Digital Commons Network^™

Material Internal Control Weaknesses And Earnings Management In The Post-Sox Environment, Benjamin P. Foster, Trimbak Shastri

Faculty and Staff Scholarship

Prior studies found that companies with internal control deficiencies incorporate abnormal accounting accruals into their financial statements. However, these studies did not consider the materiality of abnormal accruals. Abnormal accruals should be within materiality when financial statements receive clean audit opinions. When material internal control weaknesses (MICW) exist, to compensate for additional risk, auditors should apply more audit effort to gain the quantity and quality of evidence necessary to obtain a reasonable degree of assurance to support their audit reports. We find evidence of this because audit fees are significantly higher for MICW companies than those for effective internal controls …

Moral Obligations Of Landowners: An Examination Of Doctrine, Stewart E. Sterk

Articles

Efficiency concerns generally take center stage in modern discussions of property's institutional foundations. But property's moral dimension has a far longer pedigree. Two of the ten commandments implicitly acknowledge the importance of property. "Thou shalt not steal" has no meaning in the absence of property ownership. Similarly, the command that "thou shalt not covet your neighbor's house" assumes that the house has an owner whose rights merit respect.

The Perceptions Of The Skills And Competencies Needed By New Student Affairs Professionals : A Collective Case Study, Tyann Marie Lindell

Dissertations and Theses @ UNI

Much research suggests there is a disconnect between how student affairs graduate preparation programs prepare students and what new professionals need. Recent studies indicate the skills, knowledge, and dispositions emphasized in student affairs graduate preparation programs are not necessarily the ones most needed by student affairs professionals.

The framing question of this inquiry is: What are the perceptions of graduates, supervisors, and program coordinators about the preparation of new student affairs professionals? The following supporting questions were asked: 1. What basic competencies do graduates, supervisors, and program coordinators perceive as important for new professionals? 2. How do graduates, supervisors, and …

Conservation Easements As Charitable Property: Fiduciary Duties And The Limits Of Charitable Self-Regulation, Melanie B. Leslie

Articles

No abstract provided.

Asbestos Risk Assessment In Pakistan: Current Scenario And Way Forward, Adeel Ahmed Khan, Asaad Ahmed Nafees, Zafar Fatmi

Community Health Sciences

No abstract provided.

Comparing Second Grade Students' Creative And Content Knowledge Performance On Figural Transformation Activities Introduced In A Standard Or Enhanced Manner With Nutrition Content Knowledge Taught Through Factual Or Fantasy Reading, Angela Naomi Webb

Dissertations and Theses @ UNI

Creativity and problem solving are skills students need for success in the 21st century. With the increasing pressures of achieving higher student scores in emphasized content areas, teachers' instruction in science, social studies, music and art has been reduced to provide additional time for teaching reading and mathematics.These lost instructional areas often allowed students to express themselves creatively. Therefore, educators need to find a way to incorporate creativity into content areas like reading and mathematics.

This 16 week repeated measures study examined second grade students' academic and creative performance on figural transformation drawings during an extended reading-science-creativity integrated unit. A …

A Midwestern Culture Of Civility: Student Activism At The University Of Northern Iowa During The Maucker Years (1967-1970), Christopher J. Shackelford

Dissertations and Theses @ UNI

This project examines the changing social dynamic of those affiliated with the University of Northern Iowa during the latter half of the 1960s, with special emphasis on student activism and the changing attitudes of administrators and community members. This project intends to use the medium of alternative newspapers as a central component in the analysis of the time studied and as an unfiltered voice of student dissent. By narrowing the focus of this project to an individual university and community, an intimate narrative emerges that acts as a testament of the overwhelming atmosphere of change that engulfed American colleges throughout …

Understanding The Critical Role Of A Wetland In Maintaining The Ecosystem: A Case Study, Sushil Tuladhar

Dissertations and Theses @ UNI

Beaver Valley Wetland in north-east Iowa was studied to determine its functionality in filtering incoming contaminants from the surrounding agricultural fields. The study was conducted from May through November of 2011. Altogether 78 water samples (from 13 sites), 84 soil samples (from 14 sites), and some sediment samples were collected for chemical analysis. Heavy metals in three different soil categories, such as surface, 6” deep, and sediments were found to be at or below the acceptable concentrations, indicating no immediate concern for metal toxicity in the wetland environment. The chemical tracers that were used to study the sub-surface flow regime …

Where Corporations Are: Why Casual Visits To New York Are Bad For Business, Jeanne L. Schroeder, David G. Carlson

Articles

In this article, we examine the recent case of Hotel 71 Mezz Lender LLC v. Falor (2010), from the New York Court of Appeals. In this case, New York’s highest court held that LLCs are “present” in New York for jurisdictional purposes when the president of the LLC has submitted to New York jurisdiction in an unrelated law suit against him personally, and where the president came to New York for a deposition in that action. This, we claim, was unconstitutional. In addition, the New York Court of Appeals pronounced itself obliged by the United States Constitution to change the …

Rules Or Standards For Intestate Succession?, Stewart E. Sterk

Articles

No abstract provided.

Exploring Taxation As A Substitute For Overregulation In The Development Process, Stewart E. Sterk

Articles

No abstract provided.

Effect Of Hydrodynamic Force On Microcantilever Vibrations: Applications To Liquid-Phase Chemical Sensing, I. Dufour, E. Lemaire, B. Caillard, H. Debeda, C. Lucat, Stephen M. Heinrich, Fabien Josse, O. Brand

Electrical and Computer Engineering Faculty Research and Publications

At the microscale, cantilever vibrations depend not only on the microstructure’s properties and geometry but also on the properties of the surrounding medium. In fact, when a microcantilever vibrates in a fluid, the fluid offers resistance to the motion of the beam. The study of the influence of the hydrodynamic force on the microcantilever’s vibrational spectrum can be used to either (1) optimize the use of microcantilevers for chemical detection in liquid media or (2) extract the mechanical properties of the fluid. The classical method for application (1) in gas is to operate the microcantilever in the dynamic transverse bending …

Effective Plea Bargaining Counsel, Jenny Roberts

Hofstra Law Faculty Scholarship

Fifty years ago, Clarence Earl Gideon needed an effective trial attorney. The Supreme Court agreed with Gideon that the Sixth Amendment guaranteed him the right to counsel at trial. Recently, Galin Frye and Anthony Cooper also needed effective representation. These two men, unlike Gideon, wanted to plead guilty and thus needed effective plea bargaining counsel. However, their attorneys failed to represent them effectively, and the Supreme Court-recognizing the reality that ninety-five percent of all convictions follow guilty pleas and not trials - ruled in favor of Frye and Cooper.

If negotiation is a critical stage in a system that consists …

Punitive Preventive Justice: A Critique, Bernard E. Harcourt

Faculty Scholarship

This chapter identifies the origins of contemporary preventive endeavour in the work of the RAND Corporation in America, which developed highly technical studies of crime prevention based upon systems analysis. It suggests that RAND promoted a decidedly punitive style of prevention based upon policing and punishment that is replicated in modern ‘punitive preventive measures’. It criticizes these measures, emphasizing the perils they pose and the weakness of their empirical foundations. Most worryingly, these measures typically claim an apolitical, neutral emphasis on efficiency that fails to engage with the political values underlying them. In so doing, it tends to displace much …

Regulating Resort To Force: Form And Substance Of The Un Charter Regime, Matthew C. Waxman

Faculty Scholarship

Much of the international legal debate about regulating force and self-defence takes place on a substantive axis, focusing on the scope of force prohibitions and exceptions. This article instead focuses on their doctrinal form, or modes of argumentation and analysis through which facts are assessed in relation to legal directives, to illuminate how many of the assumptions about substantive policy goals and risks tend to be coupled with other assumptions about the way international law operates in this field. It shows that the flexible, adaptable standards favoured by some states, scholars, and other international actors and the fixed rules and …

Dental Student Indebtedness: Where Did It Come From And Where Will It Lead?, Gary L. Stafford

School of Dentistry Faculty Research and Publications

Today’s dental school graduates are burdened by an ever-increasing amount of student loan debt from both their undergraduate and predoctoral educations. Although considered to be multifactorial in origin, this article explores the microeconomic theory of supply and demand as a source for rising tuition costs and subsequent educational debt. The historical context for the cost of a dental education is provided, and serious questions are posed about how this indebtedness might impact the future of the profession.

The Evidence Of Things Not Seen: Non-Matches As Evidence Of Innocence, James S. Liebman, Shawn Blackburn, David Mattern, Jonathan Waisnor

Faculty Scholarship

Exonerations famously reveal that eyewitness identifications, confessions, and other “direct” evidence can be false, though police and jurors greatly value them. Exonerations also reveal that “circumstantial” non-matches between culprit and defendant can be telling evidence of innocence (e.g., an aspect of an eyewitness’s description of the perpetrator that does not match the suspect she identifies in a lineup, or a loose button found at the crime scene that does not match the suspect’s clothes). Although non-matching clues often are easily explained away, making them seem uninteresting, they frequently turn out to match the real culprit when exonerations reveal that the …

Ethical Obligations And The Dental Office Team, Toni M. Roucka, Pamela Zarkowski, Evelyn Donate-Bartfield, Donald E. Patthoff

School of Dentistry Faculty Research and Publications

A hypothetical case of alleged sexual misconduct in a practice with high employee turnover and stress is analyzed by three experts. This case commentary examines the ethical role expectations of an office manager who is not directly involved but becomes aware of the activities. The commentators bring the perspectives of a dental hygienist. academic administrator. and attorney; a teacher of behavioral sciences in a dental school; and a general dentist with many years of practice experience.

Teaching Legal History Through Legal Skills, Howard Bromberg

Articles

I revolve my legal history courses around one methodology: teaching legal history by means of legal skills. I draw on my experience teaching legal practice and clinical s.kills courses to assign briefs and oral arguments as a means for law students to immerse themselves in historical topics. Without detracting from other approaches, I frame this innovation as teaching legal history not to budding historians but to budding lawyers.

Grutter's Denouement: Three Templates From The Roberts Court, Ellen D. Katz

Articles

Precedent from the Roberts Court shows the Justices taking three distinct approaches to precedent they dislike. Each provides a template for the Court to criticize race-based affirmative action in higher education, as Fisher v. University of Texas at Austin is widely expected to do. Most narrowly, the Court might use Fisher to issue a warning, much like it did in 2009 when it sidestepped a constitutional challenge to the Voting Rights Act; under this approach, the opinion would spell out why the Justices think the diversity celebrated in Grutter v. Bollinger no longer provides sufficient justification for the use of …

A Cure Worse Than The Disease?, Ellen D. Katz

Articles

The pending challenge to section 5 of the Voting Rights Act insists the statute is no longer necessary. Should the Supreme Court agree, its ruling is likely to reflect the belief that section 5 is not only obsolete but that its requirements do more harm today than the condition it was crafted to address. In this Essay, Professor Ellen D. Katz examines why the Court might liken section 5 to a destructive treatment and why reliance on that analogy in the pending case threatens to leave the underlying condition unaddressed and Congress without the power to address it.

The Experience Of Elderly Koreans' Han And Its Implication For Spiritual Care: In The Canadian Context, Jong Park

Theses and Dissertations (Comprehensive)

Han is an indigenous Korean concept signifying a depth of internalized human suffering, caused primarily by a long history of socio, economic and political oppression. Han can also be understood as the deep psychological wounds of the Korean people. This study focuses on the Han experiences of elderly Korean immigrants living in Canada. The main purpose of the research is to provide a better spiritual care for such seniors who live as a marginal population. For a holistic understanding of their Han, the literature review examines Han-related history, religion and psychology, and explores Han experiences in the family …

Arbovirus Persistence And Selection Of Persistent Variants Following Chronic Infection In Aedine Mosquitoes: A Comparative Study Between Ae. Aegypti And Ae. Albopictus 30 Days Post Infection With Sindbis Virus, Zoe Leah Lyski

UNF Graduate Theses and Dissertations

In the present investigation two container breeding mosquitoes, Aedes aegypti and Aedes albopictus were exposed to Sindbis virus (SINV). Mosquitoes were proffered a viremic bloodmeal using a vertical membrane feeder in an attempt to infect females while preserving virus-gut interactions that are speculated to be responsible for amplification and selective roles encountered in nature. Cohorts of 50 mosquitoes of each species were exposed to SINV strain TR339 or EMEM in a bloodmeal and incubated in insectary conditions for 30 days. Once infected, the mosquito remains persistently infected for life, accumulating mutations in the virus RNA genome. Plaque size variants may …

Response Of The Epiphytic Algal Communities To Experimentally Elevated Nutrient Levels In Intertidal Salt Marsh Habitats, Stephanie Verhulst

UNF Graduate Theses and Dissertations

Epiphytes are organisms attached to plants and are responsible for the majority of primary productivity in many aquatic systems. While epiphytes serve as a valuable food resource to herbivores, they may prove deleterious to the host plant by competing for light and nutrients, as well as increasing sheer stress. This study evaluated the impacts of nutrient additions, nitrogen and phosphorus, on the epiphytic algal community on Spartina alterniflora over the course of two growing seasons. Three nutrient treatments (N, P, and N+P) and one control treatment were placed in a salt marsh in the Tolomato River during the growing seasons …

Cultural Values And Creativity: A Two Country Comparison Between The United States And South Africa, Junior A. Badibanga

UNF Graduate Theses and Dissertations

Research on the influence of culture on creativity is in its infancy. Organizations world-wide may benefit from such research by implementing work environments that maximize creativity. In this article, the cross-cultural differences in creativity and the cultural values of cognitive uncertainty and desire for change were investigated. Three hundred eighty three undergraduate students from the University of North Florida and the University of Pretoria in South Africa participated in a study where creativity was measured using the Abbreviated Torrance Test for Adults (ATTA; Goff & Torrance, 2002) and the Creative Achievement Questionnaire (CAQ), particularly the portion of the CAQ identifying …

The Effects Of An Intervention That Includes In-Class Coaching On Preschool Teachers And Children, Amber K. Oliveira

UNF Graduate Theses and Dissertations

The impact of high quality early learning experiences on a child's development is profound. Teacher quality has been deemed an important predictor of classroom quality, but currently teachers in Voluntary Prekindergarten (VPK) in the state of Florida are required to meet minimal training requirements. The purpose of this study was to examine an intervention including in-class coaching as a means of professional development to better prepare preschool teachers. The present study included and examination of the changes in environmental quality, child outcomes, and teacher perceptions after the intervention. Scores obtained were compared before and after the intervention. A two-tailed t-test …

The Effect Overall Density Plays On Performance And Preference In A Windowed Environment, Lucas M. Downard

UNF Graduate Theses and Dissertations

This thesis consists of fundamental research into the effect that a display’s overall density has on a user’s performance and preference while performing simple tasks using a window-styled computer application specifically developed for this study. This study sought to reevaluate previous findings by exploring their application in the more current, present-day environment. In this research, overall density was considered to be a measure of a screen’s complexity and was examined at three different levels. Users performed a series of tasks using only one of three available screens with different density levels. The same tasks were performed by all users to …

Effectiveness Of Early Interventions For Children And Adolescents Exposed To Potentially Traumatic Events, Angela Grove

UNF Graduate Theses and Dissertations

The purpose of this analysis was to present a systematic review of the effectiveness of child and adolescent PTSD early intervention programs implemented within 3 months following a potentially traumatic event (PTE). The mean weighted effect sizes of the early interventions were calculated, and study variables were encoded for potential moderator variables. A statistically significant mean weighted effect size of -.26 was calculated at final follow up measures, indicating that children receiving early interventions reported lower scores on PTSD outcome measures. The individual studies’ effect sizes at follow-up showed mixed results, thus CBT-based interventions were used as a moderator variable …

Disinfection Performance Of Peracetic Acid In Florida Wastewater Reuse Applications, Killian Eckert

UNF Graduate Theses and Dissertations

As Florida’s population continues to grow and urbanization increases, traditional freshwater sources are in danger of being exhausted. Wastewater reuse programs offer a way to create a potable offset in order to protect these freshwater sources and the environments in which they are found. Reuse regulations for the disinfection of wastewater are increasingly becoming more stringent. In addition to tough regulations, operating costs have also become a driving force behind a movement to assess new and potentially economical chemicals and processes for disinfection. The objective of this thesis is to assess the disinfection performance of peracetic acid (PAA), an alternative …

The Spacial And Temporal Community Structure Of Ichthyoplankton In A Northeast Florida Estuary : A Study Of Ingress At A Faunal Boundary, Breanna Korsman

UNF Graduate Theses and Dissertations

Estuaries are widely recognized as important habitats for the early life history stages of commercially and recreationally important marine fish species. In general the estuaries of northeast Florida are understudied, and there is a need to characterize the ichthyoplankton community at this important faunal boundary between temperate and tropical marine zones. To determine community structure and temporal patterns in the distribution and abundance of larval fish ingressing in to the Guana-Tolomato-Matanzas (GTM) estuary through its two inlets (St. Augustine and Matanzas), ichthyoplankton were sampled bi-weekly for one year at both inlets during nighttime spring flood tides beginning in March 2012. …