Digital Commons Network^™

Earnings Conference Calls And Lazy Prices, Chuancai Zhang

Theses and Dissertations--Accountancy

Changes to the language and construction of financial reports are indicative of firms’ future returns and operations. Investors, however, are often inattentive to these changes; consequently, price reactions to these changes are delayed—resulting in “lazy” prices. This study explores two possible channels through which earnings conference calls may mitigate lazy prices: (1) the topic overlap channel and (2) the comparison language channel. Specifically, I examine whether the topic overlap between conference call transcripts and 10K/10Q filings or the comparison language used on earnings conference call transcripts helps investors understand the nature of the overlapped topics and triggers investors’ attention to …

Reliance On Algorithmic Evidence: The Joint Influence Of Measurement Uncertainty And Algorithm Adaptability, Jenny Ulla

Theses and Dissertations--Accountancy

Artificial intelligence (AI) systems’ capability is rapidly expanding to perform complex tasks once reserved only for humans. With machine learning algorithms, AI can learn and adapt as it encounters more data, which has enabled these systems to improve the quality of accounting estimates that traditionally have been more difficult for humans. Although AI systems’ capability to adapt has potential benefits, these systems also have become increasingly complex, making it difficult for individuals to understand the processes or algorithms these systems use to produce advice. Practitioners worry that when algorithms behave like “black boxes” this opacity may lead to a lack …

“They Did This Work”: Black Activism, Education, And The Rosenwald Rural School-Building Program In Kentucky, Le Datta Denise Grimes

Theses and Dissertations--History

This study examines what Black Kentuckians did on their own behalf to educate themselves in the early twentieth century. I argue that Black Kentuckians’ agency and activism formed the bedrock of the Rosenwald movement in Kentucky. From 1917 to 1932, they built 158 Rosenwald Schools across the Bluegrass by welding together multiple strategies of resistance. Such agitation included voluntarily taxing themselves, waging legal battles, deploying military-style fundraising campaigns, and building institutions to support their schools. Seeking first-class citizenship, they also volunteered labor, donated land, and bought supplies to uplift themselves and their community through education. This work took place against …

Critical Audit Matters Requirements And Auditor Reporting Behavior: Early U.S. Evidence, Valbona Sulcaj

Theses and Dissertations--Accountancy

In this study, I examine two research questions related to the reporting requirements of critical audit matters (CAMs) introduced in the Audit Standard (AS) 3101. First, I examine whether auditor’s perceived litigation risk and client’s financial reporting quality are associated with the number and textual attributes of CAMs. Second, I examine whether the number and textual attributes of CAMs are associated with audit effort and costs.

Consistent with the litigation hypothesis (Skinner, 1994), I find a positive association between litigation risk and the number of CAMs in the audit report, suggesting that auditors try to preempt negative consequences from shareholder …

Productivity And Efficiency Difference Among Kentucky Grain Farms, Ahmed Yahya Hussein

Theses and Dissertations--Agricultural Economics

This paper attempts to estimate productivity and efficiency for Kentucky grain farms by applying a two-stage Date Envelopment Analysis (DEA) and DEA-based Malmquist method. The study covers the years 1999-2015. Also, productivity and efficiency testing hypotheses among different farm sizes and years are estimated. In the first step, productivity and efficiency indices are estimated through deterministic DEA. In the second stage, a panel regression is run with exogenous variables to explain the productivity and efficiency variation. In general small farms were found to be the least scale efficient compared to mid-sized and large farms, even though the results show overall …

Context Classification Of Roadways Using Nationally Available Gis Data, Laura Wright

Theses and Dissertations--Civil Engineering

A Context Classification System based on context attributes of the area surrounding a roadway provides detailed information about the environment of a roadway corridor, while enabling practitioners to cater roadway projects to the community they are within. This study sought to create a system that would automatically classify roadway segments into the correct context, using data sources that are available nationwide. The proposed approach was tested by classifying the roadways in Highway District 7 of the Kentucky Transportation Cabinet. This process would make context classification approachable to more organizations, as it would reduce the amount of time required to apply …

Characterizing The Physiology And Genetics Of Contact Dependent Growth Inhibiton Systems In Burkholderia Species, Alice Elizabeth Oates

Theses and Dissertations--Microbiology, Immunology, and Molecular Genetics

Contact-dependent growth inhibition (CDI) systems mediate interbacterial competition. The genes encoding these systems are widespread among Gram-negative bacteria, including Burkholderia pathogens. CDI systems of Burkholderia species are composed of two-partner secretion pathway proteins and function to deliver the toxic C-terminus of a polymorphic surface-exposed exoprotein BcpA (Burkholderia CDI protein A) to the cytoplasm of neighboring recipient bacteria upon cell-cell contact. Specific outer and inner membrane proteins facilitate BcpA translocation both out of the donor bacterium and into the recipient cell cytoplasm. Most Burkholderia species-specific CDI translocation factors in recipient cells are unknown. BcpA intoxication functions as a mechanism by …

Comparing Beopt (Energyplus) Energy Predictions To Measured Circuit Level Energy Consumption Of 12 Similar Small Energy-Efficient Single-Family Residences, Braydi Mcpherson-Hathaway

Theses and Dissertations--Biosystems and Agricultural Engineering

Residential energy usage patterns change as a result of new building codes, renewable technologies, household electronics, and changes in occupancy habits. Building simulations have used end-use energy studies to inform occupancy profiles and overall usage characteristics for the building simulations. Building simulations allow designers, engineers, policymakers, code developers, and building owners to model proposed designs to new and existing buildings, thus it is imperative that the energy profiles used in the models are accurate. In this study, the building simulation engine BEopt is used to model energy-efficient homes recently constructed in Southern Kentucky. The homes have well defined building characteristics …

Understanding Middle School Students’ Enrollment Choice For A Fully Online Educational Environment During The Fall Of 2020 Covid-19 National Health Emergency: A Mixed Methods Study, Wendy Maltais Duvall

Theses and Dissertations--Curriculum and Instruction

Students’ choice in enrolling in a distance learning environment was examined in a mixed methods study in the fall of 2020 during the COVID-19 national health emergency of that same year. After state mandated school closures in the spring 2020, students statewide were forced into a fully online learning situation until the end of that semester. In the fall, the district that was the study site offered families the choice of either hybrid or fully distance learning environments where students could attend school during the national health crisis that had persisted. That choice would be in force for the full …

“I Knew I Wanted More For Myself”: Sexual Minority Men’S Narratives About Getting Help For Intimate Partner Violence, Jonathan Ryser-Oatman

Theses and Dissertations--Educational, School, and Counseling Psychology

Sexual minority men experience intimate partner violence (IPV) at rates similar to, if not higher, than heterosexual individuals (Finneran & Stephenson, 2013). IPV is associated with a range of negative health outcomes in this population, such as increased risk for depression and anxiety (Miller & Irvin, 2017) and increased sexual risk-taking and subsequent HIV acquisition (Craft & Serovich, 2005; Houston & McKirnan, 2007). Many barriers prevent sexual minority men from getting help for IPV including stigma-related stressors, socioeconomic status, HIV status, perceived lack of helping resources, and a lack of knowledge about IPV (Duke & Davidson, 2009; Edwards, Sylaska, & …

Framing Early Adolescents’ Self-Efficacy Development: Precursors To The Sources Of Math Self-Efficacy, Calah J. Ford

Theses and Dissertations--Educational, School, and Counseling Psychology

Self-efficacy, the beliefs learners hold about what they can do, develops largely from how learners perceive and interpret four main sources of information: mastery experiences, vicarious experiences, social persuasions, and physiological states. Although researchers have shown a relationship between these sources and math self-efficacy, less is known about the factors that may influence how early adolescent learners perceive and interpret information from these sources. The purpose of this dissertation was to investigate two possible factors (i.e., perfectionism, performance-related factors) that might predict how learners perceive efficacy-relevant information in the domain of math. Study 1 used a correlational design to investigate …

“I Felt Seen”: A Mixed-Methods Investigation Of Culturally Responsive Teaching In Postsecondary Education, Caiti Siobhan Griffiths

Theses and Dissertations--Educational, School, and Counseling Psychology

Instructors’ beliefs and behaviors shape students’ learning environments (Bandura, 2007). Culturally responsive teaching can make instruction more relevant and supportive to historically marginalized students (Gay, 2000, 2018). Instructor support and care for students are important to undergraduate persistence (Tinto, 1986, 1993). However, White postsecondary instructors may not feel prepared to use culturally responsive teaching (Heitner & Jennings, 2016; Sue et al., 2009). This study used a sequential mixed-methods design to examine postsecondary instructors’ self-perceptions, and students’ lived experiences, related to culturally responsive teaching. In Fall 2020, instructors (N = 99) rated their self-efficacy for culturally responsive teaching on a …

Investigation Of Nitrate Transfer In Karst Basins During Storm Events Using Submersible Underwater Nutrient Analyzers, John Pike

Theses and Dissertations--Civil Engineering

Knowledge of nitrate sources and pathways in karst basins remains incomplete and hinders management of nutrients that cause algae blooms and degrade municipal water supply. However, the increased availability of optical, ultraviolet nitrate sensors allows advancement of nitrate source and transfer for water managers. A concept model is hypothesized for nitrate transfer during hydrologic events and baseflow that considers the multiple porosity of karst. To test the concept model, 15-minute nitrate sensor data is collected with submersible underwater nutrient analyzers over a multi-year period from two locations in a karst basin in the inner bluegrass region of central Kentucky, USA. …

A Theoretical Study On Integration And Optimization Of Gas Turbine Problems With Solar Energy System, Ahmad M. Abubaker

Theses and Dissertations--Mechanical Engineering

Gas Turbine (GT) power plants suffer from sensitivity to ambient-air temperatures, high fuel consumption, and a high amount of waste heat dumped into the ambient. Various solutions were proposed to solve these drawbacks, which could simultaneously solve at most two problems, usually at the expense of the third. For instance, inlet-air cooling can reduce ambient-air temperatures but will result in increased fuel consumption. However, in this work, a novel cascaded system was integrated into a combined cycle, capable of simultaneously solving all the aforementioned GT drawbacks. Parabolic trough collectors were used to preheat the air at the combustion chamber inlet …

Modeling Thin Layers In Material Response Solvers, Christen Setters

Theses and Dissertations--Mechanical Engineering

Thermal Protection Systems (TPS) are a necessary component for atmospheric entry. Most TPS contain thin layers of various materials such as ceramic coatings, pore sealers and bonding agents. When modeling TPS, these thin layers are often neglected due to the difference in scale between the TPS (centimeters) and the thin layers (micrometers). In this study, a volume-averaging flux-conservation method is implemented in the governing equations of a finite volume material response code. The model proposes the addition of a volume and area fraction coefficient which utilizes a weighted-averaging between the amount of thin layer and heat shield material in a …

The Antithesis Of ‘Business As Usual’: Youth, Class, And Volunteer Organizations In Dar Es Salaam, Tanzania, Chelsea Cutright

Theses and Dissertations--Anthropology

Youth in Tanzania make up the majority of the current growing population and therefore are increasingly a focus of local and international development concern, specifically as the rates of urban growth and unemployment are also increasing. This research builds upon existing anthropological literature, which largely addresses contemporary and urban African youths as “problems” in dire need of governmental intervention and international solutions. Through explorations of the ways in which Tanzanian youth are actively and creatively working to improve their own futures, utilizing their own agency to create opportunities, and solving their own problems in the absence of successful external intercessions, …

Challenging Narratives: Kurdish Young Adults In Istanbul And Chicago, Lydia Shanklin Roll

Theses and Dissertations--Anthropology

In this dissertation, I explore the interplay between youthful agency and state imposition. Specifically, drawing on 12 months of ethnographic fieldwork in Istanbul, Turkey and Chicago, Illinois, I investigate how young adults who have migrated within one state and to another are navigating the states and bureaucratic systems in which they live. My interlocutors hail from a state that is quintessentially twentieth century, by which I mean the state was established as a nation-state, promoted as existing for members of a particular ethno-linguistic identity, with a charismatic leader who inspired a cult of personality. This narrative of the state has …

"Roses Remind Me Of Aleppo": Ironic Home, Beckoning States, And Memories Of Syrian Armenian Women In Yerevan, Armenia, Anahid Matossian

Theses and Dissertations--Anthropology

This project contributes to anthropologies of the state, (diasporic return) migration, belonging, home, and conflict, including genocide and war. It intervenes in the anthropology of home by focusing on both the social and physical aspects of home, its pain, joys, and ironies, and it speaks to the anthropology of genocide by showing how a population a century removed from a genocide uses it to interpret their experience. This dissertation also deals with state constructions of ideal citizen formation--one of obligation and devotion to the socially constructed ancestral homeland, where descendants who share an ethnic identity have a role to play …

"It's About More Than Just Animals": Environmental Politics Of Zoo-Adjacent Conservation(Ists) In The U.S., Dayton D. Starnes Ii

Theses and Dissertations--Anthropology

This research explores the influences of diverse environmental politics in shaping zoo-adjacent conservation activities in the United States. Based upon 13 months of multi-sited ethnographic research, conducted with conservation actors across six states, the researcher investigates and documents how conservation professionals—operating in contexts adjacent to zoological institutions—experience and respond to the socio-environmental implications associated with the cascading effects of global environmental change. In the face of current challenges and uncertain environmental futures—shaped by habitat alterations, ecological transitions, and species declines/extinctions—conservationists are undergoing their own processes of reassessment and reconfiguration of their underpinning philosophies and body of practices that inform their …

Producing Possibilities: Envisioning And Mediating Youth, Identities, And Futures In Central Appalachia, Tammy Lynn Clemons

Theses and Dissertations--Anthropology

This dissertation, based on anthropological research between 2015 and 2020, focuses on young people in different yet interconnected social contexts in Central Appalachia and how they envision, construct, and act upon possibilities for themselves and the region through multimodal cultural production processes like visual art, performance, and multisensory media. The research question focusing this project was: How do the social contexts of young Appalachians’ engagement in media consumption and production practices shape the possibilities they envision for themselves, others, and their region? I found that the specific contexts were less important than the interconnected mentoring conversations across sites and generations …

Who’S Doing The Dishes?: Reproductive Labor, Gender, And Middle-Class Subjectivities In Rabat, Morocco, Miriam Ruth Dike

Theses and Dissertations--Anthropology

The dissertation uses reproductive labor as a lens to examine how gendered and classed subjectivities are continuously created, performed, and subtly transformed within and outside of urban middle-class Moroccan households. Reproductive labor is broadly defined as unpaid and paid labor associated with caregiving and domestic roles including but not limited to cleaning, cooking, and child care. Subjectivities are the perspectives, feelings, beliefs, and desires of subjects within uneven relations of power. This research is based on seventeen months of ethnographic fieldwork in Rabat-Sale, Morocco including fifty-seven semi-structured interviews with married working- and middle-class Moroccans, as well as extensive participant observation …

Social Differentiation Among Rural Maya Households In Chunhuayum, Yucatan, Mexico, During The Late Preclassic Through The Early Classic (300 B.C. – A.D. 600), Céline Lamb

Theses and Dissertations--Anthropology

This dissertation addresses social differentiation among rural residents of Chunhuayum, an ancient Maya village in northwest Yucatan, from the Late Preclassic to the Late Early Classic (300 B.C. – A.D. 600/630). The three axes of social differentiation investigated are household wealth, occupation, and social connectivity to external networks. Using a practice theory approach, my research seeks to identify how material and social practices shaped and expressed social differentiation among Chunhuayum households, as well as how these may have shaped the particular history of Chunhuayum within its regional context. Throughout Chunhuayum’s occupation, residential architecture was the most salient marker of wealth …

Mobile Technology Use During The Covid-19 Pandemic, Yi Lin

Theses and Dissertations--Gerontology

The COVID-19 pandemic led to quarantines and mandatory spatial distancing; people of all ages were encouraged to use technologies instead of actual human contact for COVID-19 prevention and daily activities. The special circumstances of living plus innovation and promotion of mobile applications (apps) during the pandemic influenced mobile technology use behavior. In this study we explored age differences in mobile technology use, the factors that influenced use behavior during the COVID-19 pandemic, and proposed a research model that aimed to predict behavioral intention and mobile technology use behavior. A pilot-tested survey was distributed through online survey software. Participants were 35 …

Turbulence Suppression In An Axially Rotating Pipe, Alyn J. Smith

Theses and Dissertations--Mechanical Engineering

The phenomenon of turbulence suppression in a rotating pipe flow system has been well documented by past research and experimentation. Despite this, the methods that drive this phenomenon have not yet been effectively characterized, especially at higher Reynolds numbers. While many experiments have been performed to better understand swirling turbulent pipe flow, a difficulty that arises is how to test for high levels of rotation without reducing the Reynolds number. This thesis documents the design and construction of a new pressurized pipe flow system at the University of Kentucky aimed at achieving high Reynolds numbers without causing a reduction in …

Three Essays On Price Analysis And International Trade, Wei Zhang

Theses and Dissertations--Agricultural Economics

The first chapter of this dissertation examines price discovery and volatility spillovers in the coffee spot-futures commodity market over the post-ICA period by employing the PT-IS and bivariate EGARCH models. This research covers two actively traded coffee types, Arabica and Robusta, and utilizes daily time-series price data over 1990:01-2020:04 for Arabica and over 2008:01-2020:04 for Robusta. The empirical results indicate that coffee spot markets play a dominant role in the coffee price discovery for both Arabica and Robusta. The results also show volatility spillovers take place from the coffee spot market to the futures markets. This study helps small-scale coffee …

Two Essays On Food Environment, Nutrition, And Food Insecurity, Suliman Abdulaziz Almojel

Theses and Dissertations--Agricultural Economics

A healthy food environment is fundamental to good health. It contributes to the reduction of obesity and the development of healthy eating habits. In spite of this, many people in the United States (US) have been hypnotized to become obese due to the current food environment. Recently, the US has consistently ranked high in the world in terms of obesity. The rising rate is symptomatic of consuming unhealthy diets. Besides, the double-edged crisis of the US food environment and obesity poses a major threat to food security and public health. Therefore, studying the US food environment is important to sustain …

The Fiscal Impact Of Covid-19: A Study Of Five States, Jacob Jansen

MPA/MPP/MPFM Capstone Projects

The COVID-19 pandemic has taken its toll on states’ coffers due to declining revenues and in response state budget authorities have taken action to adjust budgets in order to maintain proper financial balance. At the end of fiscal year 2020 on June 30, 2020, budget authorities in 46 states likely found themselves straining to make sure their state’s bottom line was not grossly negative. That strain has since continued into fiscal year 2021, which started the day after. As revenues appear to be on the rise again and the financial hardships lessened, an evaluation of the responses to the pandemic’s …

Mandated Reporting And Its Effects On The Rate Of Reported And Substantiated Child Abuse, Taylor Johnston

MPA/MPP/MPFM Capstone Projects

State-level data on the rate of reported abuse per 1,000 children, as published in the Children’s Bureau’s Annual Child Maltreatment Report, has been used as a metric to rank and compare states’ performance in child welfare. States wish to understand what the rate of reported abuse per 1,000 children means, what state-specific policies and issues can affect this number, and how to interpret the data to make effective policy decisions. This paper studies the effects of having mandated reporting laws that require all citizens to report reasonable suspicion of abuse to Child Protective Services on a state’s rate of reported …

Developing Best Practices For Successful Public-Private Partnerships, Farishta Mccourt

MPA/MPP/MPFM Capstone Projects

Many states and cities find themselves facing several serious long‐term public infrastructure challenges due to rising maintenance costs. Infrastructure funding gaps arose from an inefficient approach to public infrastructure development and operation. States and local governments were faced with unfunded pension obligations and as a solution, they diverted tax revenues away from the maintenance and growth of infrastructure. The 2008 economic recession occurred and compounded these problems. Budget studies indicated that states needed new policies and strategies to slow down the pace of spending on infrastructure maintenance as the recession started to subside, further exacerbating the infrastructure funding gap.1 This …

Analysis Of Tax Increment Financing (Tif) Usage And State Requirements, Joseph Black

MPA/MPP/MPFM Capstone Projects

Tax Increment Financing(TIF)is one of the most popular economic development tools in use, as well as one of the few economic development tools available to municipal governments. Although it was slow to be adopted by many states, currently every state, as well as the District of Colombia, has active TIF districts to back over $35 billion in bonds across the country. Despite its popularity, there is no consensus on the ability of TIF to create a planned and measurable outcome. Because of this ambiguity, TIF usage is clustered across the country as state legislatures have put in varying requirements to …