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Description
An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is circumstantial and can vary with different situations. In a way, the Japanese idea of honesty reflects how highly they value loyalty. This overlap of values results in the lack of an ethical dilemma for the Japanese, which creates a new risk for fraud. Without this struggle, a Japanese employee does not have strong justification against committing fraud if it aligns with his values of honesty and loyalty.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
ContributorsTabar, Kelly Ann (Author) / Samuelson, Melissa (Thesis director) / Goldman, Alan (Committee member) / WPC Graduate Programs (Contributor) / W.P. Carey School of Business (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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
Description
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
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
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
Description
College and university campuses can play an important role in a student’s life, and campus outdoor spaces have the ability to positively impact various aspects of student health and well-being. It has long been understood that natural environments can promote health and well being, and in recent years research has begun to examine the impact of parks and landscapes in urban settings on subjective well-being (SWB). Subjective well-being (aka “happiness”) refers to
one’s self-reported measure of well-being and is thought of as having a high level of positive affect, low level of negative affect, and high degree of life satisfaction (Diener, 1984).
This study was conducted to assess the interrelationships between affective experiences, SWB, and usage of campus outdoor spaces in order to learn how outdoor spaces on the Arizona State University (ASU) Tempe campus can be enhanced to increase SWB and usage. In total, 832 students completed a survey questionnaire 1,140 times for six campus outdoor spaces. The results showed that students experience the greatest amount of happiness in the Secret Garden
and James Turrell ASU Skyspace, relaxation/restoration is the affective experience most strongly related to SWB, and SWB is negatively correlated with frequency of visits but positively link with duration of visits. To improve student happiness and usage of outdoor spaces on campuses, planners and designers should work on increasing the relaxing/restorative qualities of existing
locations, creating new spaces for relaxation/restoration around campus, reducing the perception of crowding and noise in large spaces, increasing fun/excitement by adding stimuli and/or opportunities for activity and entertainment, and adding equipment necessary for students to perform the activities they want. In addition to the ASU Tempe campus, the methodology and
findings of this research could be used to improve outdoor spaces on other college and university campuses and other types of outdoor environments.
one’s self-reported measure of well-being and is thought of as having a high level of positive affect, low level of negative affect, and high degree of life satisfaction (Diener, 1984).
This study was conducted to assess the interrelationships between affective experiences, SWB, and usage of campus outdoor spaces in order to learn how outdoor spaces on the Arizona State University (ASU) Tempe campus can be enhanced to increase SWB and usage. In total, 832 students completed a survey questionnaire 1,140 times for six campus outdoor spaces. The results showed that students experience the greatest amount of happiness in the Secret Garden
and James Turrell ASU Skyspace, relaxation/restoration is the affective experience most strongly related to SWB, and SWB is negatively correlated with frequency of visits but positively link with duration of visits. To improve student happiness and usage of outdoor spaces on campuses, planners and designers should work on increasing the relaxing/restorative qualities of existing
locations, creating new spaces for relaxation/restoration around campus, reducing the perception of crowding and noise in large spaces, increasing fun/excitement by adding stimuli and/or opportunities for activity and entertainment, and adding equipment necessary for students to perform the activities they want. In addition to the ASU Tempe campus, the methodology and
findings of this research could be used to improve outdoor spaces on other college and university campuses and other types of outdoor environments.
ContributorsDavis, Kara (Author) / Cheng, Chingwen (Thesis director) / Cloutier, Scott (Committee member) / School of Sustainability (Contributor) / Dean, W.P. Carey School of Business (Contributor) / The Design School (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
Within this paper I summarize the key features, and results, of research conducted to support the development, design, and implementation of an internal control system at a startup small business. These efforts were conducted for an Honors Thesis/Creative Project for Barrett, the Honors College at Arizona State University. The research revolved around deciding which financial policies, procedures, and safeguards could be useful in creating an internal control system for small businesses. In addition to academic research, I developed an “Internal Control Questionnaire” for use as a ‘jumping off point’ in conversations about a business’ existing accounting system. This questionnaire is applicable across many industries, covering the major topics which every small business/startup should consider.
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 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.
ContributorsDuncan, Spencer James (Author) / Garverick, Michael (Thesis director) / Casas Arce, Pablo (Committee member) / School of Accountancy (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
The trends of products made by today’s companies follow a traditional linear economy where materials for products and services are taken, made, and then used until they are disposed of. In this model cheap materials are relied on in large amounts and our current rate of usage is unsustainable. Pollution and climate change are effects of this linear economy, and in order to secure a sustainable future for life on this planet, this model is not fit. A circular business model is the future for companies and products. Circular design and biomimicry are at the forefront of this transition. In conjuncture with the InnovationSpace program, I have developed a product for, and sponsored by, Adidas. The product utilizes a circular business model and a sustainable product ecosystem after using biomimicry as a tool for inspiration. The project was driven by this primary research question presented by Adidas: How can we embrace a true circular economy with far more reuse and recycling incorporated, while ensuring that all products travel from factory to foot in a more sustainable way while providing an engaging consumer experience? The goal
of this project was to generate solutions that can be applied to a broad range of products at Adidas.
The product developed is called Neomod, a modular shoe system. People buy shoes both for fashion and function, with the average American owning nineteen pairs. However, countless numbers of partially worn shoes end up in landfills because the materials they are made of are difficult to separate and replace. This is why we designed Neomod; a modular shoe made with interchangeable parts. It makes recycling shoes simpler, but at the same time, provides users with a variety of styles to mix and match to fit their lifestyle. Neomod’s goal is to minimize the amount of waste created and allows all parts of the shoe to be used until its end of life. As consumers buy, recycle, and reuse Neomod shoes, they will help the world work towards a more circular economy.
The product developed is called Neomod, a modular shoe system. People buy shoes both for fashion and function, with the average American owning nineteen pairs. However, countless numbers of partially worn shoes end up in landfills because the materials they are made of are difficult to separate and replace. This is why we designed Neomod; a modular shoe made with interchangeable parts. It makes recycling shoes simpler, but at the same time, provides users with a variety of styles to mix and match to fit their lifestyle. Neomod’s goal is to minimize the amount of waste created and allows all parts of the shoe to be used until its end of life. As consumers buy, recycle, and reuse Neomod shoes, they will help the world work towards a more circular economy.
ContributorsReniewicki, Johnathan Robert (Author) / Sanft, Alfred (Thesis director) / Boradkar, Prasad (Committee member) / The Design School (Contributor) / Sandra Day O'Connor College of Law (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Humans are undeniably a part of nature. Without Earth's and her resources, we cease to exist. However, in recent years society has lacked the foresight or possibly care to understand the impact of our actions both on the planet and ourselves. Resources that industrialized societies are based on are dwindling in reserves and the impact of our actions in getting such resources has been largely harmful. In order to change cycles of overexertion both in our selves and the planet, we must change the ways we think. I propose that humans, very much like the Earth, have limited resources and need to be more mindful in our choices. Wellness and sustainability are two branches of sustaining a larger system and our collective future. On an individual scale, wellness is sustaining our individual resources (i.e. time, energy, thoughts), and can be aided through simple practices to encourage healthy patterns and processes. Sustainability in terms of the planet is sustaining our common resources. This requires a change in our individual selves as well as cooperation to change the larger systems that we are parts of. I separated wellness into three components, core values, positivity, and time management. Sustainability is separated into lifestyle, systems thinking, and learning from life. For each of the six components, I briefly describe their importance and benefits.
ContributorsShamas, Ariel Judith (Author) / Sanft, Al (Thesis director) / Heywood, William (Committee member) / The Design School (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
Torch is a smart bulb and family of fixtures that encourages users to carry their light with them. This product system is designed to offer an alternative to our current lighting systems while living within existing home lighting infrastructure. Torch is designed for people who live in small spaces. Torch appeals to people who want to live a simpler life with fewer products and better interactions. Torch creates rituals that are inspired by the past. While Torch is designed to be the only light source that one uses. This type of system may not fit into everyone's lives or living spaces. In that case, Torch can be used together with one's existing home lighting. Torch allows users to live with their existing lighting while having a personal smart lighting system. Torch is a sustainable smart bulb that offers an alternative to the excessive smart bulb systems that are on the market from companies like Samsung, Philips, and IKEA. Torch is for people who want the benefits of a smart bulb without having to invest in an expensive system. Torch is a family of products that work together to provide a sustainable, affordable, and personal smart lighting system.
ContributorsBrown, Yannez Ray (Author) / Bacalzo, Dean (Thesis director) / Feil, Magnus (Committee member) / McDermott, Lauren (Committee member) / The Design School (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05