Business Commons^™

Theme Park Demand, Theme Park Attractiveness, And Visitors’ Theme Park Choices, Yingsha Zhang

Theses and Dissertations

This dissertation examines the relationship among theme park demand, theme park attractiveness, and visitors’ theme park choices. It consists of three studies reported through five chapters. Key data were obtained from the website of an online travel agency, TripAdvisor, using web scraping techniques. The first study developed a new approach to measure tourist source markets’ theme park demand and theme park attractiveness by solving a reverse gravity model via particle swarm optimization. Findings from this study should help theme parks to evaluate more accurately the demand market and their own competitiveness compared to other theme parks. The second study explored …

(Anti)Poverty Measures Exposed, Francine J. Lipman

Scholarly Works

Few economic indicators have more salience and pervasive financial impact on everyday lives in the United States than poverty measures. Nevertheless, policymakers, researchers, advocates, and legislators generally do not understand the details of poverty measure mechanics. These detailed mechanics shape and reshape poverty measures and the too often uninformed responses and remedies. This Article will build a bridge from personal portraits of families living in poverty to the resource allocations that failed them by exposing the specific detailed mechanics underlying the Census Bureau’s official (OPM) and supplemental poverty measures (SPM). Too often, when we confront the problem of poverty, the …

Instilling Positive Beliefs About Organ Donation: An Information Processing Approach, Gerardo Jose Moreira

Open Access Theses & Dissertations

The number of those seeking a kidney donation in the United States continues to increase while the number of donors is not growing at the same rate (U.S. Department of Health and Human Services USDHHS, 2010). The lack of donations is more prevalent in low health literate communities which suffer from misinformation and ultimately negative beliefs toward organ donation. Thus, it is important to understand how marketing efforts can effectively change individuals' beliefs about organ donation.

Drawing on the Self-Determination Theory and Schema Theory, I proposed that the effectiveness of health education programs, which is to motivate individuals to be …

An Organizational Attachment Model: Lmx-Social Comparison, Job Embeddedness And Psychological Ownership, Saul R. Valdiviezo

Open Access Theses & Dissertations

This study investigates the relationship between employees' comparisons of relationship quality with their leader (LMXSC) and attitudinal workplace outcomes. Building on the theoretical principle of LMXSC, I postulate that job embeddedness mediates the relationship between perceived relationship quality and psychological ownership. Additionally, I examine the effects of overall organizational justice to understand how environmental variables impact our attachment model. Our results indicate that LMXSC is an important determinant of psychological ownership and job satisfaction and that job embeddedness mediates these relationships. I examine the proposed model with 471 employees from 37 organizations. The results show partial support for the proposed …

Corporate Sponsorship And The Consumer Socialization Of African American Women Athletes: A Qualitative Study, Tahla Monique Wade

Open Access Theses & Dissertations

African-American consumption is a unique feature of the American consumer market. A characteristic of African American consumers is their participation in conspicuous consumption. A look into the sociological concept of consumer socialization can drive insight to what initiates purchases of this group. However, this is not studied as an evolving process. Over time, individuals may encounter several new influences that affect their consumer socialization and purchase behavior, including the possibility of corporate sponsorship. To explore this evolution, I examine if corporate sponsorships affect the consumer socialization of African-American women collegiate athletes. Fifteen NCAA Division I African-American women athletes from a …

Contents, Discovery Editors

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.

Discovery: The Student Journal Of Dale Bumpers College Of Agricultural, Food And Life Sciences - Volume 18 2017, Several Authors

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.

Letter From The Dean, Lona Robertson

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.

Auditors’ Response To Assessments Of High Control Risk: Further Insights*, Timothy Seidel

Faculty Publications

Auditing standards prescribe a risk-based approach where auditors assess the risk of material misstatement and then design and perform audit procedures to reduce audit risk to an appropriately low level. Prior research suggests that auditors are responsive to high control-risk assessment (CRA), but that this response is, perhaps, only partially effective at reducing audit risk, with relatively little insight into where and why this occurs. By refining analyses to more detailed levels of the audit, I extend this research by providing further insight into auditors’ response to high CRA. I examine and find that audit fees are significantly higher for …

Irs Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams

Faculty Publications

We study how public and private disclosure requirements interact to influence both tax regulator enforcement and firm disclosure. To capture IRS enforcement activities, we introduce a novel data set of IRS acquisition of firms’ public financial disclosures, which we label IRS attention. We examine the implementation of two new disclosure requirements that potentially alter IRS attention: FIN 48, which increased public tax disclosure requirements, and Schedule UTP, which increased private tax disclosure. We find that IRS attention increased following FIN 48 but subsequently decreased following Schedule UTP, consistent with public and private disclosure interacting to influence tax enforcement. We next …

Changes In Corporate Effective Tax Rates Over The Past 25 Years, Scott D. Dyreng, Michelle Hanlon, Edward L. Maydew, Jacob Thornock

Faculty Publications

We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wis- dom, the decline in effective tax rates is not concentrated in multinational firms; effective tax rates have declined at approximately the same rate for both multinational and domes- tic firms. Moreover, within multinational firms, both foreign and domestic effective rates have decreased. Finally, changes in firm characteristics and declining foreign statutory tax rates explain little of the overall decrease in effective rates.

An Examination Of Firms’ Responses To Tax Forgiveness, Terry Shevlin, Jacob Thornock, Braden Williams

Faculty Publications

This study uses state tax amnesties to examine how firms respond to forgiveness—particularly repeated forgiveness—by a taxing authority. We posit that tax forgiveness programs alter taxpayer perceptions of the probability of detection by enforcers or the probability of future forgiveness programs, either of which could affect future tax aggressiveness. We find that firms headquartered in an amnesty-granting state increase state income tax aggressiveness following the first instance of tax amnesty, relative to control firms in other states. Moreover, we find evidence that tax aggressiveness incrementally increases with each additional repetition of a tax amnesty. Finally, we find that the effect …

The Effects Of Gamification On Corporate Compliance Training: A Field Experiment Of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, David A. Wood

Faculty Publications

Companies rely on internal controls to comply with the U.S. Foreign Corrupt Practices Act and the U.K. Bribery Act. One such control is anti-corruption employee training. Although corporate training is a key component of anti-fraud policies and procedures, it is often perceived as dull by employees. To motivate greater engagement, firms are experimenting with training that involves elements of digital games, known as gamification. We perform a field experiment with 158 employees of a large, multinational bank to examine the effectiveness of gamified anticorruption training. We find that employees strongly prefer gamified training to traditional, nongamified training and that gamified …

The Impact Of Shadow It Systems On Perceived Information Credibility And Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, David A. Wood

Faculty Publications

Business trends show that more and more employees are creating shadow IT systems—IT systems that are not sanctioned or monitored by the IT department. This paper examines how the use of shadow IT in product costing impacts managers’ perceptions of information credibility and managerial decision-making. Using two experiments, we find that participants view information from shadow IT systems as less credible and they are less impacted by and less willing to rely on costing reports produced from shadow IT systems versus non-shadow IT systems. We also find that although participants are concerned about the credibility of shadow IT systems, they …

Organizational Culture: An Analysis Of The Aggregate Impact On Financial Performance, Arijan Alagic

Honors Program Theses

Strong organizational culture, although an intangible asset, can produce tangible gains for businesses in the form of stock returns. This study uses Fortune magazine’s 100 Best Companies to Work for in America to identify companies with strong organizational culture. Of those 100, I used the stock performance of 20 public companies who have (1) been on the list for at least 10 years and (2) have been publicly traded for at least 10 years. Each of the companies is assigned a matching industry sector and the returns are compared to the overall stock market, represented by the S&P 500. From …

Cedar Falls Community Main Street: A Gap Analysis Of Customer & Business Owner Perceptions, Cassie Evers

Honors Program Theses

Cedar Falls, Iowa is a small town of approximately 40,000 people, which has a traditional Main Street district, lined by historic buildings filled with shops, restaurants, offices, and apartments alike (“Current Cedar Falls, Iowa Population, Demographics and Stats”). This main street district is managed by an organization called Community Main Street. Cedar Falls Community Main Street (CMS) has done extensive research to gain an understanding of their market by surveying customers. However, they lack information on their business owners and managers’ opinions. This study focused on surveying area business owners to provide valuable information about business leaders’ opinions to Community …

The Impact Of Terrorism On Commercial Office Real Estate In Manhattan, Madeline M. O'Donnell

Honors Program Theses

The September 11, 2001 terrorist attacks (“9/11”) caused major loss of human life, financial resources, and infrastructure. Within hours, over 30 million square feet of real estate in Downtown Manhattan was lost, creating an unprecedented change in supply and demand for real estate in the area. Hundreds of companies were directly affected by the loss of their offices and business fixtures, and were forced to quickly develop plans for how and where to resume work (“A Look at Former World Trade Center Tenants,” 2002). Property owners – many of whom owned the then damaged or nonexistent buildings as ground leases …

The Professional Development Of Students Through Global Experiences, Myle Duong

Honors Program Theses

As globalization increases from advancing technologies and innovation, more businesses are entering the international market. With this, comes a demand for a culturally competent workforce. To possess cross cultural skills, college students must develop Cultural Intelligence. According to the Cultural Intelligence Center, Cultural Intelligence (CQ) is defined as the ability to relate and work effectively in culturally diverse situations. Research shows that college students who go abroad have a higher probability of standing out to employers due to the knowledge and risks associated with going global, and make further efforts to immerse themselves in cultures (10 Benefits to Studying Abroad). …

The Business Of Fraud, Jessica Marie Berkshire

Honors Program Theses

This paper will focus on fraud within companies in order to discover overarching themes of why, when, and where corporate fraud occurs. Fraud has significant financial, economic, and social implications that negatively impact a company’s business standing. Research will be based on recent frauds that have been tried through the United States Attorney’s office. Correlations will be drawn regarding the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) framework, which is a foundation for companies who want to improve their internal controls. Based on the comparisons between the COSO framework and recent fraud activity, individual COSO principles can be …

2017 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 2016-2017.

Agent Intermediation And Racial Price Differences, Adam Nowak, Patrick S. Smith

Economics Faculty Working Papers Series

Most housing transactions are brokered wherein the buyer and seller do not meet in person. In which case the buyer’s race is not revealed to the seller, so the seller cannot discriminate based on race. Despite this observation, previous studies find racial price differentials based on the race of the buyer. We provide evidence that these estimates suffer from an omitted variable bias attributable to the time-varying attributes of the house. After controlling for the time-varying attributes of the house, we find that minority (black and Hispanic) and non-minority (white) buyers pay a similar price for comparable housing. We also …

Homeowner Preferences After September 11th, A Microdata Approach, Adam Nowak, Juan Sayago-Gomez

Economics Faculty Working Papers Series

The existence of homeowner preferences - specifically homeowner preferences for neighbors -is fundamental to economic models of sorting. This paper investigates whether or not the terrorist attacks of September 11, 2001 (9/11) impacted local preferences for Arab neighbors. We test for changes in preferences using a differences-in-differences approach in a hedonic pricing model. Relative to sales before 9/11, we find properties within 0.1 miles of an Arab homeowner sold at a 1.4% discount in the 180 days after 9/11. The results are robust to a number of specifications including time horizon, event date, distance, time, alternative ethnic groups, and the …

Learning Styles Of Students Enrolled In Fashion Classes: Academic Level, Geographic Region, And Major, Harrison Qiu, Diana Saiki, Alyssa Dana Adomaitis

Publications and Research

No abstract provided.

Performance Analysis Of Equity Index Universal Life Insurance, Zhixin Wu, Lei Liang

Mathematics Faculty Publications

Equity Index Universal Life (EIUL) is a variation of whole life insurance which carries a death benefit component and a cash value component. The popularity of EIUL has been growing quickly in recent years because of its promised downside protection and upside potential. However, its long-term viability can’t be directly verified since no public data of EIUL is available to check its historical performance. This paper models the stock market return, interest rate and other market variables simultaneously to simulate the potential future returns of EIUL under different scenarios. Research in the literature often only models the stock market return …

News And Social Media Emotions In The Commodity Market, Jiancheng Shen, Mohammad Najand, Feng Dong, Wu He

Finance Faculty Publications

Purpose--Emotion plays a significant role in both institutional and individual investors' decision-making process. Emotions affect the perception of risk and the assessment of monetary value. However, there is a lack of empirical evidence available that addresses how investors' emotions affect commodity market returns. The purpose of this paper is to investigate whether media-based emotions can be used to predict future commodity returns.

Design/methodology/approach--The authors examine the short-term predictive power of media-based emotion indices on the following five days' commodity returns. The research adopts a proprietary data set of commodity-specific market emotions, which is computed based on a comprehensive …

Q: Since Marijuana Use Is Absolutely Prohibited Under Federal Law, Can An Employer Safely Fire An Employee Who Tests Positive For Cannabis? (A: Yes, No, Maybe, I Don't Know. Can You Repeat The Question? 1), Darrell M. Crosgrove, Michael T. Zugelder, Kimberly Nigem, Donald K. Wedding

Finance Faculty Publications

Twenty-nine states and three US territories offer medical marijuana prescriptions for their citizens, with others considering such. Some of these states make it a violation to terminate an employee for medical marijuana use. Federal laws make any marijuana possession or use a crime, and in some instances, require a drug-free workplace. Should employers enforce drug screening rules, or relax their standards and permit employees with prescriptions for medical marijuana to test positive provided work product is not affected? And can relaxing these standards be presented as a benefit to both employees that use medical marijuana, and those who do not? …

Nutritional Labelling Providing Education On Its Usage Could It Impact On Patient's Food Choice Selection For Those In The Obese Classification?, Celia Lane

Theses

A build-up of too much body fat can cause significant health risks and development of medical conditions and disabilities (National Institute Clinical Excellence (NICE), 2014). The causes of obesity involve the disproportionate intake of calories that are not utilised (World Health Organisation (WHO), 2016). The rising trend towards obesity threatens to bankrupt medical systems (Heifer and Shultz, 2014). There has been a heighten awareness from the general public in the last decade of the affiliation between health and nutrition (Irish Universities Nutrition Alliance (lUNA), 2011). In light of the ever increasing obesity trend, individuals still desire to take control of …

Farm Deaths And Injuries: Changing Farmer Attitudes And Behaviour On Farm Safety, Kieran O'Connell

Theses

While the Irish agricultural sector accounts for just 6% of the working population of Ireland, it consistently has the highest proportion of fatal incidents of any sector - generally ranging from between 35% and 45% of all workplace fatalities in any given year (Health and Safety Authority, 2015). This was again evident in 2014 where 55% (30 of the 56) of the fatal workplace incidents were in the agricultural sector (Health and Safety Authority, 2015). Agriculture has an ageing workforce with the average age of an Irish farmer now standing at fifty-seven and farmers are eight times more likely to …

Destination Cork : A New Frontier For The Culinary Curious Tourist, Catherine Fitzgibbon

Theses

Food is an important aspect in creating tourism destinations and can be perceived as an immensely influential attraction for tourism. There are excellent examples of destinations that brand themselves through food tourism, using this special-interest area as a strategy to develop regional tourism and ultimately, increase tourist numbers. However, not all destinations use food tourism as a strategic branding strategy. One such example is Cork in Ireland. While having an excellent food offering, food is not a primary tourism activity in the region’s destination branding strategy.

The purpose of this paper is to investigate the feasibility of branding Cork as …

The Impact Of Rivalry Antecedents On Mediated Demand For An Individual Sport, Lamar Reams, Terry Eddy

Human Movement Studies & Special Education Faculty Publications

In contrast to research examining the social-psychological aspects of how sport fans perceive rivalry games in team sports, far less is known regarding the impact rivalries have on mediated consumer demand, a marketing outcome of interest to sport researchers and practitioners. Guided by economic demand theory, the current study developed a model to empirically examine the impact of Tyler and Cobbs' (2015) rivalry antecedents (conflict, peer, bias) on fan interest for an individual sport. The three-dimensional framework provided the foundation for the selection of thirteen rivalry-related variables, in addition to control determinants established from prior literature. Results from the estimation …