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2008

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Impairment Practices Of Selected Publicly-Listed Companies In The Philippine Mining Industry, Florenz C. Tugas Jan 2008

Impairment Practices Of Selected Publicly-Listed Companies In The Philippine Mining Industry, Florenz C. Tugas

DLSU Business & Economics Review

As evidenced by new accounting standards, the advent of harmonization of accounting standards has caused a shift from historical basis accounting to fair value accounting. A bigger impact of this shift is manifested through revaluations and impairment. But recent events that concern complexities associated with the practical application of this standard have surfaced causing many companies to not full comply with its provisions. This study, therefore, attempts to investigate the compliance of ten selected companies belonging to the mining industry with provisions of PAS 36; and to determine existing impairment practices in the mining industry. Results reveal that selected companies …


Make Haste Or Waste: A Case Study On Predicting Bankruptcy Of Weyst Oyl Corporation Using Altman's Z-Score Model, Joy S. Rabo Jan 2008

Make Haste Or Waste: A Case Study On Predicting Bankruptcy Of Weyst Oyl Corporation Using Altman's Z-Score Model, Joy S. Rabo

DLSU Business & Economics Review

The motivation for research in corporate bankruptcy prediction is clear: the early detection of financial distress and the use of corrective measures are preferable to filing for protection under the bankruptcy law. This study analyzes if the application of Altman’s Z-score model will send a danger signal to the company management and contribute to the improvement of Weyst Oyl Corporation’s financial status. A used oil treating company established in 1978, Weyst Oyl Corporation, which has consistently been operating profitably for 17 years since its formation, decided in 1996 to acquire machinery which would increase plant capacity. It did so without …


Public Health Law For A Brave New World; Book Review: Lawrence O. Gostin, Public Health Law: Power, Duty, Restraint, Elizabeth Weeks Leonard Jan 2008

Public Health Law For A Brave New World; Book Review: Lawrence O. Gostin, Public Health Law: Power, Duty, Restraint, Elizabeth Weeks Leonard

Scholarly Works

This is book review of Lawrence O. Gostin's new edition of Public Health Law: Power, Duty, Restraint (University of California Press, Berkeley, California, 2d ed., 2008). A review of a second edition of a book may be somewhat unusual as subsequent editions of already published works typically do not break new ground. But this book is different. Gostin's first edition, published in 2000, established and defined the modern field of public health law. The revised and expanded second edition emerges in the post-9/11, post-Katrina, post-Bush world. Gostin now seeks to apply public health paradigms to social problems beyond the field's …


A New Design For The Hudson Community School District's Website, Shannon Michelle Horn Jan 2008

A New Design For The Hudson Community School District's Website, Shannon Michelle Horn

Honors Program Theses

Technology is increasingly becoming a bigger and more important part of our daily lives. Especially in such institutions as the public education system, the Internet is becoming more widely used as a source of information and a means of communication between the district and parents, students, the community, and even teachers. The Internet, and all forms of technology, is increasingly becoming the primary way people access information, especially in education. As more and more schools are depending on the Internet to promote their schools, they are in tum becoming dependent on how outsiders view their website as a first impression …


The Myth And Reality Of Prom: A Qualitative Examination Of The American High School Prom Experience, Sarah C. Brandt Jan 2008

The Myth And Reality Of Prom: A Qualitative Examination Of The American High School Prom Experience, Sarah C. Brandt

Honors Program Theses

This research compares social and cultural myths about the prom with the reality of the high school prom experience. Data include content analysis of prom-related popular media, and ten qualitative interviews with individuals aged 20-25 about their high school prom experiences. Perceptions of what prom is supposed to be like are influence heavily by the media; study participants' real prom experiences were quite different. Additionally, participants' prom experiences related less with popular media depictions and more with their actual social status in high school culture. Findings support that the media present a narrow, idealized depiction of the prom that rarely …


Novel Wiregrid Micropolarizers For Infrared Imaging Polarimetry, Zhi Wu Jan 2008

Novel Wiregrid Micropolarizers For Infrared Imaging Polarimetry, Zhi Wu

Graduate Theses and Dissertations

No abstract provided.


A Scanning Microscope Platform For High Resolution Nonlinear Imaging And Laser Direct Writing, Shuangyang Yang Jan 2008

A Scanning Microscope Platform For High Resolution Nonlinear Imaging And Laser Direct Writing, Shuangyang Yang

Graduate Theses and Dissertations

No abstract provided.


Birthrate And Population Density As Predictors Of Quality Of Life, Jessica M. Young Jan 2008

Birthrate And Population Density As Predictors Of Quality Of Life, Jessica M. Young

Honors Program Theses

It is thought that economies can benefit from developing their members by providing more opportunities. Thus, when populations grow quickly or are large, quality of life may decrease due to fewer opportunities. To test this hypothesis, two studies were used to investigate correlations between population and quality of life variables. The first study considered U.S. states, while the second study examined countries. Population measures included birthrate and population density, as well as population growth rate for countries. State quality of life measures were: graduation rates, GDP, unemployment, poverty, violent crime rate, and income. Country measures were: life expectancy, literacy, GDP …


The Effect Of Two Types Of Recovery On The Decline In Performance After Intense Bouts Of Exercise, Whitney Shindelar Jan 2008

The Effect Of Two Types Of Recovery On The Decline In Performance After Intense Bouts Of Exercise, Whitney Shindelar

Honors Program Theses

Anyone who is recreationally active, whether an athlete or someone in the general population, has some preferred action they choose to engage in after an extensive bout of intense exercise. According to Comparison of Two Strategies on Recovery after Exhausting Exercise, the common recommendation of raising your arms above your head in order to recover more quickly and thoroughly has been shown to not be the optimal recovery mechanism. The previously mentioned study has recently shown that a subject's heart rate decreased dramatically faster, which then decreased their over all recovery time, when they opted to bend at the …


Table Of Contents, Journal On Telecommunications & High Technology Law Jan 2008

Table Of Contents, Journal On Telecommunications & High Technology Law

Colorado Technology Law Journal

No abstract provided.


The Future Of 9-1-1: New Technologies And The Need For Reform, Philip J. Weiser, Dale Hatfield, Brad Bernthal Jan 2008

The Future Of 9-1-1: New Technologies And The Need For Reform, Philip J. Weiser, Dale Hatfield, Brad Bernthal

Colorado Technology Law Journal

No abstract provided.


Federalism And The Telephone: The Case For Preemptive Federal Deregulation In The New World Of Intermodal Competition, Charles J. Cooper, Brian Stuart Koukoutchos Jan 2008

Federalism And The Telephone: The Case For Preemptive Federal Deregulation In The New World Of Intermodal Competition, Charles J. Cooper, Brian Stuart Koukoutchos

Colorado Technology Law Journal

No abstract provided.


Neither Fish Nor Fowl: New Strategies For Selective Regulation Of Information Services, Rob Frieden Jan 2008

Neither Fish Nor Fowl: New Strategies For Selective Regulation Of Information Services, Rob Frieden

Colorado Technology Law Journal

No abstract provided.


Patents And Antitrust: Application To Adjacent Markets, Nicholas Economides, William N. Hebert Jan 2008

Patents And Antitrust: Application To Adjacent Markets, Nicholas Economides, William N. Hebert

Colorado Technology Law Journal

No abstract provided.


The Real Id Act And Biometric Technology: A Nightmare For Citizens And The States That Have To Implement It, Patrick R. Thiessen Jan 2008

The Real Id Act And Biometric Technology: A Nightmare For Citizens And The States That Have To Implement It, Patrick R. Thiessen

Colorado Technology Law Journal

No abstract provided.


Federal Regulation And Competitive Access To Multiple-Unit Premises: More Choice In Communications Services?, Lynne Holt, Mark Jamison Jan 2008

Federal Regulation And Competitive Access To Multiple-Unit Premises: More Choice In Communications Services?, Lynne Holt, Mark Jamison

Colorado Technology Law Journal

No abstract provided.


A Global First Amendment?, Kaydee Smith Jan 2008

A Global First Amendment?, Kaydee Smith

Colorado Technology Law Journal

No abstract provided.


The Effects Of Nanoscale Disorder On The Paramagnetic To Ferromagnetic Transition In Melt-Spun Gadolinium And Gadolinium Iron Alloys, Justin Gary Bohnet Jan 2008

The Effects Of Nanoscale Disorder On The Paramagnetic To Ferromagnetic Transition In Melt-Spun Gadolinium And Gadolinium Iron Alloys, Justin Gary Bohnet

Honors Program Theses

As nanoscale science continues to flourish, scientists strive to understand how structure and order (or disorder) on the nanoscale contribute to macroscopic properties, such as magnetism. This study examines alloys of gadolinium and iron that have been nanostructured through the process of melt-spinning. The result was a two-part system consisting of small (~70 nm) gadolinium grains surrounded by an amorphous gadolinium and iron matrix. Measurements of the samples’ DC magnetization and AC susceptibility were performed. By looking at the paramagnetic to ferromagnetic transition in the materials, the critical exponents were obtained and used to classify and understand how the addition …


Social Politics And Freedom: Incorporating Civil Society Into Arendt's Political Thought, Grant J. Rozeboom Jan 2008

Social Politics And Freedom: Incorporating Civil Society Into Arendt's Political Thought, Grant J. Rozeboom

Honors Program Theses

The possibility of human freedom has captivated philosophers throughout the ages, often leading them to conclude that freedom is a unique capacity of humanity, exemplifying our potential for politics, contemplation, and/or religious salvation. In the modern age, beginning with the political writings of Thomas Hobbes and John Locke, freedom has been understood (at least within the early liberal tradition and common discourse) as unhindered and individuated economic movement, motivated by self-interest and actualized most fully in institutions such as the consumerist free market. Yet, we find that the more we devote our actions to fulfilling our individual interests and needs, …


Carpe Noctum, Mark Andrew Turnage Jan 2008

Carpe Noctum, Mark Andrew Turnage

Honors Program Theses

In movies, there are certain conventions that identify a film with a particular genre: a typical western has cowboys; a superhero movie may star a gifted protagonist; or an adventure film could feature exotic locations. Such is also the case with film noir, a movement characterized by storylines featuring criminal elements and their tensions with the police, stylized black-and-white cinematography, and a seedy, nightmarish cityscape. But just as an audience can easily identify genres like these, an author can also demythologize a genre by providing original themes within a familiar setting or inverting those themes that currently exist within the …


Female Hysteria Across Cultures And Periods In American Literature, Jessica Daine Droogsma Jan 2008

Female Hysteria Across Cultures And Periods In American Literature, Jessica Daine Droogsma

Honors Program Theses

Modernity would like us to believe we are in control: you can be whatever you want if you work hard enough; you are in charge of your own destiny; practice makes perfect; if you don’t like something, change it; you are what you eat. These popular aphorisms reflect our society’s addiction to self-determinism. We are completely set on the idea that we create and direct our own lives. However, there are larger influences in the world which are sometimes out of our control. The government, the media, society as a collective, and other such establishments have power over the individual. …


Reduced Dntp Binding Affinity Of 3tc-Resistant M184i Hiv-1 Reverse Transcriptase Variants Responsible For Viral Infection Failure In Macrophage, Varuni K. Jamburuthugoda, Jose M. Santos-Velazquez, Mark Skasko, Darwin J. Operario, Vandana Purohit, Pauline Chugh, Erika A. Szymanski, Joseph E. Wedekind, Robert A. Bambara, Baek Kim Jan 2008

Reduced Dntp Binding Affinity Of 3tc-Resistant M184i Hiv-1 Reverse Transcriptase Variants Responsible For Viral Infection Failure In Macrophage, Varuni K. Jamburuthugoda, Jose M. Santos-Velazquez, Mark Skasko, Darwin J. Operario, Vandana Purohit, Pauline Chugh, Erika A. Szymanski, Joseph E. Wedekind, Robert A. Bambara, Baek Kim

Biology

We characterized HIV-1 reverse transcriptase (RT) variants either with or without the (-)-2′,3′-deoxy-3′-thiacytidine-resistant M184I mutation isolated from a single HIV-1 infected patient. First, unlike variants with wild-type M184, M184I RT variants displayed significantly reduced DNA polymerase activity at low dNTP concentrations, which is indicative of reduced dNTP binding affinity. Second, the M184I variant displayed a ∼10- to 13-fold reduction in dNTP binding affinity, compared with the Met-184 variant. However, the kpol values of these two RTs were similar. Third, unlike HIV-1 vectors with wild-type RT, the HIV-1 vector harboring M184I RT failed to transduce cell types containing low dNTP concentrations, …


Krepa6 Is An Rna-Binding Protein Essential For Editosome Integrity And Survival Of Trypanosoma Brucei, Salvador Zipagun Tarun Jr., Achim Schnauffer, Nancy Lewis Ernst, Rosemary Proff, Junpeng Deng, William Hol, Kenneth Stuart, K. Jan 2008

Krepa6 Is An Rna-Binding Protein Essential For Editosome Integrity And Survival Of Trypanosoma Brucei, Salvador Zipagun Tarun Jr., Achim Schnauffer, Nancy Lewis Ernst, Rosemary Proff, Junpeng Deng, William Hol, Kenneth Stuart, K.

Biology

Most mitochondrial mRNAs in kinetoplastid protozoa require post-transcriptional RNA editing that inserts and deletes uridylates, a process that is catalyzed by multiprotein editosomes. KREPA6 is the smallest of six editosome proteins that have predicted oligonucleotide-binding (OB) folds. Inactivation of KREPA6 expression results in disruption and ultimate loss of ∼20S editosomes and inhibition of procyclic form cell growth. Gel shift studies show that recombinant KREPA6 binds RNA, but not DNA, with a preference for oligo-(U) whether on the 3′ end of gRNA or as a (UU)12 homopolymer. Thus, KREPA6 is essential for the structural integrity and presence of ∼20S editosomes and …


Characterization Of Temperature Dependent Nonlinear Optical Properties Of Semiconductor Materials, Vincent M. Cowan Jan 2008

Characterization Of Temperature Dependent Nonlinear Optical Properties Of Semiconductor Materials, Vincent M. Cowan

Graduate Theses and Dissertations

No abstract provided.


Surface Temperature Mapping Of The University Of Northern Iowa Campus Using High Resolution Thermal Infrared Aerial Imageries, Alexander Savelyev, Ramanathan Sugumaran Jan 2008

Surface Temperature Mapping Of The University Of Northern Iowa Campus Using High Resolution Thermal Infrared Aerial Imageries, Alexander Savelyev, Ramanathan Sugumaran

Faculty Work

The goal of this project was to map the surface temperature of the University of Northern Iowa campus using high-resolution thermal infrared aerial imageries. A thermal camera with a spectral bandwidth of 3.0-5.0 µm was flown at the average altitude of 600 m, achieving ground resolution of 29 cm. Ground control data was used to construct the pixelto-temperature conversion model, which was later used to produce temperature maps of the entire campus and also for validation of the model. The temperature map then was used to assess the building rooftop conditions and steam line faults in the study area. Assessment …


A Snapshot Of The Nlrb's Laboratory Conditions Doctrine: Erroneous Assumptions Of Coercion In Surveillance Cases, Desiree Leclercq Jan 2008

A Snapshot Of The Nlrb's Laboratory Conditions Doctrine: Erroneous Assumptions Of Coercion In Surveillance Cases, Desiree Leclercq

Scholarly Works

Surveillance of employees has a long history. Both employers and unions have photographed employees who are engaged in union activities for as long as electronics have permitted. Allegations of illegal "surveillance" during union recognitional campaigns have steadily increased over the years, as both parties to the elections -- unions and employers -- accuse one another of engaging in campaign conduct that has coerced the voting employees. Because election campaigns are highly emotional for the employees and the parties, the appeal of documenting campaign activities is understandable: both parties want to ensure the legality of their actions while, perhaps, documenting suspected …


Making The Law: Unpublication In The District Courts, Hillel Y. Levin Jan 2008

Making The Law: Unpublication In The District Courts, Hillel Y. Levin

Scholarly Works

In recent years, one particular area of focus for legal scholars concerned about the increasing privatization and opacity of courts has been the issue of systematic unpublication of judicial opinions by the appellate courts. Judges have issued dueling opinions on the constitutionality of the practice and traded polemics on its appropriateness. Practitioners – whose voices often seem lost (or at least muted) on issues like this – are in the thick of the debate. No longer merely academic, this debate has even spawned a change in the rules of appellate procedure (one that amusingly pulled off the difficult feat of …


Subordination And The Fortuity Of Our Circumstances, Sergio J. Campos Jan 2008

Subordination And The Fortuity Of Our Circumstances, Sergio J. Campos

Articles

The antisubordination principle exists at the margins of equality law. This Article seeks to revive the antisubordination principle by taking a fresh look at its structure and underlying justification. First, the Article provides an account of the harm of subordination that focuses on one's position in society, rejecting the focus on groups popular in the existing antisubordination literature. Second, it argues for a theory of state obligation that goes beyond both the existing state action doctrine of the Equal Protection Clause and the failure to protect doctrine associated with Charles Black. The Article argues instead that the antisubordination principle mandates …


The Harsh Reality Of Choosing Between Safety And Housing: Solutions For Victims Of Domestic Violence, Jill Barton Jan 2008

The Harsh Reality Of Choosing Between Safety And Housing: Solutions For Victims Of Domestic Violence, Jill Barton

Articles

No abstract provided.


Evaluating Forest Harvesting To Reduce Its Hydrologic Impact With A Spatial Decision Support System, Yanli Zhang, P. K. Barten, Ramanathan Sugumaran Jan 2008

Evaluating Forest Harvesting To Reduce Its Hydrologic Impact With A Spatial Decision Support System, Yanli Zhang, P. K. Barten, Ramanathan Sugumaran

Faculty Publications

Timber harvesting changes the condition of forest ecosystems, which are a major influence on the characteristics of headwater streams. Such characteristics include the quantity and timing of base flow and storm flow, concentrations of sediment and dissolved nutrients, water temperature, and the stability of the stream channels. This paper explores previous studies dealing with the relationship between timber harvesting and its hydrologic effects, especially long term water yield increase. The watershed disturbance threshold theory is raised and investigated in detail. The development and evaluation of a spatial decision support system, the Harvest Schedule Review System (HSRS), is then described. The …