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- All Subjects: Education
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
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
Description
This project will explain the positive impact and effectiveness of Sarbanes-Oxley on corporate responsibility, and through that lens, examine how to make certain subchapters of Title 42, "the Sunshine Act", concerning healthcare fund tracking more transparent and without conflicts of interest. There will be an analysis of the implementation of the Sarbanes-Oxley Act in corporate America and the impact it had on corporate responsibility. There will be a comprehensive review of the history of both the Sarbanes-Oxley Act and the Sunshine Act, along with their origins, stakeholders, and impact on their respective industries. Suggestions to improve certain current United States Code subchapters and subsequent regulations will be announced considering the success that has come from Section 404 of Sarbanes-Oxley.
ContributorsRogers, Anne Marie (Author) / Brian, Jennifer (Thesis director) / Agne, Sara (Committee member) / School of Accountancy (Contributor) / Hugh Downs School of Human Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
Brundtland’s definition of sustainability is the ability to “meet the needs of the present<br/>without compromising the ability of future generations to meet their needs” (IISD, 2021). But<br/>what if there are no future generations? Social sustainability, the sector of sustainability that<br/>foregrounds the well-being and livelihoods of people (and thereby continuation of humanity), is<br/>included in definitions within the sustainability field, but less developed in sustainability<br/>practice. In an effort to bridge this gap of knowledge, 14 U.S. cities and over 100 sustainability<br/>policies were analyzed for their social sustainability performance. An eight-item analytical<br/>framework that deals with differing areas of social equity guided the analysis. Results found that<br/>most cities’ sustainability departments fell short of truly addressing social sustainability<br/>concerns. Out of the eight items, the most frequently addressed were housing security and racial<br/>and gender equality whereas few, if any, cities addressed the more specific social concerns of<br/>immigration, technology and media, or arts/cultural preservation. Future research is<br/>recommended to gain a better understanding of the ways existing cities can improve in this area.
ContributorsWeekes, Daniel Buckner (Co-author) / Tam, Joey (Co-author) / Brian, Jennifer (Thesis director) / Keeler, Lauren Withycombe (Thesis director) / N/A, N/A (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Department of Economics (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
PURPOSE: The purpose of the study was to examine recent nursing textbooks’ portrayal of gender, weight, and diagnosis in eating disorder exemplars, and compare the textbook presentation to prevalence rates as published within the textbooks themselves.
CONTEXT: Eating disorders are often portrayed as afflicting underweight women with a diagnosis of anorexia nervosa. Demographics of people outside this stereotype face health disparities in illness recognition and treatment. Passive exposure to information on eating disorders can reduce stereotypical beliefs among nursing students, which has the potential to improve patient care.
METHOD: Case studies, practice questions, vignettes, and care plans from eight psychiatric nursing textbooks were analyzed for portrayal of the three research variables.
DATA and RESULTS: Men were not significantly underrepresented in the exemplars. Transgender clients, clients of normal or overweight status, and clients with diagnoses other than anorexia nervosa were significantly underrepresented from eating disorder exemplars.
CONCLUSION: Textbooks should be adjusted to include more exemplars from underrepresented demographics of clients with eating disorders.
CONTEXT: Eating disorders are often portrayed as afflicting underweight women with a diagnosis of anorexia nervosa. Demographics of people outside this stereotype face health disparities in illness recognition and treatment. Passive exposure to information on eating disorders can reduce stereotypical beliefs among nursing students, which has the potential to improve patient care.
METHOD: Case studies, practice questions, vignettes, and care plans from eight psychiatric nursing textbooks were analyzed for portrayal of the three research variables.
DATA and RESULTS: Men were not significantly underrepresented in the exemplars. Transgender clients, clients of normal or overweight status, and clients with diagnoses other than anorexia nervosa were significantly underrepresented from eating disorder exemplars.
CONCLUSION: Textbooks should be adjusted to include more exemplars from underrepresented demographics of clients with eating disorders.
ContributorsDavid, Teresa C (Author) / Brian, Jennifer (Thesis director) / Kniskern, Megan (Committee member) / Edson College of Nursing and Health Innovation (Contributor) / Barrett, The Honors College (Contributor)
Created2020-12