Digital Commons Network^™

Preparer Opposition And Strategic Implementation Of Governmental Accounting Standards: Evidence From Public Pension Accounting Reform, Abigail Allen, Reining C. Petacchi

Faculty Publications

Widely acknowledged as one of the most controversial standards in governmental accounting, GASB 67/68 radically altered both the recognition and measurement for defined benefit public pensions. The standards require the recognition of previously only disclosed unfunded pension liabilities and increase the magnitude of reported pension liabilities by requiring the partial incorporation of a market-based discount rate. While the recognition proposal was unaltered from its initial conception to the final standards, the discount rate proposal was significantly attenuated after the initial proposal met with unanimous preparer opposition. Accordingly, we examine what incentives drive preparer lobbying positions, whether such lobbying is aligned …

An Fmri Investigation Of The Neurocognitive Processing Of Measures And Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, Jeffrey O. Williams

Faculty Publications

A central feature of most organizations is the use of measures to represent key elements of performance across multiple strategic objectives. Prior research has demonstrated a tendency for individuals to treat these measures as though they are the higher-order strategic objectives the measures were intended to represent, as opposed to imperfect representations of those strategic objectives—a phenomenon labeled surrogation. We employ an experiment to further understand this phenomenon. In this study, we capture neural activation when processing measures and when processing strategic objectives. We find that differences in brain activity when processing measures and strategic objectives are similar to the …

Evidence On Internal Audit Quality From Transitioning To Remote Audits Because Of Covid-19, Marc Eulerich, Martin Wagener, David A. Wood

Faculty Publications

As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have conducted both remote and in-person audits, we find that internal auditors perceive no difference in the efficiency and effectiveness of and stakeholders’ reliance on results from remote and in-person audits when considering all responses. However, we also find that perceived efficiency and effectiveness increase the more experience internal auditors have with remote audits. Supplemental analyses show that support from the auditee, but not …

Brokerage Relationships And Analyst Forecasts: Evidence From The Protocol For Broker Recruiting, Braiden Coleman, Michael S. Drake, Joseph Pacelli, Brady Twedt

Faculty Publications

We offer novel evidence on how the nature of brokerage-client relationships can influence the quality of equity research. We exploit a unique setting provided by the Protocol for Broker Recruiting to examine whether relaxed broker noncompete agreement enforcement generates spillover effects on sell-side analysts. Entry into this agreement reassigns ownership of the client relationship from the brokerage to individual brokers, potentially generating a greater standard of care. Using a generalized difference-in-differences research design, we provide evidence consistent with brokers reducing pressure on analysts to produce optimistic research following protocol entry. This effect is concentrated among less experienced and non-All Star …

A Tale Of Two Index Funds: Full Replication Vs. Representative Sampling*, Travis Dyer, Nicholas Guest

Faculty Publications

We examine the two approaches used by equity index funds to track their benchmark index. The first, full replication, mimics the index with exactness. The second, representative sampling, holds a subset of the index. We find that samplers trade 3-4 times more, have 30-50% higher expenses and fees, and earn 50-70 basis points lower annual returns, which is substantial given index funds’ mandate to limit tracking error to a few basis points. Besides higher expenses and transaction costs, poor stock picking also seems to contribute to samplers’ return underperformance. Overall, our analyses suggest representative sampling is associated with underperformance.

Religious Affiliation’S Association With Suicidality Across Sexual Orientations And Gender Identities, W. Justin Dyer, Michael A. Goodman

Faculty Publications

The objective was to replicate and extend earlier findings examining the intersection of sexual orientation and religious affiliation predicting suicidality. Current analyses used updated data and extended prior work by examining how affiliation relates to suicidality for transgender individuals. Data were collected in 2021 from 46,562 adolescents and were representative of Utah adolescents in grades 8, 10, and 12. In regressions, affiliation predicted suicidality and subsequent models added demographics, family functioning, drug use, feeling socially integrated, and interaction terms between sexual orientation, gender identity, and affiliation. In baseline models, affiliation was related to fewer mental health difficulties. When including drug …

Adolescent Religious Motivation: A Self-Determination Theory Approach, Sam A. Hardy, Jenae M. Nelson, Summer B. Frandsen, Amber R. Cazzell, Michael A. Goodman

Faculty Publications

The purpose of the present set of studies was to develop a short and valid measure of religious motivation based on self-determination theory and demonstrate the role of religious motivation on youth outcomes. Participants were from five studies of religious adolescents and their parents from across the U.S (total N = 2982). Using confirmatory factor analyses we created a 12-item Religious Internalization Scale (RIS-12) capturing three forms of religious motivation: external, introjected, and identified. Relations between religious motivation and youth outcomes were assessed using structural equation modeling. In general, identified religious motivation positively predicted adaptive outcomes (e.g., prosocial behaviors, psychological …

Religiosity From Age 12 To 20: Stability, Change, And Bidirectional Effects Of Attendance, Prayer, And Salience, W. Justin Dyer, Sam A. Hardy, Michael Goodman

Faculty Publications

Religiosity is a protective factor for adolescents, though research has indicated religiosity declines across adolescence. However, little research has examined how various dimensions of religiosity may change across time. With yearly data from a sample of 489 participants, the current study examined rank-order and mean level changes in religiosity from early adolescence (12 years-old) into late adolescence/emerging adulthood (20 years-old). Three dimensions of religiosity were examined, public religious practices (religious service attendance), private religious practices (prayer), and religious salience. Using cross-lagged models, reciprocal relationships between these dimensions were examined. There was significant rank-order stability, though stability was highest for attendance. …

Fremont Smoke Mixtures: Botanical Analyses Of Pipes From Wolf Village, Goshen, Utah, Michael T. Searcy, Hannah Stefffensen, Scott Ure

Faculty Publications

Over several field seasons, ceramic and stone pipes were recovered from the Fremont site of Wolf Village (AD 1000-1100). Nine of the more complete pipes included residue and burned dottle that were analyzed for macrobotanical and microbotanical remains. Three were subjected to FTIR. These analyses represent the first Fremont pipes ever analyzed for botanical remains, and the results reported in this paper provide conclusions regarding possible smoke mixtures used by the Fremont. Contents of the pipes included remains of tobacco, plants from the Amaranthaceae family, maize fragments, grasses, and various fuel woods.

The Online Criminal Trial As A Public Trial, Stephen Smith

Faculty Publications

There are two ways of favorably conceiving online trials in Sixth Amendment terms. One is that an online trial is a public trial, by its terms. The other is that an online trial may not be public, for Sixth Amendment purposes, but may nonetheless satisfy applicable constitutional demands for trials considered “closed.” This Essay proposes both: that an online trial is fundamentally “public” for Sixth Amendment purposes and, if it is not, it may still be a constitutional accommodation of the Sixth Amendment’s public trial guarantee, in appropriate circumstances.

The constitutionality of an online trial may be largely an idle …

Clinical Utility And Cost Effectiveness Of Long-Acting Lipoglycopeptides Used In Deep-Seated Infections Among Patients With Social And Economic Barriers To Care, Kayla Antosz, Majdi N. Al-Hasan, Z. Kevin Lu, Benjamin Tabor, Julie Ann Justo, Alexander Milgrom, Joseph Kohn, P. Brandon Bookstaver

Faculty Publications

The use of long-acting lipoglycopeptides (LaLGPs) in serious, deep-seated infections is of increasing interest. The purpose of this study is to evaluate the economic and clinical utility of LaLGPs in patients requiring protracted antibiotic courses who are not ideal candidates for oral transition or outpatient parenteral antibiotic therapy (OPAT). This is a retrospective, observational, matched cohort study of adult patients who received a LaLGP. Patients were matched 1:1 to those who received standard of care (SOC). Cost effectiveness was evaluated as total healthcare-related costs between groups. Clinical failure was a composite endpoint of mortality, recurrence, or need for extended antibiotics …

Protocol For Escitalopram And Language Intervention For Subacute Aphasia (Elisa): A Randomized, Double Blind, Placebo-Controlled Trial, Melissa D. Stockbridge, Julius Fridriksson, Souvik Sen, Leonardo Bonilha

Faculty Publications

In this forthcoming multicenter, prospective, randomized, double-blind placebo-controlled trial, we will investigate the augmentative effects of a selective serotonin reuptake inhibitor, escitalopram, on language therapy in individuals with post-stroke aphasia. We hypothesize that, when combined with language therapy, daily escitalopram will result in greater improvement than placebo in an untrained picture naming task (Philadelphia Naming Test short form) administered one week after the end of language therapy. We also will examine whether escitalopram's effect on language is independent of its effect on depression, varies with lesion location, or is associated with increased functional connectivity within the left hemisphere. Finally, we …

A Global Ocean Oxygen Database And Atlas For Assessing And Predicting Deoxygenation And Ocean Health In The Open And Coastal Ocean, Marilaure Grégoire, Véronique Garçon, Hernan Garcia, Denise Breitburg, Kirsten Isensee, Andreas Oschlies, Maciej Telszewski, Alexander Barth, Henry C. Bittig, Jacob Carstensen, Thierry Carval, Fei Chai, Francisco Chavez, Daniel Conley, Laurent Coppola, Sean Crowe, Kim Currie, Minhan Dai, Bruno Deflandre, Boris Dewitte, Robert Diaz, Emilio Garcia-Robledo, Denis Gilbert, Alessandra Giorgetti, Ronnie Glud, Dimitri Gutierrez, Shigeki Hosoda, Masao Ishii, Gil Jacinto, Chris Langdon, Siv K. Lauvset, Lisa A. Levin, Karin E. Limburg

Faculty Publications

In this paper, we outline the need for a coordinated international effort toward the building of an open-access Global Ocean Oxygen Database and ATlas (GO2DAT) complying with the FAIR principles (Findable, Accessible, Interoperable, and Reusable). GO2DAT will combine data from the coastal and open ocean, as measured by the chemical Winkler titration method or by sensors (e.g., optodes, electrodes) from Eulerian and Lagrangian platforms (e.g., ships, moorings, profiling floats, gliders, ships of opportunities, marine mammals, cabled observatories). GO2DAT will further adopt a community-agreed, fully documented metadata format and a consistent quality control (QC) procedure and quality flagging (QF) system. GO2DAT …

Online Vocal-Health Education Program For Teachers, Tammy Shilling, Heather Verhelle, Julia Johnson

Faculty Publications

No abstract provided.

Family Composition And Stability For Orphans: A Longitudinal Study Of Well-Being In 5 Low- And Middle-Income Countries, Christine L. Gray, Kathryn Whetten, Julie L. Daniels, Michael G. Hudgens, Audrey E. Pettifor, Amy M. Hobbie, Nathan M. Thielman, Misganaw E. Dubie, Dafrosa Itemba, Ira Madan, Vanroth Vann, Austine I. Wasonga, Rachel Manongi, Jan Ostermann Ph.D., Rachel A. Whetten, Brian W. Pence

Faculty Publications

Objectives: Many orphaned children in low- and middle-income countries live with family. Yet, their household composition and its stability are not well-characterized, nor is impact of stability on longer-term outcomes.

Methods: We used the longitudinal, multi-country Positive Outcomes for Orphans cohort to describe adult family living with orphans. Stability was measured by changes in presence of six familial relations over time, and related to three outcomes: 1) incident abuse, 2) cognitive functioning, 3) emotional difficulties. Associations were estimated using generalized linear models fit with generalized estimating equations. For abuse, Poisson regression estimated risk ratios. For continuous scores of cognitive functioning …

Acute Pediatric Chagas Disease In Antioquia, Colombia: A Geographic Location Of Suspected Oral Transmission, Lídia Gual-Gonzalez, Catalina Aango-Ferreira, Laura Camila Lopera-Restrepo, Omar Cantillo-Barraza, Daniela Velásquez Marín, Natalia Restrepo Bustamante, Omar Triana-Chavez, Melissa Nolan Ph.D., Mph

Faculty Publications

Chagas disease, Trypanosoma cruzi infection, is an insidious cause of heart failure in Latin America. Early diagnosis and treatment are critical to prevent irreversible myocardial damage that progressively accumulates over decades. Several structural barriers account for the less than 1% of cases in Colombia being treated, including poor physician knowledge, especially considering that some regions are considered non-endemic. The two cases reported here represent an emerging epidemiologic scenario associated with pediatric Chagas disease. Both cases are suspected oral transmitted parasitic infection in a geographic region of Colombia (Andean region of Antioquia) where no previous oral transmission of Chagas disease had …

Variedades. Second Edition. Intermediate/ Advanced Spanish Conversation, Carmela V. Mattza

Faculty Publications

VARIEDADES. Second Edition. Intermediate/ Advanced Spanish Conversation is a textbook for the student at the intermediate / advanced intermediate level. Through audiovisual activities, the student is expected to put their previous knowledge into practice and improve their ability to understand, write, listen, and speak in Spanish. VARIEDADES offers communicative activities that can be easily adapted into courses of different levels. In addition, it offers an appendix of activities with films and a Spanish grammar section that by subject directs the student to electronic databases that are freely accessible or are part of the Open Access platform.

A New Criterion For Fluoroquinolone-Associated Disability Diagnosis: Functional Gastrointestinal Disorders, Deanna N. Cannizzaro, Lydia F. Naughton, Maya Z. Freeman, Linda Martin, Charles L. Bennett M.D., Ph.D., Cecilia Bove

Faculty Publications

Background and Objectives: Fluoroquinolones (FQs) are a broad-spectrum class of antibiotics routinely prescribed for common bacterial infections despite recent recommendations to use them only for life-threatening cases. In addition to their antimicrobial properties, FQs act in the central nervous system as GABAA receptor inhibitors, which could potentially affect functionality of the vagus nerve at the forefront of gastrointestinal (GI) tract function. Alterations in neural control of digestion have been shown to be linked to Functional Gastrointestinal Disorders (FGIDs), which are usually diagnosed based on self-reported symptoms. The aim of this study was to assess the incidence of FGIDs following FQ …

Moby-Dick As Corporate Catastrophe: Law, Ethics, And Redemption, David Yosifon

Faculty Publications

Herman Melville’s Moby-Dick serves here as a vehicle through which to interrogate core features of American corporate law and excavate some of the deeper lessons about the human soul that lurk behind the pasteboard mask of the law’s black letter. The inquiry yields an illuminating vantage on the ethical consequences of corporate capital structure, the law of corporate purpose, the meaning of voluntarism, the ethical stakes of corporate fiduciary obligations, and the role of lawyers in preventing or facilitating corporate catastrophe. No prior familiarity with the novel or corporate law is required.

Trusts From A To Z: Legal Ethics, Thomas Simmons

Faculty Publications

No abstract provided.

Collaboration, Policies, And Programming: Advising Administrators’ Perspectives On Academic Recovery, Pietro Sasso, Shelley Price-Williams, Tiffany Shemwell

Faculty Publications

Colleges and universities use academic recovery programs as one strategy to improve student retention. Relying on interview data with mid-level academic advising administrators who coordinate academic recovery programs, this study describes key elements of those programs and challenges advising administrators face in implementing or managing those elements. Specifically, academic recovery programs rely on campus collaboration, administering policy, and supplemental programming to help students succeed. Administrators cited a lack of institutional support and resources as barriers to successfully implementing or creating collaboration, policies, and programming. We conclude by discussing implications for practice and suggestions for improving academic probation and recovery programs.

Basis For Changes In The Disease Burden Estimates Related To Vitamin A And Zinc Deficiencies In The 2017 And 2019 Global Burden Of Disease Studies, Sonja Y. Hess, Alexander C. Mclain, Haley Lescinsky, Kenneth H. Brown, Ashkan Afshin, Reed Atkin, Saskia Jm Osendarp

Faculty Publications

Background:

The Global Burden of Disease (GBD) Study provides estimates of death and disability from eighty-seven risk factors, including some micronutrient deficiencies. Objectives:

To review methodological changes that led to large differences in the disease burden estimates for vitamin A and Zn deficiencies between the GBD 2017 and 2019 Studies. Methods:

GBD publications were reviewed; additional information was provided by GBD researchers. Results:

Vitamin A deficiency prevalence is based on plasma retinol concentration, whereas the estimate for Zn deficiency prevalence uses dietary adequacy as a proxy. The estimated global prevalence of vitamin A deficiency for children aged 1–4 years in …

At-Sensor Radiometric Correction Of A Multispectral Camera (Rededge) For Suas Vegetation Mapping, Cuizhen Wang

Faculty Publications

Rapid advancement of drone technology enables small unmanned aircraft systems (sUAS) for quantitative applications in public and private sectors. The drone-mounted 5-band MicaSense RedEdge cameras, for example, have been popularly adopted in the agroindustry for assessment of crop healthiness. The camera extracts surface reflectance by referring to a pre-calibrated reflectance panel (CRP). This study tests the performance of a Matrace100/RedEdge-M camera in extracting surface reflectance orthoimages. Exploring multiple flights and field experiments, an at-sensor radiometric correction model was developed that integrated the default CRP and a Downwelling Light Sensor (DLS). Results at three vegetated sites reveal that the current CRP-only …

Nutrient Intake And Dietary Inflammatory Potential In Current And Recovered Anorexia Nervosa, Olivia Patsalos, Bethan Dalton, Christia Kyprianou, Joseph Firth, Nitin Shivappa Mbbs, Mph, Ph.D., James Hébert Scd, Ulrike Schmidt, Hubertus Himmerich

Faculty Publications

Anorexia nervosa (AN) is characterised by disrupted and restrictive eating patterns. Recent investigations and meta-analyses have found altered concentrations of inflammatory markers in people with current AN. We aimed to assess nutrient intake in participants with current or recovered AN, as compared to healthy individuals, and explore group differences in dietary inflammatory potential as a possible explanation for the observed alterations in inflammatory markers. We recruited participants with current AN (n = 51), those recovered from AN (n = 23), and healthy controls (n = 49). We used the Food Frequency Questionnaire (FFQ), to calculate a Dietary …

Gut Microbiota Composition And Predicted Microbial Metabolic Pathways Of Obesity Prone And Obesity Resistant Outbred Sprague-Dawley Cd Rats May Account For Differences In Their Phenotype, Diana N. Obanda, Michael J. Keenan, Ryan Page, Anne M. Raggio, Christopher M. Taylor, Brian D. Marx, Rhett W. Stout, Justin Guice, Meng Luo, David A. Welsh, Diana Coulon, Claudia Husseneder

Faculty Publications

Like humans, outbred Sprague-Dawley CD rats exhibit a polygenic pattern of inheritance of the obese phenotype and not all individuals exposed to a high calorie intake develop obesity. We hypothesized that differences in gut microbiota composition account for phenotype differences between obese prone (OP) and obese resistant (OR) rats. We studied the gut microbiota composition of OPand OR rats after a high fat (HF) diet and how they respond to fermentation of resistant starch (RS). In phase 1 of the study 28 OP and 28 OR rats were fed a HF diet. In order to determine causal role of microbiota …

The Global Burden Of Adolescent And Young Adult Cancer In 2019: A Systematic Analysis For The Global Burden Of Disease Study 2019, Elysia M. Alvarez, Lisa M. Force, Rixing Xu, Kelly Compton, Dan Lu, Ismaeel Yunusa Ph. D., Et Al.

Faculty Publications

Background

Methods

Genomics And Transcriptomics Landscapes Associated To Changes In Insulin Sensitivity In Response To Endurance Exercise Training, Louise Y. Takeshita, Peter K. Davidsen, John M. Herbert, Philipp Antczak, Matthijs K.C. Hesslink, Patrick Schrauwen, S. John Weisnagel, Jeremy M. Robbins, Robert E. Gerszten, Sujoy Ghosh, Mark A. Sarzynski Ph.D., Faha, Facsm, Claude Bouchard, Francesco Falciani

Faculty Publications

Despite good adherence to supervised endurance exercise training (EET), some individuals experience no or little improvement in peripheral insulin sensitivity. The genetic and molecular mechanisms underlying this phenomenon are currently not understood. By investigating genome-wide variants associated with baseline and exercise-induced changes (∆) in insulin sensitivity index (S_i) in healthy volunteers, we have identified novel candidate genes whose mouse knockouts phenotypes were consistent with a causative effect on S_i. An integrative analysis of functional genomic and transcriptomic profiles suggests genetic variants have an aggregate effect on baseline S_i and ∆S_i, focused around cholinergic …

Reconciling Assumptions In Bottom-Up And Top-Down Approaches For Estimating Aerosol Emission Rates From Wildland Fires Using Observations From Firex-Aq, E. B. Wiggins, Bruce E. Anderson, M. D. Brown, Pedro Campuzano-Jost, Gao Chen, James Crawford, Ewan C. Crosbie, Jack E. Dibb, Joshua P. Digangi, Glenn S. Diskin, M. Fenn, F. Gallo, E. M. Gargulinski, Hongyu Guo, J. Hair, H. S. Halliday, C. Ichoku, Jose L. Jimenez, Carolyn E. Jordan, Joseph M. Katich, J. B. Nowak, Anne E. Perring, Claire E. Robinson, K. J. Sanchez, M. Schueneman, J. P. Schwarz, T. J. Shingler, M. A. Shook, A. J. Soja, C. E. Stockwell, K. L. Thornhill, K. R. Travis, C. Warneke, E. L. Winstead, L. D. Ziemba, R. H. Moore

Faculty Publications

Accurate fire emissions inventories are crucial to predict the impacts of wildland fires on air quality and atmospheric composition. Two traditional approaches are widely used to calculate fire emissions: a satellite-based top-down approach and a fuels-based bottom-up approach. However, these methods often considerably disagree on the amount of particulate mass emitted from fires. Previously available observational datasets tended to be sparse, and lacked the statistics needed to resolve these methodological discrepancies. Here, we leverage the extensive and comprehensive airborne in situ and remote sensing measurements of smoke plumes from the recent Fire Influence on Regional to Global Environments and Air …

Oxidative Stress Indices In Asd Children In Sub-Sahara Africa, Ishiaq Olayinka Omotosho, Adekunbi Olufunke Akinade, Ikeoluwa Abiola Lagunju, Momoh A. Yakubu

Faculty Publications

Background: The pathogenesis of autism spectrum disorder (ASD) remains a medical challenge even in the developed world. Although genetics and epigenetic factors have been variously indicted as major causes of the disorder, development of oxidative stress especially in the formative years of children has equally gained prominence as an etiological basis of the disorder. Oxidative stress is characterized by the production of excessive amounts of free radicals, decreased levels of antioxidants with the attendant imbalance in oxidant/antioxidant ratio. This study was designed to determine the levels of essential metals [magnesium (Mg), zinc (Zn), and copper (Cu)] and toxic metal, lead …

Oral Absorption And Drug Interaction Kinetics Of Moxifloxacin In An Animal Model Of Weightlessness, Dong Liang, Jing Ma, Bo Wei

Faculty Publications

To investigate the effect of simulated weightlessness on the pharmacokinetics of orally administered moxifloxacin and the antacid Maalox or the antidiarrheal Pepto-Bismol using a tail-suspended (TS) rat model of microgravity. Fasted control and TS, jugular-vein-cannulated, male Sprague-Dawley rats received either a single 5 mg/kg intravenous dose or a single 10 mg/kg oral dose of moxifloxacin alone or with a 0.625 mL/kg oral dose of Maalox or a 1.43 mL/kg oral dose of Pepto-Bismol. Plasma concentrations of moxifloxacin were measured by HPLC. Pharmacokinetic data were analyzed using WinNonlin. Simulated weightlessness had no effect on moxifloxacin disposition after intravenous administration but significantly …