Healey

Olin Business School Graduate Student Theses and Dissertations

When facing tasks of differing difficulty, do people choose to tackle harder ones first or easier ones first? I show that the answer depends on how motivated they are to complete all of the tasks. I examine situations in which people must complete both a harder task and an easier one by the same deadline. When I incentivize people for completing both tasks by that deadline, they are more apt to complete the harder task before the easier task, compared to when they are not incentivized. This change results from two factors. First, the incentive leads people to care more …

Characteristics Based Factor Models - Comparison Of Estimation Procedures, Henri Ohl

McKelvey School of Engineering Graduate Student Theses & Dissertations

Understanding cross-sectional and time series variation of asset returns is fundamental in finance, particularly in asset pricing. This thesis explores the integration of factor theory with machine learning to deepen our comprehension of these dynamics. Characteristics based factor models offer a systematic framework for quantifying an asset's underlying risk-return structure, leveraging time-varying conditional information on model parameters carried by firm-specific characteristics. These models serve as valuable tools for discerning the driving components of an asset's expected excess return. Recent research established a novel methodology for consistent parameter estimation within this framework, only requiring a large cross-section but not a long …

A Comparative Analysis Of Deaf Entrepreneurs In China And The United States, Wei Wu

Undergraduate University Honors Capstones

This paper compares the challenges that Deaf business people face in the US and China. The goal is to understand the experience of Deaf people in each country and to see what each country can learn from the other. To understand the experience of Deaf people in these countries, I will first look at the history of disability in each country and the challenges Deaf people face with gaining employment or becoming entrepreneurs. Then, I compare the cultural attitudes of each country towards Deaf people and the policy frameworks each country uses to create opportunities for Deaf people. Finally, this …

Professional Learning Communities During The Pandemic, Elizabeth Nichols

ATU Theses and Dissertations 2021 - Present

In 2019 the world experienced a medical emergency that impacted education across the world. Several states in the United States had professional learning communities introduced into their schools as a means to enhance academic achievement prior to COVID 19. In order to show support to the schools and increase student achievement, a state introduced a specific professional learning community (PLC) model to be followed as a guideline to improvement and sustainability during a crisis. This study compares the state specific PLC model schools to schools who did not follow the state specific PLC model to examine the statistically significant difference …

Northern Illinois University Huskie Marching Band Stoles, Emma Walsh

Honors Capstones

The Northern Illinois University Huskie Marching Band plays a huge role on campus and in the NIU community supporting NIU athletics and entertaining audiences throughout the university and surrounding area. Since 1899, the NIU marching band has grown to approximately 200 members a season and plays to crowds of 30,000 people at Huskie Stadium. Known as “The Pride of the Midwest”, the Huskie Marching Band has enriched the Huskie spirits of students, faculty, parents, alumni, and the Huskie community as a whole.

The dedication and persistence these students demonstrate each day at rehearsals, games, and events is something that does …

Unified In Christ, David Morris

Doctor of Ministry Projects and Theses

Statement of the Question/Problem

The United Methodist Church is facing a season of incredible struggle. The modern American United Methodist Church is facing a crisis of Division during this season of disaffiliation and restructuring. Division within church is not a new phenomenon. In fact, it is not new in the Methodist tradition. This repeating cycle of denominational fracture begs the question, “why does division in the church happen, and how can we avoid it in the future?” Currently the United Methodist Church is dividing supposedly over the issue of human sexuality. I would argue these divisions do not solely rely …

Small Business Recovery And Innovation After The Covid-19 Crisis: Moderated Mediation Involving Leadership Styles And Leader Data Usage, Jalal Maqableh

Dissertations, 2020-current

The small business sector is considered the backbone of the US economy. It is the largest source of new jobs and the main factor in stimulating economic growth. This study was performed to help provide a better understanding of the small business sector's performance during the COVID-19 crisis. The purpose of this study is to examine the role of crisis leadership and entrepreneurial leadership styles in the US small business sector during crisis times, and whether these styles would affect recovery and innovation. The retrospective, cross-sectional design of this study consisted of three phases, Pre-COVID, During-COVID, and Post-COVID. Each of …

A Compilation Of Financial Accounting Case Studies, Molly O'Connor

Honors Theses

The case studies comprising this thesis place accounting in the context of the broader political and economic landscape. Through multimedia platforms and group discussions presented throughout the spring and fall semesters of 2023, I considered the interplay between legislation and business and reflected on the ultimate impact these events have on Americans. In- class discussions regarding references to current events, such as the war in Ukraine and impending legislation, prompted me to see the need to be well-informed if I want to be an effective auditor as well as a responsible citizen. In Case 1, I was offered the opportunity …

Correlation Between Interest Rates And Bank Mergers, Maren Egging

Honors Theses

This paper examines the relation between macroeconomic factors and bank mergers and acquisitions from 1995 to 2022. I build upon the work of Etsy et al. (1994) to determine an updated analysis of how interest rates and stock market returns may influence merger activity in the banking segment. Using a dataset of 1,153 large bank mergers, I perform correlation analyses to draw three main conclusions. Firstly, bank mergers demonstrate weaker correlations with key macroeconomic variables than industrial mergers. Secondly, I observe material differences from the work of Etsy et al. with what appears to be significant changes in underlying relations. …

Impact Of Esg Ratings On Company Stock Price Returns, Benjamin Mccormick

Honors College Theses

ESG, Environmental, Social, Governance, is a new business philosophy that asserts that businesses have a duty to the environment, their communities, and to act legally and ethically. ESG rating agencies are built around grading public companies on their fulfillment of these objectives. Critics of ESG cite that ESG dilutes the primary purpose of business, to create value for shareholders. This paper uses regression analysis to test whether these perspectives are mutually exclusive. With stock returns as the dependent variable and ESG ratings as the dependent variable of interest, this paper finds a slight correlation between lower returns and companies in …

Pragmatic Factors Of Nationally Ranked Ncaa Division Ii Men's Golf Teams: A Grounded Theory Inquiry, Ekren Miller

Dissertations, Theses, and Projects

Abstract

The National Collegiate Athletic Association (NCAA) added Division II men’s golf in 1963. Since then, teams in the South/Southeast (S/SE) NCAA Region have been dominant, with the last nine of 11 national champions from schools in Florida. What are the pragmatic factors that make a top 50 nationally ranked team or an elite team in the top 25? This study had 14 head coaches of nationally ranked teams (or previous national rank) and included three former national champions in the participant sample. These coaches were interviewed individually or set into focus groups within the S/SE and Central/Midwest NCAA Regions. …

Remote Working Preference, Henry Dorn

Undergraduate Honors Theses

This paper is an analysis of the realities and perceptions surrounding the shift to remote work in America following the Covid-19 pandemic. It calls into question the benefits and drawbacks of both virtual and in person working environments. Since virtual working culture has taken a larger grasp on the population, it is crucial to understand what the outcomes of this recent shift are and how people feel about it. This paper breaks down the facts and history surrounding virtual working environments and alternatively compares the findings to in person and hybrid work. It includes a conducted survey of American workers …