Business Commons^™

Open Meeting Agenda, May 17, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring/Summer 2022

Business Exchange

Business Education Reimagined; Scholarship Honors Legacy of Professor Sandra Shelton; Revised Bachelor’s in Business Degree Curriculum Debuts This Fall; School of Accountancy & MIS Names New Director; Sulin Ba Appointed Driehaus College of Business Dean; Real-World Consulting Projects Prepare Students for Careers; Alumnus Brian Ruben: “Paying It Forward Is the DePaul Way”

Investigating The Potential Impacts Of Mega Archeological Projects In Egypt, Adla Ragab, Ahmad M. Ragab

Future Journal of Social Science

Cultural tourism has gained considerable prominence as a tool contributing to the social and economic development of countries. This paper investigates the potential impacts of recent mega archeological projects in Egypt. Three main questions are addressed in this study, including 1) How do stakeholders perceive the importance of mega archeological projects in Egypt?, 2) What are the potential economic, social, and environmental implications associated with mega archeological initiatives in Egypt?, and 3) How to utilize mega archeological projects to upscale Egyptian tourism? To provide answers to these questions, international experiences highlighting the return on cultural heritage investments are reviewed, and …

Du Undergraduate Showcase: Research, Scholarship, And Creative Works: Abstracts, Emma Aggeler, Elena Arroway, Daisy T. Booker, Justin Bravo, Kyle Bucholtz, Megan Burnham, Nicole Choi, Spencer Cockerell, Rosie Contino, Jackson Garske, Kaitlyn Glover, Caroline Hamilton, Haley Hartmann, Madalyne Heiken, Colin Holter, Leah Huzjak, Alyssa Jeng, Cole Jernigan, Chad Kashiwa, Adelaide Kerenick, Emily King, Abigail Langeberg, Maddie Leake, Meredith Lemons, Alec Mackay, Greer Mckinley, Ori Miller, Guy Milliman, Katherine Miromonti, Audrey Mitchell, Lauren Moak, Megan Morrell, Gelella Nebiyu, Zdenek Otruba, Toni V. Panzera, Kassidy Patarino, Sneha Patil, Alexandra Penney, Kevin Persky, Caitlin Pham, Gabriela Recinos, Mary Ringgenberg, Chase Routt, Olivia Schneider, Roman Shrestha, Arlo Simmerman, Alec Smith, Tessa Smith, Nhi-Lac Thai, Kyle Thurmann, Casey Tindall, Amelia Trembath, Maria Trubetskaya, Zachary Vangelisti, Peter Vo, Abby Walker, David Winter, Grayden Wolfe, Leah York

DU Undergraduate Research Journal Archive

Abstracts from the DU Undergraduate Showcase.

Time On Market And The Cash Discount For Condos, Eli Beracha, Julia Freybote, Zhenguo Lin, Michael J. Seiler

Business Faculty Publications and Presentations

We investigate whether the cash discount for condos is affected by time on market (TOM). Theoretically and empirically, we show that the cash discount has two components: First, condos purchased with cash sell at a discount compared to mortgagefinanced condos, which is in line with the cash discount identified in the housing literature. The second component is a TOM-variable cash discount that increases the longer a condo is on the market. In addition, our empirical analysis suggests the cash discount only exists for low-price condos and disappears in higher price segments. In particular, for low-price condos, the cash discount comprises …

Jonny Boy Cookies' Event Campaign Targeting College Students, Ye'senia L. Agosto-Rivera

Honors College Theses

The evaluation of data from social media sites can offer valuable decision-making data for small businesses. Generally, college students are dependent on the Internet and social media sites precisely to connect with others socially. Can small businesses with limited finances and limited technical knowledge compete in this new social media-driven market to develop more in-person events? This paper discusses a detailed event campaign for Jonny Boy Cookies to expand their college student demographic beyond their current middle-aged women demographic. Quantitative approaches will be used to guide the research and implementation of new methods.

Simplified Portfolio Optimization Using Cramer’S Rule In Excel, Tom Arnold, Joseph Farizo, Terry D. Nixon

Finance Faculty Publications

The matrix algebra associated with finding minimum variance portfolio weights, mapping the efficient frontier, and determining the tangency portfolio weights is greatly simplified in Excel by applying Cramer’s Rule. Only a scant knowledge of linear algebra is necessary for producing a very intuitive presentation for a multi-asset portfolio. The technique is very easily replicated for an assignment or for providing a classroom resource.

Labor Unions In The United States, Argentina, And The United Kingdom: A Comparative Study, Jake Mozeleski

College Honors Program

Since major neoliberal financial reforms occurred during the 1980s and 1990s, labor unions’ membership numbers and political influence have waned. While this is true of labor unions in most countries, these changes are incredibly notable in the United States. Scholars from a multitude of disciplines and with varying critical lenses have attempted to understand this phenomenon, but some arguments seem much more convincing than others. This thesis analyzes the validity of various proposed hypotheses, especially the influence of corporatist traditions, the formal and informal links between labor unions and political parties, and the fundraising sources of political parties, using the …

2022-May-16-Join The Etsu Family, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – (May 16, 2022) East Tennessee State University will host a Facilities Career Fair on Wednesday, May 18, from 2-7 p.m.  The event will be held in Ramsey Tower at William B. Greene Jr. Stadium.

ETSU human resources staff will be recruiting for temporary custodial positions and temporary grounds crew.  These jobs offer potential for full-time employment with benefits. Applicants must be 18 years or older in order to be considered.

Qualified applicants will receive an on-site interview. Applicants accepted for a position will be eligible for a sign-on bonus.

“This is a wonderful opportunity to join the …

Nefariously Selling Muscle By The Supplement Industry, Nick Prechel

Undergraduate Theses and Capstone Projects

No abstract provided.

Latest Research In Africa

Journal of Nonprofit Innovation

See the latest research in Africa relating to social impact.

Essays On Strategies For Increasing Repayment Rates Of Digital Microloans, Alain Rutayisire Shema

Dissertations - ALL

Access to credit can act as a highly effective tool for poverty reduction and economic growth. The ability to borrow increases the propensity of low-income people to start and maintain businesses, educate their children and withstand financial shocks. These factors, in turn, can help them to move out of poverty and lead to more sustainable economic development. However, traditional financial institutions have inherent limitations that have impeded their ability to serve the poor.

Digital lenders are able to leverage the widespread adoption of mobile phones and mobile money to extend credit quickly and conveniently to more people, especially in developing …

Full Issue - Africa

Journal of Nonprofit Innovation

What is the latest research in Africa related to nonprofits and social impact? Read about the latest research and statistics in Africa along with trusted nonprofits working in Africa.

Quality Nonprofits In Africa

Journal of Nonprofit Innovation

Read about a few nonprofits working in Africa.

A More Efficient And Effective Objective Measure Of Financial Disclosure Quality: Omissions Of Seven Key Financial Statement Variables, Ying Zhang

Dissertations - ALL

This dissertation research includes three Chapters. Chapter One proposes a new and simple measure of financial reporting quality. Chapter Two and Chapter Three apply this new measure to examine the association between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of internal control weakness (ICW), financial restatements.In Chapter One of the thesis, I propose a parsimonious, theory-based and empirically-supported measure of missing variables, REPORT. Chen et al. (2015) proposes a measure of disclosure quality, DQ, based on missing financial statement variables. DQ includes hundreds of items and is complex to program. …

Essays In Financial Intermediation, John Michael Dooley

Olin Business School Graduate Student Theses and Dissertations

My dissertation focuses on two broad questions. First, how does access to income affect the credit decisions of households? Second, how do individuals affect the behavior of financial institutions and financial contract terms?

In Chapter 1 with Emily Gallagher, we provide the first study of how access to plasma donation as a source of discretionary income affects households financially. In the United States, households donate plasma for compensation at a higher rate than they use payday, auto-title, rent-to-own, or pawn loans. Plasma donors are young, poorly educated, and financially vulnerable with limited access to households. We use the dramatic growth …

Refund Psychology, Tianjiao Yu

Olin Business School Graduate Student Theses and Dissertations

Consumers frequently receive refunds from prior purchases. In this research, I examine if money refunded from previous purchases is more likely to be spent than money that does not go through a refund process. Across eight fully pre-registered studies, I test how consumers’ willingness to spend depends on the transaction history of their money. I find that money refunded from a previous purchase is more likely to be spent on items unrelated to that purchase than non-refunded money that is otherwise identical in its source. I suggest that this pattern arises because the refunded money is earmarked as “spending money” …

Optimization And Information Problems In Operations, Puping Jiang

Olin Business School Graduate Student Theses and Dissertations

The main purpose of this dissertation is to study the optimization problems and the value of information in various commercial settings, especially in the emerging platform economy.

Chapter 1, “Data-Driven Asset Selling”. Motivated by online asset selling marketplace business (e.g., used cars and real estate), we formulate a data-driven asset selling dynamic pricing framework which utilizes platforms’ access to customers’ online behavioral data. With mild assumptions on the demand model, careful characterization of the problem structure shows that the model admits some ideal properties that facilitate our regret analysis under our dynamic programming setting. Instead of studying the policy performance …

On The Value Of Operational Flexibility In Anheuser Busch Inbev’S Trailer Loading And Shipment Problem: Data-Driven Approaches And Reinforcement Learning, Yunsi Yang

Olin Business School Graduate Student Theses and Dissertations

This paper introduces the Anheuser Busch Inbev (ABI)'s trailer shipment problem and suggests data-analytics methodologies to deal with it. The problem is to determine the proper weight of products loaded on a trailer (a transporting container) owned by ABI, which is delivered by a tractor (a motor vehicle) owned by third-party logistics (3PL) providers. ABI must meet a regulation that restricts the gross weight of the truck on the road. However, the challenge comes from the fact that the tractor weight is uncertain and unknown to ABI when it determines the load size on the trailer. We suggest machine learning-based …

The Application Of Dynamic Models In Operations Management, Yunzhe Qiu

Olin Business School Graduate Student Theses and Dissertations

The dynamic program is a principal method for analyzing stochastic optimization problems. This dissertation studies three operations management problems that arise in the dynamic environment. The principal motivation behind these comes from the applicability in three areas: the agricultural supply chain, the container shipping industry, and supply chain financing. In the first chapter, we consider the hog production industry, where the hog raising farm should decide the selling strategy among several selling options. The farm also faces the uncertain yield of different weights of hogs and spot price volatility from other interactive markets. In the second chapter, we formulate a …

Times Of Uncertainty: The Psychological And Behavioral Impact Of Employment Uncertainty On Furloughed Workers And The Moderating Effect Of Work Orientation, Jack Haoyue Zhang

Olin Business School Graduate Student Theses and Dissertations

Although furloughs have been used by organizations for some time, their use increased sharply during the COVID-19 pandemic. They differ from layoffs in the uncertainty they involve around the employment relationship. However, the phenomenon has received little attention from research on involuntary job loss, and the impact of the employment uncertainty it involves is largely unknown. Furthermore, the moderating factors that differentiate the impacts across employee populations are also unclear. In this dissertation I report a mixed-method field study examining the impact of employment uncertainty on furloughed workers and the moderating role by their work orientation. To guide the development …

The Critical Role Of Ethical Leadership In Employees’ Information Security Behaviors: A Two-Study Approach, Botong Xue

Theses and Dissertations

Employees’ information security policy (ISP) related behaviors have been paid attention by previous studies in the past decades. Among different factors that are influential on employees’ ISP behaviors, different leadership styles have been tested under the information security context; however, as one leadership style that is highly related to employees’ positive organization behaviors, the role of ethical leadership has been largely overlooked under the information security context. In addition, most research in the past decades overly focused on employees’ performance on ISP in-role behaviors, including ISP compliance and violation behaviors, where extra-role behaviors – security behaviors that are beneficial to …

Essays In Behavioral Corporate Finance, Corporate Governance, And Higher Purpose, Kingsley Wabara

Olin Business School Graduate Student Theses and Dissertations

Does individual financial risk-taking behavior indeed vary by gender? If yes, how exactly? Moreover, what happens when individuals with differential tendencies (e.g., risk-taking, sense of higher purpose, et cetera) come together in small groups such as the corporate board to decide on financial risk-taking or conduct intense board oversight? What role does group or board structure play in all of these? In effect, how does the within-group power and influence asymmetry affect the manifestation of the individual tendencies in boards’ decisions, corporate behavior, and financial outcomes? The lack of conclusive answers to these questions is at the core of several …

Systematic Approach Based On The Use Of Compensatory Exercises With An Impact On The Indicators Of Motor Qualities, Doniyor Bahodirovich Yadgarov

Eurasian Journal of Sport Science

Aim: To substantiate that the use of compensatory exercises with a selective effect on the declining indicators of motor qualities of inactive muscle groups can increase the level and ensure a positive trend in the indicators of physical fitness of schoolchildren of grades 3-4.

Methods: To achieve this, the following research methods were used:

1) study of special literature, individual diaries of physical education teachers.

2) questionnaire,

3) anthropometric measurements,

4) the method of control exercises,

5) ascertaining experiment.

6) pedagogical experiment,

7) mathematical statistics.

Results: To improve the quality of physical education lessons, it is recommended and implemented: 1. …

Examining And Exploring Social Constructs, Conflict Management Style, And Workplace Conflict Among Workers In The United States, Keith Boyd

Dissertations

This mixed-methods study explored social constructs, conflict management style (CMS), and workplace conflict among workers in the United States. Workers do not understand the connections between social constructs, CMS, and workplace conflict. A lack of information on workers' experiences and representation in conflict literature supports the gap in understanding (Aquino, 2000; Bourdieu, 1986; Hayes, 2008; Herr & Anderson, 2005; Lin, 2001; Long, 2007; Meng et al., 2019; Mertens, 2003, 2009, 2018; Sosa, 2019). The study used a transformative-emancipatory explanatory sequential design focused on workers. There were 82 convenience sample participant surveys and 12 purposive sample low-level cooperativeness CMS participant interviews …

Examining Workplace Elearning Programs Using Persuasive Learning Design: A Hermeneutic Phenomenological Study, David Akanbi

Dissertations

eLearning platforms have become the primary method for employee development in organizations (Dellagiacoma et al., 2020). This shift from the in-person approach has increased resources and budget allocation for authoring software applications needed to develop interactive eLearning programs (Kshirsagar et al., 2020). Despite spending a considerable amount of money on eLearning authoring software, there are concerns that most workplace eLearning programs do not achieve the desired outcomes (Jones, 2016; Patel, 2017; Sidhu, 2019). Although studies show that eLearning programs have effectively enhanced learning transfer, the same studies suggest that employees do not retain information in some eLearning programs (Dellagiacoma et …

Living A More Sustainable Lifestyle: Brand Recommendations And Product Reviews, Alison L. Kramer

Honors Capstones

While current studies are done on individual products, there isn’t a consolidated paper for consumers to use when purchasing everyday items. Consumers don’t have time to do research on things they buy weekly or even monthly. To understand what products are truly sustainable and good for the environment, consumers would have to spend hours researching what products or materials are better than what they currently buy. This paper outlines a set of criteria that will help consumers make informed decisions when it comes to buying everyday products. Consumers can also find a list of product recommendations in this paper.

Political Corruption And Corporate Risk-Taking, Hinh Khieu, Nam H. Nguyen, Hieu V. Phan, Jon A. Fulkerson

School of Mathematical & Statistical Sciences Faculty Publications

We use variation in corruption convictions across judicial districts in the US to examine the relationship between political corruption and risk-taking of public firms. Firms headquartered in regions with high levels of political corruption have lower total risk and lower idiosyncratic risk on average. Further analysis shows that corruption tends to encourage firms to pursue risk-decreasing investments, lower the riskiness of their operations, and decrease asset liquidity. While managerial ownership is intended to align the interests of managers and shareholders, the presence of corruption appears to encourage undiversified managers to decrease risk-taking. Our evidence is consistent with agency theory and …

3 Fields, 1 Mode Of Survival: How Puregold, Imarflex And Chef Patrick Adapted To The Covid 19 Crisis In The Philippines, Gian Levin S. Batac, Jayvee Laurenz F. Lau, Rulevin Jared C. Uy, Harley Y. Po, Michael S. Melliza Jr.

DLSU Senior High School Research Congress

The COVID-19 pandemic has brought challenges to countless businesses and consumers all over the world. Nonetheless, numerous businesses found a way to overcome this obstacle and adapt e-commerce into the business landscape. This phenomenological study examined the modifications made by selected businesses in order to adapt to the new normal of the business world, inquiring into the importance of e-commerce as a coping strategy to survive the COVID-19 pandemic. Data was collected through Zoom interviews with the companies Puregold, Imarflex, and Chef Patrick, each a distinct field in business. Results showed that the pandemic served as an accelerator of the …

Boycott Practices: A Study Of The Lasallian Youth’S Perceptions And Involvement With Consumer Activism, Czarina Damienne N. Ang, Alyssa K. Clemente, Keanne Nohl P. Hernandez, Louis Gelberto S. Martin

DLSU Senior High School Research Congress

In the corporate world's continual pursuit of social responsibility, businesses are placed under the scrutiny of the public as social decisions are made within, more so outside written policies and moral principles. A boycott is a communal withdrawal against a company whose malpractices disagree with the public. With the rising participation in this method of consumer activism, this qualitative research aims to discover the views of the Lasallian youth regarding this activity, exploring their support and perception of its success, relevance, and trends. 54 Senior High School students from the De La Salle University Integrated School (Manila) were chosen through …