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Data has quickly become a cornerstone of society. Across our daily lives, industry, policy, and more, we are experiencing what can only be called a “data revolution” igniting ferociously. While data is gaining more and more importance, consumers do not fully understand the extent of its use and subsequent capitalization

Data has quickly become a cornerstone of society. Across our daily lives, industry, policy, and more, we are experiencing what can only be called a “data revolution” igniting ferociously. While data is gaining more and more importance, consumers do not fully understand the extent of its use and subsequent capitalization by companies. This paper explores the current climate relating to data security and data privacy. It aims to start a conversation regarding the culture around the sharing and collection of data. We explore aspects of data privacy in four tiers: the current cultural and social perception of data privacy, its relevance in our daily lives, its importance in society’s dialogue. Next, we look at current policy and legislature in place today, focusing primarily on Europe’s established GDPR and the incoming California Consumer Privacy Act, to see what measures are already in place and what measures need to be adopted to mold more of a culture of transparency. Next, we analyze current data privacy regulations and power of regulators like the FTC and SEC to see what tools they have at their disposal to ensure accountability in the tech industry when it comes to how our data is used. Lastly, we look at the potential act of treating and viewing data as an asset, and the implications of doing so in the scope of possible valuation and depreciation techniques. The goal of this paper is to outline initial steps to better understand and regulate data privacy and collection practices. Our goal is to bring this issue to the forefront of conversation in society, so that we may start the first step in the metaphorical marathon of data privacy, with the goal of establishing better data privacy controls and become a more data-conscious society.
ContributorsAnderson, Thomas C (Co-author) / Shafeeva, Zarina (Co-author) / Swiech, Jakub (Co-author) / Marchant, Gary (Thesis director) / Sopha, Matthew (Committee member) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
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Reducing the amount of error and introduced data variability increases the accuracy of Western blot results. In this study, different methods of normalization for loading differences and data alignment were explored with respect to their impact on Western blot results. GAPDH was compared to the LI-COR Revert total protein stain

Reducing the amount of error and introduced data variability increases the accuracy of Western blot results. In this study, different methods of normalization for loading differences and data alignment were explored with respect to their impact on Western blot results. GAPDH was compared to the LI-COR Revert total protein stain as a loading control. The impact of normalizing data to a control condition, which is commonly done to align Western blot data distributed over several immunoblots, was also investigated. Specifically, this study addressed whether normalization to a small subset of distinct controls on each immunoblot increases pooled data variability compared to a larger set of controls. Protein expression data for NOX-2 and SOD-2 from a study investigating the protective role of the bradykinin type 1 receptor in angiotensin-II induced left ventricle remodeling were used to address these questions but are also discussed in the context of the original study. The comparison of GAPDH and Revert total protein stain as a loading control was done by assessing their correlation and comparing how they affected protein expression results. Additionally, the impact of treatment on GAPDH was investigated. To assess how normalization to different combinations of controls influences data variability, protein data were normalized to the average of 5 controls, the average of 2 controls, or an average vehicle and the results by treatment were compared. The results of this study demonstrated that GAPDH expression is not affected by angiotensin-II or bradykinin type 1 receptor antagonist R-954 and is a less sensitive loading control compared to Revert total protein stain. Normalization to the average of 5 controls tended to reduce pooled data variability compared to 2 controls. Lastly, the results of this study provided preliminary evidence that R-954 does not alter the expression of NOX-2 or SOD-2 to an expression profile that would be expected to explain the protection it confers against Ang-II induced left ventricle remodeling.

ContributorsSiegel, Matthew Marat (Author) / Jeremy, Mills (Thesis director) / Sweazea, Karen (Committee member) / Hale, Taben (Committee member) / School of Molecular Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Premature babies are at risk of death from immature lung development. For this reason, pregnant mothers at risk for preterm delivery are administered dexamethasone (DEX), a synthetic glucocorticoid that promotes fetal lung development. However, exposure to DEX in utero is associated with low birth weight and cardiovascular development pathologies. Moreover,

Premature babies are at risk of death from immature lung development. For this reason, pregnant mothers at risk for preterm delivery are administered dexamethasone (DEX), a synthetic glucocorticoid that promotes fetal lung development. However, exposure to DEX in utero is associated with low birth weight and cardiovascular development pathologies. Moreover, our lab found that DEX administration in-utero leads to a sex-specific increase in stress-induced tachycardia in female, but not male offspring. This project seeks to expand on this preliminary finding of the heart by examining local effectors of activity from the sympathetic system (tyrosine hydroxylase and catechol-o-methyltransferase). Tyrosine hydroxylase was measured as it catalyzes the rate limiting step of norepinephrine synthesis while catechol-O- methyltransferase was studied as it catalyzes the degradation of norepinephrine. Acetylcholinesterase was used to measure parasympathetic activity as it catalyzes the degradation of the primary neurotransmitter of the parasympathetic nervous system, acetylcholine. Analyses of sympathetic as well as parasympathetic activity were done to determine influences of in-utero DEX exposure on autonomic regulation in adulthood. Pregnant rats were administered DEX (0.4 mg/kg, i.p.) or vehicle (20% w/v 2-hydroxypropyl ß- cyclodextran) at gestation days 18-21, with euthanasia of offspring occurring at around the time the offspring reached 13-15 weeks of age. Left ventricles and right atria were pulverized, processed and subjected to western blot analysis to determine expression of proteins of interest. Males exposed to DEX in-utero saw a decrease in tyrosine hydroxylase expression in left ventricle and right atrium when compared to vehicle control, a difference not seen with females. In addition, catechol-o-methyltransferase expression was increased in right atria from male, but not female rats. Acetylcholinesterase expression was reduced in the right atria of female, but not male rats. The present findings suggest reduced norepinephrine signaling in the heart of male, but not female DEX-exposed offspring. Given that we have previously found that female, but not male rats exhibit exaggerated stress-induced tachycardia, our current findings suggest that males possess a sex-specific compensatory mechanism allowing the heart to resist increased sympathetic signaling from the brain, one that females do not possess. The underlying mechanics of this proposed mechanism are unclear, and further investigation is needed in this subject to determine the significance of the findings from our study.

ContributorsSharma, Arpan (Author) / Conrad, Cheryl (Thesis director) / Hale, Taben (Committee member) / Department of Psychology (Contributor) / School of Life Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
This paper investigates the influence of regulatory sentiment on investment-based crowdfunding across various global markets. Crowdfunding, a capital-raising method where individuals collectively invest in projects, businesses, or causes, has significantly evolved with the advent of digital platforms. The emergence of lending-based and investment-based crowdfunding has led to the development of

This paper investigates the influence of regulatory sentiment on investment-based crowdfunding across various global markets. Crowdfunding, a capital-raising method where individuals collectively invest in projects, businesses, or causes, has significantly evolved with the advent of digital platforms. The emergence of lending-based and investment-based crowdfunding has led to the development of diverse regulatory frameworks worldwide. This study focuses on the relationship between regulatory sentiment and two critical dimensions of crowdfunding markets: investment volume and platform count. By conducting a multivariate analysis using data from the Cambridge Center for Alternative Finance and GDP statistics from the OECD, the paper examines whether investor sentiment about regulation impacts these two variables across seven developed markets. The research centers around three primary questions: the existence and nature of any statistically significant relationships between regulatory sentiment and investment volume/platform count; and which type of sentiment (adequate, excessive, or inadequate) has the strongest relationship with these variables. The analysis includes a detailed review of regulatory frameworks in the United States, United Kingdom, France, Germany, Spain, Italy, and Malaysia. The findings reveal a statistically significant relationship between adequate and excessive regulatory sentiment and both investment volume and platform count, with adequate sentiment showing a positive impact and excessive sentiment demonstrating a negative effect. The results highlight the importance of balanced regulatory frameworks in fostering healthy crowdfunding ecosystems and provide insights into how investor perceptions of regulation can influence market dynamics. Future research could further explore these relationships, potentially using more objective measures of regulations and examining the bidirectional influence between market performance and regulatory sentiment.
ContributorsKonstantinov, Phillip (Author) / Lindsey, Laura (Thesis director) / Hertzel, Michael (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / Computer Science and Engineering Program (Contributor)
Created2023-12
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Description
This thesis seeks to examine a nascent topic pertinent to the future of investment reporting to participants in global capital markets: cryptocurrency reporting. In the age of investor freedom, low to zero brokerage fees, and digital ‘do-it-yourself’ investing, many investors and investing platforms have adopted the use of digital currencies.

This thesis seeks to examine a nascent topic pertinent to the future of investment reporting to participants in global capital markets: cryptocurrency reporting. In the age of investor freedom, low to zero brokerage fees, and digital ‘do-it-yourself’ investing, many investors and investing platforms have adopted the use of digital currencies. Since its inception in 2009, cryptocurrency has been surrounded by controversy, which impacted financial institutions holding it, companies using it in transactions, and investors trading it. With cryptocurrency’s inherent volatility and relatively little accounting guidance, these stakeholders have faced difficulty in making capital allocation decisions, properly recording their holdings and transactions, and learning how to engage in activities involving cryptocurrency. Moreover, cryptocurrency has caught the attention of market regulators due to these same factors. Our project directly addresses this topic and explores the accounting implications of using cryptocurrency based on currently available authoritative and non-authoritative guidance. We further examine the need for authoritative reporting guidance, the regulatory bodies responsible for prescribing reporting guidance, and potential recommendations for future accounting standards. We begin by defining cryptocurrency and distinguishing it from other digital assets in Section 2. In Section 3, we discuss the risks presented by digital currencies and their inherent volatility. In Section 4, we describe the ways in which businesses currently use, treat, and interact with cryptocurrency from both transactional and accounting perspectives. In Section 5, we review, consolidate, and present the current guidance on digital currencies from the Big 4 accounting firms. In Section 6, we investigate the cryptocurrency disclosures of five large public US companies through an analysis of their annual reports. In Section 7, we research the FASB and SEC and their standard-setting processes to determine which organization is best suited to provide guidance on cryptocurrency reporting. As part of this task, we consider the role of these two regulatory agencies, their views and attitudes toward cryptocurrencies, and their jurisdictions over this area of financial reporting. This examination involves regulatory and public policy research, to understand the standard-setting process within the applicable regulatory body. Finally, in Section 8, we directly engage in the standard-setting process by drafting a comment letter to the FASB which includes the results of our research, the necessity (or lack thereof) for authoritative reporting guidance, and key issues that the Board should consider.
ContributorsCady, Kendall (Author) / Hayward, David (Co-author) / Rykaczewski, Maria (Thesis director) / Golden, Russell (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor)
Created2022-05