Business Commons^™

Internship Report For The New Orleans Ballet Association, Ashley Floyd

Arts Administration Master's Reports (1984-2016)

The following internship report documents my marketing internship with the New Orleans Ballet Association in the summer of 2011. Incorporated in 1969, NOBA is one of the few organizations in the Central Gulf region dedicated solely to dance. During my internship, I worked with the Marketing Coordinator and Executive Director on culminating events centered around NOBA's season of dance and education programs. My primary goals were to create and distribute marketing material concerning the upcoming season and to assist the Marketing Coordinator with event promotions. This internship report provides an overview of NOBA based on observational research and in-depth analysis …

Auditor Reporting Under Section 404: The Association Between The Internal Control And Going Concern Audit Opinions, Beng Wee Goh

Research Collection School Of Accountancy

Section 404 of the Sarbanes-Oxley Act introduced integrated audits of internal control over financial reporting and the financial statements. Since the internal control and audit reports are joint products of the audit process, we examine whether the issuance of an internal control material weakness opinion (MWO) influences, other things equal, the issuance of a going concern audit opinion (GCO). Using a sample of financially stressed companies, we find that the issuance of a MWO increases the likelihood of a GCO, suggesting that auditors respond to the uncertainty surrounding a MWO by issuing a GCO. Further, the positive association between MWO …

Guidance Frequency And Guidance Properties: The Effect Of Reputation-Building And Learning-By-Doing, Sanjeev Bhojraj, Robert Libby, Holly I. Yang

Research Collection School Of Accountancy

Different firms issue earnings guidance at dramatically different rates. We suggest that frequent guiders more likely represent a type of firm that is attempting to develop a reputation for enhanced disclosures through their guidance issuances. Furthermore, the desire to build a reputation and the opportunities to learn provided by issuing more frequent guidance should translate into frequent guiders providing higher quality guidance than occasional guiders. We examine our hypotheses in three stages. First, we find that guidance frequency is positively correlated with variables associated with reputation with capital market participants and reputation in product and labor markets. Second, our cross-sectional …

Investing In Happiness: An Analysis Of The Contributing Factors To The Positive Professional Work Environment, Alena Naff

Masters Theses

The professional workplace is an environment prone to both jubilation and disdain. Research indicates that employees in a more positive work environment are more productive and satisfied in their work. Understanding the contributing factors to a positive work environment is the first step to creating a more satisfying workplace for employees. These contributing factors may be material or relational and hold different levels of influence. Guided by the theory of structuration, this study employed a three-phased Q-methodology, including a Q-sort questionnaire, semi-structured interviews, and a cluster analysis. Participants included the employees of the Southeastern region financial institution, BB&T. Two research …

Fair Value Accounting: How Bad Decisions Bring Blame To Beneficial Accounting Procedures, Thomas John Ciulla

Senior Honors Theses

The Great Recession has sparked a debate amongst accounting professionals and economic analysts. There has been a concerted effort to blame fair value accounting and FAS 157 as the recession’s root cause and an attempt to challenge FASB to return to the historic cost principle. This paper examines the guidelines and procedures for mark to market as established by FASB, observes the events leading up to the recession, conditions that materialized at the start of the recession, evaluates the role fair value played in the financial crisis, and considers how fair value should be used in the future.

The Effects Of Sarbanes Oxley On Current Financial Reporting Standards, Kiersten Clark

Senior Honors Theses

Many changes have taken place over the past eight years in almost every sphere of the business world. The first topic discussed within this paper will be the origin and background of Sarbanes-Oxley, why it was necessary, and what the primary causes of such regulation were. There are many new regulations that are required of companies, primarily publicly-traded companies, which will be covered in the next section. Finally, the last discussion will involve the impact of SOX and the Public Company Accounting Oversight Board on financial reporting and the changes that have taken place within companies. The impact of this …

Social Recruiting: The Role Of Social Networking Websites In The Hiring Practices Of Major Advertising And Public Relations Firms, Keri Cook

Senior Honors Theses

The purpose of this study is to determine the role that professional networking websites, such as LinkedIn, play in the hiring decisions of talent recruiters at major advertising and public relations firms. A study of literature relating to social media, traditional recruitment techniques and legal implications regarding the use of networking websites in the hiring process provided a foundation for the study. Primary research, in the form of online surveys distributed to hiring managers at some of the largest international advertising and public relations firms, was conducted to set a foundation for understanding the use of networking websites in the …

Pyramids Of Pink Shrimp: A Brief History Of Las Vegas Dining, 1940s-1970s, Su Kim Chung

Library Faculty Research

Restaurant dining has always been one of the great attractions of Las Vegas. From its budget buffets and 99 cent shrimp cocktails, to the showrooms of yesterday's production shows, and today's haute cuisine restaurants run by celebrity chefs, dining has added a rich and tasty dimension to the Las Vegas tourist experience. Local residents have also long been attracted to the wide variety of restaurants that have grown along with the city since the construction of the first hotel/casino resort (El Rancho Vegas) on old Highway 91 in 1941. Hotels along the Las Vegas Strip (and a few downtown) have …

Halos, Alibis And Community Development: A Cross National Comparison Of How Governments Spend Revenue From Gambling, Lynn Gidluck

Occasional Papers

This paper provides a cross-national comparison of how governments around the world distribute revenues from state-directed gambling and how these choices have been justified by proponents and vilified by critics. Case studies where governments have popularized gambling expansion by “earmarking” revenues for particular good causes and where the state has collaborated with the voluntary sector to deliver programs from this revenue stream are examined. Lessons learned from challenges of various approaches are considered.

Financial Stability And Casino Debt, David G. Schwartz, Eugene M. Christiansen

Library Faculty Research

Casino operators have always borrowed money to construct and improve their resorts. Beginning in 1999, however, the Las Vegas-based companies that dominate gambling in Nevada and many other jurisdictions began taking on unprecedented levels of debt. This debt load escalated from 2005 to 2009, and, though it has since leveled off, it has left casino operators more highly leveraged than ever before. Companies with such high levels of debt have consequently high interest payments, which leads to less money available for capital investment; it also makes them susceptible to default, should revenues weaken (as casino revenues did from 2008 onward). …

Uw Impact: A Civic Engagement Initiative Case Study, Dana Robinson Slote

Communication & Leadership Dissertations and Theses

In 2010 funding for higher education was negatively impacted by Washington’s economic environment. University of Washington executives launched UWImpact to encourage advocacy on behalf of the institution. This case study explores which aspects of UWImpact’s approach created a culture that influenced the State Legislature to allow UW to develop a funding mechanism. Methods used to construct the project include: Evaluation of UWImpact materials and website, plus five news articles, reviewed for recurrences of specific adjectives; data obtained from (Vocus) software, and augmented by participant-observations during informal interviews at three events. The data was gathered from December 2010 through April 2011. …

Gender Roles In Organizations In The Southeastern United States, Dianne Conlee

Communication & Leadership Dissertations and Theses

This thesis is a study on gender roles in organizations in the southeastern United States as compared to the rest of the United States. The hypothesis was developed after a review of literature that included relevant research on traditional gender roles, gender roles in organizations, gender roles in the southeastern United States and gender roles over time. After reviewing the literature the hypothesis that gender role experiences in organizations located within the southeastern United States will reflect more traditional than gender role attitudes than experiences in the rest of the United States. The research study was conducted using egalitarianism as …

The Relationship Between High School Teacher Perceived Principal Leadership Practices And Teacher Morale Levels, Nora Moore

Doctoral Dissertations and Projects

This quantitative study examined the relationhip between five teacher perceived leadership practices of high school principals and the morale levels of the teachers in their schools. Two high schools (grades 10-12) in the upstate of South Carolina participated in the study. One hundred twelve high school teachers were surveyed using the Leadership Practices Inventory to collect information about five teacher perceived principal leadership practices, and the Purdue Teacher Opinionaire to collect information about teacher morale levels. Multiple linear regression analysis was used to measure the relationship between the five teacher perceived leadership practices and teacher morale levels. One of the …

اثر معايير التدقيق على أداء مراقب الحسابات في ظل التشغيل الالكتروني للبيانات المحاسبية(بحث مستل), علاء فريد عبد الأحد

Muthanna Journal of Administrative and Economics Sciences

في ظل التشغيل الالكتروني للبيانات المحاسبية يتطلب توافر مهارات لدى مراقبي الحسابات كي يؤدي مهامه التدقيقية على وفق معايير التدقيق الدولية والمحلية تتناسب مع بيئة الحاسب , لذلك يهدف البحث الى التعرف على المهارات الواجب توافرها لديهم في ظل تلك المعايير من خلال تصميم استمارة استبانة تم توزيعها على عينة من مراقبي الحسابات في ديوان الرقابة المالية ومكاتب التدقيق الخاصة في العراق , وتم تحليل نتائج تلك الاستبانة وفق الأساليب العلمية الإحصائية بقصد تحقيق صحة فرضية البحث, إذ توصلت نتائج البحث إلى أن هناك مهارات لدى مراقبي الحسابات عينة البحث يمكن توظيفها في أداء مهامهم التدقيقية بالعناية المهنية المطلوبة ووفقاً …

Evaluation Of Different Electronic Product Code Discovery Service Models, Su Mon Kywe, Jie Shi, Yingjiu Li, Raghuwanshi Kailash

Research Collection School Of Computing and Information Systems

Electronic Product Code Discovery Service (EPCDS) is an important concept in supply chain processes and in Internet of Things (IOT). It allows supply chain participants to search for their partners, communicate with them and share product information using standardized interfaces securely. Many researchers have been proposing different EPCDS models, considering different requirements. In this paper, we describe existing architecture designs of EPCDS systems, namely Directory Service Model, Query Relay Model and Aggregating Discovery Service Model (ADS). We also briefly mention Secure Discovery Service (SecDS) Model, which is an improved version of Directory Service Model with a secure attribute-based access control …

2012 April, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for April of 2012.

Ex Ante Severance Agreements And Timely Disclosures Of Bad News, Qianhua Ling

Accounting Faculty Research and Publications

This study explores the puzzle of CEO severance agreements by examining the association between the existence of ex ante severance agreements and the timeliness of bad news disclosures. Classifying severance agreements by type and the way boards grant them, this article documents a positive association between the timeliness of bad news disclosures and the existence of an ex ante single-trigger severance agreement, especially when it is granted alone. This association remains positive in the CEO’s last year of tenure where performance is poor. Further analyses show that this association is stronger among CEOs with a high-variable pay structure than among …

Evaluating Ceres Fair Food As An Urban Sustainable Food Initiative: A Comparison Of Retail Pricing, Wholesale Pricing And Food Miles For A Healthy Food Basket, Stella Chung

Independent Study Project (ISP) Collection

CERES Fair Food, an organic food delivery system in Melbourne, VIC was evaluated in terms of its transportation resource consumption, ability to enhance food security, and support of local organic farmers, which are key factors in sustainable food systems for urban areas.

Transportation resource consumption was analyzed by calculating the food miles for a selection of Fair Food’s products and comparing them to data on typical products consumed in Victoria. Most of Fair Food’s products had similar or lower food miles, particularly the fresh produce. But many assumptions had to be made in the calculations due to limited information. Food …

Beads, Sculptures, And Baskets: South African Traditional Craft As A Means Of Economic Empowerment, Sasha Kaori Hippard

Independent Study Project (ISP) Collection

The significance of the South African traditional craft industry is often associated with the preservation of historical culture. However, besides being a crucial element in the protection and promotion of cultural heritage, craftwork also can be a significant source of income generation for disadvantaged communities across South Africa. The African Art Centre, a non-profit organization located in Durban, reaches out to various communities of disadvantage in and around the KwaZulu Natal province, holding training and design workshops, providing access to craft skills and materials, and providing a market for the sale of craft as a source of sustainable economic empowerment. …

Principles For Drafting An Investment Policy With Illustrations, Robert Gyorgy, Anastasios G. Malliaris

School of Business: Faculty Publications and Other Works

Common factors in mutual fund flows explain significant fractions of annual and quarterly flows to individual US mutual funds. The factors are persistent and correlated with financial market conditions and macroeconomic variables. We find evidence that the common factors in investor flows are forward looking, although subject to frictions. The systematic components of flows differ substantially across funds according to funds’ ‘flow betas’. High-performing funds’ common factor flows bear an option-like relation to the aggregate sector flows, suggesting a new dimension in the incentives of fund managers. High flow beta funds offer low subsequent returns, consistent with adverse price pressure …

Montana Nonresident Traveler Expenditure Profiles: Quarter 3, 2011, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the third quarter of 2011.

Montana Nonresident Traveler Expenditure Profiles: Quarter 2, 2011, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the second quarter of 2011.

Montana Nonresident Traveler Expenditure Profiles: Quarter 1, 2011, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the first quarter of 2011.

Montana Nonresident Traveler Expenditure Profiles: Quarter 4, 2011, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the fourth quarter of 2011.

Montana Nonresident Traveler Expenditure Profiles: Quarter 3, 2010, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the third quarter of 2010.

Montana Nonresident Traveler Expenditure Profiles: Quarter 4, 2009, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the fourth quarter of 2009.

Montana Nonresident Traveler Expenditure Profiles: Quarter 4, 2010, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the fourth quarter of 2010.

Montana Nonresident Traveler Expenditure Profiles: Quarter 1, 2010, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the first quarter of 2010.

Montana Nonresident Visitation Trends: 2001-2011, Kara Grau

Institute for Tourism and Recreation Research Publications

This report displays the total number of individual nonresidents visiting Montana from 2001-2011. It also shows the total number of groups visiting Montana during the same time period.

Montana Nonresident Traveler Expenditure Trends: 2001-2011, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the nonresident traveler expenditure trends for visitors of Montana from 2001-2011. It also displays the total actual expenditures and the total inflation-adjusted expenditures.