Matching Items (4)
135091-Thumbnail Image.png
Description
The goal of the International Rescue Committee (IRC, created by Albert Einstein in 1933) is to serve those “whose lives and livelihoods are shattered by conflict and disaster to survive, recover, and gain control of their future,” (6), by providing victims of humanitarian crises with health care, education, and counseling.

The goal of the International Rescue Committee (IRC, created by Albert Einstein in 1933) is to serve those “whose lives and livelihoods are shattered by conflict and disaster to survive, recover, and gain control of their future,” (6), by providing victims of humanitarian crises with health care, education, and counseling. The IRC of Phoenix branch holds this same mission through the services it provides to the refugees of the Phoenix area. One important need that is not currently met by the IRC of Phoenix is the special health care needs of pregnant refugee women. The IRC of Phoenix is seeking funds to initiate a new “Prenatal Care Program” to meet the needs of the 40 or so pregnant refugees who come to our area each year.
This new program will build upon the existing programs currently provided by the IRC of Phoenix, including support in areas of resettlement, finance, community integration, and health. The objectives of this new prenatal-focused program are to serve the needs of pregnant refugee women by providing the physical and emotional support they need through partnerships with hospitals (such as Saint Joseph’s Hospital) and organizations (such as the Refugee Women’s Health Clinic of Phoenix).
The target audience includes women who seek refuge in the Phoenix area in the midst of a pregnancy, or with the intention to become pregnant and who are receiving other services from the IRC of Phoenix. This grant will fund a prenatal care caseworker position for as long as there are incoming funds and pregnant refugee women in Phoenix. The prenatal care caseworker’s duties include:
● Monitoring the overall health of pregnant refugee women assisted by the IRC of Phoenix
● Expanding access to prenatal care for pregnant refugee women
● Connecting pregnant refugee women with necessary information on healthy pregnancies and introducing them to childcare programs that the IRC of Phoenix currently provides
● Creating and maintaining strong relationships with hospitals and health care facilities
● Accompanying pregnant refugee women to medical appointments as needed
● Participating in all other duties necessary to ensure the safe pregnancy of refugee women under the care of the IRC of Phoenix
To evaluate the success of the program, the IRC of Phoenix will monitor the number of pregnant refugee women seeking help and monitor health to see how the women are being served and the number of these women who are fully served based on the above objectives. The required grant money needed each year amounts to $40,000. A multi-year commitment of at least five years is expected. This funding represents the annual salary of the newly hired caseworker, and the IRC of Phoenix will be covering administration costs, supplies, and equipment.
ContributorsBatty, Rebecca (Co-author) / Gerais, Reem (Co-author) / Weitz, Rose (Thesis director) / Faurel, Lucile (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / School of Molecular Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
In the field of Accountancy, recruiting is highly competitive among firms and prospective employees alike. This is particularly true when it comes to the firms Deloitte, Ernst & Young, KPMG, and PWC, the largest accounting firms that comprise what is known as the "Big Four." These firms maintain a large

In the field of Accountancy, recruiting is highly competitive among firms and prospective employees alike. This is particularly true when it comes to the firms Deloitte, Ernst & Young, KPMG, and PWC, the largest accounting firms that comprise what is known as the "Big Four." These firms maintain a large presence and recruit heavily on the Arizona State University (ASU) campus. There exists a defined path for recruiting with these firms; some of the opportunities offered include Office Tours, Externships, Internships, and Volunteer Service. However, as clear as the path may seem to someone who has researched these opportunities, it is murky for most students. Without direction, both students and the firms miss out on crucial relationship development. As an Accountancy major in the W.P. Carey School of Business, I had a difficult time understanding the recruiting process; much of my knowledge came from my peers. As a result, I researched what students know about the recruiting process, and how they learned this information. I also queried the Big Four firms and the student organization, Beta Alpha Psi, to learn what they want from students and how they organize their recruiting process. I surveyed Accountancy majors including both those who went through the recruiting process and those who had yet to go through the process. Overall, the results were consistent with my original understanding; many students lack knowledge of recruiting opportunities and those who did have such knowledge mainly learned of it from their peers and word of mouth. These results show room for growth in connecting students to the firms. A suggested course of action developed based on these findings can be integrated into the ACC101: Accountancy LEAP Program, as well as be incorporated into a student guide in order to better give students direction, a roadmap to the aforementioned path.
ContributorsWhitson, Jillian Layne (Author) / Faurel, Lucile (Thesis director) / Bonfiglio, Thomas (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
155350-Thumbnail Image.png
Description
Insider trading potentially reveals proprietary information, allowing rivals to compete more effectively against the insiders' firm. This paper examines whether proprietary costs are associated with insiders' trading decisions and the profitability of their trades. Using a variety of approaches to identify proprietary information risk, I find proprietary costs significantly deter

Insider trading potentially reveals proprietary information, allowing rivals to compete more effectively against the insiders' firm. This paper examines whether proprietary costs are associated with insiders' trading decisions and the profitability of their trades. Using a variety of approaches to identify proprietary information risk, I find proprietary costs significantly deter insiders' trading activities. The deterrence effect is more pronounced when insider trading is likely to be more informative to rivals. Specifically, trades by top executives, non-routine trades, and trades at low complexity firms are curbed to a greater extent by proprietary costs. Examining the mechanisms of this deterrence effect, I find firms with higher proprietary costs are more likely to impose insider trading restrictions, and insiders' trading decisions are more sensitive to proprietary costs when they have higher share ownership of the company. These results suggest insiders reduce trading activities not only due to firm policies, but also due to incentive alignment. Finally, when insiders trade despite higher proprietary costs, they earn significantly higher abnormal profits from their purchase transactions. Overall, this study suggests product market considerations are an important factor associated with insiders' trading decisions and profitability of their trades. These findings are likely to be of interest to regulators and corporate boards in setting insider trading policies, and help investors make investment decisions using insider trading signals.
ContributorsChoi, Lyungmae (Author) / Hillegeist, Stephen (Thesis advisor) / Faurel, Lucile (Thesis advisor) / Hugon, Jean (Committee member) / Huang, Xiaochuan (Committee member) / Arizona State University (Publisher)
Created2017
158309-Thumbnail Image.png
Description
This study examines how short selling threats affect firms’ non-generally accepted accounting principles (non-GAAP) reporting quality. From 2005 to 2007, the SEC implemented a Pilot Program under Regulation SHO, in which one-third of the Russell 3000 index stocks were randomly chosen as pilot stocks and exempted from short-sale price tests.

This study examines how short selling threats affect firms’ non-generally accepted accounting principles (non-GAAP) reporting quality. From 2005 to 2007, the SEC implemented a Pilot Program under Regulation SHO, in which one-third of the Russell 3000 index stocks were randomly chosen as pilot stocks and exempted from short-sale price tests. As a result, short selling threats increased considerably for pilot stocks. Using difference-in-differences tests, I find that pilot firms respond to the increased short selling threats by reducing the use of low-quality non-GAAP exclusions, resulting in an improvement in the quality of overall non-GAAP exclusions. Further tests show that this effect of short selling threats is more pronounced for smaller firms, firms with lower institutional ownership, firms with lower analyst coverage, and firms with lower ratios of fundamental value to market value. These findings suggest short sellers play an important monitoring role in disciplining managers, as evidenced by the non-GAAP reporting choices of managers.
ContributorsLiu, Junjun (Author) / Faurel, Lucile (Thesis advisor) / Li, Yinghua (Committee member) / Rykaczewski, Maria (Committee member) / Arizona State University (Publisher)
Created2020