Digital Commons Network^™

Illuminating The Limits Of Auditor Accountability For Fraud Detection Through A Historical Study Of Internal Control Evaluation, Stephanie D. Moussalli, O. Ronald Gray, Gokhan Karahan

Journal of Business, Industry, and Economics

Messner (2009) and Roberts (2009) argue that there are limits ofaccountability and transparency for accountants. We study the 20 th -centurydevelopment of independent auditors’ evaluation of internal controls as aU.S. example of attempted limits on auditors’ fraud detectionresponsibilities. While internal controls provide market value, theirevaluation during an audit has value largely to auditors themselves, whoshift some of the costs of the audit and much of the responsibility for frauddetection to management. A content analysis of the Montgomery’s Auditingseries from 1912 to 1998 demonstrates that the percent of text devoted toboth internal control techniques and their evaluation was a positive functionof …

Lilac Tractors : A Novel ; And, Critical Essay: Intersections Among Psychiatry, Madness, Sexuality And Feminism In 'Lilac Tractors', Anna Bennetts

Theses: Doctorates and Masters

This thesis comprises a novel, ‘Lilac Tractors’ and an essay, ‘Intersections among psychiatry, madness, sexuality and feminism in ‘Lilac Tractors’’. The novel focuses on the relationship of a married couple, Gary, a fly-in, fly-out rig worker, and Sharon, a mature-age university student studying psychology. They live together in Perth’s north at the turn of the twenty-first century, as the outer suburbs are beginning to sprawl. Gary has Obsessive Compulsive Disorder (OCD) and Sharon finds that her growing knowledge of the condition increases her annoyance with him, rather than her compassion. But mostly she is unhappy because Gary is too gentle …

Adventist Eschatology In Relation To The Religious Left And The Religious Right, Michael F. Younker

Journal of the Adventist Theological Society

No abstract provided.

Ibroscheva Looks At How The Media Portrays Women, Aldemaro Romero Jr.

Publications and Research

No abstract provided.

Children In Archaeological Lithic Analysis, Jennifer Hildebrand

Nebraska Anthropologist

One assumption that persists in the field of archaeology is that it is easier to observe children within historic sites through toys or burials than it is to observe children within a prehistoric setting through lithic production. The purpose of this paper is to examine the current position of children within the prehistoric archaeological literature and to provide case studies of research that focus specifically on how children can be observed within lithic analysis.

Impact Of Coal Derived Impurities On The Performance Of Hydrogen Separation Membranes, Joshua Stanislowski

Theses and Dissertations

In order to facilitate the use of hydrogen in integrated gasification combined-cycle (IGCC) applications or as a transportation fuel, hydrogen-from-coal technologies that are capable of managing carbon will be needed. Many technologies are under development for the separation of hydrogen from coal-derived syngas, and among the most promising are hydrogen separation membranes. Studies indicate a significant IGCC plant efficiency increase can be realized if warm-gas cleanup and hydrogen separation membranes are used in place of conventional technologies. These membranes provide the potential to produce hydrogen while simultaneously separating CO2 at system pressure. Membrane development to date has primarily occurred on …

Exploring The Multi-Generational Influence Of American Ragtime Music Through The Works Of Charles Ives, William Walton And William Bolcom, Rebecca E. Smith

Theses : Honours

Ragtime music is a style of popular music established in America that came to prominence between the years of 1896 and 1918. It is believed to have its roots in Blackface minstrel shows, it's defining feature, the heavily syncopated rhythm, quickly becoming a stereotype of African-American music. This thesis will explore the multi-generational influence of American Ragtime music on the art-music world through the works of Charles Ives (1874-1954), William Walton (1902-1983), and William Bolcom (1938-). It will timeline the undulating influence of Ragtime music on these subsequent generations of composers, noting in particular the revivals of the 1940's and …

Against Theories Of Punishment: The Thought Of Sir James Fitzjames Stephen, Marc O. Degirolami

Faculty Publications

This paper reflects critically on what is the near-universal contemporary method of conceptualizing the tasks of the scholar of criminal punishment. It does so by the unusual route of considering the thought of Sir James Fitzjames Stephen, a towering figure in English law and political theory, one of its foremost historians of criminal law, and a prominent public intellectual of the late Victorian period. Notwithstanding Stephen's stature, there has as yet been no sustained effort to understand his views of criminal punishment. This article attempts to remedy this deficit. But its aims are not exclusively historical. Indeed, understanding Stephen's ideas …

Tradewinds And Traditions: Exploring The Archaeology Of German Gulch, William Travis Norman

Graduate Student Theses, Dissertations, & Professional Papers

The German Gulch Archaeological Collection, a result of archaeological investigation at German Gulch by Butte, Montana cultural resource management firm GCM and the Beaverhead-Deerlodge National Forest during the late 1980s and early 1990s, represents a unique opportunity to explore ethnic relationships in rural Montana mining communities during the last half of the 19th century. The German Gulch site was a location of cultural interaction, between Overseas Chinese, European, and European American communities all focused on mining the mineral resources of the gulch. The collection presents an opportunity to test assumptions about bounded ethnic relationships as well as the process of …

Gender Divide: Re-Examining The Feminization Of Teaching In The Nineteenth Century With Emphasis On The Displaced Male Teacher, Matthew Fegan

Senior Independent Study Theses

This thesis explores the intersection of the formalization of schools and the feminization of teaching in the nineteenth century. Specifically, it shares the perspective of the displaced male teacher who often re-located into newly formed administrative positions in the field of education.

Surviving War, Surviving Memory: An Oral History Of The South Vietnamese Civilian Experience In The Vietnam War, Leann Do

Senior Independent Study Theses

This Senior Independent Study examines the South Vietnamese civilian experience during the Vietnam War through an oral history approach. Using interviews conducted with six South Vietnamese men and women, this thesis investigates how individuals constructed and defined a sense of normality during the war and formed an identity dedicated to survival.

Russian Spirituality And The Theology Of Negation, Mikhail Epstein

Russian Culture

Toward the end of the twentieth century Russian culture found itself at a crossroads which cannot be ascribed to any political election but which rather presupposed a radical change in its religious and social orientation. Two somewhat opposing theses will be developed in this article. First I will discuss the processes of secularization in Russian culture and the necessity of a third, neutral zone between the "sacred" and the "profane." Next, the dangers of social neutralization in culture and the necessity of retaining elements of the dual model along with the introduction of intermediate elements will be presented. We will …

Prudence And Decorum And The Invention Of American Democracy: An Examination Of The Ratification Debates For The Federal Constitution In 1787-88, Robert Bryan Brito

Wayne State University Dissertations

Abstract

This dissertation examines the ratification debates for the federal constitution in 1787-88. The goal of this project has been to examine the use of the rhetorical strategies of prudence and decorum as they are employed within the debates in Massachusetts, Virginia and New York.

In Massachusetts, classical notions of representation are challenged by the use of binding instructions given to delegates sent to the ratification debates. In addition, Massachusetts federalists had to overcome objections to the proposed constitution based on the system of representation, as well as the absence of a Bill of Rights. Federalists Challenged these views, and …

Principals' Perceptions Of The Skills Needed For The Administration For Nontraditional Schools, Bon Ike

Theses and Dissertations

In California, graduate-level school leadership degrees and credentialing programs prepare primarily K-12 traditional public school principals (California Commission on Teacher Credentialing, 2012). The number and diversity of K-12 nontraditional schools in Los Angeles County, predominantly charter schools, have increased. Therefore, unique skills are necessary to continue serving and meeting the increasing needs in K-12 nontraditional schools. The purpose of this study is to explore the skills needed to administer nontraditional schools, as "the role of the principal has become dramatically more complex, overloaded, and unclear over the past decade" (Fullan, 1991, p. 144). Two research questions guided this study. First, …

Unity In The Body Of Christ: A Study Of The Racial Unification Of The Church Of God In Virginia, Stephen Gene Mcmurray

ATS Dissertations

No abstract provided.

Michael Oakeshott: Lectures In The History Of Political Thought Study Guide, 2012, Steven A. Samson

Faculty Publications and Presentations

No abstract provided.

Spirit Possession: Exploring The Role Of The Textual Tradition In Islam, Megan Renee Werth

Browse all Theses and Dissertations

This investigation focuses on locally specific manifestations of spirit possession found in Muslim societies throughout the world. Though allegedly founded on the same textual traditions, historians and anthropologists have observed that 'popular' and 'orthodox' Islamic practices have given rise to seemingly multiple, religiously inspired responses to societies' problems and to a variety of ritual acts. In spite of the numerous practices documented by scholars, a hidden narrative emerges, that Islamic spirit possession practices, whether licit or illicit, represent a phenomenon of tandem development between two distinct authorities, coexisting within a greater Islamic worldview. Muslims must deal with it in one …

An Investigation Of Therapist Gender In The Intake Evaluation Of Male And Female Clients At College Counseling Centers, Harry Pitsikalis

Browse all Theses and Dissertations

The current study examined gender as a potential contributing factor in the increase in psychopathology at college counseling centers. As university and college counseling centers are moving away from a developmental model and toward the medical model, the effect of gender and the increased use of the DSM-IVTR could influence the perception in an increase of psychopathology by mirroring DSM-IVTR base rates. This study attempted to discover if gender influenced therapists to diagnosed depression, anxiety, substance abuse, and adjustment disorders differently amongst the male and female clients. Results indicated that neither male therapists nor female therapists diagnosed depression, substance abuse …

(Im)Mobile Metaphors: Toward An Intersectional Rhetorical History, Carly S. Woods

Department of Communication Studies: Faculty Publications

Metaphors not only "structure our experience" but "by organizing reality in particular ways, our selected metaphors also prescribe how we are to act." As the opening chapter of this volume notes, feminist scholars have long grappled with the figurative language of intersectionality in order to find the conceptual framing that best accounts for varied relationships between power, oppression, and privilege. Similarly, rhetorical historians have an obligation to think critically about the metaphors we use. One cluster of metaphors, in particular, characterizes both intersectional and rhetorical-historical research: the spatial and geographic. Moreover, critiques of both research approaches essentially point to the …

Divine Providence: The 2011 Flood In The Mississippi River And Tributaries Project, Charles A. Camillo

United States Army Corps of Engineers, Omaha District

As the historian for the Mississippi River Commission and the Mississippi River and Tributaries project, I face the dilemma of leaving behind a record of current events for future generations. Oddly, it is easier for me to document the activities and accomplishments of the commission and the project from one hundred years ago than five or ten years ago. This is because very few paper records exist nowadays. The U.S. Army Corps of Engineers and the Mississippi River Commission generate voluminous amounts of memoranda, studies, correspondence, and briefings, but most can only be found in an electronic format. It was …

Wildlife Services—A Leader In Developing Tools And Techniques For Managing Carnivores, Kathleen A. Fagerstone, Gail Keirn

United States Department of Agriculture Wildlife Services: Staff Publications

Did you ever wonder who invented the breakaway snare or the Livestock Protection Collar? These and many other wildlife management tools and techniques are the result of the ingenuity and creativity of U.S. Department of Agriculture Wildlife Services (WS) program scientists, technicians, and field specialists, with the help of collaborators at universities, other federal and state agencies, and private partners. This manuscript will highlight some of the tools and methods that were developed, tested, or registered by WS National Wildlife Research Center scientists for use in predator damage management.

Rats! Foiled Again: A History Of Rodent Control Methods Development At The National Wildlife Research Center, Kathleen A. Fagerstone, Michael W. Fall, Gary W. Witmer, William C. Pitt

United States Department of Agriculture Wildlife Services: Staff Publications

The National Wildlife Research Center (NWRC) and its predecessor laboratories have a long history of developing materials and methods for managing rodents and the damage they cause. The NWRC has been influential in exploring, developing, and maintaining legal uses of many traditional field rodenticides such as strychnine and zinc phosphide. Products have been developed for managing rodents in a variety of locales, and for managing a variety of species, from commensal rodents in urban areas, to pocket gophers and mountain beaver in forests, prairie dogs and ground squirrels on rangelands, and nutria and beaver in wetlands. Considerable research has also …

The Effects Of Social Media On Democratization, Melissa Spinner

Dissertations and Theses

"Within the past decade people around the world have become progressively more aware and interested in the new uses of digital technologies in movements for political change. The technologies have given more people and groups access to information and the tools needed to increase productivity and communication than in the past. As a result of these new digital technologies, the number of people contributing to their civil societies has radically increased. My thesis questions: What is the value of digital activism in the process of democratization around the world? How did those that succeed successfully use these new technologies as …

The Impact Of Design On The Compliance Of States With International Agreements, Jakub Walko

Dissertations and Theses

This work tackles the question of the importance of design of international agreements on the compliance they elicit on all levels of the global trade regime. Discussing the international legal theories that underpin the different perspectives on this issue and scrutinizing case studies of both large and small treaties this thesis establishes the impact that elements of an agreement's structure have on its aggregate success. A case study of the GATT/WTO system illustrates the challenges of scale and diversity of trade issues while the study of the OILPOL and MARPOL environmental pollution regimes presents a lens on the practical implementation …

American Legal History Revisited, James W. Ely Jr.

Vanderbilt Law Review

No abstract provided.

The Development Of The Roman Catholic Teachings On Suicide, Robert Barry

Notre Dame Journal of Law, Ethics & Public Policy

No abstract provided.

John Paul Ii On The Relationship Between Civil Law And The Moral Law: Understanding Evangelium Vitae In The Light Of The Principle Of Subsidiarity And The Moral Grammar Of John Paul Ii, Gregroy R. Beabout, Mary Catherine Hodes

Notre Dame Journal of Law, Ethics & Public Policy

No abstract provided.

El Santuario, El Ritual Y La Teología: En Busca Del Centro De La Teología Adventista, Gerald A. Klingbeil

Faculty Publications

No abstract provided.

Prevented Or Missed Chinese-Indochinese Encounters During Wwi: Spatial Imperial Policing In Metropolitan France, Tobias Frederik Rettig

Research Collection School of Social Sciences

No abstract provided.

Sex Differences In Sports Across 50 Societies, Robert O. Deaner, Brandt A. Smith

Peer Reviewed Articles

Sports have been frequently explored in cross-cultural studies, yet scant attention has been paid to female participation. Here we coded the occurrence of sports and related activities for males and females in the societies comprising the Human Relations Area Files (HRAF) probability sample. We then tested several predictions derived from evolutionary theory. As predicted, in all 50 societies with documented sports, there were more male sports than female sports; hunting and combat sports were almost exclusively male activities; and the sex difference in sports was greater in patriarchal than in nonpatriarchal societies. These results show that a robust sex difference …