Digital Commons Network^™

The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson

Faculty Articles

Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud.

The Defined Contribution Paradigm, Edward A. Zelinsky

Faculty Articles

Pension cognoscenti have frequently remarked on the stagnation of defined benefit pensions and the concomitant rise of defined contribution plans. I suggest that, over the last generation, something even more fundamental has occurred, something that can justly be called a paradigm shift. Americans today primarily conceive of and implement retirement savings in the form of individual accounts. Such accounts have become primary instruments of public policy, not just for retirement savings, but increasingly for health care and education as well.

The Importance Of Integrated Goal Setting: The Application Of Cost-Of-Capital Concepts To Private Firms, A. Frank Adams Iii, George E. Manners Jr, Joseph H. Astrachan, Pietro Mazzola

Faculty Articles

In this article, we examine financial return, answer the question of how one knows when the return is adequate, and explore the relationship of short- and long-term returns as they relate to business health.

Structural Mimicry In Class A G Protein-Coupled Receptor Rotamer Toggle Switches, Sean D. Mcallister, Dow P. Hurst, Judy Barnett-Norris, Diane L. Lynch, Patricia H. Reggio, Mary E. Abood

Faculty Articles

In this study, we tested the hypothesis that a CB₁ TMH3-4-5-6 aromatic microdomain, which includes F3.25(190), F3.36(201), W5.43(280), and W6.48(357), is centrally involved in CB₁ receptor activation, with the F3.36(201)/W6.48(357) interaction key to the maintenance of the CB₁-inactive state. We have shown previously that when F3.36(201), W5.43(280), and W6.48(357) are individually mutated to alanine, a significant reduction in ligand binding affinity is observed in the presence of WIN 55,212-2 and SR141716A but not CP55,940 and anandamide. In the work presented here, we report a detailed functional analysis of the F3.36(201)A, F3.25(190)A, W5.43(280)A, and W6.48(357)A mutant receptors …

Corporate Governance Ratings: Good Or Bad?, Dana R. Hermanson

Faculty Articles

If something is important, eventually it gets measured. The last several years clearly have demonstrated that corporate governance is important, so it is no surprise that an industry has emerged to provide ratings of companies' corporate governance. There are several governance ratings providers, and three have been chosen that illustrate the types of rating systems currently in use: 1. Institutional Shareholder Services, 2. Corporate Library-Board Effectiveness Ratings, and 3. Governance Metrics International. For each service, the rating system's purpose, methodology, and criteria are presented. What is good about governance ratings? The ratings further promote the importance of good governance, and …

Private Parties As Defendants In Civil Rights Litigation: Introduction, Myriam Gilles

Faculty Articles

No abstract provided.

The Federalist Dimension Of Regulatory Takings Jurisprudence, Stewart E. Sterk

Faculty Articles

Conventional wisdom teaches that the Supreme Court's takings doctrine is a muddle. Appearances, however, are deceiving. The "property" protected by the Takings Clause is defined not by a single sovereign, but by the legislative enactments and judicial pronouncements of fifty separate states. As a result, federalism concerns - underappreciated in the takings literature - do and should play an important role in shaping the Court's takings doctrine. In particular, these concerns make it inappropriate for the Court to use the Takings Clause as a vehicle for articulating a comprehensive theory of the limits on government power to regulate land. This …

Complex Multiplication Of Exactly Solvable Calabi-Yau Varieties, Monika Lynker, Rolf Schimmrigk, Steven Stewart

Faculty Articles

We propose a conceptual framework that leads to an abstract characterization for the exact solvability of Calabi–Yau varieties in terms of abelian varieties with complex multiplication. The abelian manifolds are derived from the cohomology of the Calabi–Yau manifold, and the conformal field theoretic quantities of the underlying string emerge from the number theoretic structure induced on the varieties by the complex multiplication symmetry. The geometric structure that provides a conceptual interpretation of the relation between geometry and conformal field theory is discrete, and turns out to be given by the torsion points on the abelian varieties.

Is Public Journalism Morphing Into The Public's Journalism?, Leonard Witt

Faculty Articles

The article reflects upon the conditions and developmental trends of public journalism in the United States as of 2004. Discussion is given noting ways in which the rise of public or civic journalism has effected the sector and are continuing to change due to the advent of blogs, multi-media communications and the Internet. Questions are raised regarding whether or not the public conception of journalism will remain as a specialized field or transition into a political activity done by the public at large.

Randy's Return: A Case Study In Food Safety Regulation, Matthew Laposata

Faculty Articles

No abstract provided.

High-Resolution, Wide-Field Imaging Of The Galactic Center Region At 330 Mhz, Michael E. Nord, T. Joseph W. Lazio, Namir E. Kassim, Scott D. Hyman, Ted W. La Rosa, Crystal L. Brogan, Nebojsa Duric

Faculty Articles

We present a wide-field, subarcminute-resolution VLA image of the Galactic center region at 330 MHz. With a resolution of ~7'' × 12'' and an rms noise of 1.6 mJy beam^-1, this image represents a significant increase in resolution and sensitivity over the previously published VLA image at this frequency. The improved sensitivity has more than tripled the census of small-diameter sources in the region, has resulted in the detection of two new nonthermal filaments (NTFs), 18 NTF candidates, and 30 pulsar candidates, reveals previously known extended sources in greater detail, and has resulted in the first detection of …

The Morphology Of Steve, Eugenie C. Scott, Nicholas J. Matzke, Glenn Branch, Steven Mccullagh

Faculty Articles

This report is part of Project Steve. Project Steve is, among other things, the first scientific analysis of the sex, geographic location, and body size of scientists named Steve. We performed this research for the best of all reasons: we discovered that we had lots of data. No scientist can resist the opportunity to analyze data, regardless of where that data came from or why it was gathered.

Going Beyond Sarbanes-Oxley Compliance: Five Keys To Creating Value, Mark S. Beasley, Dana R. Hermanson

Faculty Articles

Discusses the factors involved in implementing Sarbanes-Oxley Act of 2002 for U.S. accounting firms. Appreciation of the goal behind the law; Comprehension of the accounting fraud; Aggressiveness in addressing ethical attitudes and rationalization.

Course Revitalization As A Change Driver Throughout Undergraduate Business Curriculum, Elke M. Leeds, Radwan Ali

Faculty Articles

This paper describes the revitalization of Business Information Systems and Communication, a high enrollment, prerequisite course for all undergraduate business students in the Coles College of Business. An overview of the course components is presented and original structure described. The rationale for change, technologies leveraged and measures of success are presented. The change drivers are identified and their impact on undergraduate curriculum delineated. Lessons learned and future implications are discussed.

New Nonthermal Filaments At The Galactic Center: Are They Tracing A Globally Ordered Magnetic Field?, Ted La Rosa, Michael E. Nord, Joseph W. Lazlo, Namir E. Kassim

Faculty Articles

New high-resolution, wide-field 90 cm VLA observations of the Galactic center (GC) region by Nord and coworkers have revealed 20 nonthermal filament (NTF) candidates. We report 6 cm polarization observations of six of these. All of the candidates have the expected NTF morphology, and two show extended polarization, confirming their identification as NTFs. One of the new NTFs appears to be part of a system of NTFs located in the Sgr B region, 64 pc in projection north of Sgr A. These filaments cross the Galactic plane with an orientation similar to the filaments in the Galactic center radio arc. …

Itguru - A Powerful Network Simulation Environment For Teaching And Research, Victor A. Clincy

Faculty Articles

ITGuru is a powerful simulation environment developed by OpNET Corporation. ITGuru is unique because of its ability to model the entire network, including its routers, switches, protocols, servers, and the individual applications they support. ITGuru improves network designers and instructors the ability to identify and solve problems throughout their network. ITGuru assesses application impact, automates diagnostic testing, expedites server capacity planning and consolidation, analyzes failure impact, and enables network growth planning

E – Journals: Reflections And Communication Improve Learning Outcomes, Teresa G. Banker

Faculty Articles

This report describes how journaling and email were used to
benefit both the teacher and her students on a college campus in Georgia.
The report outlines how decisions were made about the content of the
journals, submission deadline considerations, and concerns about the e –
journal process. Benefits to the teacher/professor are enumerated and
discussed as are benefits to the students. E-journaling has been a
successful experiment, which, seemingly, has improved the education
process for these students and others as well.

Construction Management Internship And Co-Op Programs Stakeholder Needs Assessment.Pdf, Khalid Siddiqi

Faculty Articles

This study analyzes various types of internships and co-op programs offered by universities which are accredited by the American Council of Construction Education ACCE. Practical training requirements for Bachelor of Science BS Construction students and construction companies needs are also assessed. Responses to a questionnaire survey which was administered to program directors of ACCE accredited programs construction firms and construction students provide information about existing types of internship and co-op programs. Student perspective and preferences sought through an internship or co-op position in the Construction Industry were also identified in the study. Construction companies seeking new graduates for employment consider …

Creating A Differentiated Mathematics Classroom, Richard Strong, Ed Thomas, Matthew Perini, Harvey Silver

Faculty Articles

Recognizing different mathematical learning styles and adapting differentiated teaching strategies can facilitate student learning.

Progress And Progression In Family Law, Martha Albertson Fineman

Faculty Articles

The process and nature of change in our family formation seems unlikely to be derailed. The policy question for those concerned with the institution of the family in today's world should not be how we can resuscitate marriage and thus save society, but rather how we can support all individuals who create intimate, caring relationships, regardless of the form of those relationships. Continued inattention to the social and economic dislocations and the emerging family needs produced in the wake of changes in family formation can be disastrous, not only to individual families, but also to society.

Of particular importance for …

Lessons From La Morenita Del Tepeyac, Ana M. Novoa

Faculty Articles

The concept that the powerful and wealthy have the absolute obligation to offer political, financial, and social liberation to those at the margins of society should have special importance to those who are lawyers and professionals of color. People spend considerable time working through, working in, and centered in the dominant, or caucasian European culture. The legal system regularly fails to see, accept, realize, or believe when truth is presented at the margins. Nonetheless, it is at the margins that true legal and personal reform take place. Even in a friendly environment, where people are encouraged to step outside the …

Employment Law - Racial Discrimination - Circumstantial Evidence Of Racial Discrimination May Be Introduced To Raise A Genuine Issue Of Material Fact, Patricia W. Moore

Faculty Articles

In Hopson v. DaimlerChrysler, the United States Court of Appeals for the Sixth Circuit decided whether summary judgment was appropriate for the defendant on racial discrimination claims based on violations of Title VII, 42 United States Code § 2000e-2000e-17 and the Elliott-Larsen Civil Rights Act, Michigan Compiled Laws Annotated 37.2101.

The Abnā Al-Dawla: The Definition And Legitimation Of Identity In Response To The Fourth Fitna, John P. Turner

Faculty Articles

Reopens the question about the identity and provenance of the abã al-dawla of the Abbasid dynasty. Period when these individuals formed an identity; Previous definitions of abã al-dawla; Reason why they formed a collective.

Strange Loops As (Inter) Disciplinary Ecriture And Invention, M. Todd Harper

Faculty Articles

Provides a definition of strange loops in the book "The Moment of Complexity: Emerging Network Culture," by Mark C. Taylor. Collection of self-portrait comments; Representation of the arts; Inability of language to represent reality.

Salesperson Listening: A Replication And Extension Of The Ilps Scale, Stephen B. Castleberry, Rick Ridnour, C. David Shepherd

Faculty Articles

The primary purpose of this study was further testing of the ILPS scale (Castleberry, et al. 1999). The sample consisted of 101 salespeople from three business-to-business farms in the Midwest. In addition to the ILPS exhibiting good reliability, results are consistent with prior research indicating a significant positive relationship between listening ability and salesperson performance. Results also found a significant positive relationship between listening ability and adaptability and age. Contrary to past salesperson listening research, females were found to be better listeners than men, and there was no significant relationship between listening and salesperson experience. Implications for managers and researchers …

Characteristics Of The Labor Market And Human Resources Management In The Republic Of Kazakhstan, Bolat L. Tibekov, Janet S. Adams, Nancy Prochaska

Faculty Articles

Kazakhstan, an emerging economy moving from a communist centralized command approach to global market participation, shares issues with other republics in the Common Wealth of Independent States. Competitive advantages that bode well for its successful transition include abundant oil reserves, a developing legal system, and a government that appears to have learned from the mistakes of other CIS nations. However, the Republic has serious problems of population decline, poor infrastructure, and workforce habits incompatible with a market economy. This paper focuses on labor market and human resource issues that must be addressed of Kazakhstan to be competitive in the world …

Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich

Faculty Articles

Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and their careers. The authors followed the careers of 32 new hires from the summer of 2000, assessing their job satisfaction every 6 months. Job satisfaction remained stable over the period just before and after the Andersen collapse. Despite the negative press, respondents indicated that their firm is operating much as it had in the past. The relatively …

What Lies Beneath: Determining The Necessity Of International Groundwater Policy Along The United States - - Mexico Border And A Roadmap To An Agreement (Comment), Amy Hardberger

Faculty Articles

The United States and Mexico share water in many aquifers along the border. Although significant attention has been given to international surface water, little to no policy has been generated regarding shared groundwater. Groundwater is a resource of growing importance because surface water resources are quickly being depleted.

While there are almost no international agreements for groundwater, guidance documents suggest what should be included. Increased dependence on groundwater by both sides of the border creates the potential for conflict because the only legal framework for water allocation involves surface water. The US and Mexico must shift from passive to active …

Business As Usual? Brown And The Continuing Conundrum Of Race In America, Robert S. Chang, Jerome M. Culp Jr.

Faculty Articles

In this article, Professors Robert Chang and Jerome Culp examine the state of race in America in the aftermath of the landmark Supreme Court decision of Brown v. Board of Education, focusing on the ten-year window preceding its fiftieth anniversary. Their findings reveal that while Brown established fundamental precedent in the area of race relations, racial inequality remains entrenched in a number of modern social institutions. Chang and Culp analyze this dilemma by focusing on three distinct trends. First, a cycle of inequality is driven by racial disparities in wealth and perpetuated by interlocking systems of education, housing, family, healthcare, …

Beyond Lane: Who Is Protected By The Americans With Disabilities Act, Who Should Be?, Russell Powell

Faculty Articles

This article reviews the state of disability law under the Americans with Disabilities Act ("ADA"), with particular attention paid to Lane and other recent Supreme Court cases. In Lane, the Court affirmed that Congress validly exercised its power when it made states subject to suits under the ADA, at least with regard to limitations on access to courts. While the decision addresses Title II of the ADA (restrictions on state discrimination), it does have broader implications for the Act as a whole. Lane reflects a significant shift in the ethical paradigm used by the court to decide ADA cases and …