Business Commons^™

Measuring Tax Aggressiveness After Fin 48: The Effect Of Multinational Status, Multinational Size, And Disclosures, Audrey E. Manning

Honors Scholar Theses

Abstract: Financial Accounting Standards Board Interpretation No. 48 Accounting for Uncertainty in Income Taxes (FIN 48) caused substantial change and controversy in the accounting and financial reporting for income taxes when it was released in 2006. This study utilizes a sample of public firms to examine the post-FIN 48 tax environment, focusing on tax aggressiveness. More specifically, this paper will (1) compare the tax aggressiveness of domestic and multinational firms,

(2) investigate the relationship between tax aggressiveness and multinational size, as measured by the number of foreign jurisdictions, and (3) assess the overall quality of FIN 48-related tax footnote disclosures …

Medicare: What Is In Store For Future Generations?, Karen L. Poon

Honors Scholar Theses

Medicare is the health insurance coverage provided to all senior citizens over the age of 65. It has been around since 1965. This paper takes an in-depth look into the Medicare program. First, the history behind Social Security is introduced. The Medicare program was created as an addition to Social Security, and its history follows. Although the ideas and goals of the Medicare program have good intentions, there are many issues with it. These problems are discussed in detail in the current issues portion of the paper. As a follow up, I have expanded upon and come up with some …

Global Expansion Of U.S. Fast Food Restaurants : A Case Study Of Mcdonald's In Italy, Bejamin Weyers

Honors Scholar Theses

A case study of McDonald's success in Italy and the global ventures of other fast food restaurants. This paper uses strategies learned by McDonald's as recommendations for other similar companies in their global expansions.

Monte Carlo Simulation And Risk Assessment In Capital Bugeting, Caitlin Gallagher

Honors Scholar Theses

A capital budgeting case study involving determination of relevant cash flows over a projects life then the calculation of a number of decision criteria to determine if project should be accepted. Then risk will be incorporated using two methods of risk adjustment: scenario and sensitivity analysis. The findings will guide the state of the art Monte Carlo simulation using continuous and discrete probability distributions to model the risk of cash flow inputs. Using @Risk software as an Excel add in simulations will be run to determine a large number of decision variables. A comparison of cost of capital from each …

Student Colloquium: Purchase Of Counterfeit Products, Muhammad Ahmed Anjum

International Conference on Marketing

According to Merriam Webster dictionary word “counterfeit” is defined as “made in imitation of something else with intent to deceive”. So the term counterfeit product refers to a product which is made in imitation of some famous or renowned brand. Therefore a counterfeit product can be great threat to the reputation of original brand as well as for the free market economy. This whole exercise gives rise to unfair market competition and unethical practices to follow. In Relation to that the purpose of this whole study is to investigate the respondent’s perceptions, ethical and personal traits and their understanding about …

Student Colloquium: Quality & Consumer Price Perception At One Potato Two Potato, Syed Nameer Ameer, Maha Khan, Nazish Fawad Khan, Sonia Ochani, Syeda Maryam Anis

International Conference on Marketing

The purpose of this research is to determine whether or not correlation exists between the indicators of price and quality. A focus group was conducted in order to determine which attributes of price and quality are most significant to the study. Hygiene and Taste were identified as the key attributes showing strong positive correlations with both price and quality.

Student Colloquium: Measuring Impact Of Gender Persuasion In Celebrity Endorsement On Consumers: A Research Analysis Carried Out In Karachi, Pakistan, Umair Asif

International Conference on Marketing

This study will examine gender influence in celebrity endorsements on consumers; it would include examining attributes such as expertise, attractiveness and trustworthiness of celebrity endorser that influences the most in making purchase decision.

Student Colloquium: Self-Brand Connection For Levis Jeans Vs. Counterfeit Levis Jeans, Bilal Shah Khan

International Conference on Marketing

This paper delves into the concept of self brand connection and the impact that brands have on the consumers self image. From this concept we explore the level of brand association that exists among the consumers for the counterfeit products and explains the effects of self branding like self enhancement and impression management that vary with the use of original and fake products.

Student Colloquium: Correlation Between Celebrity Endorser's Equity And The Brand Personification Of Pantene And Its Influence On The Purchase Intention Of The Consumers, Sana Hasan

International Conference on Marketing

This research is focused on the brand Pantene, and its celebrity endorsers Katrina Kaif and Shilpa Shetty. Celebrity endorsement through advertisement is a popular method of marketing communications. The customers make a direct link between the endorser and the brand he/she endorses. For this reason, choosing an endorser should involve assessing the compatibility of the image or characteristics of the endorser and those of the brand, and considering whether or not the equity of the brand and that of the endorser complement each other.

Student Colloquium: Factors Behind Brand Switching (Prepaid Customers) In Pakistani Telecom Market, Adnan Sadiq

International Conference on Marketing

There are number of reasons for a brand switch for a consumer including from personal, professional, network limitations, perceptions, motives and recommendations from others. In order to find the major reasons of brand change in the context of Pakistani telecom market a research is carried out whose finding are presented in this research paper. To keep focused to limited and major factors in the brand switch a literature review is carried out which helps in outlining major factors of brand switch in Pakistani Telecom Market. The literature review consists of all the research work already done on this topic as …

Student Colloquium: Motivation To Buy Formal Luxury Apparel Brands In The Male Youth Segment, Syed Sayem Mustafa, Sarah Zubair, Sultan Waleed Khan, Ashar Kamil

International Conference on Marketing

The research was conducted in the commercial hub, Karachi, of Pakistan. The main purpose of the research was to help the marketers of the branded formal clothes like Armani, Gucci etc in terms of deciding the product target market, its segmentation and positioning as well. It will help these brands in making the advertisement for their product because this study will help them in identifying the important factors which motivates people to buy branded formal clothes. So they should advertise their product on these factors and gets the audience attention. This research classifies the buyers of branded formal clothing into …

Student Colloquium: Consumer Perceptions Towards Female Models & Their Necessity, Saad Baig

International Conference on Marketing

The purpose of this research is to find the consumer perceptions towards female models and their necessity in endorsing products/services. Very thin literature is present regarding the topics as it focuses on the efficacy of female models in the endorsement of necessary and unnecessary products. An unpublished paper “Australian JBMR Personification of Female Advertising Models- Findings from Pakistan” has been of a great assistance. Moreover, there are several other articles and a book “Celebrity Sells” by Hamish Pringle, which have been referred for this purpose. However, these articles are more focused on the efficacy of celebrity endorsements in branding, methods …

Student Colloquium: Factors Constructing Consumer’S Emotional Attachment Towards Brands, Sarah Zubair, Syed Sayem Mustafa, Ehsan Ali Khan

International Conference on Marketing

Previous studies have talked about how a consumer attaches himself emotionally with a particular brand. There were a number of factors identified by the various studies conducted in west. In this study we examined the effect of Affection, Passion, Connection, Irreplaceablity, Indispensability and Self- Extension as the factors that lead to the emotional attachment of the consumer towards brands. The main purpose of the study was to replicate the similar model here to find out a) Does a consumer attaches himself emotionally with a brand in Pakistan and b) Are the factors identified in the research have any correlation between …

Student Colloquium: Pakistan Consumer’S Perception Of Country Of Origin Vs. Brand Name In Three Basic Product Lines, Salman Tahir

International Conference on Marketing

Consumer purchase intention is dependent on many factors and variables. Marketers use these factors smartly to promote their product in competitive world. These factors are product characteristics, share of mind, share of heart, quality, share of market and brand name as well. Consumers purchase by keeping in view the brand name only shows the power of brand equity. But as the world moving towards globalization and due to meager resources and low trade barriers, companies spreading all over the world. But this also changes the country of origin of that product. Therefore consumer purchase is also affected by country of …

An Investigation In Culinary Life And Professional Identity In Practice During Internship, Frank Cullen

Articles

The primary objective of this research was to investigate the selection process used by consumers when choosing a restaurant to dine. This study examined literature on consumer behavior, restaurant selection, and decision-making, underpinning the contention that service quality is linked to the consumer’s selection of a restaurant. It supports the utility theories that consumers buy bundles of attributes that simultaneously combined represent a certain level of service quality at a certain price. The findings of the research displayed a preference by Dublin consumers for Italian and Chinese styled restaurants and identified quality of the food, type of food, cleanliness of …

Java Applet Awareness Impacting User Web Browsing Behavior, Norilyz Figueroa

College of Management Honors Theses

The purpose of this study is to investigate the web browsing behaviors of computer users and how awareness about threats impacts their behaviors. This research focused on how users behave towards web browser alerts which prompt users to install Java Applets. Applets have become common tools for enhancing user experience. However, installing these features overrides security mechanisms inherent in browsers and provides complete access to users’ computing resources. A survey was administered to two separate groups of students from the University of Massachusetts Boston to collect data. The first group took the survey after being given a few details about …

2012 Manifest Program, Columbia College Chicago

Manifest Urban Arts Festival Programs

A program for the Manifest Urban-Arts Festival held by Columbia College Chicago on May 4, 2012.

Propensity And Comprehensiveness Of Corporate Internet Reporting In Egypt :Do Board Composition And Ownership Structure Matter?, Sara Abdallah, Khaled Samaha, Khaled Dahawy, Ahmed Abdel-Meguid

Business Administration

Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices.

Design/methodology/approach – This study uses archival data from the largest (top) 100 listed companies on the Egyptian Stock Exchange (EGX 100). Corporate governance attributes are captured by ownership structure (free float, managerial ownership, government ownership) and board of directors’ structure (board size, board independence, CEO-chair duality). Empirical models are used to estimate the effects of these attributes on the propensity, content, presentation, and overall comprehensiveness of CIR. …

2012-05-04 General Education Council Meeting Minutes, Morehead State University. Faculty Senate., General Education Council.

Faculty Senate Records

General Education Council meeting minutes from May 4, 2012.

Analysis Of The Upscale/Fine Dining Sector In The Restaurant Industry, Volha Ban

MBA Student Scholarship

Upscale segment of the restaurant industry makes up approximately 10% of total U.S. restaurant sales (Trends in Fine Dining, 2011a). Severe impact of the economic downturn on the fine-dining segment demonstrated the 13% decline in customer visits in 2009 what triggered steep decline in sales.

In 2011 industry experienced positive tendency and renewed interest to high-profile steakhouse chains and upscale seafood restaurants. As National Restaurant News stated “…fine-dining restaurants will remain popular as long as they continue to offer individuality, food quality and more casual setting …”(Trends in Fine Dining, 2011a). Trend of casualization in fine dining led to the …

Determinants And Implications Of Audit Reporting Lags In China, Wei Luo

Lingnan Theses

Timeliness is an essential attribute of corporate financial reporting as it affects the usefulness of information made available to external investors. The recognition that the length of audit is the single most important determinant influencing the timeliness of earnings announcements has motivated investigations on audit reporting lags in different countries. Nevertheless, there is a lack of research on this issue in China where the institutional environment for accounting and auditing practices is different from that of other countries. The growing interest in the Chinese stock market from domestic and international investors further increases the importance of this research. In this …

2012-05-03 Chair's Report, Morehead State University. Faculty Senate.

Faculty Senate Records

Chair's Report May 3, 2012.

2012-05-03 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes for May 3, 2012.

Corporate Social Responsibility: Fallacies And Flaws, Christina Blundin

MBA Student Scholarship

Over time, the ideals of business and society have become discordant from one another. When exactly this occurred is not as important as the effects it has had. When society began asking more from business, it voiced its concerns over companies solely existing to create profits, as well as their lack of responsibility to society. Consequently, businesses were coerced into performing acts of Corporate Social Responsibility (CSR), and philanthropy, to justify the profits they receive. However, in the pursuit of CSR, both business and society got short changed. They misconstrued the tenants of CSR. Each thought that it was the …

Perceived Firm Transparency: Scale And Model Development, Jennifer Dapko

USF Tampa Graduate Theses and Dissertations

In the last few years alone, calls for transparency by consumers have grown louder. No longer are consumers willing to sit back and allow firms to make `closed door' decisions that benefit the company (and its executives) at the expense of consumers and society. This dissertation begins to answer the call for a greater understanding of transparency from both practitioner and academic perspectives. In particular, this dissertation focuses on systematically developing a succinct definition of perceived firm transparency, developing a valid measure of transparency, and empirically testing antecedents and consequences of transparency.

Two studies were conducted to develop the transparency …

May 2012, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

“More Americans Willing to Cross Borders for Health Care” A Pew Research Center poll shows that only 15 percent of Americans believe the nation’s health care system is the “best in the world.” A Gallop poll found that 29 percent of American adults are willing to travel outside the U.S. for medical treatment.

Exporting Their Way to Success Roy Paulson, president of Paulson Manufacturing Corp. in Temecula, exports to more than 100 countries. He knows a few things about bringing products to markets abroad, and he is now chairman of the Riverside County Manufacturers & Exporters Assoc. …

Bric Ipos: How Do Capital Market And Economic Activities In Emerging Markets Relate?

Fordham Business Student Research Journal

Since the beginning of the millennium, the acronym BRIC has captivated the world and become synonymous with an extraordinary economic growth story that has defined the first decade of the 21st century. Along with newfound prosperity, entrepreneurs in the BRIC countries (Brazil, Russia, India and China) have been opening themselves up to further growth opportunities for investors all over the world through equity financing by issuing IPOs. This paper primarily attempts to explore the relationship between the capital market activities of the BRIC countries and their corresponding economic indicators. In the past decade, IPO activity has witnessed a rapid increase …

Do Energy Prices Drive M&A Activity In The Energy Sector?

Fordham Business Student Research Journal

This paper examines the effects of energy prices on M&A activity in the energy sector from 1991 to 2009. We performed multivariate regression for M&A activity in the energy sector and energy prices controlling other factors that tend to drive M&A activity, such as market activity, GDP, and market returns. We find that oil prices have a significant effect on M&A activity in the energy sector. Natural gas prices have a lesser effect, while electricity prices have no significant effect on M&A activity in the energy sector. In addition, we find that oil prices and natural gas prices significantly affect …

Oscarnomics: Evaluating The Economic Worth Of The Academy Awards

Fordham Business Student Research Journal

This investigation addresses limitations associated with previous research to determine empirically the value of winning or being nominated for a Best Picture Academy Award on an film's weekly box office grosses. in addition, this study delves into yet unstudied territory by measuring how an Academy Award affects the careers of actors and actresses nominated for or awarded the Best Actor and Actress trophies for the first time. Overall, results suggest that both nominations and wins in the Best Picture category increase weekly box office grosses following their respective announcements. Unexpectedly, findings indicate that Academy Award nominations and wins tend not …

A Study Of Women Working In The Actuarial Field, Jillian Emberg

Honors Projects in Mathematics

The goal of this project is to examine how women fit into the actuarial career path and how cultural expectations, biological factors, and personal aspirations affect their experiences in the field. Dramatic changes in the profession have occurred since its emergence in the nineteenth century to become more welcoming to women who choose to enter the profession. However, despite the equalizing demographic shifts of the field, it is still a male-dominated profession. This paper attempts to analyze why some of the changes in the demographics of the field have occurred as well as explain what factors contribute to women’s underrepresentation …