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The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and

The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and continuous talking with his accounting friends how working on Saturdays and long weeknights was generally accepted. Best value principles from Dr. Dean Kashiwagi's Information Measurement Theory were applied to examine how to maximize efficiency in public accounting and reduce the workload. After reviewing how Information Measurement Theory applies to public accounting, the author deemed three possible solutions to improve the working conditions of public accountants. First, to decrease the work load during busy season, tax organizers need to be sent earlier and staff should be assigned to oversee this information gathering. Second, in order to better prepare new hires to become partners, the career path needs to be outlined on day one with a career guide. Finally, in order to more successfully on board new hires due to the steep learning in public accounting, firms should utilize buddy systems and encourage organic mentoring.
ContributorsBohmke, Scott (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
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Abstract The purpose of this project is to utilize the models and concepts from Information Measurement Theory (IMT) to help minimize future decision making with respect to my career path. When I began this project, my future was clouded, my initial conditions were unknown, my stress over future career-path decisions

Abstract The purpose of this project is to utilize the models and concepts from Information Measurement Theory (IMT) to help minimize future decision making with respect to my career path. When I began this project, my future was clouded, my initial conditions were unknown, my stress over future career-path decisions was high, and I had eight possible career paths in mind. I have narrowed my career-path options from eight to four. In addition, I have determined a one-year plan that enables me to be prepared to pursue any of the four career paths that I have found align with me. In this project, I explored my dominant initial conditions with respect to my career path. I tracked the job history of my grandparents and parents. These efforts allowed me to identify the strengths and weaknesses that I was exhibiting by the age of three. Natural law dictates that the strengths and weaknesses of my younger self will be the same strengths and weakness that I excel at and struggle with today. I then used my understanding of natural law and the event model process to map the strengths and weaknesses of my parents and grandparents and to compare and contrast these to my strengths and weaknesses, including those that were apparent by the time that I was three years old. Focusing in on what I really want from a job, four main goals were established to grade the various future career-path options. Finally, I documented my transition from uncertainty to clarity. It began with my sobriety and ended with a milestone one-year plan that will give me information that I need to commit to my career path. This transition has had significant impact. The elusive "who am I" has been addressed, not completely but addressed sufficiently so that the question no longer plagues me. I know from where I have come. I have gained significant insight from those around me who know me. All of this has been documented for my own personal use, and for my children someday. This process permitted me to eliminate outliers from my eight original career paths, reducing them to four. In addition, application of IMT models and concepts has allowed me to see one year into the future. With my new-found knowledge, I will listen and watch the doors close on three of the remaining four career paths, as there is only one path I am meant to take.
ContributorsRichardson, Trevor Woods (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Industrial, Systems (Contributor) / Barrett, The Honors College (Contributor) / Del E. Webb Construction (Contributor)
Created2014-05
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Description
Mindfulness-based stress reduction (MSBR) is a clinically standardized meditation process that has been shown to facilitate the treatment of a variety of mental and physical disorders. The known efficacy of mindfulness-based stress reduction is derived from research on participants who are defined as unhealthy in some form. The potential benefits

Mindfulness-based stress reduction (MSBR) is a clinically standardized meditation process that has been shown to facilitate the treatment of a variety of mental and physical disorders. The known efficacy of mindfulness-based stress reduction is derived from research on participants who are defined as unhealthy in some form. The potential benefits of mindfulness-based stress reduction for individuals who are considered to be healthy is under-studied, as less attention has gone into this subject area. Information Measurement Theory is a predictive theory that simplifies reality, and through this logical simplification, allows people to predict and see into the future. The concepts that are central to Information Measurement theory are natural laws, unique conditions, and relationships of unique conditions between the past, present, and future and the event model. This project aims to answer the question of if individuals, who are considered to be healthy, experience the same beneficiary results, that mindfulness-based stress reduction models execute, through the conception and knowledge of Information Measurement Theory. This study aims to compare MBSR and IMT in order to determine the consequences of each on the individual. The purpose of this study is also to highlight the promising success that Leadership Society of Arizona has achieved through the teaching of IMT in leadership courses.
ContributorsPirotte, Genevieve Katherine (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Description
Delays are a major cause for concern in the construction industry both globally and locally in Saudi Arabia. This paper identifies the main causes of delay in infrastructure projects in the holy city of Makkah (Saudi Arabia) and compares these with projects around the rest of the country and other

Delays are a major cause for concern in the construction industry both globally and locally in Saudi Arabia. This paper identifies the main causes of delay in infrastructure projects in the holy city of Makkah (Saudi Arabia) and compares these with projects around the rest of the country and other Gulf countries as well. Data were obtained from 49 infrastructure projects that were undertaken by the owner and were analyzed quantitatively to understand the severity and causes of delay. 10 risk factors were identified in this study and these factors were grouped into four categories. The average delay in infrastructure projects in the city of Makkah was found to be 39%. The most severe cause of delay was found to be the land acquisition factor. This highlights the critical land ownership and acquisition issues that is prevailing in Makkah. In addition to this, other factors include contractors’ lack of expertise, haphazard underground utilities (line services), and re-designing. It is concluded that majority of delays were caused from the owner’s side as compared to contractors, consultants, and other project’s stakeholders. This finding was in line with the research findings of the Gulf Countries Construction (GCC) Industry’s literature as well. This study will fill an important practice and research gap for improving the efficiency in project delivery for infrastructure projects in the holy city of Makkah and the Gulf countries at large.
ContributorsElawi, Ghazi Saad A (Author) / Kashiwagi, Dean (Thesis advisor) / Sullivan, Kenneth (Committee member) / Kashiwagi, Jacob (Committee member) / Arizona State University (Publisher)
Created2015
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Description
Saudi Arabia has been having many issues with large construction projects such as delays, low performance and high cost. Some studies show that around 70% of the public projects in Saudi Arabia are delayed. These issues have resulted from many factors. One of the factors believed to be delaying projects

Saudi Arabia has been having many issues with large construction projects such as delays, low performance and high cost. Some studies show that around 70% of the public projects in Saudi Arabia are delayed. These issues have resulted from many factors. One of the factors believed to be delaying projects is the Saudi procurement system. The Saudi procurement system only selects contracts based on the lowest bid price offered. However, the Saudi procurement system has been found to not only produce delayed low quality projects, but also has resulted in higher costs.

This paper shows how to modify the Saudi procurement system by implementing a clarification phase, which is the most important phase in the Performance Information Procurement System (PIPS). The clarification phase requires the bid’s winning contractor to submit a project scope, a project schedule, to identify risks that not their responsibility, performance measurements and a milestone schedule. The PIPS system has been one of the most successful systems around the world and has shown a 98% success rate in six different countries with risks and cost reductions up to 30%.

This research conducted a survey of 157 engineers, 33 consultants, 9 owners, 5 vendors, 13 academics, and 28 architects to develop the public procurement system in Saudi Arabia. The participants work in government sectors with an interest in the Saudi Arabian procurement system. 80.61 % of participants believe that the traditional Saudi procurement system consistently selects poor performing contractors. Moreover, 95.97% of participants think that the selection of contractors based only on the lowest price criterion affects projects negatively. Also, 96.20% of participants in the survey feel that there needs to be a change in the traditional Saudi Arabian procurement system. 88.7% of participants agree to require the contractor to identify risks, and 96.03 % of participants agree that the contractors must have a plan. Moreover, 95.45% of participants agree to require a contractor review the scope of a project and verify that it is correct. Finally, 82.18% of participants agree to require a contractor to resolve all owner concerns before signing a contract to improve construction projects performance. The paper shows the need to change the Saudi procurement system and a solution to this growing problem.
ContributorsAlofi, Ahmed Abdulrahman (Author) / Kashiwagi, Dean (Thesis advisor) / Sullivan, Kenneth (Committee member) / Kashiwagi, Jacob (Committee member) / Arizona State University (Publisher)
Created2015
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Description
Saudi Arabia has been facing issues with completing construction projects on time and on budget. It has been documented that 70% of public construction projects are delayed. Studies have identified the low-bid delivery method as an important factor in causing such delays. The procurement system (low-bid) ignores contractors’ performance, and

Saudi Arabia has been facing issues with completing construction projects on time and on budget. It has been documented that 70% of public construction projects are delayed. Studies have identified the low-bid delivery method as an important factor in causing such delays. The procurement system (low-bid) ignores contractors’ performance, and that is reflected in projects’ performance. A case study was performed, at a University campus in northern Saudi Arabia, identifying the major causes of project delays and cost overruns. The University was experiencing delays from 50% to 150%. Also, the actual project costs for four projects were examined and found that all four projects’ costs were higher than the original bid. The delay and cost overruns factors were gathered from the University engineers. A literature research identified one construction management method, best value performance information procurement system (BV PIPS), has documented multiple times its ability to improve project performance. In a comparison using the result of a case study and the results of (BV PIPS), Saudi Arabia’s delivery system was identified as a potential cause of project performance issues. The current procurement system was analyzed and modified to adapt with the (BV PIPS). The proposed procurement system using BV PIPS, which can be implemented in Saudi Arabia, was created with owner side. A large survey was conducted of 761 classified contractors and 43 universities’ representatives who rated causes of delay factors and cost overruns. The delay factors were then compared to delay factors experienced on Saudi construction projects, identified by performing a literature research. The comparison identified 14 important causes of delays. Moreover, the survey showed that classified contractors and universities’ representatives unsatisfied with low-bid, and they agreed with BV PIPS which selecting vendors based on performance with price. The proposed model required a submitted level of experience (LE), risk assessment (RA), and value added (VA). Besides, project managers of vendors should be interviewed during the clarification phase. In addition, venders should submit the project’s scope, technical schedule, milestone schedule, and risk management plan. In the execution phase, vendors should submit a weekly risk report (WRR) and director’s report (DR).
ContributorsAlzara, Majed (Author) / Kashiwagi, Dean (Thesis advisor) / Kashiwagi, Jacob (Committee member) / Al-Tassan, Abdulrahman (Committee member) / Arizona State University (Publisher)
Created2016
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Description
The purpose for creating this thesis project is to discover the effects that options have on consumer behavior and satisfaction, and to determine whether or not more options are a good thing. In exploring these questions, Information Measurement Theory (IMT), a theory founded by Dr. Dean Kashiwagi which relies on

The purpose for creating this thesis project is to discover the effects that options have on consumer behavior and satisfaction, and to determine whether or not more options are a good thing. In exploring these questions, Information Measurement Theory (IMT), a theory founded by Dr. Dean Kashiwagi which relies on understanding natural laws to help minimize decision-making and risk, was utilized to draw conclusions. IMT illustrates that any given situation can only have one unique outcome, and minimizing decision-making in turn leads to reduced stress. The more information an individual has for the given situation, the better he/she can predict the outcome. The concepts of IMT, specifically the ideal that more decision-making leads to higher stress, were utilized to illustrate that more options naturally leads to more decisions and as a result more decision-makers will feel greater stress and less satisfaction. To conduct this research we explored two different segments of consumer markets. The first branch of our research was comprised of analyzing the differences in operations and menu structures of different fast food chains, most specifically In-N-Out and McDonald's and how these differences affect customer satisfaction. The other branch of our research involved reviewing phone case ratings based on Amazon reviews for a number of different phone types with varying popularity to gauge consumer satisfaction. Our results found that while both In-N-Out and McDonald's are successful companies, In-N-Out ranked consistently higher in customer satisfaction. Furthermore, a large portion of this satisfaction can be attributed to In-N-Out's simplistic menu structure which limits the amount of options and therefore decisions that a customer must make. Similarly, our study of phone cases found that for phone models where less case options are offered, customers rated their cases higher on a scale of 1-5 stars regardless of brand or the number of reviews. Through a combination of IMT and our research we were able to conclude that less options does indeed lead to higher consumer satisfaction.
ContributorsBrandt, Lawrence (Co-author) / Spiller, Ryan (Co-author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Department of Finance (Contributor) / Department of Management (Contributor) / Mechanical and Aerospace Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05