Matching Items (19)
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- All Subjects: Accounting
- Creators: WPC Graduate Programs
Description
Developed a business product with a team of CS students.
ContributorsPerri, Cole Thomas (Co-author) / Hernandez, Maximilliano (Co-author) / Schneider, Kaitlin (Co-author) / Call, Andy (Thesis director) / Hunt, Neil (Committee member) / School of Accountancy (Contributor) / Watts College of Public Service & Community Solut (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
The competitive nature of business requires managers to consistently work towards eliminating unnecessary costs and improving financial management. Worldwide, fraud remains a pervasive and expensive problem for businesses. Fraud involving misappropriation of assets (commonly referred to as embezzlement) and fraudulent financial reporting cost organizations trillions of dollars worldwide. To better understand the most effective ways of combating misappropriation and to a lesser extent, fraudulent financial reporting, this paper evaluates research and reports the results of expert interviews with accountants, forensic experts, and security specialists.
ContributorsMurnane, George (Author) / Munshi, Perseus (Thesis director) / Pany, Kurt (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
The Soviet Union suffered immensely as a result of World War II. When the dust settled and Soviet citizens began to rebuild their lives, the memory of the social, economic, and human costs of the war still remained. The Soviet state sought to frame the conflict in a way that provided meaning to the chaos that so drastically shaped the lives of its citizens. Film was one such way. Film, heavily censored until the Gorbachev period, provided the state with an easily malleable and distributable means of sharing official history and official memory. However, as time went on, film began to blur the lines between official memory and real history, providing opportunities for directors to create stories that challenged the regime's official war mythology. This project examines seven Soviet war films (The Fall of Berlin (1949), The Cranes are Flying (1957), Ballad of a Soldier (1959), Ivan's Childhood (1962), Liberation (1970-1971), The Ascent (1977), and Come and See (1985)) in the context of the regimes under which they were released. I examine the themes present within these films, comparing and contrasting them across multiple generations of Soviet post-war memory.
ContributorsScribner, Quinton Donald (Author) / Benkert, Volker (Thesis director) / Von Hagen, Mark (Committee member) / Manchester, Laurie (Committee member) / Barrett, The Honors College (Contributor) / School of International Letters and Cultures (Contributor) / School of Politics and Global Studies (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor)
Created2014-05
Description
The Soviet Union suffered immensely as a result of World War II. When the dust settled and Soviet citizens began to rebuild their lives, the memory of the social, economic, and human costs of the war still remained. The Soviet state sought to frame the conflict in a way that provided meaning to the chaos that so drastically shaped the lives of its citizens. Film was one such way. Film, heavily censored until the Gorbachev period, provided the state with an easily malleable and distributable means of sharing official history and official memory. However, as time went on, film began to blur the lines between official memory and real history, providing opportunities for directors to create stories that challenged the regime's official war mythology. This project examines seven Soviet war films (The Fall of Berlin (1949), The Cranes are Flying (1957), Ballad of a Soldier (1959), Ivan's Childhood (1962), Liberation (1970-1971), The Ascent (1977), and Come and See (1985)) in the context of the regimes under which they were released. I examine the themes present within these films, comparing and contrasting them across multiple generations of Soviet post-war memory.
ContributorsScribner, Quinton Donald (Author) / Benkert, Volker (Thesis director) / Von Hagen, Mark (Committee member) / Manchester, Laurie (Committee member) / Barrett, The Honors College (Contributor) / School of International Letters and Cultures (Contributor) / School of Politics and Global Studies (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor)
Created2014-05
Description
At odds with the Axis powers in the Second World War, the American government
began the task of dealing with an influx of Europeans seeking refugee status stateside, even before the Japanese attack Pearl Harbor on December 7, 1941. American interest in the global situation, nevertheless, did not officially begin after the initial attack on the 7th of December. Before that date, the United States government had to address refugees seeking asylum from European countries. Often studied, German emigration to the United States at times took center stage in terms of the refugee situation after the Nazi regime enacted anti- Semitic legislation in Germany and its occupied nations, prior to the American declaration of war. France, however, had a crisis of its own after the Germans invaded in the summer of 1940, and the fall of France led to a large portion of France occupied by Germany and the formation of a new government in the non-occupied zone, the Vichy regime.
France had an extensive history of Jewish culture and citizenship culture prior to 1940, and xenophobia, especially common after the 1941 National Revolution in France, led to a “France for the French” mentality championed by Marshal Philippe Pétain, Chief of State of Vichy France. The need for the French Jewish population to seek emigration became a reality in the face of the collaborationist Vichy government and anti-Semitic statutes enacted in 1940 and 1941. French anti-Semitic policies and practices led many Jews to seek asylum in the United States, though American policy was divided between a small segment of government officials, politicians, individuals, and Jewish relief groups who wanted to aid European Jews, and a more powerful nativist faction, led by Breckenridge Long which did not support immigration. President Roosevelt, and the American government, fully aware of the situation of French Jews, did little concrete to aid their asylum in the United States.
began the task of dealing with an influx of Europeans seeking refugee status stateside, even before the Japanese attack Pearl Harbor on December 7, 1941. American interest in the global situation, nevertheless, did not officially begin after the initial attack on the 7th of December. Before that date, the United States government had to address refugees seeking asylum from European countries. Often studied, German emigration to the United States at times took center stage in terms of the refugee situation after the Nazi regime enacted anti- Semitic legislation in Germany and its occupied nations, prior to the American declaration of war. France, however, had a crisis of its own after the Germans invaded in the summer of 1940, and the fall of France led to a large portion of France occupied by Germany and the formation of a new government in the non-occupied zone, the Vichy regime.
France had an extensive history of Jewish culture and citizenship culture prior to 1940, and xenophobia, especially common after the 1941 National Revolution in France, led to a “France for the French” mentality championed by Marshal Philippe Pétain, Chief of State of Vichy France. The need for the French Jewish population to seek emigration became a reality in the face of the collaborationist Vichy government and anti-Semitic statutes enacted in 1940 and 1941. French anti-Semitic policies and practices led many Jews to seek asylum in the United States, though American policy was divided between a small segment of government officials, politicians, individuals, and Jewish relief groups who wanted to aid European Jews, and a more powerful nativist faction, led by Breckenridge Long which did not support immigration. President Roosevelt, and the American government, fully aware of the situation of French Jews, did little concrete to aid their asylum in the United States.
ContributorsPalumbo, Alex Paul (Author) / Fuchs, Rachel G. (Thesis director) / Simpson, Brooks (Committee member) / Cardoza, Thomas (Committee member) / Barrett, The Honors College (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor) / School of Politics and Global Studies (Contributor)
Created2014-05
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 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
Description
Over the years from 2009 to 2017, the people of Arizona witnessed the state consistently defunding the schools, its students academically underperforming, and as a result, the poverty achievement gap widening. Even with the efforts in recent years to re-invest in education, Arizona’s education funding falls below its level at 2008 and the national average. Among Arizona’s funding sources is the Public School Tax Credit, a unique legislation for the state that allows for taxpayers to donate money to certain programs at Arizona public schools and reduce their state income tax liability dollar-for-dollar. Because of the already severe achievement gap in Arizona, this funding source which relies on surrounding neighborhoods’ income raises the concern that, instead of helping Arizona students, it is exacerbating the existing achievement gap. The purpose of this paper is to examine the relationship between income and donations received by schools to determine the validity of this concern. To ensure a comprehensive examination of the relationship between income and donations received, regression tests are run on both the aggregate level and individual level. The tests find that, although income does have a statistically significant correlation with the donations received, it is only positive for the effect of total income on total donations, negative for the effect of average income per return on average donation per donor, and negative for average income per return on total donations. The results imply that to garner high donations, it matters less to be located in a high-earning neighborhood and more important to be located in a moderate-earning neighborhood with a lot of people donating using this credit. Therefore, the concern of income’s effect on donations is valid, but perhaps not in the straightforward way that we would expect.
ContributorsChen, Vivian Young (Author) / Kenchington, David (Thesis director) / Brown, Jenny (Committee member) / Department of Finance (Contributor) / School of Accountancy (Contributor) / School of Politics and Global Studies (Contributor) / Barrett, The Honors College (Contributor)
Created2020-12
Description
The concept of data analytics has become a primary focus for companies of all types, and from within all industries. Leveraging data to enhance the decision making power of management is now vital for companies to remain competitive. Beginning as a movement pioneered by tech-startups and teams of university researchers, data analytics is reshaping every industry that it touches, and the field of accounting has been no exception.
Corporate buzzword terms like “big data” and “data analytics” are vague in meaning, and are thrown around by media sources often enough to obfuscate their actual meanings. These concepts are then associated with company-wide initiatives beyond the reach of the individual, in a nebulous world where people know that analytics happens, but don’t understand what it is.
The power of data analytics is not reserved for company-wide initiatives, or only employed by Silicon Valley tech start-ups. Its impacts are visible down at the team or department level, and can be conducted by the individual employees. The field of data analytics is evolving, and within it exists a rapid transition in which the individual employee is becoming a source for insight and value creation through the adoption of analytics based approaches.
The purpose of this thesis is to showcase an example of this claim, and demonstrate how an analytics based approach was applied to an existing accounting process to create new insights and information. To do this, I will discuss my development of an Excel based Dashboard Analytics tool, which I completed during my internship with Bechtel Corporation throughout the summer of 2018, and I will use this analytics tool to demonstrate the improvements that small-scale analytics had on a pre-existing process. During this discussion, I will address conceptual aspects of database design that related to my project, and will show how I applied this classroom learning to a working environment. The paper will begin with an overview of the desired goals of the group in which I was based, and will then analyze how the needs of the group led to the creation and implementation of this new analytics-based reporting tool. I will conclude with a discussion of the potential future use of this tool, and how the inclusion of these analytical approaches will continue to shape the working environment.
Corporate buzzword terms like “big data” and “data analytics” are vague in meaning, and are thrown around by media sources often enough to obfuscate their actual meanings. These concepts are then associated with company-wide initiatives beyond the reach of the individual, in a nebulous world where people know that analytics happens, but don’t understand what it is.
The power of data analytics is not reserved for company-wide initiatives, or only employed by Silicon Valley tech start-ups. Its impacts are visible down at the team or department level, and can be conducted by the individual employees. The field of data analytics is evolving, and within it exists a rapid transition in which the individual employee is becoming a source for insight and value creation through the adoption of analytics based approaches.
The purpose of this thesis is to showcase an example of this claim, and demonstrate how an analytics based approach was applied to an existing accounting process to create new insights and information. To do this, I will discuss my development of an Excel based Dashboard Analytics tool, which I completed during my internship with Bechtel Corporation throughout the summer of 2018, and I will use this analytics tool to demonstrate the improvements that small-scale analytics had on a pre-existing process. During this discussion, I will address conceptual aspects of database design that related to my project, and will show how I applied this classroom learning to a working environment. The paper will begin with an overview of the desired goals of the group in which I was based, and will then analyze how the needs of the group led to the creation and implementation of this new analytics-based reporting tool. I will conclude with a discussion of the potential future use of this tool, and how the inclusion of these analytical approaches will continue to shape the working environment.
ContributorsCunningham, Jared (Author) / Dawson, Gregory (Thesis director) / Prince, Linda (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
After the First World War, citizens, soldiers, and political figures alike thought they had witnessed the archetype of human sadism and war brutality. Yet, less than twenty years later, World War II immediately countered this notion. World War II was a transnational conflict that epitomized total war, which directly engaged civilians in the conflict like never before. Typically when we discuss Germany’s involvement in the war, we have visions of Hitler and his high-up officials personally crafting the Holocaust that killed 6 million Jews via firing squads, ghettoes, and gas chambers. The post-war landscape furthered this notion through the Nuremberg trials, which sentenced the most evil of the war’s perpetrators on the international stage, and the denazification process by the allied countries, which worked to reteach a “brainwashed” generation of Germans. However, rarely was the role of ordinary soldiers and the people at home a part of the dialogue of German complicity. Through the phases of post-war memorialization, people began to question the roles of themselves, and eventually their ancestors, in various ways. Of course, there are immense differences between the architect of the Final Solution and a Wehrmacht soldier who was drafted into the war; my goal is not to place these people on a ladder of guilt, but to widen the dialogue on the complex role ordinary Germans held during the war.
I will begin by establishing complicity among Wehrmacht soldiers, and then among ordinary people, contrasting beneficiaries and participants in popularized crime with bystanders. I will also argue that as women suffered uniquely during World War II, they also exercised unique complicity. Next, I will take these findings and discuss the memorialization of complicity in order to understand how individuals, the public, and the state framed their respective roles in the war; in order to accomplish this I will first discuss individual remembrance by examining individual interviews and familial interviews in order to gain an understanding of how people perceive their role in the war and also how individual stories can change as generations pass. These interviews include people who were both beneficiaries and bystanders. Then, I will discuss collective remembrance by examining the controversy over public monuments. Ultimately, I will argue that ordinary Germans all held significant levels of complicity that need to be assessed in order to understand the Nazi war effort and political system; additionally, how complicity is remembered greatly and profoundly affects memorialization and our future.
I will begin by establishing complicity among Wehrmacht soldiers, and then among ordinary people, contrasting beneficiaries and participants in popularized crime with bystanders. I will also argue that as women suffered uniquely during World War II, they also exercised unique complicity. Next, I will take these findings and discuss the memorialization of complicity in order to understand how individuals, the public, and the state framed their respective roles in the war; in order to accomplish this I will first discuss individual remembrance by examining individual interviews and familial interviews in order to gain an understanding of how people perceive their role in the war and also how individual stories can change as generations pass. These interviews include people who were both beneficiaries and bystanders. Then, I will discuss collective remembrance by examining the controversy over public monuments. Ultimately, I will argue that ordinary Germans all held significant levels of complicity that need to be assessed in order to understand the Nazi war effort and political system; additionally, how complicity is remembered greatly and profoundly affects memorialization and our future.
ContributorsTobin, Janna K (Author) / Benkert, Volker (Thesis director) / Cichopek-Gajraj, Anna (Committee member) / Historical, Philosophical & Religious Studies (Contributor) / Economics Program in CLAS (Contributor) / School of Politics and Global Studies (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
This paper consists of a literature review, wherein four papers surrounding Motivation Crowding Theory (MCT) were read and analyzed. The paper then goes into an analysis of a survey I conducted. The survey consisted of three main questions with three sub-questions for each, and all attempted to find a "limit" to MCT. However, results for the survey were ultimately inconclusive. The paper concludes with lessons learned in conducting research and surveys in particular, as well as a nod to the relevancy of MCT in business and personal applications.
ContributorsSmith, Mallory Anne (Author) / Reckers, Phil (Thesis director) / Samuelson, Melissa (Committee member) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05