Matching Items (4)
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- All Subjects: Rehabilitation
- All Subjects: SOX
- Creators: Samuelson, Melissa
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
- Status: Published
Description
The generation of walking motion is one of the most vital functions of the human body because it allows us to be mobile in our environment. Unfortunately, numerous individuals suffer from gait impairment as a result of debilitating conditions like stroke, resulting in a serious loss of mobility. Our understanding of human gait is limited by the amount of research we conduct in relation to human walking mechanisms and their characteristics. In order to better understand these characteristics and the systems involved in the generation of human gait, it is necessary to increase the depth and range of research pertaining to walking motion. Specifically, there has been a lack of investigation into a particular area of human gait research that could potentially yield interesting conclusions about gait rehabilitation, which is the effect of surface stiffness on human gait. In order to investigate this idea, a number of studies have been conducted using experimental devices that focus on changing surface stiffness; however, these systems lack certain functionality that would be useful in an experimental scenario. To solve this problem and to investigate the effect of surface stiffness further, a system has been developed called the Variable Stiffness Treadmill system (VST). This treadmill system is a unique investigative tool that allows for the active control of surface stiffness. What is novel about this system is its ability to change the stiffness of the surface quickly, accurately, during the gait cycle, and throughout a large range of possible stiffness values. This type of functionality in an experimental system has never been implemented and constitutes a tremendous opportunity for valuable gait research in regard to the influence of surface stiffness. In this work, the design, development, and implementation of the Variable Stiffness Treadmill system is presented and discussed along with preliminary experimentation. The results from characterization testing demonstrate highly accurate stiffness control and excellent response characteristics for specific configurations. Initial indications from human experimental trials in relation to quantifiable effects from surface stiffness variation using the Variable Stiffness Treadmill system are encouraging.
ContributorsBarkan, Andrew Robert (Author) / Artemiadis, Panagiotis (Thesis director) / Santello, Marco (Committee member) / Barrett, The Honors College (Contributor) / Mechanical and Aerospace Engineering Program (Contributor)
Created2015-05
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
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
DescriptionDo existing programs offered during incarceration successfully reduce recidivism rates in the United States and if so, how can criminology theories be leveraged to understand why?
ContributorsMorken, Maya (Author) / Hostal, Katherine (Co-author) / Samuelson, Melissa (Thesis director) / Korets, Lora (Committee member) / Barrett, The Honors College (Contributor) / Department of Economics (Contributor) / School of Civic & Economic Thought and Leadership (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2022-05