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The questionnaire was then used in conjunction with two interviews of small business owners. The interviews covered both the overall financial status of their business and their business’ pre-existing accounting system. The feedback received during these interviews was subsequently used to provide the business owners with eleven recommendations ranging from the implementation of new policies to verification of existing internal controls.
Finally, I summarize my findings, both academic and real-world, conveying that many small business owners do not implement formal internal control systems. I also discuss why the business owners, in this specific circumstance, did not yet implement the aforementioned eleven suggestions.
The goal of this research was to analyze the impact of consumer behavior on the sustainability of the fast fashion industry, specifically in regards to the framework of the Triple Bottom Line. First, a review of relevant literature investigating the three aspects of the Triple Bottom Line (environmental, social, and economic) as it pertains to the fast fashion industry was conducted to provide context for this research. Research methods utilized scholarly articles and journals along with companies’ CSR reports to determine the course of development of the fast fashion industry over time. Additionally, the impact of consumer behavior was investigated and linked to trends observed in the production and business practices of the industry over time. Based on the analysis of the influence of past consumer behavior on the industry, it was clear consumers play a major role in the industry and its sustainability in terms of the Triple Bottom Line. This suggests that the unsustainability of the fast fashion industry is due in part to consumer behavior and the retailers themselves, which is important to understand for the industry going forward as it aims to improve overall sustainability.
In the long term, there is evidence that accessible and affordable housing is crucial to the health, wealth and sustainability of a community (Enterprise, 2014). In Arizona, the ramifications of regressive tax policies and discriminatory zoning and credit practices have led to what has been termed an “affordable housing crisis” where Arizona is ranked the third worst in the nation for affordable housing (NLIHC, 2020). The research grapples with the policies and history of housing in Arizona, with specific focus on the policies regarding lending, tax and zoning. Access to opportunities and resources (food, health, etc.) is significantly related to housing, thus exploring what kind of homes are available to whom and where those homes are located is critical to understanding the disparate barriers inadequate housing imposes and the impact housing has. To understand this we must understand the role of the state in ensuring an equitable housing market, and the intimacies of what is already happening at local level. The goal is to explore sustainable solutions that can bridge the affordable housing gap and provide protections for residents in the volatile housing market.
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.
New Leaf was founded with the mission to address the environmental, health, and sustainability consequences of paper production today. We explored the sourcing and foundations of paper needs, supporting our assumption that paper can be created from agricultural waste. We solidified a business plan using agricultural waste after considerable sourcing research and expert and consumerism input. We determined that using forest foliage that is a potential fire hazard from a national forest could be used as a source to make alternative paper as well as contribute to sustainability efforts.
Information was examined using thirteen indicators of sustainability. Eight indicators were chosen that represented environmental sustainability, plus five indicators that represent social and economic sustainability. Based on the information analyzed, each company received a score for each indicator according to the level of information disclosed. This created a sustainability scorecard, with Marriott and Hilton scoring the highest, Wyndham and Best Western scoring the lowest, and Choice Hotels falling in the middle .In summary, it was determined that Hilton is reporting at the highest level, based on the measured indicators in addition to receiving external assurance on their disclosed results from implemented practices, The other four companies have further steps they should take to better communicate their sustainable practices and overall commitment to sustainability.