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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

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.
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
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Description
The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness for college students and how their happiness influences engagement, motivation,

The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness for college students and how their happiness influences engagement, motivation, preference of organizational culture, and the activities that they engage in. This research was gathered from secondary sources and a survey that was given to undergraduate students at Arizona State University. We found that well-being, gratitude, achievement, psychological empowerment, and affection contribute to both extraverts and introverts' happiness. In addition, we found that extraverts reported higher means than introverts in each factor; including happiness in general and what contributes to it. Contrary to popular belief, our research shows that autonomy either had no correlation or negatively correlates with happiness. In addition, we found that both extraverts and introverts participate in social and nonsocial activities rather than solely on their expected type of activity. Our research also shows that females reported higher means than males on gratitude, achievement, and autonomy. One significant implication of this study is that it can help individuals to better understand themselves and people they interact with.
ContributorsVasquez, Delia (Co-author) / Lopez, Miguel (Co-author) / LePine, Marcie (Thesis director) / Arce, Alma (Committee member) / Barrett, The Honors College (Contributor) / Department of Supply Chain Management (Contributor) / Department of Psychology (Contributor) / School of Accountancy (Contributor)
Created2014-12
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Description
This paper explains what factors influence mental health issues and what type of care is provided in various countries. The countries in this study will include the United States, Japan, Ethiopia and South Africa, all of which have varying degrees of ethnic diversity, economic status and understanding of mental health

This paper explains what factors influence mental health issues and what type of care is provided in various countries. The countries in this study will include the United States, Japan, Ethiopia and South Africa, all of which have varying degrees of ethnic diversity, economic status and understanding of mental health issues. It discusses the specific healthcare systems in each country, as well as the attitudes and problems associated with depression and schizophrenia, two prevalent mental health disorders. This paper examines the different ways that a diagnosis is reached for schizophrenia and major depression in these different countries, as well as what methods are used for treating individuals with these disorders. It will also examine the prominent notion that schizophrenia has better outcomes in developing countries than in places that have wider medical care available. It then discusses what treatments are available in each country, as well as social constructs that exist regarding those treatments in order to understand the ways that treatments can be expanded to improve outcomes. This paper will then examine the different outcomes of these mental health disorders that are common in each country, and conclude with ideas on how to make global mental health a reality.
ContributorsOlsen, Rachel Lindsay (Author) / Gaughan, Monica (Thesis director) / Wood, Reed (Committee member) / Barrett, The Honors College (Contributor) / School of Politics and Global Studies (Contributor) / School of Human Evolution and Social Change (Contributor) / Department of Psychology (Contributor)
Created2015-05
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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

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
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Description
As the daughter of Mexican parents, I was raised with family-centered values which conflict with the values of independence, freedom and individuality stressed in the United States. Being a minority has become part of my identity, thus influencing how I make decisions about finances and traveling. Minorities are faced with

As the daughter of Mexican parents, I was raised with family-centered values which conflict with the values of independence, freedom and individuality stressed in the United States. Being a minority has become part of my identity, thus influencing how I make decisions about finances and traveling. Minorities are faced with many more concern, like familial concerns and financial obligations which hinder their desire to attempt to travel (Salisbury, Paulsen, & Ernest, 2011). My main concerns were convincing my parents that traveling to Nicaragua and studying abroad in Greece and Italy would be beneficial to my college experience, along with financially being able to go through with each experience. The main purpose of my thesis is to share what it is like to be a minority faced with cultural and financial obstacles that make it difficult to travel and how the experience is shaped due to these obstacles.
ContributorsValtierra, Nancy Jazmin (Author) / Larson, Elizabeth (Thesis director) / Facinelli, Diane (Committee member) / Barrett, The Honors College (Contributor) / T. Denny Sanford School of Social and Family Dynamics (Contributor) / Department of Psychology (Contributor) / Graduate College (Contributor)
Created2014-05
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Description
Playable female characters in video games have become increasingly more acceptable in the mind of the average gamer. Video games like the Mass Effect series allow gamers to choose to play as either male or female. Despite the industry's data showing that the male character is more likely to be

Playable female characters in video games have become increasingly more acceptable in the mind of the average gamer. Video games like the Mass Effect series allow gamers to choose to play as either male or female. Despite the industry's data showing that the male character is more likely to be played, vocal fans of the game will often argue that the female character is more desirable depending on the experience that the player is wanting. It is this inconsistency between the gaming industry's data on gender choice and the fans that go against this data that leads to the present research. This research explores why men play female characters in video games. Previous literature found that avatar choices matter to gamers, both for how they are viewed and how they experience the game. This literature suggests that gamers make character decisions based on the desired gaming experience. Data for the current study consists of comments from five Reddit posts and from supplementary surveys completed by volunteers from Reddit. Four main categories that encompassed the numerous results are identified: in-game advantages, player-character interactions, exploration of new experiences and/or identities, and novelty. Each category also features a number of subcategories that were identified first and then combined to make the final four categories. The results found supported previous literature as well as expanded the literature to offer more insight behind why male gamers choose to play as female characters. This choice is ultimately reliant upon varied factors on which they base their choices for the desired gaming experience.
ContributorsBunch, Sarah Elizabeth (Author) / Mack, Robert (Thesis director) / Ingram-Waters, Mary (Committee member) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
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Description
Perceptions of the self differ between cultures, generally between those cultures in the West and East. Some of the ways that these individuals from these cultures may differ are in their self-construal, their collectivist and individualist tendencies, and how they perceive control in their lives. The current study proposes that

Perceptions of the self differ between cultures, generally between those cultures in the West and East. Some of the ways that these individuals from these cultures may differ are in their self-construal, their collectivist and individualist tendencies, and how they perceive control in their lives. The current study proposes that some of these differences are influenced by different concepts individuals hold regarding the "soul", or inner self. These concepts may be promoted by the different religious beliefs prominent in different regions. The Soul Perception Index, being developed through this study, measures belief in multiple souls, a universal soul, a single soul, or no soul. It was predicted that a belief in a single soul will correlate with an individual view of the self (individualism, independent self-construal, internal locus of control), and a universal or multi-soul belief will correlate with an interdependent view of the self (collectivism, interdependent self-construal, and external locus of control). We found that these variables did not significantly differ in their relationships with soul belief. However, Indian Hindu participants and Chinese participants seemed to score highly on all self-view variables and all soul perception types indicating that individuals from these cultures may be more predisposed to hold opposing beliefs simultaneously while US Christians are not.
ContributorsNaidu, Esha Svetha (Author) / Cohen, Adam (Thesis director) / Glenberg, Arthur (Committee member) / Johnson, Kathryn (Committee member) / School of Historical, Philosophical and Religious Studies (Contributor) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Description
The purpose of this thesis study is to widen the understanding of the effect culture on self-improvement. Past research found that Japanese students, when compared to their North American counterparts, are more likely to strive for self-improvement by persisting when they encounter academic setbacks. In addition to North Americans and

The purpose of this thesis study is to widen the understanding of the effect culture on self-improvement. Past research found that Japanese students, when compared to their North American counterparts, are more likely to strive for self-improvement by persisting when they encounter academic setbacks. In addition to North Americans and Asians, this thesis examines South Asians as well. It is hypothesized that South Asians will have similar levels of self-improvement as East Asians. This thesis also looks at possible explanations for why culture affects self-improvement. Two variables, future self-connectedness and growth mindset, are proposed as these explanations. It is hypothesized that culture affects future self-connectedness and growth mindset, and those two variables in turn influence self-improvement. 

For this thesis, 100 undergraduate and recent college graduates completed online self-report measures. Results of independent t-tests showed that there were no significant differences between South and East Asians in self-improvement, which is consistent with what was hypothesized. There were also no differences between South and East Asians in future self-connectedness or growth mindset. The two Asian groups were then combined and compared to North Americans. Further independent t-tests were run, and results found that while the trend was as expected and Asians exhibited higher levels of self-improvement than North Americans, they did not exhibit significantly higher levels. There were also no significant differences between North Americans and Asians in growth mindset, however, North Americans had significantly higher levels of future self-connectedness than Asians, contrary to expectation. Results of mediation regressions found that neither future self-connectedness nor growth mindset significantly explained the effect of culture on self-improvement.
ContributorsShaikjamaludeen, Shaikhameedha (Author) / Kwan, Virginia (Thesis director) / Shiota, Michelle (Committee member) / Davis, Mary (Committee member) / School of Molecular Sciences (Contributor) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2017-12
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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

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
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Description
This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that

This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that were reported in the 2016 Report to the Nations published by the Association for Certified Fraud Examiners. The theory was that Hofstede's Cultural dimensions would be able to predict the scheme that would be used to commit fraud. The results however do not support this hypothesis. There were some significant relationships between some of the schemes and Hofstede's cultural dimensions. However there were some of the schemes that had no significant relationships which could be due to the limitations of this study.
ContributorsGutierrez, Diana (Author) / Dawson, Greg (Thesis director) / Samuelson, Melissa (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12