Barrett, The Honors College Thesis/Creative Project Collection

"No civil discourse, no cooperation; misinformation, mistruth." These were the words of former Facebook Vice President Chamath Palihapitiya who publicly expressed his regret in a 2017 interview over his role in co-creating Facebook. Palihapitiya shared that social media is ripping apart the social fabric of society and he also sounded the alarm regarding social media’s unavoidable global impact. He is only one of social media’s countless critics. The more disturbing issue resides in the empirical evidence supporting such notions. At least 95% of adolescents own a smartphone and spend an average time of two to four hours a day on social media. Moreover, 91% of 16-24-year-olds use social media, yet youth rate Instagram, Facebook, and Twitter as the worst social media platforms. However, the social, clinical, and neurodevelopment ramifications of using social media regularly are only beginning to emerge in research. Early research findings show that social media platforms trigger anxiety, depression, low self-esteem, and other negative mental health effects. These negative mental health symptoms are commonly reported by individuals from of 18-25-years old, a unique period of human development known as emerging adulthood. Although emerging adulthood is characterized by identity exploration, unbounded optimism, and freedom from most responsibilities, it also serves as a high-risk period for the onset of most psychological disorders. Despite social media’s adverse impacts, it retains its utility as it facilitates identity exploration and virtual socialization for emerging adults. Investigating the “user-centered” design and neuroscience underlying social media platforms can help reveal, and potentially mitigate, the onset of negative mental health consequences among emerging adults. Effectively deconstructing the Facebook, Twitter, and Instagram (i.e., hereafter referred to as “The Big Three”) will require an extensive analysis into common features across platforms. A few examples of these design features include: like and reaction counters, perpetual news feeds, and omnipresent banners and notifications surrounding the user’s viewport. Such social media features are inherently designed to stimulate specific neurotransmitters and hormones such as dopamine, serotonin, and cortisol. Identifying such predacious social media features that unknowingly manipulate and highjack emerging adults’ brain chemistry will serve as a first step in mitigating the negative mental health effects of today’s social media platforms. A second concrete step will involve altering or eliminating said features by creating a social media platform that supports and even enhances mental well-being.

Generating an astounding $110.7 billion annually in domestic revenue alone [1], the world of accounting is one deceptively lacking automation of its most business-critical processes. While accounting tools do exist for the common person, especially when it is time to pay their taxes, such innovations scarcely exist for many larger industrial tasks. Exceedingly common business events, such as Business Combinations, are surprisingly manual tasks despite their $1.1 trillion valuation in 2020 [2]. This work presents the twin accounting solutions TurboGAAP and TurboIFRS: an unprecedented leap into these murky waters in an attempt to automate and streamline these gigantic accounting tasks once entrusted only to teams of experienced accountants.
A first-to-market approach to a trillion-dollar problem, TurboGAAP and TurboIFRS are the answers for years of demands from the accounting sector that established corporations have never solved.

"Generating an astounding $110.7 billion annually in domestic revenue alone [1], the world of accounting is one deceptively lacking automation of its most business-critical processes. While accounting tools do exist for the common person, especially when it is time to pay their taxes, such innovations scarcely exist for many larger industrial tasks. Exceedingly common business events, such as Business Combinations, are surprisingly manual tasks despite their $1.1 trillion valuation in 2020 [2]. This work presents the twin accounting solutions TurboGAAP and TurboIFRS: an unprecedented leap into these murky waters in an attempt to automate and streamline these gigantic accounting tasks once entrusted only to teams of experienced accountants.
A first-to-market approach to a trillion-dollar problem, TurboGAAP and TurboIFRS are the answers for years of demands from the accounting sector that established corporations have never solved."

The PPP Loan Program was created by the CARES Act and carried out by the Small Business Administration (SBA) to provide support to small businesses in maintaining their payroll during the Coronavirus pandemic. This program was approved for $350 billion, but this amount was expanded by an additional $320 billion to meet the demand by struggling businesses, since initial funding was exhausted under two weeks.<br/><br/>Significant controversy surrounds the program. In December 2020, the Department of Justice reported 90 individuals were charged for fraudulent use of funds, totaling $250 million. The loans, which were intended for small business, were actually approved for 450 public companies. Furthermore, the methods of approval are<br/>shrouded in mystery. In an effort to be transparent, the SBA has released information about loan recipients. Conveniently, the SBA has released information of all recipients. Detailed information was released for 661,218 recipients who have received a PPP loan in excess of $150,000. These recipients are the central point of this research.<br/><br/>This research sought to answer two primary questions: how did the SBA determine which loans, and therefore which industries are approved, and did the industries most affected by the pandemic receive the most in PPP loans, as intended by Congress? It was determined that, generally, PPP Loans were approved on the basis of employment percentages relative to the individual state. Furthermore, in general, the loans approved were approved fairly, with respect to the size of the industry. The loans, when adjusted for GDP and Employment factors, yielded a clear ranking that prioritized vulnerable industries first.<br/><br/>However, significant questions remain. The effectiveness of the PPP has been hindered by unclear incentives and negative outcomes, characterized by a government program that has essentially been rushed into service. Furthermore, limitations of available data to regress and compare the SBA's approved loans are not representative of small business.

The process of producing enormous amounts of ephemeral clothing at accelerated rates, known as fast fashion, creates significant environmental and societal issues. The phenomenon of fast fashion rose due to globalization, economic factors, lack of legislation, and the advancement of technology. Governments, companies, and consumers must work together to create more sustainable retail supply chains. I have gathered information from interviews with individuals in the sustainable fashion industry, books, case studies, online reports, and newspaper articles. Based on my research, I recommend that companies should target wealthier consumers, develop a common language concerning sustainability, invest in sustainable fibers, and listen to factory employees for solutions to improve their working conditions. I also advise that the U.S governments should revise fashion copyright laws and international governments should emphasize regulations concerning the fashion industry. Lastly, consumers should adopt a price-per-wear mindset and utilize resale options. Overall, while perfect sustainability is improbable, consumers, governments, and companies should not use this as an excuse to avoid responsibility.

Generating an astounding $110.7 billion annually in domestic revenue alone [1], the world of accounting is one deceptively lacking automation of its most business-critical processes. While accounting tools do exist for the common person, especially when it is time to pay their taxes, such innovations scarcely exist for many larger industrial tasks. Exceedingly common business events, such as Business Combinations, are surprisingly manual tasks despite their $1.1 trillion valuation in 2020 [2]. This work presents the twin accounting solutions TurboGAAP and TurboIFRS: an unprecedented leap into these murky waters in an attempt to automate and streamline these gigantic accounting tasks once entrusted only to teams of experienced accountants.
A first-to-market approach to a trillion-dollar problem, TurboGAAP and TurboIFRS are the answers for years of demands from the accounting sector that established corporations have never solved.

Before the COVID-19 pandemic, there was a great need for United States’ restaurants to “go green” due to consumers’ habits of frequently eating out. Unfortunately, COVID-19 has caused this initiative to lose traction. While the amount of customers ordering takeout has increased, there is less emphasis on sustainability.<br/>Plastic is known for its harmful effects on the environment and the extreme length of time it takes to decompose. According to the International Union for Conservation of Nature (IUCN), almost 8 million tons of plastic end up in the oceans at an annual rate, threatening not only the safety of marine species, but also human health. Modern food packaging materials have included a blend of synthetic ingredients, trickling into our daily lives and polluting the air, water, and land. Single-use plastic items slowly degrade into microplastics and can take up to hundreds of years to biodegrade.<br/>Due to COVID-19, restaurants have switched to takeout and delivery options to adapt to the new business environment and guidelines enforced by the Center of Disease Control (CDC) mandated guidelines.<br/>Some of these guidelines include: notices encouraging social distancing and mask-wearing, mandated masks for employees, and easy access to sanitary supplies.<br/>This cultural shift is motivating restaurants to search for a quick, cheap, and easy fix to adapt to the increased demand of take-out and delivery methods. This increases their plastic consumption of items such as plastic bags/paper bags, styrofoam containers, and beverage cups. Plastic is the most popular takeout material because of its price and durability as well as allowing for limited contamination and easy disposability.<br/>Almost all food products come in packaging and this, more often than not, is single use. Food is the largest market out of all the packaging industry, maintaining roughly two thirds of material going to food. The US Environmental Protection Agency reports that almost half of all municipal solid waste is made up of food and food packaging materials. In 2014, over 162 million tons of packaging material waste were generated in the states. This typically contains toxic inks and dyes that leach into groundwater and soil. When degrading, pieces of plastic absorb toxins like PCBs and pesticides, and then each piece will in turn release toxic chemicals like Bisphenol A. Even before being thrown away, it causes negative effects for the environment. The creation of packaging materials uses many resources such as petroleum and chemicals and then releases toxic byproducts. Such byproducts include sludge containing contaminants, greenhouse gases, and heavy metal and particulate matter emissions. Unlike many other industries, plastic manufacturing has actually increased production. Demand has increased and especially in the food industry to keep things sanitary. This increase in production is reflective of the increase in waste. <br/>Although restaurants have implemented their own sustainable initiatives to combat their carbon footprint, the pandemic has unfortunately forced restaurants to digress. For example, Just Salad, a fast-food restaurant chain, incentivized customers with discounted meals to use reusable bowls which saved over 75,000 pounds of plastic per year. However, when the pandemic hit, the company halted the program to pivot towards takeout and delivery. This effect is apparent on an international scale. Singapore was in lock-down for eight weeks and during that time, 1,470 tons of takeout and food delivery plastic waste was thrown out. In addition, the Hong Kong environmental group Greeners Action surveyed 2,000 people in April and the results showed that people are ordering out twice as much as last year, doubling the use of plastic.<br/>However, is this surge of plastic usage necessary in the food industry, or are there methods that can be used to reduce the amount of waste production? The COVID-19 pandemic caused a fracture in the food system’s supply chain, involving food, factory, and farm. This thesis will strive to tackle such topics by analyzing the supply chains of the food industry and identify areas for sustainable opportunities. These recommendations will help to identify areas for green improvement.

Americans today face an age of information overload. With the evolution of Media 3.0, the internet, and the rise of Media 3.5—i.e., social media—relatively new communication technologies present pressing challenges for the First Amendment in American society. Twentieth century law defined freedom of expression, but in an information-limited world. By contrast, the twenty-first century is seeing the emergence of a world that is overloaded with information, largely shaped by an “unintentional press”—social media. Americans today rely on just a small concentration of private technology powerhouses exercising both economic and social influence over American society. This raises questions about censorship, access, and misinformation. While the First Amendment protects speech from government censorship only, First Amendment ideology is largely ingrained across American culture, including on social media. Technological advances arguably have made entry into the marketplace of ideas—a fundamental First Amendment doctrine—more accessible, but also more problematic for the average American, increasing his/her potential exposure to misinformation. <br/><br/>This thesis uses political and judicial frameworks to evaluate modern misinformation trends, social media platforms and current misinformation efforts, against the background of two misinformation accelerants in 2020, the COVID-19 pandemic and U.S. presidential election. Throughout history, times of hardship and intense fear have contributed to the shaping of First Amendment jurisprudence. Thus, this thesis looks at how fear can intensify the spread of misinformation and influence free speech values. Extensive research was conducted to provide the historical context behind relevant modern literature. This thesis then concludes with three solutions to misinformation that are supported by critical American free speech theory.

This research covers the landscape of influencer marketing and combines it with the knowledge of 11 content creators and one social media specialist, ultimately producing an actionable handbook. Participants were asked questions that were intended to discover key strategies, level of difficulty, and overall insight into the content creator world. Best practices and key findings are identified in the research paper, and outlined into four parts in the handbook. The handbook serves as a compilation framework derived from my primary and secondary sources designed to provide anyone interested in becoming a content creator or social media influencer on steps they may take given what their predecessors have done to successfully launch their careers in the space.