Business Commons^™

Using Unconscious Thought To Improve Evaluations Of Complex Accounting Estimates, Blake Holman

Theses and Dissertations--Accountancy

Accounting practitioners and regulators have recently focused efforts toward increasing the efficiency of management review controls (MRCs), including the evaluation of complex accounting estimates. Although increasing cognitive effort (i.e., conscious deliberation) is an intuitively appealing strategy for improving decision quality, Unconscious Thought Theory (UTT) suggests that a period of unconscious thought is a more beneficial strategy in complex domains. Drawing on UTT, I predict and find across two studies that prompting accounting practitioners to engage in unconscious thought facilitates the recognition of patterns of bias within management provided estimates, resulting in higher quality assessments of fair value estimates. My findings …

How A Professional Describes Reasons For Working In And Ultimately Leaving The Foster Care Field In The State Of Missouri: A Case Study, Lauren Williams

Graduate Theses/Dissertations

The foster care field continues to have a high turnover rate of the professionals working in the field. While support and work balance are available for some professionals, many face the challenges of heavy workloads, unrealistic expectations, and health sacrifices that lead to many professionals leaving the field. This case study of one former foster care professional’s description of reasons they worked in the field, and reasons they ultimately left the field provides insight of the challenges and support as a foster care professional. The findings of this study are organized into three major themes including “Challenges for Foster Care …

Ownership Of Esg Characteristics, Mark E. Bateman, Lisa R. Goldberg

School of Public Service Faculty Publications

A portfolio can be viewed as the collection of the businesses, policies and practices of constituent companies. We measure investors' Ownership of this collection. Ownership metrics aggregate an assortment of company specific Environmental, Social and Governance (ESG) characteristics to the portfolio level, and they can inform investment and engagement decisions. Relative to a benchmark, investor Ownership is active and satisfies a zero-sum property, which underscores the distinction between Ownership and impact. Ownership of ESG characteristics may be interpreted as ascribing ethical responsibility, but that conclusion and any decisions that result from it belong to the investor.

By Chameleonic Means; "Trust Based" Philanthropic Relationships, "The Business Of Yes," As Experienced By Black Fundraisers, Novien Yarber

Dissertations

In the wake of society’s reinvigorated consciousness around structural and systemic racism, conversations centering justice, equity, inclusion, access, and cultural diversification are going far beyond political discourse. Contemporary fundraising practices are also challenging antiquated hegemonic ways of philanthropy and are critically examining the practice from within. Among many things, this entails diversifying the historically White-female dominated fundraising workforce. In this, fundraising literature has paid minimal attention to intercultural/cross-racial dynamics as implications of diversification of the fundraiser workforce. Although some research may center fundraisers themselves (relative to their ethical and/or professional standards), this dissertation expands this field of study by offering …

Esg Metric Variance And Methodology Standardization, Jordan Moyer

Honors Theses and Capstones

Across the globe Environmental, Social and Governance (ESG) scoring has become a tool used for mission-aligned investment. In the United States, there is no standardized method for scoring companies based on ESG practices; it is all completed by private companies with their own ways of managing data and creating scores. Corporate Social Responsibility (CSR) reporting, though mandatory in some countries, is also completely voluntary in the United States. CSR reports are a key part of the data collection used for ESG scoring. This research looks to understand how much CSR reporting is being influenced by ESG scoring methodologies, as well …

Connecting Organizational Learning Strategies To Organizational Resilience, Stephanie Douglas, Gordon Haley

Publications

The objective of this study is to analyze the conceptual and domain overlap of organizational learning and organizational resilience; specifically, the adaptation or renewal domain in organizational resilience. From the findings, strategies to foster collective learning leading to organizational resilience are identified and outlined.

The Influence Of The Physical Work Environment On Retail Employees, Treasa Kearney, Joseph Coughlan, Aileen Kennedy

Articles

Despite repeated calls for research to explore the effects of the physical work environment on employees within the servicescape literature, gaps in knowledge remain. There is a need to understand the nature, influence and impact of environmental stimuli (e.g. music, colour) on employees. Extant research remains ambiguous on whether employees perceive individual stimuli within their work environment or perceive and interact with their physical work environment as a holistic experience. This study aims to explore the influence of environmental stimuli on employees within their physical work environment and the effect on their satisfaction and loyalty.

Work Life Balance: Organizational Leadership And Best Practices To Overcome Burnout For Female Realtors, Carmen Sarkis

Theses and Dissertations

Women Realtors in residential real estate have a difficult time avoiding burnout and are commonly ineffective in achieving work life balance (WLB). This qualitative, phenomenological research study focused on understanding the issues of WLB and burnout which female Realtors faced, and best strategies in overcoming these issues. There were four main research questions and a total of 12 interview questions which were used as a method to collect data for research purposes. Fifteen participants who met the criteria of inclusion as discussed in Chapter 3 participated in this study, and were located using LinkedIn, and the National Association of Realtors. …

Circular Economy To The Rescue? The U.S. Corporate Disclosure Response To The Plastic Crisis, Wioleta Olczak, Dennis M. Patten, Hyemi Shin

Accounting Faculty Research and Publications

Media attention to the world’s growing plastic crisis exploded in 2018, almost certainly increasing social exposures for companies heavily involved in the material’s manufacture or use. Relying on arguments from media agenda setting theory (Brown & Deegan, 1998), we explore how a sample of large U.S. plastic manufacturers and users responded to the crisis in their standalone CSR reports, with particular emphasis on their use of circular economy terminology to frame that response. Circular economy ideas have been gaining traction with governmental units, non-governmental organisations, and academic researchers, and like the plastic crisis, are seeing substantially increased coverage in media …

Dynamic Correlations Of Bond And Equity Futures And Macroeconomic Determinants: International Evidence, Nikiforos T. Laopodis, Theophano Patra, Vassilis Thomas

Business Faculty Publications

This paper examines whether the dynamic co-movements between stock-bond futures markets may be driven by domestic and international macroeconomic factors. The empirical analysis also investigates whether economic uncertainty and geopolitical risks have an impact on the dynamic conditional correlations of bond and equity futures markets. The results pointed to significance of domestic inflation and industrial production, while the 3M USD Libor and 3M Euribor surfaced as determinants of the dynamic equity-bond futures correlations. Finally, the paper examines the impact of the pandemic on the dynamic correlations with the split of the sample in pre- and post-pandemic periods and it was …

Bakery Case Study, Evelyn Ashley

A with Honors Projects

A business case analyzing a capital budgeting decision for a company. The end result is an Excel analysis and an executive summary. The executive summary describes the decision to be made, the inputs, the results of the analysis, as well as data visualization.

Explore The Best Organizational Change Model For Chinese State-Owned Enterprises In The Financial Service Industry To Address Global Challenges, Chenyang Feng

Theses and Dissertations

Chinese state-owned enterprise (SOE) in the financial service industry has reached a tipping point of making changes to address incoming global competition. The unprecedented wave of policy shifts in the market will uncage powerful rivals worldwide and demand the SOEs to change. This study reviewed the best practices and unique challenges to the SOEs in the context of organizational change and strove to explore the best organizational change model for Chinese SOEs in addressing global challenges. This study began by reviewing the background and literature about Chinese SOE development and organizational change, then developed an instrument consisting of critical items …

Evaluating The Effects Of Organizational Culture On Post-Merger Integration, John M. Rose

Theses and Dissertations

This doctoral research project examines the impact of organizational culture on post-merger integration in the travel and travel services industry for acquisitions valued under $5B. The study uses a mixed-method research approach to determine whether culture plays a critical role in the success or failure of M&A deals. The research focuses on 50 M&A transactions that occurred between three and five years ago at the time of the study. Participants from both sides of the transactions completed an integration outcomes survey, reporting on financial, cultural, and overall success. In addition, each side had five participants who completed the Organizational Cultural …

Family Of Origin Influence On Workplace Dynamics: A Qualitative Study, Megan E. Malave

Theses and Dissertations

This study delves into the intricate interplay between Family of Origin influences and the professional practice of Organizational Development (OD) practitioners. Rooted in the recognition that Family of Origin experiences significantly shape individual perspectives and behaviors, this research investigates how OD practitioners leverage this understanding to navigate complex workplace dynamics. Grounded in the Use of Self framework, which emphasizes intentional utilization of one's complete being for enhanced effectiveness, this study explores the multifaceted connections between Family of Origin dynamics and common relational aspects such as leadership, influence, power, conflict, and belonging. Through qualitative analysis of OD practitioners' perspectives, the study …

Communication Networks And Team Performance: Selecting Members To Network Positions, Jerry Guo, Linda Argote, Jonathan Kush, Jisoo Park

School of Business

This study examines how individuals come to occupy communication network positions and the effect of selection processes on group performance. Drawing on the Carnegie perspective and research on communication networks, we compare the performance of groups whose members receive their choice of who occupies which network position to the performance of groups whose members do not receive their choice. We integrate ideas from the Carnegie perspective with the social psychological literature on the recognition of expertise to theorize that when group members choose who occupies which network positions, individuals select themselves and others into network positions that best suit their …

Perceived Employability Of Skilled Migrants: A Systematic Review And Future Research Agenda, Ali Farashah, Tomas Blomqusit, Akram Al Ariss, Chun (Grace) Guo

WCBT Faculty Publications

This review examines the perceived employability of skilled migrants (SMs) through an analysis of 88 management and organisational research articles published over 2009-2019 period. We find the extant literature characterised by context-specific studies featuring considerable variety in terms of levels of analysis, theory, and content. Using the notion of perceived employability, key themes in the literature are identified and presented in an integrative framework. The framework encompasses individual, organisational, occupational, and institutional components of the perceived employability of SMs, different forms of work transition and associated mediators (broadening strategies) and moderators (transition conditions). Proposing adoption of process thinking for future …

Eliciting Emotional Attachment: Jordan Brand And College Fan Purchasers, C. K. Harrison, K. Babiak, Jacob K. Tingle, J. R. Dickens, S. Bukstein, Juan Pablo Urrutia, Patrick Kaltenbacher

School of Business Faculty Research

: It is widely documented that emotions play an important role in product marketing and branding. The current study explores the role that a human brand association can play in eliciting emotional responses and attachments from consumers that drive their subsequent behaviour. The human-centred Jordan Brand was examined because it uses the likeness/image of Michael Jordan. The study revealed the impact of consumer responses and decision-making through survey analysis (N = 1,133) at two Jordan Brand partner university’s athletic events. The results demonstrate that the partnership between the university athletic department and Jordan Brand elicits strong emotional responses, the propensity …

Validation Of A Diagnostic Marker For Primocane-Fruiting In Blackberry, Isabella Vaughn, Alexander Silva, Carmen Johns, Lacy Nelson, Margaret Worthington

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

Typical blackberries (Rubus subgenus Rubus) have perennial crowns and roots and biennial canes. The first-year canes (primocanes) are usually vegetative, while second-year canes (floricanes) produce fruit. Primocane-fruiting blackberries produce fruit on first-year canes and are desirable to growers because they potentially allow for a longer harvest season in temperate regions and enable production in tropical areas where no natural chill hours are accumulated. The development of molecular markers for desirable traits can potentially increase efficiency in blackberry breeding. However, to date, there are no diagnostic molecular markers for economically important traits in blackberries. Primocane-fruiting is recessively inherited, and tetraploid blackberries …

An Inclusive Playground For Infant And Toddler Development, Amanda M. Swartz, Jacquelyn D. Wiersma-Mosley, Donia Timby, Shelley Mcnally, Caitlyn Daniel

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

The purpose of this project was to help children reach more developmental goals and to make outdoor play at the Jean Tyson Child Development Study Center more inclusive for all children. Children gain many developmental goals from playing outside and being exposed to other environments as compared to just being inside the classroom. Outdoor play should be as inclusive as indoor play and offer many different activities and outlets, just as the indoor classroom does. The implementation of this service-learning creative project was to add more versatility to the outdoor area at the University of Arkansas Jean Tyson Child Development …

Eagle Executive Magazine, Georgia Southern University

College of Business: News & Publications

• From the Desk of Dean Amason
• Eagles on Pennsylvania Avenue
• Professional Development Day
• Feature: Internships Plant the Seeds for Career Success
• Student Org Spotlight
• Alumni
• Young Alumni Board

Learning From Mistakes: A Guide To Expanding The Oversight Board, Kevin Frazier

Catholic University Journal of Law and Technology

More than 4.4 billion people use social media. A few platforms attract a significant number of those users—for example, 2.9 billion people use Facebook, 2.3 billion use YouTube, and 1.2 billion use WeChat. How these major platforms govern themselves with respect to content moderation has an impact on billions of users and may lead to policy changes across other platforms that affect billions more. That is why it is so important to analyze Meta’s Oversight Board—an independent body created for the purpose of “promot[ing] free expression by making principled, independent decisions regarding content on Facebook and Instagram by issuing recommendations …

New Frontiers In Technology: Can Traditional Intellectual Property Rights Laws Be Adapted And Applied To Nfts?, Mariyah S. Wakhariya

Catholic University Journal of Law and Technology

A decade ago, ‘NFTs’ were rarely heard of or known to anyone, unless they worked in or kept up with the tech world. However, they are not new - they have been around for almost two decades. Their popularity has grown over the past few years. ‘NFT’ stands for ‘non-fungible token’. An NFT is a digital file with a unique identity that is verified on a blockchain and is therefore not interchangeable - i.e., a kind of crypto asset, like an authentication certificate for digital artifacts. In theory, NFTs can represent almost any real or intangible property. These days, it …

Site, Sight, Swipe, Prada Marfa: A Case Study In Public Art, Cultural Tourism, And Image-Based Social Media Engagement, Ha'ani Joy Hogan

Graduate Thesis and Dissertation 2023-2024

Through a case study of Prada Marfa, a site-specific public art sculpture located in West Texas, this dissertation examines the connection of public art, cultural tourism, and image-based social media engagement. Little scholarship that combines all three areas of study exists. To fill this gap, this study incorporates five methods of research to determine how one public art sculpture's existence can contribute to its surrounding community by prompting economic activity and influencing the way that community is seen through a public lens. The five methods encompass a historical analysis of news articles about The City of Marfa and Prada …

B The Change: Why And How B-Corporations Are Entering Our Economy, Jessica Linley

CURE Proceedings

This qualitative and quantitative study will examine and analyze the practices of fourth-sector businesses and how they interact with and compare to our decades old three-sector economy model. Fourth-sector organizations, also called “B-Corporations” or “For-Benefits” are businesses that have decided to get a certification that allows them to benefit from a social cause. This creates a hybrid model business that takes the consumer aspect of business and combines with the social change aspect of nonprofits to create a new business model in our economy. This study will focus on a well-known B-Corporation, TOMS, and how their business model and success …

Ads-B Communication Interference In Air Traffic Management, George Ray

International Journal of Aviation, Aeronautics, and Aerospace

Automated Dependent Surveillance Broadcast (ADS-B) provides position and state information about aircraft and is becoming an essential component in the global air traffic management system. ADS-B transponders broadcast this key information on a common frequency to both other aircraft and to secondary surveillance radar systems located at ground stations. Both the aircraft transponders and the ground stations work together to assist in managing the commercial airspace. Since the aircraft transponders all broadcast on the same frequency and are in close proximity there is an apparent risk of interference and the garbling of the communications needed to manage the airspace.

The …

Single Pilot Operations And Public Acceptance: A Mixed Methods Study Conducted In Greece, Panagiotis Kioulepoglou, Ilias Makris

International Journal of Aviation, Aeronautics, and Aerospace

The airline industry is moving towards Single Pilot Operations (SPO), as a result of the increased training and salary cost of pilots, and also as a remedy to the impending pilot shortage which is estimated to manifest itself in the years to follow. The main objective of this study was to explore whether the Greek public is willing to accept only one pilot onboard, what are the factors that affect this decision, and which is the preferred method of replacing the second pilot by choosing between an array of alternative options proposed by the industry.

Based on the qualitative findings …

Nivel De Adaptación De Los Empleados Del Gobierno De Puerto Rico Con Respecto Al Teletrabajo A Través De Su Desempeño Laboral, Ricardo Guzman

Theses and Dissertations

Esta investigación tuvo como propósito identificar el nivel de adaptación que ha tenido la modalidad del teletrabajo en el servicio público a través del desempeño laboral mostrado por un grupo de empleados que rinden funciones de manera remota en una agencia del gobierno de Puerto Rico. En la Isla, el tema del teletrabajo, tanto en el sector privado como en el público, no ha sido abordado científicamente por lo que no hay una referencia clara sobre el manejo de esta modalidad y la manera en la que los empleados la han acogido. Al tomar como fundamento el hecho de que …

Evaluación De Las Competencias Digital Y Emprendedora En Estudiantes De Una Universidad Colombiana, Luis Eduardo Buitrago Rojas

Theses and Dissertations

La presente investigación tiene por nombre la Evaluación de las Competencias Digital y Emprendedora en Estudiantes de una Universidad Colombiana, el investigador Luis Eduardo Buitrago Rojas realizó la presente investigación en el año 2023 Disertación Aplicada, Nova Southeastern University, Abraham S. Fischler College of Education and School of Criminal Justice. Palabras clave: competencias digitales, competencias emprendedoras, estudiantes universitarios, educación superior Este estudio evaluó las competencias digital y emprendedora de estudiantes universitarios en un programa transversal en una universidad colombiana. El objetivo de la investigación fue identificar el nivel de competencias digitales y emprendedoras de los estudiantes. El estudio utilizó dos …

Food Fraud: A Persistent Problem That Demands A Comprehensive Approach, Amalia Yiannaka

Department of Agricultural Economics: Faculty Publications

Food fraud commonly refers to the deliberate and economi­cally motivated adulteration and mislabeling of food, but more broadly defined it also includes food theft, simulation that makes a fraudulent food product look like the legiti­mate product it copies, diversion, and overrun (Moyer et al. 2017). It is a longstanding and persistent challenge that impacts the global food sector; according to some estimates, food fraud results in annual costs of $40 billion (Food Standards Agency 2020). The complexity of globalized agri-food supply chains which are long, fast-moving, and involve a large number of intermediaries, coupled with lax regulatory monitoring and oversight …

Evolving Market Infrastructures: The Case Of Assetization In Uk Social Housing, Thomas Wainwright, Graham Manville

All Works

Researchers in economic geography have recently turned to examine the rental sector, particularly how institutional investors have begun to reshape the provision of housing. Following the politics of financialization, the built environment and social relations surrounding residential accommodation have been reconfigured to maximize opportunities for capital accumulation. While scholars have further developed their interest in rental markets, by directing their attention to the financialization of social housing, this burgeoning area remains comparatively understudied, particularly concerning the metrics that are crucial in facilitating assetization. In our article, we seek to provide new insight into the financialization of UK housing associations, to …