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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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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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A large section of United States citizens live far away from supermarkets and do not have<br/>an easy way to get to one. This portion of the population lives in an area called a food desert.<br/>Food deserts are geographic areas in which access to affordable, healthy food, such as fresh<br/>produce, is

A large section of United States citizens live far away from supermarkets and do not have<br/>an easy way to get to one. This portion of the population lives in an area called a food desert.<br/>Food deserts are geographic areas in which access to affordable, healthy food, such as fresh<br/>produce, is limited or completely nonexistent due to the absence of convenient grocery stores.<br/>Individuals living in food deserts are left to rely on convenience store snacks and fast food for<br/>their meals because they do not have access to a grocery store with fresh produce in their area.<br/>Unhealthy foods also lead to health issues, as people living in food deserts are typically at a<br/>higher risk of diet-related conditions, such as obesity, diabetes, and cardiovascular disease.<br/>Harvest, a sustainable farming network, is a smartphone application that teaches and guides<br/>people living in small spaces through the process of growing fresh, nutritious produce in their<br/>own homes. The app will guide users through the entire process of gardening, from seed to<br/>harvest. Harvest would give individuals living in food deserts an opportunity to access fresh<br/>produce that they currently can’t access. An overwhelming response based on our user<br/>discussion and market analysis revealed that our platform was in demand. Development of a<br/>target market, brand guide, and full lifecycle were beneficial during the second semester as<br/>Harvest moved forward. Through the development of a website, social media platform, and<br/>smartphone application, Harvest grew traction for our platform. Our social media accounts saw a<br/>1700% growth rate, and this wider audience was able to provide helpful feedback.

ContributorsBalamut, Hannah (Co-author) / Raimondo, Felix (Co-author) / Tobey, Anna (Co-author) / Byrne, Jared (Thesis director) / Satpathy, Asish (Committee member) / Morrison School of Agribusiness (Contributor) / Department of Marketing (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

A large section of United States citizens live far away from supermarkets and do not have an easy way to get to one. This portion of the population lives in an area called a food desert. Food deserts are geographic areas in which access to affordable, healthy food, such as

A large section of United States citizens live far away from supermarkets and do not have an easy way to get to one. This portion of the population lives in an area called a food desert. Food deserts are geographic areas in which access to affordable, healthy food, such as fresh produce, is limited or completely nonexistent due to the absence of convenient grocery stores. Individuals living in food deserts are left to rely on convenience store snacks and fast food for their meals because they do not have access to a grocery store with fresh produce in their area. Unhealthy foods also lead to health issues, as people living in food deserts are typically at a higher risk of diet-related conditions, such as obesity, diabetes, and cardiovascular disease. Harvest, a sustainable farming network, is a smartphone application that teaches and guides people living in small spaces through the process of growing fresh, nutritious produce in their own homes. The app will guide users through the entire process of gardening, from seed to harvest. Harvest would give individuals living in food deserts an opportunity to access fresh produce that they currently can’t access. An overwhelming response based on our user discussion and market analysis revealed that our platform was in demand. Development of a target market, brand guide, and full-lifecycle were beneficial during the second semester as Harvest moved forward. Through the development of a website, social media platform, and smartphone application, Harvest grew traction for our platform. Our social media accounts saw a 1700% growth rate, and this wider audience was able to provide helpful feedback.

ContributorsTobey, Anna Elisabeth (Co-author) / Raimondo, Felix (Co-author) / Balamut, Hannah (Co-author) / Byrne, Jared (Thesis director) / Givens, Jessica (Committee member) / Satpathy, Asish (Committee member) / School of Life Sciences (Contributor) / School of Sustainability (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

A large section of United States citizens live far away from supermarkets and do not have an easy way to get to one. This portion of the population lives in an area called a food desert. Food deserts are geographic areas in which access to affordable, healthy food, such as

A large section of United States citizens live far away from supermarkets and do not have an easy way to get to one. This portion of the population lives in an area called a food desert. Food deserts are geographic areas in which access to affordable, healthy food, such as fresh produce, is limited or completely nonexistent due to the absence of convenient grocery stores. Individuals living in food deserts are left to rely on convenience store snacks and fast food for their meals because they do not have access to a grocery store with fresh produce in their area. Unhealthy foods also lead to health issues, as people living in food deserts are typically at a higher risk of diet-related conditions, such as obesity, diabetes, and cardiovascular disease. Harvest, a sustainable farming network, is a smartphone application that teaches and guides people living in small spaces through the process of growing fresh, nutritious produce in their own homes. The app will guide users through the entire process of gardening, from seed to harvest. Harvest would give individuals living in food deserts an opportunity to access fresh produce that they currently can’t access. An overwhelming response based on our user discussion and market analysis revealed that our platform was in demand. Development of a target market, brand guide, and full lifecycle were beneficial during the second semester as Harvest moved forward. Through the development of a website, social media platform, and smartphone application, Harvest grew traction for our platform. Our social media accounts saw a 1700% growth rate, and this wider audience was able to provide helpful feedback.

ContributorsRaimondo, Felix Ryan (Co-author) / Tobey, Anna (Co-author) / Balahmut, Hannah (Co-author) / Byrne, Jared (Thesis director) / Satpathy, Asish (Committee member) / Human Systems Engineering (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

When you are sitting at the terminal waiting for your flight or taking the bus to get to work, have you ever thought about who used your seat last? More importantly, have you ever thought about the last time that seat was cleaned? Sadly, it is uncertain to see if

When you are sitting at the terminal waiting for your flight or taking the bus to get to work, have you ever thought about who used your seat last? More importantly, have you ever thought about the last time that seat was cleaned? Sadly, it is uncertain to see if it was properly sanitized in the last hour, yesterday, in the last week, or even last month. Especially during these tough times, everyone wants to be assured that they are always in a safe and healthy environment. Through the Founders Lab, our team is collaborating with an engineering capstone team to bring automated seat cleaning technology into the market. This product is a custom-designed seat cover that is tear-resistant and provides a sanitary surface for anyone to sit on. When someone leaves the seat, a pressure sensor is triggered, and the cover is replaced with a secondary cover that was stored in a UV radiated container. The waterproof fabric and internal filters prevent spills and food crumbs from remaining when the user changes. The reason for bringing this product into the market is due to the unsanitary conditions in many high traffic areas. This technology can be implemented in public transportation, restaurants, sports stadiums, and much more. It will instantly improve the efficiency of sanitation for many businesses and keep a promise to its users that they will never bring something they sat on back home. #Safeseating

ContributorsJawahar, Nandita (Co-author) / Yang, Tiger (Co-author) / Nimmagadda, Viraj (Co-author) / Byrne, Jared (Thesis director) / Sebold, Brent (Committee member) / Department of Finance (Contributor) / Department of Information Systems (Contributor) / School of Community Resources and Development (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

Green Pages is a sustainability-focused magazine publication created by our team in response to the need for increased post-secondary awareness and interest in the ethical circular economy. The magazine, designed and written by Dale Helvoigt, Caroline Yu, and Anne Snyder is available digitally and free of charge so that students

Green Pages is a sustainability-focused magazine publication created by our team in response to the need for increased post-secondary awareness and interest in the ethical circular economy. The magazine, designed and written by Dale Helvoigt, Caroline Yu, and Anne Snyder is available digitally and free of charge so that students and non-students alike have access to information and resources regarding sustainability. Each article is thoroughly researched with references provided so our readers seek to continue their education into our content. The end goal of Green Pages is to foster interest in all individuals, especially young people, on the current environmental climate and the sustainable practices that can be adopted into one's lifestyle in pursuit of a "greener" future.

ContributorsSnyder, Anne Madison (Co-author) / Helvoigt, Dale (Co-author) / Yu, Caroline (Co-author) / Byrne, Jared (Thesis director) / Jordan, Amanda (Committee member) / Marseille, Alicia (Committee member) / Dean, W.P. Carey School of Business (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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ContributorsReed, Katherine (Author) / Stapp, Mark (Thesis director) / Tetreault, Colin (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor)
Created2021-12
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ContributorsReed, Katherine (Author) / Stapp, Mark (Thesis director) / Tetreault, Colin (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor)
Created2021-12
Description

Mitigation banks are a tool created to mitigate and compensate for negative impacts on the environment resulting from man made activities, especially damage caused to endangered wildlife, plants, and wetland ecosystems. The main objective of creating the system of mitigation banks is to achieve environmental equilibrium, meaning “No Net Loss”

Mitigation banks are a tool created to mitigate and compensate for negative impacts on the environment resulting from man made activities, especially damage caused to endangered wildlife, plants, and wetland ecosystems. The main objective of creating the system of mitigation banks is to achieve environmental equilibrium, meaning “No Net Loss” to all environmental functions. This means damage to one area is compensated for in another area of like-kind through restoration. There is great controversy surrounding this claim. There is a system of debits and credits to ensure ecological loss from development is preceded by restoration of a similar ecology and function. Wetland mitigation banks are the focus for the purpose of research. Background and benefits will be given first, followed by threats, issues, solutions and a personal experience with mitigation banks.

ContributorsReed, Katherine (Author) / Stapp, Mark (Thesis director) / Tetreault, Colin (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor)
Created2021-12