Matching Items (177)
Description
This thesis explores revenue management within the domestic United States airline market from a broad research base including peer-reviewed journals, professional articles, industry studies, government statistics, and consumer surveys. Among other topics, the thesis synthesizes data from these sources to effectively understand how airlines turn a profit in one of the world’s most competitive industries. Within that scope, the thesis explores the history of the industry, how technology affects revenue management strategies, how deregulation affected competition, and how different costs impact an airline’s operations. This is accomplished primarily with the literature review, governmental statistics, and professionals in the field. Moreover, the surveys provide a human element to these numbers. Namely, how does the public perceive the airline industry? Moreover, what drives the decision to purchase a seat on a particular airline over another? The research suggests four main trends in the US’ airline industry: increase in low-density long-range routes, high-density short-range routes, redefining high-density routes’ capacity utilization, and expansion of the Low-Cost Carrier. The former, due to the scope of this thesis, will be diminished in its analysis. The latter three will be expanded upon. A case study of three U.S. airports identified as small, medium, and large is present at the end to expand upon a hypothesis presented.
ContributorsEledge, Andrew (Author) / Eaton, John (Thesis director) / Mokwa, Michael (Committee member) / WPC Graduate Programs (Contributor, Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
With every generation comes a unique struggle or times of turmoil and tumult. Many of these stories are learned from elders and grandparents when they reminisce of events that have altered the course of their lives and the lives of those around them. I intend to persevere these anecdotes and experiences in order to keep them from becoming lost in time. With the change in technology and industrialization, our grandparents and elders have lived a vastly different life than their descendants. In my case, my grandparents and relatives lived in Greece during the Second World War and the Greek civil war. In order to preserve these unique experiences, I have documented them in the form of a digitally recorded interview and have transcribed the interviews for analysis. The interviews and analysis will be separated into three sections: World War II, The Greek Civil War, and Immigration to the United States. Historical context will be provided with an overview of the events that occurred during the wars in the Greek Arena. Each interviewee will then have their perspective presented with historical sources that will reconcile the events and experiences for historical accuracy. In addition the sentiments shared by the interviewees on their lives as a result of these events will be observed in order to truly understand their perception of the world. From doing so, their life stories will be better understood and the stories told to their young grandson or nephew will not be forgotten in their passing.
ContributorsAmbus, Anthony (Author) / Benkert, Volker (Thesis director) / Julian, Lim (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Blockchain is a sophisticated and complex technology that will have a massive impact on the public accounting industry. Currently there is concern surrounding how blockchain may impact the industry as a whole. Auditors and accountants are worried that this technology has the potential to replace the responsibilities they fulfill. However, blockchain technology will not replace accountants and will enhance their daily activities by eliminating menial tasks, providing increased transparency, and allowing time to be spent in areas that require more consideration. This will change the role of accountants and professionals, requiring them to be more technologically proficient and analytically minded. This paper is organized as follows. There will be an initial explanation of the technology to inform the reader of what blockchain is and how it works. Then there will be a discussion regarding how blockchain technology relates to, and can be utilized by, public accounting firms as well as the implications of blockchain on the public accounting industry. These implications will be discussed followed by why they are extraneous, and how to combat them in both the assurance and advisory practices. In conclusion, recommendations will be provided for public accounting firms on how to effectively utilize the technology to their benefit.
ContributorsLomsdalen, Stephen A (Co-author) / Charen, Stephanie (Co-author) / Samuelson, Melissa (Thesis director) / Garverick, Michael (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
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 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).
ContributorsLarscheid, Elizabeth (Author) / Samuelson, Melissa (Thesis director) / Casas-Arce, Pablo (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Magnetic resonance imaging (MRI) data of metastatic brain cancer patients at the Barrow Neurological Institute sparked interest in the radiology department due to the possibility that tumor size distributions might mimic a power law or an exponential distribution. In order to consider the question regarding the growth trends of metastatic brain tumors, this thesis analyzes the volume measurements of the tumor sizes from the BNI data and attempts to explain such size distributions through mathematical models. More specifically, a basic stochastic cellular automaton model is used and has three-dimensional results that show similar size distributions of those of the BNI data. Results of the models are investigated using the likelihood ratio test suggesting that, when the tumor volumes are measured based on assuming tumor sphericity, the tumor size distributions significantly mimic the power law over an exponential distribution.
ContributorsFreed, Rebecca (Co-author) / Snopko, Morgan (Co-author) / Kostelich, Eric (Thesis director) / Kuang, Yang (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Early in the development of American's interest in athletics there has been a conditioning of the mind toward promoting and rewarding male athletes, while ignoring and undercutting female athletes. There is substantial evidence of the existence of monetary and promotional time given to male athletes and very little support given to their female counterparts. The gender pay gap in professional sports is a culmination of gender discrimination within the entire sports realm. It appears to start at the high school level, continue on into the collegiate sector, and is finally magnified in the professional arena. In high school, male sport's programs are given preference to game and practice times, locations, as well as promotions. In college, male athletic programs are advertised and highlighted as being the premier events to go to. This is also seen in college bookstores with the dominating male event merchandise for sale. In the professional arena, the astronomical value of male athletes' salaries, which go into the multi-millions, makes the gender pay gap glaring. These discrepancies between men and women at each level of sport are in part caused by the underlying informal systems or societal norms and values currently present and encouraged in American culture and communities. These informal systems are often countered by formal systems, such as Title IX. Change cannot truly take place until the two systems are aligned. Thankfully, society today seems to be headed in a more equitable direction; therefore, promoting hope and promise for a more equal future between male and female athletes and their programs.
ContributorsBaldwin, Macy Jeanette (Author) / Goegan, Brian (Thesis director) / Eaton, John (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
The Performance Based Studies Research Group (PBSRG) at Arizona State University has provided a new approach to improve efficiency within industry called Best Value (BV). The core idea of BV is simplicity, which trains people to improve efficiency and understand things better with minimum information provided. The tool developed based on BV, the Kashiwagi Solution Model (KSM), is widely tested and used across a variety of industries. It has successfully helped many companies to cut their costs and improve the efficiency when running the company. With the help of BV and KSM, the authors of this paper are able to identify some problems experienced by a number of international companies. With the growth of global economy, globalization becomes popular, many companies try to enter more markets in order to earn bigger profits. However, many companies fail at achieving same level of performance in foreign markets. The authors adopts the idea from BV, KSM as well as the concepts from the Information Measurement Theory (IMT), which tries to dissolve complicated questions to the simplest concepts, and are able to explain the core reason why many international companies face the dissatisfying performance abroad. With numerous research, IMT helps to identify the characteristics of companies doing well domestically as well as companies doing poorly abroad. This paper demonstrates the possible solutions in order to help companies expand globally and achieve success in different markets.
ContributorsYang, Di (Co-author) / Liu, Weikang (Co-author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Department of Finance (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
Limited researches have studied on the dissonance of the representations of a destination by using difference induced agents such as government, trade media tourism articles, and visual representations. This study examines the United Kingdom's image, and determines whether the dissonance exist pre- and post- referendum in the internal imagery of the United Kingdom and imagery portrayed aboard. Leading newspapers from the United States, United Kingdom, and Europe are analyzed to determine the predominant themes. Semi-structured interviews are conducted with the U.S. tour operators and Arizona's travel agents. Tour brochures and user-generated content on TripAdvisor are analyzed to study tourists' responses to Brexit. Skift is analyzed to project future growth in tourism industry. Results show that the leadings newspapers projects similar concerns negatively and positively pre- and post- referendum. Uncertainty in policy changes leads to other themes that are identified such as investment, employment, trade, independence, market growth, etc. It projects the international trade, domestic market growth and global market growth will be significantly impact by Brexit due to higher tariff and regulations on migrants in the United Kingdom. In contrast, travel brochures are marketing UK from heritage, historical attractions, and special events, but they do not reflect the influence of Brexit on how tour operators market UK pre- and post- referendum. Further data is conducted on the semi-structured interviews with travel agents across Arizona, but travel agents responded with Brexit has no influences on US tourists. Additional content analysis on VisitBritain/VisitEngland shows the growth in tourism industry by an increasing provided data collection on tourism performance that reflect there is an increasing departure rate of US tourists in UK after the referendum. User-generated content on TripAdvisor and Skift align with the identified themes in leading newspapers from US, UK, and Europe such as uncertainty in policy change. The present study further outlines preferable method to advance future studies on the destination image of U.K. during and after the Brexit.
ContributorsLuo, Shiyu (Author) / Chhabra, Deepak (Thesis director) / Timothy, Dallen (Committee member) / W. P. Carey School of Business (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
Young adults do not know basic emergency preparedness skills. Although there are materials out there such as printed and online materials form Center for Disease Control, it is unlikely that college-age people will take the time to read them. Some individuals have addressed the issue of young adults not wanting to read materials by creating a fun interactive game in the San Francisco area, but since the game must be played in person, a solution like that can only reach so far. Studies suggest that virtual worlds are effective in teaching people new skills, so I have created a virtual world that will teach people basic emergency preparedness skills in a way that is memorable and appealing to a college-age audience. The logic used to teach players the concepts of emergency preparedness is case-based reasoning. Case-based reasoning is the process of solving new problems by remembering similar solutions in the past. By creating a simulation emergency situation in a virtual world, young adults are more likely to know what to do in the case of an actual emergency.
ContributorsTeplik, Julie Rachel (Author) / Craig, Scotty (Thesis director) / Amresh, Ashish (Committee member) / WPC Graduate Programs (Contributor) / Software Engineering (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
This study aims to identify the presence and impact of gender stereotypes for the business and construction industries and how women are hindered by these stereotypes. Through a two part study including a survey and one-on-one interviews with male and female participants, qualitative and quantitative data was collected to identify trends in stereotypes. The analysis identified the existence of gender stereotypes in four general categories: Education, Occupational Advancement, Work-Life Balance, and Glass Ceiling. In the subsequent passages, testimonials from study participants and additional research elaborate on how these categories of gender stereotypes impact women at specific companies and women in the business and construction industries as a whole. These testimonials allowed us to form conclusions on gender stereotyping in business and construction revealing the overall impact of many "unwritten" blockades against women's occupational success including the Glass Ceiling, Good Ol' Boys Club, and "Think Manager \u2014 Think Male". Although many of these stereotypes have impacted the business and construction industries for decades, many individuals currently in the workforce believe the new entrants into the workforce, the Millennial Generation, will likely cause gender stereotypes in the workforce to diminish.
ContributorsTroupe, Katherine (Co-author) / Evans, Nicole (Co-author) / Dove-Viebahn, Aviva (Thesis director) / Cassidy, Nancy (Committee member) / Weaver, Edwin (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05