Matching Items (672)
Filtering by

Clear all filters

165077-Thumbnail Image.png
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.
ContributorsHayward, David (Author) / Cady, Kendall (Co-author) / Rykaczewski, Maria (Thesis director) / Golden, Russell (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of Accountancy (Contributor)
Created2022-05
165698-Thumbnail Image.png
Description
Technological advancements have provided ease and accessibility for musicians to produce, publish, and share music worldwide. However, contradictory court rulings in determining what is protected under copyright law have developed an environment where top-of-the-chart and up-and-coming artists fear their records will be liable for copyright infringement. Throughout the twelve circuit

Technological advancements have provided ease and accessibility for musicians to produce, publish, and share music worldwide. However, contradictory court rulings in determining what is protected under copyright law have developed an environment where top-of-the-chart and up-and-coming artists fear their records will be liable for copyright infringement. Throughout the twelve circuit courts in the United States, various legal tests are applied to copyright infringement cases. Most courts use two specific legal tests; the Second and Ninth Circuit court tests. This thesis analyzes how copyright law is applied to music, focusing on the ambiguous legal tests of the Second and Ninth Circuit Courts. This analysis aims to outline the flaws in the current legal tests and establish a new legal test dedicated to providing structure and uniformity to copyright law and music.
ContributorsSidi, Joshua (Author) / Koretz, Lora (Thesis director) / Moore, James (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2022-05
Description

​​Social curiosity, a desire to learn about others, may play an important role in socio-cognitive development in early childhood. However, we poorly understand whether and how social curiosity is elicited. In this study, we examined the malleability of social curiosity in young children by developing a “Social Uncertainty Paradigm.” Children

​​Social curiosity, a desire to learn about others, may play an important role in socio-cognitive development in early childhood. However, we poorly understand whether and how social curiosity is elicited. In this study, we examined the malleability of social curiosity in young children by developing a “Social Uncertainty Paradigm.” Children aged 5 to 8 (30 collected, target N = 105) were randomly assigned to one of three conditions (Social Curiosity (SC), General Curiosity (GC), or No Curiosity (NC)) and introduced two learning objectives: the new person (Sam) and new object (Apple House). Participants had 10 chances to gather information about either Sam and the Apple House. In SC, participants obtained 4 times more facts about Sam than the Apple House. The reverse was true for GC. To maximize uncertainty (a lack of information), the experimenter remarked about the difference in the amount of information they gathered. In NC, participants obtained the same amount of facts about Sam the Apple House. Next, participants’ social curiosity were measured with two tasks: Choice Task measuring their preference for learning between Sam and the Apple House and Rating Task measuring the degree to which they want to learn more about both Sam and the Apple House (5-point Likert scale). Preliminary results suggest that creating uncertainty in social information elicits social curiosity and is associated with more active information seeking behaviors to fill the knowledge gap. The current study will provide practical information that could be used for creating social curiosity-promoting environments.

ContributorsIslam, Anika (Author) / Lucca, Kesley (Thesis director) / Lee, Nayen (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2023-05
Description

As fan demographics of major professional sports continue to increase in age, research on youth fandom continues to be a topic of interest for researchers. There are relatively few studies in the space that adequately address the issue of an aging population of fans and highlight the importance of growing

As fan demographics of major professional sports continue to increase in age, research on youth fandom continues to be a topic of interest for researchers. There are relatively few studies in the space that adequately address the issue of an aging population of fans and highlight the importance of growing fandom starting at a young age. There have been previous studies that have looked at sports fandom and age demographics on a broader scale. This thesis aims to add on to that research by focusing more closely on younger fans and their experience with baseball prior to their college years. The data presented in this thesis was conducted through a predominately qualitative online questionnaire. This research is primarily focused on investigating three topics of interest within the consumer behavior realm of the sports industry. First, to provide a baseline understanding of what factors in childhood potentially impact a person’s likelihood of fandom as they age. Second, to look into promotions and activations that could potentially influence a consumer's behaviors and likelihood of attendance at a Major League game. Third, to provide a comprehensive look at whether or not the understanding of baseball impacts if a person is a fan of the sport. With the data collected from this research, the MLB and individual professional baseball teams can look into ways to capitalize on the findings of the research to promote youth fan engagement. Furthermore, this research identifies a significant need for the league and/or teams to invest in youth fandom and fandom enhancement opportunities.

ContributorsGonzales, Aubrianna (Author) / McIntosh, Daniel (Thesis director) / Eaton, John (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Marketing (Contributor)
Created2023-05
Description

Out of all fifty states, Arizona boasts the greatest number of sunny days, which comes as no surprise to its residents. According to a CDC data report, Arizona has an average of nearly 286 total days of sun exposure. This sheer amount of sunlight could lead to the assumption that

Out of all fifty states, Arizona boasts the greatest number of sunny days, which comes as no surprise to its residents. According to a CDC data report, Arizona has an average of nearly 286 total days of sun exposure. This sheer amount of sunlight could lead to the assumption that Arizona is also leading the way in harvesting this solar energy, but that isn’t the case. According to the S.E.I.A (Solar Energies Industries Association), Arizona is the fifth largest solar producer, while California comes in first by a significant lead. What happened in the history of California that caused this disparity in solar production that we see today and should Arizona follow in its footsteps? In this video essay, I consider the historical impact that climate change has had on California that directly led them to adopt environmental policies, such as wildfires, droughts, smog, and sea-level rise. These events threaten California specifically, due to its uniquely high population, geography, and climate, and they will continue to get worse as climate change subsists. Due to the persistent threat that they face, California was forced to pass environmental regulations that ultimately ended up developing them into a leader in environmental protectionism. Arizona, while also facing droughts, high heat, and poor air quality, has had its environmental progress greatly hindered by a lack of cohesive action at the State level. Based on information from the U.S Energy Information Agency, over the past 30 years, Arizona has been one of, if not the highest, carbon-dioxide emitters in the West. For a time there was some political response to this fact, but eventually, its momentum was halted in favor of economic challenges and continually stunted by mixed agendas, which polarized Arizona parties even more and left city governments to deal with climate change on their own. With solar being the cheapest means of clean energy production, it seems unavoidable that it will develop eventually. Solar becoming a topic of such polarization in Arizona makes it much more challenging, as it can only progress with bipartisan support, but climate change is inevitable so discourse has to be the first step towards meaningful change.

ContributorsSalvaggio, Niko (Author) / Manfredo, Mark (Thesis director) / Englin, Jeffrey (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2022-05
164975-Thumbnail Image.png
Description
This project and podcast were created to examine the feasibility of integrating interdisciplinary education within higher education to allow students to explore beyond an explicitly defined discipline. The project works to discuss how students have incorporated or failed to incorporate their own interests within their education. The podcast seeks to

This project and podcast were created to examine the feasibility of integrating interdisciplinary education within higher education to allow students to explore beyond an explicitly defined discipline. The project works to discuss how students have incorporated or failed to incorporate their own interests within their education. The podcast seeks to prove the value of interdisciplinary education within higher education and how that can plant the seeds for future cross functional application in the job market. The project works to establish the importance of grassroots change and how an individual’s experience with education can influence a whole generation's relationship with learning. Through student and faculty interviews, subsequent analyst and research I intended to prove that higher education must recognize and act on the bridging the divide between various disciplines to promote cross functionality beyond schooling.
ContributorsGunaraj, Joanna (Author) / Karimi, Robert (Thesis director) / Martinson, Karen Jean (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of Music, Dance and Theatre (Contributor) / Department of Supply Chain Management (Contributor)
Created2022-05
Description

Braille Retail is a student-led effort to promote awareness and inclusivity for visually impaired and blind individuals through legible braille designs on fabric. Our mission is to bring awareness to the visually impaired and blind community and increase braille literacy. We plan to reach our mission by placing legible braille

Braille Retail is a student-led effort to promote awareness and inclusivity for visually impaired and blind individuals through legible braille designs on fabric. Our mission is to bring awareness to the visually impaired and blind community and increase braille literacy. We plan to reach our mission by placing legible braille and its translation on our sweatshirts. Furthermore, we want to support the visually impaired and blind community by donating 5% of our profits to local blind charities.

ContributorsSoto, Tatum (Author) / Shereck, Kennedy (Co-author) / Pearson, Morgan (Co-author) / O'Shea, Hannah (Co-author) / Byrne, Jared (Thesis director) / Giles, Bret (Committee member) / Thomasson, Anna (Committee member) / Barrett, The Honors College (Contributor) / School of Art (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2024-05
ContributorsFelberbaum, Stephanie (Author) / Fowler, John (Thesis director) / Carter, Craig (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Information Systems (Contributor) / Department of Supply Chain Management (Contributor) / College of Integrative Sciences and Arts (Contributor)
Created2024-05
DescriptionThe purpose of "Stephanie's Supply Chain Sit-Downs" is to interview different Supply Chain professionals in different industries to hear their thoughts on the industry, supply chain, and the future of business as well. Stephanie interviewed 4 supply chain professionals from various industries ranging from electronics to aviation.
ContributorsFelberbaum, Stephanie (Author) / Fowler, John (Thesis director) / Carter, Craig (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Information Systems (Contributor) / Department of Supply Chain Management (Contributor) / College of Integrative Sciences and Arts (Contributor)
Created2024-05
ContributorsFelberbaum, Stephanie (Author) / Fowler, John (Thesis director) / Carter, Craig (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Information Systems (Contributor) / Department of Supply Chain Management (Contributor) / College of Integrative Sciences and Arts (Contributor)
Created2024-05