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Articles 1951 - 1980 of 9695
Full-Text Articles in Entire DC Network
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward
All Faculty Scholarship for the College of Business
In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports …
Should The Sec Adopt International Financial Reporting Standards?, Clemense Ehoff Jr., Dov Fischer
Should The Sec Adopt International Financial Reporting Standards?, Clemense Ehoff Jr., Dov Fischer
All Faculty Scholarship for the College of Business
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). By the end of 2011, the SEC will likely decide on whether to adopt International Financial Reporting Standards as the financial reporting system for U.S. public companies, continue with the convergence project, or reject IFRS altogether. This paper examines the benefits and drawbacks of each option and formulates a recommendation as to which option is in the best interest of U.S. investors.
A Survey Of Accounting Faculty Perceptions Regarding Tenure And Post-Tenure Review, James H. Thompson
A Survey Of Accounting Faculty Perceptions Regarding Tenure And Post-Tenure Review, James H. Thompson
All Faculty Scholarship for the College of Business
Attaining tenure is a goal of every faculty member. Indeed, at the beginning of every faculty member’s career, there is concern regarding the process of earning tenure. Many factors enter into the tenure decision, but most universities place weight on three primary factors: teaching effectiveness, research activity, and demonstration of service to the university and beyond. The relative importance of these three factors varies, but most universities expect “satisfactory” performance in all three areas. One of the historical reasons for faculty tenure is to protect academic freedom. Once tenure was attained, a faculty member’s academic freedom was considered safe. Recent …
A Substitute Teacher’S Guide: Helpful Resources And Information To Use In The Classroom, Kara Joanne Knutson
A Substitute Teacher’S Guide: Helpful Resources And Information To Use In The Classroom, Kara Joanne Knutson
All Graduate Projects
Teachers are absent from the classroom more often today than in the past, giving substitute teachers an essential part in the education system. Research shows that substitutes are not always adequately prepared to teach, and are sometimes left with inadequate lesson plans, or none at all (Damle, 2009). When the regular teacher is absent, it is beneficial to have a guide with strategies and activities to utilize if needed. This project contains a guide for substitutes to use for students in kindergarten through fifth grade, which includes valuable teaching techniques, first aid tips, and individualized educational activities geared towards each …
Direction Of The Play: Dracula: The Vampire Play, Nicholas T. Hutchinson
Direction Of The Play: Dracula: The Vampire Play, Nicholas T. Hutchinson
Graduate Student Projects
This project entailed the selection, background research and documentation, casting, vocal coaching, direction, and post-production analysis of Heritage Theatre's Nicholas Hutchinson's production of Dracula: The Vampire Play. Documentation included research and analysis of the play and an evaluation of the play as a production vehicle for Heritage Theatre located in Perry, Utah. The analysis also includes a discussion as to the non-traditional directorial vision of this production.
Direction Of The Play: Dead Man Walking, Michelle Willden
Direction Of The Play: Dead Man Walking, Michelle Willden
Graduate Student Projects
This project entailed the selection, background research and documentation, casting, direction, and post-production analysis of Bingham High School's Production of Tim Robbin's Dead Man Walking. Documentation included research and analysis of the play and an evaluation of the play as a production vehicle for the Department at Bingham High School.
Direction Of The Play: Dead Man Walking, Patrick Williams
Direction Of The Play: Dead Man Walking, Patrick Williams
Graduate Student Projects
This project entailed the selection, background research and documentation, producing, set and house design, casting, direction, collaboration, and post-production analysis of Mater Dei High School's Production of Tim Robbin's Dead Man Walking, and The Dead Man Walking School Theatre Project. Documentation included research and analysis of the play as a production vehicle for the Project: Discourse event for the Performing Arts Department of Mater Dei High School. The analysis also includes a discussion as to the candidate's directorial vision and execution of this production.
Euler's Early Work In Diophantine Analysis, Benjamin Livingston
Euler's Early Work In Diophantine Analysis, Benjamin Livingston
Undergraduate Honors Theses
We examine the mathematical and historical context of Leonhard Euler's first paper on Diophantine Equations, "De Solutione Problematum Diophanteorum Per Numeros Integros," (E29). We reexamine and verify Euler's calculations, and we translate his work into modern notation. Euler struggled in working with Diophantine Equations at first, which makes his work difficult to follow. We found several perviously-unreported errors in the paper. We show how these errors can be fixed without changing the main idea of Euler's argument. We also compare E29 to another paper on Diophantine Equations which Euler wrote later in life. In this paper, Euler's mathematical ideas are …
Flying In The Dark: Managing The Risks, Dale Wilson
Flying In The Dark: Managing The Risks, Dale Wilson
All Faculty Scholarship for the College of Education and Professional Studies
No abstract provided.
A Discussion Of The Mental Health Of Public School Teachers, Gary W. Ballou
A Discussion Of The Mental Health Of Public School Teachers, Gary W. Ballou
All Faculty Scholarship for the College of Education and Professional Studies
It has been suggested that public school teachers are exposed to highly stressful situations which are related to psychological and psychiatric problems. Unfortunately, there is no quantitative data suggesting which factors contribute to improving the mental health of American teachers, nor have there been any prior studies that have directly compared the factors associated with mental health disturbances between teachers and workers in other occupations in the United States. In light of this, I felt it crucial to find the factors associated with psychological/psychiatric problems in public school teachers in the United States using an appropriate reference professional group.
Student Interpreters Show Encoding And Recall Differences For Information In English And American Sign Language, Jesse R. James, Kara I. Gabriel
Student Interpreters Show Encoding And Recall Differences For Information In English And American Sign Language, Jesse R. James, Kara I. Gabriel
All Faculty Scholarship for the College of the Sciences
This study investigated whether student interpreters encode and recall words differently in signed and spoken languages. Participants viewed and then recalled word lists, half of which were related through specific encoding strategies (i.e., experimental lists), and half of which lacked the availability of those strategies (i.e., control lists). Total words recalled and the temporal recall order were compared across experimental and control lists. Student interpreters utilised different strategies to remember words in English and American Sign Language (ASL), suggesting that student interpreters do not default to first-language (English) spoken strategies when encoding second-language (ASL) signed lists. However, the total number …
Holocene Arroyo Cut And Fills Cycles, South-Central Washington, Matthew Ian Durkee
Holocene Arroyo Cut And Fills Cycles, South-Central Washington, Matthew Ian Durkee
All Master's Theses
Ephemeral streams have cut deeply incised arroyos into alluvial and eolian sediments in many of the watersheds within the Yakima Training Center (YTC) military reservation, south-central Washington. The most recent channel incision episode along Selah Creek is primarily attributed to multiple failures of an irrigation reservoir dam during the winters of 1909 and 1910. The modern arroyo exposed evidence of at least one previous episode of arroyo incision to a depth of ~4 m that occurred just prior to 1530- 1340 cal yr BP. Filling of this paleo-arroyo with fine to coarse grained sand ceased between 650-103 cal yr BP. …
Women Managing Women: A Good Idea?, Wendy Cook, Nancy Graber Pigeon, James L. Nimnicht
Women Managing Women: A Good Idea?, Wendy Cook, Nancy Graber Pigeon, James L. Nimnicht
All Faculty Scholarship for the College of Business
As women continue to move into the workplace and into managerial positions, the wage gap for female employees is not improving. In this study, we examine the effect of having a female manager on the wages and hierarchical growth of female employees. Findings suggest that female employees may be better served by working for male managers.
The Effect Of Product Demand Decline On Investments In Innovations: Evidence From The U.S. Defense Industry, Donald W. Gribbin, Hong Qian, Ke Zhong
The Effect Of Product Demand Decline On Investments In Innovations: Evidence From The U.S. Defense Industry, Donald W. Gribbin, Hong Qian, Ke Zhong
All Faculty Scholarship for the College of Business
The end of the Cold War led to a substantial decline in defense product demand. This study investigates the effects of product demand decline on defense firms’ investments in R&D for innovations. Our evidence indicates significant lower levels of R&D intensity for the low demand period (1993 to 1998) than for the high demand period (1984 to 1989). We also find significant declines in the defense firms' return on assets over the period, which is mainly attributable to a significant decrease in the firms' efficiency of using assets to produce sales. The defense firms, despite decline in defense product sales, …
Wage Inequality And Offshoring: Are They Related?, Koushik Ghosh, Peter J. Saunders, Thomas Tenerelli
Wage Inequality And Offshoring: Are They Related?, Koushik Ghosh, Peter J. Saunders, Thomas Tenerelli
All Faculty Scholarship for the College of Business
The objective of this paper is to investigate the impact of offs ho ring on wage inequality and labor productivity in the U.S. Short-run and long-run data tests are undertaken to analyze the relationship among off shoring, wage inequality, and labor productivity in the U.S. Cointegration tests indicate that these three variables are related in the long-run. The main contribution of this paper lies in its focus on the short-run investigation of the relationship among these three variables. This investigation is conducted using the vector error correction (VEC) testing framework. VEC tests indicate that offshoring has had a statistically significant …
Great Northwest Athletic Conference Cross Country Coaching Records, Great Northwest Athletic Conference
Great Northwest Athletic Conference Cross Country Coaching Records, Great Northwest Athletic Conference
Cross-Country Running
No abstract provided.
Great Northwest Athletic Conference Cross Country Rosters, Great Northwest Athletic Conference
Great Northwest Athletic Conference Cross Country Rosters, Great Northwest Athletic Conference
Cross-Country Running
No abstract provided.
Great Northwest Athletic Conference Cross Country Championships, Great Northwest Athletic Conference
Great Northwest Athletic Conference Cross Country Championships, Great Northwest Athletic Conference
Cross-Country Running
No abstract provided.
Cross Country Runners Of The Week, Great Northwest Athletic Conference
Cross Country Runners Of The Week, Great Northwest Athletic Conference
Cross-Country Running
No abstract provided.
Ncaa Division Ii West Regional Cross Country Championships (1998-2011), Great Northwest Athletic Conference
Ncaa Division Ii West Regional Cross Country Championships (1998-2011), Great Northwest Athletic Conference
Cross-Country Running
No abstract provided.
Great Northwest Athletic Conference Cross Country Academic All-Stars (Through 2011), Great Northwest Athletic Conference
Great Northwest Athletic Conference Cross Country Academic All-Stars (Through 2011), Great Northwest Athletic Conference
Cross-Country Running
No abstract provided.
Central Washington University Athletic Hall Of Fame Nominees, 2011, Central Washington University Athletic Hall Of Fame Council
Central Washington University Athletic Hall Of Fame Nominees, 2011, Central Washington University Athletic Hall Of Fame Council
Athletic Hall of Fame
No abstract provided.
Gnac And Ncaa Track And Field Indoor Qualifying Marks, Great Northwest Athletic Conference
Gnac And Ncaa Track And Field Indoor Qualifying Marks, Great Northwest Athletic Conference
Track and Field
No abstract provided.
Gnac And Ncaa Track And Field Outdoor Qualifying Marks, Great Northwest Athletic Conference
Gnac And Ncaa Track And Field Outdoor Qualifying Marks, Great Northwest Athletic Conference
Track and Field
No abstract provided.
Great Northwest Athletic Conference Performances At National Meets, Great Northwest Athletic Conference
Great Northwest Athletic Conference Performances At National Meets, Great Northwest Athletic Conference
Track and Field
No abstract provided.
Great Northwest Athletic Conference Track And Field Athletes-Of-The-Week, Great Northwest Athletic Conference
Great Northwest Athletic Conference Track And Field Athletes-Of-The-Week, Great Northwest Athletic Conference
Track and Field
No abstract provided.
2011 Great Northwest Athletic Conference Track-And-Field Rosters, Great Northwest Athletic Conference
2011 Great Northwest Athletic Conference Track-And-Field Rosters, Great Northwest Athletic Conference
Track and Field
No abstract provided.
2011 Great Northwest Athletic Conference Indoor Meet Schedule, Great Northwest Athletic Conference
2011 Great Northwest Athletic Conference Indoor Meet Schedule, Great Northwest Athletic Conference
Track and Field
No abstract provided.
December 1-2, 2011 - Board Of Trustees Meeting Minutes, Regular And Special Meetings, Board Of Trustees, Central Washington University
December 1-2, 2011 - Board Of Trustees Meeting Minutes, Regular And Special Meetings, Board Of Trustees, Central Washington University
Board of Trustees Meeting Minutes
Meeting minutes for the Regular and Special Sessions of the Board of Trustees at Central Washington University, December 1-2, 2011.
The Observer, Central Washington University
The Observer, Central Washington University
Student Newspaper
Student newspaper for Central Washington University for December 1, 2011-January 11, 2012. Vol. 89, No. 9.