Filtering by
- Creators: School of Accountancy
- Creators: Department of Psychology
- Member of: Theses and Dissertations
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.
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.
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.
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.