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The National Basketball Association is one of the most popular and most profitable sports leagues in the entire world, and with stars like Giannis Antetokounmpo, Nikola Jokić, and Luka Dončić, it continues to expand its international reach. In the past decade this has meant that the salary cap has continued

The National Basketball Association is one of the most popular and most profitable sports leagues in the entire world, and with stars like Giannis Antetokounmpo, Nikola Jokić, and Luka Dončić, it continues to expand its international reach. In the past decade this has meant that the salary cap has continued to increase considerably. From 2013 to 2017 the salary cap increased by about $40.5 million from around $58.5 million to $99 million meaning there was an extra $1.2 billion worth of cap space to fill. All this new cap space created a perfect storm for numerous players to be overpaid. Many saw the performance of these overpaid players as a part of the contract year phenomenon where a player performs better before a new contract and then after receiving their new contract, their performance deteriorates. The purpose of this research is twofold. First, it looks at whether the contract year phenomenon has been present in the NBA since 2015. After that it looks to find what statistics are the best predictors for performance based on their positions. This was done through various statistical analysis techniques such as T-tests and piecewise regression. Box score statistics like point, rebounds, and assists as well as advanced metrics like player efficiency rating, usage percentage, and true shooting percentage were utilized in this study. The results indicated that the concept of the contract year phenomenon was present in the players sampled. However, rather than contract year only being for players who increased their performance in the previous year, it is a more general phenomenon. Also, there was major differences in the statistics that predicted performance. The biggest of these was the importance of usage percentage rather than points and that centers had the least predictors, most likely due to the evolution in the play of centers.

ContributorsUmland, Matthew (Author) / Eaton, John (Thesis director) / McIntosh, Daniel (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2022-05
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Description

In arid environments such as Arizona, agricultural producers are burdened by constraints placed on them by inhospitable weather and limited access to water and fertile soil when attempting to grow produce. Farms in the arid Southwest often have to build greenhouses to overcome such constraints; however, such greenhouses may be

In arid environments such as Arizona, agricultural producers are burdened by constraints placed on them by inhospitable weather and limited access to water and fertile soil when attempting to grow produce. Farms in the arid Southwest often have to build greenhouses to overcome such constraints; however, such greenhouses may be relatively space, water, and pesticide intensive and often have demanding maintenance needs and overhead costs. In addition, many current agricultural practices exhaust land resources disparagingly, leading to irreversible environmental degradation. In an effort to improve agricultural production for those limited by weather and resource constraints while simultaneously increasing sustainability in land, resource and pesticide use, we have created Valleyponics, a hydroponic growth services company centered around creating a minimal farming footprint. The company uses a consultative services approach, leveraging NASA Veggie Growth System Technology to provide solutions to large businesses by automating their agricultural production processes and minimizing resource use year-round. Valleyponics aims to cultivate consultative partnerships which will allow our clients, their communities, and the environment to flourish.

ContributorsWalsh, Samuel (Author) / Craft, Joshua (Co-author) / Ramirez, Noe (Co-author) / Valesano, Megan (Co-author) / Byrne, Jared (Thesis director) / Lee, Christopher (Committee member) / School of Accountancy (Contributor, Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor)
Created2022-05
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Description

The goal of the ACC / CSE thesis project is to create a product that can help simplify and minimize complicated decisions when carrying out financial reporting transactions. Instead of relying on the expertise of external consultants, the product strives to provide users with an educational and practical experience that

The goal of the ACC / CSE thesis project is to create a product that can help simplify and minimize complicated decisions when carrying out financial reporting transactions. Instead of relying on the expertise of external consultants, the product strives to provide users with an educational and practical experience that enables accountants to carry out financial reporting in accordance with IFRS and GAAP standards that are used around the world.

ContributorsLui, Heddie (Author) / Stolper, Madeline (Co-author) / Call, Andrew (Thesis director) / Hunt, Neil (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor)
Created2022-05
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Description

Through findings from interviews, a survey, and personally learning automation software we think automation will continue to grow in the accounting industry in the coming years. Accountants see software as something that makes them more efficient and firms are doing a good job training their employees on how to use

Through findings from interviews, a survey, and personally learning automation software we think automation will continue to grow in the accounting industry in the coming years. Accountants see software as something that makes them more efficient and firms are doing a good job training their employees on how to use these new software tools. Our interviewed accountants say that automation saves them time that can be used to work on other things. By learning Alteryx, an automation tool, we saw these time savings firsthand.

ContributorsDiNuto, Michael (Author) / Shillingburg, Alec (Co-author) / Dawson, Greg (Thesis director) / Garverick, Michael (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor)
Created2022-05
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Description
This thesis examines real experiences of how small businesses responded to the COVID-19 pandemic in order to generate recommendations for said businesses post pandemic from a finance and supply chain perspective. A literature review finds that several trends that emerged over the pandemic, such as supply and demand changes, workforce

This thesis examines real experiences of how small businesses responded to the COVID-19 pandemic in order to generate recommendations for said businesses post pandemic from a finance and supply chain perspective. A literature review finds that several trends that emerged over the pandemic, such as supply and demand changes, workforce difficulties, financing struggles, and the effectiveness of the Payment Protection Program. Next, we conducted a survey of local small businesses based on the findings in the literature review. The survey aimed to examine managers’ struggles, strategies, and responses to the pandemic. The survey responses were examined and then analyzed to find how they compare to the statistics from the literature review. The findings from the results and other sources served as the basis for which small business recommendations are made on how to prepare for future unprecedented economic crises and better situate themselves to respond.
ContributorsOnyszchuk, Ethan (Author) / Thomas, Ryan (Co-author) / Simonson, Mark (Thesis director) / Printezis, Antonios (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor)
Created2022-05
Description
The "no compromise" gun rights movement, which advocates against any form of gun control and the absolute right to keep and bear arms, and white Christian nationalism, a cultural framework built on the belief that Christianity should serve as the foundation of the American government, have both recently come to

The "no compromise" gun rights movement, which advocates against any form of gun control and the absolute right to keep and bear arms, and white Christian nationalism, a cultural framework built on the belief that Christianity should serve as the foundation of the American government, have both recently come to the national political forefront. The connection between these two movements runs deep: white Christian nationalism informs the religious rhetoric of the "no compromise" movement. To understand why this is, the existing scholarship argues that white Christian nationalists advocate against gun control because they believe the Second Amendment is divinely inspired and that gun control does not address what they perceive to be a moral decline in the United States. However, these explanations are insufficient to fully grasp the inherent importance of guns and gun rights to white Christian nationalists. Therefore, I examine the specific roles that guns play in their worldview.
ContributorsMyers, Patrick (Author) / Young, Alexander (Thesis director) / Livingston, Lindsay (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor)
Created2023-12
Description

The hit of the global COVID-19 pandemic altered the state of the world in ways that no one had predicted. The challenges that arose were not only limited to health concerns but went further into the political, social, and economic levels. There were countless industries that were impacted including manufacturing,

The hit of the global COVID-19 pandemic altered the state of the world in ways that no one had predicted. The challenges that arose were not only limited to health concerns but went further into the political, social, and economic levels. There were countless industries that were impacted including manufacturing, hotels/restaurants, airlines, apparel, etc. With this pandemic there were greater level of setbacks for businesses than could have been expected to happen, which created consequences not only for the government but for the consumers as well. The government was inevitably handed the sudden increased responsibility of healthcare distribution as well as executing decisions for business closures and post-pandemic assistance for reopening. This paper will use data collected by several government sources and independent research bases to investigate the world before, during, and after the pandemic. With the information presented the goal is to give insights into what actually happened and shifted during the pandemic as well as what strategies are being implemented currently to help bounce back from the initial drastic hit. Alongside this it is hoped that a greater understanding of the challenges that are being faced shows where there could be more resources and focus provided in order to help both domestic and international businesses recover to pre-pandemic states.

ContributorsMaredia, Sara (Author) / Duarte, Brett (Thesis director) / Wiedmer, Robert (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor)
Created2022-12
Description

Many corporations have experienced an increase in fraud since the start of the Covid-19 pandemic and expect the level of fraud impacting their organization to continue to increase. As everyday activities moved from physical to online environments, many jobs shifted from being in an office to working from home. This

Many corporations have experienced an increase in fraud since the start of the Covid-19 pandemic and expect the level of fraud impacting their organization to continue to increase. As everyday activities moved from physical to online environments, many jobs shifted from being in an office to working from home. This lack of oversight and support system from their peers during these difficult times may have spurred unethical conduct from employees. Since many college students will end up in positions where they will have access to commit and conceal financial crime, I surveyed Arizona State University students who have experienced remote education and asked them questions regarding academic dishonesty and unethical business practices. Based on their responses to statements about online education since the pandemic and their likelihood to cheat in certain academic situations because of it, I found that students feel more comfortable cheating and committing academic dishonesty than before the pandemic. Since past research shows that the consequences of academic dishonesty are not confined to the university environment, educators and employers need to be aware of these implications arising from the pandemic to prevent individuals from developing a cheating mentality and committing unethical workplace behavior. By looking at the impact of the Covid-19 pandemic on academic dishonesty among Arizona State University students, this study contributes to emerging research on the lasting effects of the pandemic and the consequences of shifting to remote activities in many aspects of life.

ContributorsSalce, Isabel (Author) / Dawson, Gregory (Thesis director) / Garverick, Michael (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2023-05
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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
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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.
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