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The Sustainability of Components of the Supply Chain of Local Business in the Greater Phoenix, Arizona Area that Lead to and Increase Success

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In order to graduate with honors from Barrett, the Honors College at Arizona State University, I have completed the following thesis under the direction of Dr. Craig Carter and Dr. John Eaton. The purpose of this thesis is to perform

In order to graduate with honors from Barrett, the Honors College at Arizona State University, I have completed the following thesis under the direction of Dr. Craig Carter and Dr. John Eaton. The purpose of this thesis is to perform preliminary and proprietary research on the sustainability of components of the supply chain of local business within the greater Phoenix, Arizona area in order to determine practices that can lead to and even increase success in a competitive niche of already competitive industries, especially during times of supply chain stress. My hypothesis is that preliminary and proprietary research will both display that the consumer aspect of the supply chain of local business is the most essential, especially if other aspects of the supply chain experience distress. My preliminary research involved breaking down the title of this thesis into four parts: sustainability, supply chain, local business, and the Phoenix local business market and then performing internet research and interviews in order to form a solid understanding of such concepts. Then, I performed my proprietary research, which involved conducting a consumer survey and three interviews with local business owners. Though my hypothesis is not supported, I have learned a lot on the topic of this thesis itself, as well as on the thesis writing process.

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2019-05

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An Overview of Sustainability in the Hotel Industry: How the World’s Largest Brands are Practicing Sustainability

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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

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.

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2019-05

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An Analysis of SEC Clawback Provisions in terms of Loss-Aversion and Narcissism

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Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to

Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the year of a misstatement. This research shows the need for the use of a new clawback provision that combines aspects of the two currently in regulation. In our current federal regulation, there are two clawback provisions in play: Section 304 of Sarbanes-Oxley and section 954 of The Dodd\u2014Frank Wall Street Reform and Consumer Protection Act. This paper argues for the use of an optimal clawback provision that combines aspects of both the current SOX provision and the Dodd-Frank provision, by integrating the principles of loss aversion and narcissism. These two factors are important to consider when designing a clawback provision, as it is generally accepted that average individuals are loss averse and executives are becoming increasingly narcissistic. Therefore, when attempting to mitigate the risk of a leader keeping erroneously awarded executive compensation, the decision making factors of narcissism and loss aversion must be taken into account. Additionally, this paper predicts how compensation structures will shift post-implementation. Through a survey analyzing the level of both loss- aversion and narcissism in respondents, the research question justifies the principle that people are loss averse and that a subset of the population show narcissistic tendencies. Both loss aversion and narcissism drove the results to suggest there are benefits to both clawback provisions and that a new provision that combines elements of both is most beneficial in mitigating the risk of executives receiving erroneously awarded compensation. I concluded the most optimal clawback provision is mandatory for all public companies (Dodd-Frank), targets all executives (Dodd-Frank), and requires the recuperation of the entire bonus, not just that which was in excess of what should have been received (SOX).

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2018-12

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The Unintended Consequences of Sarbanes-Oxley Act of 2002

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Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited

Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.

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2016-12

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Community Development, Sustainability, and Food Access; A Case Study of Community Gardens in Phoenix, Arizona

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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

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.

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2014-05

Who's Responsible: An analysis of the impact consumers have on the behavior of fast fashion retailers in regards to the Triple Bottom Line

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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

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.

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2021-05