Business Commons^™

It Usage In Auditing And The Impact Of Covid-19, Olivia Beechem

Undergraduate Theses

The COVID-19 pandemic has drastically changed the world as we know it, and the audit field is no exception. The transition for a majority of public accounting firms and their clients to remote work amidst a global pandemic sparked my interest in the already rapidly evolving field of audit IT usage, which continually affects audit quality and efficiency. My research expands on existing studies completed on this topic prior to COVID-19 and includes three main research objectives. First, my research examines the usage and perceived importance of common types of IT audit applications, such as CAATs and data analytics, as …

Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel

Honors Thesis

The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to …

Accounting Implications Derived From Consumer Big Data, Benjamin E. Boehrns

Honors Thesis

Consumer big data is changing the traditional framework of business by providing an unprecedented amount of information regarding consumer behaviors. Technological advances of the twenty-first century have enabled businesses to collect these behaviors within automated processes. The ease of data creation has led to companies creating, storing, and analyzing voluminous subsets of data in order to achieve a higher degree of competitive advantage. These datasets not only derive value from the physical information technology systems that provides the storage and the ability of analysis, but also contains an intrinsic value that is rarely captured within traditional accounting methods. The unique …

Bitcoin: The Pioneer Of Cryptocurrency With A Limited Dream, Anna M. Gellerman, Benjamin Zheng

Publications and Research

BitCoin is the most well known and adaptable cryptocurrency today. Due to the evolvement of the cryptocurrency market, many are thinking what this could mean for society; is the world ready for a new mainstream medium of exchange? This poster argues that although BitCoin is functional for small scale payments, it is inadaptable to become a payment tool comparable to cash and card.

Board Of Trustees Minutes, May 7 2021, Indiana State University Board Of Trustees

Board of Trustees

No abstract provided.

Get Ready For Future Education: A Phenomenological Study On Artificial Intelligence, Son T. H. Pham

Electronic Theses and Dissertations

Artificial intelligence (A.I.) brings new opportunities for social construction. This phenomenological research attempted to analyze the phenomenon of artificial intelligence in education, grounding in American philosophy, with a review of the history of A.I. in education, its promise, and possible futures. The primary purpose of the study was to share voices and lived experiences of educators, philosophers, industrialists and politicians toward the coming high-tech society. Fundamental to this philosophical inquiry was Heideggerian interpretive phenomenology. The findings from eight intellectuals participating in this study elucidated five themes of the investigated phenomenon. Together these empirical indicators, and an outline of philosophy of …

From Professor To Patient X, Anne R. Crecelius

Health and Sport Science Faculty Publications

I walked into the classroom feeling nervous. It wasn't my first time teaching undergraduate students about human endocrine physiology. I knew the material well. But today's lecture was different. I pulled up slides depicting a hypothetical cancer patient and told them, “Patient X had a biopsy that detected invasive carcinoma in her breast.” I described the many months of chemotherapy, surgery, and radiation treatments she went through before going into remission. Then I taught the students about the hormonal therapy she was prescribed—drugs her doctor hoped would limit the growth of any remaining cancer cells and prevent a recurrence. On …

Is It Risky To Make The World A Better Place: A Study On The Association Between Environmental, Social, And Governance (Esg) Operational Risk Management And Market Derived Volatilities, Kelly L. Johnson

Senior Honors Projects, 2020-current

Investors and firms are increasingly concerned with their Environmental, Social and Governance (ESG) risk exposures. Awareness of firms’ ESG policies by investors has grown substantially over the past five years. This growth led to the creation of company ratings for ESG operational risk exposure from third parties. We will analyze six years of ESG rankings, accounting and return data for S&P 500 firms and test whether ESG risk management ratings are associated with market derived measures of risk.

Capital Allocation Imbalance And The Effects On Monetary Policy, Peter G. George

Doctoral Dissertations (DBA)

This paper examines the association between liquidity injections and capital allocations in the United States. In the analysis, liquidity injections are proxied by monetary base and the capital allocations are reflected by excess reserves, vault cash, total bank credit, and M2-M1. Monthly data are utilized for all variables for the sample period March 1984 – June 2020. Four Bai-Perron multiple breakpoint regressions and Markov switching estimations are employed to examine changeable patterns and interactions. The results indicate that liquidity injections are imbalanced and are allocated to total bank credit prior to quantitative easing, excess reserves prior to QE through post-QE, …

All About Flowers : James Vick's Nineteenth-Century Seed Company, Thomas J. Mickey

Ohio University Press Open Access Books

A nineteenth-century entrepreneur’s bold, innovative marketing helped transform flower gardens into one of America’s favorite hobbies.

“There is much that is hard and productive of sorrow in this sin-plagued world of ours; and, had we no flowers, I believe existence would be hard to be borne.” So states a customer’s 1881 letter—one of thousands James Vick regularly received. Vick’s business, selling flower seeds through the mail, wasn’t unique, but it was wildly successful because he understood better than his rivals how to engage customers’ emotions. He sold the love of flowers along with the flower seeds.

Vick was genuinely passionate …

Pharyngeal Constriction As A Cause For Late Acquisition And Speech Sound Disorders Of Rhotic Sounds In English, Spanish, And French, Connor Mahon

The Downtown Review: An Interdisciplinary Journal Written and Peer-Reviewed by Mandel Honors College Students at Cleveland State University

This paper attempts to explain why rhotic sounds are cross-linguistically late developing among the sound inventory of children. Included is a summary of the current literature regarding classification of rhotic sounds, an examination of the articulatory movement of the tongue root, and an overview of the clinical implications on the field of speech-language pathology. The evidence presented supports the hypothesis that pharyngeal constriction is characteristic of rhotic sounds in many languages, and that it is related to the relative late acquisition and higher rate of speech sound disorders, as seen in English, Spanish, and French.

Business Fundamentals- Entrepreneurship Pac Minutes May 6, 2021, Meghan Jennings

PAC Minutes

No abstract provided.

2021-May-06-Bill Gatton College Of Pharmacy Celebrates 12th Graduating Class, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (May 6, 2021) – The Class of 2021 at East Tennessee State University Bill Gatton College of Pharmacy received their doctoral hoods this morning, officially becoming part of the college’s 12^th graduating class.

The commencement and hooding ceremony was held on Thursday, May 6, in ETSU’s Ballad Health Athletic Center (Mini Dome), where 72 student pharmacists walked across the stage.

This ceremony was part of ETSU’s commencement weekend, which was expanded to four days to allow in-person ceremonies with health and safety protocols in place. These measures include required face coverings, limited attendance, physically distanced seating, enhanced …

2021-May-06-Bill Gatton College Of Pharmacy Celebrates 12th Graduating Class, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (May 6, 2021) – The Class of 2021 at East Tennessee State University Bill Gatton College of Pharmacy received their doctoral hoods this morning, officially becoming part of the college’s 12^th graduating class.

The commencement and hooding ceremony was held on Thursday, May 6, in ETSU’s Ballad Health Athletic Center (Mini Dome), where 72 student pharmacists walked across the stage.

This ceremony was part of ETSU’s commencement weekend, which was expanded to four days to allow in-person ceremonies with health and safety protocols in place. These measures include required face coverings, limited attendance, physically distanced seating, enhanced …

2021-May-06-Quillen College Of Medicine Holds Commencement Ceremony, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (May 6, 2021) – Seventy-three medical students received their doctoral hoods and took the Hippocratic Oath as new physicians at East Tennessee State University’s Quillen College of Medicine Commencement ceremony held on Thursday, May 6.

The Class of 2021 is Quillen’s 40th graduating class. Dr. William Block, a 1992 alumnus who now serves as ETSU vice president for clinical affairs and dean of Quillen College of Medicine, presided at the ceremony, which was held in-person at the ETSU Ballad Health Athletic Center (Mini Dome).

This ceremony was part of ETSU’s commencement weekend, which was expanded to four days …

The Impact On Organization Behavior In A Telecommuting World And The Potential Impacts On The Business, Jerrilynn Dvorak

Dissertations, Theses, and Projects

Local and national COVID-19 restrictions have caused many organizations to transition their employees to working remotely, a practice previously not considered or widely adopted. Global pandemics happen so infrequently that much of the world's population has not lived through or experienced such an event. There were little to no protocols to prepare organizations and individuals mentally, physically, emotionally, and financially for the challenges that the pandemic would bring. The COVID-19 pandemic provided a unique opportunity for more employees who previously did not have that opportunity to work from home. This shift created a much larger sample size to study the …

Transformational Leadership: The Roles Of Leader's Fromal Education And Professional Training, Ahmet Shala

Dissertations, 2020-current

Abstract

Transformational leadership is a popular leadership theory that instigates extraordinary changes in individuals, teams and organizations. Transformational leaders motivate, enhance and transform their direct subordinates’ and followers’ actions, and their ethical aspirations are beyond their immediate self-interest. The current literature and research is focused on the transformational leadership outcomes, but little is known about the antecedents of transformational leadership. This research is an attempt to discover the impact of leaders’ formal education and professional training on transformational leadership and leadership effectiveness.

The target population of this research were the top leaders of the organizations from different sectors (education, production, …

2021-05-06 Confidential Understanding Commendation, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate commends the administrators that did not sign the Morehead State University Confidentiality Understanding as submitted to the Senate on May 6, 2021.

2021-05-06 Confidential Understanding Resolution, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate resolution regarding the Confidentiality Understanding required by the University submitted on May 5, 2021.

2021-05-06 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from May 6, 2021.

2021-05-06 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from May 6, 2021.

Honor Societies’ Constitution And Bylaws: The Track To Achs Accreditation, Jenna R. Jansen

Senior Honors Projects, 2020-current

The number of predatory honor societies continues to rise, with organizations asking students to pay a membership fee while offering virtually no benefit. The Association of College Honor Societies (ACHS), an accreditation body, combats this by evaluating societies on numerous criteria. This project aimed to investigate the structure of accredited honor societies to see their similarities. Areas where accredited societies differed from ACHS guidelines were also discovered. This research was conducted using content analysis of a sample of accredited honor societies. This project aims to show how honor societies can structure themselves to be on track for ACHS accreditation. Additionally, …

The Impact Of Scholarship In Servant Leadership: Journals And Institutions, Franklin G. Mixon Jr., Kamal P. Upadhyaya

Servant Leadership: Theory & Practice

This study examines the impact of research published in the two academic journals in servant leadership – International Journal of Servant-Leadership and the Servant Leadership: Theory & Practice. Although various metrics suggest that the latter (and younger) journal has generally been more impactful, other metrics indicate that more “home run” research has thus far appeared in the former (and older) outlet. Analysis of the institution-based data reveals that affiliates of the Spears Center for Servant Leadership have produced the most impactful research in servant leadership, followed by those faculty and others at Regent University, Utah Valley University, Our Lady …

Servant Leadership, Optimal Experience, And Meaningful Life, Kong Wah Cora Chan

Servant Leadership: Theory & Practice

Optimal experience – also known as Flow – was coined by Mihaly Csikszentmihalyi in 1975 in his research study of joy, creativity, and the total involvement with life. Optimal experience is about focused attention and control of consciousness. Likewise, servant leadership is a conscious choice which aspires one to lead (Greenleaf, 1970). After a close examination of the philosophy of servant leadership by Greenleaf (1970), the attributes and behaviours of servant leaders by Laub (1999), Russell and Stone (2002), Patterson (2003), Keith (2008), Spears (2010), and Sipe and Frick (2015), it is argued that the work of a servant leader …

Correlation Between Servant Leadership And Organizational Commitment Within An Academic Health Center, Cheryl Bellamy

Servant Leadership: Theory & Practice

Correlation Between Servant Leadership and Organizational Commitment

Abstract

This paper presents an overview of a study of the relationship between servant leadership and organizational commitment. The study included a convenience sample of 84 full and part-time employees of a health professions education unit within an academic health center. Participants were surveyed using the Executive Servant Leadership Scale (ESLS) to assess servant leadership and the Klein Unidimensional Target-free (KUT) instrument to assess organizational commitment. Data analysis was conducted using Kendall’s tau-b and Spearman’s rho. Results showed that there is a significant positive relationship between servant leadership and organizational commitment.

Keywords: Servant …

Relationship Between Supervisors' Servant Leadership And Police Officers Job Satisfaction, Michael Chikeleze, Jennifer Vigil, William C. Hale, Iris D. Johnson, David Williams

Servant Leadership: Theory & Practice

Recent police killings of unarmed African Americans in the United States and the subsequent protests and demonstrations against police brutality have resulted in more focus on the importance of collaborative relationships between law enforcement agencies and their communities. This quantitative correlational research study was conducted in one southern United States police department that incorporated a servant leadership philosophy, including its leaders being publicly heralded for their servant leadership practices that positively impacted its relationship with its community. The study examined if a relationship existed between perceived servant leadership of law enforcement leaders and line police officers’ job satisfaction. The study’s …

We Need Servant Leaders Now More Than Ever, Kevin J. Hurt

Servant Leadership: Theory & Practice

No abstract provided.

Intention To Adopt E-Commerce: A Comparative Review Across Developed And Developing Economies, Mousa Albashrawi

The African Journal of Information Systems

The purpose of this study is to conduct a comprehensive literature review of online purchase intention and present a comparative case between developed and developing economies over a 20-year period to reveal insightful implications for academia and industry. Online purchase intention refers to the intended behavior of an individual to buy a product or service from an online store. Prior research has failed to present a review that compares an individual’s online purchase intention across developed and developing economies in order to disclose the largest and smallest influencing factors, theories, and models in e-commerce. Our sample consists of 97 relevant …

World Class Supply Chain 2021: Vision 2030: Scm In A New Decade, Michael Haughton

Business Faculty Publications

The Fifth Annual World Class Supply Chain Summit on May 5th, 2021 was momentous in at least threes ways: First, it marked a return to having the annual summit following the cancellation of the 2021 summit because of the COVID- 19 pandemic. Second, in light of ongoing pandemic-related restrictions on in-person gathering, the 2021 summit was convened virtually –this meant leveraging needed digital technology platform and technological savvy of the summit planning team personnel. Third, in light of how the pandemic has affected supply chains, the summit theme (Vision 2030 -SCM in a New Decade) and, the industry representation of …

Note From The Dean: Planning Our Pandemic Future

Business Exchange

Interim Dean Thomas Donley discusses how the college adapted to remote teaching during the pandemic and how it will emerge as more students return to campus in the fall. He also mentions the new MS degree in entrepreneurship and the passing of Triple Demon, DePaul benefactor and investment pioneer Richard H. Driehaus.