Matching Items (17)

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The Effect of Empowerment Literature on Perceptions of Gender Inequality

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Society has formed certain stereotypes surrounding genders and the roles that they play in society based on the qualities that each gender is assumed to have (Lopez & Ensari, 2014;

Society has formed certain stereotypes surrounding genders and the roles that they play in society based on the qualities that each gender is assumed to have (Lopez & Ensari, 2014; Eagly & Wood, 2012; Heilman, 2012). Leadership is seen as a masculine role because of the similar perceptions between what qualities men possess and what qualities leadership requires. (Koenig et al., 2011). Biases against women in leadership prevent women from successfully gaining high-level positions at the same rate as men, despite equal qualifications (Lopez & Ensari, 2014). There is great debate on how this problem can be resolved. On the one hand, trends toward institutional and policy changes in the 1970’s and 1980’s were intended to create greater equality and help women reduce bias in the workforce. More recently, however, the tone of the conversation has shifted. Books like Sheryl Sandberg’s “Lean In” have seen great popularity as they emphasize the role women have to combat bias through personal empowerment rather than waiting for the system to change. As a consequence of this shift in ideology, a possible shift has occurred in perceptions of where responsibility for change lies. This presents the question: Does exposure to empowerment literature increase perceptions of women’s responsibility to fix the gender inequality issue in the workplace?

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  • 2019-05

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Introversion and Success in Public Accounting

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This thesis analyzes the connection between introversion and success in public accounting by looking at traits introverts need to develop in order to do well in this field. The paper

This thesis analyzes the connection between introversion and success in public accounting by looking at traits introverts need to develop in order to do well in this field. The paper begins by giving a background on both public accounting and introversion and why the relationship between these two needs to be studied. It discusses how introversion is not the norm in business, but how the traits outlined in the paper give introverts a strong opportunity for success. The first trait looked at is one-on-one skills and how the ability to communicate well in small groups helps introverts in public accounting to build solid relationships with their clients and coworkers. Next, the paper talks about public speaking and how introverts need to lean into their ability to prepare thoroughly in order to avoid speaking anxiety, which likely plagues them. After that, the paper looks at networking and how an introvert's ability to create deep connections outweighs some natural setbacks they may face in this endeavor. The final trait analyzed is creativity and how introverts possess a unique aptitude in this area because of the differences in how they think and process information. For public accounting, this is a useful skill, especially when it comes to problem solving. The last section of this thesis examines the importance of self-awareness for introverts to understand themselves and be understood by others while working on teams. The conclusion of this paper outlines the main ideas on how introverts can succeed in public accounting by leaning into these traits, owning who they are, and contributing from their unique perspective.

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  • 2017-12

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Feasibility Study: Housing First Program in Tucson Arizona

Description

The United States is arguably the most powerful country in the world boasting the largest GDP and yet there are over half a million homeless Americans as of November 2015.

The United States is arguably the most powerful country in the world boasting the largest GDP and yet there are over half a million homeless Americans as of November 2015. While traditional solutions to combat homelessness adequately assist the majority of people experiencing homelessness as a short-term issue, traditional solutions do not serve the complex needs of the chronically homeless. One creative solution being applied across the nation to end chronic homelessness is Housing First. This report assesses the feasibility of a Housing First program in Tucson Arizona to reduce unsheltered rates. It discusses the current state of homelessness across the nation and in Tucson, explains the existing methods used to reduce unsheltered rates and explores the cost and benefits of implementing such a program. This report concludes with recommendations for implementing a Housing First program in Tucson, Arizona.

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Date Created
  • 2016-12

Digging into National Park Funding: An Analysis of Selected Projects in Yellowstone and Isle Royale

Description

With 2016 marking the 100th Anniversary of the National Park Service (NPS), important discussions regarding the future of America's beloved parks and respective government funding must take place. Imagine all

With 2016 marking the 100th Anniversary of the National Park Service (NPS), important discussions regarding the future of America's beloved parks and respective government funding must take place. Imagine all the money, including tax revenue, flowing through America's national parks system, and where is that money destined for in the future? National park funding will factor greatly into determining the future of America's NPS and individual parks. Therefore, it is imperative to investigate where and how government funding, for the present and future, is distributed throughout the parks protected under the NPS. Through personal experiences as a child, national parks consistently provide a unique exposure to and an education of the natural world, which are rare finds when growing up in suburban or metropolitan regions. Narrowing down, this analysis will focus on government disbursements to Yellowstone National Park (Yellowstone) and Isle Royale National Park (Isle Royale) with specifics on two budgeted projects crucial to park survival. Yellowstone and Isle Royale each request funding for a project crucial to the park's ecosystem and a project intended to improve guest services for visitors. Closing comments will provide recommendations for Yellowstone, Isle Royale and the NPS, including effects of President Trump's 2018 Government Proposed Budget, in an attempt to offer forward thinking about national parks. The projects and respective funding as detailed in this analysis have a forward-thinking focus as other projects included in the NPS requested funding budgets consider as well. Current actions and efforts are crucial to the long-term life and of this country's national parks for future generations to come.

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  • 2016-12

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The Unintended Consequences of Sarbanes-Oxley Act of 2002

Description

Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has

Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.

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  • 2016-12

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The Olympus Scandal (Accounting Fraud)

Description

The Olympus case gives students an opportunity to analyze the factors and unique cultural environment that led to the accounting fraud in whistle blower Michael Woodford's perspective. It also provides

The Olympus case gives students an opportunity to analyze the factors and unique cultural environment that led to the accounting fraud in whistle blower Michael Woodford's perspective. It also provides students insights into a traditionally- structured Japanese company to identify the operation style and leadership distinctions from a U.S. structured company. The case is presented from the comprehensive public record and the book How I Went from CEO to Whistleblower, written by Michael Woodford, all surrounding the Olympus fraud and insider whistleblowing. A primary question that arose when the news of the fraud emerged in the media was: Did the accounting fraud solely result from the failure of Japanese executives' leadership style? Some people think that the Olympus president Tsuyoshi Kikukawa who owned ultimate power over the company is supposed to bear the most responsibility for this issue. However, this case argues that the answer to the previous question is no. What's more important than the corrupt executives is Olympus' operational system that indulged those executives' ambition. Therefore, the case focuses on an analysis of the operating system in regard to leadership, culture, internal controls, external controls and the board of directors. This analysis addresses the failure of Olympus comprehensively rather than placing blame on a single individual. It is an opportunity for students to understand and discuss the multiple aspects of a corporate system that should have the practicable controls and functions to prevent the abuse of decision-making power as well as the illegal activity from occurring.

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  • 2016-12

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Long Lines: Looking at The Starbucks On Campus from A Business Process Management Perspective

Description

This project aimed to find implementable solutions to the long flow times at the Starbucks locations on campus. Surveys of the consumers indicated a dissatisfaction rating of 29%, neutral rating

This project aimed to find implementable solutions to the long flow times at the Starbucks locations on campus. Surveys of the consumers indicated a dissatisfaction rating of 29%, neutral rating of 29% and satisfaction rating of 42%. Showing room for improvement in satisfaction, respondents were asked if a decrease in flow time or if mobile ordering was implemented would affect their frequency, over 50% responded that it would increase their frequency. Implementation of a mobile ordering system into the ASU app or separating the register line into M&G only and then cash and card only, is recommended to decrease the flow time.

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  • 2020-12

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An Analysis of SEC Clawback Provisions in terms of Loss-Aversion and Narcissism

Description

Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback

Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the year of a misstatement. This research shows the need for the use of a new clawback provision that combines aspects of the two currently in regulation. In our current federal regulation, there are two clawback provisions in play: Section 304 of Sarbanes-Oxley and section 954 of The Dodd\u2014Frank Wall Street Reform and Consumer Protection Act. This paper argues for the use of an optimal clawback provision that combines aspects of both the current SOX provision and the Dodd-Frank provision, by integrating the principles of loss aversion and narcissism. These two factors are important to consider when designing a clawback provision, as it is generally accepted that average individuals are loss averse and executives are becoming increasingly narcissistic. Therefore, when attempting to mitigate the risk of a leader keeping erroneously awarded executive compensation, the decision making factors of narcissism and loss aversion must be taken into account. Additionally, this paper predicts how compensation structures will shift post-implementation. Through a survey analyzing the level of both loss- aversion and narcissism in respondents, the research question justifies the principle that people are loss averse and that a subset of the population show narcissistic tendencies. Both loss aversion and narcissism drove the results to suggest there are benefits to both clawback provisions and that a new provision that combines elements of both is most beneficial in mitigating the risk of executives receiving erroneously awarded compensation. I concluded the most optimal clawback provision is mandatory for all public companies (Dodd-Frank), targets all executives (Dodd-Frank), and requires the recuperation of the entire bonus, not just that which was in excess of what should have been received (SOX).

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  • 2018-12

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On the Way to Fraud: A Cross-Cultural Analysis of the Japanese Culture and How It Contributes to the Commitment of Fraud

Description

An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus

An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is circumstantial and can vary with different situations. In a way, the Japanese idea of honesty reflects how highly they value loyalty. This overlap of values results in the lack of an ethical dilemma for the Japanese, which creates a new risk for fraud. Without this struggle, a Japanese employee does not have strong justification against committing fraud if it aligns with his values of honesty and loyalty.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.

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  • 2018-05

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Who's in Control?: On the relationship between locus of control and the influence of unethical authority

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The goal of this study was to explore the relationship between locus of control and the influence of an unethical authority figure. This research is a preliminary, exploratory study given

The goal of this study was to explore the relationship between locus of control and the influence of an unethical authority figure. This research is a preliminary, exploratory study given research design limits. It was hypothesized that subjects oriented towards internal locus of control are better able to resist pressure from an unethical authority figure. Subjects oriented towards the powerful others and chance orientations were hypothesized to be less able to resist pressure from an unethical authority figure. The results found that the presence of an unethical authority figure had little to no influence on self-perceived unethical decision-making; the difference in unethical behavior between cases with an authority figure present and without one present was not statistically significant. Further, no support was found for the hypotheses as no statistically significant relationship between locus of control orientations and the difference between the control case and test case was found (R2 = 0.02, model P-value > 0.05). Further analysis confirmed the results of Detert et al. (2008), finding no relationship between survey subjects’ locus of control orientations and unethical decision-making. Additional analysis indicates a relationship between unethical decision-making and gender (B = -5.14, P = 0.03, P < 0.05), providing some interesting avenues for future research.

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  • 2020-05