Business Commons^™

Applications Of Varying Leadership Structures For Software Engineering Teams, Elliot Sandfort

Honors Program: Senior Projects (Public)

This thesis explores the similarities and differences between applications of managing software engineering teams in Design Studio and the state of the practice. Information about the leadership structure of Design Studio teams was gathered over 3 semesters of Design Studio experiences with two companies: Hudl and TD Ameritrade. Information about leadership concepts in the state of the practice was gathered from experiences and observations with three different companies: Hudl, Garmin, and TD Ameritrade. From these experiences and observations, it can be concluded that the leadership structure of Design Studio is valuable as a student learning experience, and with proper consideration …

An Exploratory Study Examining A Transformational Salesperson Model Mediated By Salesperson Theory-Of-Mind, Philip (Tony) A. Pizelo Dr.

Industrial-Organizational Psychology Dissertations

A customer revolution caused by the popularity of internet commerce, the reliance on social media, and the globalization of the retail industry, calls for an examination of a sales model driven by transformational salespeople. This study examined potential salesperson performance drivers and a proposed moderated mediation model of salesperson performance. This study relied upon a foundation of transformational and other leadership attributes and salesperson theory-of-mind (SToM). Although the conditional indirect effects of the model were not statistically significant, transformational leadership was found to be a statistically significant predictor of sales performance (c’=.024, t=2.63, p =.0088). Several sub-components of transformational leadership …

Japan: How Abenomics Is Impacting Business, Odd Per Brekk

Asian Management Insights

How Abenomics is impacting business.

Evolution Of Insurance: A Telematics-Based Personal Auto Insurance Study, Yuanjing Yao

Honors Scholar Theses

Insurance has been constantly evolving since its inception; nowadays, insurance has become an indispensable part of people’s daily life. Nonetheless, very few individuals understand the mechanism behind their insurance coverage. This paper focuses on the evolution of personal auto insurances. The first part of the paper summarizes traditional pricing techniques for personal auto insurance and discusses their deficiencies. The second part of the paper introduces telematics insurance, an innovative form of auto insurance. This new kind of insurance integrates telematics as well as other technologies in the premium calculation process. The study proceeds to evaluate the pros and cons of …

Strategic Alignment Of Future Goals - Mutual Of Omaha, Sara Pinkelman

Theses/Capstones/Creative Projects

Mutual of Omaha is a health insurance company that has potential to reach economies of scale within its industry. It can cover more market share if it makes a few changes to its corporate strategy. Conclusions were drawn from news articles in addition to financial postings from the company. Mutual needs to move forward in their industry if they want to stay competitive, and by implementing a differentiated strategy, they can become more competitive. With these findings, Mutual of Omaha has the potential to grow and develop and gain a better standing within their industry. This can help them better …

Debt Heterogeneity And Covenants, Yun Lou, Clemens A. Otto

Research Collection School Of Accountancy

Coordination failure among owners of heterogeneous debt types increases distress costs. Covenants reduce expected distress costs by lowering the probability of liquidity shortages, increasing liquidation values, and incentivizing creditor monitoring. We predict and find that new debt contracts include more covenants when borrowers' existing debt structures are more heterogeneous. Our findings suggest that covenants are not only used to address creditor-shareholder conflicts but also to reduce the expected costs of coordination failure among creditors. Further, our results indicate a dynamic component missing from static debt structure models: Debt heterogeneity entails additional covenants (i.e., constraints) when raising future debt.

The Effects Of Developed Country Equity Markets On Developing Country Trading Partner Growth, Jorge S. Maldonado

Theses and Dissertations

This dissertation consists of three chapters, focusing on the effects that developed countries have on their developing country trading partners with the consideration of macroeconomic variables. In Chapter I, I explore the differences in the drivers and the corresponding magnitude effects on domestic real stock returns during fixed and floating exchange rate regimes. In Chapter II, the equity developed market effects on domestic real stock returns is determined during the pre- and post-great recession periods under floating exchange rate regimes. Chapter III summarizes the findings and provides concluding remarks regarding the benefits and disadvantages in adopting a floating exchange rate …

Identifying Critical Risk Factors In The Decision-Making Process Of Angel Investors And Venture Capitalists: A Delphi Research Study, Shawn A. Carson

Electronic Theses and Dissertations

Entrepreneurs perceive and manage risk differently than investors (Palich & Bagby, 1995). As a result, entrepreneurs may underestimate the extent to which their ventures are perceived to be risky by a potential investor. Consequently, the entrepreneur is left with making assumptions that could be detrimental in obtaining the necessary capital to launch and grow the business. The purpose of this study was to determine if there is a common set of perceived critical risk factors among a group of experienced investors that would cause them to reject a deal out of hand.

The research methodology chosen for this study was …

Omnibus Statement On Standards For Accounting And Review Services - 2018; Statement On Standards For Accounting And Review Services 24, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Standards For Accounting And Review Services, Numbers 1-24, As Of May 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Extending Ab-1825 Training At Santa Clara Valley Water District, Heather Reiss

Master's Projects

In 2004 the California legislature passed AB-1825, Sexual Harassment Training and Education, Government Code 12950, which mandates that employers train all supervisors in the identification of sexual harassment, and ways to ensure that it does not occur in the workplace (Legislative Counsel, 2004). The Santa Clara Valley Water District (SCVWD) is a mission driven organization that is committed to providing excellent water services to the community. According to the Valley Water website (2018) “The mission of the District is to provide Silicon Valley with safe, clean water for a healthy life, environment, and economy” (Valley Water, 2018, web). As a …

From Digital Traces To Marketing Insights: Recovering Consumer Preferences For Digital Entertainment Services And Online Shopping, Ai Phuong Hoang

Dissertations and Theses Collection (Open Access)

IT innovations disrupt traditional business models and challenge conventional thinking. Thus, industry incumbents face fierce competition from start-ups with new business models and new ways of engaging customers. Digital entertainment goods and personalized services have become a lucrative market, which has undergone a transformation enabled by seamless Internet connections. Meanwhile, social networks and other online platforms have brought people and business even closer.

Ethereum And The Sec: Why Most Distributed Autonomous Organizations Are Subject To The Registration Requirements Of The Securities Act Of 1933 And A Proposal For New Regulation, Tiffany L. Minks

Texas A&M Law Review

In a world full of new technology, the risk of fraud is constantly increasing. In the securities industry, this risk existed long before the use of technology. Congress enacted the Securities Act of 1933 to combat the risk of fraud and misrepresentation in the sale of securities. By requiring full disclosure, investors have the opportunity to make informed decisions prior to investing. However, Distributed Autonomous Organizations (“DAOs”), through the use of blockchains and smart-contracts, engage in the sale of securities without fully disclosing the risks or complying with the registration requirements of the Securities Act of 1933. Compliance with the …

Effects Of Team-Skills Guidance On Accounting Students With Lone Wolf Tendencies, Jean Lin Seow, Premila Gowri-Shankar

Research Collection School Of Accountancy

We investigate whether short-term in-class team-skills guidance impacts the perceptions of accounting students with lone wolf tendencies on team work, and peer evaluation systems adopted in team work. We find that students with greater lone wolf tendencies see fewer benefits from engaging in team work, believing this to result in a poorer learning experience and poorer team performance outcomes. They are also less flexible in thought and feel more incompetent working in teams, preferring to rely on self and to work on their own. Unlike students with lesser lone wolf tendencies, they are also less comfortable with peer evaluation systems, …

Are Disclosed Auditor Materiality Thresholds Informative Of Firms’ Earnings Quality? – Evidence From The Revised Isa 700 Audit Report, Beng Wee Goh, Kiat Bee Jimmy Lee, Na Li, Dan Li

Research Collection School Of Accountancy

Under the Financial ReportingCouncil’s presumption that mandating new disclosure requirement in the auditreport would provide information useful to investors, we examine whether theauditor disclosed materiality threshold is associated with the firm’s earningsquality. We document that a lower threshold of materiality level is associatedwith a higher earnings quality, as measured by lower discretionary accruals,higher accruals quality, and less earnings smoothing. We also find someevidence that the negative association between auditor disclosed materialitythreshold and earnings quality is more pronounced when the auditor is moreindependent, when management’s incentive to manage earnings is higher, and whenthere is lower information uncertainty. Overall, our results are …

How Does Tax Avoidance Affect Transparency?, Congcong Li, Mark Ma, Tom Omer, Kunpeng Sun

Research Collection School Of Accountancy

This study examines how tax avoidance affects corporate transparency. Using a large sample ofU.S. firms from 1995 to 2016, we find a significant non-linear effect of tax avoidance ontransparency. That is, when a firm’s tax avoidance is low, an increase in tax avoidance improvestransparency; however, when a firm’s tax avoidance is high, an increase in tax avoidance decreasestransparency. These results are robust to using alternative measures of transparency and taxavoidance and in several additional tests. Overall, the findings suggest that the effect of taxavoidance on transparency depends on the aggressiveness of firms’ tax avoidance behavior. Ourstudy contributes to the literature …

The Greatest Basketball Player Of All Time: Lebron Vs. Jordan, Austin Jacobson

Senior Honors Theses

LeBron James is one of the greatest athletes of this generation. I am seeking to determine what he needs to do to surpass Michael Jordan as the greatest of all time. Considering individual statistics, team success, and personal achievements as well as factors such as political and racial activism and involvement, media coverage (including social media), and generational difference, I am hoping to show what is left to accomplish for LeBron to reach and surpass Jordan.

Audit And Ai: Can Artificial Intelligence Restore Public Trust?, Lucas Blackwell

Senior Honors Theses

Due to the fallout from a series of corporate fraud scandals in the late 2000s, the auditing world has lost much of the public trust that is very important to the profession. Much of the value of an audit opinion is determined by the trust the public places in the auditors behind the opinion. Without trust in the auditors, the audit opinion has very little value. The recent increase in the usage of artificial intelligence (AI) in many industries presents a solution to the problem of auditors. Increased usage of AI in the audit process has the potential to better …

Business Plan For Face To Face Els, Llc, Ellen Lucy Simon

Honors Capstones

No abstract provided.

The Nfl And Trump: Did Protesting Cause The Decline?, Jameson Osmond

Undergraduate Honors Capstone Projects

This project is a study in econometric modeling of the effects of the protests of the national anthem in the NFL during the 2016-2017 seasons. The project is created to determine the accuracy or lack thereof of President Donald Trump's statement that the cause of the decline in viewership and ratings (and thus business) of NFL games was caused by protests that deterred US viewers.

Using viewership and rating data, along with various protest indexes created by collecting game-level protest data, an econometric model was constructed to allow for control over various endogenous and exogenous variables that surround NFL in-season …

An Investigation Of The Impact Of Changing Social Norms On Female Clothing Attire Pre And Post Ww Ii, Bailey Marie Burningham

Undergraduate Honors Capstone Projects

Not only did World War II bring about changes to the economy and policy in the United States, it also changed women's fashion and, consequently, the way in which women's fashion was presented through marketing efforts. This study is an investigation of how changing social norms, as seen in various marketing material, may have impacted women's attire before and after World War II. The study will be conducted by analyzing various reports on how changes came to pass throughout this time, and how different factors may have instigated the change. Additionally, an analysis of marketing materials used pre and post …

Response Distortion On Personality Tests In Applicants: Comparing High-Stakes To Low-Stakes Medical Settings, Jeromy Anglim, Stefan Bozic, Jonathon Little, Filip Lievens

Research Collection Lee Kong Chian School Of Business

The current study examined the degree to which applicants applying for medical internships distort their responses to personality tests and assessed whether this response distortion led to reduced predictive validity. The applicant sample (n = 530) completed the NEO Personality Inventory whilst applying for one of 60 positions as first-year post-graduate medical interns. Predictive validity was assessed using university grades, averaged over the entire medical degree. Applicant responses for the Big Five (i.e., neuroticism, extraversion, openness, conscientiousness, and agreeableness) and 30 facets of personality were compared to a range of normative samples where personality was measured in standard research settings …

An Exploratory Study Of Military Management Practices, Physical Activity, And The Prevalence Of Shin Splints In Rotc Cadets, Jakayla Campbell

Electronic Theses and Dissertations

Medial Tibial Stress Syndrome (MTSS, Shin splints) is very common in military personnel accounting for up to 35% of incidences, which is almost twice the incidence seen in the average active individual. Each year there is in increase number of injuries in Army recruits. Though Army Reserve Officer Training Corps (ROTC) programs are known for commissioning approximately 60% of 2^nd Lieutenants and 40% of generals on active Army duty, no research has been done examining MTSS occurrences in relation to military management practices. Therefore, the purpose of this study is to explore the relationship between military management practices and …

Do Emotionally Intelligent People Express Their Faith At Work? An Empirical Investigation, Catherine G. Shearer

Undergraduate Honors Theses

The question posed is: “Do Emotionally Intelligent People Express Their Faith at Work?” This study will use self-reported measures of emotional intelligence (EQ), Faith at Work, and Religious Commitment to determine the degrees to which individuals who are members of the Johnson City Chamber of Commerce express a level of EQ as well as faith in the workplace. The current study will test each hypothesis to determine if there is a significant relationship between the four factors of EQ and faith in the Workplace. The four factors of EQ are: Self-Awareness, Self-Management, Social Awareness, and Relationship Management.

A Study Of The Potential Implementation Obstacles Of The Expected Loss Model In East Tennessee, Baylee Mann

Undergraduate Honors Theses

The Financial Accounting Standards Board (FASB) has recently introduced a new Accounting Standards Update (ASU) that will require financial institutions to measure their loan losses using a new Expected Loss Model (ELM) that emphasizes forward looking financial decisions. Numerous financial journals hypothesize that large financial institutions will face difficulties when implementing the new ASU. This research explores the potential implementation issues that small, local financial institutions, specifically Eastman Credit Union (ECU), will encounter as they begin the implementation process.

A Financial Epidemic: How Financial Literacy Affects College Students’ Financial Management Practices And The Debt Crisis In America, Mikala Styles

Undergraduate Honors Theses

Debt levels are rising significantly in America. More and more people are accumulating debt in the forms of mortgages, student loans, credit cards, and car loans. Basic financial principles such as saving, budgeting, investing, and paying bills are not being utilized consistently by the average individual. This is because of financial illiteracy. The vast majority of Americans do not have the basic knowledge and understanding of these financial concepts to adequately put them into practice in their daily lives. This study focuses on the levels of college students’ financial literacy, how that pertains to the rising debt crisis, and explores …

The Effects Of Players’ Salary Level And A Salary Cap On The Revenue Of Professional Soccer Teams In The United States And England, Tyler Watson

Undergraduate Honors Theses

This thesis serves as an examination of the relationship between players’ salaries and teams’ revenues for the American Major League Soccer and English Premier League. Historically, the salary cap imposed on teams playing in Major League Soccer has been heavily criticized of holding the league back. Comparisons have been made to leagues such as the English Premier League which assert that the limitation keeping Major League Soccer from attaining similar success is the presence of the salary cap. Data was gathered from the twenty teams in Major League Soccer and the twenty teams in the English Premier League for each …

A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson

Undergraduate Honors Theses

In May of 2014 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a long-awaited joint updated standard on revenue recognition, ASU 2014-09 – Revenue from Contracts with Customers. While almost all entities will be affected to some extent by the new standard, particularly the changes in required disclosures, this research seeks to examine the impact the new standard will specifically have on the healthcare industry. By highlighting areas of significant challenge a better understanding will be gained of the impact health care service entities will experience as they transition to a new standard.

Building Data Visualization Applications To Facilitate Vehicular Networking Research, Noah Carter

Undergraduate Honors Theses

A web app was developed which allows any internet-connected device to remotely monitor a roadway intersection’s state over HTTP. A mapping simulation was enhanced to allow researchers to retroactively track the location and the ad-hoc connectivity of vehicle clusters. A performance analysis was conducted on the utilized network partitioning algorithm. This work was completed under and for the utility of ETSU’s Vehicular Networking Lab. It can serve as a basis for further development in the field of wireless automobile connectivity.

Notes From The Dean: A Bold Step Forward

Business Exchange

Misty Johanson, new dean of the Driehaus College of Business, asserts that the college must emphasize strategies that improve the value proposition for students who attend the college, as well as the mix of academic programs.