Matching Items (256)
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Description
The price charged between related parties for the transfer of goods, services, or intangibles, is known as a transfer price. A taxpayer is required to set its transfer price at arm's-length, similar to what would be charged to an unrelated party, to prevent a taxpayer from greatly reducing its global

The price charged between related parties for the transfer of goods, services, or intangibles, is known as a transfer price. A taxpayer is required to set its transfer price at arm's-length, similar to what would be charged to an unrelated party, to prevent a taxpayer from greatly reducing its global tax by shifting profits from its U.S. entity to an entity located in a jurisdiction with a lower tax rate. Section 482 of the Internal Revenue Code and its associated regulations advises taxpayers on the various methods to calculate its transfer price. These include: the Comparable Uncontrolled Transaction (CUT) method, the Comparable Profits Method (CPM), and the Profit Split Method. Section 482 also grants the Internal Revenue Service (IRS) the authority to allocate a corporation's transfer price if it is not at arm's-length. With millions and sometimes billions of dollars at stake, it is important for the IRS to resolve the incredibly complex issue of transfer pricing without placing an unnecessary burden on U.S. corporations.
ContributorsWilliams, Gary Spencer (Author) / Goldman, Donald (Thesis director) / Levendowski, Glenda (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Sustainability (Contributor) / School of Accountancy (Contributor)
Created2014-12
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Description
As an accounting major, I am very interested in society's view of the accountant. The well-known stereotype of accountants is that they are cold, non-sociable, and boring. All types of accountants are often viewed doing bookkeeper work. In reality, different types of accountants all do various types of work. In

As an accounting major, I am very interested in society's view of the accountant. The well-known stereotype of accountants is that they are cold, non-sociable, and boring. All types of accountants are often viewed doing bookkeeper work. In reality, different types of accountants all do various types of work. In public accounting specifically, not only are technical skills important, but communication skills, especially verbal, are extremely important. I wanted to research if accounting majors at Arizona State University perceived verbal communication skills as important to the public accounting profession. More specifically, I wanted to see if the perceived importance of these skills would increase as students progressed in school. I surveyed accounting majors and double majors from four different accounting course levels, which are taken in progressive order. Overall, the results were not as significant as I had expected. Across all course levels, students rated verbal communication skills highly. There was a slight increase in the average rating across the courses, but it dropped off at the highest course level. The results of this study may have been influenced by students' past experiences or the way the surveys were designed and/or administered. Despite the fact that the findings did not prove my hypothesis to the degree I had expected, the research and results can still be used to prove that verbal communication skills are a critical part of public accounting and should be integrated more into courses and clubs that accounting majors are involved in.
ContributorsKoch, Kelsi L (Author) / Geiger, Karen (Thesis director) / Levendowski, Glenda (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Hugh Downs School of Human Communication (Contributor)
Created2014-12
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Description
An in-depth analysis of Homeview Realty and Homeview Financial was conducted. A marketing plan for both companies was prepared for this project. Homeview Realty and Homeview Financial are in the midst of dynamic industries. The landscape of doing business in the real estate and mortgage industries are constantly changing and

An in-depth analysis of Homeview Realty and Homeview Financial was conducted. A marketing plan for both companies was prepared for this project. Homeview Realty and Homeview Financial are in the midst of dynamic industries. The landscape of doing business in the real estate and mortgage industries are constantly changing and evolving. Thus, it is vital for Homeview Realty and Homeview Financial to constantly be knowledgeable in these fields. With this dynamic aspect, the landscape for marketing has also changed; it became digital in nature. Thus, it is important to analyze Homeview Realty and Homeview Financial currently and create a live marketing plan that can be updated when needed. With a marketing plan in hand, Homeview will be able understand its business model, mission, goals, and objectives and in turn be able to create marketing campaigns compatible with the companies objectives and strategic directions.
ContributorsCrowley, Rachel Victoria (Author) / Ostrom, Lonnie (Thesis director) / Montoya, Detra (Committee member) / Mirshak, Paul (Committee member) / Barrett, The Honors College (Contributor) / Department of Marketing (Contributor) / Department of Supply Chain Management (Contributor) / Department of Chemistry and Biochemistry (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor)
Created2014-05
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Description
Although the number of women earning college degrees and entering the workforce is increasing, a gender gap persists at top leadership positions. Women are faced with numerous challenges throughout the talent pipeline, challenges that often drive women out of the workforce. This paper looks at the power of mentoring and

Although the number of women earning college degrees and entering the workforce is increasing, a gender gap persists at top leadership positions. Women are faced with numerous challenges throughout the talent pipeline, challenges that often drive women out of the workforce. This paper looks at the power of mentoring and how women, particularly young women, have the potential to overcome these challenges through a successful mentoring relationship. We use examples of successful mentoring programs at the corporate and university level to support the development of a mentoring program at the high school level. Our paper presents the research and development process behind the Young Women in Leadership (YWiL) Workshop, a half-day event that focused on bringing awareness to the importance of mentoring and leadership at the high school level while providing young women with the confidence and knowledge to begin to establish their own mentoring relationships.
ContributorsRust, Brenna (Co-author) / Myers, Sheridan (Co-author) / Desch, Tim (Thesis director) / Kalika, Dale (Committee member) / Barrett, The Honors College (Contributor) / School of Life Sciences (Contributor) / School of Accountancy (Contributor) / T. Denny Sanford School of Social and Family Dynamics (Contributor) / WPC Graduate Programs (Contributor) / W. P. Carey School of Business (Contributor)
Created2015-05
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Description
Marijuana is the most commonly used illicit substance in the United States with over two million pounds seized annually and with a usage rate estimated at 19.8 million people in 2013 (SAMSHA, 2014). Currently there is a nationwide movement for the legalization of recreational marijuana via referendum at the state

Marijuana is the most commonly used illicit substance in the United States with over two million pounds seized annually and with a usage rate estimated at 19.8 million people in 2013 (SAMSHA, 2014). Currently there is a nationwide movement for the legalization of recreational marijuana via referendum at the state level. Three states and the District of Columbia have already adopted amendments legalizing marijuana and over a dozen more currently have pending ballots. This report explores what would be the impact of legalizing marijuana in Arizona through the examination of data from Colorado and other governmental sources. Using a benefit/cost analysis the data is used to determine what the effect the legalization of marijuana would have in Arizona. I next examined the moral arguments for legalization. Finally I propose a recommendation for how the issue of the legalization of recreational marijuana should be approached in Arizona.
ContributorsDiPietro, Samuel Miles (Author) / Kalika, Dale (Thesis director) / Lynk, Myles (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
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Description
The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and

The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and continuous talking with his accounting friends how working on Saturdays and long weeknights was generally accepted. Best value principles from Dr. Dean Kashiwagi's Information Measurement Theory were applied to examine how to maximize efficiency in public accounting and reduce the workload. After reviewing how Information Measurement Theory applies to public accounting, the author deemed three possible solutions to improve the working conditions of public accountants. First, to decrease the work load during busy season, tax organizers need to be sent earlier and staff should be assigned to oversee this information gathering. Second, in order to better prepare new hires to become partners, the career path needs to be outlined on day one with a career guide. Finally, in order to more successfully on board new hires due to the steep learning in public accounting, firms should utilize buddy systems and encourage organic mentoring.
ContributorsBohmke, Scott (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
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Description
Once enrolled in a university setting, a student's learning style begins to emerge. As time progress, students begin their search for career prospects and as an extension, the workplace culture as well. After immersing themselves into a company's environment, students may realize their learning styles may or may not are

Once enrolled in a university setting, a student's learning style begins to emerge. As time progress, students begin their search for career prospects and as an extension, the workplace culture as well. After immersing themselves into a company's environment, students may realize their learning styles may or may not are in conflict in their line of work. As a result, this research will explore the relationship between learning styles and majors. With a sample size of 552 students enrolled at W. P. Carey School of Business within Arizona State University, learning style preferences will be calculated for each business major; other influences, such as ethnicity and age, will also be taken into consideration.
ContributorsOsofsky, Michelle (Co-author) / Nguyen, Christine (Co-author) / Moore, James (Thesis director) / Sanford, Adriana (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2015-05
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Description
The purpose of this thesis will be to compare and contrast films made by German and American directors about World War II and the Vietnam War, respectively. First, we will provide a list of the films including a brief summary and the reasons why that specific film was chosen for

The purpose of this thesis will be to compare and contrast films made by German and American directors about World War II and the Vietnam War, respectively. First, we will provide a list of the films including a brief summary and the reasons why that specific film was chosen for this analysis. Next, we will give background information about the two wars and the time period in the respective nations. The next steps are the actual project. First, we will list the criteria for analysis and why we chose those specific items to focus on. Lastly, we will provide an analysis of each film individually; going through the criteria previously provided. After reading the thesis the reader will be able to understand how filmmaking can show the feelings and sentiments of a nation during a specific time period, like war.
ContributorsRen, Haimo (Co-author) / Ahern, Jared (Co-author) / Bradley, Christopher (Thesis director) / Forss, Brennan (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Supply Chain Management (Contributor) / W. P. Carey School of Business (Contributor) / School of Politics and Global Studies (Contributor)
Created2015-05
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Description
The business models of the music industry are currently experiencing rapid changes. Services such as Spotify, SoundCloud, and Pandora offer methods of consuming music unlike any the industry has seen before. Consumers have shifted from wanting products (digital music and CDs) to using streaming services (Spotify, Pandora, etc.). This study

The business models of the music industry are currently experiencing rapid changes. Services such as Spotify, SoundCloud, and Pandora offer methods of consuming music unlike any the industry has seen before. Consumers have shifted from wanting products (digital music and CDs) to using streaming services (Spotify, Pandora, etc.). This study analyzes the motivation for these changes and considers why people choose the avenues by which they experience music.
ContributorsDugan, Emma (Co-author) / Foley, Meghan (Co-author) / Bhattacharjya, Nilanjana (Thesis director) / Ingram-Waters, Mary (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / Department of Economics (Contributor) / Department of Supply Chain Management (Contributor) / W. P. Carey School of Business (Contributor)
Created2015-05
Description
The present study investigates the differences in the academic motivation of traditional and non-traditional students according to Self Determination Theory. Additionally, the study explores the relationships between academic motivation and academic, career, and family stress in traditional and non-traditional students according to the Challenge and Hindrance Stress Framework. A survey

The present study investigates the differences in the academic motivation of traditional and non-traditional students according to Self Determination Theory. Additionally, the study explores the relationships between academic motivation and academic, career, and family stress in traditional and non-traditional students according to the Challenge and Hindrance Stress Framework. A survey was administered to 744 undergraduate students at Arizona State University. An independent samples t-test indicated significant differences between several student groups. According to the results, non-traditional students are more intrinsically motivated "to know" and traditional students are more extrinsically motivated by "identified regulation" and "external regulation". Additionally, a correlation matrix indicated that academic stress is positively related to extrinsic motivation, family stress is related to both intrinsic and extrinsic motivation in all students, and career stress is related to intrinsic and extrinsic motivation in working students.
ContributorsBickle, Jessica Aaron (Author) / LePine, Marcie (Thesis director) / Clemons, Jamie (Committee member) / Batac, Jo (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2014-12