Matching Items (26)
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- All Subjects: environment
- All Subjects: ethics
- Creators: School of Sustainability
- Creators: School of Accountancy
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
Description
In this study, the packaging and labeling of milk and coffee was compared between Walmart and Sprouts. The pricing, the sourcing, the certifications and the overall shelf presence of the items was taken under consideration. After studying the packaging of both, a new design incorporating the applicable labels, customer appeal and appropriate green marketing was created for both the commodities.
ContributorsBhatt, Rashi Hitesh (Author) / Collins, Shari (Thesis director) / Keahey, Jennifer (Committee member) / School of International Letters and Cultures (Contributor) / School of Earth and Space Exploration (Contributor) / School of Sustainability (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Financial statements are one of the most important, if not the most important, documents for investors. These statements are prepared quarterly and yearly by the company accounting department, and are then audited in detail by a large external accounting firm. Investors use these documents to determine the value of the company, and trust that the company was truthful in its statements, and the auditing firm correctly audited the company's financial statements for any mistakes in their books and balances. Mistakes on a company's financial statements can be costly. However, financial fraud on the statements can be outright disastrous. Penalties for accounting fraud can include individual lifetime prison sentences, as well as company fines for billions of dollars. As students in the accounting major, it is our responsibility to ensure that financial statements are accurate and truthful to protect ourselves, other stakeholders, and the companies we work for. This ethics game takes the stories of Enron, WorldCom, and Lehman Brothers and uses them to help students identify financial fraud and how it can be prevented, as well as the consequences behind unethical decisions in financial reporting. The Enron scandal involved CEO Kenneth Lay and his predecessor Jeffery Skilling hiding losses in their financial statements with the help of their auditing firm, Arthur Andersen. Enron collapsed in 2002, and Lay was sentenced to 45 years in prison with his conspirator Skilling sentenced to 24 years in prison. In the WorldCom scandal, CEO Bernard "Bernie" Ebbers booked line costs as capital expenses (overstating WorldCom's assets), and created fraudulent accounts to inflate revenue and WorldCom's profit. Ebbers was sentenced to 25 years in prison and lost his title as WorldCom's Chief Executive Officer. Lehman Brothers took advantage of a loophole in accounting procedure Repo 105, that let the firm hide $50 billion in profits. No one at Lehman Brothers was sentenced to jail since the transaction was technically considered legal, but Lehman was the largest investment bank to fail and the only large financial institution that was not bailed out by the U.S. government.
ContributorsPanikkar, Manoj Madhuraj (Author) / Samuelson, Melissa (Thesis director) / Ahmad, Altaf (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Marijuana is the most commonly used illicit substance in the United States with over two million pounds seized annually and with a usage rate estimated at 19.8 million people in 2013 (SAMSHA, 2014). Currently there is a nationwide movement for the legalization of recreational marijuana via referendum at the state level. Three states and the District of Columbia have already adopted amendments legalizing marijuana and over a dozen more currently have pending ballots. This report explores what would be the impact of legalizing marijuana in Arizona through the examination of data from Colorado and other governmental sources. Using a benefit/cost analysis the data is used to determine what the effect the legalization of marijuana would have in Arizona. I next examined the moral arguments for legalization. Finally I propose a recommendation for how the issue of the legalization of recreational marijuana should be approached in Arizona.
ContributorsDiPietro, Samuel Miles (Author) / Kalika, Dale (Thesis director) / Lynk, Myles (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
South Mountain is the largest municipal park in the nation. It is a bundled amenity, providing a series of linked services to the surrounding communities. A dataset of 19,209 homes in 155 neighborhoods within three miles of the park was utilized in order to complete a hedonic estimation for two nearby urban villages, Ahwatukee Foothills and South Mountain Village. Measures of access include proximity to the park, trailhead access, and adjacency to the park. Two regressions were estimated, the first including lot characteristics and subdivision fixed effects and the second using the coefficients for each subdivision as the dependent variable. These estimates describe how the location of a house in a subdivision contributes to its conditional mean price. As a result they offer a direct basis for capturing amenities measured at the neighborhood scale on home values. Park proximity, trailhead access and adjacency were found to significantly influence the price of homes at the 5% confidence level in Ahwatukee, but not in South Mountain Village. The results of this study can be applied to issues of environmental justice and park access in determining which areas and attributes of the park are associated with a high premium. Though South Mountain was preserved some time ago, development and future preservation in the City of Phoenix can be informed by such studies.
ContributorsRamakrishna, Saritha Kambhampati (Author) / Abbott, Joshua (Thesis director) / Smith, V. Kerry (Committee member) / Schoon, Michael (Committee member) / Barrett, The Honors College (Contributor) / School of Sustainability (Contributor) / Economics Program in CLAS (Contributor) / Department of English (Contributor)
Created2015-05
Description
College and university campuses can play an important role in a student’s life, and campus outdoor spaces have the ability to positively impact various aspects of student health and well-being. It has long been understood that natural environments can promote health and well being, and in recent years research has begun to examine the impact of parks and landscapes in urban settings on subjective well-being (SWB). Subjective well-being (aka “happiness”) refers to
one’s self-reported measure of well-being and is thought of as having a high level of positive affect, low level of negative affect, and high degree of life satisfaction (Diener, 1984).
This study was conducted to assess the interrelationships between affective experiences, SWB, and usage of campus outdoor spaces in order to learn how outdoor spaces on the Arizona State University (ASU) Tempe campus can be enhanced to increase SWB and usage. In total, 832 students completed a survey questionnaire 1,140 times for six campus outdoor spaces. The results showed that students experience the greatest amount of happiness in the Secret Garden
and James Turrell ASU Skyspace, relaxation/restoration is the affective experience most strongly related to SWB, and SWB is negatively correlated with frequency of visits but positively link with duration of visits. To improve student happiness and usage of outdoor spaces on campuses, planners and designers should work on increasing the relaxing/restorative qualities of existing
locations, creating new spaces for relaxation/restoration around campus, reducing the perception of crowding and noise in large spaces, increasing fun/excitement by adding stimuli and/or opportunities for activity and entertainment, and adding equipment necessary for students to perform the activities they want. In addition to the ASU Tempe campus, the methodology and
findings of this research could be used to improve outdoor spaces on other college and university campuses and other types of outdoor environments.
one’s self-reported measure of well-being and is thought of as having a high level of positive affect, low level of negative affect, and high degree of life satisfaction (Diener, 1984).
This study was conducted to assess the interrelationships between affective experiences, SWB, and usage of campus outdoor spaces in order to learn how outdoor spaces on the Arizona State University (ASU) Tempe campus can be enhanced to increase SWB and usage. In total, 832 students completed a survey questionnaire 1,140 times for six campus outdoor spaces. The results showed that students experience the greatest amount of happiness in the Secret Garden
and James Turrell ASU Skyspace, relaxation/restoration is the affective experience most strongly related to SWB, and SWB is negatively correlated with frequency of visits but positively link with duration of visits. To improve student happiness and usage of outdoor spaces on campuses, planners and designers should work on increasing the relaxing/restorative qualities of existing
locations, creating new spaces for relaxation/restoration around campus, reducing the perception of crowding and noise in large spaces, increasing fun/excitement by adding stimuli and/or opportunities for activity and entertainment, and adding equipment necessary for students to perform the activities they want. In addition to the ASU Tempe campus, the methodology and
findings of this research could be used to improve outdoor spaces on other college and university campuses and other types of outdoor environments.
ContributorsDavis, Kara (Author) / Cheng, Chingwen (Thesis director) / Cloutier, Scott (Committee member) / School of Sustainability (Contributor) / Dean, W.P. Carey School of Business (Contributor) / The Design School (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
"If we really believe in food, we must do something about it, for our voices should be raised above the rest," James Beard said. Today, the word "sustainable" is being linked to almost every facet of our lives. Everything from restaurants to cars to school supplies are marketed as green or sustainable. Businesses have a lot to gain if they are environmentally conscious (Friedman, 2017). Companies that genuinely care about the planet cultivate positive reputations. Needless to say a company's brand and reputation are arguably the most important differentials amongst its competition. Additionally, a company's social responsibility goes hand in hand with talent retention. Companies that care about their staff and the community are more likely to recruit employees that will be advocates of the product and business (Friedman, 2017). A healthy work culture encourages productivity, recruitment and retention. Unfortunately some businesses stretch the truth and make bold sustainability claims in order to reap the above benefits. When it comes to the food service industry, which restaurants are actually living up to the claim of being sustainable? I embarked upon a journey to find the restaurants and chefs that are creating exquisite dishes while protecting the environment and preserving the food chain system. Initially I developed a list of 30 prospective restaurants based upon published material bringing awareness to their environmentally conscious initiatives. Ultimately I selected three diverse restaurants from the list that successfully met the sustainability requirements. I utilized criteria established by The Sustainable Restaurant Association (SRA) as my guideline to evaluate the establishments (Our Sustainability Framework). I immersed myself in the restaurants, camera in hand, to discover more about the ecofriendly food movement in Arizona. I created a YouTube channel where I posted all of my edited film in order to heighten awareness of these socially and environmentally responsible establishments. The vlog series features a different restaurant in each episode highlighting the sustainable culinary and business concepts as well as the savory items on the menu. During this quest I discovered how these restaurants have remained successful while minimizing their ecological footprint. These establishments can serve as a guide to other chefs and business owners who are looking to accomplish the same feats.
ContributorsRandock, Nicole (Author) / Vogt, Christine (Thesis director) / Stephens, Glen (Committee member) / Walter Cronkite School of Journalism & Mass Communication (Contributor) / School of Sustainability (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
This project is focused on local scale sustainability. The goal is to understand the impact of small unsustainable actions of people, and hopefully create a change in their habits. The focus was plastic usage, such as the use of water bottles, grocery bags, or even the packaging that our food and other products typically come in. Plastic has become an integral part of lives, where we do not even think of our actions as we stuff our leftover grocery bags in its designated drawer. My goal throughout this project was to guide people to an environmentally conscious lifestyle by increasing the likelihood of recycling on the ASU campus. I created an interactive informative presentation that focused on recycling and preventing plastic and unwanted trash from ending up in landfills and oceans. The presentation was given to a small group of participants along with two surveys. There was a survey provided before the presentation to gauge a participant's present recycling habits then there was a survey that was given some time after the presentation to track if certain recycling habits had changed due to the presentation. The post presentation survey did report that there were changes to some of the participants' recycling habits. The research provides suggestions to help increase recycling and waste prevention based off surveys that were widely distributed on campus. The top three suggestions that would help make recycling more prevalent on campus are: education on the subject, more accessibility to recycling bins, and creating an incentive program.
ContributorsVazquez, Juliana Evone (Author) / Parrish, Kristen (Thesis director) / Burke, Rebekah (Committee member) / Civil, Environmental and Sustainable Engineering Program (Contributor) / School of Sustainability (Contributor) / Barrett, The Honors College (Contributor)
Created2017-12
Description
As an accounting major entering the field of financial auditing, I have learned how important the understanding and knowledge of ethics are. I have also learned how often there are grey areas that can cause a generally honest and ethical person to make a not-so-ethical choice. Due to the prevalence and difficulty of such situations involving ethical matters in the workplace, legislation has been put in place such as the Sarbanes-Oxley Act and the Whistleblower Protection Act. I believe the knowledge of such legislation combined with a knowledge of ethical skepticism can not only better the accounting industry, but better the business industry as a whole. This belief led to conducting this study, which aims to identify the impact of whistleblowing and ethics education on undergraduate business students and their likelihood to blow the whistle and analyze ethically ambiguous scenarios with greater skepticism. Through a survey including true or false questions and ethically ambiguous scenarios to be rated on a Likert scale, data was gathered for analysis. Data was divided into three groups for response comparison: accountancy students with Accounting 360: Ethics for Professional Accountants (ACC 360) complete, accounting students with ACC 360 incomplete, and non-accountancy students without ACC 360. The analysis provided some statistically significant responses where students who had completed an accounting ethics course were more likely to blow the whistle and rate a scenario as unethical over students who had not completed the course. However, following survey analysis and research on prior studies, further research is needed to determine more definitively the impact of such education. The data analysis and overall research collected allowed me to form conclusions on whistleblowing and ethics education in undergraduate studies. With the prevalence of ethical dilemmas and fraudulent behavior in the workplace, such a constructive ethical framework and whistleblowing behavior can be taught to improve the likelihood of blowing the whistle and determining ethical dilemmas as unethical. This leads to the proposal that all business students, not just accountancy students, be required to complete a business ethics course for the betterment of our professional careers.
ContributorsIkuma, Olivia R. (Author) / Call, Andrew (Thesis director) / Cassidy, Nancy (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
With the overall health of the environment rapidly declining \u2014 mostly due to human behaviors, solving the problem of nature deficit disorder and getting more children interested and aware of nature could be paramount to improving the environmental health of our planet. In this study, the relationship between children's learning and emotion is explored. Pre- and post-tests were given to children attending a week-long summer freshwater ecology camp; their knowledge of and emotional connection to different ecological concepts were measured. Two separate ecosystems were tested \u2014 a freshwater ecosystem that was taught over the course of the week, and a marine ecosystem for comparison. Increases in knowledge and emotion were seen in every freshwater ecosystem concept. Additionally, the knowledge and emotion scores were correlated, suggesting a positive relationship between them. The marine ecosystem did not show improvements in concrete knowledge, but showed increases in abstract learning, indicating that the abstract concepts learned about the freshwater ecosystem were able to transfer to the marine. Overall results show the ability of a hands-on learning experience to foster an emotional connection between a child and the subject matter. However, long-term studies are needed to track the relationship between children and their knowledge of and emotional connection to the subject matter.
ContributorsMossler, Max Vaughn (Author) / Pearson, David (Thesis director) / Smith, Andrew (Committee member) / Berkowitz, Alan (Committee member) / Barrett, The Honors College (Contributor) / School of Sustainability (Contributor) / School of Life Sciences (Contributor)
Created2013-05
Description
This thesis looks at the theory and empirical evidence that surrounds the debate between environmentalists and economists regarding the link between trade liberalization and environmental degradation. The main points of the theory are the scale, composition, and technique effects which, when aggregated, are ambiguous as the harm or benefit of trade's effect on the environment. The empirical evidence studied ranges in time periods from the early 1990s to 2011 and mainly focuses on the existence or absence of an environmental Kuznets curve for certain pollutant. However, the data still proves to be inconclusive. The debate about the possible link between trade and the environment is as important as ever, especially in regards to carbon dioxide emissions. Going forward, it is extremely important that international cooperation regarding emissions targets and abatement goals increases. Trade will prove to be an invaluable tool in this endeavor as it provides a mechanism for the spread of green technology as well as can be used as a method of environmental policy enforcement.
ContributorsCotterell, Emily Claire (Author) / Mendez, Jose (Thesis director) / McDaniel, Cara (Committee member) / School of Sustainability (Contributor) / Department of Economics (Contributor) / Department of Supply Chain Management (Contributor) / W. P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05