Business Commons^™

A Comprehensive Analysis Of Cases In Financial Accounting, Anna Lapayeva

Honors Theses

The thesis constitutes a comprehensive analysis of various cases in financial accounting. The topics included investment decisions, income statement, property, plant, and equipment valuation, accounts receivable, allowance for doubtful accounts, research and development, data analysis, interest bonds, stock and dividends, securities, income taxes, and revenue recognition. The GAAP standards for the subjects include many options that can be used, and accounting will be significantly different dependent on the choice the firm will make. The research highlighted the respective differences in the methods and thoroughly explained the reasonings behind the chosen methods in cases. Topics were investigated over the course of …

Accounting Principles: A Collection Of Case Studies, Rachel Brunette

Honors Theses

For my thesis, I completed twelve case studies to analyze common accounting concepts with real companies and scenarios. Over two semesters, I was given the cases by Dr. Victoria Dickinson in a course specifically designed by the Sally McDonnell Barksdale Honors College. The purpose of the course and this thesis is to gain a better understanding of various accounting topics in respect to the current U.S. Generally Accepted Accounting Principles (GAAP) and Financial Accounting Standards Board (FASB). The case study titles are broad but each case take an in-depth discussion into specific areas with the use of short answers, calculations, …

A Discussion Of Twelve Financial Accounting Topics, Katherine T. Oglesby

Honors Theses

The purpose of this paper is to investigate twelve different financial reporting topics using specific scenarios and financial positions of existing companies that have been presented in various case studies. The case studies cover multiple topics, long-term debt, equity sales, marketable securities, deferred income taxes, revenue recognition, financial reporting of cash flows, impairments and securities’ sales related to debt, and capitalized costs and earnings quality. In addition to the financial reporting topics, four cases cover various accounting-related topics, including data analytics incorporated into the profession as a whole, transparency and ethics both during the accounting recruiting process, along with during …

How Clean Is The Food We Eat From Street Vendors In Orlando, Florida?, Bendegul Okumus, Sevil Sonmez

ICHRIE Research Reports

Convenience, low cost, and opportunities to experience unique flavors have led to an increase in street food consumption worldwide. There are approximately 117,000 food trucks in the U.S., representing approximately $857 million in sales annually. Some of these food trucks are unlicensed and some truck vendors are unwilling to comply with requirements for food preparation, permits, parking, and inspection processes. Data were collected from food trucks in Orlando, Florida in order to have a clear understanding of risk factors. Food samples were collected from food trucks and analyzed for microbiological contamination. To investigate possible safety risks, 30 different samples were …

Does Ranking Explain Actual Performance? A Case Of Wef Tourism Competitiveness Report, Mohd Hafiz Hanafiah, Mohamad Abdullah Hemdi, Ismail Ahmad

ICHRIE Research Reports

A competitive tourism destination should generate tourism revenues. Defining and measuring competitiveness is crucial for a tourism destination, especially to appraise its performance compared to the competitors. The Travel and Tourism Competitiveness Index (TTCI) was developed by the World Economic Forum (WEF) in 2007 as the only tourism competitiveness indicator. The TTCI has been subjected to methodological criticism, such as the arbitrary weighing of variables. Underdeveloped countries are rated lower while the first-world countries are the highest rated tourism destinations in TTCI. Their ranking has been buoyed by their quality infrastructures, but not on tourist motivation to visit their diverse …

Don’T Make Your Guests Wait On Line, John Gerdes Jr., Betsy Stringham

ICHRIE Research Reports

This report compares hotel reservation website load times to best practice. Long load times can cause users to abandon websites, resulting in lost revenue. Results from our research indicate load times for hotel reservation websites exceed best practice times for both desktop and mobile devices. Site design must consider load time with competing design requirements.

How To Apply A Strategic Approach To Deliver Legacies From Hosting Mega Sport Events, Tracey J. Dickson

ICHRIE Research Reports

In the process of bidding for and organizing mega sport events (e.g., Olympics, Paralympics, and FIFA World Cups), there are many opportunities to leave a legacy for the host communities. The more obvious legacies are new stadiums, better transport, and urban redevelopment. Less obvious legacies are increased sport participation and enhanced volunteering activity. There is little research after the events that demonstrate these legacies. This Research Report is informed by recent research that highlights the lack of strategic planning for legacies. To outline how a host community could increase their chances of delivering legacies after hosting mega sport events this …

So Just How Satisfied Are Millennials With Their Hotel Experience?, Seunghyun "James" Kim, Jaemin Cha, Arjun Singh, Bonnie Knutson, Forrest Morgeson

ICHRIE Research Reports

The millennial generation is emerging as a powerful economic force across all economic segments, including lodging. With millennials being the largest generation of consumers, it is important to understand their satisfaction in important areas across two hotel segments as defined by price. We drew the data from the highly regarded American Customer Satisfaction Index. As this cohort increases in purchasing power, hotel brands are enhancing their offerings to better engage this segment. Thus, in an increasingly competitive lodging sector, it is important to examine drivers that influence this generation’s hotel experience. Our study focused on these drivers in two price …

Mountains And Marijuana: Motivations Of Visitors To Colorado, Lorraine Taylor

ICHRIE Research Reports

Legal sales of retail marijuana began in Colorado on January 1, 2014. At this time a new market of marijuana tourists was born. The purpose of this study was to better understand marijuana tourists: their characteristics, behavior, and motivations. Marijuana stores and the tourist destinations where they are located can benefit from targeting this niche market. As more states continue to legalize retail marijuana, this research can be useful in various geographical regions in the US.

Effective Hotel Brand Management - Don’T Forget The Role Of Your Employees!, Yao-Chin Wang, Ceridwyn King

ICHRIE Research Reports

Employees are a vital element of a customer’s hotel experience. Responsible for delivering the differentiated experience reflected in the hotel’s brand, employees are an important brand resource, necessitating brand management adopt an external and internal perspective. This report explains internal brand management and the favorable brand outcomes that result.

The Role Of Fairness, Job Satisfaction, And Co-Worker Cohesiveness In Influencing The Desire For Unionization Among Polish Cooks, Piotr Zientara, Anna Zamojska, Monika Bak

ICHRIE Research Reports

Hotel work is characterized by long and unsocial shifts, and many hotel employees feel tired, treated unfairly, and dissatisfied with their jobs. There is a high incidence of part-time and temporary employment that translates into low pay, job insecurity, and limited access to training. Hotels in some countries – notably, Poland – are practically without collective representation leaving hotel workers with a weak bargaining position. This study aimed to find out whether hotel employees might be interested in unionization and whether, in the absence of unions in the workplace, staff can count on their co-workers for support and, whether this …

The Examination Of Entertainment Product Performance In Macau, Jian Ming Luo, Chi Fung Lam

ICHRIE Research Reports

Macau surpassed Las Vegas as the top gaming destination many years ago. Entertainment is a crucial element in many gambling destinations. Associating entertainment and gambling helped create a more appealing image and package of gambling destination. This study investigated the performance of entertainment products in Macau. This study used convenience sampling to collect 300 usable questionnaires from three tourists’ departure spots. Respondents were asked to evaluate the importance and performance of seven categories of entertainment products. The most important entertainment products were Family Fun and Show. Most people did not think Beauty and Wellness, or Sports and Recreation were important. …

Do Part-Time Employees Matter In The Restaurant Industry?, Jangwoo Jo, Hyun-Woo Joung

ICHRIE Research Reports

There has been a substantial increase of non-standard work arrangements such as part-time, contingent, and temporary work in the restaurant industry. According to the National Restaurant Association, the overall turnover rate in the restaurant industry was 72.9% in 2016 and this rate has been increasing since 2010. The findings clearly indicated that part-time employees were less satisfied with their current job situations as compared to their counterparts. This study also found that none of the predictors of employee turnover intention in the part-time employee group had any impact on lowering turnover intention, implying that the high turnover intention of part-time …

A Data Envelopment Analysis Of West Virginia School Districts, Eduardo Minuci, Amir B. Ferreira Neto, Joshua Hall

Faculty & Staff Scholarship

West Virginia schools are consistently below the national average on the National Assessment of Educational Progress. Using Data Envelopment Analysis, we estimate the technical efficiency of West Virginia school districts. We find less variation in technical efficiency in West Virginia than in similar studies conducted in other states. This appears to be because of state policy imposing homogeneity of input usage. Due to the limited variation in technical efficiency across districts, we cannot analyze how non-school inputs such as socioeconomic factors affect technical efficiency across districts. Summary statistics organized by county economic status, however, suggest that socioeconomic status plays a …

The Public Choice Of Public Stadium Financing: Evidence From San Diego Referenda, Candon Johnson, Joshua Hall

Faculty & Staff Scholarship

Abstract: Local politicians and team owners frequently argue that the public financing of stadiums is important for local economic development. The sports economics literature, however, has largely found that new professional sport facilities do not generate any new net economic activity. We provide context to this literature by exploring the public choice in the public financing of stadiums. In 2016, San Diego had two ballot measures related to the San Diego Chargers. Measure C would allow officials to raise hotel taxes to pay for a new downtown stadium for the Chargers. Measure D would also raise hotel taxes, but explicitly …

A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Thomas Anthony Steis

Honors Theses

The following thesis provides solutions to case studies on various financial accounting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In conjunction with the topics learned in Intermediate Financial Accounting, each case focuses on a separate area of financial reporting through application within specific companies. The thesis displays understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson School …

An Analysis Of Case Studies Regarding Principal Financial Accounting Concepts, Janesse Birdsong

Honors Theses

During Fall of 2017 and Spring of 2018, I participated in an alternate thesis route for accounting majors. The alternate route consisted of enrolling in a year-long course with Dr. Victoria Dickinson and individually completing cases based on financial accounting concepts each week. The cases selected each focus on a specific financial accounting concept. The conclusions reached in the cases were based on materials from the case, in class lecture notes, and an intermediate accounting textbook. Each case presents a series of questions which start with basic accounting concepts and build to more complex conceptual issues. Each case further developed …

Leadership Skills, Promoting Flow And Generating Profit: A Study Of Millennial Managers Through Gamification, Junior Badibanga

UNF Graduate Theses and Dissertations

An increased number or organizations are shifting away from traditional hierarchical, command and control business strategies which focus solely on generating profit to focusing on both people and profit. In this study, Csíkszentmihályi’s flow state (1975/2000) is considered to correspond with the people side of the social enterprise model, where organizations focus on both people and profit. Csíkszentmihályi (1990) describes the flow experience as a mental state which occurs when a person is motivated and fully immersed in an activity, resulting in feelings of energized focus and profound enjoyment. The current study analyzed secondary data from 1,184 millennial managers that …

The Effects Of Casinos On Unemployment: A County Level Analysis, Sally Anne St. Clair Kron

Honors Program Theses

The gambling industry in the United States has experienced significant growth over the past thirty years. As the industry continues to expand, legislators must consider the pros and cons that accompany the industry expansion. This paper examines if the social and economic benefits from the casino industry outweigh the social and economic costs of gambling with a specific focus on the effects on unemployment. The gaming industry creates tax revenue, employment, and entertainment for the community. But it also has a regressive tax structure and creates problems like pathological gambling. This paper analyzes this tradeoff and uses Ordinary Least Squares …

Foreign-Born Workers' Effect On Agricultural Industry In Iowa, Hannah Mcdevitt

Honors Program Theses

It is no secret that Iowa’s reputation relies heavily on farms. Several years ago, a woman from California actually asked me if I ride my tractor to school. I wish I could tell you that was just a fun hook to get you interested in my paper, but it happened. Farming is a part of Iowa’s culture and an essential piece of the state’s economy. Iowa is one of the main pork, corn, and soybean producers in the United States, and its farming roots extend deep into the state’s rich soil.

Work-Related Outcomes And Organizational Commitment, Mushaun Miller

Honors Program Theses

The modern workplace encompasses a multi-generational and diverse workforce. Now more than ever, workplaces include those of various ages, backgrounds, races, and more. It is important for an organization to manage the differences among its employees in order to influence personal and organizational outcomes. After all, work-related personal outcomes allow the employee to evaluate the organization and find his/her place within it- which influences commitment to an organization. Organizational commitment is a crucial goal due to its ability to reduce various dysfunctional behaviors such as absenteeism or turnover. High organizational commitment also leads to various positive outcomes including stronger customer …

The Rhetorical Situation Meets Adult Education: A Public Speaking Workshop For B-School Graduate Students, Lindsey Ives, Janet Tinoco, Sally Blomstrom

Publications

Extant research indicates that there continues to be a gap between employer expectations and the oral presentation skills of B-school graduate students. In order to address this gap, the authors undertook a three-year effort to research, develop, and administer a public speaking workshop focused on preparing new business graduate students to meet industry demands for presentation skills and strategies. Survey and focus group data informed several revisions to the workshop plan. The series of revisions and participant responses point toward the importance of adjusting the elements of the rhetorical situation in order to account for the principles of andragogy when …

2019 Annual Report, Institute For Veterans And Military Families At Syracuse University

Institute for Veterans and Military Families

This report overviews the accomplishments of the IVMF during 2018-2019.

Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Attractive Or Aggressive? A Face Recognition And Machine Learning Approach For Estimating Returns To Visual Appearance, Guodong Guo, Brad R. Humphreys, Mohammad I. Nouyed, Yang Zhou

Economics Faculty Working Papers Series

A growing literature documents the presence of appearance premia in labor markets. We analyze appearance premia in a high-profile, high-pay setting: head football coaches at bigtime college sports programs. These employees face job tasks involving repeated interpersonal interaction on multiple fronts and also act as the “face” of their program. We estimate the attractiveness of each employee using a neural network approach, a pre-trained Convolutional Neural Network fine tuned for this application. This approach can eliminate biases induced by volunteer evaluators and limited numbers of photos. We also use this approach to estimate the perceived aggressiveness of each employee based …

2019 Association Integrated Report; Re-Imagine; Aicpa Annual Report, 2019, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.

The Hague Rules On Business And Human Rights Arbitration, Bruno Simma, Diane Desierto, Martin Doe Rodriguez, Jan Eijsbouts, Ursula Kriebaum, Pablo Lumerman, Abiola Makinwa, Richard Meeran, Sergio Puig, Steven Ratner, Giorgia Sangiuolo, Martijn Scheltema, Anne Van Aaken, Katerina Yiannibas

Other Publications

The Hague Rules on Business and Human Rights Arbitration provide a set of procedures for the arbitration of disputes related to the impact of business activities on human rights. The Hague Rules are based on the Arbitration Rules of the United Nations Commission on International Trade Law (with new article 1, paragraph 4, as adopted in 2013) (the “UNCITRAL Rules”), with modifications needed to address certain issues likely to arise in the context of business and human rights disputes. Each article is accompanied by a commentary, which includes background on the drafting of various provisions in the Rules, explaining in …

Measuring Fiscal And Monetary Policies Spillovers In Asean, Thi Mai Lien Dau, Yuthana Sethapramote

DLSU Business & Economics Review

This paper aims to comprehensively examine fiscal and monetary policies spillovers to real GDP and inflation in ASEAN-5 countries. We examine the effects of shocks from each of the ASEAN members and advanced economies by employing the global vector autoregression (GVAR) model because it allows us to investigate this issue in a multinational system. The empirical results show several important findings. Generally, both internal and external fiscal and monetary spillovers have a significant effect on all ASEAN-5 countries, although internal monetary spillover seems to be stronger than internal fiscal spillovers. At country level, out of the five ASEAN countries, Indonesia’s …

On Implementation Delays, Marginal Costs And Price Dynamics: A Theoretical Note With Implications For The Philippines, Lawrence B. Dacuycuy, Mariel Monica Sauler, Dickson Lim

DLSU Business & Economics Review

It has been known that longer implementation delays in public investments result in sluggish accumulation of public capital. In models in which public capital determines firm productivity, the longer the duration of implementation delays, the

higher the marginal costs which, in a New Keynesian economy means higher price markups. Consequently, higher mark- ups may increase the inflation rate, leading to an appropriate monetary policy response. Using a dynamic stochastic general

equilibrium (DSGE) model, this theoretical note focuses on the relationships among government investments, firm pricing policy, and monetary policy. It addresses some aspects of public investment, and through simulations, characterizes …

Postpartum Celebrity Images: Influence On Self- Thoughts And Appearance Management Behaviours Of Postpartum Women, Alyssa Dana Adomaitis, Kim K. P. Johnson

Publications and Research

Within previous decades, opinions about pregnancy and post-partum behaviour featured in various news articles and within popular literature emphasized issues related to pregnancy and liquor; campaigns against teen pregnancy; pregnancy and weight gain; and pregnancy and dieting behaviour. Attention has shifted from these issues to appearance-related topics including rapid weight loss, exercise regiments and food restriction. For example, photographs of celebrities have provided visual evidence that women can gain weight during pregnancy, give birth and within weeks revert to a thin, pre-pregnant body size. A qualitative method was used to explore to what extent, if any, images of post-partum celebrity …