Business Commons^™

Sustainability Strategies For Nonprofit Organizations, Ramchand Francisco

Walden Dissertations and Doctoral Studies

Nonprofit leaders face the challenges of ensuring their organizations are financially healthy while navigating economic and organizational issues that require strategies to support program growth with limited financial resources. Grounded in Markowitz’s modern portfolio theory, the purpose of this qualitative single case study was to explore strategies nonprofit leaders used to support program growth and sustainability with limited financial resources. The study participants were three leaders of a nonprofit organization in the northwest region of the United States who had expertise related to the focus of the research. Data were collected through semistructured interviews, analyses of the client organization’s internal …

Financial Institutions Continue To Adopt Crypto Despite Industry Turmoil, Andre Beganski

Capstones

Even though this calamitous year has raised doubts about crypto's future, not a single large financial institution has backed away from their forays into digital assets. And despite a period of turmoil that’s seen the market value of all cryptocurrencies crater to under $880 billion from over $3 trillion, many sizable firms continue to view crypto as an emerging sector of finance and technology that’s rife with opportunity.

While financial firms have the potential to foster a widespread perception of cryptocurrencies as a legitimate asset class, their involvement runs counter to the intent of those who pioneered blockchain technology for …

Using Foundation Capital For Good: Opportunities In The Balance Sheet, John Sherman, Veronica Olazabal

The Foundation Review

Foundations increasingly use their full balance sheets to unlock more of their capital for good. They look beyond conventional grantmaking to pursue their charitable purposes in many ways that exemplify innovative, full-balance sheet approaches: investing in nonprofit and for-profit companies that offer clear social and financial returns; investing their corpus in companies whose products and services align with their missions; using social bonds to inject new resources into their programs; offering guarantees to help grantees manage risk; and avoiding companies whose practices run counter to their grantees’ efforts.

This article looks at the structures, pathways, and tools for foundations wanting …

Bringing Excitement To Empirical Business Ethics Research: Thoughts On The Future Of Business Ethics, Mayowa T. Babalola, Matthijs Bal, Charles H. Cho, Lucia Garcia-Lorenzo, Omrane Guedhami, Hao Liang, Greg Shailer, Suzanne Van Gils

Research Collection Lee Kong Chian School Of Business

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diversity of empirical approaches in business ethics, envisage a future in which quantitative business ethics research is more bold and innovative, as well as reflexive about its techniques, and dialog between quantitative …

The Value Of Nfts, Angelina Tham

Dissertations, Theses, and Capstone Projects

Non-fungible token stories have flooded the media since the beginning of the COVID-19 pandemic. NFTs have changed the public’s views on art, finances, and the self. The emergence of Web 3 redefined ways of self expression with the help of NFTs. What are NFTs, how are they valuable, and how will they shape the future of digital art? The data visualization for this project indicates that the most popular type of crypto art is in the style of a profile picture. The discussion suggests that NFTs are in their infancy and there will be more to come from digital art, …

Uncovering The Value Of Blockchain Applications In The World Of Finance, Qiang Cheng

Research Collection School Of Accountancy

This article discusses the benefits of using blockchain in the context of asset-backed security (ABS) issuance: reducing information asymmetry between issuers and investors, reducing yield spread of ABS, disciplining credit rating agencies, increasing the quality of underlying assets, and reducing issuers’ risk exposure. Such benefits should apply to other blockchain applications in the world of finance.

Cognitive Biases Of Trained Finance Professionals In India: An Exploratory Analysis, Labanya Prakash Jena

Management Dynamics

Cognitive biases among trained financial professionals may lead to mismanagement of investment decision-making or inadequate utilization of resources. Not many studies in this domain are available in the Indian context. The objective of the study is to find out the main cognitive biases among finance professionals in India. Using my diverse professional online networks, 162 trained finance professionals’ survey responses are gathered for this study. I used Principal Component Analysis (PCA) method since it is suitable for this study. The PCA method allows to find out the critical group of factors incorporated in the questionnaire and derive the significant factors …

Teaching How Supply Chain Operations Impact Financial Results: A Case Study Using Cloud-Based Simulation, Michael J. Murray

Southwestern Business Administration Journal

Understanding how the execution of the supply chain business processes affect the financial performance a firm is key to running a successful enterprise. These processes are integrated across many functional groups within a business organization, and it is difficult to illustrate this integration in a classroom setting. This paper presents a case study of teaching supply chain operations and business analytics using the cloud-based SAP ERPsim manufacturing game. Although teaching about enterprise systems is often classified as part of the MIS or accounting domain, the ERPsim simulation encompasses the primary supply chain business processes, and because the enterprise system on …

Meeting All The Challenges: These Five Colby Alumnae Are Reshaping The World Of Business, Finance, And Technology With Their Liberal Arts Education, Kayla Voigt

Colby Magazine

Five high-achieving alumnae talk about their lives, careers, and Colby.

Building Sustainability And Impact Into Accounting, Hajar Yagkoubi, Eelco Van Der Enden, Eszter Vitorino, Reynir Indahl, Tjeerd Krumpelman

Perspectives@SMU

Can it be done? The answer is yes but it depends on solid academic research, investor pressure, and good old lobbying

Support New Business To Solve Old Problems With Kentucky’S Keystone Waste From Bourbon & Brewing, Samuel C. Kessler

Commonwealth Policy Papers

Provided here is a policy solution from the backside of Kentucky bourbon and brewing to upcycle Kentucky’s “keystone” wastes and grow businesses in the process. Potential effects range from removing the bottleneck on bourbon production and producing GHG-friendly biogas to lowering the price of milk.This full whitepaper brief provides an incentive model for keystone wastes which have a provider and a use. It is equally applicable for policymakers or advocates wishing to place a policy incentive behind waste-to-product upcycling, businesses involved with methane sequestration & renewable biogas energy, and shifting regulatory and penalizing models of pollution into incentive model for …

Escaping From The Dilemma Of Corporate Bribery, Singapore Management University

Perspectives@SMU

CUHK research finds firms located in regions with more corruption cases protect themselves by speeding the recognition of bad news and delaying the recognition of good news

Intraday Algorithmic Trading Using Momentum And Long Short-Term Memory Network Strategies, Andrew R. Whitinger Ii

Undergraduate Honors Theses

Intraday stock trading is an infamously difficult and risky strategy. Momentum and reversal strategies and long short-term memory (LSTM) neural networks have been shown to be effective for selecting stocks to buy and sell over time periods of multiple days. To explore whether these strategies can be effective for intraday trading, their implementations were simulated using intraday price data for stocks in the S&P 500 index, collected at 1-second intervals between February 11, 2021 and March 9, 2021 inclusive. The study tested 160 variations of momentum and reversal strategies for profitability in long, short, and market-neutral portfolios, totaling 480 portfolios. …

The Importance Of Process Documentation In The Workplace, Alisha Chatlani

Finance Undergraduate Honors Theses

This paper focuses on the benefits of process documentation in the workplace and how individuals can go about creating documentation that best suits their business needs. The author of this paper explains how they went about researching, developing, and creating process documentation for a team at J.B. Hunt Transport Services and the methodology behind the entire process through an internship.

Finance And Accounting Dual-Degree Proposal, Meghan Finley

Senior Honors Projects

No abstract provided.

How The Financial Services Industry Is Utilizing Social Media To Expand Their Client Base, Kristen Stewart

Marketing Undergraduate Honors Theses

Social media is becoming an increasingly important aspect of all companies’ marketing strategies. It is almost imperative for companies to advertise through social media if they want to have a fair chance of reaching the younger generation. In fact, “the majority (97%) of Gen Z consumers say they now use social media as their top source of shopping inspiration; 65% say they use social media to find entertaining content; and 61% of them are specifically interested in watching more video content” (Kastenholz, 2021). This proves that social media can make a significant and lasting impact on a company’s success. Social …

Teaching Users About Real World Of Finance, Aurobindo Ghosh

Research Collection Lee Kong Chian School Of Business

In a commentary, SMU Assistant Professor of Finance (Education) and Director of Citi-Foundation SMU Financial Literacy Programme for Young Adults Aurobindo Ghosh shared his views on the metaverse and the opportunities to make money in the metaverse economy. While pointing out that lowering the cost of service and standardising service, as a virtual banking establishment, might increase customer experience for financial services, Asst Prof Ghosh cited a 2021 survey conducted by the Citi-Foundation SMU Financial Literacy Programme which found evidence that financial inclusion among young adults reduces impediments to banking like access to branches and documentation requirements.

Guide On The Treatment Of Insolvent Micro And Small Enterprises In Asia, Aurelio Gurrea-Martinez

Research Collection Yong Pung How School Of Law

Micro and small enterprises (MSEs) represent the vast majority of businesses in all jurisdictions in Asia. Despite the economic relevance of MSEs and the importance of the insolvency process, most Asian jurisdictions do not have insolvency frameworks that are suitable for MSEs. The COVID-19 pandemic has further exacerbated the woes of these businesses. This Guide is thus prepared with a view of seeking to provide a set of principles or policy recommendations for the implementation of an efficient and effective insolvency framework for MSEs in Asia. These principles or policy recommendations include five key principles suggested for adoption by jurisdictions …

A Case For Improved Financial Literacy Education In The United States, Nicholas Kinsella

Honors Scholar Theses

The purpose of this paper was to analyze what financial literacy is and explain in detail the shortfalls that the United States is currently facing in their financial literacy education. This paper will lay out the movement of states and colleges including more personal finance curriculum in their graduation requirements, why a financial literate population is important to topics such as managing student loan debt, retirement planning, professional development, and mental health among others. It will then conclude covering ways to improve current financial literacy education strategies with technology, experiential learning, and transparency.

Creation Of A Home Bakery: A Business Plan, Erika Prusak

Honors Projects

Nothing exemplifies business knowledge more than creation of a business plan, and subsequently, creation of a business. Both pull together business knowledge of marketing, management, accounting, business law, supply chain, and finance. Business knowledge is then tied together with the mentality needed of an entrepreneur to tackle challenges and thrive for the moments when everything works out perfectly. Completing a business plan will organize my ideas and help me see my business clearly. It will help me identifies areas that I need to research more as well as areas I cannot figure out until I start it. My business plan …

When Experts Become Liabilities, Singapore Management University

Perspectives@SMU

Criticism can easily hit the confidence of experts and undermine the accuracy of their predictions, new research shows

The Stock Market And Politics: An Analysis Of Stock Market Reactions To Political Decisions And World Events, Noah Endicott

Selected Honors Theses

The stock market is influenced by many outside factors around the world. Stock prices change every single day and there are many factors that cause this. This paper is structured as an extended literature review analyzing previous literature on the topic of politics and the stock market. There are six specific types of political decisions and world events analyzed to determine the effect on the stock market. The following topics are political elections, the presidential impact, tariffs, war, the pandemic, and tax cuts. Stock market data is gathered before and after the event takes place to understand the effects on …

Government Auditing Standards And Single Audits, April 1, 2022; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Yield Generation Using Decentralized Financial (Defi) Applications, Nathan Walton

Senior Theses

Decentralized financial (DeFi) applications are a new generation of financial service applications, composed of coded smart contracts, and deployed on a blockchain network. These applications offer several methods of generating yield on deposited funds, much like a traditional bank. In this paper I provide a definition of several key terms and a breakdown of the primary mechanisms through which yield is generated. Additionally, I examine three of the main types of DeFi applications, the services they provide, and how they execute these services. I then provide an overview of four strategies involving cash and leverage and estimate the potential benefits …

Esg Investing: From Fad To Force, Erin Cullen

Senior Theses

ESG Investing is the application of environmental, social, and governance factors to identify material investment risks and growth opportunities. Though traditionally viewed as non-financial factors, this paper asserts that ESG factors are indeed financially material. This work first surveys the current state of ESG Investing, its shortcomings, and its success despite these inherent issues. Section II adds a new perspective to ESG research by examining the applications of ESG scores in portfolio management. The study conducts t-tests to answer whether the typical holdings of an ESG mutual fund are more sustainable than those of traditional funds. The paper then focuses …

Introduction To Financial Analysis, Kenneth S. Bigel

Open Touro Created

2022

This Open Textbook is a dynamic guide incorporating the essential skills needed to build a foundation in Financial Analysis. Students and readers will learn how to insightfully read a Financial Statement, utilize key financial ratios in order to derive forward-looking investment-related inferences from the accounting data, engage in elementary forecasting and modeling, master the theory of the Time Value of Money, and learn to price stocks and bonds in an environment in which interest rates constantly change. Ample problems and solutions, and review questions are provided to the student so that s/he can gauge his/her progress. This text will …

The Investment Gap: An Exploration Of Why So Few Women Study Finance At Brigham Young University, Elizabeth Anne Pearson

Undergraduate Honors Theses

This thesis explores the root cause of the systemic underrepresentation of women in the finance industry by investigating why so few women choose to study finance in college. It looks in depth at why there is a low percentage of women that graduate in finance from Brigham Young University each year by analyzing the survey responses of women in business majors across the Marriott School. The thesis discusses three areas of solutions for greater mentorship, transparency, and exposure that can be implemented through five actionable steps to help shift the dynamic of representation. While I do not aim to make …

Fintech And Anti-Money Laundering Regulation: Implementing An International Regulatory Hierarchy Premised On Financial Innovation, Nicholas A Roide

Texas A&M Law Review

Innovations in financial technology (“fintech”) have rippling effects across global markets. Fintech firms utilizing virtual assets and disintermediating blockchain technology continue to rapidly grow in strength and number. As systemic risk mounts due to the inter-jurisdictional nature of fintech, antimony laundering (“AML”) regulators must search for an international answer to maintain global financial stability and protect consumers against illicit activities. A variety of solutions have appeared within local AML regulatory frameworks. These frameworks tend to function as a hierarchy with three ordered objectives: market integrity, rule clarity, and innovation. However, frameworks often place too much emphasis on market integrity and …

Central Bank Digital Currencies: Inevitable?, Harald Uhlig

Perspectives@SMU

Central banks are right to worry about CBDCs leading to runs on them. Is that better than letting the private sector influence monetary policy?

State And Local Governments, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.