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ContributorsASU Library. Music Library (Publisher)
Description
This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.
ContributorsFrederick, Nicole Lorraine (Author) / Munshi, Perseus (Thesis director) / Benali, Kayla (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-12
ContributorsCao, Yuchen (Performer) / Chen, Sicong (Performer) / Soberano, Chino (Performer) / Nam, Michelle (Performer) / Collins, Clarice (Performer) / Witt, Juliana (Performer) / Liu, Jingting (Performer) / Chen, Neilson (Performer) / Zhang, Aihua (Performer) / Jiang, Zhou (Performer) / ASU Library. Music Library (Publisher)
Created2018-04-25
Description
Witching Hours is the debut studio album of Chicago-born, Phoenix-residing trumpet player John Michael Sherman. It is a consummation of his work in the Arizona State University jazz studies program both as a performer and composer. Featured on the album are several other musicians who John Michael played alongside throughout his tenure at ASU, including Chaz Martineau on tenor saxophone, Evan Rees on piano, Reid Riddiough on guitar, Vince Thiefain on bass, Matt McClintock on drums, and Dan Meadows on baritone saxophone. The album features seven pieces, all original compositions or arrangements. The first track, "Workin' My Nerves", is a blues shuffle in the key of F. This is followed by "Scarborough Fair", an arrangement of the classic English folk tune in a rock style. The title track, "Witching Hours", is an cadaverous linear composition in 7/4 which is followed by "Goliath", a pseudo-tone poem about the biblical giant. "I Should Have Known" is a pensive ballad featuring an a capella intro and cadenza, followed by the most recent composition, a minor blues-esque piece entitled "Who Said That?" The final track, "Don't Change A Thing", is an upbeat samba which was written in John Michael's first year of college. These pieces demonstrate an understanding of the jazz tradition and exhibit influences from such musicians as Clifford Brown, Freddie Hubbard, Wayne Shorter, and Snarky Puppy. The album was recorded at Tempest Recording in Tempe and produced by Clarke Rigsby. Clarke is a veteran recording engineer and is the first choice of many of Phoenix's finest jazz musicians, including thesis director and head of the ASU jazz department Michael Kocour. The pieces were composed and recorded under the guidance of Mike Kocour and Jeff Libman. Witching Hours represents a culmination of John Michael's course in the Arizona State University jazz department and his endeavors as a trumpet player and composer.
ContributorsSherman, John Michael (Author) / Kocour, Michael (Thesis director) / Libman, Jeffrey (Committee member) / School of Music (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
The Nash, a jazz venue in Phoenix, Arizona, is an example of a decades-long process of the formalization of jazz—being codified as an art music relying on academic and philanthropic support. Formalization developed as jazz began to be taken seriously as art music worth of critical evaluation from critics, academics, and the hallowed establishments of American high art. Jazz became increasingly dependent on an infrastructure of institutional support, and a neoclassical ideology sought to define what styles of jazz were ‘real’ and worthy of preservation. In Phoenix, the origins of The Nash were laid in 1977 when Jazz in Arizona was formed, a non-profit organization that aimed to support jazz through information dissemination, music scholarships, festival organizing, and attending jazz events throughout Arizona. The Nash was conceived as a way to more fully engage young people in the community. Herb Ely, a prominent Phoenix attorney and philanthropist, pitched the idea to Joel Goldenthal, then Executive Director of Jazz in Arizona. The venue was built under the auspices of Jazz in Arizona, and operates as the organization’s headquarters. In keeping with the broader trend of formalization, The Nash presents jazz as a performance of artistic expression. Continued philanthropic support allows The Nash a degree of independence from economic concerns. The Nash is also committed to providing support for jazz education, by partnering with local educational institutions and presenting educational programming. The focus on providing opportunities for young musicians, as well as its location in the hip neighborhood of Roosevelt Row have contributed to The Nash becoming relatively popular among young people. However, the formalized approach to jazz espoused by The Nash has created some conflicts within the Phoenix jazz community, as some professional musicians feel that The Nash is underpaying musicians for their labor. The American Federation of Musicians Local 586 argues that musicians are workers, and The Nash ought to be paying union scale.
ContributorsBelliston, Lincoln Tyler (Author) / Davis, T. J. (Thesis director) / Hutchinson, Mary (Committee member) / Bridgewater, Devon (Committee member) / School of Historical, Philosophical and Religious Studies (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Mechanical and Aerospace Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12