Business Commons^™

Moving Towards Principles-Based Accounting Standards: The Impact Of The New Revenue Standard On The Quality Of Accrual Accounting, He, Huiyu

Dissertations and Theses Collection (Open Access)

The new revenue standard (ASU 2014-09, codified in ASC 606 and ASC 340-40) establishes a comprehensive framework on accounting for contracts with customers and replaces most existing revenue recognition rules. The new guidance removes the inconsistencies and weaknesses of legacy guidance, while is more principles-based and requires more managerial judgements. Using as-reported data from structured filings to construct aggregate accruals that are potentially affected by the new revenue standard (i.e., sales-related accruals), I find that the new revenue standard increases the quality of sales-related accruals, as measured by future cash flow predictability. The increased cash flow predictability comes not only …

Cbdc: Context, Challenges, And Conditions For A Successful Adoption, Charlie Nhuc Hiang Lay

Dissertations and Theses Collection (Open Access)

Central bank digital currencies (CBDC) are the digital version of physical notes and coins. They are the latest milestone in the evolution of money over the centuries due to technological advancements. This digitalisation of physical money primarily serves as a medium of exchange that has a central bank anchor. There are two versions of CBDC, wholesale and retail. This thesis focuses on retail CBDC, which targets the general public and small daily transactions. It discusses the issues and the plausible implementation of a retail CBDC. A CBDC will preserve monetary sovereignty, foster financial stability, and counter private network effects, i.e., …

Essays On Operations Management Problems In Service And Retail Systems, Ruijie Zhang

Dissertations and Theses Collection (Open Access)

Customers' waiting experiences are crucial in service and retail systems, and this thesis investigates their impact in various contexts. In the service system, long waiting time causes customers' no-show behavior, and negative feedback from existing customers, which in turn results in low conversion and loss of revenue for service providers. However, waiting is not always a negative presence. In the online retail system, with the innovation of the sales model, long waiting can earn more time for online retailers to ease the logistics pressure although it may reduce customers' willingness to pay at the same time. Against this backdrop, in …

Essays On New Business Models In Operations, Liling Lu

Dissertations and Theses Collection (Open Access)

This dissertation consists of three essays about problems of managing operations with emerging new business models that are broadly related to anti-counterfeiting, car subscription programs, and on-demand ride-hailing services. In the following three chapters, each studies one type of new business model with opportunities and challenges, and builds analytical models to explore the implications on firms' operational decisions.

Chapter 2 studies the emergence of “super fakes,” and investigates the effectiveness of the new anti-counterfeiting measure — converting counterfeiters to authorized suppliers. We employ a game-theoretic model to examine interactions between a brand-name firm with its home supplier, and a counterfeiter …

Driving Forces Of Mining Outsourcing: Evidence From China, Bingxu Zheng

Dissertations and Theses Collection (Open Access)

The outsourcing of services by mining enterprises has become a significant global trend. Classic studies have demonstrated that outsourcing can help enterprises obtain professional services, improving productivity and reducing production costs. However, as a transitional economy, China has its unique characteristics regarding the driving forces of service outsourcing. By employing a case study method, one mining service outsourcing provider, and five mining enterprises' interviews and archival data, this study constructs a theory to identify the driving forces and mechanisms of mining enterprises' choice of service outsourcing and a logic relationship between variables via a diagram.

The case study results reveal …

The Effects Of A Private Domain Strategy On Retail Sales Performance, Jianzhong Chen

Dissertations and Theses Collection (Open Access)

The proliferation of Internet technology has led people to become increasingly accustomed to online consumption, thus forming a substitution effect for offline consumption. In particular, the development of social media helps retailers circumvent public domain platforms and develop their own controllable private domain channels to cultivate emotionally connected loyal consumers and finally realize the monetization of emotional relationships. Through empirical study of the quarterly data of 244 self-operated stores of Sanse Corporation in the fourth quarter of 2022, this research obtained the following results: 1. The implementation of private domain marketing strategies, including private domain membership development strategies, live conversion …

When Scrolling Turns Into Shopping: How Influencers Advertise To Consumers On Tiktok, Amanda E. Graves

Pell Scholars and Senior Theses

Every marketer wants to reach a larger audience and TikTok has become one of the most popular places for advertisers to sell products. Past research shows that social media can be an effective form of advertising because of influencers who seem more genuine in their reviews. My research expands on this to further develop how TikTok specifically helps these influencers reach their target audience and persuade their purchasing decisions to increase sales. Through careful analysis it was revealed that quick links and short-form advertising are allowing the app to experience a high volume of consumer sales. Understanding TikTok’s success can …

J Mich Dent Assoc May 2023

The Journal of the Michigan Dental Association

In this issue, the reader will find the following original content:

• A case study on recognizing the oral signs of Acute Lymphatic Leukemia
• A special pull-out section to assist clinicians in identifying and treating common oral lesions
• Advice on personal Wellness: "Finding Calm Amidst Chaos."
• State of Michigan C.E. Requirements for License Renewal of Dentists, Hygienists, and Registered Dental Assistants.
• A 10Minute EBD contrasting clinical success of composite restorations vs. glass ionomers.
• Guest commentary "Pretty Good Dentistry."
• News you need, Editorial, and an Advocacy Spotlight.

Finding Calm Amidst Chaos, Lisa Knowles Dds

The Journal of the Michigan Dental Association

This commentary on mindfulness and wellness provides the practitioner with strategies to achieve peace amidst chaos.

Forgotten Spirits: Enslaved And Free Black Contributions To Bourbon And Reshaping Public Memory., Kevin Bradley

Electronic Theses and Dissertations

Bourbon distilling is a multi-billion-dollar industry that draws hundreds of thousands of tourists to Kentucky each year. However, the industry usually overlooks or ignores the historic and ongoing contributions of African Americans. This thesis offers distilleries methods for incorporating into their public tours the often-difficult history of free and enslaved Black participation in the bourdon industry. Change requires cooperation between corporate leaders, public historians, and relevant stakeholders to forge new narratives and retrain tour guides. Based on primary and secondary research, in-person visits to distilleries, and interviews with public historians, this thesis explores free and enslaved African American contributions to …

Perceptions Of Student Loan Debt: A Phenomenological Study Exploring Black Undergraduate Students' Experiences., Pilar Prather

Electronic Theses and Dissertations

The rising cost of higher education concerns many families in the United States, especially those from historically underrepresented backgrounds. The purpose of this study is to explore the phenomenon of Black students' perception of their student loan debt and how their financial knowledge influences their decisions at a public institution. This qualitative research provides space to empower individuals to share their stories through semi-structured interviews to get an account of their experiences. Grounded in Yosso's (2005) Community Cultural Wealth Theory, the study seeks to capture the unique ways Black students make financial decisions. The dissertation is divided into five chapters: …

Human Capital Advantage From Fortitude, Resilience, And Perseverance Of Minority Ceos In Stem Organizations: A Phenomenological Study, Torin Mordel Malone

Theses and Dissertations

This research study explored how the inherent lived experiences of minorities can foster the attributes of strength and stamina, collectively referred to as the fortitude, resilience, and perseverance (FRP) of minority executive-level leadership. Specifically, this research considered the lived experiences of ten minority CEOs and assessed the influence of how they lead and communicate within their organizations. The purpose of this qualitative phenomenological study was to discover if and how the attributes of FRP could distinctively serve as a human capital advantage for organizations to consider with regard to utilizing minority executive-level leadership. The implication is that the greater understanding …

Mega-Threats And The Impact Of Traumatic Stress On Mixed Race Leader-Member Exchange Dyads, Alana M. Bell

Graduate Theses and Dissertations (2019 - present)

This dissertation explores the consequences of mega-threats - defined by Leigh and Melwani (2019, p. 564) as large-scale negative identity related episodes that receive significant media attention - on the exchange relationship between employees and supervisors in mixed race dyads. Drawing specific attention to mega-threats centered around Black Americans, I propose that race-based traumatic stress leads minority (i.e., Black) subordinates, to experience a decrease in leader-member exchange (LMX) quality with their majority identifying (i.e., White) leader. I further propose that leader intercultural sensitivity will moderate the relationship between race-based traumatic stress and LMX quality, with high leader intercultural sensitivity helping …

Antitrust For Dominant Digital Platforms: An Alternative To The Monopoly Power Standard To Restore Competition, Jordan Ramsey

Senior Honors Theses

Antitrust law is meant to promote competition by prohibiting anticompetitive business practices such as mergers and acquisitions as well as exclusionary conduct. Judicial interpretation of antitrust law has allowed dominant digital platforms to undertake anticompetitive actions without prosecution. The Sherman Antitrust Act should be amended to remove the monopoly power standard that allows firms to engage in anticompetitive conduct as long as the conduct does not create or uphold monopoly power. The amendment would make anticompetitive conduct illegal regardless of monopoly power, as long as six proof requirements are met. This would result in lessened market concentration, which would benefit …

Rattus Norvegicus As A Biological Detector Of Clandestine Remains And The Use Of Ultrasonic Vocalizations As A Locating Mechanism, Gabrielle M. Johnston

Master's Theses

In investigations, locating missing persons and clandestine remains are imperative. One way that first responder and police agencies can search for the remains is by using cadaver dogs as biological detectors. Cadaver dogs are typically used due to their olfactory sensitivity and ability to detect low concentrations of volatile organic compounds produced by biological remains. Cadaver dogs are typically chosen for their stamina, agility, and olfactory sensitivity. However, what is not taken into account often is the size of the animal and the expense of maintaining and training the animal. Cadaver dogs are typically large breeds that cannot fit in …

A Comprehensive Compilation Of Accounting Case Studies And Analyses, Erin Morgan

Honors Theses

The following thesis consists of a collection of case studies surrounding accounting and related topics. These case studies were written and directed under Dr. Victoria Dickinson during the enrollment of Honors Accountancy 420 to fulfill the requirements for the Sally McDonnell Barksdale Honors College. Five of my cases specifically correlate to the company Johnson & Johnson for the case competition that was presented at the end of the semester to accounting professionals from numerous firms. The other cases include a variety of accounting topics. Through this thesis, I discovered a deeper understanding of accounting and related topics which will benefit …

Consumer Reaction To The Use Of Artificial Intelligence Chatbot On Distribution Of General Insurance In Singapore, Lai Hing Tan

Dissertations and Theses Collection (Open Access)

As technology rapidly permeates all aspects of our lives, it is not unusual to question and even challenge the rationale on why certain industries are slower to adapt to the new digital age. Insurance is a business that is under scrutiny given its traditional ways of selling and legacy challenges. Why is technology investment in insurance companies lagging others? One emerging technological disruption is artificial intelligence (AI). It is the science of designing and building intelligent systems that can complete tasks traditionally performed by humans. AI is expected to fundamentally transform today’s marketplace, for businesses and consumers alike. However, because …

The Cost Of Organizational Change For Rural Community Colleges, Randy Clayton Scaggs

Graduate Theses and Dissertations

This qualitative study will investigate the unintended consequences of implementing structural change in a rural community college in the mid-South region of the United States. Specifically, this study will examine the unanticipated outcomes of merging student affairs and academic affairs into one division. Scant empirical evidence exists about the benefits of this structural change or literature reviewing assessments of the unanticipated financial and nonfinancial costs to the institution. This critical case study is situated in a rural community college that recently changed its organizational structure by combining the academic and student affairs divisions. A purposeful sample, from different levels of …

Consumer Valuation And Preferences For Sustainably Produced Rice In Ghana, Vera Adabrah-Danquah

Graduate Theses and Dissertations

Sustainable agricultural production is a systematic concept that integrates environmental health, economic profitability, and social/economic equity goals. Improving the sustainability of food production is of utmost importance to the human race, given the growing population and the increased depletion of natural resources. Improving sustainability is particularly important for rice, a global food staple with a significant environmental footprint. Rice accounts for 10% of global methane emissions. The Sustainable Rice Platform (SRP) standard is the first globally recognized certified sustainable production standard for rice. This study focuses on consumers' preferences for sustainable rice in Ghana, including consumers’ perceptions of different SRP's …

No More Empty Stadiums: A Meta Analysis Of Mega Sporting Events And Their Economic Impact, Tayte O. Gleason

Honors Thesis

Mega sporting events have faced increased scrutiny in recent decades for their negative economic impacts, externalities, and environmental effects. As multimillion dollar stadiums lay abandoned and future host city bids are withdrawn as public opinion on mega sporting events worsens with time, economists, governing bodies, and sports fans worry about the future locations of these massive sports festivals. In my thesis, I will conduct a meta analysis of articles measuring the various impacts and effects of hosting a mega sporting event. I will begin by performing an extensive literature review of the various factors contributing to a mega sporting event’s …

High-Functioning Virtual Team Members & Quality Of Work Life: A Mixed Methods Analysis Of Subgroups, Performance, And Standard Occupational Classification Factors, Kate Ashley Hill

Theses and Dissertations

Historical events such as industrialization, the advent of computers, and the dawn of the internet have consistently impacted the employee workforce and created risks and opportunities for increased performance and quality of work life (QWL) (Guest, 2014; O’Halloran, 2015). Modern worldwide businesses are increasingly turning to virtual team members (VTMs) to create efficiencies, lower costs, and adapt to the changing implications of the COVID-19 and worker environment (Garro-Abarca, Palos-Sanchez, & Aguayo-Camacho, 2021). At this intersection between global change and altering work practices, the VTM faces changing societal views on QWL. Therefore, the individual VTM is the unit of analysis and …

To Serve And Deplete: Exploring Outcomes Of Emotional Exhaustion In Servant Leadership And The Moderating Role Of Self-Leadership, April E. Mondy

Graduate Theses and Dissertations (2019 - present)

This study explores the outcomes of emotional exhaustion in servant leadership, a leadership style through which leaders enact influence by serving, empowering, and developing others—that is, 'leading from behind.' Drawing on conservation of resources theory, I explored how servant leadership behaviors may adversely affect the practicing leader through emotional exhaustion and laterally influence the subsequent outcomes of work disengagement and work–family conflict. Additionally, I investigated the moderating influence of self-leadership on the relationship between servant leadership and emotional exhaustion. I tested a moderated mediation model with regression analysis using two independent samples of organizational leaders surveyed at two different time …

How Monetary Incentives And Loyalty Affect Goal Realization, Lawrence E. Goehrig

Graduate Theses and Dissertations (2019 - present)

Monetary incentives are widely known to help motivate employees. Mostly these monetary incentives are used to increase the effort of the employees to attain the goals of the firm. Attaining firm goals will increase revenues, profits, market share, and similarly valued outcomes. These monetary incentives are often a gamble for the firm as there is no direct method to show the impact monetary incentives will have on goal attainment. Other variables come into play when monetary incentives are used. Employee loyalty, locus of control, and dishonest behavior are three that were researched. Employee loyalty can help the firm attain goals …

Investigating The Responses Of Gay Gen Z And Gen Y Men To Homosexual Imagery In Advertising, Lucas G. Thompson

Honors Theses

The LGBTQ+ market is growing and expanding, especially now that younger generations who have a higher percentage of individuals who identify as LGBTQ+, are entering the market. While there exists a growing body of literature regarding gay representation in advertising, little research has explored how younger cohorts of gay men—particularly those in Generations Z and Y—respond to gay representation in conservative environments (in particular. regions where the majority public opinion and/or legislation rejects the normalization of LGBTQ+ identities). To address this question, this study aimed to explore the responses of gay Gen Z and Gen Y men towards their own …

Refugee Advocacy Organizations: Factors That Influence Success In The United States And Ireland, Caleb Elkington-Stauss

Accounting Undergraduate Honors Theses

This thesis is a comparative study of refugee advocacy organizations in Ireland and in the United States. The goal is to research and study some of the best practices that refugee support organizations utilize and report how these two countries address the ever-growing refugee crisis. This study assesses the applications and operations in both organizations and determines how these practices contribute to the fulfillment of their missions. This better understanding of the strengths and struggles experienced by these organizations will support the development of a model and framework for successful social welfare initiatives. Within this thesis, the social initiatives in …

Ireland V. United States: Agricultural And Environmental Sustainability Policies, Lauryn O'Grady

Accounting Undergraduate Honors Theses

The United States and Ireland have varying practices to achieve similar objectives in regard to environmental sustainability. While the European Union has maintained and updated a uniform policy throughout its existence--the Common Agricultural Policy--the United States instead created short-term solutions to a long-term problem. Not only does the United States tend to solve issues in the short-term, the policies between agricultural production and environmental sustainability are not necessarily aligned or remotely relative to the other. While the United States’ new Global Food Security Strategy implements parts of both agricultural and environmental sustainability, much of the history was not based off …

Fixed Assets Accounting: How It Can Impact Employees, Auditors & Shareholders, Zach Markey

Accounting Undergraduate Honors Theses

In this thesis, I demonstrate how the proper, or improper, accounting of fixed assets can distinctly impact employees, auditors, and shareholders of publicly traded companies. As a foundation for this thesis, I give an overview of fixed assets accounting by explaining its magnitude on the balance sheet and income statement in addition to the differences between financial and tax accounting for fixed assets. Next, I focus on three areas relating to fixed assets accounting that I find the most compelling for this thesis: capital expenditures, auditing and fraud. Each of these subtopics will share studies, procedures, and stories on how …

Understanding Job Satisfaction In The National Park Service, The Needs Of Black Employees, And The Decision-Making Of Managers, Akiebia Hicks

All Dissertations

According to the 2020 U.S. Office of Personnel Management’s Federal Employee Viewpoint Survey, the National Park Service (NPS) was ranked the 353rd best place to work out of the 411 government agencies surveyed, with an engagement score of 61.3%, which was lower than the 69.0% average amongst government agencies. This survey is performed annually and asks employees to score their employer in the following categories: leadership, empowerment, pay, teamwork, innovation, recognition, response to COVID-19, and work-life balance. The scores are divided by a quartile key. In every category except “innovation,” the NPS landed in the lower quartile, causing the need …

Credit Constraints And Innovation, Jun Li

All Dissertations

This paper examines the effects of credit constraints on aggregate innovation when firms face heterogeneous innovation costs and have differential access to credit. Better credit access affects aggregate innovation through (i) a direct effect by facilitating firms to innovate, (ii) a market share effect by encouraging low-cost firms to expand, and (iii) a value effect that increases competition and deteriorates high-cost firms’ innovation. We first develop a structural model featuring the above three channels. We then contrast this theory with the Chinese firm-level data documenting that Chinese state-owned enterprises are less constrained but face higher innovation costs than their private …

Themes And Participants’ Role In Online Health Discussion: Evidence From Reddit, Massara Alazazi

Theses and Dissertations

Health-related topics are discussed widely on different social networking sites. These discussions and their related aspects can reveal significant insights and patterns that are worth studying and understanding. In this dissertation, we explore the patterns of mandatory and voluntary vaccine online discussions including the topics discussed, the words correlated with each of them, and the sentiment expressed. Moreover, we explore the role opinion leaders play in the health discussion and their impact on participation in a particular discussion. Opinion leaders are determined, and their impact on discussion participation is differentiated based on their different characteristics such as their connections and …