Matching Items (7)
Filtering by

Clear all filters

136686-Thumbnail Image.png
Description
Collective decision making in social organism societies involves a large network of communication systems. Studying the processes behind the transmission of information allows for greater understanding of the decision making capabilities of a group. For Temnothorax rugatulus colonies, information is commonly spread in the form of tandem running, a linear

Collective decision making in social organism societies involves a large network of communication systems. Studying the processes behind the transmission of information allows for greater understanding of the decision making capabilities of a group. For Temnothorax rugatulus colonies, information is commonly spread in the form of tandem running, a linear recruitment pattern where a leading ant uses a short-ranged pheromone to direct a following ant to a target location (in tandem).The observed phenomenon of reverse tandem running (RTR), where a follower is lead from a target back to the home nest, has not been as extensively studied as forward tandem running and transportation recruitment activities. This study seeks to explain a potential reason for the presence of the RTR behavior; more specifically, the study explores the idea that reverse tandem run followers are being shown a specific route to the home nest by a highly experienced and efficient leading ant. Ten colonies had migrations induced experimentally in order to generate some reverse tandem running activity. Once an RTR has been observed, the follower and leader were studied for behavior and their pathways were analyzed. It was seen that while RTR paths were quite efficient (1.4x a straight line distance), followers did not experience a statistically significant improvement in their pathways between the home and target nests (based on total distance traveled) when compared to similar non-RTR ants. Further, RTR leading ants were no more efficient than other non-RTR ants. It was observed that some followers began recruiting after completion of an RTR, but the number than changed their behavior was not significant. Thus, the results of this experiment cannot conclusively show that RTR followers are utilizing reverse tandem runs to improve their routes between the home and target nests.
ContributorsColling, Blake David (Author) / Pratt, Stephen (Thesis director) / Liebig, Juergen (Committee member) / Sasaki, Takao (Committee member) / Barrett, The Honors College (Contributor) / School of Life Sciences (Contributor)
Created2014-12
133162-Thumbnail Image.png
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

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
134933-Thumbnail Image.png
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

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
147821-Thumbnail Image.png
Description

Much like neighboring nations, living in close proximity can often lead to conflict over limited resources for social insect colonies. As with warring nations, conflicts among insect societies can also result in one colony attempting to invade the other. Though emigrations are common and well understood in social insects, the

Much like neighboring nations, living in close proximity can often lead to conflict over limited resources for social insect colonies. As with warring nations, conflicts among insect societies can also result in one colony attempting to invade the other. Though emigrations are common and well understood in social insects, the process of emigration in the context of conflict is not known. During emigrations of the ant Temnothorax rugatulus, colonies first employ the use of scouts, who search for new nest locations. These scouts then recruit naïve workers to these nests resulting in a ‘voting’ process through which colonies can collectively choose the best nest site. Once the decision is made, the selected nest is rapidly populated by workers who physically carry the queen(s), brood, and remaining naïve ants to the new nest. Invasions occurring during inter-colony conflicts bear a striking resemblance to this process. The state of the final nest suggested merged colonies, and statistical models were used to test for the likelihood of this. Here we test whether colonies of T. rugatulus use the same mechanisms during invasions as those used in emigrations by observing conflicts between colonies of T. rugatulus ants and tracking instances of scouting and recruitment, transport and changes in populations in each nest. Our results support the predicted order of behaviors starting with scouting, followed by recruitment and transport last. In addition, presence of the quorum rule, which determines the switch from recruitment to transport, is confirmed. Furthermore, evidence showed that the colonies were merged at the time of transport. While ant emigration patterns are well understood, there is a gap in understanding conflict driven emigrations/invasions. Our results serve to better understand conflict in social insects by further understanding the mechanisms used during conflicts.

ContributorsWalrod, Nicholas W (Author) / Pratt, Stephen (Thesis director) / Charbonneau, Daniel (Committee member) / School of Life Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description

This honors thesis project focuses upon the PEMS EMPRA program. The research question that the project seeks to answer is the following: what are the current recruiting, training, and quality control practices of the PEMS EMPRA program and how can these said practices be improved? The interest in this topic

This honors thesis project focuses upon the PEMS EMPRA program. The research question that the project seeks to answer is the following: what are the current recruiting, training, and quality control practices of the PEMS EMPRA program and how can these said practices be improved? The interest in this topic lies in providing an insightful, multi-faceted view of the day-to-day operations of a medical scribe program. The main goals of this project are to give a complete assessment of the present recruitment, training, and quality control practices of PEMS as well as provide insights and suggestions for improving the program as a whole.

ContributorsPerez, Samuel (Author) / Moore, James (Thesis director) / Zeidler, Joshua (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of Life Sciences (Contributor)
Created2023-05
131812-Thumbnail Image.png
Description
Inclusion of diverse talent in the field of public accounting has been highly prioritized by the profession since the late 1960s. In seeking to acquire racially/ethnically diverse talent in addition to an expanding set of identities (e.g. veterans, people with disabilities, LGTBQ+, and various backgrounds contributing to “diversity of thought”),

Inclusion of diverse talent in the field of public accounting has been highly prioritized by the profession since the late 1960s. In seeking to acquire racially/ethnically diverse talent in addition to an expanding set of identities (e.g. veterans, people with disabilities, LGTBQ+, and various backgrounds contributing to “diversity of thought”), Big Four Public Accounting firms have taken on more operational ownership of their Diversity and Inclusion programming. We conducted interviews with D&I program facilitators and surveyed Accounting and Finance students at Arizona State University to assess whether these programs align with students’ outlooks and are being properly presented to enhance awareness. The uniformity across the Big Four’s D&I program structures, the persistence in competition among them in relation to talent acquisition and retention, and students’ lack of awareness relating to program timing and existence lead us to conclude that efforts in improving diversity and inclusion in Big Four Public Accounting are most effective when the Big Four act collectively
ContributorsAlaniz, Leslie M (Co-author) / Quintana, Jacob (Co-author) / Samuels, Janet (Thesis director) / Dawson, Gregory (Committee member) / School of International Letters and Cultures (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
131834-Thumbnail Image.png
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"

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