Business Commons^™

Jumpstart Regulation Crowdfunding: What Is Wrong And How To Fix It, Jo Won

Lewis & Clark Law Review

In 2015, the Securities and Exchange Commission adopted Regulation Crowdfunding, which permitted small businesses and startups to raise capital from the general public online. Unfortunately, Regulation Crowdfunding failed its essential purpose to facilitate capital formation for small businesses and startups due to its high transaction costs and low offering limit. But it turns out that equity crowdfunding in other countries—especially in Great Britain—is highly successful, and in some cases, exceeds venture capital funding. In these countries, equity crowdfunding’s transaction costs and disclosure requirements are much lower than, and issuers may raise more money than, offerings under Regulation Crowdfunding. Furthermore, the …

Strategic Financial Management, Fina-475, Roberto Stein

UNL Faculty Course Portfolios

Strategic Financial Management is the new, case-based capstone course of the Finance Major at the UNL College of Business. Introduced in the Fall 2016 Term, it has since been revised and is being continually updated, to better achieve the its academic goals. In this portfolio, I describe the course’s overall structure, goals and main components. I then detail a number of changes made for the Spring 2018 version of the course, and proceed to analyze data pertaining to the outcomes observed from these changes. Finally, I outline potential strategies and further changes that might be implemented in future iterations of …

Cryptocurrencies Are Taxable And Not Free From Fraud, Joseph Wall, D. Larry Crumbley, Lewis B. Kilbourne, Caleb Blair

Accounting Faculty Research and Publications

In this report, the authors discuss cryptocurrencies — especially bitcoin — and argue that because the IRS lists them as property, they are taxable, and because they are not as anonymous as once thought, they are not free from fraud.

Cryptocurrencies are digital assets used as a medium of exchange, but they are not really coins. They can be sent electronically from one entity to another almost anywhere in the world with an internet connection. There are many cryptocurrencies in the market, including bitcoin, ethereum, ethereum classic, litecoin, nem, dash, iota, bitshares, monero, neo, and ripple. Many of the cryptocurrency …

Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff

Electronic Theses and Dissertations

This dissertation comprises three studies, one qualitative and two experimental, that center on auditor's use of data analytics. Data analytics hold the potential for auditors to reallocate time spent on labor intensive tasks to judgment intensive tasks (Brown-Liburd et al. 2015), ultimately improving audit quality (Raphael 2017). Yet the availability of these tools does not guarantee that auditors will incorporate the data analytics into their judgments (Davis et al. 1989; Venkatesh et al. 2003). The first study investigates implications of using data analytics to structure the audit process for nonprofessionalized auditors. As the public accounting profession continues down a path …

Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt

Electronic Theses and Dissertations

This dissertation consists of three studies that explore the potential for relational reasoning to advance research on the facilitation of expertise in complex audit domains. Study One seeks to explicate the potential that theory and methods from relational reasoning and associated research have to advance the audit expertise research stream. The implications for future research on facilitating auditing expertise are discussed in synchrony with future research questions, including whether or not such strategies will be effective in domains with more than minor relational complexity. Studies Two and Three experimentally examine the use of metacognitive skills intended to enhance relational knowledge, …

Ne Maquixtia: A Mixed Methods Exploration Of Leaders’ Dispositions And Their Impact On The Organizational Cultures They Lead, Georgina Yvette Garcia

Educational Leadership and Policy Studies: Doctoral Research Projects

The aim of this field-based research study was to explore and examine the importance of leader dispositions and their impact on organizational culture and sustained success. It focused on answering the following research question: What leadership dispositions, whether in education or in business, transcend organizational boundaries and most likely lead to organizational cultures that sustainably impact results and support continuous improvement?

This study spotlights the urgent need for leaders in all organizational contexts to immerse themselves in a profound and meaningful manner with developing greater awareness of the dispositions related to their leadership and the cultures they directly impact and …

Are Social Networks A Double-Edged Sword? A Case Study Of Defense Contractors, Xiaobing Shuai, Christine Chmura

School of Professional and Continuing Studies Faculty Publications

Utilizing a survey of defense contractors in the New England region, this study explores the effect of social networks on business performance—measured by annual employment growth and market diversification—during a time when defense spending in the United States was contracting. In contrast to prevailing literature focusing on entrepreneurial firms, this study offers insights on how social networks function in defense contractors, which tend to be mature firms. The main conclusion is that having more network connections is associated with faster short-term employment growth (from 2014 to 2015) for defense contractors, but there is a limit to that benefit. The analysis …

Moderating Effects Of Age And Experience On The Factors Influencing The Actual Usage Of Cloud Computing, Shailja Tripathi

Journal of International Technology and Information Management

Cloud computing technology (CCT) has attracted extensive attention of organizations to enhance their agility, flexibility and competitive advantage. Successful implementation of CCT depends on its acceptance and useby senior IT managers in the organizations. This study proposes an extended technology acceptance model (TAM) to predict actual CCT usage by the managers. A questionnaire is used to collect the needful data. Exploratory and confirmatory factor analyses are performed to analyze the factor structure and measurement model. Structural equation modeling is used to analyze the structural model. The results supported all the hypotheses of the model. The moderating effect of experience and …

Does The Rock Really Rock? The Effects Of Using A Celebrity In A B2b Advertisement., Mary Widmer, Amanda Heah

UROP Posters

Background: Previous studies have investigated the relationship between the content of advertisements and the effect it has on viewers’ engagement and retention. Seno and Lukas (2007) looked into this phenomenon and stated, “research has found that celebrities are more effective than other types of endorsers” (p. 121). Another study by Tantiseneepong, Gorton, and White (2012) found that celebrity endorsers “can improve the effectiveness of marketing communications, by enhancing a product’s image, attracting attention and improving recall rates” (p. 57).

Research Questions:This research addresses relationships with having a celebrity in a B2B advertisement. This study sought to answer the following …

A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson

Honors Theses

The following thesis contains a group of twelve accounting case studies that were completed between August 2016 and May 2017. The cases deal with a number of different accounting topics including depreciation, inventory valuation, formatting financial statements, the new revenue recognition standard, leases, using the Codification Research System, internal controls, stock-based compensation, and deferred income taxes. Each of these cases were picked to follow along with what was being taught in Intermediate Accounting at the time, and they were useful in building on the information I was already learning. The cases provided a different way of looking at each of …

Understanding The Basic Principles Of Accounting: A Case-By-Case Application, Katherine Collins Murphy

Honors Theses

This paper presents a range of solutions to twelve separate case studies that explore the basic principles of accounting. Each case study introduces a key topic of financial reporting that relates to a specific company or industry. The solutions were created in response to problem sets in each case that guided the analysis of the topic at hand. These problems required a basic understanding of accounting concepts and U.S. GAAP. The cases are independent of each other and require an assortment of skills including the preparation of journal entries, T-charts, and financial statements, along with a general comprehension of accounting …

Preferences Of Lgbt Tourists Traveling To Smaller Cities, Eric D. Olson, Ching-Hui Su, Chin-Hsun Tsai

ICHRIE Research Reports

The global lesbian, gay, bisexual, and transgender (LGBT) population accounts for about 450 million people, with $3.7 trillion spending power per year2. With the rise of the “pink economy,” LGBT tourism destinations and suppliers have found ways to attract the LGBT tourist through increased target marketing, unique product offerings, and a welcoming environment. Most marketing campaigns targeting LGBT tourists have focused on acquiring LGBT tourists to larger cities with established LGBT communities. Thus, this study discusses the tourism preferences of LGBT tourists traveling to a smaller, regional city. LGBT consumers form their own unique subcultures, and consumption activities reflect their …

More Tourists Green Up: Bringing The Charm Back To Vietnam, Luu Trong Tuan

ICHRIE Research Reports

More and more tourists have chosen attractions in Vietnam as destinations of their travel not only to explore their hidden charms but also make them greener through their role as green value co-creators. Vietnam is filled with hidden charms for tourists’ discovery such as Sa Pa Mountains, Ha Long Bay, Phong Nha Cave, Hoi An Ancient Town, Da Nang Beach, Mekong Delta, and Phu Quoc Island. Nonetheless, these charms are increasingly less charming and losing the returns of tourists, both international and local, due to the destruction of their green. Although people and factories in the localities are the main …

Exploring Transformational Leadership And Fellowship In A Cultural Context: The Case Of The Philippines, Leveric T. Ng

Graduate School of Business Publications

No abstract provided.

In Search Of Marketing's Genie: Essays On The Impact Of Ceo And Corporate Governance Factors On Marketing Strategies, Prachi Gala

Electronic Theses and Dissertations

Past research has shown that the marketing function is struggling for survival in many companies. One of the causes to be blamed for, is internal corporate governance which consists of the composition of the top management team and the compensation given to them. How firms differ in their internal corporate governance and how can internal corporate governance be altered to solve the problem of decline in marketing is what this dissertation is built on. Essay 1 attempts to address heterogeneity in stock market reaction to new product introduction announcements and strategic alliance announcements by looking at the impact of internal …

Case Analyses Of Accounting Concepts And Methodologies, Austin Garrett

Honors Theses

As accounting majors in the Sally Barksdale Honors College at Ole Miss, students are offered an honors accounting course that involves weekly class meetings that allow them to satisfy the thesis requirement of the Honors College. Rather than attempting to write a traditional thesis while reporting to the dean during the spring internship, the Honors 420 Alternative Thesis Course allows students to complete twelve different case studies that are ultimately compiled into a final thesis. Each case is completed by using different methods of research and compilation. Research includes analyzing publications in the FASB codification, examining financial statements in cases …

A Case By Case Exploration Of Accountancy Issues In Corporate Reporting, Christopher Feazell

Honors Theses

The following are solutions to a series of cases based on relevant and prevalent accounting issues in corporate financial reporting. Each case was completed in partial requirement of the honors ACCY 420 course at the University of Mississippi. The ACCY 420 course was an academic year long course, spanning the fall 2016 and spring 2017 semesters. Each case was focused on a specific accountancy issue in corporate reporting. Some cases are directly related to public companies whereas others are specific to the accountancy issue. Accordingly, each case is different. Some cases involve a combination of ratio analysis, the preparation of …

The Impact Of Mass And Active Shooting Incidents On Residential Real Estate Values, Claire Sherman

Honors Theses

Gun control as a response to gun violence is currently at the forefront of political debate in the United States. The foundation of this paper revolves around crime and real estate supported by background literature detailing external effects on real estate prices to set up the framework for the research on mass shootings and residential real estate values. The findings in this paper are based on 73 events involving mass shootings in the United States from 1996 to 2015. I find that the effect of mass shooting events plays a significant role in the decline in real estate values following …

A Case By Case Study On Accounting Principles, Cody Letchworth

Honors Theses

This thesis contains twelve different case studies that regard some of accounting's key principles. Each case is different in its own right and contains vital applications that relate to real-world scenarios. From analysis of business activities to computation of inventory, each case presents the opportunity to learn how real-world scenarios are approached and executed. Over an eight-month period, each case was prepared through analysis and other means. Each case presents its own outcome and findings due to the fact that each case is unique. With the compilation of all twelve cases, this thesis presents a brief glimpse of how to …

A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey

Honors Theses

The following thesis is a comprehensive overview of financial accounting concepts. Publicly-trade companies have to follow certain accounting standards, and the concepts that arise have real-world significance. The purpose of this thesis was to gain a better understanding of these underlying concepts and see how they impact the decision-making processes of companies. These concepts are not uniformly applied to all companies, meaning that accountants have to design unique accounting systems within each company. The goal for accountants is to produce a set of financial statements that are free from material misstatements that can be used by investors. Each section of …

Corporate Accountancy Case Research And Analytics, Elizabeth Clutton

Honors Theses

Corporate accounting is an ever-evolving beast that ebbs and flows with social and technological trends. Management faces new challenges with every interaction and must deal with the consequences. Accounting firms pioneer strategies and solutions to cope with changing regulations and accounting methods while abiding by their governing bodies. The Public Company Accounting Oversight Board as established by the Sarbanes-Oxley Act of 2002 is responsible for monitoring and correcting public companies. The Financial Accounting Standards Board established by the Financial Accounting Foundation is considered to be the Generally Accepted Accounting Standard setting body for the PCAOB. The cases discussed below all …

Design Thinking: A Case Study Of Implementation Within The It Software Industry., Jean-Baptiste Liberge

Theses

In the global economy, competition and market pressures push the majority of company managers to drive with more efficiency by improving processes, optimizing performance and reducing costs. Companies are increasing shareholder value by improving cash flow' and cutting costs. How many cost savings can finance departments reproduce and for how long? Is this enough to lead their markets to deliver better services to their customers? Is it enough to build customer loyalty? The 11 industry fails to escape these constraints, operating in an intensely competitive market. To compete in this environment, companies need to face frequent new product launches and …

An Analysis Of Strategic Planning In Delivering Infrastructure In Ireland, Noel Murtagh

Theses

The 2009 recession was the most severe recession in the history of the state and led to bankruptcy and subsequent bailout of the Irish state by the European Union, International Monetary Fund and the European Central Bank (collectively known as the 'Troika'}. In this context, this research looked at the role of strategic planning and investigated did Ireland lack a strategic planning perspective in economic development, with a particular focus on the delivery of critical national infrastructure. This research also looked at the impediments to the delivery of infrastructure in Ireland, the benefits to national growth with investment in infrastructure …

What Is The Relationship Between Work-Life Integration And Job Satisfaction With Regard To Stress And Employee Well-Being?, Nicole King

Theses

The world of work is changing with the separation of work and personal life becoming an increasing challenge. Advances in technology have facilitated the mobility of work with over 6 billion people having access to a mobile phone which has led to greater demands on the modern worker which poses a question. What is the relationship between work-life integration and job satisfaction with regard to stress and employee well-being?

Due to the universal application of the chosen research topic, an industry focus was not chosen to allow for the collection of generalisable data. Questionnaires were the chosen research method and …

The Extent To Which Strategic Talent Management Is Understood, And Properly Utilised, In The Life Science Sector In Ireland, Jennifer O'Brien

Theses

In 2017, Ireland was named the best country in the world for attracting high-value foreign direct investment for the sixth year in a row and is home to the top ten global Life Science organisations. The Life Science industry in Ireland depends on a consistent pipeline of talent to realise the growth incentivised by this investment and as the war for talent rages, there is unrelenting pressure on these organisations to attract, manage, develop, engage and retain highly skilled STEM talent. The talent focus, consequently, has to become more strategic.

This thesis focuses on the extent to which Strategic Talent …

Exploring Organisations’ Awareness Of The Costs Associated With Millennial Employee Turnover., Ray Cronin

Theses

There has been much commentary in recent years regarding younger people, particularly Millennials, and that discussion has focused on whether they change employment more than previous generations. Additionally there has been debate regarding whether the Millennial generation show less loyalty to employers today. Loyalty, for the purposes of this study, is considered not m terms of dedication, commitment or dependability, but rather in terms of medium to long term allegiance, tenure and faithfulness to the existing employer. The counter argument to this theory is that tenure has more to do with life stage and nothing to do with being Millennial …

Estimating The Optimal Cutoff Point For Logistic Regression, Zheng Zhang

Open Access Theses & Dissertations

Binary classification is one of the main themes of supervised learning. This research is concerned about determining the optimal cutoff point for the continuous-scaled outcomes (e.g., predicted probabilities) resulting from a classifier such as logistic regression. We make note of the fact that the cutoff point obtained from various methods is a statistic, which can be unstable with substantial variation. Nevertheless, due partly to complexity involved in estimating the cutpoint, there has been no formal study on the variance or standard error of the estimated cutoff point.

In this Thesis, a bootstrap aggregation method is put forward to estimate the …

Empowering Internal Stakeholders Through The Dissemination Of Useful Information: A Review Of Crisis Management Concepts, Patricia I. Fusch, Janie A. Hall, Gene E. Fusch

Journal of Sustainable Social Impact

In this article, we define crisis management as not only a problem, but also an opportunity for leaders to be flexible, creative, and innovative that contributes to social change. In the past, organizational leaders often looked at crisis management as a quick fix or stopgap to business as usual. Empowering internal stakeholders and disseminating useful information that is relevant, valid, timely, and reliable to people within the organization can lead to crisis resolution at the closest point of action and contribute to social change. We look at the primary and secondary stakeholders and stewardship of the employees during the …

Servant Leaders As Change Agents, Janice P. Tanno, David K. Banner

Journal of Sustainable Social Impact

Servant leadership (SL) produces high performance and employee engagement. Non-SL senior leaders lacking business ethics have caused negative outcomes. This study explored the lived experiences of senior leaders’ decision-making in SL organizations. Maslow’s theories, decision theory, spirituality, Cicero’s virtue theory of ethics; SL comprised the theoretical/conceptual foundation. Data collection used purposive sampling of 18 senior leader participants in SL organizations employing Giorgi’s descriptive psychological structures of experiences analysis method. Findings confirmed ethical decision-making in SL organizations. Recommendations included examining CEO ethical leadership and firm performance interrelations and promoting ethical decision-making at all levels. Conclusions supported teamwork as the one …

Marketing Unhealthy Foods And Beverages: Our Children At Risk, Cheryl Ward, Diane R. Edmondson, Allison Wheeley

Atlantic Marketing Journal

This paper examines the ethical dilemma created because of the largely ineffective self-regulation of the advertising industry as it relates to children and the corresponding drastic increase in childhood obesity. Unhealthy food and beverage companies are intentionally targeting children who have not yet developed the cognitive skills necessary to discern programming content from advertising. Children, who have many years of consumption ahead of them, can be an appealing target market for companies promoting products high in fat and calories. Given that existing self-regulation policies have been largely unsuccessful, four potential solutions are discussed.