Business Commons^™

Exploration Of Accounting Topics, Rachel Sheffield

Honors Theses

This thesis compiles eleven case studies related to the modern economic and professional environment as they relate to accounting. Each case was completed over the course of one week and describes the challenges, details, and outcomes related to the issue at hand. Accounting is a broad and intricate field that intertwines business, the economy, the government, and the public. Investigating many of the issues that an accountant may face before entering a career in accountant has proven to be very beneficial in understanding the expansiveness of the work. Whether having a career in bookkeeping, audit, tax, advisory, or finance, accountants …

A Comprehensive Evaluation Of Varying Accounting Principles Using Case Studies, Samantha Stershic

Honors Theses

This thesis is a compilation of case studies conducted over the last year. Each case was used to teach various accounting principles using application. The method used to learn the principles was different for each case. For example, a monopoly board was used to simulate how blockchain works in a way that was easier to understand and in a way that was memorable. Multiple interviews were performed to gain information on a student who had just completed a similar path and a professional in any field to gain knowledge about simply how to be a successful professional. Online research was …

Honors Accounting Thesis, John Mcintyre

Honors Theses

This thesis is made up of twelve case studies completed during my junior year over various financial accounting topics. The class was led by Dr. Vicki Dickinson, who oversaw every aspect of each particular case study. The topics covered in this thesis range from various fields and expanded my knowledge on many accounting ideas. I know for sure that each case study prepared us as students for the ever-changing accounting world as we begin to start our careers in financial accounting.

Global Recognition Of Sustainable Companies And The Search For Meaningful Returns, Jenny Gyurova Hite

Doctoral Dissertations (DBA)

Can an investor realize meaningful returns by choosing sustainability? Global Knights publishes an annual 100 Global Most Sustainable companies list which has been announced each January in Davos, Switzerland since 2005. This paper examines the global recognition of the US sustainable companies which make that list and the presence of cumulative abnormal returns of their portfolio. Event study methodology is used to assess short and long term cumulative abnormal returns of a dynamic portfolio updated annually over 16 years to include those names. Standard Deviations and Sortino Ratios are evaluated to determine the comparative level of risk a potential investor …

Exploring The Perception Of Sponsored Posts On Instagram, Mahek Verma

Honors Theses

Influencer marketing has grown immensely, and consumers are now frequently interacting with and making decisions based on content published by influencers on social media. This thesis explores how different types of endorsed influencer posts are perceived along with how the type of endorsed post can impact a consumer’s perception of the product and brand being endorsed. Using self-administered questionnaires, semi-structured interviews a simulated influencer content browsing experience, this research examines differences between influencer endorsements officially sponsored by a company, endorsements of products merely gifted by the company, and endorsements of products with no company involvement. Research findings identified a lack …

Do Students Buy Attention-Grabbing Stocks? A Field Experiment, George Psaradakis

Business and Economics Honors Papers

In this paper, we look to find out whether or not student investors are drawn to “attention-grabbing” stocks. We define “attention-grabbing” stocks as those that are issued by companies with either large numbers of Twitter followers, large general marketing budgets, or both. Our theory is that the more followers that a publicly traded company has on Twitter and/or the more money the company spends on marketing and advertising, the more likely a student would be to invest in its stock.

A field experiment was conducted in which undergraduate students constructed their own virtual stock portfolios. A treatment group was given …

An Analysis Of Cases Demonstrating Financial Accounting Fundamentals, Matthew Conroy

Honors Theses

The purpose of this paper is to analyze key financial accounting fundamentals through the completion of case studies administered during the 2020-2021 academic school year. These case studies have included in-depth analysis designed to provide insight into accounting topics that transcends what was learned through prior academic instruction. Over the last year, these cases have provided more practical applications of topics including taxation, financial reporting, investment decisions, and thorough analysis of a company through a mock case study presented in front of industry professionals. Ultimately, these case studies have afforded me the opportunity to develop my knowledge of financial accounting …

Allete Financial Analysis And Valuation, Alec Tolson

Dissertations, Theses, and Projects

This analysis and evaluation of ALLETE, Inc. is based on historical quantitative and qualitative data. ALLETE, Inc. (NYSE: ALE) is an electric utility provider in the upper Midwest region of the U.S. Their primary business activities involve producing and delivering electricity to customers. Over the course of the last five years, ALE has maintained a consistent customer base. This aligns with the nature of their business as it is a heavily regulated industry where growth and competition are limited geographically.

ALE appears to be a healthy business that is in good standing with the government and regulatory agencies that enforce …

The U.S. Presidential Election Cycle And Stock Market Returns, Georginus Ejiofor Ugwu

Doctoral Dissertations (DBA)

This paper analyzes the relationship between the presidential election year and the stock market returns in the United States by examining the monthly returns of the Standard &Poor’s 500 stock index from January 1959 to December 2019. In essence, I test whether stock market returns improve during presidential election year, consistent with the political business cycle (PBC) and its later offshoot, the ‘presidential election cycle (PEC) hypothesis, which assumes that incumbent presidents and their parties improve economic growth and the stock market outlook by embracing expansionary macroeconomic policy. I employ the Least Squares Regression tests on monthly S&P 500 index …

The New Wbgu: A Social Media Marketing Strategy, Brittany Line

Honors Projects

This project looks to find the most effective ways of growing and engaging a social media audience for WBGU-FM. Included in this is strategy used to interact with more people, an analysis of what elements were effective, and ways to increase content. Social media holds growing importance in promoting and connecting with an audience. This project is needed because recently, WBGU-FM has not been frequently or effectively using their social media platforms to connect with the community. As the shift of WBGU-FM’s purpose takes effect to focus on more community aspects of radio, it is important to have multiple ways …

Intellectual Property For New Entrepreneurs, Michael Johnston

Honors Projects

Abstract – New entrepreneurs, regardless of age, encounter several barriers regarding intellectual property. My research posits that new entrepreneurs are burdened by both informational barriers and lack of resources. A data driven analysis of this problem produced an easy to comprehend guide targeted to new entrepreneurs. This paper presents a subjective guide for entrepreneurs that details patents, trademarks, copyrights, and licensing.

The Creation And Impact Of Mr. Agne’S Career Collection, Evelyn Hamady

Honors Projects

This project discusses the creation of Mr. Agne's Career Collection located in Eppler South 117, and the impact it has on Bowling Green State University's students. This community impact project focuses on providing students with professional attire and accessories that may be needed when job searching or applying to internships. This project also covers the process of receiving donations, prepping donations, and placing those donations within the school's inventory system.

A Comparative Analysis Of Bohemian And Irish Immigration During The Antebellum Period, Emily Suchan

Honors Projects

Compare and Contrast the immigration experience of an Irish and Bohemian (Czech) immigrant. This essay describes the history of both regions and analyzes the political and economic stressors for immigration during the second half of the nineteenth century. This essay specifically follows the Irish Famine immigrants and the Czechs who settled in Cleveland, OH

Covid-19: The Impact Of A Nation’S Political Economic Structure On Its Labor Market Spending Policies, Mary Margaret Baldy

Business and Economics Honors Papers

The onslaught of COVID-19 in March 2020 claimed the lives of millions and caused a global economic downturn marked by vast unemployment. Previous research has focused on how fiscal policy is utilized by advanced developed nations and their objectives with respect to fiscal policy. This paper aims to examine how a given nation’s labor market spending policies are impacted by its political economic structure. In order to delineate between and analyze the approaches of different political economic structures, this paper utilizes Nordic, Liberal, and Asian States constructs. In order to investigate the impact of political economic structure on labor market …

Sunk Or Dunk?: An Empirical Analysis Of The Effect Of Sunk Cost Fallacy In Professional Basketball, Hailey Dicicco

Business and Economics Honors Papers

This project is divided into two sections. The first section is a comparison between the NBA and WNBA, using performance metrics from game statistics. Using performance characteristics, an empirical analysis was used to determine if the number of minutes played was determined by consistent parameters across these organizations. This finding showed inconsistency. The WNBA showed higher valuation for blocks, steals, and assists while the NBA showed higher valuation for three-point percentages and defensive rebounds.

The second section of the paper evaluates the sunk cost fallacy and its impacts in the NBA. The WNBA was not able to be included in …

The Curious Case Of Firm Performance: Why Do Comapanies Reverse The Year Order Of Their Graphs In Annual Reports, Austin Hamil Higginbotham

Honors Capstone Projects and Theses

No abstract provided.

A Novel Design Of Vitual And Mixed Reality Scenarios For Automation Training, Andres Salinas-Hernandez

Morehead State Theses and Dissertations

A thesis presented to the faculty of the College of Business and Technology at Morehead State University in partial fulfillment of the requirements for the Degree Master of Science by Andrés Salinas-Hernández on April 23, 2021.

Media, Marketing, And More – How Social Technology Is Changing The Face Of Small Business, Lily Reynolds

Honors Theses

The purpose of this study is to identify the ways in which social media and marketing technology advances are affecting small retail businesses. A total of three interviews were conducted with working professionals in different areas along the fashion supply chain, and were contacted based on common acquaintances. Each interview was conducted over the phone, and lasted between ten minutes and half an hour, with guided and supplemental questions focusing on their experiences with technology in their fields. The results showed that each area was affected in numerous ways, from superficial business changes to advancements at the cores of their …

Bias-Related Attitudes Towards Black Women Of Transgender Experience In Nonprofit, Community, And Government Leadership, Ebony Kirkland

School of Professional and Continuing Studies Nonprofit Studies Capstone Projects

This study examines explicit attitudes and implicit biases that are learned and perpetuated against Black women of transgender experience. These behaviors and beliefs contribute to broader impacts around policy support and community safety. Long-term discrimination against Black women of transgender experience create various disadvantages in social, educational, and economic arenas. The primary research question will explore the ways in which personal and external experiences influence how society responds to Black transgender women. An additional research tool, which will involve qualitative and quantitative data sampling, this researcher will explore the experiences, attitudes and perceived behaviors of both Black transgender women and …

Venturing Into Virtual: A Study Of The Impact Of Virtual Alumni Engagement On The Alumni- Alma Mater Relationship In Higher Education, Leah B. Downey

School of Professional and Continuing Studies Nonprofit Studies Capstone Projects

The arrival of the COVID-19 pandemic in the United States prompted an unanticipated change in the fundamental ways in which alumni relations offices at higher education institutions engage their alumni populations. It necessitated a transition into virtual programming and engagement efforts. The impact of this shift into operating almost exclusively online is relatively unknown, with little scholarly research currently existing on the topic. Following a comprehensive review of the existing literature, this study compared the five-year historical trends in alumni engagement at a small, private liberal arts institution to survey feedback provided by alumni volunteers. Seeking to understand the impact …

The Financial Impact Of Gender Diversity On Corporate Boards, Elizabeth Hamilton

Undergraduate Theses

The purpose of this study is to investigate the relationship between gender diversity and firm financial performance, using a data set of 50 S&P 500 companies during 2015-2019. Gender diversity was measured through the percentage of women on the board and whether the board has a “critical mass” (of at least three women). In the results of the regression analyses, some significant relationships between variables were found. The regression between ROA and the percentage of women indicated a positive, significant relationship for ROA to the percentage of women. For the regression between ROA and the critical mass variable, no significant …

The Impact Of Wine Nutrition And Ingredient Labeling On Consumers’ Attitudes And Purchase Intentions, Kara Tate

Honors Theses

Current TTB regulations do not require that US wine producers display nutrition and ingredient labeling on their wine labels. However, recent attempts at passing legislation to mandate that such information be provided on labels in the EU suggests that US policy makers will soon follow suit. Research on how this addition would impact consumers has been scarce and has been primarily conducted in Europe, but what is available suggests that consumers are unaware of the nutritional values in a glass of wine and many do not look at the back label when selecting a bottle to purchase. We conducted a …

The Effects Of Arra Funding On Broadband Availability And Adoption, Anna K. Waide

Honors College Theses

The American Recovery and Reinvestment Act (ARRA), passed in 2009, provided funds to help the American economy recover from the 2008 economic crisis. More than $7 billion was designated to the advancement of broadband services, and critically, improvement in broadband infrastructure and adoption in underserved areas. This thesis sought to discover if there is a significant causal relationship between the amount of ARRA funding given to a U.S. state and its increase of broadband availability/adoption rates between 2010 (when all ARRA projects were announced), 2013, and 2016 (after all projects were completed). After running various regressions, I found that there …

Cultural Do's And Don'ts Of Doing Business In A Foreign Country, Samantha Strickland

Honors Projects

The improvement of one’s cultural literacy is crucial to succeed personally and as a society in the modern world of globalization. The website/blog “Cultural Do’s and Don’ts of Doing Business in a Foreign Country” was created to make this information search for BGSU students and faculty easier. The site specifically goes into detail regarding interacting with the cultures of the Emerging Seven countries of Brazil, China, India, Indonesia, Mexico, Russia, and Turkey. The resource also discusses the categories of “greetings and conversation”, “social and home visits”, “business etiquette”, “dining”, “general information”, and “gender considerations”. Regardless of if someone is casually …

A Study On The Federal Reserve’S Influence On The Stock Market, Patrick Mcfarland

Undergraduate Honors Thesis Projects

With the growing age of the tech economy, post housing crash financial market, and unprecedented challenges like a global pandemic with a death toll in the millions, major financial institutions in the United States have been forced to reconsider many aspects of the old ways of doing things. The most influential institution in the U.S., the Federal Reserve (the Fed), has become more involved with the financial markets over the past several decades. Using a sample of 134 publicly-traded companies, I analyzed variables to assess the effects of the Fed’s new influence on market expectations from the past ten years. …

Accounting And Sustainability: Cost And Benefit, Emma Smith

Honors Theses

In today’s busy, complex, and technically advanced world, it is too easy to get caught up in day to day activities that distract from what needs to be accomplished and conserved. Therefore, there is a needed emphasis on sustainability in all industries, more specifically in the realm of accounting with respect to protecting the environment and citizens. Whether it be material, information, or human capital sustainability, appropriate practices are important and require attention (Sustainability Accounting Standards Board). This thesis will (a) document information regarding the Sustainability Accounting Standards Board, (b) discuss sustainability practices businesses can take to benefit the environment …

Mindstate: A Capstone Project, Kyle Petronio

Honors Theses

Objectives For four years, I have been trying to release music under the moniker of Rookie Plenty. Aside from a few songs on Bandcamp, my releases have been few and far between. In addition to releasing music on streaming platforms, MindState: A Capstone Project is an experiment in exploring genre fluidity. Many mainstream musical projects released in the twenty-first century are often genre constrained and demonstrate minimal sonic deviation between songs. This extended-play album is an attempt to exemplify a mastery of genre conventions while branching outward into new musical territory.

Methods To demonstrate an understanding of genres, I focused …

Forensic Accounting At Bgsu: A Proposal, Allison Mishka

Honors Projects

Forensic accounting is a field utilizing accounting and investigative knowledge to detect and examine financial fraud. There is growing demand for professionals in the field. Currently Bowling Green State University (BGSU) does not offer a forensic accounting course. To determine if introducing a forensic accounting to BGSU is appropriate at this time, I have researched other accounting programs and forensic accounting courses. I have also conducted surveys of Schmidthorst College of Business students and faculty as well as forensic accounting professionals to determine if implementing a forensic accounting course would be beneficial to the university and to students. Based on …

Bridging The Innovatino Gap At Socom, Gregory J. Ingram

USF Tampa Graduate Theses and Dissertations

The purpose of this research is to provide a case study of how a highly bureaucratic organization located on a relatively inaccessible military base created organizational structures and climates to minimize innovation time and efforts. Typical approaches to government acquisition are not conducive to innovation and inhibit it in many cases. Conducting business with any government element, including the United States Special Operations Command (SOCOM), can be difficult. A few of the physical and regulatory challenges include gaining access to MacDill Air Force Base, entering the SOCOM compound and the prohibition of electronic devices on the compound. Another noteworthy challenge …

The Distribution Trends Of Labor Cost In A Government Organization, Robert Carlos

Public Administration ETDs

This study will research growth in the cost of support personnel in a government organization. It will provide a comprehensive, six-year comparison of costs from Fiscal Year (FY) 2014 to 2020. Furthermore, the study will analyze trends, and provide recommendations for best practices and optimum resource allocation.

Significant management concern has arisen due to the recent trend in rising indirect labor costs. A comparison of indirect and overhead to direct labor costs details a growth trend illustrating the uneven development and inefficiencies in the distribution of labor cost in the directorate.

The cost of labor is rising faster than the …