Business Commons^™

Analyzing The Financial Future Of The Millennial Generation, Matt Smartt

Honors Projects

No abstract provided.

Applications Of The Multi-Channel Network Model To New Media Formats, Jacob Gardner

Honors Projects

Much has been said about the rise and rapid proliferation of digital and online marketing since the mid 1990’s. Internet based advertising is the single fastest growing ad expenditure category, outstripping TV, radio, and other more traditional media formats. With the rise of “Web 2.0” and the concept of New Media, the internet has entered a period of what has been referred to as “a participatory culture.” Many diverse creators of content and the consumers of that content have come together to form a new system of media consumption. New business models and methods of monetizing content on the internet …

Ceo Compensation And Tax Loss Carrybacks, Pei-Yu Sun

LSU Doctoral Dissertations

Erickson, Heitzman, and Zhang’s (2013) results indicate that firms engage in tax-motivated loss recognition to offset previously recorded income. Since tax and financial income by design is linked (Guenther, Maydew, and Nutter 1997), net operating loss reporting can impose significant costs on CEOs who have to recognize similar losses for financial reporting purposes. As a result, firms must motivate the CEO to accelerate loss recognition if the firm expects to benefit from the cash inflows generated by the tax refund. In the current study, I examine whether CEO cash-based compensation increases to offset the potential negative costs that can arise …

Building The Case Against Human Trafficking: Developing And Evaluating A Training Module For Law Enforcement Officials, Katie Sanders

MPA/MPP/MPFM Capstone Projects

Since the passage of federal legislation to address human trafficking in the United States, efforts to measure and combat the crime have continued to grow (Victims of Trafficking and Violence Prevention Act of 2000). Measuring human trafficking has continued to be a difficult task for researchers, law enforcement, and victim services providers. The combined efforts of these groups has lead to the recognition that without more widespread identification of victims and perpetrators of human trafficking—a crime referred to as modern-day slavery—estimates will continue to be inaccurate. In order to improve the identification process, this specific proposal focuses on law enforcement …

Asset Measurement In Imperfect Credit Markets, Jeremy Bertomeu, Edwige Cheynel

Olin Business School Faculty Research

How should a firm measure a productive asset used as collatera l in a credit agree- ment? To answer this question, we develop a model in which firm s borrow funds subject to collateral constraints. We characterize the qua lities of optimal asset mea- surements and analyze their interactions with financing nee ds, collateral constraints, and interest rates. Because of real effects, complete trans parency would reduce con- tracting efficiency and, hence, the measurement must be suit ably adapted to credit conditions. The optimal measurement is asymmetric and repo rts precise information about high collateral values if credit frictions are …

Verifiable Disclosure, Jeremy Bertomeu, Davide Cianciaruso

Olin Business School Faculty Research

We develop a unified treatment of truthful disclosure (persuasion) games, providing a joint framework that nests, among other models, unraveling theory (Grossman 1981; Milgrom 1981), costly disclosure (Jovanovic 1982; Verrecchia 1983), uncertainty about information en- dowment (Dye 1985; Jung and Kwon 1988) and multi-dimensional disclosure (Shin 2003). We show the existence of (at most) a unique equilibrium that is reasonable given a commonly used signaling refinement, and provide a constructive proof of the equilibrium strategy and beliefs. We use the model to examine the following question: can the sender benefit from a regulation that commits to disclosing more precise information? …

Diagnostics To Evaluate Cost Of Capital Measures : A Discussion, Jeremy Bertomeu

Olin Business School Faculty Research

Christodoulou, Clubb and McLeay (Abacus, this issue) devel op measures of the cost of equity capital that require only accounting inputs, using a s an identification strategy the linear information dynamics of Feltham and Ohlson (1995). I propose to test these mea- sures by evaluating the predictability of innovations to ab normal earnings using various predetermined variables. The over-identifying restricti ons of this model require these in- novations not to be predictable. Using a generalized model, I observe that the estimated measures are probably too low. I conjecture that this anomal y, which occurs jointly with a positive drift in …

Corporate Lobbying – The Tradeoff Between Payback, Accountability/Responsibility, And Democracy, Bruce A. Kibler Phd, Kathleen V. Kibler

Journal of Business, Industry, and Economics

his paper attempts to lay out a general framework of democracy and the role of economic actors within this framework drawing on the principles of corporate governance and the checks and balances of the Principle-Agency theory. The discussion necessarily encompasses the concept of externalities, i.e., costs encompassed by the license to operate and the developmental path of how these have been handled by the economic and political spheres over time.

The Five E'S In Festival Experience In The Context Of Gen Y: Evidence Form A Small Island Destination, Manuel Rivera, Kelly Semrad, Robertico Croes

Faculty Scholarship and Creative Works

The purpose of this study is threefold. First, to test the experience economy framework in the context of a small island destination (SID) in order to determine if a music festival may be used as an experiential product to lure a cohort replacement. Second, to examine a music festival's experiential domains that may influence the overall experience of Generation Y (Gen Y) tourists. And, third to determine if the overall experience of Gen Y tourists who attend a music festival may predict their behavioral intentions to return to and recommend a SID. The study investigates whether a music festival may …

Negativity Bias In Investors’ Reactions To Board Of Directors’ Risk Oversight Disclosure, Ikseon Suh, Joseph Ugrin

Accounting Faculty Research and Publications

This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed. The theoretical lens through which we examine this issue involves negativity bias. Sixty-two stock market investors who engage in the evaluation and/or investment of stocks on a regular or professional basis participated in our study. Our results reveal that the addition of BODs oversight disclosure (positive information) does not carry significant weight on investor judgments (i.e., attractiveness and investment) when financial statement disclosures indicate a high level of operational and financial …

The Effect Of Ceo Gender, Age, And Salary On Firm Value, Brandon H. D'Ewart

CMC Senior Theses

This paper investigates the academic conclusions on how CEO gender and salary affect firm value, while at the same time adding data on how CEO age affects firm value. Via an event study of S&P 500 CEO changes from 2000 to 2006 I confirm the current academic findings and discover that CEOs promoted during their 40s negatively influence firm value, while CEOs in older age brackets show a positive abnormal return on firm value. With this validation and addition to the existing data, firms and investors can more effectively assess proper candidates for the position of CEO and allocate resources …

The Influence Of Movie Reviews On Consumers, Jacob R. Pentheny

Honors Theses and Capstones

No abstract provided.

Quotas On Boards And The Gender Gap, Kevin F. Hallock

Economics Faculty Publications

Back in the late 1990s, Marianne Bertrand and the author examined the pay gap between male and female executives listed in the proxy statements of publicly traded US firms from 1992 in 1997, which they later published in the October 2011 edition of Industrial and Labor Relations Review. They found that, taken as a whole, women in these top five positions earned about 45% less than men in these positions. At the same time, they found that as much as 75% of this gap could be explained by the fact that women managed smaller companies, and were less likely to …

Interview With Barry C, Black : Reflections On Calling, Barry C. Black, Shirley Freed, Christon Arthur

Journal of Applied Christian Leadership

"[L]eadership is the mobilization of people toward shared objectives, by using your influence. and that was what I had the privilege of doing, by continuing to teach my Bible studies to the senators, continuing to have my interaction in the prayer breakfast each week, and praying each morning. I had the privilege of literally framing the day. the first comments that are uttered each day in that chamber come from the mouth of the chaplain. So that’s influence. and that’s what leadership is all about."

Collaboration In Delivering The Adventist Health Message In China: A Single Case Study, James Wu

Journal of Applied Christian Leadership

"the Adventist health message has been shared in many different ways by various institutions of the church. However, rarely is there collaboration across multiple organizations. This article describes how hospitals, universities and church entities worked together to reach the community with healthy lifestyle options. Basically the collaboration worked through four foundational activities: sharing of resources, training of health workers, operating lifestyle centers, and using the existing union governance structure. the collaboration provided outreach services in the following ways: lifestyle programs, wellness expo, health and gospel evangelism, mass media, and cooperation with NGOs."

Leadership And The Art Of Struggle: How Great Leaders Grow Through Challenge And Advertsity, Iosef Salajan

Journal of Applied Christian Leadership

"Snyder not only describes the art of struggle, but also shows how it works a positive change in the life of real characters. From a psychological standpoint, this has a powerful humanizing impact on the reader. It reinforces the indisputable truth that, no matter how famous, a leader is still a human. as George states in his foreword, “only in acknowledging our own flaws and vulnerabilities can we become authentic leaders who empower people to perform to the best of their abilities” (p. x)."

Un Estudio Comparado Del Valor Económico Y Social De Dos Universidades Adventistas, Gus Gregorutti

Faculty Publications

This study seeks to understand the key factors that contribute tothe successful continuation of the food industries of two Adventistuniversities in Colombia and Peru. These factories have been contributingsocially and economically through employment opportunitiesfor students from lower social strata. The study gathered data froma series of interviews with managers of both factories. The resultsshowed that the success of continuity and contribution is relatedto efficient administrative relations between universities and factoriesand a culture of innovation that seeks to have the best humanresources to adapt to markets. Respondents also expressed someconcerns for the future performance of the current model of university-industry. The …

T&L Career Day Fall 2015 Information, University Of North Florida

Transportation & Logistics Program General Materials

This Flyer was created for the Transportation and Logistics Program at the University of North Florida

Flyer: Football Fanatics Fulfillment Center 2015 Tour, University Of North Florida

Transportation & Logistics Tours

This flyer was created for UNF's Coggin College of Business for their Transportation and Logistics Tour of the Football Fanatics Fulfillment center.

Flyer: Grainger Distribution Center 2015 Tour, University Of North Florida

Transportation & Logistics Tours

This flyer was created for UNF's Coggin College of Business for their Transportation and Logistics Tour of the Grainger Jacksonville Distribution Center.

Flyer: Medtronic 2015 Facility Tour, University Of North Florida

Transportation & Logistics Tours

This flyer was created for UNF's Coggin College of Business for their Transportation and Logistics Tour of the Medtronic Facility.

Flyer: Revlon 2015 Facility Tour, University Of North Florida

Transportation & Logistics Tours

This flyer was created for UNF's Coggin College of Business for their Transportation and Logistics Tour of the Revlon Facility.

Wage Distribution Impacts Of Higher Education Faculty Unionization, Charles S. Wassell Jr., David W. Hedrick, Steven E. Henson, John M. Krieg

Economics Faculty Scholarship

The literature on the effects of unions on the distribution of wages at the macroeconomic and inter-industry levels has given little attention to the effects at the firm level. At the same time, research on collective bargaining impacts in higher education has focused on the overall wage level rather than on the distribution of salaries. Using panel data on individual faculty members, we find faculty unionization to be associated with a significant flattening of the wage distribution across academic disciplines. This has implications for why faculty might choose to unionize, even in the absence of an overall wage premium.

Behind The Scenes: Directors’ Perspectives Of Designing And Implementing New Online Degree Programs, Kelly Price, Julia Price

ETSU Faculty Works

Abstract is available to download.

The Eco-Sustainable Initiative: A Case Study In And Evaluation Of Eco-Labeling, Chiara Dorigo

Pomona Senior Theses

This paper reviews the significance of eco-labeling as a green consumption practice, and more broadly as a form of everyday environmentalism. It uses a random sample of 50 eco-labelers from an online database to analyze the current eco-labeling landscape and evaluate the business model of an emerging eco-labeling startup called the Eco-Sustainable Initiative (ESI). Conclusions include recommendations for ESI before its launch, and implications of ESI’s merits and shortcomings for the eco-labeling landscape at large.

Business And Technology Career And Trends, Deborah Robinson

Open Educational Resources

Students use the O*Net and Occupational Outlook Handbook websites to research careers.

Supplemental handout: Definition of Business Trends

2015-Etsu Undergraduate Student Melissa Magno Receives Martin L Stout Scholarship, Department Of Geosciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

ETSU Geosciences undergraduate student, Melissa Magno, receives Martin L. Stout Scholarship from AEG (Association of Engineering and Environmental Geosciences).

Physicochemical Characteristics and Spatial Distribution of Heavy Metals in Soils Near an Abandoned Mine-Complex in Bumpus Cove, TN 

Magno, Melissa, East Tennessee State University, [email protected]; Arpita Nandi, [email protected]; Ingrid Luffman, [email protected] 

Generally, mining activities increase heavy metal concentrations in soils by producing waste rock, tailings and slag. Un-reclaimed abandoned mine sites may accumulate heavy metals in soil and threaten environmental and public health. Determination of soil physicochemical properties’ role in the spatial distribution of metals in soil is essential to monitor …

Meet Dr. Brooks Pond, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Meet Dr. Brooks Pond, from Kingsport, Tennessee. In 2007, Dr. Pond became one of the inaugural faculty at Gatton College of Pharmacy. Brooks received her Ph.D. in Pharmacology from Duke University and then completed a 2-year postdoctoral fellowship in Developmental Neurobiology at St. Jude Children's Research Hospital. Although her expertise is in the field of neuropharmacology, she enjoys teaching in many areas of physiology and pharmacology. Brooks also loves working with both graduate students and pharmacy students in the laboratory where she seeks to better understand the consequences of psychostimulant use on the brain.

Why did you want to …

2015-Bgcop Alum Appears On Dr Oz, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

BY TAMMY CHILDRESS | BRISTOL HERALD COURIER

Zac Frye a graduate of Sullivan Central High School and East Tennessee State Universitys Bill Gatton School of Pharmacy, is scheduled to appear today on the The Dr. Oz Show.

Frye, who is now pharmacy manager at Walmart in Oak Ridge, Tennessee, learned that he would travel to New York to appear on the TV show when he participated in a corporate conference call with Paul Beahm, Walmarts senior vice president of health and wellness.

It was really neat to learn that I had earned the opportunity to appear on the show and …

2015-Etsu Scientist Identified Oldest And Largest Kangaroo Rat Fossil, Department Of Geosciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Dr. Joshua Samuels, associate professor in the ETSU Department of Geosciences, identifies oldest and largest kangaroo rat fossil.