Business Commons^™

Giving Back: The Right Choice

Business Exchange

Financial planner Chris McCauley discusses his time as an accounting student at DePaul and why he and his wife, Clarice, decided to become donors to DePaul through The 1898 Society.

The Relationship Between A Firm’S Ownership Structure, Governance, And Innovation, Erica J. Wagner

College of Business Theses and Dissertations

Firm innovation is key for many companies to continuously thrive in the marketplace. Unfortunately, there are drawbacks to making innovative investments because of the upfront costs and riskiness of future returns. This creates conflicts because managers are under pressure to meet short-term earnings forecasts. A managers’ short-term focus on a firm’s business strategy may not be in the best interests of the shareholders’ long-term vision of a firm. For this reason, a strong corporate governance system can trigger an increased level of monitoring of the decision-making of managers so that it’s aligned with shareholders’ goals. Often, a firm’s long-term strategy …

A Confident Culture For Creativity? Creative Self-Efficacy And Innovation Behavior Moderated By Perception Of Culture: Millennials Versus Generation Xers, Karen Bartuch

College of Business Theses and Dissertations

Innovation is a strategic priority for many companies today and some are more successful at it than others. This study aims to understand what factors affect the innovation behavior of employees. Specifically, this study examined the perceptions of creative self-efficacy (CSE) in individuals and their innovation behavior. In addition, individual perceptions of culture for innovation within their organization were measured to determine how culture affects the relationship between CSE and innovation behavior. According to social cognitive theory (SCT), an individual’s behavior, cognitions and the environment influence each other in a dynamic fashion.

Given the prevalence of millennials in the workforce …

The Influence Of Cognitive Moral Development And Leader Regulatory Focus On Employee Ethical Decision Making And Behavior, Brandon Hendrix

College of Business Theses and Dissertations

Recent events in business, private, and public settings suggests that people continue to struggle with ethical issues. This study drew on theories of cognitive moral development and leader regulatory focus to increase our understanding of the forces that shape ethical perceptions, decision making, and behavior. I hypothesized that employee cognitive moral development is negatively related to the approval of questionable/unethical behavior. Results indicate employees exhibiting lower levels of cognitive moral development were more accepting of unethical or questionable moral behavior. I also hypothesized that leader regulatory focus would moderate the negative relationship between employee cognitive moral behavior and tolerance for …

The Cost Viability Of Gs Employees Versus Military Personnel, Elena Chavez

Accounting Undergraduate Honors Theses

The main objective of this thesis is to analyze the cost viability of federal government employees versus military personnel with a focus on the security guards at Fort Wainwright, Alaska. This analysis seeks cost viability from two perspectives. The first perspective is the cost of each personnel to the Army through total compensation value analysis. The second perspective is the cost viability to work as a federal employee versus enlisting in the Army. This perspective was analyzed through gross, disposable, and discretionary income analysis. The analysis was designed to shed light on the disparity in pay between the two types …

Minority Entrepreneurship: How Access To Capital And Strategic Decisions Affect Success, Thea Winston

Accounting Undergraduate Honors Theses

Many researchers have discovered that entrepreneurship is a source of financial freedom that if done successfully will ensure wealth for generations. With that idea in mind, minorities have seized that opportunity in record numbers with hopes that they will become prosperous. However, in addition to the increased success rate of minority-owned businesses, there is a rise in the failure rate of minority-owned businesses specifically in the African-American community. In this thesis, we will conduct a case study of three entrepreneurs at different stages that supports the theory that access to capital and strategic decisions affect the success of minority entrepreneurs. …

Business Plan: The Coffee Project, Lauren Porter

Accounting Undergraduate Honors Theses

Executive Summary

The Coffee Project will be a specialty coffee shop in downtown Bartlesville, OK offering direct-trade coffee, tea, simple meals, and TCP merchandise. The shop will offer the standard specialty coffee drinks like cappuccinos, lattes, macchiatos and cortados, as well as shots of flavors and a selection of milk alternatives. In achieving its mission to provide great specialty coffee with a cause to Bartlesville, a portion of the profits from every food or drink purchase at The Coffee Project will be donated to local and regional charity organizations of the customers’ choosing. All net profits from TCP merchandise will …

Technology Advancement Influence In Accounting And Information System Fields, Shannon Gordon

Accounting Undergraduate Honors Theses

This research serves to relate the accounting and information technology fields. The information in the research documents changes in the accounting and information technology fields, and how the fields are expected to change in the coming years. The research also discuss the relationship between the accounting and information technology fields. The topics on the ideal accounting candidates for employers and the expectation gap between graduates skills and employers’ expectations are also discussed. Careers in accounting and information systems and also similar and different basic skills of both fields are documented in the research.

The changes in accounting are influenced by …

The Impact Of Music On Task Performance At Work, Courtney Wilson

Accounting Undergraduate Honors Theses

Music plays a big role in the daily life of an average person. Humans are almost constantly exposed to music in some form whether it is through commercials, movies, telephone music, or a variety of other sources. The centrality of music to life can be observed across cultures because music appeals to people’s “emotions and contributes to [an individual’s] ability to learn and remember information” (Brown and Brown, 1997, p. 349).

Music’s centrality to everyday life has inspired researchers to study the influence and impact that music has on individuals. Research that has been conducted over the past century has …

A Strategic Approach To Employee Retention At Nebraska Families Collaborative, Rachel Walters

Capstone Experience: Master of Public Health

Nebraska Families Collaborative (NFC) is a nonprofit organization that supports children and families who are at risk, in eastern Nebraska. They offer a variety of services with the goal of moving children toward safety, permanency and well-being. Organizations such as NFC rely heavily on the commitment of the employees to carry out their mission, as do many other non-profit social service agencies across the country. The overall goal of the project was to identify reasons for high turnover and to identify potential solutions to reduce turnover and increase retention in the workplace at NFC. The main objectives were to analyze …

The Value Of The Global Supply Chain & Operations Management Capstone Consulting Course On Graduates Careers, Ashley Kathleen Hannon

Senior Theses

The University of South Carolina’s Global Supply Chain & Operations Management [GSCOM] program in the Management Science Department has witnessed incredible growth and success throughout its first ten years as a major in the Darla Moore School of Business. The crown jewel of the GSCOM program is the Capstone project, a consulting course offered for program seniors. This thesis paper examines the value of the Capstone program through analysis of results from a graduate survey. The survey was administered to graduates from the 2013-2017 classes, and aims to capture the value that Capstone had on the first year of each …

The Legend Of Wara And Benchmarking Purchase Price Allocation Data, Matthew Crane

Doctoral Dissertations (DBA)

This paper examines the relationship of the relative weightings of intangible assets recorded in purchase price allocations by industry based upon a weighted average rate of return (“WARA”) framework to determine if there is a statistical relationship between the value weightings and discount rates and if benchmarking the value weightings to industry data can be used as a reliable indicator of reasonableness. Both the WARA process and benchmarking assume that the relative values of intangibles impact the discount rate selected or that there is commonality in the industry ratios. Intuitively, the use of WARA and Benchmarking for financial reporting both …

Hedging With Volatility, Mário Alagoa

Doctoral Dissertations (DBA)

A risk-averse investor with a long equity position is presumably interested in identifying a hedging strategy that protects the value of that investment. The common approach encompasses using either financial derivatives or holding assets (such as gold or Swiss francs) as portfolio hedges as they show negative correlation with equities. This paper proposes using volatility indexes as portfolio hedges instead; it shows that a volatility-based dynamic hedging strategy is the most effective at protecting the value of an equity investment.

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Text, Version 1), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University.

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Text, Version 2), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Image Only), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

The Relationship Between Science And Policy, Michaela Warren

Senior Honors Projects

Increased human development and its adverse effects on nature require that our society establish new environmental policies to address these. The implementation and/or modification of environmental policies and regulations comes with its challenges. Evidence-based scientific discoveries play a key part in making effective environmental policy. Without access to and transmission of scientific information, environmental mangers and politicians have no basis to support regulatory changes. Similarly, scientists that do not engage with environmental managers and politicians are restricted developing their scholarly findings into active reform. Growth of environmental protection relies on managers, policy makers, and scientists being aware of each other …

An Investment Guide For Millennials, Joshua Perkins

Senior Honors Projects

While almost a majority of Gen Xers and Baby Boomers invest in the stock market, only a mere one-third of Millennials invest. In today’s economy, Millennials experience a range of financial challenges, including student debt, rising rents, and lower starting salaries. A recent study has found that the average retirement age for Millennials will be 75 years old, 10 years older than the average retirement age today. Most young adults do not realize the importance of saving, investing early, and the power of compounding returns in order to be more financially stable in the future.

Over the course of my …

Strategic Audit Of The Public Accounting Industry With A Focus On Ey, Mary Candela

Honors Program: Senior Projects (Public)

Public accounting firms provide valuable assurance services that, because of their place in our economic system and because of strong regulatory requirements, are unlikely to stop being demanded. The industry is facing several issues surrounding stagnation of the client base and difficulty in competition. Finally, the industry is also being rocked by the pace of emerging technologies and will need to adapt to and embrace them in the coming years.

The following uses several strategic frameworks to analyze the industry, the subset of the Big Four accounting firms, and EY. Ultimately, this project develops and understanding of EY’s place in …

Capm-Based Company (Mis)Valuations, Olivier Dessaint, Jacques Olivier, Clemens A. Otto, David Thesmar

Research Collection Lee Kong Chian School Of Business

There is a discrepancy between CAPM-implied and realized returns. Using the CAPM in capital budgeting -- as recommended in finance textbooks -- should thus have valuation effects. For instance, low beta projects should be valued more by CAPM-using managers than by the market. This paper empirically tests this hypothesis using publicly announced M&A decisions and shows that takeovers of lower beta targets are accompanied by lower cumulative abnormal returns for the bidders. Specifically, our estimates imply an average net loss to bidders corresponding to 12% of the average deal value and exceeding USD 10 billion per year in aggregate.

What Types Of Publicly Listed Firms Evade Taxes? Evidence From China, Travis K. Chow, Bin Ke, Hongqi Yuan, Yao Zhang

Research Collection School Of Accountancy

Using the mandatory disclosure of detected corporate tax evasion cases in China, we examine the types of publicly listed firms that evade taxes. We use a bivariate probit model to account for the partial observability of tax evasion. Our regression results are different from those using the reduced form probit model that ignores the partial observability of tax evasion. Our results are also different from those of prior research on the determinants of corporate tax avoidance using the effective tax rate (ETR) as a proxy for tax avoidance, suggesting that ETR may not be a good proxy for aggressive tax …

International New Ventures: Revisiting The Influences Behind The ‘Born-Global’ Firm, Terence P. C. Fan, Phillip Phan

Research Collection Lee Kong Chian School Of Business

There is a small but theoretically important literature on 'born-globals' or international new venture firms that positions itself in contrast to the more established sequential international entry literature. In this paper we examine the pattern of entry into international markets for a set of international new ventures and show that they need not be a distinct breed of firms, as previous research has portrayed. Absent a specific technological advantage, the decision for a new venture to internationalize at inception is influenced by the size of its home market and by its production capacity, as well as by cultural and economic …

Mandates Of Dishonesty: The Psychological And Social Costs Of Mandated Attitude Expression, Marko Pitesa, Zen Goh, Stefan Thau

Research Collection Lee Kong Chian School Of Business

This paper explains and tests empirically why people employed in product promotion are less willing to trust others. Product promotion is a prototypical setting in which employees are mandated to express attitudes that are often not fully sincere. On the basis of social projection theory, we predicted that organizational agents mandated to express insincere attitudes project their self-perceived dishonesty onto others and thus become more distrustful. An initial large-scale, multi-country field study found that individuals employed in jobs requiring product promotion were less trusting than individuals employed in other jobs—particularly jobs in which honesty is highly expected. We then conducted …

The Impact Of Strategic Management Practices On The Performance Of Uae Banks, Fatmah Mohamed Al Suwaidi

Dissertations

The aim of this study is to assess the impact of strategic planning and management practices (SPM practices) on the performance of banks in the United Arab Emirates and the challenges they face in developing and implementing their strategic plans. Although banks in the UAE were able to recover smoothly after the 2008 financial crisis, they still face challenges due to globalization, low oil prices, and political instability in the region. The situation calls for efficient strategic planning and management by the authorities of the banks. This study, therefore, aims to contribute to improving the effectiveness of SPM practices within …

Antecedents Of Employee Engagement In A Multicultural Work Environment: The Case Of The Uae, Khamis Khalfan Al Zahmi

Business Administration Dissertations

This dissertation investigates the antecedents of employee engagement within a multicultural work environment in the United Arab Emirates (UAE). In 2017, the UAE launched the corporate happiness and positivity initiative across organizations where employee engagement was considered as one of the key drivers and enablers of this vision. Existing research indicates that employee engagement is a major factor leading to organizational success and competitiveness. Employee engagement is believed to lead to many benefits for both the organizations in question and their employees. These benefits can include better financial results and improved performance through increased productivity and performance, employee wellbeing, and …

A Tale Of Two Airlines: A Comparative Case Study Of High-Road Versus Low-Road Strategies In Customer Service And Reputation Management, Donna L. Roberts, John C. Griffith

Publications

Customer surveys from Ryanair and Southwest Airline passengers were examined to determine their perceptions on customer service for the period of 2012-2013. Southwest Airlines (n=149) was rated significantly higher than Ryanair (n=165) in overall rating (p=.0228), seat comfort (p<.0001), cabin/staff service (p<.0001), and value (p=.0004). Additionally, passengers would recommend Southwest Airlines at a higher rate than Ryanair (p=.0006). Open area comments emphasized that customer service and policies had a large impact on the ratings. Specifically, 53% of Ryanair customers complained about inefficient or unwelcome processes and discourteous or unfriendly service compared to 29% for Southwest Airlines. Ryanair customers complained about check-in procedures, open seating policy, and fees ranging from oversized carry-on bags to fees for printing out boarding passes. The largest area of complaint for Southwest customers concerned how customers were treated for flight delays.

The Complexity In The Discrepancy: A Holistic View Of The Electricity Supply And Demand Discrepancy In Nigeria, Olufunso O. Olulafe

Student Scholarship

The gap between electricity supply and demand, in Nigeria, is not decreasing. To gain more insight into the phenomenon, we sought to take a holistic approach at analysis and learn about the relationship between dimensions of investment, policy, entrepreneurial orientation innovation, and the electricity situation in Nigeria. In this qualitative study, we interviewed 30 individuals, who have experience in Nigeria. The interviewees also have sound perspectives on key stakeholders in the electricity ecosystem. Building on this foundation, we make the case that the dimension of national character, and its second order constructs has a relationship with the previous dimensions, in …

Good Taste: Expanding Profits And Geographic Horizons Through Social Responsibility, Carly Cassidy

Finance Undergraduate Honors Theses

Ilusión+, otherwise known as Ilusión Más, is a socially-responsible wine enterprise founded by Pau and Gina Torres, a couple from Tarragona, Spain. In 2013, Pau was diagnosed with Amyotrophic Lateral Sclerosis (ALS), a motor neuron disease which causes muscles to weaken over time and eventually atrophy (National Institute of Neurological Disorders and Stroke). In Spanish, Ilusión signifies hope and wishful thinking, serving as an optimistic name which embodies the resilient attitude of its owners (Word Reference). Ilusión+ selects wine from Spanish vineyards and distributes them in restaurants throughout the country under their brand and story. The company donates a portion …

Divestment Of Strategic Resources In A Hypercompetitive, Capital Intensive, Knowledge Based Industry, Steven Robert Rivet

Theses and Dissertations

This dissertation creates a model explaining the factors that drive the decision by a semiconductor firm to divest a specific strategic resource. The dissertation is based on a case study of a medium size semiconductor firm that divested a competitively performing manufacturing facility in a low labor cost Asian country, and replaced the services it performed with contracted services. The study draws on competitive advantage, resource based view, transaction cost, divestment, international business, and asset-light model literature. The existing literature either fails to explain (or to explain completely) the reasons driving these type of divestiture decisions (resource based view, transaction …

Spirituality As A Human Resource Attribute To Facilitate Employee Engagement And Retention, Wesley Dale Sumner

Theses and Dissertations

Spirituality as an important component of American workplace success is a phenomenon only better understood during the past two decades. Until now, little research has been done to understand workplace spirituality in the human resource context of employee retention and engagement. The pioneering study with a focus on workplace spirituality led by Mitroff and Denton (1999a) signaled a theoretical and empirical convergence highlighting spiritual practice influence on organizational outcomes (Benefiel, Fry, & Geigle, 2014). The inclusion of spirituality in the workplace is an avenue to more fully engage workers who wish to express themselves at work, resulting in their deeper …