Business Commons^™

Measuring Financial Literacy: A Comparative Study Across Two Collegiate Groups, Emma Floyd

Honors Theses

This study analyzed the financial literacy of students in the College of Business versus that of students in other colleges at the University of Southern Mississippi. The purpose of this study was to examine the relationship between demographic characteristics, financial literacy, and financial experience. The financial literacy of the students was assessed using a selection of questions from the Jump$tart Coalition Survey of Personal Financial Literacy. The financial literacy of the students was determined based upon the number of questions answered correctly on the survey; however, there was no passing or failing number. Instead, each demographic group was said to …

The Effects Of Emotional Intelligence And Relational Climate Of Innovation, Lori D. Kendall

Student Scholarship

The relentless challenge to innovate is the DNA of high-technology firms, and continues to capture attention of scholars and practitioners alike. High-technology firms grow faster on intellectual capital assets with shorter life expectancy; they must pivot in response to external forces more quickly. The challenge for R&D leaders is to ensure that R&D groups provide new opportunities for growth by effective transfer of technology ideation to commercial products. Leaders in these dynamic environments operate in microfoundations of organizational routines and processes within an organization that motivate the sensing, seizing, and executing dynamic capabilities. R&D leaders within the firm are forced …

The Impact Of Employee Engagement And A Positive Organizational Culture On An Individual’S Ability To Adapt To Organization Change, Jane D. Parent, Kathi J. Lovelace

Management Faculty Publications

The purpose of this paper is to explore the connections between employee engagement, positive organizational psychology and an individual’s ability to adapt to ongoing organizational change. We review the literature on individual adaptability, positive organizational psychology, and employee engagement and propose a model that suggests that a positive work culture enhances employee engagement and in specific cases leads to increased adaptability. Suggestions for future research are provided with the intent to further the academic research in this area.

We're All In This Together: Mentoring In Academic Libraries (Poster), Matt Ruen, Cara Cadena, Betsy Williams

Presentations

Navigating a new job can be difficult for both new and experienced librarians. How will you learn “the way we do things here”? Mentoring can play a key role in helping librarians find their way to becoming effective professionals. Grand Valley State University currently has several formal mentoring programs for new librarians, in addition to informal mentoring. Our poster will discuss GVSU’s mentoring programs and the purposes they serve—acclimating to university culture, developing position-specific skills, and successfully participating in the scholarly process. We will include our experiences and perspectives as recent participants in these programs. This discussion will include insights …

State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth

Honors Theses

Marijuana is becoming increasingly popular and accepted within our society; so much so that certain states have legalized it for medical or recreational use, despite marijuana remaining illegal with regards to the federal government. This has lead, and will continue to lead, to complicated and uncertain tax scenarios for the businesses that produce and sell marijuana. Many problems stem from the federal government being unable to recognize or associate with businesses that deal with marijuana. This affects these otherwise legitimate businesses by disallowing the use of federally insured banks as well as taking away the ability to seek federal bankruptcy …

A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser

Honors Theses

The purpose of this project is to review the U.S. GAAP treatment of issues arising from environmental contingencies. This review consists of accounting literature and pronouncements issued by the FASB and SEC as well as environmental legislation, most notably CERCLA. The results of this review showed that the accounting industry has been one step behind environmental legislation and continues in its endeavor to provide financial statement users with useful information.

2015-May-01-National Alumni Association Presents 2015 Alumni Awards, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Developing A Workshop To Help Small Businesses Get Unstuck, Lauren G. St. George

Creativity and Change Leadership Graduate Student Master's Projects

This master’s project presents my journey of developing and running a two-day workshop specifically designed to help entrepreneurs get unstuck. It includes principles, frameworks, and materials developed for this two-day workshop. Inspiration for this project came from my own entrepreneur experience over the last 13 years. Over that time period I have encountered many roadblocks and found that the resources available to established small business owners were limited and those that do exist did not always meet my needs. This workshop has been developed keeping in mind the two things that are most important to small business owners, time and …

Explore Andrews: New Program Helps Freshmen Solidify Their Path, Stephen Payne

Lake Union Herald

No abstract provided.

An Investigation Of Credit Borrower Concentration, Heng Yue, Pingui Rao, Jigao Zhu

Research Collection School Of Accountancy

Credit borrower concentration arises when a bank or financial institution lends a large amount of its funds to a few large borrowers. We find that borrower concentration is positively related to non-performing loans and negatively related to financial performance. We also find that the voting power of bank’s controlling shareholder is positively related to the borrower concentration. The evidence is consistent with the view that controlling shareholders divert resources away from banks by extending a high volume of loans to a few related parties, which leads to high borrower concentration. Further evidence indicates that some seemingly unrelated large borrowers, as …

Investment, Duration, And Exit Strategies For Corporate And Independent Venture Capital-Backed Start-Ups, Bing Guo, Yun Lou, David Perez-Castrillo

Research Collection School Of Accountancy

We propose a model of investment, duration, and exit strategies for start-ups backed by venture capital (VC) funds that accounts for the high level of uncertainty, the asymmetry of information between insiders and outsiders, and the discount rate. Our analysis predicts that start-ups backed by corporate VC funds remain for a longer period of time before exiting and receive larger investment amounts than those financed by independent VC funds. Although a longer duration leads to a higher likelihood of an exit through an acquisition, a larger investment increases the probability of an IPO exit. These predictions find strong empirical support.

2015-May-Academic Success Award - 2015, University School, East Tennessee State University, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

A Study On The Performance Of The Luxury Industry During The Financial Crisis, Robert Anderson Conroy

Economics Undergraduate Honors Theses

This thesis explores the financial performance of firms engaged in the production of luxury goods and services, as measured over a recessionary period. Specifically, it relates firms’ performance to the performance of the United States economy at large, as well as a control firm operating in a different market segment. This analysis revealed the comparatively poor performance of the luxury industry throughout the most recent recession. As economic conditions weakened firms within the luxury industry faced below-average earnings and profits.

The Celtic Way: Order, Creativity, And The Holy Spirit In The Celtic Monastic Movement, Fiona Leitch

Senior Honors Theses

The Celtic monastic movement lasted hundreds of years and is responsible for much of the spread of Christianity to the West. Much of the movement’s success can be attributed to the Celtic Christians’ understanding of the importance of the role of creative culture and order as well as an openness and responsiveness to the leading of the Holy Spirit. It is these three things working in tandem that influenced the success of the Celtic monastic movement. Although the movement ended a thousand years ago, it can offer guidance and wisdom for carrying out ministry today. A case study of Cuirim …

Student Organization Success: Developing A Business Plan For The University Of Arkansas American Marketing Association Collegiate Chapter, Candace Brooke Gooding

Marketing Undergraduate Honors Theses

This paper explores best practices and original research to develop suggestions for the University of Arkansas American Marketing Association Collegiate Chapter in order to face an upcoming change in officer structure. Previously relying on a class structure for officers, University of Arkansas AMA is transitioning to leadership completely outside the classroom. College students involved in various organizations across the country were surveyed in order to find commonalities between organizations and perceptions of organizations. Similarities, combined with previous literature, were used as a basis for developing recommendations.

Zipcar: Unlocking The Keys To Alternative Mobility For Aarhus University Students And Professionals Of The Community, Natascha D. Bunner

Marketing Undergraduate Honors Theses

Zipcar is a company which has revolutionized the mobility of its users and is currently the world leader of car-sharing networks (Zipcar, 2015). A member of the industry powerhouse, Avis Budget Group, Inc., with operations currently in the United States, Canada, UK, France, Spain, and Austria, Zipcar is looking to expand its market share and total sales internationally. This report sets forth to analyze the potential market of Aarhus, Denmark for Zipcar. The report is essentially a marketing plan for Zipcar to enter the community of Aarhus, Denmark which contains competent cultural, economic, industry analyses for the intended product and …

2015-May-01-Aubrey Vangoethem, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-May-01-Wellness Committee Honors 'Health Heroes', University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Influence Of Parents, Peers, Internet Product Search And Visual Social Media On College Students’ Purchase Behavior: A Mixed Methods Study, Jennifer E. Johnson

Department of Textiles, Merchandising and Fashion Design: Dissertations, Theses, and Student Research

Visually-oriented online social networking websites (VSNS) have become frontrunners in the race for popularity among all other online social networks. Pinterest, Instagram, Wanelo, and Snapchat have allowed for consumers to share their everyday lives, as well as the products that define their personal cultures. Products that require less financial and social risk tend to not only be influenced by online social networking websites, but also by peers (Kim & Sung, 2008). Products that require more financial and social risk tend to be influenced by family members and the amount of Internet product search behavior (Drozdenko, Jensen, & Coelho, 2012). Little …

A Study On Employee Engagement Program In Full Service Hotel, You Han

UNLV Theses, Dissertations, Professional Papers, and Capstones

No abstract provided.

Three Essays On Bailout Banks During 2007-2009 Financial Crisis, Daphne Shu Nu Wang

Theses and Dissertations - UTB/UTPA

In the wake of this financial crisis 2007-2009, the government injected approximately $604 billion into financial sector to increase liquidity and improve capital base for the bailout banks, which in order to restore market confidence and to prevent bank runs and possible contagion effects.

The main purpose of this dissertation is to assess the appropriateness and effects of the bailout program between 2008 and 2009. Chapter 1 introduces the causes and the effects of the recent financial crisis. Chapter 2 explains the bailout program-Capital Purchase Program (CPP) in details and discusses the sample section method used in this dissertation. There …

Essays On Insider Trading, Xu Sun

Theses and Dissertations - UTB/UTPA

Insider trading has always been an area with high priority for the regulation and enforcement of Securities and Exchange Commission (SEC) programs, as insiders are supposed to possess material, non-public corporate information. The main goal of this dissertation is to examine the insider trading behaviors.

In the first essay, I test whether insiders trade on investor optimism and superior firm performance information in a special context – stock splits. Using insider trading data from Thomson Financial Insider Filing Data Files and stock split announcements from the Center for Research in Security Prices (CRSP), this essay shows that, starting as early …

Battle Of The Streets: Food Cart Edition, Ninna Mendoza

Tredway Library Prize for First-Year Research

Through this paper, I wanted to highlight the unique struggle of food carts in Chicago, IL. Unlike other major cities in America, in Chicago, it is illegal to sell freshly prepared food from a cart. However, given the unique characteristics of food carts, legalizing this practice could greatly benefit the city and its people.

How Do Acquirers Choose Between Mergers And Tender Offers?, David Offenberg, Christo Pirinsky

Finance Faculty Works

Tender offers provide the advantage of substantially faster completion times than mergers. However, a tender offer signals to the target higher demand for its shares and raises its reservation price. In equilibrium, bidders tradeoff speed and cost. Consistent with this theory, we show that deals in more competitive environments and deals with fewer external impediments on execution are more likely to be structured as tender offers. Tender offers also require higher premiums than mergers. Finally, the rivals of the bidding firm realize significantly lower announcement returns and subsequent operating performance in tender offers than in mergers.

Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman

Honors Scholar Theses

Brand valuation has become a commonplace tool for assessing company performance related to marketing and promotions of businesses. However, current U.S. and international accounting standards inhibit the recording of brands as assets on financial statements due to their intangible nature. This paper discusses the importance of understanding the contribution that brands provide to companies and outlines the potential options for reporting any associated intangible assets on financial statements. I suggest that additional reports should be included alongside currently required financial statements to record brand value separately from the other statements. The intangible brand assets should not be placed as a …

Investment Strategies Amongst Property And Casualty Insurance Companies, Ryan J. Conforti

Honors Scholar Theses

The purpose of this work is to take an in-depth look into the investment side of property and casualty insurance. Many P&C companies have thrived over the past century, and much of this success can be attributed to investment income. This thesis will examine how investment philosophy changes from firm to firm, while also looking at how strategies have changed over time. It will also look into the insurance “float,” and examine how investors such as Warren Buffett have utilized this instrument to their favor. Investing is a huge aspect of property and casualty insurance, and this piece will give …

Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim

Research Collection School Of Accountancy

In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize and find that pay duration can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the level of stock-based compensation and the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and for firms with a more opaque information environment, where the marginal benefits of additional disclosures are …

Investment Companies, May 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Construction Contractors, May 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Swings For Dreams: Public Perceptions Of The Nonprofit Sector And Effects On Donating Behavior, Kelsey L. Fisher

Master's Projects

No abstract provided.