Matching Items (11)
Filtering by

Clear all filters

137207-Thumbnail Image.png
Description
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
132932-Thumbnail Image.png
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

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.
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
132866-Thumbnail Image.png
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
147968-Thumbnail Image.png
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
162321-Thumbnail Image.png
ContributorsReed, Katherine (Author) / Stapp, Mark (Thesis director) / Tetreault, Colin (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor)
Created2021-12
162322-Thumbnail Image.png
ContributorsReed, Katherine (Author) / Stapp, Mark (Thesis director) / Tetreault, Colin (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor)
Created2021-12
Description

Water affordability is a critical issue for rural and tribal communities in Northern Arizona. However, measuring affordability in these communities can be extremely challenging due to a lack of accessible data and several unique, structural, barriers. This thesis evaluates both the challenges and opportunities for measuring water affordability in the

Water affordability is a critical issue for rural and tribal communities in Northern Arizona. However, measuring affordability in these communities can be extremely challenging due to a lack of accessible data and several unique, structural, barriers. This thesis evaluates both the challenges and opportunities for measuring water affordability in the City of Show Low and the Hopi Nation and explores potential solutions to improve measurement accessibility. Using a mixed-methods approach, the study found that data necessary to measure water affordability is often unavailable or difficult to collect in rural and tribal systems, and limited resources, personnel & capacity, as well as sociocultural and political factors within these areas further hinder their ability to assess affordability. Additionally, analysis of existing resources and initiatives for assessing water affordability in these communities revealed several limitations that must be addressed to improve measurement accessibility. The study suggests that several actions can be taken at the state and federal levels to improve the ability of small and rural systems to study water affordability in Northern Arizona. These actions include conducting a state-wide water affordability assessment, improving existing guidebooks and resources specifically for rural and tribal systems, providing low-cost consultants to assist in utility management, detailed federal review of SRF funding application requirements, and oversight on new allocations following the recent historic investment in the SRF. Overall, this thesis highlights the challenges faced by rural and tribal communities in measuring water affordability and provides recommendations for policymakers and stakeholders to improve measurement accessibility. By advocating for policy changes and addressing limitations in existing resources, this research aims to improve water affordability in Northern Arizona and beyond.

ContributorsHeminger, Grant (Author) / Sorensen, Kathryn (Thesis director) / Johnson, Michael Kotutwa (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Psychology (Contributor) / School of Politics and Global Studies (Contributor)
Created2023-05
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
132497-Thumbnail Image.png
Description
This study aims to identify the self-reported sustainability goals, practices, and results of the five largest hotel companies that are headquartered in the United States through a comprehensive content analysis of each of their websites. The five companies included in the study are Best Western International, Wyndham Hotels and Resorts,

This study aims to identify the self-reported sustainability goals, practices, and results of the five largest hotel companies that are headquartered in the United States through a comprehensive content analysis of each of their websites. The five companies included in the study are Best Western International, Wyndham Hotels and Resorts, Choice Hotels International, Hilton Worldwide, and Marriott International. The main focus centered on the qualitative information they shared about their goals and implemented practices across the hotels owned and operated by each company. In addition, the published qualitative data was analyzed to look at the reported results of their implemented practices. The results showed a large variety in the level of information that was shared by each of the five companies.
Information was examined using thirteen indicators of sustainability. Eight indicators were chosen that represented environmental sustainability, plus five indicators that represent social and economic sustainability. Based on the information analyzed, each company received a score for each indicator according to the level of information disclosed. This created a sustainability scorecard, with Marriott and Hilton scoring the highest, Wyndham and Best Western scoring the lowest, and Choice Hotels falling in the middle .In summary, it was determined that Hilton is reporting at the highest level, based on the measured indicators in addition to receiving external assurance on their disclosed results from implemented practices, The other four companies have further steps they should take to better communicate their sustainable practices and overall commitment to sustainability.
ContributorsStefanowski, Stacey Rita (Author) / Nyaupane, Gyan (Thesis director) / Chhabra, Deepak (Committee member) / Watts College of Public Service & Community Solut (Contributor) / School of Accountancy (Contributor) / Department of Management and Entrepreneurship (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
132565-Thumbnail Image.png
Description
Single-use plastic has rapidly increased pollution in the United States, and the urgency to address its growing consequences is a complex undertaking. Significantly contributing to plastic pollution is the waste of single-use beverage plastics like cups and straws. In order to make impactful changes in the supply chain of single-use

Single-use plastic has rapidly increased pollution in the United States, and the urgency to address its growing consequences is a complex undertaking. Significantly contributing to plastic pollution is the waste of single-use beverage plastics like cups and straws. In order to make impactful changes in the supply chain of single-use beverage plastics, we must first understand the stakeholders involved and the current extent of their actions. Therefore, this paper will investigate how stakeholders elicit sustainable changes to improve supply chain practices in this particular situation. We will use principles of sustainable supply chain management including corporate social responsibility and the triple bottom line model as the theoretical framework. Methodology consists of a stakeholder analysis where we conduct literature review, a consumer survey analysis, and interviews with industry experts to examine how various stakeholders elicit sustainably focused change. Essential insights made will be to understand different stakeholder actions and perspectives in relation to single-use beverage plastics, and how they contribute to creating sustainable changes in the larger context of plastic pollution control.
ContributorsGalaviz, Christopher (Author) / Wiedmer, Robert (Thesis director) / Oke, Adegoke (Committee member) / Department of Supply Chain Management (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05