Matching Items (5)
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- Creators: School of Accountancy
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
- Resource Type: Text
Description
The purpose of this thesis will be to compare and contrast films made by German and American directors about World War II and the Vietnam War, respectively. First, we will provide a list of the films including a brief summary and the reasons why that specific film was chosen for this analysis. Next, we will give background information about the two wars and the time period in the respective nations. The next steps are the actual project. First, we will list the criteria for analysis and why we chose those specific items to focus on. Lastly, we will provide an analysis of each film individually; going through the criteria previously provided. After reading the thesis the reader will be able to understand how filmmaking can show the feelings and sentiments of a nation during a specific time period, like war.
ContributorsRen, Haimo (Co-author) / Ahern, Jared (Co-author) / Bradley, Christopher (Thesis director) / Forss, Brennan (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Supply Chain Management (Contributor) / W. P. Carey School of Business (Contributor) / School of Politics and Global Studies (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
In the fall of 2012 I had the incredible experience of studying abroad in Rome, Italy. While there I was able to travel to several different European countries and experience the local lifestyle from a student's perspective. During my travels I found it difficult to find a succinct weekend travel guide for the city that I was in. Travel books are expensive and burdensome for backpackers, and wireless internet connection is rather scarce in European cities. I often found myself looking at a church or historical monument and not knowing why I was surrounded by tons of tourists. The entire semester I had hoped for a detailed, easy to read, itinerary for major European cities. I thought it would be even better to gear it towards young independent travelers. A guide for backpackers made by backpackers so to speak. No longer will student travelers feel the need to buy a $40 travel book for a country that they may only be spending a few days in. This guide will contain everything one needs to know such as where to sleep, what to eat and drink, and how much it will all cost. No longer will a young traveler be staring at a famous memorial and not know one piece of information about it. No longer will backpackers wanting to experience nightlife have to wander around a city until they find a tourist filled pub. "The European Explorer" will be the must have guide for all future backpackers. Much of my research is from personal experience. I was able to see firsthand what students enjoy, and what they do not enjoy while traveling. Based off of my itineraries I will use the internet and travel books to pull the most vital information and transform it into one itinerary. It is up to the user what he or she wants to do or see. There will be options for various interests such as art, religion, architecture etc. The itinerary as a whole is meant to be a grand trip of Europe, but can be divided up to the users liking. My sources vary from travel blogs and forums to history websites to travel books. I will be using approximately 2-3 resources for each destination. A forward to my thesis will include general vital information such as how to ride the rail, safety tips, and hostel information. This information is best to be read by the user before travel has started. Another addition will be an analysis of travel guides, including the history of them, the profitability of the guides, and the future of travel guides.
ContributorsTaubman, Daniel Jordan (Author) / Bruhn, Karen (Thesis director) / Piper, Erin (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / W. P. Carey School of Business (Contributor) / School of Accountancy (Contributor)
Created2014-05
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
This paper consists of a literature review, wherein four papers surrounding Motivation Crowding Theory (MCT) were read and analyzed. The paper then goes into an analysis of a survey I conducted. The survey consisted of three main questions with three sub-questions for each, and all attempted to find a "limit" to MCT. However, results for the survey were ultimately inconclusive. The paper concludes with lessons learned in conducting research and surveys in particular, as well as a nod to the relevancy of MCT in business and personal applications.
ContributorsSmith, Mallory Anne (Author) / Reckers, Phil (Thesis director) / Samuelson, Melissa (Committee member) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05