Matching Items (6)
Filtering by
- All Subjects: homelessness
- Creators: Samuelson, Melissa
- Creators: Gaughan, Monica
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
- Member of: Theses and Dissertations
- Status: Published
Description
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).
ContributorsLarscheid, Elizabeth (Author) / Samuelson, Melissa (Thesis director) / Casas-Arce, Pablo (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Since underserved individuals do not have a steady supply of food, this study explored whether their standards of what they view as healthy differs from individuals who can afford a basic living that includes food and shelter. Data collection from surveys provided information to see whether the struggles of obtaining food affects what is perceived as healthy, and whether there is a difference in dietary habits, perception of body image, and self-esteem. Homeless individuals displayed that they were more aware than non-homeless individuals that the food they were consuming was unhealthy. They were also less satisfied with their daily food diet, as most of them wished that they ate greater quantities of certain foods. Their daily food intake did confirm that they consumed more unhealthy food that lacked nutrition compared to non-homeless individuals. They also generally believed that thicker body images were healthier and more attractive compared to non-homeless people who thought that thinner body images were healthier and attractive. Homeless people also generally ranked lower on the body image scale than the image they thought was most desirable and healthy. This revealed a lack of satisfaction with their own current body. Additionally, the self-efficacy score displayed that homeless individuals generally scored lower for their self-esteem level compared to non-homeless people. This demonstrated that their daily struggles and lifestyle impacts their emotions and overall confidence.
ContributorsAhir, Khushbu (Author) / Gaughan, Monica (Thesis director) / Hackman, Joseph (Committee member) / School of Human Evolution and Social Change (Contributor) / School of Molecular Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
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.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
The United States is arguably the most powerful country in the world boasting the largest GDP and yet there are over half a million homeless Americans as of November 2015. While traditional solutions to combat homelessness adequately assist the majority of people experiencing homelessness as a short-term issue, traditional solutions do not serve the complex needs of the chronically homeless. One creative solution being applied across the nation to end chronic homelessness is Housing First. This report assesses the feasibility of a Housing First program in Tucson Arizona to reduce unsheltered rates. It discusses the current state of homelessness across the nation and in Tucson, explains the existing methods used to reduce unsheltered rates and explores the cost and benefits of implementing such a program. This report concludes with recommendations for implementing a Housing First program in Tucson, Arizona.
ContributorsZamora, Emilia Faye (Author) / Samuelson, Melissa (Thesis director) / Lamoreaux, Phillip (Committee member) / Department of Supply Chain Management (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
Society has formed certain stereotypes surrounding genders and the roles that they play in society based on the qualities that each gender is assumed to have (Lopez & Ensari, 2014; Eagly & Wood, 2012; Heilman, 2012). Leadership is seen as a masculine role because of the similar perceptions between what qualities men possess and what qualities leadership requires. (Koenig et al., 2011). Biases against women in leadership prevent women from successfully gaining high-level positions at the same rate as men, despite equal qualifications (Lopez & Ensari, 2014). There is great debate on how this problem can be resolved. On the one hand, trends toward institutional and policy changes in the 1970’s and 1980’s were intended to create greater equality and help women reduce bias in the workforce. More recently, however, the tone of the conversation has shifted. Books like Sheryl Sandberg’s “Lean In” have seen great popularity as they emphasize the role women have to combat bias through personal empowerment rather than waiting for the system to change. As a consequence of this shift in ideology, a possible shift has occurred in perceptions of where responsibility for change lies. This presents the question: Does exposure to empowerment literature increase perceptions of women’s responsibility to fix the gender inequality issue in the workplace?
ContributorsSchewe, Rachel (Author) / Samuelson, Melissa (Thesis director) / Hart, Wendy (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
The purpose of this report is to review the current literature concerning management of the COVID-19 pandemic in homeless populations, and to use it to analyze the specific interventions established in Maricopa County—such as those aimed at education, vaccination and testing, and maintaining continuity of care. In doing so, I hope to illustrate the unique challenges faced by people experiencing homelessness, provide context for disparities in health outcome, and inform action for both the ongoing pandemic and future outbreaks
ContributorsNewell, James (Author) / Gaughan, Monica (Thesis director) / Hruschka, Daniel (Committee member) / Barrett, The Honors College (Contributor) / School of Human Evolution & Social Change (Contributor) / School of Life Sciences (Contributor) / Watts College of Public Service & Community Solut (Contributor)
Created2022-05