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- All Subjects: Supply Chain Management
- Creators: Department of Information Systems
Description
Financial statements are one of the most important, if not the most important, documents for investors. These statements are prepared quarterly and yearly by the company accounting department, and are then audited in detail by a large external accounting firm. Investors use these documents to determine the value of the company, and trust that the company was truthful in its statements, and the auditing firm correctly audited the company's financial statements for any mistakes in their books and balances. Mistakes on a company's financial statements can be costly. However, financial fraud on the statements can be outright disastrous. Penalties for accounting fraud can include individual lifetime prison sentences, as well as company fines for billions of dollars. As students in the accounting major, it is our responsibility to ensure that financial statements are accurate and truthful to protect ourselves, other stakeholders, and the companies we work for. This ethics game takes the stories of Enron, WorldCom, and Lehman Brothers and uses them to help students identify financial fraud and how it can be prevented, as well as the consequences behind unethical decisions in financial reporting. The Enron scandal involved CEO Kenneth Lay and his predecessor Jeffery Skilling hiding losses in their financial statements with the help of their auditing firm, Arthur Andersen. Enron collapsed in 2002, and Lay was sentenced to 45 years in prison with his conspirator Skilling sentenced to 24 years in prison. In the WorldCom scandal, CEO Bernard "Bernie" Ebbers booked line costs as capital expenses (overstating WorldCom's assets), and created fraudulent accounts to inflate revenue and WorldCom's profit. Ebbers was sentenced to 25 years in prison and lost his title as WorldCom's Chief Executive Officer. Lehman Brothers took advantage of a loophole in accounting procedure Repo 105, that let the firm hide $50 billion in profits. No one at Lehman Brothers was sentenced to jail since the transaction was technically considered legal, but Lehman was the largest investment bank to fail and the only large financial institution that was not bailed out by the U.S. government.
ContributorsPanikkar, Manoj Madhuraj (Author) / Samuelson, Melissa (Thesis director) / Ahmad, Altaf (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Marijuana is the most commonly used illicit substance in the United States with over two million pounds seized annually and with a usage rate estimated at 19.8 million people in 2013 (SAMSHA, 2014). Currently there is a nationwide movement for the legalization of recreational marijuana via referendum at the state level. Three states and the District of Columbia have already adopted amendments legalizing marijuana and over a dozen more currently have pending ballots. This report explores what would be the impact of legalizing marijuana in Arizona through the examination of data from Colorado and other governmental sources. Using a benefit/cost analysis the data is used to determine what the effect the legalization of marijuana would have in Arizona. I next examined the moral arguments for legalization. Finally I propose a recommendation for how the issue of the legalization of recreational marijuana should be approached in Arizona.
ContributorsDiPietro, Samuel Miles (Author) / Kalika, Dale (Thesis director) / Lynk, Myles (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
This piece aims to discuss the roles of emerging geographies within the context of global supply chains, approaching the conversation with a "systems" view, emphasizing three key facets essential to a holistic and interdisciplinary environmental analysis: -The Implications of Governmental & Economic Activities -Supply Chain Enablement Activities, Risk Mitigation in Emerging Nations -Implications Regarding Sustainability, Corporate Social Responsibility In the appreciation of the interdisciplinary implications that stem from participation in global supply networks, supply chain professionals can position their firms for continued success in the proactive construction of robust and resilient supply chains. Across industries, how will supply networks in emerging geographies continue to evolve? Appreciating the inherent nuances related to the political and economic climate of a region, the extent to which enablement activities must occur, and sustainability/CSR tie-ins will be key to acquire this understanding. This deliverable aims to leverage the work of philosophers, researchers and business personnel as these questions are explored. The author will also introduce a novel method of teaching (IMRS) in the undergraduate business classroom that challenges the students to integrate their prior experiences both in the classroom and in the business world as they learn to craft locally relevant solutions to solve complex global problems.
ContributorsVaney, Rachel Lee (Author) / Maltz, Arnold (Thesis director) / Kellso, James (Committee member) / Barrett, The Honors College (Contributor) / Department of Supply Chain Management (Contributor) / Department of Information Systems (Contributor)
Created2015-05
Description
Joseph Rotblat (1908-2005) was the only physicist to leave the Manhattan Project for moral reasons before its completion. He would spend the rest of his life advocating for nuclear disarmament. His activities for disarmament resulted in the formation, in 1957, of the Pugwash conferences, which emerged as the leading global forum to advance limits on nuclear weapons during the Cold War. Rotblat's efforts, and the activities of Pugwash, resulted in both being awarded the Nobel Peace Prize in 1995. Rotblat is a central figure in the global history of resistance to the spread of nuclear weapons. He also was an important figure in the emergence, after World War II, of a counter-movement to introduce new social justifications for scientific research and new models for ethics and professionalism among scientists. Rotblat embodies the power of the individual scientist to say "no" and thus, at least individually, put limits of conscience on his or her scientific activity. This paper explores the political and ethical choices scientists make as part of their effort to behave responsibly and to influence the outcomes of their work. By analyzing three phases of Rotblat's life, I demonstrate how he pursued his ideal of beneficial science, or science that appears to benefit humanity. The three phases are: (1) his decision to leave the Manhattan Project in 1944, (2) his role in the creation of Pugwash in 1957 and his role in the rise of the organization into international prominence and (3) his winning the Nobel Peace Prize in 1995. These three phases of Rotblat's life provide a singular window of the history of nuclear weapons and the international movement for scientific responsibility in the 50 years since the bombing of Hiroshima in 1945. While this paper does not provide a complete picture of Rotblat's life and times, I argue that his experiences shed important light on the difficult question of the individual responsibility of scientists.
ContributorsEvans, Alison Dawn (Author) / Zachary, Gregg (Thesis director) / Hurlbut, Ben (Committee member) / Francis, Sybil (Committee member) / Barrett, The Honors College (Contributor) / Department of Chemistry and Biochemistry (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor)
Created2015-05
Description
This thesis aims to address the ethics of keeping the big cats, such as lions, tigers, and leopards, in zoos. It is a practice that has generated some controversy in light of scientific studies reporting stress among wide-ranging animals in captive enclosures, as well as in the context of wider discussions in animal welfare and conservation ethics in zoos. A driving question for this project, therefore, was "What are the arguments for and against keeping large felids in zoos/captivity?" This thesis examines the historical and current ethical approaches to evaluating the ethics of maintaining big cats in zoos. Due to many of the big cat species listed as endangered species on the IUCN redlist, the species-centered approach to zoo ethics is becoming the common viewpoint, and, as a result, zoos are deemed ethical because of their contribution to ex situ conservation practices. Further, the ethical arguments against zoos are minimized when the zoos provide suitable and appropriate enclosures for their large felids. Of course, not all zoos are created equal; the ethics of zoos need to be evaluated on a case-by-case basis, but in general, it is ethical to maintain big cats in zoos.
ContributorsZeien, Krista Marie (Author) / Minteer, Ben (Thesis director) / Smith, Andrew (Committee member) / Ellison, Karin (Committee member) / Barrett, The Honors College (Contributor) / Department of Chemistry and Biochemistry (Contributor) / School of Life Sciences (Contributor)
Created2014-05
Description
New Venture Group, a student-run consulting organization at ASU, collaborated with representatives from Intel Corporation to determine current best supplier management practices in the area of capital equipment procurement. The New Venture Group team accomplished this goal by completing the following deliverables: (1) Research and consolidate best practices for managing capital equipment suppliers. (2) Interview suppliers of capital equipment in the semiconductor industry to understand their motivators. (3) Examine top supply chain companies that utilize capital equipment manufacturers within their procurement systems. (4) Gather data and knowledge in conjunction with Intel Corporation's current practices to improve the effectiveness of the company's supplier management techniques regarding capital equipment manufacturers. The thesis report outlines the key insights and recommendations that our team extracted from the research that we performed. Our team analyzed peer-reviewed journal articles, conducted interviews with suppliers of capital equipment to semiconductor manufacturers, and surveyed buyers at top companies to reach important key insights. We then used these insights to develop the following strategies to improve Intel's capital equipment supplier management structure: All Suppliers 1. Allow high-performance suppliers to select one reward from an established portfolio of incentives. 2. Increase measurement frequency for specific metrics. 3. Use collaborative two-way measurement with a corresponding balanced scorecard. Key Suppliers of Critical Products 4. Conduct gap analysis through supplier self-assessments. 5. Implement collaborative target pricing. 6. Delegate an Ombudsman. 7. Create a value map to determine the strengths and incentivize collaboration. 8. Create comparison charts comparing supplier technological competencies versus Intel's product developments. 9. Establish a systematized product development process and strategic sourcing strategy that supports the continuation of Moore's Law.
ContributorsSantiago, Bryce (Co-author) / Chen, Jenny (Co-author) / Chang, Karen (Co-author) / Baldridge, Stephen (Co-author) / Laub, Jeffrey (Thesis director) / Brooks, Daniel (Committee member) / Department of Information Systems (Contributor, Contributor) / Department of Finance (Contributor) / Department of Supply Chain Management (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
The prospect of anti-aging or life extension technology is controversial in biogerentology but deemed even by skeptical experts to warrant discussion. I discuss the justifications that the probability of life extension technology being developed in the near future is reasonably high and that this research justifies the time and money it receives. I investigate potential ethical and societal issues anti-aging technology might create. This paper addresses inequality of access, economic cost, changes in quality of life, the role of death in human life, if and how the technology should be regulated and how parties who choose not to undergo treatment can be fairly treated, even when they are a minority.
ContributorsGlesener, Julia Hannah (Author) / McGregor, Joan (Thesis director) / DeSerpa, Allan (Committee member) / Barrett, The Honors College (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Department of Chemistry and Biochemistry (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor)
Created2015-05
Description
Amazon Prime Air is the innovative new service that promises automated drone delivery in thirty minutes or less. The platform has not yet been brought to market, but there is a plethora compelling data available that suggests it will be a unique and highly disruptive business segment for Amazon. The aim of this thesis is to analyze the framework laid out by Amazon.com, Inc. for their anticipated Prime Air drone delivery platform, and offer our recommendations for what steps the e-commerce giant should take moving forward. Following a brief recap of the company's founding and a breakdown of its various business segments, we will begin our analysis by examining past strategic decisions that Amazon has made which have directly contributed to their current market position. It is our goal to construct a narrative of what events lead the company to begin developing a fleet of automated delivery vehicles. Following this history lesson, we will review and criticize the existing elements of Amazon's Prime Air platform, and explore any possible alternatives that they could have taken to optimize the development of this exciting new technology. Criticisms will touch upon elements such as cost efficiencies, brand management, and utilization of infrastructure to name but a few. These criticisms will be based upon data sourced from Amazon's available material as well as comments from market analysts and journalists. The culminating element of our analysis will be to offer our professional recommendations as to what we believe the next logical steps that Amazon should take for their Prime Air platform. These recommendations will be informed by our criticisms and our understanding of Amazon as a corporation. This chapter will be largely concerned with guiding Amazon towards a fully optimized drone delivery platform. Our recommendations will be based upon our extensive experience concerning cost and logistical efficiencies, as well as our knowledge of Amazon as a corporation. We will offer succinct suggestions for Amazon's immediate needs as well as long-term solutions to lingering obstacles that they may face.
ContributorsMcCaleb, Nicholas (Co-author) / Glynn, Reagan (Co-author) / Choi, Thomas (Thesis director) / Rogers, Dale (Committee member) / Department of Supply Chain Management (Contributor) / Department of Information Systems (Contributor) / Department of Finance (Contributor) / W. P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
The main compelling question to this thesis was to determine if there is a relationship between the amount of sensitivity received in ones college experience to how easily one transitions to a full time role upon graduation. Furthermore to determine if there is measurable difference, what can educators do to close the gap to better serve students. The conduction of this thesis was done through a survey via Google Forms targeting three groups. The three groups were Alpha Kappa Psi at Arizona State University, Delta Sigma Pi at Penn State University and the Supply Chain Development Program at Dell in Austin, Texas. These groups allowed for a wide range of demographics in participants from all over the US and with many different business majors. There were two main sections in the survey, personal experiences with professors and personal experiences with peers. Both asked multiple different hard data questions (multiple choice, numerical rating, drop down) and short answer questions (open ended.) The goal was to gauge participant's experiences with their professors and their peers in terms of sensitivity and see if it helped or hindered their experience transitioning to a full time role. The results for the hard data indicated that there was a significant correlation between better professors being more sensitive and worse professors exercising very little sensitivity. The open ended responses indicated that students preferred professors that gave less sensitive and academic approach and more real life experiences to help them transition to their job. There were many issues to if the open-ended responses specifically addressed sensitivity versus other topics. Three other topics that were clearly alternately identified were class behavior, job relevancy, and professor influence/resistance. Overall from the research completed in this study it can be concluded that sensitivity does not significantly affect the performance in the transition from college to working in a profession environment.
ContributorsGhinos, Christina Eva (Author) / Kellso, James (Thesis director) / Thorn, Taylor (Committee member) / Department of Information Systems (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
This thesis, through a thorough literature and content review, discusses the various ways that data analytics and supply chain management intersect. Both fields have been around for a while, but are incredibly aided by the information age we live in today. Today's ERP systems and supply chain software packages use advanced analytic techniques and algorithms to optimize every aspect of supply chain management. This includes aspects like inventory optimization, portfolio management, network design, production scheduling, fleet planning, supplier evaluation, and others. The benefit of these analytic techniques is a reduction in costs as well as an improvement in overall supply chain performance and efficiencies. The paper begins with a short historical context on business analytics and optimization then moves on to the impact and application of analytics in the supply chain today. Following that the implications of big data are explored, along with how a company might begin to take advantage of big data and what challenges a firm may face along the way. The current tools used by supply chain professionals are then discussed. There is then a section on the most up and coming technologies; the internet of things, blockchain technology, additive manufacturing (3D printing), and machine learning; and how those technologies may further enable the successful use of analytics to improve supply chain management. Companies that do take advantage of analytics in their supply chains are sure to maintain a competitive advantage over those firms that fail to do so.
ContributorsCotton, Ryan Aaron (Author) / Taylor, Todd (Thesis director) / Arora, Hina (Committee member) / Department of Information Systems (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12