Business Commons^™

Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi

Doctoral Dissertations and Projects

This study examines the potential use of big bath earnings management (BBEM) techniques in the leisure and travel industries during the pandemic of 2020. Data is collected through Compustat and Mergent Online databases and then merged for analysis using SPSS 27. First, the preliminary t-test shows the possibility of the firms in these industries to have conducted BBEM. After, modified Jone's model is used to distinguish discretionary from non-discretionary accruals. Using multiple regression analysis, three hypotheses are tested to discover whether the year of the pandemic, political costs, and executive compensation had any significant effect on the use of discretionary …

Video Collaboration: Copresence And Performance, Thomas James Zito Jr.

Doctoral Dissertations and Projects

The purpose of this qualitative narrative theory study on video collaboration platform use is to explain how an individual's on-screen performance and their interpersonal verbal and nonverbal communication contributes to engagement and copresence with their audience. The literature review analyzes critical interpersonal communication theories to explain how this affects engagement and copresence levels in mediated virtual environments. The research was conducted through interviews with thirty professional businesspeople about their video collaboration experiences during the COVID-19 2020 shutdown. The interview respondents told the stories of business communication successes and failures that correspond to the scholarly theories in the literature review. The …

Just-In-Time/Just-In-Case Inventory Management As An Influence On Supply Chain Disruption In Medical Systems Based In The Southeastern United States During The Covid-19 Pandemic, Brooke Gibson Coslett

Doctoral Dissertations and Projects

The purpose of this quantitative study was to gain a deeper understanding on the impact that the COVID-19 pandemic had on the global supply chain, particularly in the southeastern region of the United States. The study involved a population comprised of professionals employed in medical systems who possessed a working knowledge of supply chain management. The researcher distributed online surveys via an online survey platform to a list of medical systems professionals in both the public and private sectors. The sample size was 396 professionals, and the number of respondents was 201, once the prospective research participants were properly vetted. …

Mental Health Experiences In The Workplace, Laura L. Goff

Doctoral Dissertations and Projects

This study examined the real life experiences in the workplace related to employees with mental health issues. It examined these experiences to evaluate differences in perspective on issues arising from the mental health conditions among the employee, the manager, and coworkers. It explored organizational efforts to support employees with mental health issues and the capabilities of those involved in the process. This is a qualitative phenomenological study in which the author explored employer experiences through interviews with HR professionals and employee perspectives through interviews with mental health professionals. The questions asked in these interviews gathered information on one or more …

The Organizational Leadership Framework, John Robert Sparks

Doctoral Dissertations and Projects

The field of leadership has evolved quite drastically over the years. Douglas McGregor showed us the evolution from a Theory X style belief that employees are unmotivated and dislike their work to his Theory Y style belief that employees are motivated and receive a sense of enjoyment from their work. Abraham Maslow expanded on this work with his Theory Z belief that optimal employee performance would prevail with the proper leadership approach. For years now, leadership has focused on various approaches or styles that produce the best performance resulting from the relationship between the leader and their follower. Organizations, research, …

How Organizational Leaders Are Challenged As Their Organizations Move To More Virtual Or Digital Work Environments, Brian Anthony Ziroli

Doctoral Dissertations and Projects

Organizations are moving toward more virtual and remote work environments. The Covid-19 pandemic has exacerbated the need for organizations to be able to operate and grow while some or all their employees work remotely. While this change to work environments has provided some opportunities, it has also presented several challenges to organizational leaders. Research has demonstrated that leaders and managers are challenged with communication issues, including miscommunication, issues with clarity, and issues with information and knowledge sharing; a reduction or loss of employee satisfaction and motivation; lack of employee engagement; issues with onboarding and training; and a reduction in performance …

Telework In Times Of Crisis, Samantha Jones

Doctoral Dissertations and Projects

The COVID-19 pandemic led to a digital transformation globally as office-based work shifted to telework. Low level positions within the office that were previously not permitted to telework had to during the pandemic. Clerical positions proved to be productive while teleworking. Managers may have had to adjust their management styles to fit their remote staff’s needs. Since clerical staff was so productive while teleworking, they may continue to telework after the pandemic as a new normal. Organizations can take the lessons learned from this digital transformation to apply to uncertainty management planning to prevent future business disruptions.

Operational Structures Forming Complex Feedback Loops In Health System / Accountable Care Partnerships – A Multiple-Case Study Investigation To Enable System Dynamics Simulation, Richard J. Pro

Doctoral Dissertations and Projects

The Patient Protection and Affordable Care Act of 2010 introduced accountable care organizations as a critical component in the transformation of the United States healthcare industry to a value-based care model. It also triggered an ongoing series of health system consolidations consistent with the theory of transaction cost economics. Consolidations included the alignment of health systems with accountable care organizations despite the assertions of some researchers that competing economic models rendered such partnerships financially unviable. The academic literature is silent on this issue, without any published studies of the effects of health system / accountable care organization interactions. The purpose …

The Impact Of Agile Project Management On Productivity In It Projects, Kristin A. Seeton

Doctoral Dissertations and Projects

Agile project management is considered an enabler for increased productivity over traditional project management frameworks because Agile helps the team remain focused and transparent, fostering collaboration, communication, and accountability. The methodology relies on self-organized and frequently geographically disbursed teams. This approach encourages creativity and innovation, increases the pace of development, enables flexibility in response to changing requirements, and promotes customer satisfaction. However, implementing Agile methodologies requires a philosophical change in management’s approach. Adapting to an Agile organization requires understanding the differences in methods and the impact of the changes on the working culture. The engagement of remote team members by …

How Corporate America Has Been Impacted By Remote Work, Jack Berg

Finance Undergraduate Honors Theses

This thesis evaluates how the new era of remote work has affected organizations and their employers. Specifically, it focuses on the effect remote work has had on productivity and revenue within companies, as well as the mental health and work-life balance implications it has had on employees. Furthermore, this analysis focuses on the history of remote work, how companies have had to adapt in recent years due to the COVID-19 pandemic and how remote work will look in post-COVID-19 times. In addition, all possibilities will be assessed to examine how efficient remote work is in the workplace.

Multiple resources were …

Insomnovation – Natural Sleep Solutions Business Plan, Nikolas Limperis

Finance Undergraduate Honors Theses

Currently, 70 million Americans suffer from some sort of sleep issues from trouble falling asleep, trouble staying asleep, and daytime drowsiness. However, the sleep solutions on the market today are either highly artificial or only address the symptoms of sleep issues rather than the underlying cause. This is what Insomnovation seeks to address. By providing supplementation to seven key vitamins and minerals, Insomnovation hopes to bring a natural solution to put the issue of sleep disorders to rest.

Sona Oral History With A Focus On Corporate Philanthropy, Caleb Fairchild

Finance Undergraduate Honors Theses

The arts scene of Northwest Arkansas has become increasingly woven into the culture of the ever-progressing region, and one of the longest-lasting players in this field is the Symphony of Northwest Arkansas. As a forerunner for so many other fine arts organizations in the area, there is much to learn from the Symphony of Northwest Arkansas. SoNA requested that the University of Arkansas record these experiences of past and present alike in the form of an oral history. As SoNA looks to the future, they recognize the many players who helped the organization to both survive and thrive at various …

Financial Planning Through A Pandemic: A Northwestern Mutual – Fayetteville Internship Experience, Grant Hoeldtke

Finance Undergraduate Honors Theses

For my internship, I worked as a College Financial Representative. As a College Financial Representative, I essentially worked as a full-time financial representative, but without some of the certifications required to offer the full line of products offered by Northwestern Mutual. Throughout the internship, I went through the process of kickstarting my financial advising practice and growing my connections around the Northwest Arkansas and Tulsa areas. I gained experience setting and hosting meetings with potential clients, then creating personalized and customizable financial plans based on the information I received during the client's meeting. Every single meeting and financial plan were …

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

Target Internship During The Covid Pandemic, Laura Jo Randall

Finance Undergraduate Honors Theses

The coronavirus pandemic has triggered both social and economic changes around the world. Retail companies have been at the forefront of these changes due to widespread supply chain disruptions and supply shortages. Companies have struggled to meet the challenges caused by the pandemic including supply shortages and social distancing. Target Corporation is the eighth largest big box retail chain in the United States (Tanha, 2022). It has faced the challenges with innovation and implementation of new programs this year. During the summer of 2021, I had the pleasure to intern at Target and witness firsthand how this large corporation embraced …

Business Plan For Frugal Foodie, Connor Landry

Honors Capstones

No abstract provided.

Business Plan For Ổ Bánh Mì, Tiana Pham

Honors Capstones

No abstract provided.

Economic Implications Of State-Wide Covid-19 Response Aggressiveness, Michael Edward Parker

Undergraduate Honors Thesis Collection

In this paper, we evaluate how the aggressiveness of each State’s response to the Covid-19 pandemic affected their respective economies from Q2, 2020 through Q2, 2021. In our study, we utilize the scale developed by McCann (2020, 2021), which ranks the least aggressive state response to the most aggressive state response at three different points of the pandemic. Using this methodology, we test the impact of the aggressiveness of each state governments’ response with the resulting economic impact within that State. Namely, we examine how this level of response affected each State’s unemployment rate, gross domestic product growth, and taxable …

Consumer Perceptions Of Cause-Related Marketing: A Comparison Of India And The United States, Kyle Palmer

Undergraduate Honors Thesis Collection

The purpose of this study is to analyze consumer perceptions of Cause-Related marketing, as well as perceived level of mercenary intent and the impact of brand/cause fit. Level of mercenary intent is the degree to which consumers believe a company is engaging in Cause-Related Marketing in order to help themselves, or to help the cause. The level of brand/cause fit is the amount of alignment between a company and the cause they are choosing to support. This is a cross cultural study, and the impact of culture will be analyzed between participants from the United States and from India. College …

Investigating Instagram Marketing Strategies For Nonprofit Donor Engagement During The Covid-19 Pandemic, Annabella Cobos

Undergraduate Honors Thesis Collection

The implications of the COVID-19 pandemic have led to a profound shift in various industries around the world, the non-profit industry being one of them. In this research the author virtually interviewed four participants with experience in marketing from three non-profit organizations to determine what strategic components of Instagram marketing worked best to influence donations during the COVID-19 pandemic. The changed marketing strategies in the nonprofit industry are the result of changed donor behavior. The results from the interview findings reveal two Instagram marketing strategies were successfully adapted to influence donations during the pandemic: focusing on authentic media to increase …

Project Foresight Annual Report, 2020-2021, Paul J. Speaker

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent local, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks, and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2020-2021 performance period includes laboratory submissions for a variety of fiscal …

Finance And Accounting Dual-Degree Proposal, Meghan Finley

Senior Honors Projects

No abstract provided.

Sino-Us Trade War, Erin Torgersen

Senior Honors Projects

China and the United States are unquestionably the two wealthiest economies in the world. These two countries alone account for almost half of the world’s wealth. As these nations battle to become the world's most powerful economy, it is no surprise high tensions have developed to complicate their relationship. China’s economy has been rapidly growing, especially in the last two decades as China is making its way towards the top of the list of strongest economies through its abundance of exports and manufacturing. Alternatively, as the U.S.’s economy has slowly decreased in the last few years, the gap between the …

Big Business, Small Plastic, Hannah Johnson

Senior Honors Projects

No abstract provided.

Creative Processes Among Hrd Professionals, Briana L. Mesick

University Honors Program Senior Projects

Creativity is a required element for training and development (T&D) professionals to create successful learning initiatives. While research has noted how T&D professionals engage in creative practices, little research has been conducted regarding how their creative processes were developed. This study uncovered how T&D professionals first developed their creative processes through 1) their perception of creativity; 2) development of their creative processes when they first started as a T&D professional; 3) application of creativity in developing successful T&D interventions; and 4) use of the creative process to get back on track when facing a difficult project. Focusing on how HRD …

Performance Analysis Of The “Back-Door” Approach To The Public Market, Britney Ramprasad

Financial Analyst

Special Purpose Acquisition Company (SPAC) mergers have significantly better market-adjusted 1-month returns than traditional Initial Public Offerings (IPOs), with no significant differences in the 3-month, 6-month, 12-month horizons after controlling for the size and profitability of the firm. This paper examines the performance of SPAC mergers and traditional IPOs. Stock (common share) returns, and accounting measures are the variables used to categorize the performance of SPAC mergers and traditional IPOs. These variables are examined throughout the data sample from January 2013 to September 2020, with a focus on the 1-month, 3-month, 6- month, and 12-month market-adjusted returns and the gross …

The Challenge Of Competing In The Retail Domain: A Review Of The Complexities, Strategies, And Results Of Capri Holdings Limited, Jenna Terc

Business/Business Administration

The key to competing in the luxury market is adopting a "differentiation strategy." Since the luxury fashion segment is saturated, standing out from the crowd of other luxury retailers can be the key to organizational survival. In this work, I compare and contrast the strategies and qualitative and quantitative performance of Capri Holdings Limited with those of the Ralph Lauren Corp. The strategy to performance evaluation is based on a 5-point Likert Scale and includes more than 40 points of assessment. At the opposite ends of the scale, 1 represented very poor performance and 5 represented that which was very …

Pandemic Pivot: An Analysis Of How Retail Pharmacies Diversified Their Offerings During The Covid-19 Pandemic, Juliana Hybner

Business/Business Administration

The COVID-19 pandemic significantly impacted the operating strategy of nearly all businesses open in 2020. Businesses were split into two groups, essential and nonessential. Nonessential business, like gyms, shopping malls, and movie theaters, had little choice in their strategy in the beginning of the pandemic. They had to close. As they reopened, they found creative ways to attract customers without amassing large crowds in their storefronts. Essential businesses, on the other hand were faced with a unique challenge. Serving the U.S. population during their most vulnerable time. Retail pharmacies took on key responsibilities, administering COVID-19 tests and vaccines, while also …

A Risk & Return Analysis Of Esg Focused Etfs, Annamarie Khandji

Business/Business Administration

Use of environmental, social and governance (ESG) data about a company or fund in the investment decision making process has increased significantly in the last 15 years. As a result, interest in understanding and analyzing the return potential that funds with high rated ESG scored holdings has grown. This paper examines the return potential ESG focused electronically traded funds (ETF) have, when compared to a conventional ETF and a benchmark. Three funds, including a conventional United States based fund, an ESG focused United States based fund and an ESG focused European based fund as well as the S&P 1500, as …

The Impact Of Workplace Racial Harassment On Inclusion And Talent Retention, Katherine Kirkinis

Legacy Theses & Dissertations (2009 - 2024)

The technology industry is struggling to achieve and retain racial diversity in their talent pools (Pivotal Ventures & McKinsey & Co., 2019; Scott, Klein, & Onovakpuri, 2017). While companies and organizations in recent years have been focused on increasing diversity and decreasing discrimination in the workplace (cf. Cleveland, Shore, Anderson, Huebner, & Sanchez, 2018), organizations do not seem to be making data-driven decisions around diversity and inclusion efforts (Dobbin & Kalev, 2017) and they do not seem to be working ensure positive outcomes for diverse individuals after they are hired (Holvino, Ferdman, & Merrill- Sands, 2004). This study examined the …