Honors Projects for Business Administration

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    An Analysis of Guidelines and Assurances Used in Sustainability Accounting Reporting
    (University of Hawaii at Manoa, 2014-09-26) Wong, Hoi Yan ; Yang, David ; Business Administration
    In the accounting industry, there is an increasing trend for companies to prepare sustainability accounting reports, not only financial reports, to fulfill the needs of stakeholders. Financial reports present financial information about a company’s financial performance and follow generally accepted accounting principles (GAAP), which are adhered to by the accounting profession. Sustainability accounting reports present information about three main topics – profit, planet, and people; however, there are currently no standards or regulations like GAAP for sustainability accounting reports to follow. Currently there are no standards or regulations from Financial Accounting Standards Board, International Accounting Standards Board, or U.S. Securities and Exchange Commission offering standards for the preparation of sustainability accounting reports. Further, companies are not required to report on sustainability accounting matters, although many do so voluntarily. This lack of standards and regulations has created an opportunity for numerous organizations to market their versions of guidelines and assurances for reporting sustainability accounting information, but these versions vary from one organization to the other. Thus, uniform guidelines/standards and assurances are needed for sustainability accounting reports. This paper begins with an explanation of what sustainability accounting reporting is and why this type of reporting is necessary for companies. Next, the paper then offers in depth analysis of these guidelines and assurances with the goal of encouraging policy makers to institute a uniform set of guidelines/standards. The paper then traces reporting guidelines and assurances that are currently being implemented by the top 100 companies listed on the Fortune 500 and Fortune Global 500 lists of companies.
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    Business Response to Obesity and its Related Diseases
    (University of Hawaii at Manoa, 2014-09-26) Sheeks, Devin ; Bhawuk, Dharm ; Business Administration
    Obesity and many of its related diseases are widely considered to be controllable through proper diet and exercise routines—yet employers, whom have no control over how their employees conduct their lives, have been assessed the lion’s share of responsibility for managing their employees’ health. Organizations take this burden upon themselves not only to reduce their own costs, but also to protect their investment in their employees since human capital is the most valuable asset to an organization. The demographics of the state of Hawaii have posed a unique set of issues which must be addressed by the state government and businesses alike. In addition, Hawaii businesses as a whole do not use wellness programs to the same degree and magnitude of businesses in the mainland U.S. Wellness programs, with the adequate level of planning and investment, can prove to be beneficial on not only a cost basis but also in terms of improving the health of individuals. Through historical analysis and business management principles this project seeks to be informative to individuals, businesses, and the Hawaii state government in order to increase the implementation of wellness programs for the sake of aggregate wellness and promotion of healthy businesses.
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    Reimagining Print Media in a Digital Age
    (University of Hawaii at Manoa, 2014-01-15) Zabanal, Regina ; Alden, Dana ; Marketing
    Print media, especially newspapers are facing decreased print circulation as more people are turning to the Internet as their primary source of information in this era of technology. Newspapers are currently being challenged to cater to a digital audience through different distribution tools. The essential question in my research is, “With the rise of the World Wide Web and mobile media platforms, how can newspapers and print media cater to an increasingly digital audience?” Through my research I will evaluate how college newspapers nationwide are catering to their digital audience, and research what ways media can foster consumer involvement. Most importantly, I will be researching how college newspapers are responding to the needs of their student bodies by distributing information via website, social media, and mobile applications.
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    The Level and Nature of Interactivity of the Top Athletic Apparel Companies: Nike, Reebok, Under Armour, & Addidas
    (University of Hawaii at Manoa, 2014-01-15) Henao, Vanessa ; Marketing
    Technology has opened many doors and has changed many traditional ways of our lives. Ever evolving advances in technology have imposed challenges in creating web-based brand communities, which have a drastic impact on consumer behavior. Recent efforts of large companies have been focused on the phenomena of online brand communities: which are non- geographically bound communities- those that are formed based on attachment, social relationships and common interest in a certain brand, product or service. This thesis gathers data from literature reviews to take a deeper look at online brand communities by conducting content analyses and assessing qualitative data gathered from those consumer-driven web communities of Nike, Reebok, Adidas, and Under Armor regarding the functioning of these communities, their alternative design process and the factors that affect consumer participation and incentive. The importance of analyzing the behavior of members is colossal, considering that online brand communities solely depend on their voluntary members to operate and function effectively. This paper also discusses the concepts of homogeneity among online groups and heterogeneity amongst its members; thereby explaining the strategies that are used to motivate each member to participate. . It is essential and impressive to understand how managers have applied concepts of incentives in creating their online brand communities. Lastly, this paper will compare and contrast the design of each brand community and the nature of their interactivity within each community.
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    Female Leadership in the Pacific: An Indepth Study
    (University of Hawaii at Manoa, 2014-01-15) Kobayashi, Claire Ann ; Business
    According to Deacon Ritterbush and Janice Pearson, "In most Pacific societies, women are -- and have always been a powerful force in the home and the community. They not only have primary responsibility for raising the children and managing the household but also provide important support for men in their political and professional endeavors." (Ritterbush and Pearson, 195). Even though the Pacific female holds much power and authority in the household, in professional work environments, she is restrained from occupying top leadership positions. This may be due to the traditional stereotypes held by both men and women of these Pacific cultures. This may be one of the major setbacks for women in this culture as it is in many others. It appears the men are the main economic and financial supporters of families, whereas women hold the decision making power within the household. The women decide how to allocate the finances and in addition, they dictate the educational paths of their children. There seems to be an inconsistency in the actual power these Pacific women have and in the manifestation of this power within the professional work environments.
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    Survey and Case Report of Condominium Conversions on Oahu
    (University of Hawaii at Manoa, 2014-01-15) Feaster, Yoshie ; Business
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    The Effects of Mortgage Availability on the Real Estate Resales on Oahu, State of Hawaii in 1973
    (University of Hawaii at Manoa, 2014-01-15) Chang, Stephanie ; Business
    In the latter months of 1973 it was common knowledge in Honolulu that used housing sales were slackening considerably from the high levels in the first half of the year. During the months of September and October, the prime interest rate at commercial banks (the rate commercials banks give to their best customers for short-term loans) was heading toward record high levels of over 10%. Residential mortgage loan activity apparently was being rapidly curtailed by institutional lenders in the second half of 1973. Many felt that this apparent reduction in mortgage loan availability was largely responsible for the reduction in the number of used housing sales. However, no one could say just how much of a decline had actually taken place in housing resales and the mortgage market. The purpose of this paper is to determine if there was a decline in residential resales in 1973.
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    Computer Security: Risks, Measures, Costs, and Decision Criteria for a Level of Security Appropriate to Organizational Needs
    (University of Hawaii at Manoa, 2014-01-15) Chan, Lai Wah ; Business
    Since the introduction of the first commercial computer into the U.S. business world in the early 50s, the use of computers has grown tremendously. Technology has been advancing at an unbelievable speed, which, on one hand, improves computer capability greatly, and on the other, lowers costs to the extent that even small businesses can afford one. Thus today, computer systems are being used in large and small organizations alike. Along with increases in computer usage, however, have come problems like invasion of privacy and computer-related crime. According to the Federal Bureau of Investigation (FBI), the average loss for each reported computer crime is about $500,000 compared with an average loss of $3,200 for bank robberies and $23,500 for bank frauds and embezzlement without computers.1 But what's more striking is that only one percent of computer crimes are detected and of those detected, only 12 percent are reported to law enforcement authorities.2
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    The Role and Mechanism of Analogical Transfers in Novices' Data Flow Diagram Problem Solving: The Effects of an Explicit Hint and Alternative Training Methods
    (University of Hawaii at Manoa, 2014-01-15) Chan, Flora ; Fellers, Jack ; Business
    The main purpose of this exploratory study was to investigate the role of analogical transfers in novices' data flow diagram (DFD) problem solving, in particular, how the uses, processes and types of analogical transfers could be affected by specific types of training methods and by an explicit hint to refer back to a previous DFD problem. The training methods compared were exploration-based and instruction-based training, while giving an explicit hint was intended to facilitate analogical transfers. A conceptual framework was first constructed to synthesize the major research works on analogical reasoning, analogical learning and analogical problem solving, postulating the specific human thought processes involved in analogical problem solving. A laboratory experiment was then performed to investigate the actual thought processes which occurred in analogical problem solving and to test the validity of the conceptual framework. In the experiment, 20 undergraduate business students were trained, in exploration-based or instruction-based training method, to solve a textbook-type DFD problem. These 20 students were then asked to think aloud while they were solving a new, but similar, DFD problem. Ten of the students were also given an explicit hint which encouraged them to refer back to the previously solved DFD problem. Results showed that: (1) Actual analogical transfer processes were very interactive, they could occur simultaneously, and in a non-continuous manner. (2) In the context of novices' DFD problem solving, the major role of analogical transfers was to solve novel DFD problems. (3) The use of an explicit hint had promoted analogical transfers but had not led to better problem solving performance. (4) Different training methods did not influence the number of analogical transfers, but did impact novices' DFD problem solving performances. Instruction-based training method was found to be superior to exploration-based training in terms of its effect on novices' DFD problem solving performance.
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    Revenue Recognition and Amortization Issues in the Film Industry
    (University of Hawaii at Manoa, 2014-01-15) Yamaki, Jennie ; Accounting
    The long-term goal of this research is to determine what are the future changes in production and distribution for the film industry and how will the changes impact the film industry's accounting guidelines. The rapid changes in technology will continue to offer new opportunities for distribution and production. For instance , the full potential for the Internet has yet to be realized. Also, increases in international distribution will become more important as the economy continues to globalize .