Business Commons^™

Ua19/16/2 Football Press Releases, Wku Athletic Media Relations

WKU Administration Documents

Press releases, photos and statistics for WKU football team for 2021.

Ua19/16/2 Baseball Press Releases, Wku Athletic Media Relations

WKU Administration Documents

Press releases, photos and game statistics for WKU baseball team in 2021.

Tolle Lege Works Published In 2021, Mcquade Library

Bibliographies

Compiled Tolle Lege bibliography of works published by members of the Merrimack College Community in 2021. Works include journal articles, books, book chapters, conference presentations and posters, and more.

The Push For Independence: A Closer Look At The United States And United Kingdom Regulatory Environments, Nicholas Hardner

Senior Honors Projects

The purpose of this research project is to examine the regulatory environments of both the United States (U.S.) and United Kingdom (U.K.) and to further compare and contrast the two. This comes in recent light of the prominent topic of the Big Four public accounting firms (i.e., Deloitte, Ernst & Young, KPMG, and PricewaterhouseCoopers) being called to separate their audit practices from their other lines of service over independence concerns within the U.K. At the time of the creation of this project’s focus, there had been public outcry for this action to take form after numerous audit failures, which came …

President Trump’S Payroll Tax Deferral And Its Implications, Brian Synek

Senior Honors Projects

This paper explores the general concept of payroll taxes and the wide-ranging effects of President Trump’s payroll tax deferral. This single executive action has impacted millions of people and may impact millions more in the years to come. To determine the payroll tax deferral’s effect on a wide variety of stakeholders, I used a mix of sources including but not limited to federal laws and regulations, professional practice guides written by practicing CPAs, and academic and mass media publications. Furthermore, I conducted interviews with practicing tax professionals to discern what impact the payroll tax deferral may have on long-term tax …

Living Up To Your Codes? Corporate Codes Of Ethics And The Cost Of Equity Capital, Hong Kim Duong, Marco Fasan, Giorgio Gotti

Accounting Faculty Publications

Purpose-

Previous literature provides mixed evidence about the effectiveness of a code of ethics in limiting managerial opportunism. While some studies find that code of ethics is merely window-dressing, others find that they do influence managers' behavior. The present study investigates whether the quality of a code of ethics decreases the cost of equity by limiting managerial opportunism.

Design/methodology/approach-

In order to test the hypothesis, the authors perform an empirical analysis on a sample of US companies in the 2004–2012 period. The results are robust to a battery of robustness analyses that the authors performed in order to take care …

Exchange Rate Pass-Through Into Japanese Import Prices: Evidence At Both Bilateral And Product Levels, Channary Khun, Sokchea Lim, Hem Basnet

2021 Faculty Bibliography

This study investigates the degree of the exchange rate pass-through to Japanese bilateral import prices at the product level for major Japan's trading partners (US, EU, and Asian NIEs) for a period (1998:1-2010:12) dubbed as Japan's lost decade and marked by a gradual the exchange rate appreciation against the US dollar. By considering both country and product dimensions in a unified framework, this study makes one of the first attempts to analyze the responsiveness of Japanese import prices to exchange rate movement. The empirical analysis suggests a declining exchange rate pass-through to Japanese import prices at the bilateral level in …

Gender Bias And U.S. International Adoptions, Channary Khun, Sokchea Lim

2021 Faculty Bibliography

An earlier study shows that there are no gender preferences among U.S. adoptive parents of international adoption. Yet, every year the U.S. adopts more girls than boys from various countries in the world. Thus, this paper investigates the effect of gender bias in 178 nations on skewed gender composition of U.S. adoptions over the last decades. Using female to male infant mortality rate as a proxy for postnatal discrimination against daughters, we find that the degree of discrimination in sending countries positively affects the excess of female to male adoptions. A one percentage point increase in the relative mortality rate …

How To Sell A Dinosaur Club Curriculum, Ronit Gandhi, Lilly Zhou

Honors Program: Expanded Learning Clubs

After school club that reads "How to Sell a Dinosaur" that integrates creativity and abstract thinking into an advertising-focused experience.

Why Don’T You Play The Game? Evaluating The Use Of Gamification In An Undergraduate Finance Course, Alfonso Miguel N. Sevidal

Finance and Accounting Faculty Publications

The board game Monopoly is used as a gamification tool in an undergraduate finance course in a private business school in the Philippines. The use of Monopoly as a gamification tool is evaluated using Han’s (2015) adaptation of the spiral curriculum and Landers's (2015) theory of gamified learning. According to Han, the spiral curriculum “is the circular model best suited to gamification as pedagogy because it allows students to learn and practice basic skills in order to master advanced tasks.” Meanwhile, Landers’s theory of gamified learning posits that “gamification affects learning via moderation when an instructional designer intends to encourage …

The Power Of Words In Crowdfunding, Yuanqing Li, Sibin Wu

Management and Decision Sciences

In this chapter, the authors first provide an overview of the crowdfunding phenomenon. Through the literature review of crowdfunding success factors in the four models, the authors then summarize that the current entrepreneurial research focused on success factors has failed to sufficiently examine how the power of words would affect crowdfunding. Therefore, the authors propose that non-verbal and verbal cues are crucial to entrepreneurial financing success. Based on the insufficient research related with those cues, especially the non-verbal ones, the authors open an area of study on non-verbal and verbal cues in the entrepreneurial financing process by conducting and writing …

Solar Energy Penetration And Volatility Transmission To Electricity Markets - An Australian Perspective, Abdul Rashid Abban, Mohammad Z. Hasan

Business Papers and Journal Articles

The contribution of solar energy to electricity production has intensified in recent years. In this study, we aim to measure the impact of higher solar penetration on electricity prices across regional and national electricity markets in Australia. Using daily data, we also estimate volatility transmission among the Australian electricity markets. Univariate and multivariate GARCH models are employed to achieve the objectives of the study. The results show that increasing solar penetration decreases electricity prices in the regional electricity markets of Queensland, South Australia and Tasmania. However, the results further reveal that the joint negative effect of solar energy on electricity …

Towards A Peaceful And Just Society, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

Covid-19 And Oral Health Conditions, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

New Survey Finds Stress-Related Dental Conditions Continue To Increase, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 75th Edition, 2021; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Well-Being Of Metropolitan And Nonmetropolitan Nebraskans [Research Brief], Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz

Nebraska Rural Poll

Provides a synopsis of the report on Well-Being of Metropolitan and Nonmetropolitan Nebraskans by Nebraska Rural Poll researchers.

Includes details about general well-being, perceptions of powerlessness, and specific aspects of well-being.

The Nebraska Rural Poll sampled residents from non-metropolitan counties and regional trade centers in the state. The Nebraska Metro Poll sampled the seven counties that comprise the Lincoln and Omaha metropolitan areas. Both polls sent four mailings regarding or containing the surveys in the spring of 2021 and had an online response option.

Trust In Media, Institutions And Health Information In Nonmetropolitan Nebraska: 2021 Nebraska Rural Poll Results, Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz

Nebraska Rural Poll

Rural Nebraskans’ confidence in many institutions has not changed much during the past four years. However, more rural Nebraskans have a great deal of confidence in the public safety agencies in their community than they did in 2017. Conversely, fewer rural Nebraskans express a great deal of confidence in the presidency than they did in 2017.

Overall, most rural Nebraskans have confidence in their local institutions (public safety agencies in their community, public schools in their community, and voting and election systems in their county). However, most have very little confidence in many national institutions (the Presidency, the U.S. House …

Hdm Model For Assessing The Readiness/Optimization Of Restaurant Delivery Systems, Moise Degand, Duane Murray, Yaya Sirimongkarakorn, Mohammed Thawab, Mohammed Zaid

Engineering and Technology Management Student Projects

This paper assesses the readiness and the optimization of restaurant delivery systems. The restaurant industry has suffered a lot economically during this past year. Several restaurants didn’t survive the pandemic and others still are still struggling to remain open due to local and federal laws preventing gathering in a restaurant. To survive during this pandemic, restaurants will need to pivot and change their day to day business operations. Two surveys research were conducted based on our initial Hierarchical Decision model’s category containing safety, quality, service, economics. One survey was sent to a few restaurant owners and the other was sent …

The Missing Entrepreneurs 2021 “Ireland”, Thomas M. Cooney

Reports

This country profile describes current inclusive entrepreneurship policy issues and recent developments in Ireland, including the COVID-19 response. It also benchmarks self-employment and entrepreneurship indicators for women, youth, seniors and immigrants against the average for the European Union.

The Federal Prosecution Of Al Capone And Its Impact On The Evidentiary Evolution Of Forensic Accounting, Rachel Gumbel

Mahurin Honors College Capstone Experience/Thesis Projects

In the prohibition-era, Alphonse ‘Al’ Capone’s notoriety in Chicago was at its height, and a conglomerate investigation composed of multiple Federal departments launched to take down the impenetrable mobster. Capone’s sound completion of crimes and the threat of retaliation towards key-witnesses inhibited the success of the investigation for the Federal government. Therefore, the Treasury Department’s special investigative unit took charge, seeking to unveil the vast income that Capone failed to report on tax filings. Their efforts led to the successful prosecution of the seemingly untouchable man. An examination of the legal structures in place that allowed for the utilization of …

Banking On Her: The Effects Of Microfinance On Women’S Autonomy In Developing Economies, Zena Pare

Mahurin Honors College Capstone Experience/Thesis Projects

Once applauded as a way to empower the world’s poorest, and in particular benefit women, the practice of microfinance is now perceived with a much more cautious and nuanced lens. Some perspectives state that microfinance improves women’s lives and uplifts communities, while others claim that it increases over-indebtedness and does not provide a viable path to escape poverty. In order to determine if microfinance is an effective use of resources to empower women, this paper analyzes the relationship between women’s autonomy and microfinance to provide further insight into its proposed positive and negative effects. Using ordinary least squares regression analysis, …

Farmers’ Markets & College Students: Shaping Our Shared Community And Bridging The Barrier With On-Campus Interaction, Emma Grace Vaughn

Mahurin Honors College Capstone Experience/Thesis Projects

This project studies the relationship between college students and farmers' markets, with the goal of overcoming known barriers of student participation. A survey conducted at an on-campus farmers' market, Market on the Avenue, details the impact of bringing these events to Western Kentucky University and looks towards the improvement of future markets. The purpose of this evaluation is to understand how effectively this event bridges the known barriers inhibiting WKU student participation in farmers’ markets, and to develop survey data into recommendations for improvement.

Beyond Sustainable: An Analysis Of The Visual Rhetoric Behind The Branding Of Christy Dawn, Megan Mccormick

Mahurin Honors College Capstone Experience/Thesis Projects

This research project offers insight into the visual rhetorical of design decisions made in the marketing materials of Christy Dawn, a sustainable fashion brand. The primary goal of this research is to identify several motivators, based on prior studies, for the consumption of sustainable fashion and analyze the existing marketing visuals of Christy Dawn’s brand, specifically in how they appeal to these motivators, thus also communicating their sustainable rhetoric to consumers in the process. This project defines these motivators in detail and addresses them in relation to particular elements of design in Christy Dawn’s materials, such as images, color, and …

Analytics Capability In Marketing Education: A Practice-Informed Model, Justina Setkute, Simone Kurtzke Dr.

Articles

As marketing continues to be transformed by technology and the explosion of big data, academic research has identified a significant need for analytics skills in marketing education. However, it is unclear whether current curriculum approaches to marketing analytics equip students with the skills employers need and prepare them effectively for data-driven marketing roles. This study identifies the knowledge and skills marketing graduates require for analytics practice to bridge the theory-practice gap and increase students’ employability. Our research reveals that a blend of knowledge, soft and technical skills is needed, and that the ability to communicate insights from data to stakeholders …

Appropriation Of Artisans' Intellectual Property In Fashion Design Accessories: Piracy Disguised As Giving Back?, Clovia Hamilton

Technology & Society Faculty Publications

Creative industries are industries focused on the creation and exploitation of intellectual propert, including art, fashion design, and related creative services, such as advertisement and sales. During a trip to Burkina Faso in \Nest Africa, Keri Fosse was taught by an African woman how to wrap newborns with fabric in a manner that creates a strong bond and frees the mother's hands for other tasks. Burkina Faso has a craft culture and is known for its woven cotton and the textile art of Bogolan. Bogolan is a technique original to Mali and involves the tradition of dyeing threads with bright …

Identifying Sources Of Covid19 Pandemic Supply Chain Fragility, Clovia Hamilton

Technology & Society Faculty Publications

Supply chain management is in the industrial engineering management and operations management disciplines. It involves product procurement of raw materials, production, storage, distribution, wholesales, and retail sales. The COVID19 pandemic has the added challenge of healthcare service operations management. This paper is a bibliometric study of the COVID19 supply chain fragility problem. In February 2021, the United States’ President called for a review of the pandemic related supply chain for vaccines, personal protective equipment (PPE), medical equipment such as ventilators, and food. This study involves a search for references published between January 1, 2020 and April 30, 2021. It reveals …

Executive Coaching: A Cohesive Conceptual Model And The Qualitative Investigation Of Executive Coaching Styles, David Morelli

Electronic Theses and Dissertations

Executive coaching is a field in search of a conceptual model to tie together disparate studies and theories. While several decades of research validate ‘that’ coaching works (Athanasopoulou & Dopson, 2018), it’s been unclear is to ‘how’ coaching works. For over two decades, the field has been calling out for a conceptual model (Kilburg, 1996; Athanasopoulou & Dopson, 2018) and hasn’t known where to turn. While several attempts have been made, each of them suffered from conflation and lack of specificity, perhaps due to the lack of theoretical grounding amidst coaching’s nascence as a field. Answering this call is important …

Reaching Across The Divide: The Role Of Cultural Events In Peacebuilding, Bernadette Quinn, Adrian Devine, Frances Devine

Articles

This article assesses whether or not a cultural event can play a peacebuilding role during the postviolence phase of conflict. Cultural expression has long been a contentious issue in Northern Ireland, no more so than in Derry/Londonderry, the city at the center of this study. Adopting a qualitative approach, the authors used the city’s Fleadh Cheoil (2013) event as a case study and found that it served three of the seven peacebuilding functions outlined by Paffenholz and Spurk: social cohesion, in-group socialization, and intermediation/facilitation. The findings suggest that the event enabled positive change by building “bridges” and developing intercommunal trust …

Ua19/16/1/5 Hilltopper Golf 2020-21 Season Statistics, Wku Athletic Media Relations

WKU Administration Documents

Statistical analysis of the 2020-21 men's golf team season.