Business Commons^™

Tourism Dependency: Prosperity Or Precarity, Samson Eby

Finance Undergraduate Honors Theses

Tourism Dependency: Prosperity or Precarity

Is being tourism dependent in a developing country a beneficial tool to use to grow economics

Business Educational Skills For Successful Aviation Fire Officers, Leo Sedlmeyer

All Faculty and Staff Scholarship

Purpose: This paper explored the business educational skills aviation fire officers use to manage airport fire departments.

Design/Methodology/Approach: The methodology was a qualitative phenomenological study design. The participants began with 10 aviation fire officers from airports throughout the USA who were at least 28 years old, in a leadership role, and had at least 10 years of experience as aviation fire officers (Buttenschon, 2016). Saturation was reached at seven during the interview phase. The limitations of this study were gaining participants' trust and obtaining comprehensive information from them.

Findings: Six themes emerged from this study, with the top three identified: …

Textbook Eco 2200: Principles Of Financial Management, Dorina Tila

Open Educational Resources

This is a full-length textbook project on ECO 2200: Principles of Financial Management. The textbook includes auxiliary materials, such as discussions, video lectures, multiple choice tests, as well as examples and case studies in excel with linked videos on showing the solution.

Daniels Distinction Portfolio By Adrian Minde Hunshammer, Adrian Minde Hunshammer

Finance: Undergraduate Distinction Portfolios

A Daniels Distinction Portfolio of experiential education by Adrian Hunshammer.

Ai-Augmented Financial Advisors: Comparing Ai And Human Analyst Investment Recommendations In Agreement, Performance, And Firm Size Effects, Crystal Chen

Honors College Theses

This study examines the level of agreement and performance between artificial intelligence (AI) generated investment recommendations and human analyst recommendations across U.S. publicly traded firms. Using a sample of twelve companies categorized by firm size (large, mid, and small), the study collects buy, hold, or sell recommendations from generative AI systems and human analysts. Agreement between AI-to-AI and AI-to-human recommendations is measured using Cohen’s Kappa agreement. Portfolio performance is evaluated by constructing equal-weighted portfolios for each recommendation source and size category. Risk-adjusted returns are measured using the Sharpe ratio over 1-, 2-, and 3-month periods. Furthermore, the study tests whether …

Economic Perspectives On Medical Training: A Specialty-Level Break-Even Analysis For Wayne Trained Physicians, Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola

Medical Student Research Symposium

Title:

Economic Perspectives on Medical Training: A Specialty-Level Break-Even Analysis for Wayne Trained Physicians

Michael Niculcea, Joseph Kunnappilly, Isaak Miller, Connor Genschaw, Biola Makinde-Odusola

Background:

U.S. medical students graduate with high educational debt, yet financial literacy remains overlooked in medical school curricula. Trainees enter residency with a limited understanding of how specialty and loan repayment strategies affect long-term finances. Break-even analysis, which identifies when total revenue exactly offsets total costs, can help students at Wayne State University School of Medicine (WSUSOM) better visualize the factors shaping their financial futures.

Methods:

This analysis assumes 4 years of medical school financed entirely …

Technology’S Historical Impact On The Wealth Management Business And How Advisors Plan To Evolve Around Career Challenges Posed By Artificial Intelligence, Nick George

Undergraduate Honors Theses

The past few decades have molded our contemporary financial experiences and have forced financial advisors to plan for a career-altering pivot in the near future. Over the last fifty years, wealth advisors have seen dozens of incidents known as “extinction-level events”, described as the two-way path a consultant faces when new technological advancements occur. We used data collected from real-world financial advisors, client service associates, and academic publications to assess the next big turning point of the industry, Artificial Intelligence, and how it both differs and relates to other developments of this caliber within the industry, such as the rise …

Financial Literacy And Kentucky House Bill 342, Rebecca J. Futrell

Honors College Theses

This study examines the correlation between taking a financial literacy class in high school and an individual’s actual financial literacy. It is inspired by the recent Kentucky House Bill 342, which mandates that a financial literacy class be taken during high school. According to recent studies, Generation Z scores the lowest on a financial literacy index among the past three generations. To address this, many U.S. states have introduced mandatory financial literacy classes in K-12 education. In 2025, Kentucky joined the 30 states that mandated a financial literacy class for a high school diploma. The Kentucky House Bill 342 selects …

Identifying And Evaluating Valuation Drivers In Upstream Oil And Gas M&A: A Comparative Analysis Of The Pedevco-Juniper Transaction, John D. Schick

Finance Undergraduate Honors Theses

This thesis examines the valuation drivers in small-cap upstream oil and gas M&A, using the November 2025 PEDEVCO–Juniper Capital transaction as an anchor case against comparable DJ Basin acquisitions from 2018 to 2026. Drawing on SEC filings and EIA pricing data, the analysis standardizes deals across $/flowing barrel, reserve mix, liquids exposure, and commodity environment. Regression testing shows that daily production scale is the dominant driver of total enterprise value, while oil weighting and PDP-heavy reserves command per-unit pricing premiums; short-term WTI and Henry Hub prices show little explanatory power. PEDEVCO–Juniper's moderate scale, 77% oil weighting, and PDP-heavy profile place …

The Erosion Of The Middle Class In The United States From 2008-Present: A Financial Perspective, Evan M. Kilmer

Finance Undergraduate Honors Theses

This thesis examines the erosion of the middle class in the United States from 2008 to the present from a financial perspective, specifically focusing on the interconnection between household debt, asset affordability, and income growth. The 2008 financial crisis sparked a period of expansionary monetary policy, which aided the recovery of asset prices and equity markets. However, these gains have far exceeded real wage growth for middle-class households, which has resulted in a widening gap in affordability. As these citizens struggle to maintain consumption habits and access to goods and services associated with upward mobility, mortgages, student loans, and consumer …

Your Money, Your Message, Ella Rosebrook

Honors Projects

The Your Money, Your Message pamphlet offers a basic overview of personal finance and personal branding to act as a guide for young adults looking to further their knowledge in these areas. It gives beginner-level guidance in budgeting, tracking spending and saving habits, filing taxes with a CPA, a brief description of common payroll taxes, and personal branding. It is important for individuals entering the workforce to be knowledgeable in these areas no matter what their major is, as these skills will bring about a positive impact for anyone. Developing healthy personal finance habits and a strong personal brand is …

Teaching Children Money Management, Melanie Jewkes, Amanda Christensen, Andrea Schmutz, Vincenza Vicari-Bentley, Kelan Combe, Rochelle Allen, Lauren Olsen, Jenny Weller, Mckenzie Walsh

All Current Publications

Don't fret if, as a parent, you don't feel qualified to teach your children about money. Talking about money and choices made with money (for better or worse) is a great place to start. This publication covers what and how to teach children about money management skills, and gives every-day parents ideas to start the conversation.

Women, Finance, & Education 2025: Utahns' Awareness, Understanding, And Attitudes, Susan R. Madsen, April Townsend

Marketing and Strategy Faculty Publications

During the fall of 2023, Utah Women & Leadership Project (UWLP) researchers conducted a statewide study to establish a baseline for public perceptions related to the awareness, understanding, and attitudes about challenges that Utah women and girls face. In early 2024, we published 20 short research summaries¹ that shared the results of this comprehensive study (see Nos. 9–28). Next, in the fall of 2024, we administered this survey, with slight changes, around the state of Utah for the second time. Six comprehensive research white papers were then published on the results (see Nos. 11, 12, 13, 14, 16, and …

When Disaster Strikes Y’All Street: A Study On Cross-Sector Collaboration In Protecting U.S. Financial Critical Infrastructure, Rachael A. Zerr, John Friedlander

Publications and Research

This exploratory research examines public-private collaboration between corporate security leaders and local emergency responders in the North Texas financial corridor known as “Y’all Street.” Using perception-based survey data from senior representatives in the private and public sectors, the paper evaluates partnership strength, preparedness activities, information sharing, and operational coordination. Findings indicate that collaborative practices such as facility tours, joint exercises, and emergency planning are present, but that partnership maturity remains uneven and is not yet fully standardized across the corridor. The research concludes that more formalized and institutionalized coordination will be necessary to strengthen resilience as the region’s financial significance …

Nsu Business Graduate Student Catalog 2025-2026 Winter 2026 Edition, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein

Honors Thesis

This thesis examines why value-based investment strategies generate strong returns in some environments yet weaken or collapse in others. Regressions test whether the performance of the book-to-market ratio depends on the investor’s perception of financial health as defined by F-Score and accruals. Across additive regressions, interaction models, cross-sectionals, and heatmap visualizations, a consistent mechanism emerges. The book-to-market effect is strongest when financial information is neither highly reliable nor severely distressed. In these “moderate-quality” environments, investors struggle to fully distinguish the transitory components of earnings from their persistent counterparts. This makes valuation ratios particularly influential. Accrual intensity and financial strength jointly …

Exploring The Struggles Of Minorities In Low-Income Communities With Affording And Financing Housing In San Antonio, Daniel Maes

Honors Program Theses and Research Projects

Affordability of housing has emerged as a major socio-economic issue in San Antonio, Texas,

especially among minority groups and other low-income groups. This thesis provides an analysis of the underlying factors that lead to housing unaffordability and the systemic factors that deny

these groups of people a chance to live in stable and affordable houses. This paper combines both primary survey data of local residents and secondary governmental and academic data, which

allows identifying the intersection of income differences, increased property prices,

gentrification, and the lack of affordable housing to worsen the affordability crisis. The

evaluation of the perception of …

A Capstone Review: Strategic Solutions For A Small Macrame Business, Jenna Sarieddine

University Honors Theses

This essay presents an overview of the Business Capstone project, focusing on a macramé business currently facing a $10,000 debt due to limited marketing and financial management skills. The purpose of the project is to support the business in developing an effective elevator pitch, improving its social media presence, strengthening its financial statements, and enhancing both personal and business financial practices. The essay explores the company's strengths, weaknesses, opportunities, and threats, as well as the team's collaborative approach to addressing these challenges. It outlines the goals established for the company, the strategies selected based on our academic backgrounds and business …

Daniels Distinction Portfolio By Maggie Schoeny, Maggie Schoeny

Finance: Undergraduate Distinction Portfolios

A Daniels Distinction Portfolio of experiential education by Maggie Schoeny

The Impact Of Implementing International Financial Reporting Standard (Ifrs) 16 On Enhancing The Quality Of Accounting Information, Abdelrahman Khattab, Mahmoud Nassar

Jordan Journal of Applied Science-Humanities Series

This study aims to examine International Financial Reporting Standard (IFRS) 16, related to leases, and its impact on the quality of accounting information, particularly regarding relevance and faithful representation. The previous standard, IAS 17, faced challenges, notably the failure to recognize operating leases as assets and liabilities on the balance sheet, which hindered an accurate depiction of a company's financial position. The introduction of IFRS 16 addresses these issues and is considered a positive step toward improving financial reporting by enhancing the quality of accounting information. A descriptive analytical approach was employed, utilizing a questionnaire distributed to external auditors. One …

The Effect Of Applying International Financial Reporting Standards (Ifrs) On The Development Of The Conceptual Framework For The Accounting Dimensions Of Sustainable Development: An Applied Study On Banks Listed On The Palestine Stock Exchange, Jehad Sharaf, Abdelrahman Rashwan

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the impact of applying International Financial Reporting Standards (IFRS) on developing the conceptual framework for Sustainable Accounting in banks listed on the Palestine Stock Exchange. It also seeks to understand Sustainable Accounting in terms of its reality, benefits, and role in achieving sustainable development. An analytical-descriptive approach was used to identify the problem and develop the theoretical framework of the study. The statistical program SPSS was employed to answer the study questions and test hypotheses. The researchers used a questionnaire in the field study, which was distributed to 39 general managers, financial managers, financial supervisors, …

Expand Your Programs Through Collaboration, Bryan Brugger

Midwest Business Librarian Summit (MBLS)

It is possible to expand the reach of programming by collaborating with other libraries and community partners. Many business/finance/career development programs tend to pull small audiences. By working with other partners it is possible to offer more programs, typically virtual programs, with less effort for each library, and get a higher turnout at the same time. The Northbrook Library has engaged in 3 different partnerships since the pandemic began on a variety of topics and seen attendance reach numbers impossible for individual libraries to attain. This will look at these three partnerships and the results they have had.

4th Sbs International Conference 2025: Transforming Business For People And Planet, School Of Business Studies (Sbs)

Conference Proceedings

The IBA-SBS International Conference (IBA-SBSIC) brings together scholars, professionals, and policymakers from around the world, providing a platform for learning, collaboration, and cutting-edge research. As we enter the 4th edition in 2025, the conference embraces the theme "Transforming Business for People and Planet."

The business landscape is evolving rapidly, with companies increasingly held accountable for their environmental footprint, ethical responsibilities, and social impact. Governments, regulators, and consumers now demand responsible business practices that align with sustainability and long-term financial resilience. Sustainability is no longer a choice—it is a necessity. Global movements toward climate action, social equity, and responsible governance are …

Fixed Income Mathematics, Kenneth S. Bigel

Open Touro Created

2025

Bond Math is at the center of the functioning of the bond markets, yet this critical sub-finance discipline is usually not accessible to the typical investor. This is an approachable study of the mathematical theories underlying Fixed Income instruments. It is not a study of bonds per se or the bond markets. The text commences with a basic review of the time value of money, i.e., the theory of compound interest. It then proceeds to discuss how bond prices and yields are determined. Next, it covers the relationships between bond prices and general movements of interest rates in the …

Rooted Resilience: Preventative Care For Your Personal Finances, Seth Thompson Cfp®, Ricp®, Aep®, Ea

Metro Denver Dental Society Articulator Magazine

In this article Mr. Seth Thompson outlines key strategies to build financial resilience, including establishing a comprehensive financial plan, maintaining an emergency fund, diversifying investments and staying disciplined during market swings. It also highlights the importance of avoiding emotional decisions, leveraging market opportunities and partnering with a qualified financial advisor to stay aligned with long-term goals.

Risky Business For The Almighty Roi: Alternative Assets In Higher Education Endowments, Clayton Ellis

Education Policy and Leadership Theses and Dissertations

Higher education institutions (HEI) are heavily reliant on alternative revenue streams to mitigate rising operational costs. One alternative revenue source is the endowment, an aggegation of assets invested to support the institutional objectives of an HEI through generated income. Before the 21^st century, institutions have typically sought after more conservative investment strategies via traditional asset classes like bonds and equities. The growing financial obligations to educate students has led endowment managers to make a shift in their investment strategies towards alternative assets classes – private equity, venture capital, secondaries – in order to gain advantage in generating alpha (α) …

Ethics In The Age Of Digital Trading: Rethinking Responsibility In Modern Investing, Kennedy Solomon, Melissa Fitzpatrick

Honors Thesis

The rise of digital trading platforms such as Robinhood has transformed retail investing into an accessible activity for the general public. While these platforms claim to democratize investing through commission-free trading and intuitive interfaces, their gamified designs and aggressive marketing raise significant ethical concerns. This paper explores how such apps target inexperienced users, encouraging potentially reckless financial behavior under the guise of empowerment.

Strategic Audit: Wells Fargo & Company, Nathan Q. Gaughan

Honors Program: Senior Projects (Public)

No abstract provided.

Case Studies In Financial Accounting, Jessica Krukar

Honors Theses

Over the course of two semesters in ACCY 420, under the instruction of Dr. Victoria Dickinson, I completed a series of case studies that analyzed different economic and financial accounting issues. These case studies required us to research the topic and to also reflect on what we have learned in previous accounting classes. Two of the case studies were presentation-based competitions: the KPMG Ideation Challenge and the Mississippi Economic Development Project. In both cases, my team and I researched the topic, proposed a solution, developed a presentation, and then argued our solution to a panel of accounting and business professionals. …

A Century Of Currency And Forms Of Exchange In Five Global Powers, Hannah A. Rodriguez-Rodriguez

Honors College Theses

This research is a collective explanation of a century of history and of the forms of currency, forms of payment, and security features on financial devices in the top five global powers in 2025, according to GDP. It highlights the implications for fraud, security, economics, and politics as well as compares the forms of payment and exchange used in each country.