Business Commons^™

A Survey Of Financial Accounting Reporting, Charles Upton

Honors Theses

This thesis takes a survey of key accounting issues and concepts addressed in financial accounting reporting. Accountancy majors of the Sally McDonnell Barksdale Honors College were given a chance to complete their thesis before their internship of senior year by taking two classes over junior year. This thesis was constructed under the guidance of Dr. Vicki Dickinson in this discussed class. The thesis itself is a compilation of twelve different accounting cases, and each case studies various area of financial reporting.

The Existence Of Social Media As A Promotional Media In The Hijab Image Revolution In Indonesia, Melly Maulin Purwaningwulan, Asep Suryana, Uud Wahyudin, Susanne Dida

Library Philosophy and Practice (e-journal)

This research purposed to in-depth analyzing about the existence of social media as promotional media in the hijab image revolution in Indonesia, to examine it’s cause and give the picture of hijab image in Indonesia. This research is conducted with qualitative approach and case study method. The result showed that social media increasingly exist in promoting Muslim fashion, because of the changed in Muslim consumers who are more religious but also more intense using social media. Hijab image revolution was encouraged by the communities and role models who emigrated (hijrah). Hijab image became diverse, characterized self identity, and …

Ethics, Corporate Social Responsibility, And Law, Luminita M. Cirstea

MBA Student Scholarship

Corporate Social Responsibilities (CSR) and organizational ethics have been described with a variety of definitions in the past literature, without any explanations of the underlying motives and assumptions. For instance, Kim, Youn, and Lee (2019) define CSR as “activities or processes concerned with how an organization exceeds the minimum obligations to stakeholders’ specified through regulation and corporate governance” (p. 682). Although these descriptions have demonstrated different details and expectations of what social, business, and legal procedures a company can engage in, CSR defines the relationship between an enterprise and the community the industry serves. Additionally, CSR concentrates on the voluntary …

Honors Accounting Thesis, Robert Loeb

Honors Theses

This thesis consists of nine case studies that involved analyzing the financial statements of both domestic and international companies. These analyses examined a number of accounting related issues and key management decisions regarding accounting policies. The cases required the consideration of management’s responsibility to report accurately and completely the financial results of operations in regard to accounting policy decisions pertaining to financial statement presentation, bad debt expense recognition, and capital asset depreciation. In addition, the cases explored other current topics in accounting such as the convergence of U.S. Generally Accepted Accounting Principles with International Financial Reporting Standards and the implementation …

The Impact Of Audit Engagement Partner Disclosure On Audit Outcomes In The United States, J. Alan Bell

PhD in Business Administration Dissertations

ABSTRACT

THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES

by

James Alan Bell

This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement partner’s identity. Prior to the ruling, the audit engagement partner (AEP) was known only to the company’s management, audit committee, audit firm, and regulators. The PCAOB maintains that disclosure of the AEP will increase the partner’s sense of accountability; and increase transparency in the audit process; leading to improved audit quality; and improved financial reporting quality; thereby improving the credibility …

The Informed Human Firewall: The Impact Of Knowledge Dimensions On Employees' Secure Behavior, Ashraf Mady

PhD in Business Administration Dissertations

Organizations implement a variety of knowledge mechanisms such as information security education, training, and awareness (SETA) programs and information security policies to influence employees’ secure behavior. However, skills gained through these knowledge mechanisms have not always translated to secure behavior. Protection motivation theory (PMT) is a widely used and accepted theory in information security behavioral research. Nevertheless, information security research has not examined the impact of knowledge mechanisms on PMT psychological processes. This study explains the key psychological processes that influence employees’ secure behavior and seeks to understand how organizational knowledge mechanisms influence these key psychological processes that form threats …

Staff Council Meeting Minutes, Georgia Southern University, Staff Council

Staff Council Meeting Minutes & Agendas

No abstract provided.

Staff Council Agenda, Georgia Southern University, Staff Council

Staff Council Meeting Minutes & Agendas

No abstract provided.

Google Ads: A Strategic Audit, Jessee Zhang

Honors Program: Senior Projects (Public)

Google began as an internet search product, allowing users to find relevant sites based on a search query. Over the past several decades, Google has become an extremely large and profitable business though online digital advertisements. While Google has a diverse product mix, the overwhelming majority of its revenue is generated through ads. This strategic audit first looks at the current external environment, looking at the political, economic, social, and technological changes and opportunities relevant to the industry. Then, it looks at the current competitive environment and shows the profitability of the business because of the large barrier to entry. …

Increasing Operator Skills In A Manufacturing Environment, Bobbie Lee Hubbard

Instructional Design Capstones Collection

A plastic-injection molding facility is converting many machines into more automated systems. These complex systems require higher-level skill sets than current operators have been trained in. There is a need to increase the level of competency in most, if not all, of the operators at the Facility, and create a system of levels that engages employees and encourages learning new skills to increase their position and pay.

There is a need for a clear path of compensation based on skills and actions. The Facility is currently not optimizing or maximizing their current portfolio of machines and resources, leaving an unknown …

Generational Differences In Remote Work, Lauren Nowakowski

Honors Theses

In business, a remote worker consists of an individual that does their day to day work from an environment that is out of the office. Some employees work remotely 1-2 days a week; other times, it is remote work all the time. Different generations may view remote work differently. Some may find it to be a blessing, others a curse. This report will discover what generations are best suited for remote work, and which are better off in the office. The organization begins with defining who a remote worker is. Next, there are the benefits of having a remote worker …

Marketing Plan For The Foundation Scholarship Program, Marissa Chupp

Honors Theses

The Foundation Scholarship is a full-tuition scholarship for incoming freshman who meet the scholarship’s criteria at Western Michigan University (WMU). Along with the scholarship funds, the Foundation Scholar program aids students by providing a solid community of peers and mentors. Since the program’s debut in 2015, there has been no marketing plan set in place. This thesis is devoted to the creation of a marketing plan that can be used as a guideline to promote the Foundation Scholarship. The goal of this marketing plan is to persuade donors to give to the program and incoming WMU students to apply for …

The Santa Clara, 2019-04-18, Santa Clara University

The Santa Clara

No abstract provided.

The Cross Section Of Expected Returns: Evidence From Implied Beliefs Of Active Mutual Funds Managers, Jorge Sabat

Doctor of Business Administration Dissertations

I develop a new test to compare the performance of asset pricing models. Using the industry allocations of active US mutual funds, I employ a structural model to estimate the implied expected returns on industry portfolios. For each asset pricing model, I use the factor loadings and the implied expected returns to calculate the implied expected factor risk premium. I compare the models based on the implied Sharpe ratio of the market portfolio. My methodology identifies the asset pricing model that not only generates the highest Sharpe ratio for the market but also best tracks the ex-ante Sharpe ratio. I …

The Role Of Gender In Workplace Exhaustion: Female Perceptions Of Stress In The Technology Workplace, Madison C. Wills

Honors College Theses

As the role of the information technology professional expands, an increasing amount of technology employees are experiencing workplace exhaustion. Adding to that stress, women face other obstacles as minorities in the field. This project identifies characteristics of how gender influences perceived stress and exhaustion in the technology workplace. Through the use of statistics and spreadsheets, this study analyzes survey data regarding information technology professional job perceptions. Expanding upon previous research on this data set, this study adds the element of gender. It was discovered that men were more likely to experience stressors such as role conflict, role ambiguity, and a …

What Happened To Venezuela?, Harris Jones

Honors Theses

By studying academic research, I investigate the root causes of the crisis in Venezuela today. The research studied lays out the historical factors that have contributed to the crisis. Venezuelan politics and global politics play a role in the crisis in addition to economic factors. The situation in Venezuela has been developing for years but has gained more attention recently as the economic crisis has caused a humanitarian and political crisis as well. I chose this topic because I am interested in how colossal crises occur and I am interested in Spanish speaking countries because it is my minor. Specifically, …

Strategic Continuity Plan, Margaret Scannell

Honors Theses

To earn a Minor in Nonprofit Leadership with Certificate at Western Michigan University (WMU), all students must enroll in PADM 3210 and 3220, which are one-credit courses two different semesters. The difference between earning a nonprofit minor with certificate versus without certificate is a 300-hour internship, enrolling in PADM 3210 and 3220, and attending the Alliance Management Institute Conference (AMI). At AMI, which happens for three days every January, the Nonprofit Leadership Alliance (NLA) will give graduating students their credentials of Certified Nonprofit Professionals (CNPs).

This course, PADM 3210/3220 is direct involvement in the Nonprofit Leadership Student Association (NLSA). I …

An Investigation Into The Effective Factors On The Intention To Commercialization Of Knowledge In A University: A Case Study, Ali Biranvand, Mohammad Hassan Seif, Soheila Safa, Saeid Mazloumian

Library Philosophy and Practice (e-journal)

The purpose of this study was to provide a causal model for factors affecting the commercialization of academic research. This study is applied research in terms of purpose and a descriptive study of correlation type in terms of method. The statistical population consists of 499 graduate students at Engineering School of Shiraz University. The data gathering tool was a questionnaire. Cronbach’s alpha coefficient was used to assess its reliability. In this research, the effect of following variables on attitude to the commercialization of Knowledge (ACK) of knowledge is investigated: psychological empowerment (PE), self-efficacy, university policy (UP), social capital (SC), and …

Influence Of Business Information Use On Performance Of Small And Medium Enterprises In Port-Harcourt Nigeria., Okoro Obinna Jeremiah, Yacob Haliso, Otuza Evans Chima

Library Philosophy and Practice (e-journal)

Abstract

At the center of any economy lies the contributions of the SMEs. It is documented that the economic growth experienced in the developed countries of the world can be attributed largely to the contributions of the SME sector. Unfortunately in Nigeria, research has shown the performance of SMEs to be low especially in Port-Harcourt. This study examined by analyzing the influence of business information use on performance of Small and Medium Enterprises in Port-Harcourt Nigeria. Data collection was done by the use of a self-structured questionnaire. Four hundred and forty eight (448) copies of questionnaires were distributed to proprietors …

Higher Education And Nation Building In Southeastern Africa, International Student Organization

Bryant REDay (Research and Engagement Day)

No abstract provided.

Dependent Coverage Mandates And Moral Hazard, Fred Bedsworth

Applied Econometrics Workshops

Empirical studies have found it difficult to separately identify adverse selection from moral hazard since the individual effects tend to affect observable behavior in the same way. Using the state level dependent coverage mandates that were passed before the Affordable Care Act's dependent coverage mandate took effect, I am able to control for selection into insurance and more credibly identify moral hazard. More specifically, I use the variation in eligibility criteria and the timing of implementations of the mandates across states over time in order to discern among the individual effects of hidden information. Data from the Behavioral Risk Factor …

Role Reversal: Exploring The M&A Process When The Family Firm Is The Acquirer, Darin Dredge

PhD in Business Administration Dissertations

Mergers and acquisitions (M&A) are a popular strategy to grow a firm. The prevalent view is that large, publicly traded non-family firms acquire much smaller, usually privately held firms, many of which are family owned. This view neglects, however, that family firms also utilize M&A to grow. Moreover, the vast majority of companies – even the largest – are family controlled. However, we know little about why and how family firms use M&A as a growth strategy. Furthermore, the M&A process – defined as pre-acquisition decision making and post-acquisition integration – is different when families take on the role of …

Ann Hopkins Papers., Beth S. Harris

Finding Aids: Guides to the Collections

This is a collection of personal and professional papers related to the Hopkins v. Price Waterhouse (Wash., D.C. Federal District Court) and Price Waterhouse v. Hopkins (U. S. Supreme Court) cases. The final decision capped a seven-year battle against Hopkins’ employer for gender discrimination and her final victory in 1990 helped to expand workplace discrimination laws to include gender stereotyping.

The collection date ranges from 1967-2001 and includes correspondence, court documents, materials related to the book So Ordered: Making Partner the Hard Way (University of Massachusetts Press, c1996), newspaper and periodical publications, photographs, and a scrapbook.

Additional personal correspondence (1965-1989) …

Venezuela's Collapsed Economy And The Resulting Effect On International Business With The United States, Sarah Caldwell

Senior Honors Theses

This thesis explores the current economic and political state of Venezuela, as well as the factors that contributed to the nation’s present challenges. By evaluating current information regarding international relations and international business affiliations, this study investigates and summarizes how Venezuela’s current instability has affected the country’s trade relations with the United States. The research found in this thesis demonstrates that the actions of Venezuela’s government have severely injured international business relations with multi-national firms operating out of the United States.

Western Michigan University Stallions Club Hockey Business Plan, Zachary Roberts

Honors Theses

This project discusses the different areas in which the Western Michigan University Stallions hockey club can improve their organizational structure. Being a part of the club from 2015 – 2019, I saw the tremendous amount of growth that the club had throughout Western Michigan University and the hockey world, but also understood that there was much room for improvement. By addressing these issues and offering solutions of improvement, the club will have a strategic direction to move forward with and implement.

The objectives of this plan are: (1) improving internal operations (2) increase involvement with the Kalamazoo community (3) increase …

The Impact Of Political Ideology And Mass Shootings On Firearm Acquisition In The United States, Seraiah L. Scamardo

Undergraduate Research Conference

This research explores the determinants of firearm acquisition in the United States in two parallel areas: (1) the impact of political ideology, and economic well-being and (2) the impact of mass shootings.

A Valuation Of Trecora Resources, John Bledsoe, Braxton Berthot, Ashley Spitzmiller, Joshua Hunter Mcclellan

Undergraduate Research Conference

No abstract provided.

Performance Of Hispanic-Owned Businesses In Nacogdoches, Texas, Francia Y. Olivares Briseno

Undergraduate Research Conference

Hypothesis

"The Hispanic business owners have an increasing potential to become big businesses in the East Texas town because of the growth of the Hispanic population in town"

A Macroeconomic Approach For Modeling Road Traffic Fatality Rates, Josephine Unger

Undergraduate Research Conference

Introduction

After spending a month in Senegal, I noticed the lack of sound infrastructure and safe, reliable transportation systems. Using World Bank data I developed a macroeconomic predictive model for national road traffic mortality rates.

Sfa Student Involvement In Religion And Spirituality, Jannah Wright

Undergraduate Research Conference

Understanding how others interact with religion and spirituality in both broad and narrow terms can aid in successfully reaching a captive audience. Here, information regarding relationships with religion and spirituality will be reported to understand trends in spiritual involvement among SFA students. The latter of these two is a potentially useful resource for campus spiritual organizations looking to understand and expand their current audience and increase service attendance.