Matching Items (33)
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- Creators: School of Accountancy
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Description
This paper is intended to identify a correlation between the winning percentage of sports teams in the four major professional sports leagues in the United States and the GDP per capita of their respective cities. We initially compiled fifteen years of franchise performance along with economic data from the Federal Reserve Bank of St. Louis to analyze this relationship. After converting the data into a language recognized by Stata, the regression tool we used, we ran multiple regressions to find relevant correlations based off of our inputs. This paper will show the value of the economic impact of strong or weak performance throughout various economic cycles through data analysis and conclusions drawn from the results of the regression analysis.
ContributorsAndl, Tyler (Co-author) / Shirk, Brandon (Co-author) / Goegan, Brian (Thesis director) / Eaton, John (Committee member) / School of Accountancy (Contributor) / Department of Finance (Contributor) / Department of Supply Chain Management (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2017-12
Description
Company X is one of the world's largest manufacturer of semiconductors. The company relies on various suppliers in the U.S. and around the globe for its manufacturing process. The financial health of these suppliers is vital to the continuation of Company X's business without any material interruption. Therefore, it is in Company X's interest to monitor its supplier's financial performance. Company X has a supplier financial health model currently in use. Having been developed prior to watershed events like the Great Recession, the current model may not reflect the significant changes in the economic environment due to these events. Company X wants to know if there is a more accurate model for evaluating supplier health that better indicates business risk. The scope of this project will be limited to a sample of 24 suppliers representative of Company X's supplier base that are public companies. While Company X's suppliers consist of both private and public companies, the used of exclusively public companies ensures that we will have sufficient and appropriate data for the necessary analysis. The goal of this project is to discover if there is a more accurate model for evaluating the financial health of publicly traded suppliers that better indicates business risk. Analyzing this problem will require a comprehensive understanding of various financial health models available and their components. The team will study best practice and academia. This comprehension will allow us to customize a model by incorporating metrics that allows greater accuracy in evaluating supplier financial health in accordance with Company X's values.
ContributorsLi, Tong (Co-author) / Gonzalez, Alexandra (Co-author) / Park, Zoon Beom (Co-author) / Vogelsang, Meridith (Co-author) / Simonson, Mark (Thesis director) / Hertzel, Mike (Committee member) / Department of Finance (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Financial statements are one of the most important, if not the most important, documents for investors. These statements are prepared quarterly and yearly by the company accounting department, and are then audited in detail by a large external accounting firm. Investors use these documents to determine the value of the company, and trust that the company was truthful in its statements, and the auditing firm correctly audited the company's financial statements for any mistakes in their books and balances. Mistakes on a company's financial statements can be costly. However, financial fraud on the statements can be outright disastrous. Penalties for accounting fraud can include individual lifetime prison sentences, as well as company fines for billions of dollars. As students in the accounting major, it is our responsibility to ensure that financial statements are accurate and truthful to protect ourselves, other stakeholders, and the companies we work for. This ethics game takes the stories of Enron, WorldCom, and Lehman Brothers and uses them to help students identify financial fraud and how it can be prevented, as well as the consequences behind unethical decisions in financial reporting. The Enron scandal involved CEO Kenneth Lay and his predecessor Jeffery Skilling hiding losses in their financial statements with the help of their auditing firm, Arthur Andersen. Enron collapsed in 2002, and Lay was sentenced to 45 years in prison with his conspirator Skilling sentenced to 24 years in prison. In the WorldCom scandal, CEO Bernard "Bernie" Ebbers booked line costs as capital expenses (overstating WorldCom's assets), and created fraudulent accounts to inflate revenue and WorldCom's profit. Ebbers was sentenced to 25 years in prison and lost his title as WorldCom's Chief Executive Officer. Lehman Brothers took advantage of a loophole in accounting procedure Repo 105, that let the firm hide $50 billion in profits. No one at Lehman Brothers was sentenced to jail since the transaction was technically considered legal, but Lehman was the largest investment bank to fail and the only large financial institution that was not bailed out by the U.S. government.
ContributorsPanikkar, Manoj Madhuraj (Author) / Samuelson, Melissa (Thesis director) / Ahmad, Altaf (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
This project, which consists of a review article and an applied creative project, proposes mirror neurons as being a physiological mechanism for motor imagery. The review article highlights similarities between motor imagery research and research on mirror neurons. The research is roughly divided into three types of studies: neuroimaging studies, transcranial magnetic stimulation (TMS) and electromyography (EMG) studies, and electroencephalography (EEG) studies. The review also discusses the associative hypothesis of mirror neuron origin as support for the hypothesis and concludes with an assessment of conflicting research and the limitations of the hypothesis. The applied creative project is an instructional brochure, aimed at anyone who teaches motor skills, such as dance teachers or sports coaches. The brochure takes the academic content of the review and presents it in a visually pleasing, reader-friendly fashion in an effort to educate the intended audience and make the research more accessible. The brochure also prescribes research-based suggestions for how to use motor imagery during teaching sessions and how to get the best benefits from it.
ContributorsNgai, Valerie Christina (Author) / Hoffner, Kristin (Thesis director) / Glenberg, Arthur (Committee member) / Barrett, The Honors College (Contributor) / School of Nutrition and Health Promotion (Contributor) / Department of Psychology (Contributor)
Created2015-05
Description
The U.S. sports market is and has been dominated by professional football, basketball, and baseball leagues. U.S. interest in soccer has exploded as the sport looks to establish its position in this saturated sports market. As a general consensus, Major League Soccer (MLS), the recognized professional soccer league in both the U.S. and Canada, is expecting increased growth following the 2014 FIFA World Cup. My goal is to track that growth from June 2014 and to monitor the league's responses to that growth. How do league executives manage growth? I am curious about the background finances- especially when heated negotiations are expected heading into a new collective bargaining agreement (CBA). The compelling question I am looking to answer is: How will the MLS market respond to growth in a highly saturated U.S. sports market, particularly after the 2014 FIFA World Cup?
ContributorsKagen, Samuel Aaron (Author) / Drake, Philip (Thesis director) / Cassidy, Nancy (Committee member) / Barrett, The Honors College (Contributor) / W. P. Carey School of Business (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
We were driven by the question: what is happening to the popularity of Major League Baseball? In order to answer this question we compared the league structure of Major League Baseball with that of the National Football League. We were able to speak with five former or current members of the respective leagues in order to gain some insight into how the two leagues operate. The main focus of our research was around the payroll structures of the two leagues as well as their revenue sharing policies. In the end, we discovered that Major League Baseball is becoming highly regionalized. The sport is still growing in popularity in terms of revenue and fan involvement, but it is becoming less popular on a national stage. The league is benefitting greatly from factors like the increasing importance of "TiVo proof programming" and a lack of competition. Each league is very different in its own right. While the NFL promotes a perception of competitive balance, Major League Baseball can be plagued by the negative perception it creates surrounding some of its smaller market teams.
ContributorsHeath, Cameron (Co-author) / Linamen, John (Co-author) / Eaton, John (Thesis director) / Mokwa, Michael (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / Department of Marketing (Contributor) / Department of Finance (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
Sport is a widespread phenomenon across human cultures and history. Unfortunately, positive emotions in sport have been long vaguely characterized as happy or pleasant, or ignored altogether. Recent emotion research has taken a differentiated approach, however, suggesting there are distinct positive emotions with diverse implications for behavior. The present study applied this evolutionarily informed approach in the context of sport to examine which positive emotions are associated with play. It was hypothesized that pride, amusement, and enthusiasm, but not contentment or awe, would increase in Ultimate Frisbee players during a practice scrimmage. Further, it was hypothesized that increases in pride and amusement during practice would be differentially associated with sport outcomes, including performance (scores, assists, and defenses), subjective social connectedness, attributions of success, and attitudes toward the importance of practice. It was found that all positive emotions decreased during practice. It was also found that increases in pride were associated with more scores and greater social connectedness, whereas increases in amusement were associated with more assists. The present study was one of the first to examine change in positive emotions during play and to relate them to specific performance outcomes. Future studies should expand to determine which came first: emotion or performance.
ContributorsKuna, Jacob Anthony (Author) / Shiota, Michelle (Thesis director) / Glenberg, Arthur (Committee member) / Danvers, Alexander (Committee member) / Barrett, The Honors College (Contributor) / Department of Psychology (Contributor)
Created2014-05
Description
The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud and the internal controls within their business. Twenty-four owners of businesses with less than 100 employees participated in the study. The results suggest that small business owners overestimate their knowledge regarding internal controls and occupational fraud, while also underestimating the risk of fraud within their own business. In fact, 92% of participants were not at all familiar with the popular Internal Control \u2014 Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission. The results also show that small business owners tend to overestimate the protection provided by their currently implemented controls in regard to their risk of fraud. Overall, through continued knowledge of internal controls and occupational fraud, business owners can better protect their businesses from the risk of occupational fraud by increasing their awareness of fraud.
ContributorsDennis, Lauren Nicole (Author) / Orpurt, Steven (Thesis director) / Munshi, Perseus (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2014-05
Description
The purpose of this thesis was to identity various sports psychology techniques utilized during the injury recovery process of an NCAA athlete. Using a qualitative approach, past research was analyzed to uncover different features of an athletic injury as well as possible intervention methods. Findings suggested that effective intervention techniques structured around the Self Determination Theory (SDT), more specifically the concept of strengthening the satisfaction of an individual's three basic psychological needs: competence, autonomy and relatedness. Following the collection of past research, a series of interviews were conducted with four practicing sports psychologists. Interview questions focused on determining possible distinctions between acute, chronic and career-ending injuries as well as intervention techniques employed. Utilizing data collected from past research as well as the interviews, an applied brochure was developed for the potential benefit of an injured athlete. The established techniques, if utilized properly, should strengthen the satisfaction of an athlete's psychological needs according to the SDT, which may ultimately foster a positive and successful return-to-sport experience.
ContributorsLieb, Juliann Rose (Author) / Heywood, William (Thesis director) / Hoffner, Kristin (Committee member) / Barrett, The Honors College (Contributor) / Department of Psychology (Contributor)
Created2014-05
Description
The purpose of this thesis was to identity various sports psychology techniques utilized during the injury recovery process of an NCAA athlete. Using a qualitative approach, past research was analyzed to uncover different features of an athletic injury as well as possible intervention methods. Findings suggested that effective intervention techniques structured around the Self Determination Theory (SDT), more specifically the concept of strengthening the satisfaction of an individual's three basic psychological needs: competence, autonomy and relatedness. Following the collection of past research, a series of interviews were conducted with four practicing sports psychologists. Interview questions focused on determining possible distinctions between acute, chronic and career-ending injuries as well as intervention techniques employed. Utilizing data collected from past research as well as the interviews, an applied brochure was developed for the potential benefit of an injured athlete. The established techniques, if utilized properly, should strengthen the satisfaction of an athlete's psychological needs according to the SDT, which may ultimately foster a positive and successful return-to-sport experience.
ContributorsLieb, Juliann Rose (Author) / Heywood, William (Thesis director) / Hoffner, Kristin (Committee member) / Barrett, The Honors College (Contributor) / Department of Psychology (Contributor)
Created2014-05