Business Commons^™

Accounting For Change: Assessing Top-Line Implications Of New Revenue Recognition Principles, Kevin M. Wargo

Honors Theses

The impending implementation of new FASB guidance regarding the practice of revenue recognition will presumably alter the periodic presentation of top-line business performance. In anticipation of these impacts, this study seeks to isolate contractual business relationships within the automotive supply chain industry in order to illuminate certain changes and make financial statement users aware that corresponding adjustments may have to be made to their perception of revenue results. By outlining the differences between new and historical U.S. GAAP, and applying the anticipated quantitative effects of such shifts within a propositional study, I seek to produce conclusions that investors and analysts …

Short - Term Investing, Matt J. Abraitis

Senior Honors Projects

Launched in March of 1957, The Standard and Poor’s 500 Index (The S&P 500) was the first index to be published daily. Starting with an indicator in 1923 for 233 companies, and then growing to 416 in 1941, today it is used as a common benchmark for the health of the U.S. stock market with 500 companies. These 500 companies offer some of the largest stocks (claims of ownership in public American companies) in the United States although it is not the only index to gauge the health of the economy. In 2012, Standard & Poor’s combined its index operations …

How Do Consumers Use Nutrition Labels On Food Products In The United States?, Yuanting Zhang, John T. Chen, Suohong Wang, J. Craig Andrews, Alan S. Levy

Marketing Faculty Research and Publications

This study examined how consumers use food labels in the United States. Based on the results from the cluster analysis, eight nutrition label questions from the Health and Diet Survey fell into 2 categories of label usage: for shopping or for dietary decisions. Survey respondents reported equal or more consideration of nutrition-label information for dietary choices than for shopping decisions in 2008 compared with prior survey years. Female consumers, frequent label users, well-educated, consumers aged 50 to 59, or consumers with any health issues were significantly more likely to use food labels for all kinds of purposes than their corresponding …

Taking Flight- April 2017, Georgia Southern University

College of Business: News & Publications

• Message From the Dean
• Alumni Awards: Mike Davis & Maj. Gen.Les C. Smith
• Leadership Speakers in the Classroom
• Interrogating High School Students
• Forensic Students Receive Special Membership in Professional Organization
• Jeremy Horstman Named Veteran Small Business Championby SBA's Georgia District Office
• Online MBA Named a Best Online MBA Program
• Faculty Member's Research Making an Impact
• Georgia Southern University Sends Students to the 19th Annual National Collegiate Sales Competition
• College of Business Program Listed in Top Five
• Finance Association Wraps up Year with Two Local Speakers
• April BIG Café

Two Essays On The Antecedents And Effects Of Internationalizing Out Of Emerging And Developed Economies, Mark Robert Mallon

Management Theses & Dissertations

Comparative international entrepreneurship is a field still in its infancy. One of the largest needs in this stream of research is an understanding of how internationalization activities differ across countries, especially growing emerging markets. These two essays compare the antecedents and effects of internationalizing out of emerging and developed economies.

Essay 1 employs fuzzy-set Qualitative Comparative Analyses to investigate how distinct configurations of national business systems interact with founders’ human capital to lead to high degrees of new venture internationalization. Findings indicate that new venture internationalization is an equifinal process that differs significantly across emerging and developed markets, with firms …

Upper Bounds On Return Predictability, Dashan Huang, Guofu Zhou

Research Collection Lee Kong Chian School Of Business

Can the degree of predictability found in data be explained by existing asset pricing models? We provide two theoretical upper bounds on the R² of predictive regressions. Using data on the market portfolio and component portfolios, we find that the empirical R² are significantly greater than the theoretical upper bounds. Our results suggest that the most promising direction for future research should aim to identify new state variables that are highly correlated with stock returns instead of seeking more elaborate stochastic discount factors.

Philanthropy Under The Microscope: A Cost-Benefit Analysis Of Small Nonprofits Conducting Financial Statement Audits, Sarah Samaniego

Senior Honors Theses

External audits are conducted by Certified Public Accountants (CPAs) and ensure the reliability of financial reporting and internal controls of a given organization. Publicly traded corporations are required by the Securities and Exchange Commission (SEC) to conduct a yearly external audit. In addition, some large or government funded not-for-profits must produce audited financial statements upon request. If an organization is not required to conduct an audit, it may still choose to undergo an independent audit. Among those that may voluntarily conduct an audit are small nonprofit organizations. Due to the unique characteristics of small nonprofits, some elements of an external …

Sustainability Survey, Dayton Regional Green Member Businesses, 2017, Zachary Siefker, Theresa Isemann, Andrew Eckrich

Sustainability and Connectivity

This document is a sustainability and sharing survey intended for businesses that are Dayton Regional Green members. Dayton Regional Green already has an extensive survey. This survey tries to avoid redundancy in surveys by asking other questions not included in DRG3's survey. It asks questions regarding mentoring, sharing, local sourcing, and sustainability.

Sustainability Survey, Dayton Regional Green Nonmember Businesses, 2017, Zachary Siefker, Theresa Isemann, Andrew Eckrich

Sustainability and Connectivity

This document is a sustainability and sharing survey intended for businesses that are not already Dayton Regional Green members. This survey includes questions similar to what is in DRG3's survey. It asks questions regarding mentoring, sharing, local sourcing, energy, waste streams, and sustainability.

Team Meeting Minutes, January-April 2017, Zachary Siefker, Theresa Isemann, Andrew Eckrich

Sustainability and Connectivity

This document provides notes from meetings with several Dayton-area community leaders. Several ideas that make Dayton more community-oriented and material-efficient are discussed.

Hackathon 2017 Project: Resource-Sharing Website, Zachary Siefker, Theresa Isemann, Andrew Eckrich

Sustainability and Connectivity

Our team was given the opportunity to pitch a concept to students attending UD’s Hackathon event on Febraury 22, 2017. One group took on the project and created the framework for a website that could be used for business connectivity and sharing. This document spells out the major takeaways from the project.

An Analysis Of The Renewable Energy Industry: Lagging Indicators In The Legal, Infrastructural, And Economic Forces, Alina Sigitova

Paper and Posters Presentations

The Renewable Energy industry is one of the most pivotal economic movements. As more companies shift to the corporate sustainability model, this shift must be supported by using alternative form of fuels which will not negatively impact the current and future environment and also preserve resources for future generations. However, the renewable energy industry has lagged. By examining history and status quo of the industry and the relationships between the legal, infrastructural, and economic structures surrounding it, a clearer understanding of what is holding back the industry may be gained and potential solutions may be discussed.

The Business Of Brandy: The Changing Roles Of Women In Apple Brandy Production In Lower Mustang, Nepal, Madeline Sachs

Independent Study Project (ISP) Collection

Lower Mustang, Nepal is famous across the country for its well-known trekking circuit and an agricultural climate especially suitable to apple cultivation. Home to the indigenous Thakali ethnic group, the region was made accessible by motor vehicle via the Jomsom-Beni road just ten years ago. While before the road transportation of fresh apples was nearly impossible, necessitating the production of dried apples and apple brandy, now farmers make a lucrative profit off of high demand throughout the country. Additionally, the production of apple brandy has boomed, and the region has four to six distilleries in production at any one time. …

Cuba’S Use Of Medical Diplomacy: Establishing Global Significance And Influence, Juan Herzberg

Independent Study Project (ISP) Collection

This research project aims to assess the importance of medical diplomacy as a foreign policy strategy for Cuba, as well as a means by which the small island nation has managed to gain geopolitical prominence in the current international political sphere. Through the analysis of Cuba’s medical internationalism, its impact on the health of populations across the world, its oil-for-doctors trade agreements with Venezuela, and its involvement in initiatives like the Bolivarian Alternative for the Americas (ALBA), it becomes easier to see the link between medical diplomacy and geopolitical power, which Cuba has been successfully garnering since its 1959 Revolution …

The Environmental Paris-Ite: The Current And Potential Impacts Of The Paris Agreement On Sustainable Finance And The Global Market, Caitlin Boelsen

Independent Study Project (ISP) Collection

Since the passing of the Paris Agreement in December of 2015, organizations in relation to sustainable finance have received fresh attention. The purpose of this study revolves around this new legislation and the financial, environmental, political and social impacts it has had on the market and on sustainable finance. It also analyzes the future potential of carbon markets and renewable energy under the environmental pressure produced by the Paris Agreement. The underlying objective is to confirm whether or not the Paris Agreement has made substantial progress in the fight against climate change. This research is a blend of field research …

Equity And Community-Based Health Insurance: How Does Insurance Coverage Affect Health Seeking Behavior Among Disadvantaged Groups In India?, Hazel Hering

Independent Study Project (ISP) Collection

The objective of this study is to examine how Community-Based Health Insurance (CBHI) can promote equity by improving health seeking behavior across gender and geography. Using a CBHI scheme from the Self-Employed Women’s Association (SEWA) as a case study, trends in claims filed between October 2016 and March 2017 are compared to the distribution of memberships in order to investigate whether health insurance coverage positively impacts health seeking behavior among disadvantaged groups, and what barriers to access exist when the burden of medical costs are reduced. This study concludes that the number of male and female claims in the sample …

Foreign Business Entrepreneurship In Cape Town: How To Start A Business - Stories Of 6 Cape Town Based Immigrants, Aleksandra Bogoevska

Independent Study Project (ISP) Collection

South Africa has become a shelter for immigrants from all over the world (Wilkinson, 2015). Combined with its internationally recognized economy, it is a tempting location for foreigners to establish a business (“Starting a Business in South Africa as a Foreigner – A Complete Guide”, n.d.). With this in mind, the intent of this study is twofold. First, this project aims at analyzing how foreigners establish businesses in Cape Town. Its objective is to trace the entrepreneurial process from the initial stages to its recent development. Second, it aims at outlining their experiences in Cape Town, thus serve as a …

At The Intersection Of History, Diplomacy, And Domestic Affairs: Vietnam’S Difficult Position In The South China Sea Dispute, Michael Lanin

Independent Study Project (ISP) Collection

Connecting the entirety of Southeast Asia to the Indian and Pacific Oceans, the South China Sea is among the world’s most vital commercial and strategic arenas. Robust shipping lanes funnel several trillion dollars in trade through the South China Sea annually; and lucrative fisheries and potentially vast hydrocarbon resources fill its waters. The South China Sea also hosts a tremendously complex geopolitical puzzle which hinges on overlapping maritime sovereignty claims made by Vietnam, China, Philippines, Malaysia, Taiwan, and Brunei. The ensuing multilateral dispute has escalated tensions in the region, leading to intense militarization, diplomatic gridlock, and trivialization of international law. …

Tourism In Raja Ampat: New Chances And Challenges, Chloe King

Independent Study Project (ISP) Collection

This study focuses on the ways in which the tourism industry in Raja Ampat has contributed to local livelihoods and encouraged the preservation of marine resources, looking specifically at the case of a dive operator and a volunteer tourism operation. The study illuminates the challenges that these operators face when engaging with the local community to protect the environment, and recommends more effective strategies for improving relations between tourism operators and the communities in which they reside. The study ultimately makes the case that the legacy of colonial rule in Western Papua must be a consideration in tourism planning, as …

البحث العلمي والتطوير في العالم العربي الواقع الراهن والتحديات, نوزاد عبد الرحمن الهيتي

Muthanna Journal of Administrative and Economics Sciences

يؤدي نشاط البحث والتطوير دوراً فاعلاً في عملية التنمية في مختلف دول العالم، إذ يُعد العنصر الديناميكي والحاسم في تعزيز تنافسية الاقتصاد، وبناء الاقتصاد المرتكز على المعرفة، الذي يشكل أحد الآليات الرئيسة لتحقيق التنويع الاقتصادي الذي تحتاجه الاقتصادات العربية، ولاسيما الاقتصادات النفطية التي تعيش الآن أزمة اقتصادية نتيجة لتدهور أسعار النفط في الأسواق العالمية. يهدف البحث إلى التعرف على واقع البحث العلمي والتطوير في الدول العربية من خلال استعراض وتحليل جملة من المؤشرات ذات الصلة بمدخلات ومخرجات البحث العلمي والتطوير، وبيان أهم التحديات التي تواجه نشاط البحث العلمي، وسبل مواجهة تلك التحديات. ينطلق البحث من فرضية مفادها ضعف الموارد البشرية …

Asset Owner Governance And Fiduciary Effectiveness: The Case Of Public Pension Plans, Christopher Kinne Merker

Dissertations (1934 -)

Purpose: The U.S. and many developed countries are currently facing a retirement savings crisis. The governance of institutional funds, such as public pension plans, is coming under greater scrutiny in light of systematic chronic underfunding, declining investment returns and shifts into higher risk asset classes. A disconnect exists between an organization’s process under the standards, and the outcome of this process, the overall effectiveness of the organization and, in particular, its investment performance and funding status. Methodology: In 2012, there were approximately 6,300 public retirement systems in the United States with over $3 trillion in assets. We collected financial, governance …

Comparative Content Analysis Regarding Brand Management Through Influencer Marketing, Julia Hurt

Masters Essays

The divide between advertising, marketing, and public relations has deteriorated over time, where each has a specific focus but no longer a particular correct way of reaching audiences. With the ever-growing presence of online social influencers, a new marketing practice known as influencer marketing has evolved, where brands connect with consumers in an authentic and meaningful way. Influencer marketing is a form of marketing that identifies and targets individuals through the influence of bloggers and their active voice. Research indicates how influence plays a role through social media to reach consumers. However, there is a gap in research when it …

The Impact Of Help-Self And Help-Others Appeals Upon Participation In Clinical Research Trials, Susan Lewis Casey

Marketing Theses & Dissertations

The need for participants in medical research trials continues to grow yet the successful recruitment of volunteers remains a challenge. Much of the research regarding patient recruitment activities has been conducted in the social sciences. As such, the specific impact of advertising strategy to help recruit volunteers remains unclear. The proposed research is designed to help to fill this gap in the literature, generating insight for continuing academic research and helping practitioners gain efficiencies in developing new pharmaceuticals.

This research uses an experimental design to assess the impact of two variables upon clinical trial participation. These two variables were selected …

Supervisor And Subordinate Perceptions Of Leader-Member Exchange: Examining Idiosyncratic Deals And Work-Family Experiences In A Moderated Mediation Model, Michael L. Litano

Psychology Theses & Dissertations

The extant literature recognizes that subordinates in high-quality leader-member exchange (LMX) relationships experience the most favorable outcomes (Dulebohn, Bommer, Liden, Brouer, & Ferris, 2012). In exchange for their unwavering commitment and superior job performance, high LMX subordinates benefit from greater access to valuable resources (e.g., communication, support, and negotiating latitude; Gerstner & Day, 1997), which can then be used to combat job demands and facilitate accomplishment of the subordinates’ salient goals (Agarwal, Datta, Blake-Beard, & Bhargava, 2012; Hobfoll, 2001). Meta-analytic evidence suggests that LMX also has critical implications for work-family outcomes (Litano, Major, Streets, Landers, & Bass, 2016), however, the …

Impact Of A Localized Lean Six Sigma Implementation On Overall Patient Safety And Process Efficiency, Luvianca G. Gil-Moreno

Engineering Management & Systems Engineering Theses & Dissertations

Continuous quality improvement tools have been widely used in the Healthcare Industry to increase efficiency and patient safety as well as to reduce cost. This research explores the impact of a Lean Six Sigma (LSS) process improvement initiative on the overall process efficiency and patient safety in the Labor and Delivery (L+D) units of a large hospital provider. This study focuses on the application of a modeling and simulation methodology to investigate the influence of a localized process improvement intervention on the overall L+D unit output by considering patient flow, system capacity, and unit performance. The simulation models capacity profiles …

Analysis Of Project Management System Structure Using The Viable System Model (Vsm), Joseph A. Sisti

Engineering Management & Systems Engineering Theses & Dissertations

The purpose of this research was to explore the applicability of the Viable System Model as a framework for structural analysis of Project Management Systems using a case study approach. The research used a modified Viable System Model based on the work of Stafford Beer (1979) for the analysis of systems (organizations). The specific research questions explored in this research were: (1) How can the Viable System Model (VSM) be adapted for analysis of project management structure? And, (2) What results from exploration of the Viable System Model framework application to active project management structures?

The research used an exploratory …

Role Of Requirements Engineering In Software Project’S Success, Sujatha Alla

Engineering Management & Systems Engineering Theses & Dissertations

Despite considerable time and resources spent on the initiation phase of software projects, discrepancies often exist between formal project documentation, customer requirements, and final project specifications. Such discrepancies in the requirements management process can have a very negative impact on final project outcomes. A Business Requirements Document (BRD) constitutes the formal software requirements documentation, which typically includes stakeholders’ needs and expectations and project scope while providing a clear project roadmap and project plan. According to IEEE standards, a BRD should be a structured document that includes specific elements such as functional and technical requirements while incorporating certain traits such as …

Planning And Team Shared Mental Models As Predictors Of Team Collaborative Processes, Zikai Zhou

Engineering Management & Systems Engineering Theses & Dissertations

This study evaluates the role of team planning and the similarity of team shared mental models (TSMMs) as predictors of two types of collaborative behaviors that are known to contribute to team performance. A computer-based Networked Fire Chief (NFC) simulation task was used as a testing environment for emergent and dynamic situations. The relationships among team planning, similarity of task-focused team shared mental models (TASKTSMMs), similarity of team-focused team shared mental models (TEAMTSMMs), team backup behaviors, and implicit coordination were tested. This study provides evidence for the mediation effect of similarity of TASKTSMMs between team planning and team backup behaviors, …

Centers Of Excellence: Management Within Multinational Corporations, Thomas Coughlan, Gary Bernstein

WCBT Faculty Publications

As organizations expand geographically, and especially when expanding globally, they often find it necessary, or more effective, to develop Centers of Excellence (CoE). If properly structured these centers can reduce cost, improve efficiency, leverage organizational assets, and often improve levels of organizational innovation. This is the next installment in a series of articles started in the first issues of the JMI exploring these very challenging issues (Coughlan & Bernstein, 2015). In this installment the authors will specifically address issues surrounding leadership, integrated governance model, standardization, continuous improvement, business continuity, and managing through hard target metrics. This article assumes that the …

Factored Similarity Models With Social Trust For Top-N Item Recommendation, Guibing Guo, Jie Zhang, Feida Zhu, Xingwei Wang

Research Collection School of Computing and Information Systems

Trust-aware recommender systems have attracted much attention recently due to the prevalence of social networks. However, most existing trust-based approaches are designed for the recommendation task of rating prediction. Only few trust-aware methods have attempted to recommend users an ordered list of interesting items, i.e., item recommendation. In this article, we propose three factored similarity models with the incorporation of social trust for item recommendation based on implicit user feedback. Specifically, we introduce a matrix factorization technique to recover user preferences between rated items and unrated ones in the light of both user-user and item-item similarities. In addition, we claim …