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Finance and Supply Chain Operations Post Pandemic: A Guide for Small Businesses Post Pandemic

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

A God-Given Right: Exploring the Connection Between the “No Compromise” Gun Rights Movement and White Christian Nationalism

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

The Supply Chain World and the Impacts Faced due to the COVID-19 Pandemic

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

The Impact of the Covid-19 Pandemic on Academic Dishonesty and Workplace Fraud

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

The Need for a Cryptocurrency Accounting Standard: A Regulatory Analysis

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

The Need for a Cryptocurrency Accounting Standard: A Regulatory Analysis

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

Concero Partners: Pioneering Capital Solutions in Emerging Markets

Description

Concero Partners is committed to pioneering innovative capital solutions in emerging markets, with a strategic focus on Latin America. By leveraging a state-of-the-art online brokerage platform, Concero Partners aims to democratize access to global capital for small to mid-sized businesses in Chile and Brazil, enhancing financial transparency and fostering economic…

Concero Partners is committed to pioneering innovative capital solutions in emerging markets, with a strategic focus on Latin America. By leveraging a state-of-the-art online brokerage platform, Concero Partners aims to democratize access to global capital for small to mid-sized businesses in Chile and Brazil, enhancing financial transparency and fostering economic growth. At the heart of our mission is bridging the capital accessibility gap and simplifying transactions by collaborating with regional audit firms to standardize financial reporting, enhance market transparency, and make businesses more attractive to global investors. Beyond facilitating financial transactions, our broader goal is to stimulate economic growth by creating a more interconnected, efficient, and robust M&A ecosystem.

ContributorsHarmon, William (Author) / Freiheit, William (Co-author) / Dalton, Ryan (Co-author) / Seykora, Colton (Co-author) / Byrne, Jared (Thesis director) / Thomasson, Anna (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor)

Created2024-05