Business Commons^™

Physical Accessibility And Historic Preservation In Historic House Museums Of The Southeast, Abby Milonas

All Theses

Museums are a public good, as they provide educational recreation and preserve cultural history, and so it is crucial that they are physically accessible to as many visitors as possible. The aim of this study was to understand what architectural features of historic house museums are the least accessible and what has been done to ameliorate these challenges. The survey used in the study was developed using the guidelines for making historic buildings accessible as described in the Americans with Disabilities Act and the Uniform Federal Accessibility Standards. It was distributed by email to representatives of 220 historic sites, of …

But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg

Student Theses and Dissertations

The year of 2022 highlighted the importance of understanding how Environment, Social, and Governance (hereafter, ESG) factors impact investors. By the end of 2021, 37.8 trillion USD had been invested in ESG funds, a number expected to grow to $53 trillion by the end of 2025. Despite this bullish projection, controversy has grown about the “materiality” of ESG factors, especially climate risks, as defined by the Securities and Exchange Commission (hereafter, SEC). On March 21, 2022, the SEC proposed rules to enhance the standardization of climate- related disclosures (hereafter The Proposal) to promote consistent, comparable, and reliable information for investors …

Diverse Analyses Of Accounting: A Series Of Case Studies, Hannah Harris

Honors Theses

This thesis consists of a diverse variety of case studies surrounded accounting and accounting-related issues. The first five cases span a broad range of topics, such as 9/11 and COVID-19 and their effects on the accounting industry. The last five cases, which were completed as a team, provide an in-depth analysis of Goldman Sachs, mostly through the team’s study of their 2020 and 2021 financial statements. These cases provide an overview of the company and the team’s suggested improvements in each line of service—audit, tax, advisory, and risk advisory. Through these cases, I was provided a much deeper insight into …

Testimonios Of Latinas In The Federal Government Senior Executive Service: Honoring Women Who Excel In Public Service, Amarylis Lopez

Theses & Dissertations

The Senior Executive Service (SES) is the highest tier of executive management and leadership in the federal government. The Latino/a population has significantly increased in the past three decades with no corresponding increase in the federal workforce and the number of Latinos/as serving in the SES remains low. As Latinos/as in the SES are largely underrepresented, their ability to influence federal policies is significantly undermined. The purpose of this study is to explore the testimonios (testimonies) of Latinas in the SES to better understand their experiences while navigating entry into the SES and maintaining their respective positions.

This study used …

Money Laundering In The Global Art Market, Arran Walton

Undergraduate Theses and Capstone Projects

It is no secret that money laundering has seeped into the art market for years, but veils of anonymity and lack of regulation have kept many of those who foster the illegal operations immune from justice. As criminal operations permeate the art market on a regular basis, what can be done? This thesis will approach this question through an examination of qualitative data and studies, including investigating applicable recent cases, to understand four unique vulnerabilities of the art market and how these weaknesses are exploited. Additionally, the major groups who use the art market as a means of money laundering …

Money Laundering In The Global Art Market, Arran Walton

Graduate Dissertations and Theses

It is no secret that money laundering has seeped into the art market for years, but veils of anonymity and lack of regulation have kept many of those who foster the illegal operations immune from justice. As criminal operations permeate the art market on a regular basis, what can be done? This thesis will approach this question through an examination of qualitative data and studies, including investigating applicable recent cases, to understand four unique vulnerabilities of the art market and how these weaknesses are exploited. Additionally, the major groups who use the art market as a means of money laundering …

Forced Labor Found Within The Supply Chains Of The Coffee Industry, Hollis Deuschle

Supply Chain Management Undergraduate Honors Theses

I have focused my research on the morality within supply chains that source major coffee companies around the world. As consumers, many of us have no idea where the products that we use everyday truly come from. The purchases we make have the power to feed into the issue of forced labor. The coffee we buy often does. My thesis takes a look into the extensive issue of human trafficking and unjust labor practices on the plantations that provide us with the coffee we sip on each morning. This paper serves to enlighten producers and consumers on this phenomenon, to …

A Consumer's Guide To Greenwashing, Katie Fowler

Marketing Undergraduate Honors Theses

Over the past 37 years since the term greenwashing was coined, there have been sparse attempts to regulate this deceptive environmental marketing. The Federal Trade Commission (FTC) created its Guides for the Use of Environmental Marketing Claims, also known as the Green Guides, in 1992. The Guides have been revised on three separate occasions – 1996, 1998, and 2012 – in an attempt to remain relevant with the proliferation of environmental marketing claims and trends. However, the Guides were created as interpretive rules that do not give the FTC the authority to enforce the regulations unless they can prove that …

Cost Of Capitol: Analyzing Congressional Insider Trading Regulation, Hannah Levy

Finance Undergraduate Honors Theses

The United States Congress has involved itself with the financial regulation of big business for decades. The legislative body has passed a multitude of laws over time which foster greater transparency and trust between individual investors and big business. Until recently, legislators have avoided passing laws which regulate their own financial activity. Recent investigations revealing that dozens of federal lawmakers have violated financial disclosure laws and made stock trades on insider information has successfully angered the public and forced Congress to consider tighter restrictions. But can Americans trust their legislators to effectively regulate themselves? If no legislative action is taken, …

Time-Phasing Rdt&E In Air Force Acquisitions, Trevor A. Bills

Theses and Dissertations

Time-phasing describes the process of estimating expenditure profiles for multi-year RDT&E acquisition programs. The AFCAH states that one approach to producing a time-phased estimate is with the use of S-curve distributions. These S-curves are most typically modeled as Weibull, Rayleigh, or Beta distributions. Many prior studies have been completed to better understand which of the three distributions is best suited to time-phasing RDT&E programs, and what program characteristics significantly explain variance in the distributional parameters. Those prior studies utilized either contractor-supplied data or SARs, and typically found the Weibull to be the best performing distribution. This paper makes novel use …

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …

Household Recycling Behaviour In Metropolitan Australia: A Social Practice Theory Perspective, Susann Noe

Theses

Australians generate almost 545kg of annual kerbside waste per capita, one of the highest amounts compared to other OECD countries (Blue Environment, 2022). Although kerbside systems in Australian metropolitan areas are well-developed and the recycling practice is considered a social norm, residents' inaccurate handling of recyclable items send as much as 35% of valuable recyclable materials to landfill, contributing to environmental harm (Cleanaway Waste Management Limited, 2021). Furthermore, newly established recycling schemes in Australian jurisdictions are not used to their full potential.

In the context of both issues, the current thesis aims to understand the underperforming nature of recycling practices …

How A Professional Describes Reasons For Working In And Ultimately Leaving The Foster Care Field In The State Of Missouri: A Case Study, Lauren Williams

MSU Graduate Theses

The foster care field continues to have a high turnover rate of the professionals working in the field. While support and work balance are available for some professionals, many face the challenges of heavy workloads, unrealistic expectations, and health sacrifices that lead to many professionals leaving the field. This case study of one former foster care professional’s description of reasons they worked in the field, and reasons they ultimately left the field provides insight of the challenges and support as a foster care professional. The findings of this study are organized into three major themes including “Challenges for Foster Care …

Standard Licensing Template For University Of Akron Startups, Drew Horton

Williams Honors College, Honors Research Projects

In order to facilitate fast, equitable, and effective sublicensing to University of Akron technology startups, spinoffs, and spinouts, an express license was developed. This expresses license was developed by benchmarking existing terms in order to determine market rates. Universities, venture capital firms, and nonprofits were interviewed in order to establish a set of best practice guidelines for the creation of the express license. These results were then tabulated and statistically analyzed in order to determine a series of startup friendly terms that support the University of Akron’s interests. A series of express licenses were then developed from this data. These …

Comparing Western Australia And South Australia Public High School’S Cyberbullying Policies – Is There A Need For A Legislative Change, Vanessa Tay

Theses: Doctorates and Masters

The internet provides some of the most effective means of communication. Cyberbullying occurs when the internet is used to bully another person. Along with the positive aspects of the internet, cyberbullying is certainly one of the most negative aspects, especially with regard to school students. Victims of cyberbullying may be able to obtain legal sanctions, however, this usually occurs after the harm is done. In Australia, some states such as South Australia have recognised the need for preventive strategies by requiring schools to have an anti-bullying plan in place. Other countries, like Ontario, Canada have implemented similar preventative strategies in …