Business Commons^™

Autonomous Cars And The Anonymous Threat: The Immediate Need For Cybersecurity Legislation For Self-Driving Vehicles, Forrest Albiston

Brigham Young University Prelaw Review

This paper addresses the immediate need for cybersecurity regulations on self-driving cars. The focus of this paper is to discuss the urgency of these laws and put forth the SPY Car Act of 2017 as a solution with some edits. This Act will help ensure the safety of US citizens and will also benefit businesses.

Preemptive War, War Powers, And International Complications: A Need For Reform, Paige Montague

Brigham Young University Prelaw Review

In March 2003, the United States declared official war on Iraq out of fear that Suddam Hussein has nuclear weapons. This war was declared after the United Nations Security Council ruled that the Preemptive War was illegal. Preemptive War is a strange loophole under the War Powers Act and gives the President ability to declare war under the potential of a future threat. The Iraq War did not yield the intended results nor were any nuclear weapons found. Had congress been mandated under an amendment to approve the Preemptive War, the poor consequences both on a domestic and international level …

Undocumented Immigrants And The Us Professional Licensing Problem, Madeleine Truman

Brigham Young University Prelaw Review

The number of illegal immigrants to the United States continues to rise each. Many individuals are blocked from citizenship and its subsequent opportunities by a broken system. Undocumented early arrivals, such as DACA recipients and DREAMers, though currently not targeted for deportation, are prevented from succeeding in their chosen field due to an immigration status they did not choose. Like their native born counterparts, they should have the same right to work in a professional field if they prove themselves to be as equally qualified in all aspects barring immigration status.

New Dentist News (May 2018), Ada Committee On The New Dentist

New Dentist News

New Dentist News offers timely information on scientific, social, educational, political and economic developments affecting new dentists. This collection is historical and items may not reflect current standards. For up-to-date information contact the ADA. The New Dentist News was alternately titled ADA Lifeline, 1997-June 2001.

Relation Between Inward Fdi Flows And Stock Market Development: Evidence From Emerging Economies, Luis Ramirez

Financial Analyst

Foreign Direct Investment (FDI) flows have grown rapidly in size and importance in recent decades. They are an important source of capital in emerging markets and make up a significant proportion of GDP in many countries around the world. The international investment literature provides an extensive list of the impact of such capital flows, ranging from an increase in technological spillovers to a reduction in the market capitalization of the destination country’s stock market. This paper looks at one aspect of this broader research question. It examines the impact of FDI inflows on the size and liquidity of 14 developing …

Revisiting Wealth Effects And Merger Premium Determinants In The U.S. Financial Services Industry, Paul Vita

Financial Analyst

The U.S. financial services industry’s gains are generally soaring these days in light of impending deregulation and lower taxes for their clients as well as for themselves, but have they really emerged from the long shadow cast by the global financial crisis? This paper attempts to examine this issue focusing on two aspects of mergers and acquisitions in the U.S. financial services industry: the wealth effects and the merger premiums. Based on a sample of over 2,500 mergers and acquisitions deals completed during the period 2004 through 2016 and using the event study methodology, this study finds that target shareholders …

The Impact Of Labor Rights On Equity Returns: A Cross-Country Analysis, Robin Lieb

Financial Analyst

There is ample evidence that financial market development leads to economic growth. If improving labor rights can be shown to positively influence equity markets, then that, in turn, will lead to economic growth. The finance literature has examined the impact of a broader metric, namely, the Economic Freedom Index, on equity returns worldwide and the evidence is mixed. This study focuses on one dimension of economic freedom: labor rights. Specifically, the study analyzes the impact of labor rights on national equity market indexes, using the Labor Rights Index developed by the Organization for Economic Co-operation and Development (OECD) and the …

Exploring The History And Trends Of Accounting In Canada And The United States, Annie Songeun Lee

Accounting

During my years at University at Albany, I have studied accounting that is based on the United States regulation, GAAP. As I am from British Columbia, Canada, that uses a different standard, IFRS, I wanted to take this opportunity to research the differences between GAAP and IFRS. The purpose of this research paper is to explore the history of accounting in both countries and compare their differences in education, license requirements, fraud scandals, and their solutions. I will also examine the new revenue recognition, the convergence of IFRS and GAAP, and some of the professionals’ opinions on the trend of …

Human Trafficking In The Wake Of Natural Disasters: Is The United States Any Different Than Third World Countries?, Samantha Stout

Accounting Undergraduate Honors Theses

This research compares the impacts of devastating natural disasters on levels of human trafficking in developed countries to the impacts experienced in third world countries. The two disasters selected for this study were Hurricane Isaac in Louisiana and the Indian Ocean earthquake and tsunami in Indonesia. Factors selected to measure the impacts of the natural disaster include income level, homelessness, and unemployment rates.

Human trafficking is a crime that touches nearly every country around the world. It is known that human trafficking levels are impacted by factors including poverty levels of regions, political unrest, and even natural disasters. There is …

Acquisitions: Walmart Vs Amazon, Scott Sims

Finance Undergraduate Honors Theses

The retail industry is in the process of undergoing major change. Historically big box brick and mortar strategies have dominated, but this is changing in the age of impatience and instant gratification. As consumers want items more conveniently, online retail has taken hold with no semblance of anticipated decline. At the forefront of this transformation are two industry giants: Walmart and Amazon. Walmart finds itself on the side of brick and mortar with 11,718 physical retail locations worldwide. Amazon is dominating the online retail space with control of a staggering 44% of all US e-commerce sales in 2017. These equally …

Illustrating The Contrasts Of Initial Coin Offerings And Initial Public Offerings, Adam Jones

Finance Undergraduate Honors Theses

This paper explores the intricacies of an Initial Coin Offering and how it differs from an Initial Public Offering, specifically in terms of its process, regulations, utility, performance, and risks. The paper begins with an introduction to cryptocurrencies that includes the development of Bitcoin to more recent developments, in order to give readers the proper background knowledge to understand Initial Coin Offerings. The paper then describes the differences between a coin and a token. Finally the paper lays out the characteristics of an Initial Coin Offerings and then compares those characteristics with that of an Initial Public Offering.

Oral History Conversation With Mark Berger, Jack Turner

Philosophy 332: Business Ethics

No abstract provided.

It Takes Two: Developing A Successful Partnership Between Clients And Students In Client-Based Projects, Rebecca Dingus, Alexander Milovic

Marketing Faculty Research and Publications

Both faculty and employers are motivated to advance learning beyond the classroom in order to teach skills required by graduates to succeed in business careers. The authors use a client-based project to build a bridge between marketing theory and practice, allowing students to develop their skills within a course while working with a real company. The authors demonstrate how a client-based project can succeed in the classroom with motivating incentives, positive client engagement, and earning real-world experience-all of which positively enhanced students 'participation, project deliverables, and enjoyment in the class project.

The Impact Of The 120/150-Hour Rule On Candidates To Sit For The Certified Public Accountant (Cpa) Exam: A Study On Women, Aubrey Sanders

Honors Theses

To become a Certified Public Accountant (CPA), one must first qualify to take the exam and consequently, earn the licensure. While the information on the CPA exam tests the candidates on uniform information, the education eligibility requirements to both sit for and earn licensure vary among the U.S. states and jurisdictions. Currently, thirty-nine of the fifty-four U.S. jurisdictions – including Mississippi – have adopted what has become known as the 120/150 educational credit hour rule. This rule allows candidates to begin taking the exam upon earning 120 credit hours, which is equivalent to a bachelor's degree; however, candidates may not …

Do Perceptions Of Businesses Differ Between Higher And Lower Counts Of Social Media Post Engagements?, Tally Shaw

Honors Theses

Social media is bringing consumers and businesses together like never before. Using social metrics such as “likes” and “shares”, businesses can both measure and influence consumer attitudes and behaviors. In an effort to expand upon growing research into the effects likes and shares may have on constructs such as attitude, intent to follow, trust, and adoption intention, this study designs an experiment which manipulates one small and one national business’s actual Facebook posts to measure the effects simply having higher or lower likes and shares can have on a consumer’s perception of that business. Using T-test and Regression Analysis, adoption …

Who Is The Fairest Of Them All? Disney’S Depiction Of Non-Normative Embodiment In Its Villainesses, Caroline Bradley

Honors Theses

The world of Disney has long been criticized for the lack of empowered princesses, racial representation, and unrealistic body images in its princess films. While steps have been made to provide a fairer representation through the bodies of the princesses, there has not been much progress in the way villains’ bodies are depicted. Most Disney villains exhibit a form of disability or non-normative embodiment including missing limbs, old age, or fatness. This thesis will analyze the bodies of three well-known Disney villainesses from three different eras—The Evil Queen, Ursula, and Mother Gothel—and will demonstrate how their bodies reflect the historical …

Japan, Panama, And The United States: The Influence Of Cultural Values And Personal Ethics On Fraud Prevention Awareness, Rachel Elizabeth Williamson

Honors Theses

Fraud is defined as the intentional misrepresentation of facts for the purpose of personal gain, whether financial or otherwise. Transparency International’s annual global Corruption Perceptions Index (CPI) has revealed that different countries have different perceived levels of corruption. Japan, Panama, and the United States were chosen as the countries in which to distribute a three-part questionnaire, measuring fraud awareness (FA), personal consumer ethics (EQ), and cultural values (CV), respectively. This survey was distributed to college students in each country who had not yet taken a business ethics course, in order to get a picture of inherent differences between the countries …

The Relationship Between Job Satisfaction, Cross-Cultural Adjustment, And The Adjustment Of The Trailing Spouse On Female Expatriate Success: A Preliminary Review And Survey Proposal, Leanna Joyce Morrow

Honors Theses

As the world continually moves towards globalization and a diverse work environment, the need for employed female expatriates has never been greater. The purpose of this study is to develop a better understanding of the factors affecting the successful adjustment of these women. This was done by analyzing data provided by the InterNations database in relation to three things: cross-cultural adjustment, job satisfaction, and the experience of the trailing spouse.

Based on this study, it was determined that there is a need to research the effects of marital and familial status on turnover intentions during female expatriate assignments. A survey …

An Examination Of The Unanticipated Outcomes Of Having A Fun Organizational Culture, Victoria Baltz

Honors Theses

Fun organizational cultures break the social constructs of the traditional work environment. Fun organizational cultures have been gaining popularity over the past couple decades. Since fun cultures are gaining attractiveness due to reports focused primarily on the positive aspects of fun cultures, this study examined if there were any unanticipated negative outcomes of a having a fun organizational culture. Qualitative data was pulled from interviews conducted with various members of fun organizational cultures. This study focused on negative outcomes primarily in three areas: productivity, work-life balance, and relationships among members in the organization. The findings in this study did not …

Effects Of Team-Skills Guidance On Accounting Students With Lone Wolf Tendencies, Jean Lin Seow, Premila Gowri-Shankar

Research Collection School Of Accountancy

We investigate whether short-term in-class team-skills guidance impacts the perceptions of accounting students with lone wolf tendencies on team work, and peer evaluation systems adopted in team work. We find that students with greater lone wolf tendencies see fewer benefits from engaging in team work, believing this to result in a poorer learning experience and poorer team performance outcomes. They are also less flexible in thought and feel more incompetent working in teams, preferring to rely on self and to work on their own. Unlike students with lesser lone wolf tendencies, they are also less comfortable with peer evaluation systems, …

Debt Heterogeneity And Covenants, Yun Lou, Clemens A. Otto

Research Collection School Of Accountancy

Coordination failure among owners of heterogeneous debt types increases distress costs. Covenants reduce expected distress costs by lowering the probability of liquidity shortages, increasing liquidation values, and incentivizing creditor monitoring. We predict and find that new debt contracts include more covenants when borrowers' existing debt structures are more heterogeneous. Our findings suggest that covenants are not only used to address creditor-shareholder conflicts but also to reduce the expected costs of coordination failure among creditors. Further, our results indicate a dynamic component missing from static debt structure models: Debt heterogeneity entails additional covenants (i.e., constraints) when raising future debt.

What Types Of Publicly Listed Firms Evade Taxes? Evidence From China, Travis K. Chow, Bin Ke, Hongqi Yuan, Yao Zhang

Research Collection School Of Accountancy

Using the mandatory disclosure of detected corporate tax evasion cases in China, we examine the types of publicly listed firms that evade taxes. We use a bivariate probit model to account for the partial observability of tax evasion. Our regression results are different from those using the reduced form probit model that ignores the partial observability of tax evasion. Our results are also different from those of prior research on the determinants of corporate tax avoidance using the effective tax rate (ETR) as a proxy for tax avoidance, suggesting that ETR may not be a good proxy for aggressive tax …

Shareholder Coordination And Stock Price Informativeness, Incheol Kim, Christos Pantzalis, Bin Wang

Finance Faculty Research and Publications

We show that firm‐specific information is more likely to be incorporated into stock prices when firms have stronger shareholder coordination. The premise of our work is that geographic proximity reduces communication costs among shareholders, thereby leading to better coordination. The positive coordination‐informativeness relation is driven mainly by shareholder coordination among dedicated and independent institutions. We further show that the positive effect is more pronounced for firms with weaker governance mechanisms, suggesting that shareholder coordination could serve as a substitute conduit of price discovery. Lastly, we propose that shareholder coordination improves stock price informativeness through the channel of enhanced voluntary disclosure …

Three Essays On Expanded Relationship Marketing, Ashish Kalra

Marketing Dissertations - Archive

Customer engagement has become a recent buzzword in marketing and has emerged as a hot topic among practitioners and academics. However, there is no consensus on how to define customer engagement. This has made it difficult for researchers to advance the theory of customer engagement and researchers have been unable to offer any specific managerial insights on how to enhance such behaviors. This dissertation addresses these gaps by systematically reviewing the customer engagement literature, offering a unified framework to advance theory, and subsequently developing managerially driven insights. In the first essay, we adopt relationship marketing theory and service-dominant logic to …

Service Based Learning Of Income Taxes, Britny Andersen

Senior Honors Projects

Income tax preparation is best learned through application. Reading the tax law and codification is important, however it is crucial to apply this information to real world situations. By volunteering at the South County Rhode Island Volunteer Income Tax Assistance program, I had the opportunity to take my knowledge of income tax law and apply it to income tax returns for people in the local community. While an understanding of income tax laws was important, since I was providing a service to clients, communication skills were also crucial to the entire process.

Interestingly, I was surprised to discover that effective …

Frankenstem? Technology Ethics In Silicon Valley: Student Poster Session Program, San Jose State University, Department Of English And Comparative Literature

Frankenstein @ 200: Student Posters

Program of student posters presented as part of “Deep Humanities,” One-Day Symposium: FrankenSTEM? Technology Ethics in Silicon Valley, organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University on May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University.

Subjectivity Of Diamond Prices In Online Retail: Insights From A Data Mining Study, Stanislav Mamonov, Tamilla Triantoro

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

Diamonds belong to a unique product category whose perceived value is largely dependent on socially constructed beliefs. To explore the degree to which the physical properties of a diamond can be used to predict the diamond price, we perform data mining on a large dataset of loose diamonds scraped from an online diamond retailer. We find that diamond weight, color and clarity are the key characteristics that influence diamond prices. The data mining results also suggest a high degree of subjectivity in diamond pricing that may reflect price obfuscation strategies employed by diamond retailers.

Crisis Text Line Benefit Festival: An Applied Study In Event Planning And Practice, Rebecca Duke

Renée Crown University Honors Thesis Projects - All

For my Honors Capstone Project, I created and hosted my own benefit concert as an opportunity to gain real experience in event management, booking, production, marketing, and promotion. Although I’d had incredible experiences in my extracurricular activities and internships, I had not yet been able to conceptualize my own event and see it all the way through. The Crisis Text Line Benefit Festival took place on Wednesday, October 25, 2017, at Funk N’ Waffles in downtown Syracuse. All proceeds were donated to Crisis Text Line, a non-profit organization that provides 24/7 counseling services via text message. The two performers were …

The Effect Of The Unemployment Rate On The Homeownership Rate With Focus On Recent Graduates, Lixiao Shan

Renée Crown University Honors Thesis Projects - All

How does the ownership of dwellings by recent graduates reflect the business cycle? This paper focuses on the relationship between the unemployment rate and the ownership of dwelling for recent graduates. Scholars have been analyzing the relationship between the ownership of dwellings and unemployment for decades. Most studies find out that home ownership seems to constrain the labor mobility and therefore, it can result in higher unemployment. However, in this paper, the focus is on recent graduates, which means there will be limited influence of labor mobility. The ownership of dwelling data is obtained from the IPUMS CPS and the …

Understanding The Alt-Right Brand Through A Comparative Look At Internal Vs. External Rhetoric, Samuel Norton

Renée Crown University Honors Thesis Projects - All

This project examines the communications of the alt-Right, a relatively new white supremacist social movement in the US. The popularity of the alt-Right can be attributed to not only changing social conditions leading to rising instability but also rhetorically astute uses of new media. The alt-Right has been able to define its brand as an anti-political correctness coalition, and to communicate that brand identity to the public. When the brand identity eventually fell apart, so too did the movement.ut.