Matching Items (27)
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- All Subjects: Finance
- Creators: Dean, W.P. Carey School of Business
- Status: Published
Description
Depletion can be a common occurrence in today’s world where a rapid pace is the norm. Depletion is the using of a person’s self-monitoring resources that can erode one’s decision making ability. Depletion affects people in their day-to-day personal and professional lives and can especially be problematic when it compromises career prospects. Professionals, such as doctors, lawyers, and accountants, all make important decisions daily and in pursuit of quality decision-making must exert self-control and avoid impulsive reactions to environmental events. Many studies have been conducted providing evidence of the harmful effects of cognitive depletion; an extensive literature focuses on the medical profession where poor decision-making has life-and-death consequences. This thesis reflects on the effect of depletion on accounting professionals. To that extent, behavioral experiments were conducted using student participants: students that will be future accountants. This study found that accounting students’ performance on a subsequent task was influenced if they had completed a difficult first task. Accountants, along with all professionals, need to be made aware of this circumstance to ensure that those who may be more susceptible to their resources being depleted can find ways to be aware of their self-control levels.
ContributorsBlevins, Megan J (Author) / Clausen, Thomas (Thesis director) / Reckers, Philip (Committee member) / School of Accountancy (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
Regulations in the financial sector of the United States have had the same purpose of protecting the economy and consumers since their modern establishment. Deregulation in the 1980’s led to an environment that allowed banks to take on high risk choices. This, among other economic circumstances, lead to the 2008 Great Recession that brought down the United States and global economies. The government was forced to act with bailouts to keep many big banks from shutting down. Some were bailed out and others failed to keep the economy stable. In June 2009, the recession was over, but the recovery process was not. To help prevent another crash, the Dodd Frank Act was passed in July 2010. The act is a long and complex legislation with the main purpose of enforcing regulations to keep banks in check to prevent another recession. The Act’s enforcement was felt immediately, forcing businesses to adapt to its regulation standards. Opinions on Dodd-Frank are mixed. Some see it serving its purpose with regulating the financial sector and others see it being a costly burden that has slowed the progress of the economy. As the economy continues to evolve, we can expect changes to the regulations on the financial sector which will continue to cause businesses to adapt, change, and modify their operations.
ContributorsCastro, Jonathan Patrick (Author) / Jordan, Erin (Thesis director) / Sadusky, Brian (Committee member) / Department of Finance (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
This study examines the intersectionality of mental health and education, with an emphasis on resources and awareness for elementary school teachers. It starts with a review of mental health awareness in society, particularly in regard to social stigma and its associated effects. I then discuss the existing resources, teaching methods, and third party interventions which address mental health awareness and care within elementary schools. Within this context, the research supports the strong influence of teachers’ behaviors and perceivable attitudes on students. However, despite the identification of teachers playing a significant role in the availability of mental health resources for students, existing studies rarely addresses the necessity of mental health awareness and care to optimize teacher capacity and counteract occupational stress. The study examines the current approach and challenges of an elementary school that has expressed interest in creating a culture of care, characterized by mental health awareness and resources that support teachers within the school environment. After identifying the key mental health concerns of the school’s stakeholders, I propose a custom program of self-care and mental health awareness to support the current work culture. The study concludes with examination of implementation strategies for the school, as well as implications for future mental health awareness in similar settings.
ContributorsGiles, Emma (Author) / Johnston, Erik W., 1977- (Thesis director) / Hinrichs, Margaret (Committee member) / Desch, Timothy (Committee member) / Dean, W.P. Carey School of Business (Contributor, Contributor) / School of Public Affairs (Contributor) / Department of Management and Entrepreneurship (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
This thesis provides an analysis of successful socially responsible management practices and company cultures to identify the required elements for proper cost internalization of manufacturing and service industries, as well as a more even wealth distribution throughout society for better consumption and sustainable long-term profits. For the purpose of this analysis, I have researched various companies that actively engage in the aforementioned features. The goal is to identify first steps necessary to transition corporate and private entities to a system where purchase power supersedes nominal currency numbers, such as being able to afford more for the same amount of USD than earning higher sums of USD to pay for the same product or service, thus ultimately creating stronger and more stable economies and currencies. To build such a framework, I have used various interdisciplinary concepts to present a solution for a more equitable system of accounting for value generation, and thus a system that aims at evening the wealth gap between populations.
By working on this thesis, I was able to identify causes that lead to inequality due to how manufacturing and service systems might account for costs, as well as solutions and concepts that can help pave the way for a more egalitarian society. Furthermore, through this study I have also discovered actors, namely benefit corporations, that actively partake in various actions to benefit not only their customers, but society as a whole. The causes, measurements, documents, and principles I looked at were company financial statements whenever available, various socially responsible management literature, accounting principles, research literature on the inequality of cost externalization, etc. These resources established that a proper plan to tackling the unsustainable business and financial practices of many corporate and private entities today involves a consumer-oriented vision that follows the triple bottom line, a mission that closely follow a vision, core company values that emphasize the need to serve society, and a plan to closely and efficiently follow through with said vision. Problems such as over reliance on limited resources and externalizing environmental costs due to intrinsically uncompetitive business models could be potentially mitigated with proper restructuring of business models. The triple bottom line is an accounting framework that incorporates the integral segments of social, environmental, and financial dimensions of performance. Lastly, it is worthwhile to mention that companies which successfully worked under this mantra and plan tend to be sustainable over longer periods of time and be more innovative than competitors, which ultimately lead to higher levels of goodwill and loyalty from their customers.
By working on this thesis, I was able to identify causes that lead to inequality due to how manufacturing and service systems might account for costs, as well as solutions and concepts that can help pave the way for a more egalitarian society. Furthermore, through this study I have also discovered actors, namely benefit corporations, that actively partake in various actions to benefit not only their customers, but society as a whole. The causes, measurements, documents, and principles I looked at were company financial statements whenever available, various socially responsible management literature, accounting principles, research literature on the inequality of cost externalization, etc. These resources established that a proper plan to tackling the unsustainable business and financial practices of many corporate and private entities today involves a consumer-oriented vision that follows the triple bottom line, a mission that closely follow a vision, core company values that emphasize the need to serve society, and a plan to closely and efficiently follow through with said vision. Problems such as over reliance on limited resources and externalizing environmental costs due to intrinsically uncompetitive business models could be potentially mitigated with proper restructuring of business models. The triple bottom line is an accounting framework that incorporates the integral segments of social, environmental, and financial dimensions of performance. Lastly, it is worthwhile to mention that companies which successfully worked under this mantra and plan tend to be sustainable over longer periods of time and be more innovative than competitors, which ultimately lead to higher levels of goodwill and loyalty from their customers.
ContributorsCinculescu, Andrei Stefan (Author) / Sadusky, Brian (Thesis director) / Hoffman, David (Committee member) / Department of Finance (Contributor) / Department of Information Systems (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
The United States has been long considered a country of immigrants. Throughout U.S. history the implementation of immigration policies has oscillated from lenient to highly restrictive. Currently, the Department of Homeland Security manages the largest detention system in the world. In December 2019, the National Detention Standards that govern the level of care in detention were revised. These revisions grant more oversight to private detention companies, including mental health treatment options and the use of solitary confinement. This is concerning given the amount of suicides that have occurred in detention. Despite an increasing trend in funding for detention centers, mental health resources are scarce and increasingly remiss in detention centers. Individuals held in civil detention are subject to deteriorating mental health due to the locations of detention centers, solitary confinement and high costs associated with outbound calls and visitations.
ContributorsPelayo, Berenice (Author) / Serat, Leah (Thesis director) / Hinojosa, Magda (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
Past research has shown that serving on a jury can put the jurors under distress. Most research has shown that the nature of the trial (violent vs. non-violent) is a major factor in predicting distress. Though there is a lot of research identifying the distress, there is little research on how to resolve or prevent the distress from occurring in the first place. The purpose of this study is to examine what kinds of treatments prior jurors would have wanted, and to determine how this is related to the specific profiles of symptoms they experienced. To address these research questions, we screened for participants that have served on a violent trial (homicide, rape, child abuse, sexual offenses towards children, and torture) in the last 10 years. They were given the SCL-90 Checklist to measure their symptoms, if any, and then asked to rate a set of possible resources to cope with their stress as to how much they would have wanted the specific resource. Results of the study showed that participants experiencing more distress would have liked more efforts to alleviate that stress and resources afterward. Although these were not linked to any particular symptom profile, seven resources showed a significant relationship between the severity of symptoms and endorsement of those resources. The most desired resources were a thorough understanding of the laws pertaining to the crime; a thorough understanding of the punishments pertaining to the crime; and disclosure of the severity of the evidence to be presented in the trial before it begins. Limitations of this study and future directions are discussed.
ContributorsTaff, Lindsay Abigail (Co-author) / Sauer, Catherine McKenna (Co-author) / Shiota, Michelle (Thesis director) / Salerno, Jessica (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2020-12
Description
Samantha and Rachel both have a history in gifted education and wanted to create a safe space for the two of them and their peers to discuss the effects gifted/ accelerated education has had on them, specifically pertaining to burnout. To best dive into this matter, Gifted Kid Syndrome podcast was born! During which, our hosts interviewed students and professionals, allowing everyone to share their pasts, their hopes for the future, and what they’ve learned along the way regarding mental health, identity, education, and personal success.
ContributorsMort, Rachel (Author) / Sabbara, Samantha (Co-author) / Sechler, Casey (Thesis director) / Loebenberg, Abby (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of International Letters and Cultures (Contributor) / Department of Psychology (Contributor)
Created2022-05