Digital Commons Network^™

A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, Joyce Van Der Laan Smith

Accounting Faculty Publications

This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004 to 2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or …

Mirabile Dictu: Newsletter Of The Bryn Mawr College Libraries 21 (2018)

Mirabile Dictu: Newsletter of the Bryn Mawr College Libraries

No abstract provided.

Multi-Robot Complete Coverage Using Directional Constraints, Stefanus Malan

CCAC Theses and Dissertations

Complete coverage relies on a path planning algorithm that will move one or more robots, including the actuator, sensor, or body of the robot, over the entire environment. Complete coverage of an unknown environment is used in applications like automated vacuum cleaning, carpet cleaning, lawn mowing, chemical or radioactive spill detection and cleanup, and humanitarian de-mining.

The environment is typically decomposed into smaller areas and then assigned to individual robots to cover. The robots typically use the Boustrophedon motion to cover the cells. The location and size of obstacles in the environment are unknown beforehand. An online algorithm using sensor-based …

The Habeas Corpus Protection Of Joseph Smith From Missouri Arrest Requisitions, A. Keith Thompson

Interpreter: A Journal of Latter-day Saint Faith and Scholarship

This is the first of two articles discussing Missouri’s requisitions to extradite Joseph Smith to face criminal charges and the Prophet’s recourse to English habeas corpus practice to defend himself. In this article, the author presents research rejecting the suggestion that the habeas corpus powers of the Nauvoo City Council were irregular and explains why the idea that the Nauvoo Municipal Court lacked jurisdiction to consider interstate habeas corpus matters is anachronistic. In the second article, the author analyzes the conduct of Missouri Governor Thomas Reynolds in relation to the requisitions for Joseph Smith’s extradition. Even by the standards of …

Stewarding Treason: Political Instability In Amis And Amiloun, Maia Farrar

Quidditas

When the unnamed steward in the medieval romance Amis and Amiloun attempts to join the knights’ brotherhood and prevent Amis from defiling the duke’s daughter, he is simultaneously lauded for his fidelity and reviled as a “fals feloun.” Medieval stewards are defined by their status as assistants to the king’s interests, and yet if the narrative or scholarship remember him at all, it is as the stereotypical “fals steward” who betrays his post. This article considers the implications to the political body when the “traitor” has a superior legal political standing than the protagonist(s). The work legitimizes the traitor by …

In Memoriam: Boyd H. Hill, Jr.

Quidditas

Professor Boyd Howard Hill, Jr., died at the age of 87 on July 2nd, 2018, at his home in Longmont, Colorado. Boyd was a medieval historian at the University of Colorado at Boulder from 1964-2001. He received his M.A. and Ph.D. in history at the University of North Carolina at Chapel Hill and published important articles and books on pre-modern anatomy, physiology, comparative history, diplomatics, and Ottonian Germany. He was also the general editor of a text for courses in western civilization. On a personal note for the authors of this article, Boyd was an influential mentor, guiding us first …

The Agency Of Prayers And Their Benefit To The Dead: The Continuity Of The Commemoration Of The Sinful Dead, 400 - 1240, Stephanie Victoria Violette

Quidditas

According to their hagiographies, medieval saints could cure or let languish the devoted followers of their cults. Humans were at their mercy, and of course by extension at God’s mercy. For the ordinary dead, however, these roles were reversed. In Late Antiquity, Augustine of Hippo’s De cura pro mortuis gerenda reveals the belief that the living had the power to aid their deceased loved ones, as well as the anxieties theologians had about the place of commemoration within a Christian framework. Conversely, in Gregory the Great’s sixth-century Dialogues (book four) a different clerical viewpoint emerges, one much more at ease …

Full Issue

Quidditas

No abstract provided.

Orson Scott Card’S “Artifact Or Artifice”: Where It Stands After Twenty-Five Years, Jeff Lindsay

Interpreter: A Journal of Latter-day Saint Faith and Scholarship

When Orson Scott Card wrote “The Book of Mormon: Artifact or Artifice?” in 1993, he applied keen skills as an author of fiction to help readers understand how to detect the many hidden assumptions an author brings into a text. Subtle details such as the choice of what to explain or what not to explain to readers can quickly reveal the era and environment of the author. The value of Card’s analysis is reconsidered in light of extensive Book of Mormon studies since 1993 and has been found, for the most part, to have withstood the test of time well, …

“If I Pray Not Amiss”, David L. Clark

Interpreter: A Journal of Latter-day Saint Faith and Scholarship

In 2nd Nephi, it is suggested that the Lord answers prayers but that requests made in prayer should not violate some kind of standard that would make them “amiss.” This undefined standard most likely excludes many prayers requesting immunity from those conditions of mortality which all mortals accepted and embraced with great enthusiasm in the great Council in Heaven. However, except for limited latter-day explanations of that great conference, our eager acceptance of all details of the conditions of mortality did not carry over into mortal memory. Consequently, when we request exemption from those conditions joyfully endorsed in premortal time, …

Popular: The Monopoly Of Force And Iraq’S Popular Mobilization Units, Travis Birch

Sigma: Journal of Political and International Studies

No abstract provided.

The Price Of Scottish Independence: Why Remaining A Part Of The Uk Still Makes Sense In The Wake Of Brexit, Lincoln Wilcox

Sigma: Journal of Political and International Studies

No abstract provided.

The Work Of Their Hands, Taylor Cozzens

BYU Studies

When I turned eighteen, I took a job as a laborer for a construction company that was building dormitories on a university campus in High Point, North Carolina. It was a new world for me, one of mud, concrete, and rebar. The Lulls, excavators, and flatbeds crawled around the job site, engines roaring, back-up beepers blaring. Meanwhile, the chop saws competed with the quickie saws to see which could scream the loudest as they sliced through wood, metal, and concrete. I soon came to know the tingling in the fingers after using a Sawzall and the smell of hot metal …

The Agency Of Wives In High Medieval German Courtly Romances And Late Medieval Verse Narratives: From Hartmann Von Aue To Heinrich Kaufringer, Albrecht Classen

Quidditas

In some secular medieval literature married life increasingly gained respect and literary traction, as illustrated by the rise of genres such as verse narratives (fabliaux, mæren, novelle, tales), early prose novels, didactic literature, and Shrovetide plays. In that world we encounter many discussions about the proper relationship between husband and wife, about the individual’s role within society, and also about economic and financial aspects that had a large impact on private life, and hence also on the gender relationship. The phenomenon of female agency within marriage, which this paper will investigate, comes to the fore in more texts than …

The Joss House As An Insight Into 19th Century Chinese Immigration, Joshua Bernhard

BYU Asian Studies Student Journal

“From the theater we went to the principal church or joss-house,” an anonymous author wrote about the San Francisco Chinatown for the Christian Recorder in September 1875. “Up three flights of stairs, rickety, worn, and uneven, and through the dark passages full of sickening odors, I reached a dismal, dreary, mysterious, and silent worship-house of this mysterious and superstitious people. Here and there in the temple a dim taper burned, but there were no lights in the halls, stairs, and passages, and the flickering flames only added to the oppressive and, if I may so call it ghostly feeling that …

Review Of The Trek East: Mormonism Meets Japan, 1901–1968, By Shinji Takagi, Emily Anderson

Mormon Studies Review

Shinji Takagi’s The Trek East: Mormonism Meets Japan, 1901–1968 is a sweeping and detailed account of the Church of Jesus Christ of Latter-day Saints’ struggle to establish and sustain a mission in Japan. Organized both chronologically and thematically, it recounts the hardships and frustrations endured by the first group of missionaries who ventured to Japan between 1901 and 1924—the first attempt at establishing the Japan Mission—and the more successful second attempt initiated during the Allied occupation of Japan and further reinforced during a particularly dynamic period of leadership and activity in the 1960s. While earlier studies of Mormonism in Japan …

Midwifery And Rhetoric: The Power Of Rhetoric In Influencing Social Attitudes About Authority In Female Reproductive Care, Mei Chan Lund

AWE (A Woman’s Experience)

Nowhere are the effects of that rhetoric on the practice of midwifery more evident than in the reactionary works of midwives themselves, such as those of Justine Siegemund and Jane Sharp in the seventeenth century. This paper will explore how the strategies and allusions used in Siegemund's The Court Midwife of the Electorate Brandenburg and Sharp's Midwives Book allow for the conclusion that gendered literary rhetoric was the primary cause of the shift from female to male authority in the practice of midwifery.

Humanoid Robots Supporting Children’S Learning In An Early Childhood Setting, Helen Crompton, Kristen Gregory, Diane Burke

Teaching & Learning Faculty Publications

This qualitative study explored the affordances provided by the integration of the NAO humanoid robot in three preschool classrooms. Using the Head Start Early Learning Outcomes Framework as a lens, the researchers qualitatively analyzed data from focus groups, observations, field notes and student artifacts, using grounded coding to uncover language and communication, physical, cognitive and social–emotional learning experiences for children. The researchers also examined interactions between the robot, children and teachers to identify successes and challenges experienced during the integration. Findings indicate the robot provided opportunities for student development in all learning domains. Students were intellectually curious about the robot; …

Perceptions Of Pre-Service Teachers On Mentor Teachers’ Roles In Promoting Inclusive Practicum: Case Studies In U.S. Elementary School Contexts, Jihea Maddamsetti

Teaching & Learning Faculty Publications

This case study examines a Chinese and Korean-Chinese pre-service teachers’ perceptions of their mentor teachers’ role in supporting inclusive practicum experiences in U.S. elementary school contexts. The findings demonstrate that a mentor teacher’s open conversations and willingness to host those students bring positive influence on their learning and growth. The findings also indicate that the facilitative roles of mentor teachers in the promotion of inclusive environments are intersected with the socio-cultural and political contexts of practicum schools and universities. The study concludes with implications for enhancing the inclusion of diverse pre-service teachers through collaborative roles of multiple practicum stakeholders, including …

Supporting Early-Childhood Teachers With Integrating A Humanoid Robot To Enhance Learning, Kristen Gregory, Helen Crompton, Diane Burke

Teaching & Learning Faculty Publications

Anthropomorphic robots are increasingly being used as a technology in early childhood settings, and they have been found to enhance social interaction (Tanaka, Cicourel & Movellan, 2007), support foreign language development (Mazzoni & Benvenuti, 2015), and gain student attention and interest (Ioannou, Andreou & Christofi, 2015). Furthermore, integrating a humanoid robot can provide affordances across all domains of the Head Start Learning Outcomes Framework: approaches to learning; social and emotional development; language and communication; cognition; and perceptual, motor and physical development.

French Wallpaper Decors: Papiers Peints In Homes Of The American South, Christine Speare

MA Theses

French wood-block printed wallpaper is a very unique mural art form, yet often neglected. With this historical lack of attention, few academics have devoted themselves to the study of the topic, especially in the United States; and yet, wallpaper can reveal so much about past styles, settings, and collectors. Due to the historical changes in fashion, natural aging, weather, war, and neglect, a considerably limited number of collections continue to hang in situ in the American South in relation to the abundant examples found in the Northeast that have been better documented. Yet, the South’s historic affinity for all that …

From The Academy To The Marketplace: An Analysis Of New York And London Fine Art Schools' Responses To The Market In Pedagogy And Curricula, Adelaide Dunn

MA Theses

As fine art degrees expand in cost and popularity, the need to educate students about the complex art market they are entering is more urgent now than ever before. But despite the globalizing art market’s continuing demand for emerging talent, its opaque and hypercompetitive nature generates significant obstacles for fine art graduates. This is exacerbated by the relative absence of practical business and legal skills implemented in fine art curricula across the U.S. and U.K. Statistical and anecdotal evidence highlighting the many entrepreneurial skills required to develop and sustain a professional practice, demonstrates the need for more comprehensive professional development …

Flannery O'Connor And Monster Theory, Katlyn Sutton

Theses

This study will assert that Flannery O'Connor's fiction falls into the genre of horror based on the frequent occurrences of monstrousness within her works. This study proposes that there is a hierarchal system of monstrousness that can be observed in O'Connor's writing. The first level of monstrousness observed can be found through reading O'Connor's works through the author's social critique of post-World War II culture. The second level of monstrousness can be found within the characters of O'Connor's fiction. The characters who are deemed monsters are both influenced by O'Connor's social critique and the role of God within the specific …

Contexts Of Cultural Diversity Professional Development In Schools, Hillary Parkhouse, Jesse Senechal, Julie Gorlewski, David Naff, Zoey Lu, Ashlee Lester

MERC Publications

This report is part of a larger MERC study on Professional Development for Success in Culturally Diverse Schools.The goals of the larger study are (1) to understand the landscape of diversity within the schools in the MERC region, (2) to consider the implications for school policy and professional practice, (3) to review the current models of professional development that support teachers and other school professionals in regards to issues of cultural diversity, and (4) to develop and test models of professional development that have positive impacts on teacher practice, student outcomes and overall school success. With these goals in mind, …

A Genealogical Turn: Possibilities For Mormon Studies And Genealogical Scholarship, Amy Harris

Mormon Studies Review

There is a growing scholarly field, crucial to Mormon studies, that scholars of Mormonism have yet to engage with: the history of genealogical practices. Mormon studies contains a robust and mature literature on the history of temple theology and the importance of kin to Mormon teachings.1 The connections between this flourishing scholarship and genealogical practices are largely missing, however. Scholarly history of genealogy is currently enjoying a rebirth—a renaissance that comes at a fortuitous time for Mormon studies.

Nocturne Beginning With A Line By Derek Walcott, Gavin Gao

Inscape

No abstract provided.

Full Issue

Inscape

No abstract provided.

From The Editor, John W. Welch

BYU Studies

I am once again pleased and proud to complete the production of this issue of BYU Studies Quarterly at the beginning of this fall season. These pages represent the harvest of another fine summer season of wonderful writing, reviewing, source checking, editing, and publication. Looking back over the past months and years, I speak for everyone in thanking all the extended family of scholars, friends, and supporters who have made this issue possible.

Front Matter

BYU Studies

No abstract provided.

Emmeline B. Wells: An Intimate History, Cherry Silver

BYU Studies

Coral Cornwall Madsen. Emmeline B. Wells: An Intimate History.

Salt Lake City: University of Utah Press, 2017.