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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

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
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My thesis is a creative project in which I designed, developed, marketed, and sold a mobile application on the iOS (iPhone) platform. In addition to developing a mobile application, I also formed a Limited Liability Company, Flem LLC, which I will own, manage, and operate for the duration of this

My thesis is a creative project in which I designed, developed, marketed, and sold a mobile application on the iOS (iPhone) platform. In addition to developing a mobile application, I also formed a Limited Liability Company, Flem LLC, which I will own, manage, and operate for the duration of this project and beyond the thesis project. Flem LLC allows me to create a unique brand for my company, separate from myself, as well as providing legal protection for my personal assets. My initial application is titled "Derpy Calc". It is a basic calculator for iPhone capable of adding, subtracting, multiplying, dividing, and taking the square root of positive, negative, and decimal numbers. Derpy Calc is unique because before it will output an answer, Derpy, the calculator's personality, will make a remark or ask a question that is factual, random, or silly. This application is targeted at teenagers and young adults and the outputs Derpy gives will be targeted those demographic. The purpose of this application is to provide humor and spontaneity to the process of doing math and is currently the only iOS application with that focus. Derpy debuted on the Apple App store on March 1st 2013. As of March 27th, it is on Version 1.2, has had 457 advertisement views on 328 downloads. It has earned Flem LLC a total of $0.75 in advertising revenues.
ContributorsFleming, William Patrick (Author) / Peck, Sidnee (Thesis director) / Nemanich, Louise (Committee member) / Faucon, Christophe (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor)
Created2013-05
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The purpose of our research was to develop recommendations and/or strategies for Company A's data center group in the context of the server CPU chip industry. We used data collected from the International Data Corporation (IDC) that was provided by our team coaches, and data that is accessible on the

The purpose of our research was to develop recommendations and/or strategies for Company A's data center group in the context of the server CPU chip industry. We used data collected from the International Data Corporation (IDC) that was provided by our team coaches, and data that is accessible on the internet. As the server CPU industry expands and transitions to cloud computing, Company A's Data Center Group will need to expand their server CPU chip product mix to meet new demands of the cloud industry and to maintain high market share. Company A boasts leading performance with their x86 server chips and 95% market segment share. The cloud industry is dominated by seven companies Company A calls "The Super 7." These seven companies include: Amazon, Google, Microsoft, Facebook, Alibaba, Tencent, and Baidu. In the long run, the growing market share of the Super 7 could give them substantial buying power over Company A, which could lead to discounts and margin compression for Company A's main growth engine. Additionally, in the long-run, the substantial growth of the Super 7 could fuel the development of their own design teams and work towards making their own server chips internally, which would be detrimental to Company A's data center revenue. We first researched the server industry and key terminology relevant to our project. We narrowed our scope by focusing most on the cloud computing aspect of the server industry. We then researched what Company A has already been doing in the context of cloud computing and what they are currently doing to address the problem. Next, using our market analysis, we identified key areas we think Company A's data center group should focus on. Using the information available to us, we developed our strategies and recommendations that we think will help Company A's Data Center Group position themselves well in an extremely fast growing cloud computing industry.
ContributorsJurgenson, Alex (Co-author) / Nguyen, Duy (Co-author) / Kolder, Sean (Co-author) / Wang, Chenxi (Co-author) / Simonson, Mark (Thesis director) / Hertzel, Michael (Committee member) / Department of Finance (Contributor) / Department of Management (Contributor) / Department of Information Systems (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
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Description
Company X has developed RealSenseTM technology, a depth sensing camera that provides machines the ability to capture three-dimensional spaces along with motion within these spaces. The goal of RealSense was to give machines human-like senses, such as knowing how far away objects are and perceiving the surrounding environment. The key

Company X has developed RealSenseTM technology, a depth sensing camera that provides machines the ability to capture three-dimensional spaces along with motion within these spaces. The goal of RealSense was to give machines human-like senses, such as knowing how far away objects are and perceiving the surrounding environment. The key issue for Company X is how to commercialize RealSense's depth recognition capabilities. This thesis addresses the problem by examining which markets to address and how to monetize this technology. The first part of the analysis identified potential markets for RealSense. This was achieved by evaluating current markets that could benefit from the camera's gesture recognition, 3D scanning, and depth sensing abilities. After identifying seven industries where RealSense could add value, a model of the available, addressable, and obtainable market sizes was developed for each segment. Key competitors and market dynamics were used to estimate the portion of the market that Company X could capture. These models provided a forecast of the discounted gross profits that could be earned over the next five years. These forecasted gross profits, combined with an examination of the competitive landscape and synergistic opportunities, resulted in the selection of the three segments thought to be most profitable to Company X. These segments are smart home, consumer drones, and automotive. The final part of the analysis investigated entrance strategies. Company X's competitive advantages in each space were found by examining the competition, both for the RealSense camera in general and other technologies specific to each industry. Finally, ideas about ways to monetize RealSense were developed by exploring various revenue models and channels.
ContributorsDunn, Nicole (Co-author) / Boudreau, Thomas (Co-author) / Kinzy, Chris (Co-author) / Radigan, Thomas (Co-author) / Simonson, Mark (Thesis director) / Hertzel, Michael (Committee member) / WPC Graduate Programs (Contributor) / Department of Psychology (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor) / Department of Economics (Contributor) / School of Mathematical and Statistical Science (Contributor) / W. P. Carey School of Business (Contributor) / Computer Science and Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
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Description
This paper takes a look at developing a technological start up revolving around the world of health and fitness. The entire process is documented, starting from the ideation phase, and continuing on to product testing and market research. The research done focuses on identifying a target market for a 24/7

This paper takes a look at developing a technological start up revolving around the world of health and fitness. The entire process is documented, starting from the ideation phase, and continuing on to product testing and market research. The research done focuses on identifying a target market for a 24/7 fitness service that connects clients with personal trainers. It is a good study on the steps needed in creating a business, and serves as a learning tool for how to bring a product to market.
ContributorsHeck, Kyle (Co-author) / Mitchell, Jake (Co-author) / Korczynski, Brian (Co-author) / Peck, Sidnee (Thesis director) / Eaton, John (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / Department of Economics (Contributor) / Department of Management (Contributor) / Department of Psychology (Contributor) / Department of Supply Chain Management (Contributor) / School of Accountancy (Contributor) / W. P. Carey School of Business (Contributor)
Created2014-05
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DescriptionA group project working to implemented programs in the Town of Gilbert that build an entrepreneurial ecosystem within the town.
ContributorsCarneal, Tracy (Co-author) / Browning, Kelcey (Co-author) / Camoriano, James (Co-author) / Badulescu, Chris (Co-author) / Lindsey, Laura (Thesis director) / Riddel, Dana (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2014-05
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Description
With the rising growth of makerspaces in the United States, many are at the leading edge of innovation but are struggling to adequately keep track of and maintain the supplies required to make those innovations come to fruition. Due to most makerspaces being publically funded by local governments, universities, or

With the rising growth of makerspaces in the United States, many are at the leading edge of innovation but are struggling to adequately keep track of and maintain the supplies required to make those innovations come to fruition. Due to most makerspaces being publically funded by local governments, universities, or designated grant money, approval for purchase and implementation of a proper inventory management system takes time. We have created an application called Introventoria that assists these businesses to manage their materials, tools, customers, etc.
ContributorsMead, Emily (Co-author) / Dupre, Sulivan (Co-author) / Ferguson, Rene (Co-author) / Saitta, Sophia Angela (Co-author) / Byrne, Jared (Thesis director) / Sebold, Brent (Committee member) / Department of Information Systems (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
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Description
The direction of artificial intelligence is one of the most important and popular topics of technological development. Both experts and the average person agree AI will continue to play a massive role in virtually all industries. Despite this shared belief, AI has continued to progress at a limited rate, limited

The direction of artificial intelligence is one of the most important and popular topics of technological development. Both experts and the average person agree AI will continue to play a massive role in virtually all industries. Despite this shared belief, AI has continued to progress at a limited rate, limited by conventional schools of thought and mathematical approaches. In order for truly intelligent technology to exist, one must succeed in modeling the human brain as a system, not its functionalities. Conventional AI attempts to account for all the variables and permutations of a given situation rather than creating a closed system that can implicitly utilize data to form completely unique conclusions without human intervention. By bridging the gap between mathematics, biology, and neurology, Igni will become the world's first hyper intelligent artificial intelligence system. In order to understand Igni, one must first understand the progression of conventional AI and its limitations. Then they can understanding the major components of Igni and how this technology overcomes conventional limitations in its journey to revolutionize most industries.
ContributorsYu, Vince Winghang (Co-author) / Patel, Ishan (Co-author) / Dawson, Gregory (Thesis director) / Garverick, Michael (Committee member) / Department of Finance (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
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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

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.
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
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Description
Technology is everywhere. It touches every industry and nearly every aspect of our lives. It is paving the way to exciting innovations, solving long-standing problems, and helping us as humans learn at a faster rate than ever before. The Tech Industry is booming, generating an ever-increasing amount of jobs within

Technology is everywhere. It touches every industry and nearly every aspect of our lives. It is paving the way to exciting innovations, solving long-standing problems, and helping us as humans learn at a faster rate than ever before. The Tech Industry is booming, generating an ever-increasing amount of jobs within the workforce. The number of women filling these new jobs, however, has remained static – if not declined. As a female student studying Computer Information Systems, this fact has concerned me for some time and propelled me to dig deeper and get to the root of the problem. It has been no secret that there is a lack of gender equality within the technology industry. Silicon Valley – the tech hub of the United States – has time and again been accused of creating an overwhelming sense of “bro culture”. The numbers are staggeringly obvious – women are entering into the industry at a lower rate than men, women are leaving the industry at a higher rate than men, and women are not being advanced within technology-based careers at the same rate as men. My objective with this creative project was to go beyond the numbers and to understand why this gender gap is still prevalent within the industry and, more importantly, what can be done to shrink the gap. As such, I decided to put faces to the numbers by creating a documentary in which I interviewed eight diverse female professionals with varying backgrounds that are in different stages within their careers in the technology industry. I was able to get real and raw opinions, ideas, and advice from these knowledgeable women to construct my responses to these complex issues. This paper has been structured to outline and analyze the ideas and concepts generated from my interviews of these women.
ContributorsFarias, Isabella Maria (Author) / Moser, Kathleen (Thesis director) / Scott, Kimberly (Committee member) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05