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Pcaob Standards And Related Rules As Of January 2011, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aplastic Anemia: Clinicohaematological Features, Treatment And Outcome Analysis, Rabia Wali, Zehra Fidoo, Salman Adil, Muhammad Ahmed Naqvi

Department of Pathology and Laboratory Medicine

Objective: To determine the clinicohaematological features, treatment and outcome of children diagnosed with aplastic anemia at a single institution.

Study Design: Observational study.

Place and Duration of Study: The Aga Khan University Hospital, Karachi, from January 1999 till December 2008.

Methodology: Medical records of children aged less than 15 years of age diagnosed with aplastic anemia were reviewed. Clinicohaematological features, treatment and its response to therapy and outcome were recorded. Results were described in percentages.

Results: Ninety patients were diagnosed to have aplastic anemia (AA); 65 were male during the study period. Age ranged from 1 to 15 years. Fever …

Immunoproliferative Small Intestinal Disease (Ipsid), Shahid Pervez, Khalid Mumtaz, Syed Siddiq Ullah, Nake Akhtar, Naureen Ali, Hina Aaqil

Department of Pathology and Laboratory Medicine

This study describes the frequency, demographics, clinical presentation, endoscopic findings, histopathological features, treatment and outcome of 'Immunoproliferative small intestinal disease' (IPSID). Archives contained a total of 27 cases of IPSID diagnosed and treated over an 18-year period. A M: F ratio of 2.4:1 was seen with a mean and median ages of 28.7 and 25 years. Most patients (68.8%) presented with abdominal pain and diarrhoea. In the majority (62.5%), duodenum was the primary site of involvement. Endoscopy showed polypoidal, raised or flat lesions. Biopsy findings included blunting or flattening of villi with dense plasma cell infiltrate and lymphoepithelial lesions. Twenty-four …

Aicpa Professional Standards As Of June 1, 2011, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Pornography Addiction: A Cognitive Approach In Combating The Lies Christian Males Believe, Farid Awad

Doctoral Dissertations and Projects

Pornography addiction has grown in epidemic numbers. Its bondage is evident within and outside the church walls. While sex and sexually explicit images saturate our daily lives, God continues to call His people to be holy as He is holy. Freedom from pornography addiction can be achieved only through intimate relationship with Jesus Christ and by accepting the atoning work of His cross for all believers. This thesis will redefine pornography through the lens of the Scripture and primarily focus on cognitive lies regarding oneself and others, which are crippling and ensnaring men into the trap of pornography. This study …

Tax Policy And The Efficiency Of U.S. Direct Investment Abroad, Mihir A. Desai, C. Fritz Foley, James R. Hines Jr.

Articles

Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among “tax expenditures” and occasional calls for its repeal. This paper analyzes the extent to which tax deferral and other policies inefficiently subsidize U.S. direct investment abroad. Investments are dynamically inefficient if they consistently generate less in returns to investors than they absorb in new investment funds. From 1982–2010, repatriated earnings from foreign affiliates exceeded net capital investments by $1.1 trillion in 2010 dollars, and from 1950–2010, repatriated earnings and net interest from foreign affiliates exceeded net equity …

Rural Hospital Ownership: Medical Service Provision, Market Mix, And Spillover Effects, Jill R. Horwitz, Austin Nichols

Articles

Objective. To test whether nonprofit, for-profit, or government hospital ownership affects medical service provision in rural hospital markets, either directly or through the spillover effects of ownership mix. Data Sources/Study Setting. Data are from the American Hospital Association, U.S. Census, CMS Healthcare Cost Report Information System and Prospective Payment System Minimum Data File, and primary data collection for geographic coordinates. The sample includes all nonfederal, general medical, and surgical hospitals located outside of metropolitan statistical areas and within the continental United States from 1988 to 2005. Study Design. We estimate multivariate regression models to examine the effects of (1) hospital …

A Response To The Durham Statement Two Years Later, Margaret A. Leary

Articles

This response to The Durham Statement Two Years Later, published in the Winter 2011 issue of Law Library Journal, addresses that article's call for an end to print publication of law journals and its failure to sufficiently consider the national and international actors and developments that will determine the future of digital libraries.

U.S. Defense Contracts During The Tax Expenditure Battles Of The 1980s, Susan J. Guthrie, James R. Hines Jr.

Articles

This paper considers the impact of the tax treatment of military contractors on the cost and timing of U.S. military procurement. Prior to the early 1980s, taxpayers were permitted to defer tax obligations on profits earned from long-term contracts. Legislation passed in 1982, 1986, and 1987 required that at least 70 percent of the profits earned on long-term contracts be taxed as accrued, thereby significantly reducing the tax benefits associated with long term contracting. Comparing contracts that were ineligible for these tax benefits with those that were eligible, it appears that between 1981–1989 the duration of U.S. Department of Defense …

Lehi Dreamed A Dream: The Report Of Lehi’S Dream In Its Biblical Context, Dana M. Pike

Faculty Publications

“Behold, I have dreamed a dream,” Lehi announced to his family one morning in the valley of Lemuel in northwestern Arabia (1 Nephi 8:2; see also 9:1; 10:16). This dream and its subsequent interpretation (given in vision to Nephi) provide a powerful Christ-centered foundation for the whole Book of Mormon.1 Of course, Lehi’s dream of his family, a tree, and its fruit was not the first revelatory dream he had received. Nephi indicates that his father, Lehi, had written an account of his own prophetic ministry that included “many things which he saw in visions and in dreams” (1 Nephi …

The Financial Management Behavior Scale: Development And Validation, Jeffrey P. Dew, Jing Jian Xiao

Faculty Publications

Although research on financial management behavior is common, few financial management behavior scales exist that are simultaneously multi-dimensional, psychometrically validated, and validated using nationally representative data. Using data from a nationally representative sample of adults, this study developed and examined the psychometric properties of a new scale of financial management behaviors. The Financial Management Behavior Scale (FMBS) displayed adequate reliability (alpha = .81). The FMBS was highly associated with other measures of financial management behaviors and was predictive of participants’ actual levels of savings and consumer debt. These findings suggest that the full FMBS is a reliable and valid measure …

Lsu Agcenter: Extension-Based Parenting Program Successful, Diane D. Sasser, Linda C. Robinson, Loren D. Marks

Faculty Publications

Louisiana State University AgCenter, in partnership with Louisiana Department of Social Services, launched the Parents Preparing for Success Program (PPSP) - a multifaceted parenting education program targeting low-income, expectant, or new mothers on December 4, 2003. Instructors have referred clients to additional outside agencies, including continuing education programs, mental health and counseling services, employment agencies, and income tax preparation assistance through the Volunteer Income Tax Assistance (VITA).

Self Assembly In Additive Manufacturing: Opportunities And Obstacles, Nathan B. Crane, J. Tuckerman, G. N. Nielson

Faculty Publications

Purpose

Additive manufacturing offers substantial flexibility in shape, but much less flexibility in materials and functionality—particularly at small size scales. A system for automatically incorporating microscale components would enable the fabrication of objects with more functionality. This paper considers the potential of self assembly to serve as an automated programmable integration method. In particular, it addresses the ability of random self assembly processes to successfully assemble objects with high performance despite the possibility of assembly errors.

Methodology

A self-assembled thermoelectric system is taken as a sample system. The performance expectations for these systems are then predicted using modified one-dimensional models …

The Interpersonal Theory Of Suicide, Scott R. Braithwaite, Kimberly Van Orden, Tracy K. Witte, Kelly C. Cukrowicz, Edward A. Selby, Thomas E. Joiner Jr.

Faculty Publications

Suicidal behavior is a major problem worldwide and at the same time has received relatively little empirical attention. This relative lack of empirical attention may be due in part to a relative absence of theory development regarding suicidal behavior. The current paper presents the Interpersonal Theory of Suicidal Behavior. We propose that the most dangerous form of suicidal desire is caused by the simultaneous presence of two interpersonal constructs—thwarted belongingness and perceived burdensomeness (and hopelessness about these states)—and further, that the capability to engage in suicidal behavior is separate from the desire to engage in suicidal behavior. According to the …

The Influence Of Depressive Symptomatology And Perceived Stress On Plasma And Salivary Oxytocin Before, During And After A Support Enhancement Intervention, Wendy C. Birmingham, Julianne Holt-Lunstad, Kathleen C. Light

Faculty Publications

Oxytocin (OT) activity increases in response to stress as well as to warm social contact. Subclinical depression is associated with higher stress but less reward from social contacts. The present investigation was intended to examine whether husbands and wives with high depressive symptomatology scores have increased plasma and salivary OT that may be mediated partly by higher perceived stress, and also to assess whether an intervention to convey partner support through ‘‘warm touch’’ may reduce effects of depressive symptoms on OT. In this study, 34 healthy married couples (n = 68) ages 20—39 provided self reports of depressive symptoms (CESD) …

Front Matter

Michigan Journal of Race and Law

No abstract provided.

The Gradient Nature Of S-Lenition In Caleño Spanish, Earl K. Brown, Richard J. File-Muriel

Faculty Publications

Whereas previous studies of Spanish s-weakening have relied on impressionistic coding, the present study examines temporal and gradient acoustic details in the production of /s/ by eight females from Cali, Colombia, during sociolinguistic interviews. We propose a metric for quantifying s-realization by employing three scalar-dependent variables: s-duration, centroid, and voicelessness. The results of linear regressions indicate that the dependent variables are significantly conditioned by local speaking rate, word position, following and preceding phonological context, stress, and lexical frequency. This study sheds light on how each independent variable influences s-realization acoustically. For example, as local speaking rate increases, duration, centroid, and …

The Life-Giving Stone: Ethnoarchaeology Of Maya Metates, Michael T. Searcy

Faculty Publications

Descendants of the ancient civilizations of southern Mexico and Central America are one of the greatest sources of information of Maya life. today the modern Maya live and work in the rural villages and towns spread out over this vast region. Many Maya communities continue to thrive culturally, while others, due to colonialism and civil war, have lost many of their traditions and customs. But even those groups ravaged by the strains of globalization ad the industrial revolution have retained some thread of cultural patrimony that ties them to their prehistoric ancestors. This is manifest in many different forms of …

The View From City Hall: Local Perceptions Of Intergovernmental Fiscal Relations In The Czech Republic, Scott M. Smith, Phillip J. Bryson, Gary C. Cornia

Faculty Publications

This article analyzes perceptions of inter-governmental fiscal relations as held by local officials of the Czech Republic. The field study probes local perceptions of progress toward fiscal decentralization in the Czech Republic. A statistical analysis is based on a scaling of cities according to size and according to a generalized, multi-part measure of fiscal autonomy. This measure is effective in discriminating high and low autonomy cities by size, types of expenditures, and funding sources. Cities of diverse sizes are divided into groups reflecting perceptions of greater or lesser autonomy. The implications of the findings are discussed.

Instruction And Physical Environments That Support Process Writing In Elementary Classrooms, Monica Thomas Billen, Brad Wilcox, Damon Bahr, Jill Shumway, Byran Korth, Elizabeth Yates, Timothy G. Morrison, Sue Simmerman, Stan V. Harwarad, Nancy Peterson, Linda E. Pierce

Faculty Publications

This study conducted in eight Utah school districts documented the amount of time devoted to elementary writing instruction and described classroom physical environments related to that instruction. One-hundred-seventy-seven full-day observations were completed during a one-week period. Results indicated that process-writing time was dominated by explicit instruction from the teacher. Other elements of the writing workshop were implemented, but in a fragmented way. Classroom physical environments were generally not literacy rich. Process-oriented teachers had richer environments than those who focused on conventions.

The Circumference Of The Apostleship, Richard Bennett

Faculty Publications

In Robert Bolt's classic drama A Man for All Seasons, the ever-principled and incomparable Thomas More, England's stout defender of the Holy Catholic faith, responded with unflinching conviction when pressed by the Duke of Norfolk about the reasonability and historicity of the Roman Catholic claim to priesthood legitimacy. "The Apostolic Succession of the Pope is--Why, it's a theory yes; you can't see it; can't touch it; it's a theory. But what matters to me is not whether it's true or not but that I believe it to be true, or rather not that I believe it, but that I believe …

Strictly Business: Teacher Perceptions Of Interaction In Virtual Schooling, Charles R. Graham, Abigail Hawkins, Michael K. Barbour

Faculty Publications

This study explored the nature of teacher-student interaction from the perspective of eight virtual school teachers in an asynchronous, self-paced, statewide, supplemental virtual high school. Using intensity sampling, eight teachers who varied across discipline, grade level, and course completion rates were student-initiated and instructional in nature. The main procedural interactions focused on notifications sent to inactive students. Social interactions were minimal and viewed as having little pedagogical value. Institutional barriers such as class size and an absence of effective tracking mechanisms limited the amount and types of interaction teachers engaged in. Study implications and future research are discussed.

"Levantine Thinking In Egypt" The Footprint Of Intellectual Influence, Kerry M. Muhlestein

Faculty Publications

Upon examination of material and textual remains, there is a great deal of evidence for more contact with the Levant than many have supposed. This contact took the form of both Eyptians in the Levant and Asiatics in Egypt. Futhermore, the Shipwrecked Sailor bears hallmarks of Levantine literature. This famous tale may thus say something significant about Egyptian/Levantine relations. It seems to attest to intellectual influence flowing into Egypt from the Levant.

Helping Students Act As A Result Of Classroom Lessons, John Hilton Iii, Brandon B. Gunnell

Faculty Publications

President Thomas S. Monson taught, “The goal of gospel teaching . . . is not to ‘pour information’ into the minds of class members. . . . The aim is to inspire the individual to think about, feel about, and then do something about living gospel principles.” In this same talk he emphasized the importance of taking action as it relates to learning, saying, “I hear and I forget; I see and I remember; I do and I learn.” Thus a key responsibility in the role of a religious educator is to help students do things as a result of …

A History Of Mormon Catechisms, Kenneth L. Alford Ph.D.

Faculty Publications

An overview of the use and influence of catechisms in Latter-day Saint (Mormon) history.

Cooperating Teacher's Expectations For Student Teachers During The Student Teaching Experience In Physical Education, Robert Christenson, David C. Barney

Faculty Publications

The student teaching experience is important. The student teacher wants to be successful during their student teaching experience. Part of working successfully with the cooperating teacher can greatly impact a student teacher's success. The purpose of this study was to investigate school based cooperative teachers' experiences with student teachers for the purpose of better preparing physical education teacher education majors for their student teaching. For this study 100 experienced physical educators were surveyed to find out what student teachers should expect to do to be successful when student teaching. One of the main findings from this study was for student …

Understanding Streaming In Dictyostelium Discoideum: Theory Versus Experiments, J. C. Dallon, Brittany Dalton, Chelsea Malani

Faculty Publications

Recent experimental work involving Dictyostelium discoideum seems to contradict several theoretical models. Experiments suggest that localization of the release of the chemoattractant cyclic adenosine monophosphate to the uropod of the cell is important for stream formation during aggregation. Yet several mathematical models are able to reproduce streaming as the cells aggregate without taking into account localization of the chemoattractant. A careful analysis of the experiments and the theory suggests the two major features of the system which are important to stream formation are random cell motion and chemotaxis to regions of higher cell density. Random cell motion acts to reduce …

Religiosity, Coping, And Psychological Well-Being Among Latter-Day Saint Polynesian In The U.S., Kawika Allen, P. Paul Heppner

Faculty Publications

There is limited knowledge about coping and psychological adjustment in Latter-Day Saint (LDS) Polynesians. This study examined religiosity, collectivistic coping, and psychological well-being among 94 LDS Polynesians residing in the Midwest. As hypothesized, religiously committed LDS Polynesians were more likely to have a healthy psychological well-being and were also likely to use collectivistic coping styles, such that high helpfulness ratings on family support and religion-spirituality coping styles were significantly correlated with a positive psychological well-being. Family support also moderated the relationship between LDS Polynesians’ religious commitment and psychological well-being. Implications are discussed in terms of religiosity, culture, coping, and psychological …

Progressive Trends And Impact Of The Journal Of Career Development: A Citation Analysis, Kawika Allen, Adipat Chaichanasakul, Yuhong He, Hsui-Hui Chen, Taleb S. Khairallah, Karina Ramos

Faculty Publications

As one of the four premier journals in vocational psychology, the Journal of Career Development (JCD) has published over 830 articles over the past three decades. This study examined the performance of JCD through a citation analysis and provided evaluative data for scholars publishing in the field of vocation psychology. Articles published by JCD between 1986 and 2007 were analyzed. Additional data pertaining JCD’s performance were also collected through the Journal Citation Reports. The analyses revealed a strong and growing impact of articles published by JCD on researchers and professionals. Specifically, results provided (a) the frequency and trends of JCD’s …

Reading Nephi Reading Isaiah Reading 2 Nephi 26–27, Joseph M. Spencer, Jenny Webb

Faculty Publications

This series of books is based on a novel idea: that Mormons do theology. Doing theology is different from weighing history, deciding doctrine, or inspiring devotion. Theology speculates. It experiments with questions and advances hypotheses. It tests new angles and pulls loose threads. It reads old texts in careful and creative ways.