Business Commons^™

Brain Drain And Emigration: How Do They Affect Source Countries?, Nicholas Chura

Williams Honors College, Honors Research Projects

This paper examines the effect of different skill levels of emigration on a country’s labor market, from high skill brain drain to low skill emigration. By utilizing an IADB Brain Drain data set to measure emigration rates among those with low, medium, and high educational attainment in a country, the effect of brain drain vs. low skill emigration on productivity and unemployment is examined. These data span from 1980 to 2010 with measurements every five years for 195 World Bank countries. By utilizing two two-way fixed effects models with GDP per capita and unemployment rate as the dependent variables, the …

Accounting For The Environment, Jonathan Konopka

Williams Honors College, Honors Research Projects

This research will explore the topic of environmental accounting, which is becoming increasingly important in today's climate. Many topics will be covered, including the history of environmental accounting, environmental accounting standards and practices, tax credits relating to the environment, green business practices, and local applications of environmental accounting. It is important to see how businesses are adapting in this era, in which climate and the environment has become a focal point.

A Novel Framework For Social Internet Of Things: Leveraging The Friendships And The Services Exchanged Between Smart Devices, Javad Abed

Theses and Dissertations

As humans, we tackle many problems in complex societies and manage the complexities of networked social systems. Cognition and sociability are two vital human capabilities that improve social life and complex social interactions. Adding these features to smart devices makes them capable of managing complex and networked Internet of Things (IoT) settings.

Cognitive and social devices can improve their relationships and connections with other devices and people to better serve human needs. Nowadays, researchers are investigating two future generations of IoT: social IoT (SIoT) and cognitive IoT (CIoT). This study develops a new framework for IoT, called CSIoT, by using …

Strategies To Identify And Reduce Workplace Bullying To Increase Productivity, Dr. Marvalene King

Walden Dissertations and Doctoral Studies

Workplace bullying caused business owners to lose about 80 million employees' workdays each year. Workplace bullying can cost an organization up to $300 billion for increased medical claims, lost productivity, and employee turnovers, and up to $23 billion in additional expenses, such as costs for employee absenteeism and legal costs. The purpose of this single case study was to explore successful strategies to address workplace bullying used by 7 human resource (HR) managers and executives in 1, small-to-medium-sized organization in Central Florida. The HR managers and executives had 5 or more years of HR experience. The risk management framework and …

Relationship Between Sba Loans, Personal Capital Finances, Government Regulations, And Business Profitability, Jennifer E. White

Walden Dissertations and Doctoral Studies

Women-owned small businesses have grown 58% between 2007 and 2018. Some female owners of small businesses lack strategies to obtain financial capital to continue growth and raise profitability for their businesses. The purpose of this secondary data analysis was to examine the relationship between access to sources of financial capital, government regulations and business profitability. The resource-based theory was the theoretical framework for this quantitative ex-post facto study. Archival data from the 2016 Annual Survey of Entrepreneurs were collected. Data were analyzed using multiple linear regression. Results of the multiple linear regression analysis indicated a full model, containing two predictor …

Challenges International Students And Their Perceive Values At University Of New Hampshire, Win Phyu Phyu Aung

Honors Theses and Capstones

No abstract provided.

Women's Occupational Health And Safety In The Informal Economy: Maternal Market Traders In Accra, Ghana, Joyceline Amoako

Dissertations and Theses @ UNI

Improving maternal health and women’s health is necessary, especially in countries with high maternal and child mortality rates. Most research on maternal health focuses on women’s reproductive health and, as a result, very little is known about the impact of occupation on maternal health (World Health Organization, 2006). It is also interesting to know that “Occupational Health Research” has been heavily criticized for the general absence of a gender standpoint, usually resulting in the exclusion of women and their concerns at the workplace (World Health Organization, 2006). In Ghana, an open-air market is an integral place of work for women. …

Influence Of External And Internal Factors On Financial Advisors' Guidance Of Clients In The Area Of Charitable Giving, Angela J. Gorsuch Widner

Dissertations and Theses @ UNI

Charitable giving plays a vital role in the ability of nonprofit organizations to carry out their missions to contribute to the well-being of society. Research suggests that most wealthy Americans have an interest in being philanthropic and giving to nonprofit organizations. Financial advisors often play a substantial role in helping their clients understand the complex policies related to charitable giving. As the experts, financial advisors play an important consultative role in making sense of the benefits that can come as a result of charitable giving.

The purpose of this study was to explore how financial advisors work with clients in …

Microcredits, Use By Gender, Amounts, Second Credit And Return Status: A Comparative Study In Parana And Chajari City, Entre Rios, Argentina 2016-1918, Daniel Emanuel Stempelatto

Master's Theses

Problem

This research seeks to determine if the microcredits delivered in the city of Chajari present a significant difference compared to the city of Paraná during the period 2016 to 2018, in the use by gender, in the amount of the microcredits and re-credits delivered, their amount and the level of debt cancellation.

Method

Secondary data loaded in the Provincial System and database of the Microcredit Program of Entre Ríos, Argentina were used to analyzed 454 microcredit records of which 383 correspond to the city of Paraná and 71 to the city of Chajari during the 2016-2018 period. For data …

Spatial Big Data Analytics: The New Boundaries Of Retail Location Decision-Making, Joseph M. Aversa

Theses and Dissertations (Comprehensive)

This dissertation examines the current state and evolution of retail location decision-making (RLDM) in Canada. The major objectives are: (i) To explore the type and scale of location decisions that retail firms are currently undertaking; (ii) To identify the availability and use of technology and Spatial Big Data (SBD) within the decision-making process; (iii) To identify the awareness, availability, use, adoption and development of SBD; and, (iv) To assess the implications of SBD in RLDM. These objectives were investigated by using a three stage multi-method research process. First, an online survey of retail location decision makers across a range of …

The Effect Of Taking A Paternity Leave On Men’S Career Outcomes: The Role Of Communality Perceptions, Anja Krstic

Theses and Dissertations (Comprehensive)

Paternity leave policies, important tools for promoting gender equality that give men an opportunity to care for their newborn children, are becoming increasingly popular and legislated worldwide. However, there has been little research on how paternity leaves impact men’s careers and the research that exists has been inconclusive. This is problematic because, while men are increasingly being encouraged to take paternity leaves, they fear that such leaves may undermine their careers. Counter to these fears, by integrating the literature on changing norms regarding effective leadership with expectancy violation theory, I suggest that taking a paternity leave can enhance others’ perceptions …

ระบบประเมินความพร้อมในการรับเทคโนโลยีของอุตสาหกรรมอาหารของไทย, กมล ปานม่วง

Chulalongkorn University Theses and Dissertations (Chula ETD)

การวิจัยนี้เป็นการวิจัยแบบผสานวิธี โดยมีวัตถุประสงค์เพื่อศึกษาปัจจัยที่มีอิทธิพลต่อการถ่ายทอดเทคโนโลยีจากหน่วยงานวิจัยไปสู่ภาคอุตสาหกรรม ศึกษาตัวชี้วัดสำหรับการประเมินความพร้อมในการรับเทคโนโลยี พัฒนาระบบประเมินความพร้อมในการรับเทคโนโลยี และทดสอบการยอมรับการใช้งานระบบประเมินความพร้อมในการรับเทคโนโลยีและความเป็นไปได้ในเชิงพาณิชย์ โดยทำการวิจัยเชิงคุณภาพด้วยการทบทวนวรรณกรรมและสัมภาษณ์ผู้เกี่ยวข้องในเชิงลึก จำนวน 14 ราย เพื่อสังเคราะห์ปัจจัยที่มีอิทธิพลต่อการถ่ายทอดเทคโนโลยี นำข้อมูลที่ได้จากการวิจัยเชิงคุณภาพไปทำการพัฒนาเครื่องมือวิจัยเชิงปริมาณเพื่อศึกษาตัวชี้วัดสำหรับการประเมินความพร้อมในการรับเทคโนโลยี และเก็บข้อมูลโดยใช้แบบสอบถาม โดยมีกลุ่มตัวอย่างเป็นผู้ประกอบการในอุตสาหกรรมอาหาร จำนวน 200 ราย ทำการวิเคราะห์องค์ประกอบเชิงสำรวจด้วยโปรแกรมเอสพีเอสเอส แล้วนำข้อมูลองค์ประกอบที่ได้จากการวิเคราะห์ไปทำการพัฒนาแบบจำลองการประเมินความพร้อมในการรับเทคโนโลยี โดยทำการให้น้ำหนักเกณฑ์ประเมินโดยผู้เชี่ยวชาญจำนวน 16 ราย เพื่อพัฒนาแบบจำลองการประเมินและทำการทดสอบโดยกลุ่มตัวอย่างจำนวน 20 ราย แล้วนำแบบจำลองการประเมินที่ได้ไปทำการพัฒนาโปรแกรมระบบประเมินในรูปแบบโปรแกรมประยุกต์บนเว็บ และนำโปรแกรมที่พัฒนาขึ้นไปทำการทดสอบการยอมรับใช้งานเทคโนโลยีด้วยทฤษฎีการยอมรับเทคโนโลยี กับกลุ่มผู้ใช้งานที่เกี่ยวข้องกับการถ่ายทอดเทคโนโลยี จำนวน 30 ราย และวิเคราะห์การนำผลงานวิจัยไปใช้ประโยชน์ในเชิงพาณิชย์ด้วยแบบจำลองทางธุรกิจ ผลการวิจัยเชิงคุณภาพโดยการทบทวนวรรณกรรมและสัมภาษณ์เชิงลึก พบว่าปัจจัยที่มีอิทธิพลต่อการถ่ายทอดเทคโนโลยี สามารถแบ่งได้เป็น 7 ด้าน ได้แก่ ปัจจัยเกี่ยวกับหน่วยงานวิจัย ปัจจัยด้านการสนับสนุนจากภายนอก ปัจจัยด้านการบริหารและกลยุทธ์ ปัจจัยด้านการวิจัยและพัฒนา ปัจจัยด้านเทคโนโลยีและการผลิต ปัจจัยด้านการตลาด และ ปัจจัยด้านทรัพยากรมนุษย์ ผลการวิจัยเชิงปริมาณ จากแบบสอบถามและทำการวิเคราะห์องค์ประกอบเชิงสำรวจ พบว่าความสำเร็จในการรับเทคโนโลยีของผู้ประกอบการในอุตสาหกรรมนั้น มีองค์ประกอบที่เป็นปัจจัยหลัก6 องค์ประกอบ ได้แก่ ด้านการวิจัยและพัฒนา นวัตกรรม และการผลิต ด้านการบริหารจัดการกลยุทธ์เพื่อรองรับธุรกิจเทคโนโลยี ด้านการดำเนินงานด้านธุรกิจเทคโนโลยี ด้านการจัดการภายในองค์กร ด้านการตลาดและการพัฒนาผลิตภัณฑ์ และ ด้านปัจจัยจากภายนอกองค์กร โดยทั้งหมดนี้ประกอบด้วยตัวชี้วัดย่อยจำนวน 41 ตัวชี้วัด การประเมินและทดสอบเกณฑ์ชองแบบจำลองมีความถูกต้องร้อยละ 90 และผลการทดสอบการยอมรับการใช้งานเทคโนโลยี พบว่านวัตกรรมระบบประเมินมีความพร้อมในการทำงานอยู่ในระดับมากที่สุดทุกด้าน โดยเฉพาะด้านประสิทธิภาพของ และมีการยอมรับนวัตกรรมระบบประเมินในระดับมากที่สุดทุกด้าน โดยเฉพาะด้านความตั้งใจในการใช้งานโปรแกรม ระบบที่พัฒนาขึ้นนี้ความเป็นไปได้ในเชิงพาณิชย์ตามแนวคิดแบบจำลองทางธุรกิจ โดยใช้เงินลงทุน 302,000 บาท และสามารถคืนทุนได้ในเวลา 1.73 ปี

ตัวแบบนวัตกรรมบริการเพื่อคุณภาพชีวิตผู้สูงอายุ: บริการแนะนำงานตามวิถีชีวิตผู้สูงอายุ, ณิชามน สิทธิพลพร

Chulalongkorn University Theses and Dissertations (Chula ETD)

งานวิจัยนี้มีวัตถุประสงค์ในการพัฒนาตัวแบบนวัตกรรมบริการแนะนำงานตามวิถีชีวิตเพื่อคุณภาพชีวิตผู้สูงอายุ งานวิจัยนี้ใช้วิธีการวิจัยผสมเพื่อศึกษาวิถีชีวิตผู้สูงอายุและการออกแบบบริการแนะนำงาน พัฒนาและทดสอบตัวแบบนวัตกรรมบริการแนะนำงานตามวิถีชีวิตเพื่อคุณภาพชีวิตผู้สูงอายุ และศึกษาการยอมรับและแนวโน้มความเป็นไปได้ในเชิงพาณิชย์ของนวัตกรรมบริการแนะนำงานนี้ มีการศึกษาเชิงคุณภาพปริมาณโดยการสัมภาษณ์เชิงลึกผู้เชี่ยวชาญด้านต่างๆ และมีการวิจัยเชิงสำรวจเพื่อสร้างตัวแบบด้วยเทคนิคการเรียนรู้ของเครื่องจักร โดยเก็บข้อมูลด้วยแบบสอบถามจากกลุ่มตัวอย่าง 632 คน พบว่ากลุ่มตัวอย่างมีวิถีชีวิตแตกต่างกัน 6 ประเภท คือ เข้าสังคม รักสุขภาพ รักบ้าน พึ่งพาตนเอง ทันสมัย และเก็บตัว งานวิจัยนี้ใช้โปรแกรม R ในการสร้างตัวแบบวิเคราะห์ความถดถอยโลจิสติคแบบไบนารีทั้งหมด 12 ตัวแบบเพื่อให้การทำนาย 12 ประเภทงาน (งานสอน งานขายสินค้า งานที่ปรึกษา งานคหกรรมหรือหัตถกรรม งานบริการ งานเกษตรกรรม งานรับจ้างทั่วไป ธุรกิจส่วนตัว งานอาสาสมัคร งานบำเพ็ญประโยชน์ งานมูลนิธิ/ที่ปรึกษาหน่วยงาน/การกุศล งานที่ได้ใช้ความรู้ประสบการณ์การทำงาน) มีความแม่นยำสูงสุด ตัวแบบบริการแนะนำงานตามวิถีชีวิตนี้สามารถทำนายได้ถูกต้องถึงร้อยละ 91.20 นอกจากนี้ยังพบว่าข้อมูลประชากรศาสตร์เป็นปัจจัยสำคัญในการแนะนำงาน แต่หากผนวกกับข้อมูลด้านจิตวิทยาจะช่วยเพิ่มประสิทธิภาพได้ดียิ่งขึ้น การศึกษาความเป็นไปได้ในเชิงพาณิชย์ของนวัตกรรมบริการแนะนำงานพบว่าทางเลือกที่น่าสนใจลงทุน คือการอนุญาตให้ใช้สิทธิแต่เพียงผู้เดียว ระยะเวลา 5 ปี (อัตราผลตอบแทนภายในร้อยละ 82, มูลค่าปัจจุบันสุทธิ 132,095 บาท, ระยะเวลาคืนทุน 0.6 ปี)

The Impact Of Inflation On Stock Returnsin Stock Exchange Of Thailand, Chayaporn Tocharoen

Chulalongkorn University Theses and Dissertations (Chula ETD)

This paper aims to determine the impacts of expected and unexpected inflation on stock returns in Stock Exchange of Thailand. Moreover, this is the first paper that studies the impact consensus forecast inflation rate on stock return in Thailand. To investigate these findings, we decided to look into the period between June 2004 - December 2019 in 8 sectors of Stock Exchange of Thailand including Agricultural and Food, Consumer Products, Financials, Industrials, Property and Construction, Resources, Services and Technology to find the relationship between inflation and stock returns. The results indicate expected inflation has strongly impact on stock returns, while …

Are The Public Subsidies Of Professional Sports Stadiums Worth The Cost Of Building Them?, Spencer Abraham

CMC Senior Theses

The results generated by this research argue that, in the future, communities should take into account crime and other social costs as they analyze the merits of investing in new sports complexes and that a failure to consider these factors could constitute a serious dereliction on the parts of the public officials who are ultimately responsible for new facility investment decision making. Moreover, both this research and previous studies of the economic effects of new sports facilities, strongly indicate that public entities considering funding new facilities do a more in depth independent study of the likely economic consequences of their …

The Transition Tax: Why It Was Created And How It Could Be Altered, Ryan Motter

CMC Senior Theses

In this paper, I talk about Section 965, also known as the transition tax, enacted in the Tax Cuts and Jobs Act (TCJA). First, I examine loopholes under the old tax regime that allowed for the accumulation of offshore earnings and how the TCJA closes those loopholes. After detailing the legislation of the transition tax and a comparison with Section 965 included in the American Jobs Creation Act in 2004, I compare firms’ recorded provisions of the transition tax with an estimation based on the past disclosures of firms’ permanently reinvested earnings and finds that the transition tax will generate …

The Effect Of Music Characteristics On The Novelty And Usefulness Of Creative Ideas., Kathleen Keeler

Theses and Dissertations

This study explores the relationship between music and creativity. Prior research has conflicting results with some finding that music does influence creativity and some reporting no relationship and others finding that music is harmful to creativity. All of these studies, however, have largely focused on the presence vs. absence of music without consideration for the characteristics (i.e., musical key, tempo, etc.) that make up the sound we identify as music and their unique effects on us emotionally, physically, and cognitively. This dissertation contends that different characteristics of music influence different components of creativity (i.e., novelty and usefulness) through their effects …

Group Decision-Making, Edward Cook

Theses and Dissertations

The present work explores improvements in group decision-making. It begins with a practical example using state-of-the-art techniques for a complex, high-risk decision. We show how these techniques can reveal a better alternative. Although we created an improved decision process, decision-makers were apt to protect their own organizations instead of the project. This tendency was reduced over the course of the decision-making process but inspired the first conceptual component of this work.

The first concept describes the “Cost of Conflict” that can arise in a group decision, using game theory to represent the non-cooperative approach and comparing the outcome to the …

Revealing The Human Resource Development Discourse: A Mixed Methods Study Of Similarities And Differences In Academic And Practitioner Language, Or Labels-In-Use, Holly D. Jackson

Theses and Dissertations

Woven within the pages of HRD’s historical literature, a variety of scholarly voices can be found drawing attention to the increasing inconsistency in the language of the field. Within the literature, we also find evidence of a long-standing discord and debate regarding the field’s definition and identified boundaries. This is the first study that attempts to elevate the conversation of HRD’s definition to that of an exploration of what is shared, and what makes the discipline’s members unique. Utilizing Li’s (2009) lens of disciplinary identity and elements of Gee’s (1999) theory of Discourse, this study presents a concept of what …

Always Already Imprisoned: The Panoptic Power Of Capitalism In American Literature, 1900-1940, Andrew Spencer

Theses and Dissertations

Abstract

ALWAYS ALREADY IMPRISONED: THE PANOPTIC POWER OF CAPITALISM IN AMERICAN LITERATURE, 1900-1940

By Andrew Blair Spencer, Ph.D.

A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy at Virginia Commonwealth University.

Virginia Commonwealth University, 2019

Director: Dr. Richard Fine, Professor, Department of English

By applying the theories of control that Michel Foucault outlines in Discipline and Punish to the capitalist system, I argue that capitalism functions in much the same was as Jeremy Bentham’s Panopticon in that it perpetually imprisons individuals who live under its purview. As I see it, capitalism works on …

Exploring The Impact Of Diversity Training On The Development And Application Of Cultural Competence Skills In Higher Education Professionals, Kendra Cabler

Theses and Dissertations

In recent years the terms diversity and inclusion have become major buzzwords across industries and fields of study. Within the field of education broadly, and higher education in particular, a shifting student demographic can be seen across the country. Issues of equity and inclusion have become central complexities for present day educational strategists, and organizations committed to cultivating a culture of inclusion must do so with intentionality. In the context of higher education, this often requires the intentional development of professionals within a particular college or university. There has been a great deal of research concerning the development of cultural …

Work-Life Factors That Impact Job Burnout And Turnover Intention Among Athletic Academic Support Professionals, Jennifer Gellock

Theses and Dissertations

The purpose of the current study was to investigate factors in the work environment that impact job burnout among academic support professionals who work with college student-athletes. Specifically, the factors of job control match, fairness march, rewards match, and workload match were explored. Additionally, the extent to which emotional exhaustion and depersonalization had an effect on turnover intention was explored. Job burnout has been found to have negative impacts on professionals in human services professions. The sample consisted of academic advisors and learning specialists affiliated with National Collegiate Athletic Association (NCAA) Division I programs. Results suggest academic support professionals experience …

Finpathlight: Framework For An Ontology-Based, Multiagent, Hybrid Recommender System Designed To Increase Consumer Financial Capability, Lawrence Bunnell

Theses and Dissertations

This study is a design science research (DSR) project in which a description of the development and evaluation process for several novel technological artifacts will be communicated. Specifically, this study will establish: 1) an ontology of recommender systems issues, 2) an ontology of financial capability goals, and 3) a framework for a Personal Financial Recommender System (PFRS) application designed to improve user financial capability, called FinPathlight. The impetus for the RecSys Issues Ontology is to address a gap in the literature by providing researchers with a comprehensive knowledge classification of the issues and limitations inherent to recommender systems research. …

Forecast Combination With Multiple Models And Expert Correlations, David P. Soule

Theses and Dissertations

Combining multiple forecasts in order to generate a single, more accurate one is a well-known approach. A simple average of forecasts has been found to be robust despite theoretically better approaches, increasing availability in the number of expert forecasts, and improved computational capabilities. The dominance of a simple average is related to the small sample sizes and to the estimation errors associated with more complex methods. We study the role that expert correlation, multiple experts, and their relative forecasting accuracy have on the weight estimation error distribution. The distributions we find are used to identify the conditions when a decision …

Leadership Influence And Organizational Culture Influence In Private Schools: A Comparative Multiple Case Study On The Relationship Between Organizational Culture And Strategic Leadership, Julia E. Tucker-Lloyd

Theses and Dissertations

The top leader of an organization influences the organizational culture, and the organizational culture influences the leader. Strategic thinking on the part of the leader is a result of organizational culture and/or will impact organizational culture. This qualitative study is a comparative multiple-case study that examines the relationship between leaders and organizational culture and what the leader’s strategic decision-making and organizational changes indicate about the relationship between leadership and organizational culture. The organizational context of private schools is used to better understand the dynamics between leadership and organizational culture.

This study uses an interview protocol with CEOs of private schools, …

Exploring Factors Related To Customer Service Representatives’ (Csrs) Performance In Call Centers., Ruth R. Jayson-Polk

Theses and Dissertations

This study provides critical research on individual change and its impact on individual performance using the ADKAR change management model. This applied dissertation was designed to research improvement in call monitoring performance scores between two groups of customer service representatives’ (CSRs): the experimental group receiving the ADKAR change management intervention, and the control group, who did not receive the ADKAR change management intervention. The ADKAR change management model (Hiatt, 2006) provided the theoretical framework for the study.

The literature review revealed that change management is a critical component of organizational change but is driven by individual change. The literature informs …

A Qualitative Study Exploring Motivation And Engagement Among Millennial Volunteers In Nonprofit Organizations, Joanne Quinones

Theses and Dissertations

This applied dissertation focused on capturing the lived experiences of Millennials and explore their motivation and engagement for volunteering in a nonprofit organization. This study illustrates the importance of civic and social engagement in our society. The Millennials have been labeled as “Genme or the me generation” (Twenge, Campbell, Hoffman, & Lance, 2010, p. 1117; Twenge, 2006, p. 1), as they have been criticized for focusing on their own self-interest. While millennials have been considered as being technologically savvy, since they grew up with the internet. The millennials, have a social interest in offering support to a cause versus an …

Spillover Effects And Freedom: An Experimental Investigation Of The Indirect Effects Of Managerial Autonomy And Firms’ Rationale For The Implementation Of Internal Controls Across The Organizational Hierarchy, Erin M. Masters

Theses and Dissertations

The creation of excessive budgetary slack can be costly, causing organizations to implement internal controls to motivate employees to report more honestly. Internal control research explores many control-related motivations; however, the behavioral effects of autonomy in expanded organizational hierarchies are not well understood in budgeting contexts. This paper examines managerial autonomy and firms’ rationales for the implementation of internal controls in a setting that extends the common participatory dyad utilized in prior literature to an organizational hierarchy that includes owners, mid-level managers, and employees. This setting is explored through the lens of self-determination theory and psychological reactance theory, which offer …

A Review Of Government Financial Reporting Research Post-Gasb 34 And Investigations Of Gasb 54 Fund Balances, Brent L. Roberts

Theses and Dissertations

My dissertation consists of three studies. My first study builds a literature review of state and local general-purpose government financial reporting research (including bond and financial condition research) after Governmental Accounting Standards Board (GASB) Statement No. 34’s issuance in 1999. The research referenced shows that reporting information after GASB 34 has, and will, continue to shape governmental financial reporting studies.

My second study examines both the rearrangement of governmental fund balance amounts after GASB Statement No. 54 and the factors associated with updated fund balance categories. My pooled ordinary least squares (OLS) regressions show that pre-standard “unreserved” fund balances had …

A Survey Of Investing And Retirement Knowledge And Preferences Of Florida Preservice Teachers, Richard Thripp

Electronic Theses and Dissertations

New teachers are facing lower pay and less generous retirement benefits than the prior generation, yet their financial and retirement knowledge, concerns, and preferences have received little attention. To investigate these areas, the author developed a 39-item survey instrument and administered it to 314 preservice teachers in undergraduate teacher education courses at the University of Central Florida, who were primarily female elementary and early childhood education juniors and seniors ages 18–25. Florida public employees are offered an unusual choice between a traditional pension plan and a defined-contribution plan similar to a 401(k) in which they can select their own investments, …