Business Commons^™

The Legend Of Wara And Benchmarking Purchase Price Allocation Data, Matthew Crane

Doctoral Dissertations (DBA)

This paper examines the relationship of the relative weightings of intangible assets recorded in purchase price allocations by industry based upon a weighted average rate of return (“WARA”) framework to determine if there is a statistical relationship between the value weightings and discount rates and if benchmarking the value weightings to industry data can be used as a reliable indicator of reasonableness. Both the WARA process and benchmarking assume that the relative values of intangibles impact the discount rate selected or that there is commonality in the industry ratios. Intuitively, the use of WARA and Benchmarking for financial reporting both …

Hedging With Volatility, Mário Alagoa

Doctoral Dissertations (DBA)

A risk-averse investor with a long equity position is presumably interested in identifying a hedging strategy that protects the value of that investment. The common approach encompasses using either financial derivatives or holding assets (such as gold or Swiss francs) as portfolio hedges as they show negative correlation with equities. This paper proposes using volatility indexes as portfolio hedges instead; it shows that a volatility-based dynamic hedging strategy is the most effective at protecting the value of an equity investment.

Strategic Audit Of The Public Accounting Industry With A Focus On Ey, Mary Candela

Honors Program: Senior Projects (Public)

Public accounting firms provide valuable assurance services that, because of their place in our economic system and because of strong regulatory requirements, are unlikely to stop being demanded. The industry is facing several issues surrounding stagnation of the client base and difficulty in competition. Finally, the industry is also being rocked by the pace of emerging technologies and will need to adapt to and embrace them in the coming years.

The following uses several strategic frameworks to analyze the industry, the subset of the Big Four accounting firms, and EY. Ultimately, this project develops and understanding of EY’s place in …

An Exploratory Study Examining A Transformational Salesperson Model Mediated By Salesperson Theory-Of-Mind, Philip (Tony) A. Pizelo Dr.

Industrial-Organizational Psychology Dissertations

A customer revolution caused by the popularity of internet commerce, the reliance on social media, and the globalization of the retail industry, calls for an examination of a sales model driven by transformational salespeople. This study examined potential salesperson performance drivers and a proposed moderated mediation model of salesperson performance. This study relied upon a foundation of transformational and other leadership attributes and salesperson theory-of-mind (SToM). Although the conditional indirect effects of the model were not statistically significant, transformational leadership was found to be a statistically significant predictor of sales performance (c’=.024, t=2.63, p =.0088). Several sub-components of transformational leadership …

Antecedents Of Employee Engagement In A Multicultural Work Environment: The Case Of The Uae, Khamis Khalfan Al Zahmi

Business Administration Dissertations

This dissertation investigates the antecedents of employee engagement within a multicultural work environment in the United Arab Emirates (UAE). In 2017, the UAE launched the corporate happiness and positivity initiative across organizations where employee engagement was considered as one of the key drivers and enablers of this vision. Existing research indicates that employee engagement is a major factor leading to organizational success and competitiveness. Employee engagement is believed to lead to many benefits for both the organizations in question and their employees. These benefits can include better financial results and improved performance through increased productivity and performance, employee wellbeing, and …

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Text, Version 2), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Image Only), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Text, Version 1), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University.

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

A Tale Of Two Airlines: A Comparative Case Study Of High-Road Versus Low-Road Strategies In Customer Service And Reputation Management, Donna L. Roberts, John C. Griffith

Publications

Customer surveys from Ryanair and Southwest Airline passengers were examined to determine their perceptions on customer service for the period of 2012-2013. Southwest Airlines (n=149) was rated significantly higher than Ryanair (n=165) in overall rating (p=.0228), seat comfort (p<.0001), cabin/staff service (p<.0001), and value (p=.0004). Additionally, passengers would recommend Southwest Airlines at a higher rate than Ryanair (p=.0006). Open area comments emphasized that customer service and policies had a large impact on the ratings. Specifically, 53% of Ryanair customers complained about inefficient or unwelcome processes and discourteous or unfriendly service compared to 29% for Southwest Airlines. Ryanair customers complained about check-in procedures, open seating policy, and fees ranging from oversized carry-on bags to fees for printing out boarding passes. The largest area of complaint for Southwest customers concerned how customers were treated for flight delays.

The Complexity In The Discrepancy: A Holistic View Of The Electricity Supply And Demand Discrepancy In Nigeria, Olufunso O. Olulafe

Student Scholarship

The gap between electricity supply and demand, in Nigeria, is not decreasing. To gain more insight into the phenomenon, we sought to take a holistic approach at analysis and learn about the relationship between dimensions of investment, policy, entrepreneurial orientation innovation, and the electricity situation in Nigeria. In this qualitative study, we interviewed 30 individuals, who have experience in Nigeria. The interviewees also have sound perspectives on key stakeholders in the electricity ecosystem. Building on this foundation, we make the case that the dimension of national character, and its second order constructs has a relationship with the previous dimensions, in …

Taking Flight – May 2018, Georgia Southern University

College of Business: News & Publications

• Message From the Dean
• Alumni Spotlight -- Jesse Nkemka
• A New Era for the College of Business
• Mooney Named New Graduate Programs Director
• New Director of Student Engagement
• Business Abroad Devember 2018 Announced
• Hospitality Students Experience NOLA
• Students Participate in Georgia Logistics Summit
• Savannah Traffic Club Awards Scholarships
• Sales Program Receives Recognition
• IS Through the Ages
• Business Alum Inducted into Boys & Girls Club Alumni Hall of Fame
• Eagles on Wall Street
• BIG Cafe
• Cote: Set Content Guidelines for Business Facebook Page

The Rearview Mirror And Windshield: Utilizing The Intersection Of Nostalgia And Neophila To Target Today's Consumers", Hannah Lucile Hungate

Marketing Undergraduate Honors Theses

In a technologically-advanced, rapidly-changing business world, successful marketing practice is becoming more and more elusive to the competing corporations. Two popular tactics—nostalgia and neophilia—have been shown to both dazzle and destroy, depending upon their use. These concepts have been utilized by a variety of brands—some of the world’s largest beverage companies, the most popular application of 2016 and air fresheners, to name a few—and have resulted in heavy profits and losses for the companies.

Nostalgia and neophilia in marketing must first be analyzed as individual concepts, each with their own merits and disadvantages, and then viewed as an intersection where …

An Independent Record Label Business Plan, Jack Raybuck

Marketing Undergraduate Honors Theses

A business plan created for an independent record label based in Los Angeles, California. The record label is focused on solving the gender inequality problem that currently exists in the music industry.

The Reality Of The Refugee Crisis In Italy: A Look Into The Lives Of Illegitimate Refugees And The Unofficial Organizations That Support Them, Cole Mcquirk

Marketing Undergraduate Honors Theses

The words written on the United States of America’s famous Statue of Liberty, written by poet Emma Lazarus over a century ago:

Give me your tired, your poor,

your huddled masses yearning to breathe free

The wretched refuse of your teeming shore. . . .

America and Europe alike have forgotten the sacred words that gave hope to so many 100 years ago. Many use phrases like “floods of people” or “swarms” to describe those who leave their countries for a life in the Western world. Which of the refugees welcomed into the most powerful country in the world were …

A Business Plan For The Three Barn Farm, Jessica Loechler

Marketing Undergraduate Honors Theses

The Three Barn Farm is a rural wedding venue that offers a personal, intimate experience for those who appreciate the simple beauty of the American countryside. Our mission is to make our home your home on the best day of your life. The name “The Three Barn Farm” reflects the three beautiful fixtures on the land. The first barn is the one-hundred-year-old classic red barn. With recently refurbished wood to capture the barn’s original beauty for years to come, this barn serves as a Pinterest-worthy spot for bridal photos, a welcome area, and many other purposes. The second barn is …

Nonprofit Marketing Strategy, Marisa Lizana

Marketing Undergraduate Honors Theses

Abstract

This paper explores the new and vague idea of nonprofit marketing. From studies comparing traditional marketing to nonprofit marketing and surveys analyzing the current status of organizations’ marketing plans, we see the gray area that is nonprofit marketing and the lack of research to enlighten us what a successful marketing strategy looks like. Then, I talk about my first-hand experiences working for a nonprofit, what I learned, and what questions and ideas I have regarding the future of nonprofit marketing strategy.

The Value Of The Global Supply Chain & Operations Management Capstone Consulting Course On Graduates Careers, Ashley Kathleen Hannon

Senior Theses

The University of South Carolina’s Global Supply Chain & Operations Management [GSCOM] program in the Management Science Department has witnessed incredible growth and success throughout its first ten years as a major in the Darla Moore School of Business. The crown jewel of the GSCOM program is the Capstone project, a consulting course offered for program seniors. This thesis paper examines the value of the Capstone program through analysis of results from a graduate survey. The survey was administered to graduates from the 2013-2017 classes, and aims to capture the value that Capstone had on the first year of each …

#Readyforrio: How A Revised Rule 40 Impacted Sponsorship At The 2016 Summer Olympics, Anthony Carson

Senior Theses

When planning and executing the Olympic Games, a premier event in modern sport, the International Olympic Committee (IOC) relies heavily on sponsorship revenue from their official sponsors. “Worldwide Olympic Partners,” the top 11 sponsors of the 2016 Olympics, had exclusive rights during the Olympic cycle from 2013-2016.

With the purchase of these expensive sponsorship deals, brands are looking to capitalize on the “glow” of the Olympics, and use excusive Olympic intellectual property to make ties from their brand to the Games. In order to make these sponsorship deals more valuable, the IOC has historically provided official partners with added exclusivity …

The Effects Of Food Security On Socioeconomic Mobility In The United States: A Case Study In Allendale County, South Carolina, Taylor St Clarke

Senior Theses

This thesis examines the relationship between food security – defined as accessibility to an affordable, nutritious, and sustainable source of food – and socioeconomic mobility in the continental United States. This thesis is primarily focused on the effects of food insecurity on both individuals and communities, examining the chronic long-term effects of such insecurity on areas known as “food deserts,” which are often given status as areas of persistent poverty. This research further examines the effects of a sustained poor diet, brought about by food insecurity, on the individual and overarching community in a food desert and how such a …

Ponzi Schemes And The Awareness Of South Carolina Students To Financial Fraud, John Michael Williams, Sara Strauch, Drew Duncan

Senior Theses

Ponzi schemes have continued to grow since the 1920s when Charles Ponzi conducted the first successful Ponzi scheme. Since then, technology has advanced which can help fraudulent investors obtain money easier, but legislation has also improved in order to try to find these investors and stop them before they take large amounts of money from innocent individuals. Since Ponzi schemes have been around for almost 100 years now, there is a lot of research available to explain to investors what Ponzi schemes are and how to spot one before you invest in it. However, even though all of this research …

Cultural Disparity And The Impact On Work Life Balance, Bryan Campbell

Senior Theses

This research examines the differences in work life balances between varying countries around the world. In order to do so, a proxy index was created by investigating a portion of questions from respondents of the World Values Survey. Comparing this to Hofstede's Insights on National Culture allowed for a unique perspective as to whether the country individualism ratings could then be used to assert a relationship between these metrics.

Insider Trading And The Stock Act Amendment, Josh Wilson

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

On April 2, 2012, Congress passed the Stop Trading on Congressional Knowledge (STOCK) Act. The purpose of this legislation was to enhance transparency among the financial investments of Congress members, congressional staffers, and other government employees. One year later, an amendment was passed which no longer required staffers or government employees to publish their holdings online citing “national security”. Treating this event as a natural experiment, I examine whether insider trading occurred in the days leading up to and through the signing of the law by President Obama. In general, I find that portfolios of the 50 most commonly held …

Understanding The Role Of Social Capital On Performance In Family Firms., Mahshid Jessri

Electronic Theses and Dissertations

One important form of social capital is family social capital, which is mainly the relationship among family members in family business. In this dissertation, we utilize two perspectives of innovativeness and network mobilization to study the relationship between family social capital and firm performance. In the first study, we examine family social capital as a multidimensional construct, and study the relationship between the three aspects of structural, cognitive, and relational family social capital. The relationship between relational social capital and performance is studied through the lens of network mobilization, and the model investigates how family firm identity alters this relationship, …

A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson

Undergraduate Honors Theses

In May of 2014 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a long-awaited joint updated standard on revenue recognition, ASU 2014-09 – Revenue from Contracts with Customers. While almost all entities will be affected to some extent by the new standard, particularly the changes in required disclosures, this research seeks to examine the impact the new standard will specifically have on the healthcare industry. By highlighting areas of significant challenge a better understanding will be gained of the impact health care service entities will experience as they transition to a new standard.

Gender Diversity Around The World: The Role Of Country Legal Regulations And Culture, Madison E. Newton

Economics Undergraduate Honors Theses

The goal of this project is to analyze the factors that contribute to the gender discrepancy in labor force participation rates around the world. This paper will explore potential drivers of the gender disparity phenomenon through the analyzation of country-specific elements to detect related impacts that may be imposed on a country’s composition of labor force as it relates to gender. More specifically, I interpret the degree to which specific factors can directly influence the proportion of female presence in labor forces around the world. My empirical results suggest that the societal factors, legal regulations, culture, total fertility rate (births …

An Exploratory Study Of Military Management Practices, Physical Activity, And The Prevalence Of Shin Splints In Rotc Cadets, Jakayla Campbell

Electronic Theses and Dissertations

Medial Tibial Stress Syndrome (MTSS, Shin splints) is very common in military personnel accounting for up to 35% of incidences, which is almost twice the incidence seen in the average active individual. Each year there is in increase number of injuries in Army recruits. Though Army Reserve Officer Training Corps (ROTC) programs are known for commissioning approximately 60% of 2^nd Lieutenants and 40% of generals on active Army duty, no research has been done examining MTSS occurrences in relation to military management practices. Therefore, the purpose of this study is to explore the relationship between military management practices and …

Advice Giving: A Subtle Pathway To Power, Michael Schaerer, Leigh Tost, Li Huang, Francesca Gino, Rick Larrick

Research Collection Lee Kong Chian School Of Business

We propose that interpersonal behaviors can activate feelings of power, and we examine this idea in the context of advice giving. Specifically, we show a) that advice giving is an interpersonal behavior that enhances individuals’ sense of power and b) that those who seek power are motivated to engage in advice giving. Four studies, including two experiments (n=290, n=188), an organization-based field study (n=94), and a negotiation simulation (n=124) demonstrate that giving advice enhances the advisor’s sense of power because it gives the advisor perceived influence over others’ actions. Two of our studies further demonstrate that people with a high …

Spirituality As A Human Resource Attribute To Facilitate Employee Engagement And Retention, Wesley Dale Sumner

Theses and Dissertations

Spirituality as an important component of American workplace success is a phenomenon only better understood during the past two decades. Until now, little research has been done to understand workplace spirituality in the human resource context of employee retention and engagement. The pioneering study with a focus on workplace spirituality led by Mitroff and Denton (1999a) signaled a theoretical and empirical convergence highlighting spiritual practice influence on organizational outcomes (Benefiel, Fry, & Geigle, 2014). The inclusion of spirituality in the workplace is an avenue to more fully engage workers who wish to express themselves at work, resulting in their deeper …

The Development And Validation Of Implicit Measures Of Emotional Intelligence, Ricardo R. Brooks

Graduate Theses/Dissertations

Emotional intelligence (EI) has attracted much attention in the decades since Goleman’s (1995) claim that EI is important for success in a wide range of social and professional roles. With this interest has come much debate about whether EI should be defined and measured as a set of abilities or as a set of dispositional self-perceptions. The latter is typically assessed with self-report measures that are susceptible to contamination related to inaccurate self-knowledge and impression management artifacts – problems that may be mitigated by implicit measures. This research used Implicit Association Test (IAT) procedures to develop implicit measures of EI …

Divestment Of Strategic Resources In A Hypercompetitive, Capital Intensive, Knowledge Based Industry, Steven Robert Rivet

Theses and Dissertations

This dissertation creates a model explaining the factors that drive the decision by a semiconductor firm to divest a specific strategic resource. The dissertation is based on a case study of a medium size semiconductor firm that divested a competitively performing manufacturing facility in a low labor cost Asian country, and replaced the services it performed with contracted services. The study draws on competitive advantage, resource based view, transaction cost, divestment, international business, and asset-light model literature. The existing literature either fails to explain (or to explain completely) the reasons driving these type of divestiture decisions (resource based view, transaction …