Digital Commons Network^™

Internal Control Weakness And Bank Loan Contracting: Evidence From Sox Section 404 Disclosures, Jeong-Bon Kim, Byron Y. Song, Liandong Zhang

Research Collection School Of Accountancy

Using a sample of borrowing firms that disclosed internal control weaknesses (ICW) under Section 404 of the Sarbanes-Oxley Act, this study compares various features of loan contracts between firms with ICW and those without ICW. Our results show the following. First, the loan spread is higher for ICW firms than for non-ICW firms by about 28 basis points, after controlling for other known determinants of loan contract terms. Second, firms with more severe, company-level ICW pay significantly higher loan rates than those with less severe, account-level ICW. Third, lenders impose tighter nonprice terms on firms with ICW than on those …

Sham Marriages, Ancillary Powers, And Moral Discourse: Toh Seok Kheng V. Huang Huiqun; Adp V. Adq, Siyuan Chen

Research Collection Yong Pung How School Of Law

Is marriage an institution (of public morality) or a contract (of private ordering)? In Toh Seok Kheng, the High Court concluded that it was unable to declare a “sham marriage” void just because the motives behind the marriage seemed improper. In ADP, the High Court held that since a void marriage meant there was no marriage to begin with, the “wife” was not entitled to maintenance, and there could not have been any “matrimonial assets” to be divided, unless she had a strong “moral” claim. This piece considers how the aforementioned moral-contractual dichotomy emerges in these cases.

Why 'Democracy' And 'Drifter' Firms Can Have Abnormal Returns: The Joint Importance Of Corporate Governance And Abnormal Accruals In Separating Winners From Losers, Koon Boon Kee

Research Collection School Of Accountancy

No abstract provided.

The Unimportance Of Being "Electronic" Or Popular Misconceptions About “Internet Contracting”, Eliza Mik

Research Collection Yong Pung How School Of Law

Existing e-commerce literature abounds with misconceptions regarding both technology and contract law. Long-standing legal concepts are adorned with “e-” or “cyber-” to appear more exciting. The traditional contractual regime issupplanted with new principles instead of being supplemented with technological considerations. It is one thing, to include technology in legal analyses, it is another to create separate, technology-specific categories. Separate categories justify the departure from traditional principles. Most, if not all, alleged “challenges” created by new communication scenarios fit within the existing legal framework, technological complexity and novelty of the Internet notwithstanding. Most “challenges” are also unrelated to the fact that …

Mining Event Structures From Web Videos, Xiao Wu, Yi-Jie Lu, Qiang Peng, Chong-Wah Ngo

Research Collection School Of Computing and Information Systems

The article is discussing the issues of mining event structures from Web video search results using text analysis, burst detection, and clustering as with the proliferation of social media, the volume of Web videos have grown exponentially.

Barbershop Communications On Prostate Cancer Screening Using Barber Health Advisers, John S. Luque, Brian M. Rivers, Clement K. Gwede, Maisha Kambon, B. Lee Green, Cathy D. Meade

Community Health: Faculty Publications

Objective: The authors report the outcomes of a community-based, barber health adviser pilot intervention that aims to develop customized educational materials to promote knowledge and awareness of prostate cancer (CaP) and informed decision making about prostate cancer screening (PCS) among a predominantly African American clientele.

Method: First, the authors implemented a series of learner verification processes with barbershop clients (n=15) to adapt existing CaP health promotion materials. Following intervention implementation in the barbershop, they conducted structured surveys with barbershop clients (n=40) to evaluate the intervention. Results: Findings from the posttest showed both a significant increase in barbershop clients' …

Significance Of Pyuria In The Diagnosis Of Urinary Tract Infections In Neonates, Arshalooz J Rahman, Farah Naz, Sohail Ashraf

Department of Paediatrics and Child Health

OBJECTIVES: To determine the significance of pyuria as a predictor of culture proven urinary tract infections (UTI) in neonates and to assess the frequency of urinary tract anomalies in neonates with pyuria.

METHODS: Prospective study conducted at the neonatal intensive care unit of a tertiary care hospital; (Liaquat National Hospital Karachi) for a period of 4 months from April 2008 to August 2008. One hundred and ten consecutive infants < or = 28 days of age admitted to the NICU of Liaquat National Hospital for medical reasons were included in the study. Information regarding age, gender, antenatal history, birth weight, clinical examination, laboratory findings and outcome were recorded on a questionnaire. Septic work up was performed and urine samples were collected using urethral catheterization. Patients showing any number of white blood cells on microscopy were included and their urine sent for culture. All patients had Ultrasound done during their hospital stay and those patients with any renal abnormality were further investigated with Micturating cyestoretherogram (MCUG) at 6 weeks.

RESULTS: Out of one hundred and ten patients admitted, thirty five patients showed the presence of pus cells in urine and were included in the study. Of the 35 neonates with …

Archival Methods And The Veil Of Sociology, Mary Jo Deegan

Department of Sociology: Faculty Publications

Archival methods of research are crucial to reconstruct. interpret. and evaluate contributions of early sociologists that are hidden behind the veiIs of racism and sexism. Many of these founding sociologists profoundly shaped their communities and created important organizations to combat social inequality and injustice. Their lives as intellectuals were frequently controversial. which made them political anathemas to mainstream sociologists, usually white males working in prestigious universities who wanted money. fame, and prestige for the new discipline and its leaders.

In this chapter, [recount how r began a career using historical research to understand the rich. alternative history of the profession. …

Out Of The Past, Maude Brannen Edge, Delma E. Presley, Marvin L. Goss

Bulloch County Historical Society Publications

A collection of articles on local history written by Maude Brannen and published in the Bulloch Times.

This collection is edited by Delma E. Presley and Marvin L. Goss.

Crisis In The Legal Profession: Don’T Mourn, Organize!, Michael E. Tigar

Faculty Scholarship

No abstract provided.

An Examination Of The Influence Of Religion On The Forgiveness Process, Gregory J. Johnson

All-Inclusive List of Electronic Theses and Dissertations

This study sought to examine the religion-forgiveness hypothesis in the context of the forgiveness process in an attempt to better understand the basis of the relationship. Data was collected from 140 participants in an online survey that contained measures of religious behaviors, religious beliefs, religious fundamentalism, empathy, emotional intelligence, forgiveness, and social desirability. A hypothesized model specified that religious variables of religious belief, behavioral religiosity, religious fundamentalism would be predictive of forgiveness when mediated by emotional intelligence and fully mediated by empathy. Using structural equation modeling, it was found that religiosity was predictive of greater levels forgiveness when mediated by …

Ip Address Registration Database: Definitions For Access, Security, And Implementation, Lesa Ouellette

Theses

This thesis analyzes the process of IP assignment and internet policing and proves that a national IP address database will allow law enforcement and governmental agencies improvements in real-time, secure access to subscriber identifying information without compromising the security and privacy of internet users. For the last three decades, the process of monitoring access, usage and IP address assignments has fallen on the internet service providers who allow access to the internet through their IP portals. Since they held the door to the internet, there was reasonability in the idea that they should monitor who goes in and out of …

Introduction To Ip Multicast In Production Networks, Ganesh Vidyadharan Girija

Theses

The objective of this paper is to introduce the reader to the world of IP multicasting. I intend to achieve this goal by providing an introduction that bridges the gap between the existing unicast networks and the developing multicast network. The basics of multicast that is covered in the earlier chapter includes the multicast addressing scheme, different protocols used for multicast transmission, various distribution trees that are formed by these protocols and various aspects of multicast forwarding. We take a look at IGMP which is the protocol that runs between the host devices and their first hop multicast routers, enabling …

Optimal And Heuristic Lead-Time Quotation For An Integrated Steel Mill With A Minimum Batch Size, Susan A. Slotnick

Business Faculty Publications

This paper presents a model of lead-time policies for a production system, such as an integrated steel mill, in which the bottleneck process requires a minimum batch size. An accurate understanding of internal lead-time quotations is necessary for making good customer delivery-date promises, which must take into account processing time, queueing time and time for arrival of the requisite volume of orders to complete the minimum batch size requirement. The problem is modeled as a stochastic dynamic program with a large state space. A computational study demonstrates that lead time for an arriving order should generally be a decreasing function …

The Role Of The Acidic Domain Of The Toc159 Protein Import Receptor Family In Toc Complex Assembly In Arabidopsis Thaliana, Yi Chen

Theses and Dissertations (Comprehensive)

Most chloroplast proteins are encoded in the nucleus and translated in the cytosol with an N-terminal cleavable transit peptide, which can be recognized by the translocon at the outer envelope membrane of chloroplasts (Toc complex). The core Toc complex is composed of two GTPases, Toc159 and Toc34, and the Toc75 channel. atToc159, atToc132 and atToc120 are homologues of the Toc159 family in Arabidopsis, and have been shown to assemble into structurally and functionally distinct Toc complexes. Targeting of atToc159 to the chloroplast outer membrane is mediated by its GTPase (G-) domain. However, the role of the acidic (A-) domain in …

Elementary Teachers' Views Of Environmental Education, Rose M. Hotchkiss

Teaching & Learning Theses & Dissertations

The purpose of this research is to examine teachers' views of environmental education (EE) at the elementary level. The study addresses teachers' attitudes toward the EE at the elementary school level and their self-efficacy in teaching EE.

The study's sample consisted of 201 randomly selected kindergarten through fifth grade United States public school teachers. The participants completed an on-line survey with eight percent of the respondents participating in follow up interviews. The questionnaire measured two constructs; Teachers Attitudes Toward EE and Teacher Efficacy in EE. Teachers Attitudes Toward EE had 3 subscales; Advocacy for EE, Stewardship in EE, …

Two Paths For Developing Anti-Avoidance Rules, Wei Cui

All Faculty Publications

The author discusses the administration of anti-avoidance rules in China, and puts forth the argument that anti-avoidance rules are being applied in China not only in the absence of the rule of law, but also parallel to the rule of law. He suggests that Chinese taxpayers and tax administrators collectively have the choice of pursuing discussions about the boundary between legitimate and illegitimate tax planning along two paths the rule of law figures as an important norm, while in the other it t, and he discusses how each works in China.

Prudential, Pragmatic And Prescient, Reform Of Bank Resolution Schemes, Janis P. Sarra

All Faculty Publications

The 2008-2009 global financial crisis highlighted the interdependency of financial institutions and markets worldwide. Globally, fiscal support packages totaling 3 trillion USD were introduced, placing enormous strain on the public finances of a number of countries. Even in jurisdictions such as Canada, with relatively well-managed banking systems, a generalized loss of confidence led to a sharp rise in funding costs. The largest negative effects of the financial crisis on the Canadian economy stemmed from crises originating in other countries, with adverse contagion effects on the Canadian banking system, making it very difficult for Canadian banks to fund themselves in foreign …

Macro- And Micro-Level Effects On Responsive Financial Regulation, Cristie Ford

All Faculty Publications

We are approaching the 20th anniversary of Ian Ayres’ and John Braithwaite’s 1992 book, Responsive Regulation. This paper, which was prepared for a September 2010 workshop at UBC, considers the implications of the recent financial crisis for Ayres’ and Braithwaite’s concept of “enforced self-regulation.” Its main thesis is that flexible and iterative regulatory strategies, such as enforced self-regulation and its progeny, are more porous to influence from different planes of action than prescriptive regulation would be. When focusing on technical regulatory design strategies, scholars should therefore be cautious about bracketing or underestimating the problem of power operating at the “macro …

Les Devoirs De L'Arbitre: Ni Un Pour Tous, Ni Tous Pour Un, William W. Park

Faculty Scholarship

Fans of the Alexandre Dumas novel Three Musketeers will remember that the adventure includes a fourth young man, d'Artagnan, who hopes to become one of the King’s guards, along with his friends Athos, Porthos, and Aramis, living by the motto “All for one, one for all”. Likewise, an arbitrator’s generally include four key obligation: accuracy, fairness, and efficiency, as well as vigilance in promoting an enforceable award. Prevailing litigants normally hope that the arbitral process will lead to something more than a piece of paper. To this end, they expect arbitrators to avoid giving reasons for annulment or non-recognition to …

Judicial Takings And Collateral Attacks On State Court Property Decisions, Stacey L. Dogan, Ernest A. Young

Faculty Scholarship

In Stop the Beach Renourishment, Inc. v. Florida Department of Environmental Protection,1 the U.S. Supreme Court divided over the question whether takings alleged to have occurred as a result of judicial action should be treated identically to takings by legislative or executive actors. In this essay, we accept the plurality’s basic contention that it makes little sense to treat judicial takings of property categorically differently than takings by other branches of government. If a judge decided to condemn property for a highway project, for example, we agree with Justice Scalia that the Constitution would compel compensation, just as it does …

I'M A Laycockian! (For The Most Part), Jay D. Wexler

Faculty Scholarship

You know you’ve made it, scholarly-wise speaking, when a major publishing house and a preeminent university approach you to ask whether they could publish a four-volume set of your collected works. Such is the situation of Douglas Laycock (DL), long-time Professor at the University of Texas School of Law, now moving from the University of Michigan to the University of Virginia and most certainly on just about everyone’s short list of greatest church–state scholars of the past quarter-century. Volume One of the collection was published in 2010; it is subtitled “Overviews & History” and contains roughly forty pieces written by …

Testing As Commodification, Katharine B. Silbaugh

Faculty Scholarship

In this Essay, the author addresses criticism of the testing movement by education experts such as Jonathan Kozol. She explores the similarities in the discourses of philosophical discussions of commodification and behavioural economic discussions of intrinsic motivations. One conclusion that the author draws is that the comparison between the testing movement and commodification literature is not perfect, but they have both been counted, compared and measured, and flattened or thinned out of values.

An Inductive Understanding Of Separation Of Powers, Jack M. Beermann

Faculty Scholarship

Separation of powers is one of least understood doctrines in U.S. law and politics. Underlying a great deal of separation of powers analysis is the conventional view that the United States Constitution requires a strict separation between the three branches of government and that efforts within one branch to influence or control the exercise of another branch’s powers are illegitimate and should be rejected whenever possible. Although its simplicity might be appealing, this image of strict separation is inconsistent with both the Framers’ understanding of separation of powers and with the law as developed by the Supreme Court in the …

A Cautionary Tale On Arbitral Authority: Judges, Arbitrators And The Stolt-Nielsen Decision, William W. Park

Faculty Scholarship

Few matters prove as slippery as the allocation of tasks between judges and arbitrators in commercial disputes. A choice to arbitrate implicates waiver of access to otherwise competent courts in favor of adjudication which is both private and binding. Respect for this bargain means that judges should not normally disturb an arbitrator’s substantive conclusions.

Why Is An Einstein Ring Blue?, Jonathan Blackledge

Articles

Albert Einstein predicted the existence of `Einstein rings' as a consequence of his general theory of relativity. The phenomenon is a direct result of the idea that if a mass warps space-time then light (and other electromagnetic waves) will be `lensed' by the strong gravitational field produced by a large cosmological body such as a galaxy. Since 1998, when the first complete Einstein ring was observed, many more complete or partially complete Einstein rings have been observed in the radio and infrared spectra, for example, and by the Hubble Space Telescope in the optical spectrum. However, in the latter case, …

Cryptography Using Steganography: New Algorithms And Applications, Jonathan Blackledge

Articles

Developing methods for ensuring the secure exchange of information is one of the oldest occupations in history. With the revolution in Information Technology, the need for securing information and the variety of methods that have been developed to do it has expanded rapidly. Much of the technology that forms the basis for many of the techniques used today was originally conceived for use in military communications and has since found a place in a wide range of industrial and commercial sectors. This has led to the development of certain industry standards that are compounded in specific data processing algorithms together …

Application Of Stochastic Diffusion For Hiding High Fidelity Encrypted Images, Jonathan Blackledge, Abdulrahman Al-Rawi

Articles

Cryptography coupled with information hiding has received increased attention in recent years and has become a major research theme because of the importance of protecting encrypted information in any Electronic Data Interchange system in a way that is both discrete and covert. One of the essential limitations in any cryptography system is that the encrypted data provides an indication on its importance which arouses suspicion and makes it vulnerable to attack. Information hiding of Steganography provides a potential solution to this issue by making the data imperceptible, the security of the hidden information being a threat only if its existence …

Steganography Using Stochastic Diffusion For The Covert Communication Of Digital Images, Jonathan Blackledge, Abdulrahman Al-Rawi

Articles

This paper is devoted to the study of a method called Stochastic Diffusion for encrypting digital images and embedding the information in another host image or image set. We introduce the theoretical background to the method and the mathematical models upon which it is based. This includes a comprehensive study of the diffusion equation and its properties leading to a convolution model for encrypting data with a stochastic field that is fundamental to the approach considered. Two methods of implementing the approach are then considered. The first method introduces a lossy algorithm for hiding an image in a single host …

Using Virtual Reality To Enhance Electrical Safety And Design In The Built Environment, Martin Barrett, Jonathan Blackledge, Eugene Coyle

Articles

— Electricity and the inherent risks associated with its use in the built environment have long since been a priority for the electrical services industry and also the general public who must live and work in this environment. By its nature virtual reality has the advantage of being safe for both the user and equipment. In addition, it offers the user an opportunity to be exposed to a range of scenarios and conditions that either occur infrequently or are hazardous to replicate. This paper presents a prototype desktop virtual reality model, to enhance electrical safety and design in the built …