Could Sox Be Better? : Exploring The Advantages And Shortfalls Of Sarbanes-Oxley, Christopher Clark

Honors Theses

The Sarbanes-Oxley Act was ratified in 2002 to mixed reviews. Over the past 18 years, many researchers have come to different conclusions about the effectiveness of SOX. This paper proposes amendments to make SOX as effective as possible without increasing compliance costs and as cost effective as possible without decreasing efficacy.

Analyzing The Social Aspect Of E-Cigarette Prevention With College-Aged Consumers, Emily Wilson

Honors Theses

This research investigated how social aspects influence college-aged e-cigarette users’ decision to use or quit using these devices. We conducted interviews of 10 young adult e-cigarette users and past users to explore three main topics: their experience with e-cigarettes, their evaluation of selected picture and narrative-based advertisements, and preventative phrasing they would suggest for future advertisements. We identified that social influence on young adults’ e-cigarette consumption/cessation revolved around three primary themes: availability of the device, peer pressure, and change of perspective. More importantly, we discovered that the effect of these themes would differ, and the source of the social influence …

Short Selling Around Reverse Stock Splits, Ryan Voges

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

I examine whether short selling increases around reverse stock splits using 2019 daily short selling data instead of bimonthly short interest data required by FINRA. In my difference-in-difference analysis, I find that average short selling increases significantly for firms that reverse split their stock, relative to matched control firms that do not, around the split dates. I also find that firms that reverse split their stock experience negative cumulative abnormal returns in the 20-day period after the reverse stock splits, particularly for those firms that are heavily shorted. These results are in agreeance with existent literature and suggest that short …

Risk_Dash, A Python Framework To Model Portfolio Risk, Alexander Van Oene

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

While there are many Python packages that provide ways to do data analysis, in fact the package utilizes pandas, numpy, and scipy heavily, there are few that apply and handle common tasks that analysts face in quantifying market risk. pyfolio is one of those packages, however it forces you to utilize their infrastructure package Zipline where as risk_dash aims to provide a framework to formalize the data flow while being totally customizable for the analyst. risk_dash is comprised of classes and methods to handle the data flow and calculation of market risk metrics at the asset and portfolio level. In …

The Effects Of Company Culture On Company Profitability, Jennifer Bartoli

University Honors Program Senior Projects

The majority of companies, whether they be service, production, or entertainment oriented, all have one common goal: profitability. Certain companies spend millions of dollars researching the latest trends or the next best-selling product in order to capitalize on it. Other companies spend all their effort and time on customer relations in order to draw as many new consumers into their business as they can. Finally, some companies spend many years focusing on increasing profits through growing their brand or business. Overall, no matter how companies expand and change, they are all working towards the same thing: profitability. Profitability can be …

Product Complexity And Strategic Alliance On Drug Approval, Taoyong Su, Wanrong Hou, Edward Levitas, Sibin Wu

Management Faculty Publications

Management of the business-government relationship is critical for firm performance in regulated industries. In this paper, we predict a U-shaped relationship between product complexity and the time to approval by the US Food and Drug Administration (FDA). Moreover, we argue that this association is contingent on the types of strategic alliances (i.e., R&D alliance, Marketing alliance) of the focal firm in that those alliances help FDA and pharmaceutical companies achieve harmony. Using the approved drugs by FDA from 1999 to 2016 as the sample, our hypotheses are supported by the empirical analysis on US pharmaceutical firms. The findings have important …

The Effects Of Tax Avoidance News On Employee Perceptions Of Managers And Firms: Evidence From Glassdoor.Com Ratings, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat

Research Collection School Of Accountancy

We examine whether employee perceptions of managers and firms fall following tax avoidance news. Using S&P 500 firms and generalized difference-in-differences specifications, we find that tax avoidance news negatively affects employee perceptions of managers and firms. In cross-sectional tests, we find that (1) firms and managers in consumer-facing industries suffer larger employee-related perception changes from tax avoidance news compared to other firms, and (2) well-performing firms and their managers face smaller perception changes than other firms and managers. Overall, our results are consistent with tax avoidance news negatively affecting employee perceptions of managers and firms.

Intellectual Property, Secrets, And Declassified Information. Mastering United States Government Information: Sources And Services, Christopher C. Brown, Libraries Unlimited, 2020., Suzanne Reinman

Journal of the Patent and Trademark Resource Center Association

No abstract provided.

Questioning Authority: Patents And Source Evaluation In An Era Of Misinformation, Jess O'Toole

Journal of the Patent and Trademark Resource Center Association

In the world of academic research, patents are classified as primary literature, and are recognized as “a rich source of technical, legal and business information presented in a generally standardized format and often not reproduced anywhere else” (World Intellectual Property Organization, 2015, p.4). Because of their status, patents are often left out of conversations surrounding source credibility and evaluation. Recent news relating to the conspiracy theories surrounding the COVID-19 pandemic and several patents, however, demonstrates the potential use of patents in spreading misinformation and disinformation. Through applying source evaluation techniques in keeping with the Association of College & Research Libraries’ …

Stalking The Wild X Patent, Barbara J. Hampton

Journal of the Patent and Trademark Resource Center Association

For most of the history of the patent office, recorded patents were used primarily to enforce the patent holder’s rights during the life of the patent and to evaluate prior art, in determining patentability. The limits of manual indexes and hand counts of entries made more sophisticated analyses impractical. Recently, a number of researchers have begun to apply scientometric methods to assess trends and causation in patterns of innovation in the United States by organizing data elements from patent documents. Although most patents are now searchable, fully digital records, the records of the earliest patents (1790–1836) were incinerated in a …

2021-May-01-Tsbdc At Etsu And Local Cpas Provide Free Guidance For Disaster Assistance, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – The Tennessee Small Business Development Center (TSBDC) at East Tennessee State University has again partnered with Blackburn, Childers and Steagall, CPAs (BCS) to provide free guidance for current disaster assistance opportunities and more.

This local partnership was created through a unique funding opportunity from the Small Business Administration. Last year’s assistance focused on loan forgiveness applications for the Payroll Protection Program (PPP) and the list of assistance options for small businesses has expanded. This year, the program will offer Disaster Fund guidance, assistance with loan forgiveness documents and advice for new business start-ups. New business start-ups will …

Psychological Scene Gist And The Perception Of Sustainable Business Models Via Digital Media Audit, Shelby Hansen

Marketing Undergraduate Honors Theses

The technology space is giving rise to new business models that impact how we interact with companies, the causes we are interested in, and even our perception of how we process information. Within those contexts, I will be using the psychological concept of scene gist to explore the sustainable business model of clean beauty and investigate the technological ways that these companies interact with Gen Z consumers via social media. Gen Z consumers want to interact with companies who are socially responsible and who contribute to causes they believe in. The clean beauty trend is spearheading efforts to eliminate harmful …

The Effects Of Corporate Social Responsibility On Consumer Behavior And Buyer Attitudes, Bailey Dial

Marketing Undergraduate Honors Theses

With the size and scope of Corporate Social Responsibility’s (CSR’s) presence in corporate America and beyond, this thesis dives into the history, composition, and application of a CSR framework within an organization. This thesis also reports the results of a survey of students to apprehend the framework’s external impacts on consumers, including brand perceptions and purchase decisions. Most individuals have experienced some degree of exposure to CSR in their professional lives. Levels of awareness and liking towards both the CSR framework and its application demonstrate a direct impact on consumers’ buying processes and company judgements.

The Bridge To Closing The Green Gap, Samantha Rife

Marketing Undergraduate Honors Theses

In today’s society, we have seen the theme of green consciousness and sustainability become more prevalent as the years pass by. Even as this concept seems to increase in consumer engagement there is not a proportional increase in consumer behavior. This is what is referred to as the gap between green consciousness and green consumerism. Many believe the root of this issue can be solved by increasing regulations. However, I believe this gap can be narrowed by using brands to shift consumers behaviors through their message. The main question that I want to focus in on is, “Can a brand …

A Survey Of Financial Reporting, Grace Anne White

Honors Theses

This thesis is a series of case studies that addresses multiple accounting topics and issues. Accounting majors in the Sally McDonnell Barksdale Honors College have the opportunity to take two classes during their junior year with Dr. Vicki Dickinson that consist of twelve different case studies. Independently, the case studies vary in substance from an Excel Course and interviews to analyzing a public company’s financial statements. One of the twelve case studies was completed during her class held on Wednesday nights. Each case consists of its own title page, table of contents, and works cited. Since each case study is …

Honors Accounting Thesis, Joseph Harris

Honors Theses

During the fall and spring of the 2019-2020 school year, I was a part of the Honors 420 accounting thesis class. This class was led by Dr. Vicki Dickinson as a series of case studies featuring several notable speakers throughout the year. Dr. Dickinson was a fantastic instructor. She greatly helped me in my recruiting process by giving me real-world tips that directly translated into navigating both accounting socials and interviews. Even throughout the COVID period of the spring semester, Dr. Dickinson was constantly giving me advice on how to navigate interviewing and networking opportunities. Each separate case presented in …

A Discussion Of Special Topics In Accounting, Matthew Stersic

Honors Theses

In order to complete this study, I used a variety of websites, telling me information about the cities, as well as sites that could provide me with facts and figures as well. I was able to interview my roommate ,who is from Chicago, to get a good place to begin on a lot of the questions such as where I would want to live in the city. Through means of data collection, interviewing, and budgeting I was able to come up with an answer to where I would want to live.

Nebraska Cow–Calf Operations: Use Of Pricing Tools And Market Diversification Strategies To Manage Market Risk, Logan Kalkowski

Department of Agricultural Economics: Dissertations, Theses, and Student Research

This thesis is divided into three chapters. The first chapter of this thesis investigates years of research and data collection from multiple agencies to find connections to reasoning for producers to choose marketing and diversification tools used in their operation.

The second chapter examines cow-calf marketing and risk management practices in Nebraska. Marketing and risk management behavior are examined by using the University of Nebraska-Lincoln Cow-calf survey data collected in 2016. The survey captures characteristics of operations and their use of marketing and risk management practices. While it is important to understand what operations are doing currently, it is also …

Mngt 475h: Tree Programs Recommendation Report, Mary Morton

Honors Program: Senior Projects (Public)

Executive Summary

Project Description

We explored ways for the Arbor Day Foundation (ADF) to increase the value proposition for Tree Cities and Tree Campuses through application addendums and existing organizations.

Recommendations

We propose including an addition to the Tree City application for a grant awarded to Tree Cities that plant trees in underserved areas of the community.

We also recommend inviting Tree Campus to join the Alliance for Community Trees (ACT). Through membership, they will attend and participate in the Partners in Community Forestry Conference.

Rationale

The Tree City program is being under-utilized in connecting resources with communities. ADF can …

The Windfall Gain Effect: Using A Surprise Discount To Stimulate Add-On Purchases, Esther Kim, Sarah Tanford

Department of Hospitality and Tourism Faculty Scholarship and Creative Works

How can the business maximize revenue while providing discounts? This research suggests that hospitality operators may stimulate add-on purchases with the adoption of surprise discounts. Two experiments investigated factors that influence hospitality consumers’ ancillary spending. Study 1 tested the discount and product type effects on additional spending intentions for a cruise booking. Study 2 identified how the depth of surprise discount and add-on product type influence consumers’ add-on purchase decisions for an online hotel booking. The findings indicate that a surprise discount and hedonic items induce consumers’ unplanned purchases. A hedonic add-on item is preferred over a utilitarian item when …

2021-May-01-Etsu Concludes Four-Day Commencement Weekend, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – East Tennessee State University returned to in-person Commencement activities last week, celebrating the graduation of more than 2,000 graduates in the Class of 2021 and recognizing members of the Class of 2020 who returned to campus to cross the stage after being honored in virtual ceremonies last year.

The university hosted several ceremonies over the course of four days instead of the traditional two Saturday ceremonies and implemented a number of protocols for the health and well-being of graduates, their families and all participants.

ETSU awarded 2,091 degrees at the baccalaureate, master’s and doctoral levels to members …

2021-May-01-Explore Science And Fictions Cinema In East Tennessee, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – “Science and Fictions: Cinema in East Tennessee,” a virtual symposium presented by East Tennessee State University’s departments of Media and Communication and Literature and Language is scheduled for Friday and Saturday, May 14-15, via Zoom. 

This free event is focused on artists, filmmakers, researchers and writers who will share insights on key topics for the region using film as a catalyst for conversation and action. It is composed of three seminars, an asynchronous film screening, a film production skills workshop, and a collaborative film and design workshop. 

Online panels will engage interdisciplinary panelists around numerous topics, including …

Taxes And The Incentive To Work Under Flat And Progressive Tax Systems In Slovakia, Orkhan Nadirov, Bruce Dehning, Drahomira Pavelkova

Accounting Faculty Articles and Research

This study examines the impact of taxes on the incentive to work under flat and progressive tax systems. Of particular interest are the changes from progressive-to-flat and flat-to-progressive tax conditions. To measure the impact of taxes on the incentive to work under both scenarios, we relate hours worked with the effective marginal tax rates. Using national accounts data and the Prescott’s (2004) labor market model, Slovakian work hours were examined at points in time around the adoption of a flat tax system in 2004 and a progressive tax system in 2013. In Slovakia, there was a transition from a progressive …

Kiss The Soul: Ways To Empower Creative Change Leadership And Intuition In Organizations Starting By Creating A Training Module For A Consultancy, Ernee C.P. Ten Anscher

Creativity and Change Leadership Graduate Student Master's Projects

One way to Kiss the Soul to empower Creative Change Leadership and Intuition in organizations is by training. This project is about the development and implementation of a new online training module in March 2021 to a small group of an Amsterdam consultancy. It consisted of four two and a half hour zoom sessions on Thursday evenings. The training is placed in a context of kissing the soul for new unexpected beautiful and meaningful organizational impact. This original concept of Kissing the Soul means: making loving contact with what matters deeply to yourself and sharing this with other people to …

Census Tracts, Racial Separation, And The Landscape Of Higher Education, Aaron Scholl

College of Business: Dissertations, Theses, and Student Research

This dissertation centers on research at the intersection of labor, public, and urban economics. Chapter 1 details the role, process, and history of census tract delineation prior to each Decennial Census, and investigates short- and long-run implications of neighborhoods that receive further delineation, or become “split”. Using a difference-in-differences empirical design, I exploit Decennial Censuses from 1980 to 2010 to find that “split” census tracts increase in their proportion of Black residents and these effects persist decades. Further evidence suggests that the Low-Income Housing Tax Credit program may play a role in concentrating residents in areas with greater census tract …

Arbor Day Foundation Tree Programs Recommendations Report, Lane Knott, Mary Morton, Peyton Walker, Haley Faust, Kyler Caverzagie, Alex Sanchez

Honors Program: Senior Projects (Public)

Executive Summary

Project Description

We explored ways for the Arbor Day Foundation (ADF) to increase the value proposition for Tree Cities and Tree Campuses through application addendums and existing organizations.

Recommendation

We propose including an addition to the Tree City application for a grant awarded to Tree Cities that plant trees in underserved areas of the community.

We also recommend inviting Tree Campus to join the Alliance for Community Trees (ACT). Through membership, they will attend and participate in the Partners in Community Forestry Conference.

Rationale

The Tree City program is being under-utilized in connecting resources with communities. ADF can …

Design Thinking As A Means Of Citizen Science For Social Innovation, Hoe Chin Goi, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

Members of the public or community can play a significant role in the development of social innovations. When a social innovation is developed involving a scientific approach and the community, there is the confluence of two fields-citizen science and social innovation. Social innovations can be developed through the employment of design-thinking. In this paper, we advocate design thinking as an approach to marry the two fields for a desired outcome of improved community life in ageing housing estates in Tokyo. The two fields, citizen science and social innovation, are described in brief before the design thinking method is introduced and …

Green Gains Green: A View Of How Sales Is Affected By Sustainability And Innovation In A B2b Setting, Justin Ruben Munoz

Open Access Theses & Dissertations

The Dissertation topic that I have chosen to study places both a prominent topic currently making waves in marketing with the field of marketing that has quickly become my specialty and my focus of research going forward. I have chosen to study green and sustainable measures that organizations currently put into practice along with how those sustainable initiatives affect the sales and revenue of that organization. The context of the study is in business-to-business (B2B). Specifically, this current research takes place in a new context that has seldom seen research in the current decade, as most of the research on …

Intraorganizational Adaptiveness: Conceptual And Empirical Examination Of Salespeople's Adaptation Within Their Firms, Gabriel Moreno

Open Access Theses & Dissertations

The role of salespeople in their firms has evolved drastically in the past two decades, especially in the amount of knowledge and skill required to contribute to their firms’ success in the contemporary B2B marketplace. Salespeople are increasingly considered as strategic employees who can provide a competitive advantage for their firms by providing intelligence gathered from their deep engagement in the marketplace. Modern salespeople act as consultants, relationship managers, and solution specialists, among many other roles. Due to the marked changes in the roles carried out by salespeople today, this investigation sets out to examine the most current developments in …

Essays On The Financial Implications Of Economically Linked Firms, Chao Wei

Open Access Theses & Dissertations

This Dissertation consists of two topics on the financial implications of economically linked firms. The Chapter 1 examines the impact of supply chain concentration on purchasing firm's financing costs. I find that purchasing firms engaging in less concentrated supply chain structure are subject to higher risk and cost of equity. This effect is more pronounced when the supplier's financial performance deteriorates or when the purchasing firmâ??s purchase demand is large. I also provide evidence that lower supply chain concentration increases purchasing firm's cost of debt. Lenders charge higher interests on the corporate loans as their compensation for the additional risk …