Matching Items (12)
Filtering by
- Creators: Computer Science and Engineering Program
- Creators: Samuelson, Melissa
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
- Member of: Theses and Dissertations
- Status: Published
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
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
DescriptionThis project explored the creation of a video game to be used as a tool to enhance the process of French language learning. The work on the project was divided into three different phases that were tackled individually: a research phase, a development phase, and a content-creation phase.
ContributorsDebeurre, Nicholas Harrison (Co-author) / Dommata, Samhith (Co-author) / James, Jovin (Co-author) / Khan, Faiz (Co-author) / Bahtchevanova, Mariana (Thesis director) / Winter, Marie (Committee member) / Computer Science and Engineering Program (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Smartphones have become increasingly common over the past few years, and mobile games continue to be the most common type of application (Apple, Inc., 2013). For many people, the social aspect of gaming is very important, and thus most mobile games include support for playing with multiple players. However, there is a lack of common knowledge about which implementation of this functionality is most favorable from a development standpoint. In this study, we evaluate three different types of multiplayer gameplay (pass-and-play, Bluetooth, and GameCenter) via development cost and user interviews. We find that pass-and-play, the most easily-implemented mode, is not favored by players due to its inconvenience. We also find that GameCenter is not as well favored as expected due to latency of GameCenter's servers, and that Bluetooth multiplayer is the most well favored for social play due to its similarity to real-life play. Despite there being a large overhead in developing and testing Bluetooth and GameCenter multiplayer due to Apple's development process, this is irrelevant since professional developers must enroll in this process anyway. Therefore, the most effective multiplayer mode to develop is mostly determined by whether Internet play is desirable: Bluetooth if not, GameCenter if so. Future studies involving more complete development work and more types of multiplayer modes could yield more promising results.
ContributorsBradley, Michael Robert (Author) / Collofello, James (Thesis director) / Wilkerson, Kelly (Committee member) / Barrett, The Honors College (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Computer Science and Engineering Program (Contributor)
Created2013-12
Description
Can a skill taught in a virtual environment be utilized in the physical world? This idea is explored by creating a Virtual Reality game for the HTC Vive to teach users how to play the drums. The game focuses on developing the user's muscle memory, improving the user's ability to play music as they hear it in their head, and refining the user's sense of rhythm. Several different features were included to achieve this such as a score, different levels, a demo feature, and a metronome. The game was tested for its ability to teach and for its overall enjoyability by using a small sample group. Most participants of the sample group noted that they felt as if their sense of rhythm and drumming skill level would improve by playing the game. Through the findings of this project, it can be concluded that while it should not be considered as a complete replacement for traditional instruction, a virtual environment can be successfully used as a learning aid and practicing tool.
ContributorsDinapoli, Allison (Co-author) / Tuznik, Richard (Co-author) / Kobayashi, Yoshihiro (Thesis director) / Nelson, Brian (Committee member) / Computer Science and Engineering Program (Contributor) / School of International Letters and Cultures (Contributor) / Computing and Informatics Program (Contributor) / Barrett, The Honors College (Contributor)
Created2017-12
Description
Last Hymn was created by the team of Tyler Pinho, Jefferson Le, and Curtis Spence with the desire to create an eccentric Role Playing Game focused on the exploration of a strange, dying world. Battles in the game are based off of rhythm games like Dance Dance Revolution using a procedural generation algorithm that makes every encounter unique. This is then complemented with the path system where each enemy has unique rhythm patterns to give them different types of combat opportunities. In Last Hymn, the player arrives on a train at the World's End Train Station where they are greeted by a mysterious figure and guided to the Forest where they witness the end of the world and find themselves back at the train station before they left for the Forest. With only a limited amount of time per cycle of the world, the player must constantly weigh the opportunity cost of each decision, and only with careful thought, conviction, and tenacity will the player find a conclusion from the never ending cycle of rebirth. Blending both Shinto architecture and modern elements, Last Hymn used a "fantasy-chic" aesthetic in order to provide memorable locations and dissonant imagery. As the player explores they will struggle against puzzles and dynamic, rhythm based combat while trying to unravel the mystery of the world's looping time. Last Hymn was designed to develop innovative and dynamic new solutions for combat, exploration, and mapping. From this project all three team members were able to grow their software development and game design skills, achieving goals like improved level design, improved asset pipelines while simultaneously aiming to craft an experience that will be unforgettable for players everywhere.
ContributorsPinho, Tyler (Co-author) / Le, Jefferson (Co-author) / Spence, Curtis (Co-author) / Nelson, Brian (Thesis director) / Walker, Erin (Committee member) / Kobayashi, Yoshihiro (Committee member) / Computer Science and Engineering Program (Contributor) / Computing and Informatics Program (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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
Programming is quickly becoming as ubiquitous a tool as general mathematics. The technology field is progressing at an exponential rate and driving this constantly evolving field forward requires competent software developers. Elementary and high school educational facilities do not currently express the importance of the computer science field. Computer science is not a required course in high school and nearly impossible to find at a middle school level. This lack of exposure to the field at a young age handicaps aspiring developers by not providing them with a foundation to build on when seeking a degree. This paper revolves around the development of a virtual world that encompasses principles of programming in a video game structure. The use of a virtual world-based game was chosen under the hypothesis that embedding programming instruction into a game through problem-based learning is more likely to engage young students than more traditional forms of instruction. Unlike the traditional method of instruction, a virtual world allows us to "deceive" the player into learning concepts by implicitly educating them through fun gameplay mechanics. In order to make our video game robust and self-sufficient, we have developed a predictive recursive descent parser that will validate any user-generated solutions to pre-defined logical platforming puzzles. Programming topics taught with these problems range from binary numbers to while and for loops.
ContributorsWest, Grant (Co-author) / Kury, Nizar (Co-author) / Nelson, Brian (Thesis director) / Kobayashi, Yoshihiro (Committee member) / Computer Science and Engineering Program (Contributor) / Computing and Informatics Program (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
Instead of providing the illusion of agency to a reader via a tree or network of prewritten, branching paths, an interactive story should treat the reader as a player who has meaningful influence on the story. An interactive story can accomplish this task by giving the player a large toolset for expression in the plot. LudoNarrare, an engine for interactive storytelling, puts "verbs" in this toolset. Verbs are contextual choices of action given to agents in a story that result in narrative events. This paper begins with an analysis and statement of the problem of creating interactive stories. From here, various attempts to solve this problem, ranging from commercial video games to academic research, are given a brief overview to give context to what paths have already been forged. With the background set, the model of interactive storytelling that the research behind LudoNarrare led to is exposed in detail. The section exploring this model contains explanations on what storyworlds are and how they are structured. It then discusses the way these storyworlds can be brought to life. The exposition on the LudoNarrare model finally wraps up by considering the way storyworlds created around this model can be designed. After the concepts of LudoNarrare are explored in the abstract, the story of the engine's research and development and the specifics of its software implementation are given. With LudoNarrare fully explained, the focus then turns to plans for evaluation of its quality in terms of entertainment value, robustness, and performance. To conclude, possible further paths of investigation for LudoNarrare and its model of interactive storytelling are proposed to inspire those who wish to continue in the spirit of the project.
ContributorsStark, Joshua Matthew (Author) / VanLehn, Kurt (Thesis director) / Wetzel, Jon (Committee member) / Computer Science and Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2015-12
Description
This paper explores the inner workings of algorithms that computers may use to play Chess. First, we discuss the classical Alpha-Beta algorithm and several improvements, including Quiescence Search, Transposition Tables, and more. Next, we examine the state-of-the-art Monte Carlo Tree Search algorithm and relevant optimizations. After that, we consider a recent algorithm that transforms Alpha-Beta into a “Rollout” search, blending it with Monte Carlo Tree Search under the rollout paradigm. We then discuss our C++ Chess Engine, Homura, and explain its implementation of a hybrid algorithm combining Alpha-Beta with MCTS. Finally, we show that Homura can play master-level Chess at a strength currently exceeding that of our backtracking Alpha-Beta.
ContributorsMoore, Evan (Author) / Kobayashi, Yoshihiro (Thesis director) / Kambhampati, Subbarao (Committee member) / Barrett, The Honors College (Contributor) / Computer Science and Engineering Program (Contributor)
Created2023-05