Business Commons^™

Reading And Interpreting A Financial Statement, Annetta M. Gibson

Faculty Publications

Presentation for Treasurers, North American Division, March 29, 2016

Release Of Restricted Funds And How To Account For Them, Annetta M. Gibson

Faculty Publications

Presentation for treasurers of the North American Division, March 29, 2016

2016-March-28-Research Forum, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2016-March-28-Civility Week, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2016-March-28-Bucky's Food Raiser, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2016-March-28-Henry David Thoreau, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2016-March-28-Williams Visits D.C., University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

An Examination Of Control Fraud In Non-Banking Industries, Kaylie Takahashi

Honors Theses

William Black’s (2005) control fraud theory suggests accounting fraud initiated by CEOs is more damaging than accounting fraud that is not. However, this theory has only been applied anecdotally to financial institutions. I test Black’s theory using a sample of manufacturing, merchandising, and service firms that engaged in accounting fraud from 2007-2014. I hypothesize that firms which commit CEO-led fraud will exhibit greater growth, leverage, and have higher CEO compensation. My findings do not show that there is any evidence that control frauds are more damaging than other accounting frauds that do not involve the CEO.

2016-March-26-Jack And The Least Gal, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Transfer Pricing Equity: An Examination Of Reported Revenue Versus Expected Revenue, Justin Moore, Harold Harold, Clarence Coleman

The Winthrop McNair Research Bulletin

This research examines whether African crude oil and natural gas liquids (NGLs) sales revenue deviates from expected sales revenue based on market prices. The deviation may be the result of International Oil Companies (IOCs) transferring a significant amount of crude oils and NGLs to other regions of the world to be turned into finished goods, due to the lack of refining capacity in Africa. This situation suggests that the African region’s governments are placed at a significant disadvantage from profiting off the crude oils and NGLs reserves in their countries because they cannot turn the majority of crude oils and …

Understanding Millennial, Generation X, And Baby Boomer Preferred Leadership Characteristics: Informing Today’S Leaders And Followers, Lee-Volker Cox

Dissertations

Purpose. This quantitative study’s purpose was to describe and determine the degree of difference and importance of leadership characteristics as perceived by Baby Boom, Generation X, and Millennial generational cohort followers in STEM-related U.S.-based or headquartered aerospace and computer organizations as measured by the Multigenerational Leadership Characteristics Questionnaire (MLCQ).

Methodology. This was a cross-sectional, nonexperimental, comparative and correlational quantitative, ex post facto study. A web-based MLCQ was developed after conducting an academic literature review. Participants used a 6-point Likert scale identifying the importance of 30 characteristics with 2 aggregation questions identifying the most and least important characteristics; 408 members of …

Aniar : 1916 Inspiration Menu, Aniar, Galway

Menus of the 21st Century

Aniar is a terroir based restaurant located in Galway’s West End. The word terroir is usually associated with wine-making: the combination of factors, including soil, climate, and environment, that gives a wine its distinctive character. In the case of our restaurant, we use the word in order to describe the way in which our food comes from the specific place that is Galway and the west of Ireland. We hope to reveal the distinct and various food stuffs that make up our particular landscape, through our farms, the wildlands and the shores that surround us. The natural course of the …

Electric Car-Sharing: Is It Possible In New York City?, Tomas Lopez-Pumarejo

Publications and Research

This paper examines the possibility of establishing an electric car-sharing program in New York, of the type that the French firm Bolloré articulated in France (Autolib) and in Indianapolis (Blue-Indy). It examines the current role of electric vehicles (EVs) in the global automobile industry. It explores how New York State and City policies could work in favor or against the establishment of a car-sharing program. It presents the opinions of energy and sustainability experts on electricity supply. Finally, this paper considers how an electric car-sharing system could fit into the ongoing reconfiguration of New York City’s Metropolitan Transit Authority.

2016-March-25-Dada Cabaret, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2016-March-25-Jason Isbell, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2016-March-25-Emerging Leaders, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Montana Winter Fair - 2016, Megan Tanner Schultz

Institute for Tourism and Recreation Research Publications

This study was conducted for the Montana Winter Fair to provide insight into the characteristics of attendees to the event that has been celebrating agriculture since 1946. Paper surveys were completed by 233 attendees of the event. Results show that 96% of attendees were residents of Montana and of those 19% came from outside of Fergus County. Visitors from outside of Lewistown spent an average of less than two nights in the city. More people spent money on groceries/snacks, hotel/motel, restaurant/bar, and retail goods while visiting the area than other spending categories. Respondents to the survey reported total spending of …

The Effects Of Mission Statement Design On Behavioral Intention, Jonathan David West

USF Tampa Graduate Theses and Dissertations

The purpose of this study was to determine whether the length and readability of a mission statement contribute to stakeholder behavior regarding the mission statement. The majority of studies in the mission statement literature have not attempted to find an empirical link between mission statement design and employee behavior. This study employed a 2 (length: long v. short) x 2 (readability: low v high) post-test only factorial design to test the relationship between message design and beliefs about the mission statement. Students at a large southeastern university (n=212) were shown the one of four treatments and asked to …

Shotgun Sports Team To Host Jeff Hansen Memorial Sporting Clays Classic, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

New Meal Plans Coming Next Fall For Lindenwood Students, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Factors Influencing Skill Retention In Multi-Skilled Air Force Aircraft Maintainers, Jessica A. Salgado

Theses and Dissertations

The 2013 National Defense Authorization Act allows the Air Force Air Logistics Complexes (ALCs) to promote workers proficient in more than one trade by one pay grade. Multi-skilling is the term used to describe workers trained in more than one job. The United States Air Force wants to utilize multi-skilling at these ALCS, but the effects of implementation are still unknown. This research focuses on the identification of skill retention influences to better understand this multi-skilling through the use of a human subjects experiment at two Air Force bases. We examine the retention of aircraft mechanics’ skill to evaluate the …

Simulation Modeling And Analysis Of Air Force Depot Engine Repair During Normal And Increased Operational Tempos, Changsung Kim

Theses and Dissertations

Maintaining an adequate level of aircraft availability through Agile Combat Support (ACS) is crucial for the Air Force to perform its mission. During normal day to day operations, demands for depot repair including spare parts and maintenance man-hours typically fall within a range supportable with current assets and capabilities. However, with increased flying operations during a conflict, demand at the depot level may likely exceed current capacity for timely support, resulting in backorders for spares and increased turnaround times. This thesis develops a discrete event simulation of the F-16 engine repair network to investigate the impact on engine availability (a …

An Evaluation Of Forecasting Methods That Could Be Used In The Brazilian Air Force Uniform Distribution Process, Leandro Valviesse De Oliveira

Theses and Dissertations

Every year the Brazilian Air Force (BAF) spends the equivalent of approximately 15 million dollars for uniforms. These purchases come from a tight budget, are executed through public procurement processes, and are tied to Brazilian acquisition regulations, which are often very strict. For this reason, lead times are unpredictable. It can take anywhere from one month to a year to replenish an item. The purpose of this research is to analyze the forecasting process performed at a BAF military organization named Sub-directorate of Supply (SDS) with the intent of building an algorithm comprised of a selection of forecasting models in …

Civil Engineer Company Grade Officer Training Needs Analysis For Contingency Operations, Brian S. Greszler

Theses and Dissertations

In terms of active duty personnel, the USAF is the smallest it has ever been since its creation in 1947. With fewer personnel to accomplish essential tasks, the training of Airmen is more important than ever. Outdated and irrelevant training can lead to gaps in the knowledge of trainees. The purpose of this research was to analyze the training needs of Civil Engineer (CE) Company Grade Officers (CGOs) in the contingency environment. This was done by first conducting a Job Analysis (JA). The JA resulted in a list of 36 critical tasks and 58 important Knowledge, Skills, and Abilities (KSAs). …

Unmanned Aerial Vehicle (Uav) Operators’ Workload Reduction: The Effect Of 3d Audio On Operators’ Workload And Performance During Multi-Aircraft Control, Sungbin Kim

Theses and Dissertations

The importance and number of Unmanned Aerial Vehicle (UAV) operations are rapidly growing in both military and civilian applications. This growth has produced significant manpower issues, producing a desire that multiple aircraft are controlled by a single operator as opposed to the current model where one aircraft may require multiple operators. A potential issue is the need for an operator to monitor radio traffic for the call signs of multi-aircraft. An investigation of the use of 3D sound was undertaken to investigate whether an automatic parser, which preselected the spatial location of relevant versus irrelevant call signs, could aid UAV …

A Comparative Study Of Learning Curve Models And Factors In Defense Cost Estimating Based On Program Integration, Assembly, And Checkout, Brandon J. Johnson

Theses and Dissertations

The purpose of this research was to investigate the flattening effect at tail end of learning curves by identifying a more accurate learning curve model. The learning curve models accepted by DOD are Wright’s original learning curve theory and Crawford’s Unit Theory. The models were formulated in 1936 and 1944 respectively. This analysis compares the conventional models to contemporary learning curve models in order to determine if the current DOD methodology is outdated. The results are inconclusive as to if there is a more accurate model. The contemporary models are the DeJong and S-Curve and they both include an incompressibility …

2016-March-24-Andrea Gibson, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2016-March-24-Inflammation And Aging, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Consolidating Supply Chain Management Education Through Professional Certification, Christopher L. Clawson

Theses and Dissertations

The Air Force and Department of Defense can benefit from professional certification in supply chain management. Research addressed the benefits and impact certification can have on individuals and an organization. Without a defined and concise education plan for supply chain management, certification remains a viable option. Interviews with defense industry partners highlighted key aspects of successful SCM development and education programs.

Determining The Optimal Work Breakdown Structure For Government Acquisition Contracts, Brian J. Fitzpatrick

Theses and Dissertations

The optimal level of Government Contract Work Breakdown Structure (G-CWBS) reporting for the purposes of Earned Value Management was inspected. The G-Score Metric was proposed, which can quantitatively grade a G-CWBS, based on a new method of calculating an Estimate At Completion (EAC) cost for each reported element. A random program generator created in R replicated the characteristics of DOD program artifacts retrieved from the Cost Analysis Data Enterprise (CADE) system. The generated artifacts were validated as a population, however validation at the demographic combination level using an artificial neural network was inconclusive. Comparative WBS forms were created for a …