Matching Items (8)
Filtering by
- Creators: Arizona State University
- Creators: Samuelson, Melissa
- Member of: Theses and Dissertations
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
- 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
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
This research is about urban homeless people's vulnerability to extreme temperatures and the related socio-spatial dynamics. Specifically, this research investigates heat related coping strategies homeless people use and how the urban environment setting impacts those coping strategies. Semi-structured interviews were conducted with homeless people in Phoenix, Arizona during the summer of 2010. The findings demonstrate that homeless people have a variety of coping strategies and the urban environment setting unjustly impacts those strategies. The results suggest a need for further studies that focus spatial environmental effects on homeless people and other vulnerable populations.
ContributorsSanchez, Cory (Author) / Johnson, John M. (Thesis advisor) / Harlan, Sharon L (Committee member) / Lauderdale, Pat (Committee member) / Arizona State University (Publisher)
Created2011
Description
Law enforcement officers are frequently tasked with addressing and responding to public safety and community concerns related to issues of homelessness. While interactions between law enforcement and individuals experiencing homelessness occur frequently, issues of homelessness also span public health, policy, and housing spheres. Because of this, several communities in the United States also lean on outreach workers to address issues of homelessness. Recent research has described both law enforcement officers and outreach workers as street-level bureaucrats. Both groups grapple with unique shift demands, lack of supervision, burnout, and issues such as turnover, all while leveraging their personal knowledge and connections to make decisions on a case-by- case basis.In two studies, this dissertation explores the role of the police and outreach workers in responses to issues of homelessness. This is important to address because there is evidence that these two groups have a high degree of contact with individuals experience homelessness and have similar decision-making processes. Yet, they are largely siloed from one another making it difficult to generate policies related to issues of homelessness that are informed by both groups. In study one, responses to close- and open-ended responses (N = 1,163) drawn from a survey distributed to law enforcement personnel are analyzed, merged, and interpreted. The second study of this dissertation is an ethnography of outreach workers in Maricopa County, Arizona. The collective findings from these two studies underscore a remarkable similarity between outreach worker and law enforcement decision making, as well as a growing need to strengthen the relationships between these two groups to support longer-term solutions. Co-created training guides and events can be constructed to enhance the relationship between these two groups and to support mutually beneficial outcomes.
Portions of this research were supported by a Law and Science Dissertation Grant, via the National Science Foundation, award SES-2016661 to Arizona State University. This project was also supported by Arizona State University’s Graduate College and Graduate Student and Professional Association’s Graduate Research Program Award. The findings and conclusions are those of the author and do not reflect the position of the National Science Foundation or Arizona State University.
ContributorsBrown, Katharine L (Author) / Telep, Cody W (Thesis advisor) / Lucio, Joanna (Committee member) / Young, Jacob Tn (Committee member) / Arizona State University (Publisher)
Created2023
Description
Human connection is fundamental for a shift toward sustainable societies. Small groups of people working in response to their unique conditions and environment can find joy in the co-creation of a shared existence. A collaborative network of related efforts can contribute to a broader understanding of resilience and adaptation, aiming toward a regenerative relationship with the Earth and all species. Such an approach ameliorates both pervasive loneliness and extreme inequity that have grown from modern consumerist individualism, through a strong focus on trust, respect and authenticity. I have created a structure to pursue these goals as an applied Sustainability researcher and artist. First, I present a tool that measures and guides community-based work to support the values of equity, justice, transformation and connection. I follow this with an in-depth process of qualitative inquiry grounded in an applied participatory design project to gain insight on the act of building connection across perceived divides. Finally, I share “The Building Community:” the group and process I formed with formerly homeless individuals who are co-designing a tiny home ecovillage of transitional supportive housing for homeless human beings in the Skid Row neighborhood of downtown Los Angeles. The Building Community method combines Council-style talking circles with elements of Action and Design research in which equal co-learners embark on a fun and challenging journey to nurture housing security, interconnectedness, and sustainability. The results of this research indicate an opportunity for community-based researchers to further incorporate support for the rights of nature, decolonization efforts and preservation of the commons into their projects. Flexible structure, consistency, balanced effort and shared decision making proved to build a strong foundation for group processes centered on trust. Finally, The Building Community showed that intimate local groups can produce abundant and creative sustainability solutions when partnered with academic guidance and resources. Sustainability scholars have the chance to balance power, amplify voices and make collective visions manifest if they immerse themselves in efforts on the ground.
ContributorsFalstad, Beth Ann Grace (Author) / Cloutier, Scott (Thesis advisor) / Gee, James (Committee member) / Sale, Gregory (Committee member) / Arizona State University (Publisher)
Created2019
Description
Abstract
The following research addresses some of the contemporary problems that individuals experiencing homelessness face; specifically, investigating the decision to forgo shelter services and spend nights in places unfit for human inhabitation, a phenomenon known as sleeping rough. The paper begins with a broad look at the historical roots of homelessness, urbanization and the failure of mental health services, before exploring past attempts at answering the research question, why do the homeless choose to sleep rough? Several seminal studies, most of which were performed in large New York City shelters, gave context to the dangers present within shelters, but, due to both their location and methodologies, failed to capture the nuances of decision making for individuals experiencing homelessness. In order to expand the literature’s understanding of homelessness and the decision to forgo shelters, I conducted 23 in-depth interviews with various individuals embedded in the homeless culture in Phoenix, Arizona, including those experiencing homelessness, shelter employees, service providers, and the police squad designated to work the shelter beat. This thesis also provides information about the unique circumstances of Phoenix shelter services, the majority of which are housed on the Human Services Campus, a cluster of services specialized for homeless outreach. To supplement the information gathered through in-depth interviews, I analyzed crime maps of the Human Services Campus. This information, coupled with the in-depth interviews, helps explain that the homeless avoid the shelter services for a variety of reasons. These include concerns for safety, freedom, and personal property, as well as a longing to maintain dignity and avoid confrontation with shelter staff and security. Mental health and substance abuse implications are also discussed.
ContributorsHughes, Andrew David (Author) / Scott, Michael (Thesis advisor) / Maguire, Edward (Committee member) / Telep, Cody (Committee member) / Arizona State University (Publisher)
Created2021
Description
How to best assist LGBTQ+ young adults experiencing homelessness and reporting sex trafficking victimization is a developing field of knowledge. This study aimed to understand sex trafficking risk factors for LGBTQ+ young adults experiencing homelessness through the 2019 Youth Experiences Survey (2019 YES) and 16 follow-up interviews. The main findings include a) the odds of being LGBTQ+ and experiencing homelessness and reporting sex trafficking victimization were 2.41 times greater (95% CI: 1.22, 4.74) than being a cisgender heterosexual experiencing homelessness and reporting sex trafficking victimization; and b) risk factors that contributed significantly to a binary logistic regression model to predict being an LGBTQ+ young adult experiencing homelessness and reporting sex trafficking victimization included having a current medical issue, having a history of dating violence, having a childhood history of sexual abuse (ACEs sexual abuse), having a history of binging/vomiting, and having a diagnosis of post-traumatic stress disorder (PTSD). The interviews back up quantitative data for contextualization purposes. The findings of this study confirm the need for more services for LGBTQ+ young adults experiencing homelessness and reporting sex trafficking victimization. Additionally, healthcare providers must consider screening for eating disorders among LGBTQ+ young adults experiencing homelessness and reporting sex trafficking victimization. Finally, future research on LGBTQ+ young adults experiencing homelessness and reporting sex trafficking victimization is recommended.
ContributorsHogan, Kimberly Ann (Author) / Roe-Sepowitz, Dominique (Thesis advisor) / Mendoza, Natasha (Committee member) / Anthony, Elizabeth (Committee member) / Arizona State University (Publisher)
Created2022