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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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Abstract This thesis is derived from the conservation biology field of study and seeks to chronicle and characterize the history of wolf conservation in the US, with a focus on post-ESA listing and present day events. The compelling question this thesis seeks to address is how to make long-term wolf

Abstract This thesis is derived from the conservation biology field of study and seeks to chronicle and characterize the history of wolf conservation in the US, with a focus on post-ESA listing and present day events. The compelling question this thesis seeks to address is how to make long-term wolf conservation effective and feasible in the United States. An overview of wolf life history is provided, as well as a brief overview of early wolf-human interactions in Europe and the US, before reviewing the following regions in the US: Yellowstone, Idaho/Montana/Wyoming, Alaska, and Arizona. The trend identified in all regions is described as a hostile political atmosphere with particular resentment by some stakeholders towards the federal enforcement of wolf conservation via the ESA. A comparative section on Italy is provided in contrast to this US theme, as Italy tends to have a much more relaxed attitude towards wolf conservation. For success in the future of wolf conservation three suggestions are made. First, efforts to protect wolves through federal regulation are to be dismissed. Second, efforts should instead focus on education of key demographics regarding responsible environmental management and wolf management specifically. Thirdly, conservationists must actively strive to remarket the wolf as a symbol of the freedom of the west as opposed to the symbol of Washington's encroachment on state's rights.
ContributorsCampini, Conner Pennington (Author) / Smith, Andrew (Thesis director) / Gerber, Leah (Committee member) / Minteer, Ben (Committee member) / Barrett, The Honors College (Contributor) / School of Life Sciences (Contributor)
Created2014-12
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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
Description
With 2016 marking the 100th Anniversary of the National Park Service (NPS), important discussions regarding the future of America's beloved parks and respective government funding must take place. Imagine all the money, including tax revenue, flowing through America's national parks system, and where is that money destined for in the

With 2016 marking the 100th Anniversary of the National Park Service (NPS), important discussions regarding the future of America's beloved parks and respective government funding must take place. Imagine all the money, including tax revenue, flowing through America's national parks system, and where is that money destined for in the future? National park funding will factor greatly into determining the future of America's NPS and individual parks. Therefore, it is imperative to investigate where and how government funding, for the present and future, is distributed throughout the parks protected under the NPS. Through personal experiences as a child, national parks consistently provide a unique exposure to and an education of the natural world, which are rare finds when growing up in suburban or metropolitan regions. Narrowing down, this analysis will focus on government disbursements to Yellowstone National Park (Yellowstone) and Isle Royale National Park (Isle Royale) with specifics on two budgeted projects crucial to park survival. Yellowstone and Isle Royale each request funding for a project crucial to the park's ecosystem and a project intended to improve guest services for visitors. Closing comments will provide recommendations for Yellowstone, Isle Royale and the NPS, including effects of President Trump's 2018 Government Proposed Budget, in an attempt to offer forward thinking about national parks. The projects and respective funding as detailed in this analysis have a forward-thinking focus as other projects included in the NPS requested funding budgets consider as well. Current actions and efforts are crucial to the long-term life and of this country's national parks for future generations to come.
ContributorsHager, Madeline (Author) / Samuelson, Melissa (Thesis director) / Kenchington, David (Committee member) / Department of Marketing (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12