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Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice Sep 2013

Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice

Journal of Undergraduate Research

In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …

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Spiritual Matter A Mormon Materialism For The 21st Century, Kevin Winters, Dr. Mark Wrathall Sep 2013

Spiritual Matter A Mormon Materialism For The 21st Century, Kevin Winters, Dr. Mark Wrathall

Journal of Undergraduate Research

In May of 1843, Joseph Smith gave a decisive statement against dualism: “There is no such thing as immaterial matter. All spirit is matter, but it is more fine or pure, and can only be discerned by purer eyes; we cannot see it; but when our bodies are purified we shall see that it is all matter” (D&C 131:7-8). This led to a handful of expositions by various leaders and thinkers, such as Orson Pratt’s “The Absurdities of Immaterialism” or, more recently, Truman Madsen’s Eternal Man. But beyond Madsen’s brief treatment and a few other short works on the issue, …

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Peace In Unity: Irenic Motivations In European Integration, Robert Keele, Dr. Robert Mcfarland Sep 2013

Peace In Unity: Irenic Motivations In European Integration, Robert Keele, Dr. Robert Mcfarland

Journal of Undergraduate Research

On May 29, 2005, French voters shocked Europe and the rest of the world by rejecting the new EU Constitution after nine other European countries (including Germany) had already ratified it. A few days later, Holland followed suit and voted “Nee” by an even greater margin. Panic and disbelief settled upon EU politicians, and the Euro dipped as markets reacted to the news. Europeans on other parts of the continent grumbled about the temperamental French, while political analysts and the media exploited this new challenge as The EU Crisis.

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Gender And Law: The Incorporation Of Gender Into Austrian Political And Legal Systems, Sarah Kemeny, Dr. Cindy Brewer Sep 2013

Gender And Law: The Incorporation Of Gender Into Austrian Political And Legal Systems, Sarah Kemeny, Dr. Cindy Brewer

Journal of Undergraduate Research

Rosa Mayreder, Auguste Fickert, and Marie Lang’s publication of “Dokumente der Frauen” and the General Women’s Organization of Austria organization influenced and shaped Austrian political and legal identity for women in Austria. Auguste Fickert (1855-1910), Rosa Mayreder (1858-1938), and Marie Lang (1858-1934) were founders of women’s organizations and publications for the improvement of women’s rights and had profound effects on Austria’s political and legal identity for women. Their theories, publications, and organizations externally developed and then incorporated and codified gender into the Austrian political and legal systems.

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Poverty Alleviation Strategies On The Indigenous In Mexico, Claire Sharp, Dr. Tim B. Heaton Sep 2013

Poverty Alleviation Strategies On The Indigenous In Mexico, Claire Sharp, Dr. Tim B. Heaton

Journal of Undergraduate Research

Mexico’s national poverty initiatives are intended to provide assistance for those living in poverty. It is a development targeting concern that people who could most benefit from such poverty alleviation development programs are excluded, such as the indigenous populations and other minority groups. I will be assessing how indigenous populations are included in development initiatives of Mexico and providing a detailed case study of how these national development initiatives affect the Raramuri Indians of Chihuahua, Mexico. Determining the efficacy of development programs entails assessing whether the development projects address the local-level concerns of various groups in society, including the indigenous …

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Disabled And Unemployed: Employment Variations In Europe, Cindy Otis, Dr. Wade Jacoby Sep 2013

Disabled And Unemployed: Employment Variations In Europe, Cindy Otis, Dr. Wade Jacoby

Journal of Undergraduate Research

According to the 1996 European Community Household Panel (ECHP) survey, disabled people account for an estimated 14.5 percent of the total working-age population of the European Union, of which 42.6 percent are employed (Van Lin et al. 2001). This means that of a population of 65 million people, roughly 30 million are employed. The European Union’s (EU) core disability strategy has a four-fold emphasis aimed at increasing the civil rights of people with disabilities. These emphasis include improving co-operation between the Member States, encouraging exchange and development of information and good practice in the EU, raising awareness of disability issues, …

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The Kingdom Of Tonga And The Unwritten Order, Doug Farr Sep 2013

The Kingdom Of Tonga And The Unwritten Order, Doug Farr

Journal of Undergraduate Research

In this paper I will address the unwritten order that exists in the highly stratified society of the Kingdom of Tonga. The relationship between power and rank in Tonga has created informal laws that govern the people. These informal laws, as well as a struggle for power, have created a division between the elite class and the powerless class, and this division is generating an uprising of the powerless class. I argue that the powerless class may win independent battles against the informal laws, however they will not defeat it completely, as this system has proven to be a testing …

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The Kingdom Of Tonga And The Unwritten Order, Doug Farr Sep 2013

The Kingdom Of Tonga And The Unwritten Order, Doug Farr

Journal of Undergraduate Research

In this paper I will address the unwritten order that exists in the highly stratified society of the Kingdom of Tonga. The relationship between power and rank in Tonga has created informal laws that govern the people. These informal laws, as well as a struggle for power, have created a division between the elite class and the powerless class, and this division is generating an uprising of the powerless class. I argue that the powerless class may win independent battles against the informal laws, however they will not defeat it completely, as this system has proven to be a testing …

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Reaction To Amendment Of Article 27 In Rural Guanajuato, Brandon H. Lee, Dr. F. Lamond Tullis Sep 2013

Reaction To Amendment Of Article 27 In Rural Guanajuato, Brandon H. Lee, Dr. F. Lamond Tullis

Journal of Undergraduate Research

Modifications to article 27 of the Mexican Constitution made in January 1992 tremendously altered the land tenure system in rural Mexico. These modifications allow ejidatarios (landholders who possess a usufruct title to the land) to obtain an individual title to their land through a government program known as PROCEDE (the Program for Certification of Ejidal Rights and Titling of Urban House Lots). Having this title allows for the sale, purchase, or rental of lands. It also permits joint ventures with domestic and foreign private investors. Prior to the amendment, farmers claimed usufruct use of the land granted by the 1917 …

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New Fossil Crinoids From The Early Mississippian (Kinderhookian) Wassonville Formation Of Southeast Iowa, Forest J. Gahn, Dr. Scott Ritter Sep 2013

New Fossil Crinoids From The Early Mississippian (Kinderhookian) Wassonville Formation Of Southeast Iowa, Forest J. Gahn, Dr. Scott Ritter

Journal of Undergraduate Research

The purpose of this paper is to document a newly discovered assemblage of Early Mississippian (Kinderhookian) fossil crinoids from southeast Iowa. I will provide an introduction and background of the project, followed by the results of the research. Cited references are included at the end of the report.

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An Interlinguistic Theory Of Jazz, Barthes And 20th Century Spanish Literature, Jeff Gabbitas, Dr. Dale Pratt Sep 2013

An Interlinguistic Theory Of Jazz, Barthes And 20th Century Spanish Literature, Jeff Gabbitas, Dr. Dale Pratt

Journal of Undergraduate Research

Through this grant I have been given the opportunity to explore a common thread that ties jazz and 20th century Spanish literature together. I put a large amount of time and thought into this interlinguistic theory by studying different Spanish literary works and comparing the content and processes to some of the jazz pieces I performed while participating in the vocal jazz ensemble at Brigham Young University, and by studying other jazz works.

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Determination And Analysis Of The Functionality And Required Amino Acid Residues Of Phou In Escherichia Coli, Michael Schurdell, Dr. William Mccleary Sep 2013

Determination And Analysis Of The Functionality And Required Amino Acid Residues Of Phou In Escherichia Coli, Michael Schurdell, Dr. William Mccleary

Journal of Undergraduate Research

While researching the required amino acid residues of PhoU, we discovered a small intergenic region located between pstA and pstB on the pstSCAB-phoU operon. Defining the role of this small intergenic region took precedence over my previously proposed research project. All of my research on this project was performed in conjunction with Garrett Woodbury and William McCleary. We presented our findings in a poster presentation at the Intermountain Branch of the American Society of Microbiology Annual Meeting on Saturday, March 18, 2006. A peer reviewed article containing the full details of our work was accepted for publication on December 1, …

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Conflict: Church And State In Spain (1868-1875), Daniel M. Cloward, George R. Ryskamp Sep 2013

Conflict: Church And State In Spain (1868-1875), Daniel M. Cloward, George R. Ryskamp

Journal of Undergraduate Research

I chose to study the conflict between the Catholic Church and the new Spanish government during its reign of 1868 to 1875. In 1870, the government passed a controversial civil marriage bill, requiring each couple who wished to marry, to marry first by the State’s authority and then if they so wished to marry by the Church.1 If they did not follow this law, their marriage would not be legal and hence all offspring would be illegitimate.2 Also, inheritance laws would not be in effect for the couple nor their children and they would lose any inheritance granted by the …

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Untitled, Daniel Young Sep 2013

Untitled, Daniel Young

Journal of Undergraduate Research

Although the drainage history of intermountain western North America has been studied extensively, traditional geological and paleontological approaches have slowed in deciphering that history because most Miocene and Pliocene evidence is buried by Pleistocene and other recent alluvial sediments. To fill this void, phylogeography has emerged as a novel approach to the study of drainage history. By using genetic analysis to examine the evolutionary relationships among various populations of a given species, especially an aquatic organism, researchers can construct genetic-based distribution patterns that ostensibly reflect historic inter-basin connections. This approach can potentially fill in some of the gaps left by …

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Truth, Justice, And The Guatemalan Way: Customary Law And Lynching In A Mayan Town, Eric Bybee, Dr. George Handley Sep 2013

Truth, Justice, And The Guatemalan Way: Customary Law And Lynching In A Mayan Town, Eric Bybee, Dr. George Handley

Journal of Undergraduate Research

The primary objective of my project was to explore the relationship between customary law and lynching in a Mayan town in the Guatemalan highlands. Customary or traditional punishments occur with much greater frequency than lynchings, but the latter occurs often enough that it has come to be seen as somewhat of a phenomenon in post-conflict Guatemala. In exploring the relationship between the two, the central question I sought to answer was how two similar crimes that occurred in the same community could be punished by customary law on the one hand and lynching on the other. In order to best …

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Joseph Smith And The Social Trinity: An Analysis And Defense Of The Social Model Of The Godhead, Brett D. Mcdonald, Dr. David L. Paulsen Sep 2013

Joseph Smith And The Social Trinity: An Analysis And Defense Of The Social Model Of The Godhead, Brett D. Mcdonald, Dr. David L. Paulsen

Journal of Undergraduate Research

Excluding his claim to the resumption of public revelation and its, corollary, the re-opening of the canon, perhaps no other Mormon doctrine has received as much criticism as the conception and formulation of the trinity by Joseph Smith and his successors. Ever since Joseph declared that God the Father and Jesus Christ had appeared to him as two distinct personages in the spring of 1820, the cry of tritheism from Mormonism’s detractors has been both loud and persistent. For instance, early on, British theologian T.W.P. Taylder, asserted that Mormon doctrine was tri-theistic because it denies the “unity of the Godhead.” …

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Orphic Allusions In Horace’S Odes 3.4, David K. Shelley, William Tortorelli Sep 2013

Orphic Allusions In Horace’S Odes 3.4, David K. Shelley, William Tortorelli

Journal of Undergraduate Research

In 23 B.C. Horace published three books of Odes. The longest of these poems, Odes 3.4, has been the object of much scholarly attention, largely because of its complexity. In approaching this closely-studied poem I have sought to examine a facet which has gone virtually untouched by the scholarly literature thus far: the poem’s allusions to the mythological figure Orpheus. A musician and poet of legendary power, Orpheus was able to control nature and even overpower death with his bewitching song. Though he is never explicitly mentioned in the text, a number of ideas and themes associated with Orpheus are …

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The Antimicrobial Effects Of Honey Against H. Pylori, Walker Berkley, Dr. Frost Steele Sep 2013

The Antimicrobial Effects Of Honey Against H. Pylori, Walker Berkley, Dr. Frost Steele

Journal of Undergraduate Research

In 2005 Dr. Marshall, along with co-discoverer Dr, J Robin Warren, shared the Nobel Prize in Physiology or Medicine for their linking the bacteria H. pylori to gastric ulcers and instituting regiments of antibiotic treatments that culminated in the first long term cure for this dehabilitating stomach condition.

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School Equity And Non-Traditional Resources, Chris M. Wilson, Dr. E. Vance Randall Sep 2013

School Equity And Non-Traditional Resources, Chris M. Wilson, Dr. E. Vance Randall

Journal of Undergraduate Research

Since the landmark case of Brown v. The Board of Education (1954) there has been a continual stream of educational finance equity litigation. The focus of these court cases is the equitable allocation of resources from the state and from local sources (Larson 1990). “Equity” has conventionally been examined only by considering traditional sources of revenue (e.g., property tax, income tax, weighted pupil unit money). This study has expanded the scope of inquiry into the school equity issue by examining non-traditional sources (e.g., business partnerships, private foundations, donated services, and user fees). Analyzing non-traditional resources flowing into one urban and …

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A Self-Powered Wireless Microphone, Joel Neff, Dr. Brian D. Jensen Sep 2013

A Self-Powered Wireless Microphone, Joel Neff, Dr. Brian D. Jensen

Journal of Undergraduate Research

The idea for our project was to use vibrations from the human vocal folds to harvest energy during speech. This energy would then be used to power a wireless throat microphone, which would acquire a speech signal and then transmit it to a fixed receiver for communications systems. The measurements we took estimated that human vocal folds could produce vibrations with amplitudes on the order of 1-5 m/s2 at the skin surface on the throat. One research study done by Shad Roundy at UC-Berkeley demonstrated that a device capable of producing 300 µW of power could be driven off of …

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Establishing Successful Microfranchises, Klarissa Jackson, Dr. Kristie Seawright Sep 2013

Establishing Successful Microfranchises, Klarissa Jackson, Dr. Kristie Seawright

Journal of Undergraduate Research

By merging business sense with their desire to end poverty, social entrepreneurs are ultimately changing destined cycles of poverty. Although the concept of social change is not new, the application of business principles to social causes is revolutionary. Microfranchising, a form of social entrepreneurship, offers proven business ideas and established organizational frameworks that enable microfranchisees to launch and operate successful businesses to alleviate poverty in developing countries. Experts can standardize a successful business model and provide this prepackaged business to a microentrepreneur who lacks the skill to build a business model of his or her own. Microfranchising has potential to …

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Estrogen And Breast Cancer: Understanding The Complex Interaction One Gene At A Time, Victoria Harris, Dr. Chin-Yo Lin Sep 2013

Estrogen And Breast Cancer: Understanding The Complex Interaction One Gene At A Time, Victoria Harris, Dr. Chin-Yo Lin

Journal of Undergraduate Research

Estrogen is a steroid hormone that acts in the body in both beneficial and detrimental ways. It plays a crucial role in many human processes including coagulation, bone formation, and development of sexual organs. However, estrogen is also associated with the proliferation of breast cancer. Estrogen activates the estrogen receptor (ER), a ligand-dependent transcription factor that regulates gene expression by binding to specific DNA elements and promoting or repressing transcription.

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A Slice Of Pye: The Unique Position Of Henry James Pye In English Literature, Sean Johnson, Dr. Susan Howe Sep 2013

A Slice Of Pye: The Unique Position Of Henry James Pye In English Literature, Sean Johnson, Dr. Susan Howe

Journal of Undergraduate Research

Henry James Pye, poet laureate from 1790 to 1813, occupies a unique position in English literature. In the half dozen or so published retrospectives of the lives and works of the poets laureate, he is consistently called the worst poet ever to hold the office. Had he not been ridiculed by so many of his famous contemporaries—with Lord Byron and Robert Southey among his detractors—his name would probably have been forgotten all together. Byron called Pye “eminently respectable in everything but his poetry” (Hamilton 203). Southey, in a moment of self-deprecation, proclaimed, “I have been rhyming as doggedly and dully …

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Using The Federalist To Better Understand The Constitution: Does Publius’S “Split Personality” Pose A Problem?, Chris Bates, Dr. Brent Gilchrist Sep 2013

Using The Federalist To Better Understand The Constitution: Does Publius’S “Split Personality” Pose A Problem?, Chris Bates, Dr. Brent Gilchrist

Journal of Undergraduate Research

Considered by many to be the seminal work in American political theory, The Federalist has long stood as one of the most important commentaries on the American Constitution and constitutional system. Despite the work’s near canonical status, however, a number of authors have questioned its value as an instrument for understanding and interpreting the Constitution. One of the most important challenges to The Federalist’s interpretive value comes from Douglass Adair’s and Alpheus Thomas Mason’s split personality thesis, which claims that Hamilton’s and Madison’s respective papers espouse fundamentally different and even contradictory views. If true, the split personality thesis poses significant …

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Two Civil Wars Of Words: Milton As An American Revolutionary, Megan Roeling Coplen, Dr. Brandie Siegfried Sep 2013

Two Civil Wars Of Words: Milton As An American Revolutionary, Megan Roeling Coplen, Dr. Brandie Siegfried

Journal of Undergraduate Research

Traditionally, scholars have labeled the American Revolution as a “creation,” but this project seeks to examine it as an extension and eventual reinvention of an English national identity established a century before the war. My goal was to find what influence the writers of the English Civil War had upon the leaders of the American Revolution, showing the extent to which the American colonists borrowed ideology from their English forbearers.

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Lipidomic Analysis Of Metastatic Kidney Cancer, Brendan Coutu, Dr. John Prince Sep 2013

Lipidomic Analysis Of Metastatic Kidney Cancer, Brendan Coutu, Dr. John Prince

Journal of Undergraduate Research

Cancer not only affects individuals and families but has the greatest economic effect worldwide than any other premature cause of death.1 Diverse aspects of cancer biology are under investigation to better understand the mechanism of action of different cancer types, that biomarkers can be identified for early diagnosis, and, most importantly, that a lasting cure can be discovered.32 In the development of cancer, cells undergo a number of phenotypic changes, known as the hallmarks of cancer.2 The hallmarks of cancer are described as sustained proliferative signaling, evading growth suppressors, activating invasion and metastasis, enabling replicative immortality, inducing angiogenesis, and resisting …

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Establishing Measurement Invariance Of Thin Ideal Internalization And Body Dissatisfaction Across Studies: An Integrative Data Analysis, Kat Tumblin Green Sep 2013

Establishing Measurement Invariance Of Thin Ideal Internalization And Body Dissatisfaction Across Studies: An Integrative Data Analysis, Kat Tumblin Green

Theses and Dissertations

With increased data sharing and research collaboration options available through modern technology, there is an increased need to find more advanced techniques to analyze data across multiple studies. A systematic method of pooling participant-level versus study-level data would be particularly valuable as it would allow for more complex statistical analyses, broader assessment of constructs, and a cost effective way to examine new questions and replicate previous findings. One notable difficulty in pooling raw data in the behavioral sciences is the heterogeneity in methodologies and consequent need to establish measurement invariance. The present study explores the feasibility of using Integrative Data …

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From The Ashes Of Waco: Examining The Legal Difference Between A Cult And A Religion, Sara E. Stauffer, Dr. John Thomas Sep 2013

From The Ashes Of Waco: Examining The Legal Difference Between A Cult And A Religion, Sara E. Stauffer, Dr. John Thomas

Journal of Undergraduate Research

While working at the United States Senate in Washington, D.C., my attempts to determine the legal difference between a cult and a religion were met by brick walls and forks in the road. The question became one fraught with sticky nuances and thinly drawn lines; it was an issue shrouded in grey. In today’s world, defining a religious belief is equivalent to opening a Pandora’s box; it only unleashes trouble and controversy. Consequently, my quest for greater understanding of the legal intricacies concerning religious liberty became frustrating. I found that the more I learned, the more questions I had. I …

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The U.S. Counter-Terrorism Policy Dilemma, Tuan N. Samahon, Dr. Jeffrey F. Ringer Sep 2013

The U.S. Counter-Terrorism Policy Dilemma, Tuan N. Samahon, Dr. Jeffrey F. Ringer

Journal of Undergraduate Research

Contrary political crosscurrents beset the conduct of U.S. counter-terrorism policy. While Washington actively supports numerous friendly governments and their various peace initiatives, constitutional permissiveness and ineffective legislation enable American nationals to subsidize terrorism against these very same governments and initiatives. The U.S. counter-terrorism policy dilemma, then, is to craft a politically viable counter-terrorism program that effectively blocks domestic subsidies of terrorism abroad, while yet avoiding First Amendment right violations.

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The Rediscovered Road To Santiago De Compostela: The Economic Impact Of Modern Pilgrimage, Joseph Wood, Dr. Kendal Brown Aug 2013

The Rediscovered Road To Santiago De Compostela: The Economic Impact Of Modern Pilgrimage, Joseph Wood, Dr. Kendal Brown

Journal of Undergraduate Research

The pilgrimage to the tomb of St. James in Santiago de Compostela was proclaimed the first European Cultural itinerary by the Council of Europe in 1987. Six years later, UNESCO designated the pilgrimage route a World Heritage Site for its cultural significance during the Middle Ages. In addition to encouraging cultural exchanges in Spain, the medieval pilgrimage had significant economic and political consequences. During the last two decades of the twentieth century, the pilgrimage to Santiago de Compostela experienced a dramatic rediscovery. Once again, thousands of pilgrims began to make the journey across northern Spain to visit the tomb of …

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