Digital Commons Network^™

Disclosure Transparency About Activity In Valuation Allowance And Reserve Accounts And Accruals-Based Earnings Management, Cory A. Cassell, Linda A. Myers, Timothy Seidel

Faculty Publications

We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management. We classify disclosures as being transparent if they provide detailed information about activity in the allowance and reserve accounts during the fiscal period. We find strong evidence that the extent of accruals-based earnings management is lower among companies with transparent disclosures than among companies without transparent disclosures. We also investigate whether the extent of accruals-based earnings management is lower for companies that provide transparent disclosures in one comprehensive schedule (i.e., the Schedule II) relative to those that provide transparent …

Taking The Long Way Home: U.S. Tax Evasion And Offshore Investments In U.S. Equity And Debt Markets, Michelle Hanlon, Edward L. Maydew, Jacob Thornock

Faculty Publications

We empirically investigate one form of illegal investor-level tax evasion and its effect on foreign portfolio investment. In particular, we examine a form of round-tripping tax evasion in which U.S. individuals hide funds in entities located in offshore tax havens and then invest those funds in U.S. securities markets. Employing Becker’s (1968) economic theory of crime, we identify the tax evasion component by examining how foreign portfolio investment varies with changes in the incentives to evade and the risks of detection. To our knowledge, this is the first empirical evidence of investorlevel tax evasion affecting cross-border equity and debt investment.

Separations Of Wealth: Inequality And The Erosion Of Checks And Balances, Kate Andrias

Faculty Scholarship

American government is dysfunctional: Gridlock, filibusters, and expanding presidential power, everyone seems to agree, threaten our basic system of constitutional governance. Who, or what, is to blame? In the standard account, the fault lies with the increasing polarization of our political parties. That standard story, however, ignores an important culprit: Concentrated wealth and its organization to achieve political ends. The only way to understand our current constitutional predicament – and to rectify it – is to pay more attention to the role that organized wealth plays in our system of checks and balances.

This Article shows that the increasing concentration …

Validation Of The Intermountain Patient Perception Of Quality (Ppq) Survey Among Survivors Of An Intensive Care Unit Admission: A Retrospective Validation Study, Samuel M. Brown, Glen Mcbride, Dave S. Collingridge, Jorie M. Buter, Kathryn G. Kuttler, Eliotte L. Hirshberg, Jason P. Jones, Ramona O. Hopkins, Daniel Talmor, James Orme

Faculty Publications

Background: Patients’ perceptions of the quality of their hospitalization have become important to the American healthcare system. Standard surveys of perceived quality of healthcare do not focus on the Intensive Care Unit (ICU) portion of the stay. Our objective was to evaluate the construct validity and internal consistency of the Intermountain Patient Perception of Quality (PPQ) survey among patients discharged from the ICU. Methods: We analyzed prospectively collected results from the ICU PPQ survey of all inpatients at Intermountain Medical Center whose hospitalization included an ICU stay. We employed principal components analysis to determine the constructs present in the PPQ …

Being Earnest With Collections: Investing In Open Access At A Small Academic Library, Jonathan H. Harwell

Faculty Publications

No abstract provided.

The Power Of Brand Love, Marc Fetscherin, Ryan Barker, Jeffery Peacock

Faculty Publications

In this article we would like to respond to Romaniuk’s (2013) Viewpoint article "What’s (brand) love got to do with it?" and provide our point of view regarding brand love. While we agree with some of the limitations she points out in Batra et al.’s (2012) article, and acknowledge them, we disagree with her statement that there is ‘no evidence that building brand love leads to higher market share, sales or profitability’ (Romaniuk 2013, p. 185). It is conceivable that there was no evidence when she wrote the article in 2013. However, as this article illustrates, we have since 2013 …

Meaningful Relationships: Collaborative Anthropology And Mentors From The Field, Sarah Ashley Kistler

Faculty Publications

In this article, I explore my collaboration with my long-time colleague in ethnographic research, Sebastian Si Pop, and our work on a collaborative ethnohistory project in Chamelco. In doing so, I examine the role that indigenous colleagues play in mentoring anthropologists. I argue that anthropologists develop the most meaningful relationships of their academic careers with the people that they meet in the field. These colleagues and friends often go underappreciated and unacknowledged in our resulting scholarship, even when they play crucial roles in our lives.

Passings, Lisa M. Tillmann Ph.D.

Faculty Publications

The author, a heterosexual woman, and Gordon Bernstein, a gay man, have been friends and research collaborators since 1995. In 2004, the author accompanied Gordon on a trip to his hometown of Philadelphia to conduct fieldwork and interview family members. This project ethnographically explored personal and relational opportunities and challenges associated with coming out in a family system defined by avoidant communication, hegemonic masculinity, and terminal illness.

State Of Unions: Politics And Poetics Of Performance, Lisa M. Tillmann Ph.D.

Faculty Publications

At the 2005 International Congress of Qualitative Inquiry, the author delivered a poem and slide show, “The State of Unions: Activism (and In-Activism) in Decision 2004.” The performance processed the election in the context of her research community, a network of gay male friends—marginalized by sexual orientation but privileged by sex, gender expression, race, class, and education. Audience members offered mixed responses, some praising its provocative content, others criticizing the author’s position and tone, which some perceived as hostile, even as “gay bashing.”

Rules Of Thumb For Intercreditor Agreements, Edward R. Morrison

Faculty Scholarship

Intercreditor agreements frequently restrict the extent to which subordinated creditors can participate in the bankruptcy process by, for example, contesting liens of senior lenders, objecting to a cash collateral motion, or even exercising the right to vote on a plan of reorganization. Because intercreditor agreements can reorder the bargaining environment in bankruptcy, some judges have been unsure about their enforceability. Other judges have not hesitated to enforce the agreements, at least when they do not restrict the voting rights of subordinated creditors. This essay argues that intercreditor agreements are controversial because they pose a trade-off: they reduce bargaining costs (by …

Model For The Evolution Of Pore Structure In A Lignite Particle During Pyrolysis, Sufen Li, He Yang, Thomas H. Fletcher, Ming Dong

Faculty Publications

In this paper, on the basis of the chemical percolation devolatilization (CPD) model and using the coal polymer network parameters to calculate the surface area and porosity of the particle, a model for the evolution of pore structure in a lignite particle during pyrolysis is established. The model connects the polymer network structure and the pore structure, and it may extend the application range of network statistical devolatilization models. Model predictions agree with experimentally observed trends reported in the literature for porosity and internal surface area with increasing mass release. Particle porosity increases during pyrolysis because of mass release and …

Simulation Of The Swelling Of High-Volatile Bituminous Coal During Pyrolysis. Part 2: Influence Of The Maximum Particle Temperature, He Yang, Thomas H. Fletcher, Ming Dong

Faculty Publications

A model was established previously to predict the swelling ratio of high-volatile bituminous coal during pyrolysis based on the assumption that the structure of bubble distribution in the particle at the beginning of the plastic stage is a central bubble surrounded by many surrounding bubbles. The initial number and size of the bubbles when the particles become plastic are calculated by the pressure in the particle, and the chemical percolation devolatilization (CPD) model is used to describe pyrolysis. In this paper, to obtain accurate results at low pyrolysis temperatures, the previous model is improved and the following parts in the …

Learning About Aphasia Through Experience: Descriptions Of An Interdisciplinary Patient Centered Seminar, Tyson G. Harmon, Shawn Fleck, Adam Jacks

Faculty Publications

People with aphasia (PWA) have an insider’s perspective that can help educate and motivate students during their clinical training (Parr, 2001; Purves, Petersen, & Puurveen, 2013). Being involved in educating students through life experiences can also benefit PWA. In this article we describe a program wherein three PWA shared their experiences with first year graduate students in physical therapy, occupational therapy, and speech pathology. The process of preparing, organizing, and executing the program is outlined. One PWA adds his personal insight by describing his participation in the program using his own words. A student leader of the program also adds …

Bidirectional Interference Between Speech And Nonspeech Tasks In Younger, Middle-Aged, And Older Adults, Christopher Dromey, Dallin J. Bailey

Faculty Publications

Purpose: The purpose of this study was to examine divided attention over a large age range by looking at the effects of 3 nonspeech tasks on concurrent speech motor performance. The nonspeech tasks were designed to facilitate measurement of bidirectional interference, allowing examination of their sensitivity to speech activity. A cross-sectional design was selected to explore possible changes in divided-attention effects associated with age. Method: Sixty healthy participants were separated into3 groups of 20: younger (20s), middle-aged (40s), and older (60s) adults. Each participant completed a speech task (sentence repetitions) once in isolation and once concurrently with each of 3 …

Developmental Surveillance And Referral In A Traditionally Medically Underserved Border Community, Eugenia C. Gonzalez, Connie Summers, Vannesa Mueller, Anne Hernandez, Gilda Gil-Lopez, Danielle C. Garcia, Maritza E. Lopez

Faculty Publications

Purpose Early identification and referral have been shown to improve long-term outcomes for children with disabilities. However, the number of children enrolled in early intervention services continues to be lower than the number of children confirmed to be developmentally delayed later in life. This study investigated the pattern of developmental surveillance and referral practices of pediatricians in a traditionally medically underserved border community. Description An online survey was created by members of a community/academic partnership. Emails were followed up with a personal contact to doctor’s offices to increase the response rate. Assessment Response rate for the survey was 26.7 %. …

How Should We Prepare Rehabilitation Sciences Students To Work With Low English-Proficient Spanish-Speaking Patients?, Connie Summers, Eugenia Gonzalez, Celia Pechak

Faculty Publications

Misinterpretations or lack of compliance with national standards established to guide health professionals working with low-English-proficient (LEP) patients continue to negatively impact patient care. Most of the literature on training health professionals to work with interpreters focuses on physicians. We reviewed this current literature and propose an interprofessional educational module to extend the interpreter training to other health professions. Our module trains rehabilitation science students from different health disciplines (physical therapy, occupational therapy, and speech-language pathology) using strategies from the literature. The educational module is tailored to student’s bilingual proficiency, suggests relevant outcomes measures, and highlights unanswered questions and areas …

Exploring Proficiency-Based Vs. Performance-Based Items With Elicited Imitation Assessment, Troy L. Cox, Jennifer Brown, Jacob Burdis

Faculty Publications

This study investigates the effect of proficiency- vs. performance-based elicited imitation (EI) assessment. EI requires test-takers to repeat sentences in the target language. The accuracy at which test-takers are able to repeat sentences highly correlates with test-takers’ language proficiency. However, in EI, the factors that render an item more complex are still being investigated. In order to investigate whether item difficulty and test performance were different between proficiency- and performance based tests, two EI instruments were created—one to measure proficiency with items from a general corpus and another to measure language for specific purposes (LSP) performance with items from a …

Gvsu Undergraduate And Graduate Catalog, 2015-2016, Grand Valley State University

Course Catalogs, 1963 - Current

Grand Valley State University 2015-2016 undergraduate and/or graduate course catalog published annually to provide students with information and guidance for enrollment.

Factors Affecting Language Use Outside The Esl Classroom: Student Perspectives, Norman W. Evans, Elena Shvidko, K. James Hartshorn

Faculty Publications

Policies governing language use in and out of the ESL classroom are controversial. While some scholars claim that an English-only policy is necessary to maximize language development, others argue that native language (L1) use is an inevitable part of teaching and learning. This debate continues in intensive English programs, particularly regarding policies governing language use within school precincts but outside of the classroom. English-learning institutions implement various language policies, but few are informed by empirical research that reflects learner perspectives. Accordingly, many policies are enforced in ways that undermine the positive environment needed to maximize language learning. Unfortunately, the literature …

Measuring Worth: Relative Worth Calculators And Data Sets, Leticia Camacho

Faculty Publications

Measuring Worth was founded in 2006 by Lawrence Officer and Samuel Williamson (both, Univ. of Illinois at Chicago). They are also the founders of the Economic History Association's EH.net (CH, May'04, 41-5036). Measuring Worth explores alternative ways to compare and measure the relative worth of things. The site includes historical data on economic aggregates from the US, UK, and Australia, and to a lesser extent, Japan and China.

The Economy Of You: Discover Your Inner Entrepreneur And Recession-Proof Your Life, Leticia Camacho

Faculty Publications

Palmer, a senior editor and personal finance columnist for U.S. News & World Report, claims that, due to our uncertain economy, people need to find ways of earning income beyond their full-time jobs. The author believes that one of the biggest trends in business today is the microbusiness, and he posits that even small amounts of monthly earnings can make a huge impact on people's incomes over time.

Lexical Processing And Affix Ordering: Cross-Linguistic Predictions, Jeffrey R. Parker, Andrea D. Sims

Faculty Publications

Rich cross-linguistic variability in the strictness of affix ordering raises questions about how universal and language-specific factors interact to determine affix combinability patterns. While focus has been primarily on the interaction of semantic scope and language-specific formal factors, in this paper we take a first step towards a cross-linguistic, typological perspective on a different potential influencing factor: lexical processing. Based on a corpus study, we show that derivational suffix ordering is less constrained in Russian than in English. And significantly, statisticaldistributional evidence also suggests that Russian words are overall more likely to be decomposed during lexical access. This hints that …

Solving Russian Velars: Palatalization, The Lexicon And Gradient Contrast Utilization, Jeffery R. Parker

Faculty Publications

Палатализованные («мягкие») задненебные согласные в русском языке имеют особый статус, поскольку их появление можно предсказать лишь частично. Эти согласные являются примером часто встречающихся фонологических отношений, в которых звуки могут быть словоразличительными, но используются лишь в некоторых контекстах и/или словоформах. Такие «промежуточные фонологические отношения» (ОоШзткЬ 1995) представляют собой проблему для традиционных фонологических теорий, в которых звуки делятся на предсказуемые (аллофоны; содержатся в грамматике) и непредсказуемые (фонемы; содержатся в лексиконе). Таким образом, для научно-теоретической классификации вышеуказанных промежуточных фонологических отношений необходимо будет пересмотреть существующие предположения о природе и количестве информации, содержащейся в лексиконе. В данной статье я показываю, что и мягкие, и твердые …

Obsidian Provenance Studies Of Sites In Northern Utah, Jeffrey Ferguson, James R. Allison

Faculty Publications

Previous studies of obsidian from archaeological sites in Utah Valley and the Salt Lake Valley have used relatively small samples to document temporal shifts in obsidian procurement, with southern sources (especially Black Rock) dominating Fremont assemblages, while most post-Fremont obsidian comes from the Malad source to the north. Our greatly expanded XRF analysis of almost 4,000 obsidian artifacts from sites in Utah and Salt Lake Valleys confirms the temporal change noted by earlier researchers, but also shows site- and source-specific patterns of obsidian use, as well as variation in the frequency of different obsidian sources in tools, debitage, and micro-debitage.

Wolf Village: New Insights On The Fremont, James R. Allison

Faculty Publications

Wolf Village is remarkable for its architectural diversity, its large and diverse artifact assemblages, and the insights into Fremont social organization and ritual practices it offers. Officially designated 42UT273, the site is on and just below a hill adjacent to Currant Creek, near the town of Goshen at the south end of Utah valley. From 2009 through 2013, the Brigham Young University archaeological field school spent five field seasons there, uncovering the remnants of seven semi-subterranean pit structures and two adobe surface houses. People built and used those structures in the A.D. 1000s or early 1100s, although the radiocarbon dates …

Beginnings: The Viejo Period, Jane H. Kelley, Michael T. Searcy

Faculty Publications

he history of the Medio Period is marked by population growth, aggregation, ideological shifts, and the building of the large, central polity of Paquimé (Casas Grandes). But before this colossal social transformation took place, people in northwest Chihuahua lived a lifestyle that had persisted for at least 400 years, which is known as the Viejo Period. his period is far from the beginning of human occupation in this area; Paleo points, extensive Archaic remains, the early agricultural site of Cerro Juanaqueña (Hard and Roney 1998), and an early pithouse period preceded Paquimé and can be seen as more distant precursors …

Recent Explorations For Casas Grandes Viejo Period Settlement, Todd Pitezel, Michael T. Searcy

Faculty Publications

Much is known about political, social, economic, and ritual organization during the Casas Grandes Medio period (ca. A.D. 1200-1450). A looming question is, What are the roots of the Medio period? The preceding Viejo period, assumed to begin around A.D. 500, is poorly understood because so little work has been conducted at Viejo sites, and few sites from this time period are known. We recently conducted reconnaissance and systematic survey north and south of the Medio capital settlement of Paquimé and identified six previously unrecorded sites. We present the characteristics of each site, including a ground stone quarry, and how …

Navigating The Faa’S Turbulent Airspace In The United States Regarding Uavs, Michael T. Searcy

Faculty Publications

There has been a significant increase in the use of UAVs throughout the world to aid in archaeological investigations. Unfortunately the current U.S. Federal Aviation Administration has enforced strict policies that prohibit most institutions and private firms to use these aerial vehicles. As a result archaeologists in the United States are falling behind in implementing an important tool in archaeological reconnaissance. This paper outlines the progress made thus far by the FAA to reform these regulations.

Why Women Don’T Run: Experimental Evidence On Gender Differences In Political Competition Aversion, Jessica Preece, Olga B. Stoddard

Faculty Publications

Women's underrepresentation in leadership positions has been well documented, but the reasons behind it are not well understood. We carry out a field experiment to test a prominent theory about the source of the gender gap in leadership ambition: women's higher aversion to competitive environments. Using politics as a context for our study, we employ two distinct subject pools – highly politically active individuals and workers from an online labor market. We find that priming individuals to consider the competitive nature of politics has a strong negative effect on women's interest in political office, but not on men's interest, hence …

Does The Message Matter? A Field Experiment On Political Party Recruitment, Jessica Robinson Preece

Faculty Publications

Do men and women respond to various party recruitment messages similarly? Working with the Utah County Republican Party, we designed a field experiment in which we invited over 11,600 male and female party activists to attend a free, party-sponsored “Prospective Candidate Information Seminar” by randomizing different invitation messages. We found that women were half as likely as men to respond to recruitment—log on to the seminar website for more information, register for the seminar, and attend the seminar. While we found some suggestive evidence about what recruitment messages may particularly motivate women or men vis-a-vis a control message, our findings …