The purpose of the ACC / CSE Thesis Project is to develop a solution that simplifies the process of financial reporting. Through our extensive research and experience with designing a project to simulate the life cycle of a conceptual user initiative, we have created a product that transforms these ideas into results. Rather than relying on the expertise of external consultants who are often expensive, the product strives to provide users with an affordable solution to educate and apply financial reporting standards in accordance with IFRS and GAAP.

As the 2010’s came to a close, the world was thrust into a new era of panic, flexibility, and hyper growth as a result of COVID-19 (COVID). In an effort to combat this black swan event employers implemented mandatory work from home initiatives to stop the spread of COVID. Simultaneously, the Federal Reserve enacted a quantitative easing strategy in the form of low-interest rates accompanied by exhaustive government stimulus in an effort to stabilize the economy from its COVID induced panic. As a result of these factors, the U.S. has observed unique growth trends in population and home prices. This study aims to answer if low-income tax states experienced a larger population growth rate than moderate to high-income tax states from 2020 – 2022 and if low-income tax states experienced a larger increase in single-family home appreciation than moderate to high-income tax states from 2020 – 2022. To answer these questions, the study implemented the strategy of testing historical home pricing data provided by Zillow Research and population data provided by the U.S. Census Bureau through a correlation matrix to measure if there was a correlation and if the correlation P-values were significant. The same data was tested a second time through an index strategy which further confirmed the findings of the correlation matrix. The study found that there was a correlation between the income tax rate and home value appreciation and population growth from 2020 – 2022. As a result, the study concludes that there is enough evidence to infer that tax rates may influence home price appreciation and population growth. However, income tax rates are not solely responsible for the increases in home prices and population, but instead are one of many factors that influence these groups.

This thesis will analyze the current problems that Chula Seafood is dealing with using the four frames discussed in Bolman and Deal’s reframing model. Using this multi-frame approach allows an organization to see that even though they may not view something as a problem, it may be a problem from other stakeholders which makes it their problem. This paper begins with an industry overview of the Phoenix restaurant scene explaining the current trends such as high employee turnover and an overview of how the industry operates. Then will be the introduction of Chula Seafood and how they are structured and operate currently. The paper will then focus on the current problems: high kitchen turnover, sales slump, and ineffective loyalty program. The analysis of the problems will show how the company may view the problem using a single frame analysis. This will move into the introduction of Bolman and Deal’s four frames and reframing each of the problems using the new frames. This will shed new light on the problem and give the organization a new perspective on why some of these problems exist with respect to the frames. The solution of implementing a new loyalty system will be introduced which helps solve all the problems mentioned. The solution will also be evaluated by the frames to demonstrate how the solution will be effective in fixing the problem. This will be followed by an implementation timeline which outlines how the solution will be implemented in the organization. By using the multi-frame analysis, this thesis was able to come up with a new loyalty system that fixed the current problems that Chula Seafood faces.

As scrutiny of corporate behavior grows, the demand for ESG disclosures rises across the world. In the U.S., public firms voluntarily provided data relevant to their corporate responsibility through highly individualized and non-comparable ESG reports. Even with the existence of the IFRS’s Integrated Report framework, which aims to provide context to an organization's value creation, the adoption of the exemplar guidelines remains minimal. The intended goal of this research project is to explore whether the data that is traditionally found in the is publicly available through other means of disclosure. Specifically, the research focuses on Waste Management’s public disclosures and explores the data available against the framework. Each subsection of the guidelines is used to analyze the content available to investors and scorable based on the level of disclosure. The objective of the research is to understand how well WM disclosed relevant material against the international ESG standard and the challenges investors face when creating the connections found in the . Using the single case study, my research found that WM disclosed isolated information about values, risks, strategies, and opportunities, but ultimately failed to create connections to the process of value creation. As an investor, the information made available by WM was not comprehensive enough to infer value connections, nor was there specific data on governance and performance reporting. As pressure builds from shareholders and stakeholders, the SEC and organizations must define guidelines and adapt reportings.