Business Commons^™

A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West

Honors Theses

This report is an analysis of thirteen case studies concerning various topics in accounting. The purpose of this report is to analyze, explain, and evaluate specific concepts in accounting through the thirteen case studies. These case studies were prepared over the course of the 2015-2016 academic year through the ACCY 420 honors course. Accounting concepts covered throughout the cases include: pensions, tax research, financial reporting, and long-term liabilities. Each case study includes the executive summary, the questions responses, and additional calculations. Some case studies are about real world companies while others involve fictional companies and accounting scenarios. The ultimate goal …

Interpretations And Implementations Of Various Accounting Standards, Hannah Claire Farmer

Honors Theses

This thesis examines how to interpret and implement a variety of accounting standards. By using a variety of accounting cases, I have researched the issue at hand to determine the proper accounting standard that provides guidance on the way the issue must be treated. In some of these cases, such as the tax case, the guidance regarding the treatment of the tax percentages is very loose. In instances such as these, there may be several answers to the problem at hand. However, in many other cases, the guidance that accompanies the standards relating to the case are very straight-forward and …

Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara

Honors Theses

This thesis sets to examine the core accounting principles in financial accounting and apply those principles to companies' financial statements and 10-K's. Starting from simple transactions and adjusting entries, each topic moves through the financial statements and applies them to different companies. The second half examines more advanced accounting topics such as pensions and the buying and selling of securities. Among each section is also a thorough set of figures that highlight specific journal entries, data, or calculations to enhance the understanding of these topics. Each topic was researched through various case examinations relating to a particular area of financial …

The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar

Honors Theses

This thesis follows eleven case studies examining various accounts of U.S. GAAP financial statements. Each case study represents a specific area of the financial statements, and each case uses a different company to analyze the accounts. Through the cases, commonly misstated items are explored. The purpose of this thesis is to determine the proper U.S. GAAP treatment of these items. The thesis explores all areas of the financial statements including accounts from both the income statement and balance sheet. The thesis was written during the Honors Accy 420 class during the academic year 2015-2016. The class allowed me to gain …

Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake

Honors Theses

Throughout the 2015-2016 school year, I completed several different cases within the realm of financial reporting and accounting. The purpose of this research was not only to familiarize myself with financial reporting methods but also to take a deep dive into the intricacies of financial statements. Thus, this thesis paper will look vastly different than most theses submitted to the Honors College, for it covers a broad range of topics rather than honing in on just one area. The cases range from private companies to public companies, some domestic and some international. Throughout my research, one will find that any …

Recruitment And Selection In A Mass Hiring Event Of A Sme, Emily Sutphin

Honors Theses

Using a qualitative approach, I examined the relationship between formal recruitment and selection practices and the success of a mass hiring event in a small and medium sized enterprise (SME). For the purpose of my study, I will use prominent research in order to examine small and medium enterprises recruitment and selection processes and translate these findings to a mass hiring event with recruitment and selection. My literature review will help guide findings based on the qualitative data I collected. Data was drawn from observation, formal and informal interviews with key individuals within the company, and document analysis. A case …

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 …

The Role Of The Quality Of A Website In Consumer Perception, Hibah Khalil

UNF Graduate Theses and Dissertations

The wide spread of the Internet has allowed businesses to present information, sell products, and provide relevant services through websites. Many researchers argue that websites are an imperative channel for communication and online shopping. However, businesses struggle to retain customers due to low switching cost and lack of face-to-face communication. Customers who do not appreciate the user interface and information presented in the website may choose a competitor’s site to achieve their goals. Therefore, e-loyalty, which is about attracting and retaining customers in an online environment, is crucial to remaining a successful business.

In the context of e-loyalty, the website …

Inside Sales Force And Gender: Mediating Effects Of Intrinsic Motivation On Sales Controls And Performance, Anne Gottfried, Scott Ambrose, Richard Plank

Publications

Business-to-business sales organizations are experiencing inside sales growth as well as increased importance and utilization of their inside sales people. This dynamic role change towards inside sales is resulting in organizations re-thinking their sales control structure. To fill this gap, data was collected from 183 inside sales professionals representing a variety of industries. Utilizing Partial Least Square Analysis (PLS), this study analyzed the influences of gender on the relationship between sales controls and job performance to include measuring effects of intrinsic motivation, both challenge seeking and task enjoyment, on the model relationships. Findings suggest that differences do exist between males …

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? …

A Theory Of Structured Experience, Gary D. Ellis, Patti A. Freeman, Tazim Jamal, Jingxian Jiang

Faculty Publications

We extend Duerden, Ward, and Freeman’s [2015. “Conceptualizing Structured Experiences.” Journal of Leisure Research 47 (5): 601– 620] ‘structured experience’ framework by proposing a formal theory of structured experiences. The theory advances propositions about how leisure service providers may structure environments and interactions to facilitate specific subjective experiences for guests and participants. Following the Duerden, Ward, and Freeman (2015) paper, the theory of structured experience is an integration of literature from leisure studies, tourism, and marketing. Formal definitions are provided for four co-created subjective experiences: immersion, absorption, engagement, and deep structured experience. Propositions about specific strategies providers can use to …

Driving Strategies In Performance Excellence, Nathan Lawrence

Walden Dissertations and Doctoral Studies

Only a small number of U.S. businesses have implemented the Baldrige Criteria for Performance Excellence to improve their performance. The purpose of this multiple case study was to explore strategies that executive business leaders use to implement the Baldrige Criteria for Performance Excellence. The study population consisted of 6 business executives and 2 organizations in the U.S. state of Texas, all with experience in implementing the Baldrige Criteria for Performance Excellence. The theory of high performance work systems provided the conceptual framework for the study. Data were gathered from interviews and record reviews that were conducted within the organizations. Inductive …

Sustainment Strategies Small Business Owners Use For More Than 5 Years, Son Thanh Nguyen

Walden Dissertations and Doctoral Studies

U.S. Small Business Administration reports that small businesses are one of the pillars of the U.S. economy, providing employment, innovation, and productivity. However, these businesses are constantly faced with challenges resulting from limited resources and continuous technological advances. This qualitative multiple-case study was performed to explore the strategies that small business owners (SBOs) in Maryland use to acquire capital to sustain their businesses financially for more than 5 years. The study's framework, the strategic management theory, was applied to determine the most effective approaches for the small businesses. Face-to-face interviews with 6 recruited SBOs were performed. A qualitative thematic analysis …

Strategic Alignment Of Information Technology Projects And Project Success, Joan Barnes

Walden Dissertations and Doctoral Studies

Alignment of information technology (IT) projects remains a concern for business executives and negatively impacts IT investments through failed projects. Drawing from the theory of systems thinking and the concept of holism, the purpose of this correlational study was to provide executive leaders with information about influences associated with the independent variables of project alignment and performance outputs, and the dependent variable, project success rates. Accordingly, the research question addressed the relationship between the 2-predictor variables and the outcome variable. Data collection involved a nonprobability, purposive sample of 49 credentialed project managers from Arizona who completed an online survey. Results …

Manufacturing Managers' Leadership Efficacy In The Context Of Reduced Union Influence, James Richard Wright

Walden Dissertations and Doctoral Studies

The purpose of this phenomenological study was to explore whether manufacturing managers had the skills needed to lead union members whose unions have less influence than in the past. Leaders of manufacturing firms can strengthen the relationship between manufacturing managers and union members through positive and effective leadership. Providing union members with leadership can improve cooperation, reduce problem-solving time, and increase productivity through efficiency. The conceptual framework for this study was transformational leadership theory. Data collection involved conducting 20 semi structured interviews with participants affiliated with the United Auto Workers (UAW) in the Toledo, Ohio, area. The participants (9 manufacturing …

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 …

Social Change Through Entrepreneurship: Utilizing Portable Sawmill Based Small Businesses To Promote Community Development, Crystal Lupo

Journal of Sustainable Social Impact

Reduced demand for wood and wood products resulting from the economic crisis in the first decade of the 2000s severely impacted the forest industry throughout the world, causing large forest-based organizations to close (CBC News, 2008; Food and Agriculture Organization of the United Nations, 2009; Pepke, 2009). The result was a dramatic increase in unemployment and worker displacement among forest product workers between 2011 and 2013 (Bureau of Labor Statistics, 2014). Forested rural communities often depended on the large-scale forest industry for their livelihood, and as a result, decreased reliance on large-scale industry became increasingly important (Lupo, 2015). This article …

The Ethical Implications Of Plagiarism And Ghostwriting In An Open Society, Patricia I. Fusch, Lawrence R. Ness, Janet M. Booker, Gene E. Fusch

Journal of Sustainable Social Impact

Plagiarism is the theft of intellectual property. Plagiarism has been a problem in academic settings and appears to be on the increase, now moving into areas including the medical and scientific fields as well as industry, manufacturing, military, and legal briefs. The ethical implications can have serious consequences for organizations, individuals, and society, resulting in harm being done to others in favor of expediency. In this scholarly essay, the authors explore and discuss the ethical implications of plagiarism and the increase of ghostwriting in a free society through the writings of Kant, Popper, Kostenbaum, Plato, Whedbee, and others. The conclusion …