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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

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
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Description
The competitive nature of business requires managers to consistently work towards eliminating unnecessary costs and improving financial management. Worldwide, fraud remains a pervasive and expensive problem for businesses. Fraud involving misappropriation of assets (commonly referred to as embezzlement) and fraudulent financial reporting cost organizations trillions of dollars worldwide. To better

The competitive nature of business requires managers to consistently work towards eliminating unnecessary costs and improving financial management. Worldwide, fraud remains a pervasive and expensive problem for businesses. Fraud involving misappropriation of assets (commonly referred to as embezzlement) and fraudulent financial reporting cost organizations trillions of dollars worldwide. To better understand the most effective ways of combating misappropriation and to a lesser extent, fraudulent financial reporting, this paper evaluates research and reports the results of expert interviews with accountants, forensic experts, and security specialists.
ContributorsMurnane, George (Author) / Munshi, Perseus (Thesis director) / Pany, Kurt (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
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Description
This honors thesis examines community gardens from throughout Phoenix, Arizona. It shows that community gardens have the potential to both support and hinder sustainability efforts, encourage community development, and increase food access. By measuring the temperature at various community gardens throughout Phoenix, AZ, community gardens were shown to minimize local

This honors thesis examines community gardens from throughout Phoenix, Arizona. It shows that community gardens have the potential to both support and hinder sustainability efforts, encourage community development, and increase food access. By measuring the temperature at various community gardens throughout Phoenix, AZ, community gardens were shown to minimize local effects of the urban heat island. Because they use water to survive and Phoenix, AZ is in a desert, this contributes to a depleting water supply. Interviews of gardeners from community gardens throughout Phoenix depicted that community gardens can provide sites for community development as well as promoting food access.
ContributorsBowersox, Diane Kathleen (Author) / Haglund, LaDawn (Thesis director) / Lyon, Mich (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / School of Politics and Global Studies (Contributor)
Created2014-05
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As society's energy crisis continues to become more imminent many industries and niches are seeking a new, sustainable and renewable source of electricity production. Similar to solar, wind and tidal energy, kinetic energy has the potential to generate electricity as an extremely renewable source of energy generation. While stationary bicycles

As society's energy crisis continues to become more imminent many industries and niches are seeking a new, sustainable and renewable source of electricity production. Similar to solar, wind and tidal energy, kinetic energy has the potential to generate electricity as an extremely renewable source of energy generation. While stationary bicycles can generate small amounts of electricity, the idea behind this project was to expand energy generation into the more common weight lifting side of exercising. The method for solving this problem was to find the average amount of power generated per user on a Smith machine and determine how much power was available from an accompanying energy generator. The generator consists of three phases: a copper coil and magnet generator, a full wave bridge rectifying circuit and a rheostat. These three phases working together formed a fully functioning controllable generator. The resulting issue with the kinetic energy generator was that the system was too inefficient to serve as a viable system for electricity generation. The electrical production of the generator only saved about 2 cents per year based on current Arizona electricity rates. In the end it was determined that the project was not a sustainable energy generation system and did not warrant further experimentation.
ContributorsO'Halloran, Ryan James (Author) / Middleton, James (Thesis director) / Hinrichs, Richard (Committee member) / Barrett, The Honors College (Contributor) / Mechanical and Aerospace Engineering Program (Contributor) / The Design School (Contributor) / School of Mathematical and Statistical Sciences (Contributor)
Created2014-05
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DescriptionExplore the implications that both sustainability and branding have on the built environment in order to develop a health an wellness center that promotes a balanced lifestyle for two targets users, which are of entirely different demographics.
ContributorsRachford, Paris Kristen (Author) / Shraiky, James (Thesis director) / Brandt, Beverly (Committee member) / Thomson, Eric (Committee member) / Barrett, The Honors College (Contributor) / The Design School (Contributor)
Created2013-05
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Description

An exploration of how architecture can react to American hyper-consumption of clothing products. With the goal to raise public awareness and create systemic, sustainable change in the fashion industry, this project synthesizes each part of manufacturing, including production, consumption, and post consumption, into one local campus. By bringing manufacturing back

An exploration of how architecture can react to American hyper-consumption of clothing products. With the goal to raise public awareness and create systemic, sustainable change in the fashion industry, this project synthesizes each part of manufacturing, including production, consumption, and post consumption, into one local campus. By bringing manufacturing back into the daily rhythms of an urban context and combining a prototypical mix of fashion related programs, ethically minded consumers are formed.

ContributorsMarshall, Jordan (Author) / Murff, Warren (Thesis director) / Smith, Brie (Committee member) / Hejduk, Renata (Committee member) / School of Sustainability (Contributor) / The Design School (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

This thesis discusses accounting fraud in the workplace today, using the recent Wirecard scandal as a jumping off point. The thesis goes into the common causes of accounting fraud (organized by the three components of the fraud triangle), effective methods for countering fraud, and lessons that can be learned from

This thesis discusses accounting fraud in the workplace today, using the recent Wirecard scandal as a jumping off point. The thesis goes into the common causes of accounting fraud (organized by the three components of the fraud triangle), effective methods for countering fraud, and lessons that can be learned from the 2020 Wirecard scandal

ContributorsLudwig, William August (Author) / Garverick, Michael (Thesis director, Committee member) / Wolfe, Mindy (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description

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

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.

ContributorsStoller, MacKenzie (Co-author) / Beltran, Gabriella (Co-author) / O'Flaherty, Katherine (Thesis director) / Sewell, Dennita (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
Our current water usage practices and consumption have run us into dire need for change: our over-usage from the Colorado River and depletion of groundwater resources have led us to draw out more than we can replenish, and this cycle is becoming increasingly more expensive.A solution to this from an

Our current water usage practices and consumption have run us into dire need for change: our over-usage from the Colorado River and depletion of groundwater resources have led us to draw out more than we can replenish, and this cycle is becoming increasingly more expensive.A solution to this from an architectural standpoint is to have the building work with the natural hydrological cycle of its respective site. In doing so, the building will not only benefit the environment of its site, but will provide the public with education on the need for greater
conservation.
This thesis project first looks to the Living Building Challenge’s Water Petal framework as standards for this building to follow. The framework outlines that the building needs to be water positive, meaning all the water needs to be taken from the environment, run through the building, and discharged back out into the environment in a safe manner that benefits the local environment. To begin my research, I first looked to case studies of buildings that incorporate elements of the hydrological cycles of their sites, studying how these buildings function
efficiently without causing damage or depleting resources. The project then goes onto analyze the site on which the building will sit. The prototype building is located in Papago Park, facing the Papago Buttes. The building itself is a meditation pavilion, providing a place for visitors to rest and enjoy the beauty of the natural landscape.
In terms of the water systems at work in the building, the project acquires water through several means. The first is through rain, in which the building catches rainwater on slanted planes of the roof as well as through a ground filtration system within the landscaped zones surrounding the building. The water filters through the soil, through multiple filters and eventually to a large storage tank below. Water is also collected using existing bioswales lining the nearby canal to harness water as part of the building system. This water is also filtered and sent to the storage tank. Because of the weather patterns we have here in Arizona, the storage tank is very large, needing to hold about 3,000 gallons of water. This water is then ready to be used by toilets or irrigation, or treated one step further through the process of ozonation to be used for sinks and drinking fountains. The blackwater, or sewage water, then gets pumped through a
membrane bioreactor in which sludge is sent to an anearobic digester and the remaining water continues to a constructed wetland where it ends its journey. Along the way, this water is pumped through a shallow channel in the ground in which people within the building can view as it makes its way out to the wetland. Upon reaching the wetland, the water will eventually seep back into the ground, replenishing the natural water table and thus completing the full loop cycle
of the project.
ContributorsLentz, Katelyn Emiko (Author) / Bernardi, Jose (Thesis director) / Bochart, Sonja (Committee member) / Maria, Miller (Committee member) / The Design School (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
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Description
This study aims to identify the self-reported sustainability goals, practices, and results of the five largest hotel companies that are headquartered in the United States through a comprehensive content analysis of each of their websites. The five companies included in the study are Best Western International, Wyndham Hotels and Resorts,

This study aims to identify the self-reported sustainability goals, practices, and results of the five largest hotel companies that are headquartered in the United States through a comprehensive content analysis of each of their websites. The five companies included in the study are Best Western International, Wyndham Hotels and Resorts, Choice Hotels International, Hilton Worldwide, and Marriott International. The main focus centered on the qualitative information they shared about their goals and implemented practices across the hotels owned and operated by each company. In addition, the published qualitative data was analyzed to look at the reported results of their implemented practices. The results showed a large variety in the level of information that was shared by each of the five companies.
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.
ContributorsStefanowski, Stacey Rita (Author) / Nyaupane, Gyan (Thesis director) / Chhabra, Deepak (Committee member) / Watts College of Public Service & Community Solut (Contributor) / School of Accountancy (Contributor) / Department of Management and Entrepreneurship (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05