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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
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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
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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
Description
The events industry provides an integral service to society but fails to understand and incorporate the three pillars of sustainability. The purpose of this paper is to identify the cause of the lack of awareness and motivation from event managers to make their events more sustainable. Utilizing both dated and

The events industry provides an integral service to society but fails to understand and incorporate the three pillars of sustainability. The purpose of this paper is to identify the cause of the lack of awareness and motivation from event managers to make their events more sustainable. Utilizing both dated and recent research papers to understand the gap of awareness, the data demonstrated that there is not a clear understanding of sustainability from a holistic perspective. The most notable issue was the focus on environmental sustainability and the lack of awareness of social and economic sustainability. This paper analyzes one specific event, the Boys & Girls Clubs of Greater Scottsdale, Celebrate Youth Gala, and dives deeper into how the event can be made more sustainable. The findings demonstrated that event managers often are unaware of the sustainable options available to them and the costs associated with them. This paper offered recommendations for event managers and started the necessary conversation to create change within the industry.
ContributorsMertz, Carly (Author) / Goodman, Rebekka (Thesis director) / Schneiderman, Erin (Committee member) / Barrett, The Honors College (Contributor) / Department of Marketing (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of Community Resources and Development (Contributor)
Created2024-05
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ContributorsGuttilla, Joshua (Author) / Everett, Ryan (Co-author) / Gomez, Dominic (Co-author) / Kovalcik, Richard (Co-author) / Reynolds, TJ (Co-author) / Byrne , Jared (Thesis director) / Giles, Charles (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Management and Entrepreneurship (Contributor)
Created2024-05
Description
Terrestrial hermit crabs serve an incredibly important ecological role in seed dispersal and as decomposers along coastal shorelines. They have also become quite popular in the commercial pet trade, with one species, Coenobita clypeatus, being particularly favored. Typically, these hermit crabs are easily captured and removed from the wild with

Terrestrial hermit crabs serve an incredibly important ecological role in seed dispersal and as decomposers along coastal shorelines. They have also become quite popular in the commercial pet trade, with one species, Coenobita clypeatus, being particularly favored. Typically, these hermit crabs are easily captured and removed from the wild with little protection in their native ranges. In Hermitage Bay, Tobago, there is little information about the population numbers, composition, shell preference, and substrate preference of C. clypeatus in their native habitat. In this study, we estimated population size, gastropod shell preferences, and substrate preference conditions when clustering. We conducted mark re-capture surveys in March, July, and December 2023 and collected morphological data from captured hermit crabs. Our results indicate that the estimated population was highest in July, with the variation being significant when using the Schnabel mark re-capture estimation formula. The most common overall shell type, Columbella mercatoria (West Indian Dove Shell), was prevalent among the smaller sized, younger hermit crabs; while the larger hermit crabs preferred Cittarium pica (West Indian Top Shell). The most preferred substrate for these terrestrial hermit crabs were areas with a mixture of sand and dirt, with high amounts of vegetation and leaf waste and low amounts of human litter. These results suggest a predominantly young population and that beach cleanups should focus on removing human litter entirely, while leaving leaf waste and other fallen logs and branches and not using the collected decomposing plant matter for bonfires. This can help maintain a healthy hermit crab population that continues to benefit the coastlines in Tobago as well as other ecosystems.
ContributorsLindteigen, Amy (Author) / Briggs, Georgette (Thesis director) / Mohammed, Ryan (Committee member) / Barrett, The Honors College (Contributor) / College of Integrative Sciences and Arts (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2024-05