Digital Commons Network^™

Bundled Earnings Guidance And Analysts' Forecast Revisions, Charles Hsu, Rencheng Wang

Research Collection School Of Accountancy

Bundling managerial earnings guidance with quarterly earnings announcements (EAs) has become an increasingly common practice. This study investigates the impact of bundled guidance on analysts' forecast revisions. Our findings indicate that analysts respond more to bundled guidance than non-bundled guidance. This effect increases with analysts' time pressure and cognitive constraints around the EA. Analysts' revisions also incorporate more of the bundled management guidance when accompanied by additional information, such as conference calls. We further find that analysts revise their forecasts more quickly following bundled guidance than non-bundled guidance. Together, these findings are consistent with the notion that analysts place more …

The Impact Of The Ifrs 9 Expected Loss Approach On Accounting Conservatism, Clarence Goh, Chu Yeong Lim, Kevin Ow Yong

Research Collection School Of Accountancy

Using an experimental setting, this paper examines the impact of the International Financial Reporting Standard (IFRS 9) expected credit loss (ECL) approach on accounting conservatism. The ECL approach enables banks to incorporate loan loss provisions (LLP) on a timelier basis and help bank regulators anticipate weaknesses in banks’ loan portfolios. Conversely, the ECL model could be more susceptible to managerial discretion. More conservative bank managers might make excessivecredit provisions. Our findings show that high conservatism is positively associated with higher levels of LLP. In addition, the effect of accounting conservatism is contingent upon the type of loan loss model. We …

Beyond Shareholder Value? Why Firms Voluntarily Disclose Support For Black Lives Matter, A. J. Chen, Patricia M. Dechow, Samuel T. Tan

Research Collection School Of Accountancy

We investigate why firms voluntarily disclose support for the Black Lives Matter movement (BLM firms) even though these disclosures have little impact on shareholder value. We examine two competing explanations: that managers are acting in the interests of a broad set of stakeholders, or that they are engaging in “woke-washing.” Our evidence supports the stakeholder perspective since we find that BLM firms have more inclusive cultures on multiple dimensions – from their board members, to employees, to the rights of shareholders, and to the compensation structure of top executives. Furthermore, BLM firms face less risk in speaking out since they …

Jcihe: Winter 2020: Special Issue Introduction And State Of The Field 2021

Journal of Comparative & International Higher Education

No abstract provided.

Jcihe: Winter 2020: Special Issue Introduction Issue 5 And State Of The Field 2021

Journal of Comparative & International Higher Education

No abstract provided.

“To Educate And Liberate?” Moving From Coloniality To Postcoloniality In The International Branch Campus Model

Journal of Comparative & International Higher Education

No abstract provided.

Bioabsorbable Metal Zinc Differentially Affects Mitochondria In Vascular Endothelial And Smooth Muscle Cells, Olivia R. M. Bagshaw, Fereshteh Moradi, Christopher S. Moffatt, Hillary A. Hettwer, Ping Liang, Jeremy Goldman, Jaroslaw Drelich, Jeffrey A. Stuart

Michigan Tech Publications, Part 1

Zinc is an essential trace element having various structural, catalytic and regulatory interactions with an estimated 3000 proteins. Zinc has drawn recent attention for its use, both as pure metal and alloyed, in arterial stents due to its biodegradability, biocompatibility, and low corrosion rates. Previous studies have demonstrated that zinc metal implants prevent the development of neointimal hyperplasia, which is a common cause of restenosis following coronary intervention. This suppression appears to be smooth muscle cell-specific, as reendothelization of the neointima is not inhibited. To better understand the basis of zinc's differential effects on rat aortic smooth muscle (RASMC) versus …

Checking Smart Contracts With Structural Code Embedding, Zhipeng Gao, Lingxiao Jiang, Xin Xia, David Lo, John Grundy

Research Collection School Of Computing and Information Systems

Smart contracts have been increasingly used together with blockchains to automate financial and business transactions. However, many bugs and vulnerabilities have been identified in many contracts which raises serious concerns about smart contract security, not to mention that the blockchain systems on which the smart contracts are built can be buggy. Thus, there is a significant need to better maintain smart contract code and ensure its high reliability. In this paper, we propose an automated approach to learn characteristics of smart contracts in Solidity, useful for repetitive contract code, bug detection and contract validation. Our new approach is based on …

Deriving Invariant Checkers For Critical Infrastructure Using Axiomatic Design Principles, Cheah Huei Yoong, Venkata Reddy Palleti, Rajib Ranjan Maiti, Arlindo Silva, Christopher M. Poskitt

Research Collection School Of Computing and Information Systems

Cyber-physical systems (CPSs) in critical infrastructure face serious threats of attack, motivating research into a wide variety of defence mechanisms such as those that monitor for violations of invariants, i.e. logical properties over sensor and actuator states that should always be true. Many approaches for identifying invariants attempt to do so automatically, typically using data logs, but these can miss valid system properties if relevant behaviours are not well-represented in the data. Furthermore, as the CPS is already built, resolving any design flaws or weak points identified through this process is costly. In this paper, we propose a systematic …

A Fine-Grained Attribute Based Data Retrieval With Proxy Re-Encryption Scheme For Data Outsourcing Systems, Hanshu Hong, Ximeng Liu, Zhixin Sun

Research Collection School Of Computing and Information Systems

Attribute based encryption is suitable for data protection in data outsourcing systems such as cloud computing. However, the leveraging of encryption technique may retrain some routine operations over the encrypted data, particularly in the field of data retrieval. This paper presents an attribute based date retrieval with proxy re-encryption (ABDR-PRE) to provide both fine-grained access control and retrieval over the ciphertexts. The proposed scheme achieves fine-grained data access management by adopting KP-ABE mechanism, a delegator can generate the re-encryption key and search indexes for the ciphertexts to be shared over the target delegatee’s attributes. Throughout the process of data sharing, …

Examining The Extent Of And Determinants For Sustainability Assurance Quality: The Role Of Audit Committees, Rashid Zaman, Muhammad Bilal Farooq, Fahad Khalid, Zeeshan Mahmood

Research outputs 2014 to 2021

This study examines the extent of and determinants for sustainability assurance quality. Data comprise sustainability assurance statements published by the top 100 listed companies in Australia and New Zealand from 2017 to 2019. The findings indicate that Australian companies lead their New Zealand counterparts in sustainability assurance. Although sustainability reporting has risen, assurance rates remain significantly low. Accountants dominate the market, and companies prefer to use their own auditors for sustainability assurance work. Sustainability assurance quality is poor and does not vary significantly among Australian and New Zealand companies. Low-quality sustainability assurance plays a limited role in mitigating potential stakeholder–agency …

A Case Report Of Covid-19 Monitoring In The Austrian Professional Football League, Antje Van Der Zee-Neuen, Dagmar Schaffler-Schaden, Jürgen Herfert, James O´Brien, Tim Johansson, Patrick Kutschar, Alexander Seymer, Stephan Ludwig, Thomas Stöggl, David Keeley, Herbert Resch, Jürgen Osterbrink, Maria Flamm

Research outputs 2014 to 2021

Since the beginning of the COVID -19 pandemic, many contact sport teams are facing major challenges to safely continue training and competition. We present the design and implementation of a structured monitoring concept for the Austrian national football league. 146 professional players from five clubs of the professional Austrian football league were monitored for a period of 12 weeks. Subjective health parameters, PCR- test results and data obtained from a geo-tracking app were collected. Simulations modelling the consequences of a COVID-19 case with increasing reproduction number were computed. No COVID -19 infection occurred during the observation period in the players. …

A Multifaceted Approach Increased Staff Confidence To Develop Outside Of School Hours Care As A Health Promoting Setting, Karen Forde, Leesa Costello, Amanda Devine, Ros Sambell, Ruth Wallace

Research outputs 2014 to 2021

Background:

Outside-of-school-hours-care (OSHC) services are well positioned to influence the health behaviours of 489, 800 Australian children, and are an important setting for health promotion given the current rates of childhood overweight and obesity and associated health risks. OSHC Professionals are ideally placed to become positive influencers in this setting, although they may require training and support to confidently perform this role. This study piloted a multifaceted intervention strategy to increase OSHC Professional’s confidence and competencies, to support a health promoting OSHC environment with a nutrition and physical activity focus.

Methods:

A mixed methods approach was used. Nineteen OSHC Professionals …

Eccentric-Only Versus Concentric-Only Resistance Training Effects On Biochemical And Physiological Parameters In Patients With Type 2 Diabetes, Christine Kudiarasu, Wafina Rohadhia, Yoshihiro Katsura, Tomoko Koeda, Favil Singh, Kazunori Nosaka

Research outputs 2014 to 2021

Background:

The benefits of resistance training for patients with type 2 diabetes (T2D) are well documented; however, the effects of exercise with different muscle contraction types such as eccentric versus concentric contractions on physiological outcomes for this population are not clear. This study compared eccentric-only (ECC) and concentric-only resistance training (CON) to test the hypothesis that ECC would be superior to CON to improve insulin sensitivity, lipid profile, body composition, muscle strength and physical function of patients with T2D.

Methods:

Adults with T2D (50–79 years) were allocated to the ECC (n = 9) or CON group (n = 9). Resistance …

Analysis Of Circulating Tumour Cells In Early-Stage Uveal Melanoma: Evaluation Of Tumour Marker Expression To Increase Capture, Aaron B. Beasley, Timothy W. Isaacs, Tersia Vermeulen, James Freeman, Jean-Louis De Sousa, Riyaz Bhikoo, Doireann Hennessy, Anna Reid, Fred K. Chen, Jacqueline Bentel, Daniel Mckay, R. Max Conway, Michelle R. Pereira, Bob Mirzai, Leslie Calapre, Wendy N. Erber, Melanie R. Ziman, Elin S. Gray

Research outputs 2014 to 2021

Background:

The stratification of uveal melanoma (UM) patients into prognostic groups is critical for patient management and for directing patients towards clinical trials. Current classification is based on clinicopathological and molecular features of the tumour. Analysis of circulating tumour cells (CTCs) has been proposed as a tool to avoid invasive biopsy of the primary tumour. However, the clinical utility of such liquid biopsy depends on the detection rate of CTCs.

Methods:

The expression of melanoma, melanocyte, and stem cell markers was tested in a primary tissue microarray (TMA) and UM cell lines. Markers found to be highly expressed in primary …

Multi-Marker Immunofluorescent Staining And Pd-L1 Detection On Circulating Tumour Cells From Ovarian Cancer Patients, Du-Bois Asante, Michael Morici, Ganendra R. K. A. Mohan, Emmanuel Acheampong, Isaac Spencer, Weitao Lin, Paula Van Miert, Samantha Gibson, Aaron B. Beasley, Melanie Ziman, Leslie Calapre, Tarek M. Meniawy, Elin S. Gray

Research outputs 2014 to 2021

Detection of ovarian cancer (OC) circulating tumour cells (CTCs) is primarily based on targeting epithelial markers, thus failing to detect mesenchymal tumour cells. More importantly, the immune checkpoint inhibitor marker PD-L1 has not been demonstrated on CTCs from OC patients. An antibody staining protocol was developed and tested using SKOV-3 and OVCA432 OC cell lines. We targeted epithelial (cytokeratin (CK) and EpCAM), mesenchymal (vimentin), and OC-specific (PAX8) markers for detection of CTCs, and CD45/16 and CD31 were used for the exclusion of white blood and vascular endothelial cells, respectively. PD-L1 was used for CTC characterisation. CTCs were enriched using the …

“Coronavirus Changed The Rules On Everything”: Parent Perspectives On How The Covid‐19 Pandemic Influenced Family Routines, Relationships And Technology Use In Families With Infants, Rebecca Hood, Juliana Zabatiero, Desiree Silva, Stephen R. Zubrick, Leon Straker

Research outputs 2014 to 2021

This study explores how the first wave of the COVID‐19 pandemic influenced family routines, relationships and technology use (smartphones and tablet computers) among families with infants. Infancy is known to be an important period for attachment security and future child development, and a time of being susceptible to changes within and outside of the family unit. A qualitative design using convenience sampling was employed. A total of 30 mothers in Perth, Western Australia participated in semi‐structured interviews by audio or video call. All mothers were parents of infants aged 9 to 15 months old. Interviews were audio‐recorded and transcribed, and …

Influence Of Physical And Technical Aspects On Change Of Direction Performance Of Rugby Players: An Exploratory Study, Tomás T. Freitas, Pedro E. Alcaraz, Julio Calleja-González, Ademir F. S. Arruda, Aristide Guerriero, Valter P. Mercer, Lucas A. Pereira, Felipe P. Carpes, Michael R. Mcguigan, Irineu Loturco

Research outputs 2014 to 2021

We examined the relationships between change of direction (COD) speed and deficit, and a series of speed-and power-related measurements in national team rugby union players and analyzed the influence of movement patterns on COD ability. Eleven male athletes completed the following physical assessments on different days: day 1—anthropometric measurements, and lower-body kinematic parameters (assessed with eight inertial sensors) and completion time in COD tests (proagility, 45◦ cutting maneuver (CUT), and “L” (L-Drill)); day 2—bilateral and unilateral squat and countermovement jumps, 40 m linear sprint, and bar-power output in the jump squat and half-squat exercises. Pearson’s product–moment correlations were performed to …

Higher Habitual Flavonoid Intakes Are Associated With A Lower Risk Of Peripheral Artery Disease Hospitalizations, Nicola P. Bondonno, Kevin Murray, Aedin Cassidy, Catherine P. Bondonno, Joshua Lewis, Kevin D. Croft, Cecilie Kyro, Gunnar Gislason, Christian Torp-Pedersen, Augustin Scalbert, Anne Tjonneland, Jonathan M. Hodgson, Frederik Dalgaard

Research outputs 2014 to 2021

Background

The role of nutrition in the primary prevention of peripheral artery disease (PAD), the third leading cause of atherosclerotic cardiovascular disease, is undetermined. Flavonoids may attenuate atherosclerosis and therefore persons who consume flavonoid-rich foods may have a lower risk of developing PAD.

Objectives

We aimed to examine the association between flavonoid intake and PAD hospitalizations and investigate if the association differs according to established risk factors for PAD.

Methods

Baseline data from 55,647 participants of the Danish Diet, Cancer, and Health Study without PAD, recruited from 1993 to 1997, were cross-linked with Danish nationwide registries. Flavonoid intake was calculated …

Uab Receives Funding To Support Early-Career Investigators Impacted By Covid-19 Pandemic, Staff

Browse All News

No abstract provided.

Bostock Was Bogus: Textualism, Pluralism, And Title Vii, Mitchell N. Berman, Guha Krishnamurthi

Notre Dame Law Review

In Bostock v. Clayton County, one of the blockbuster cases from its 2019 Term, the Supreme Court held that federal antidiscrimination law prohibits employment discrimination on grounds of sexual orientation and gender identity. Unsurprisingly, the result won wide acclaim in the mainstream legal and popular media. Results aside, however, the reaction to Justice Neil Gorsuch’s majority opinion, which purported to ground the outcome in a textualist approach to statutory interpretation, was more mixed. The great majority of commentators, both liberal and conservative, praised Justice Gorsuch for what they deemed a careful and sophisticated—even “magnificent” and “exemplary”—application of textualist principles, …

Forum Selection Clauses, Non-Signatories, And Personal Jurisdiction, John F. Coyle, Robin J. Effron

Notre Dame Law Review

Who is bound by a forum selection clause? At first glance, the answer to this question may seem obvious. It is black letter law that a person cannot be bound to an agreement without her consent. In recent years, however, courts have not followed this rule with respect to forum selection clauses. Instead, they routinely enforce these clauses against individuals who never signed the contract containing the clause. Courts justify this practice on the grounds that it promotes litigation efficiency by bringing all of the litigants together in the chosen forum. There are, however, problems with enforcing forum selection clauses …

It’S A Trap: A New Economic Model Addressing American Public Education, Nikhil A. Gulati

Notre Dame Law Review

This Note will argue that, when looking at the quality of a school district, there is some theoretical threshold that determines whether the use of local property tax and zoning by a local government will be effective in increasing the quality of the locality’s schools. This theoretical threshold is conceptually akin to the basic economic idea of a poverty trap. If a locality’s schools are above this quality threshold, the corresponding local government will be able to effectively utilize property taxes and zoning to increase the quality of its schools. However, if it is below the threshold, the local government …

Uncertain Terms, Leah R. Fowler, Jim Hawkins, Jessica L. Roberts

Notre Dame Law Review

Health apps collect massive amounts of sensitive consumer data, including information about users’ reproductive lives, mental health, and genetics. As a result, consumers in this industry may shop for privacy terms when they select a product. Yet our research reveals that many digital health tech companies reserve the right to unilaterally amend their terms of service and their privacy policies. This ability to make one-sided changes undermines the market for privacy, leaving users vulnerable. Unfortunately, the current law generally tolerates unilateral amendments, despite fairness and efficiency concerns. We therefore propose legislative, regulatory, and judicial solutions to better protect consumers of …

Butte Priority Soils Operable Unit (Bpsou) Insufficiently Reclaimed Sites - Field Sampling Plan (Fsp) Bres No. 154 – Clark Mill Tailings Ne., Mike Mcanulty

Silver Bow Creek/Butte Area Superfund Site

No abstract provided.

Students' Definitions Of Academic Success, Brent Kelderman

Department of Teaching, Learning, and Teacher Education: Theses and Other Student Research

Academic success has not been well defined consistently, and when definitions have been proposed (e.g. Kuh, Kinzie, Buckley, Bridges, & Hayek, 2006 ; York, Gibson, & Rankin, 2015), they are not always measured consistently. Is it good grades (Parker, Summerfeldt, Hogan, & Majeski, 2004), and if so, what constitutes a good grade and what should be graded? Is it understanding the material, and if so, is understanding shown by simply completing the academic tasks (Choi, 2005)? Is it perseverance and grit (Tang, Wang, Guo, & Salmela-Aro, 2019), and if so, why do many other definitions and views focus so much …

The Role Of The Next Generation Science Standards In Teachers' Curricular Choices In The Life Science Classroom, Amy Tankersley

Department of Teaching, Learning, and Teacher Education: Theses and Other Student Research

In 2013 a group of experts used A Framework for K-12 Science Education (NRC, 2012) to draft the Next Generation Science Standards (NGSS), which aims to increase science literacy through integrating the concepts and practices of science into comprehensive standards for science (NGSS Lead States, 2013). As students learn to explore the content and practices of scientists, ideally, they should increase their ability to think and reason in ways that will benefit their ability to participate in society. Because of the complex nature of systematic education reform, teachers need to put significant time into implementing NGSS to fulfill the goals …

Critical Peer Mentor Groups: Amplifying Support During Student Teaching, Cindy H. Linzell

Department of Teaching, Learning, and Teacher Education: Theses and Other Student Research

This hermeneutic phenomenological study explores the lived experiences of student teachers who use Critical Peer Mentor (CPM) groups as an additional layer of support during their student teaching experience. In traditional models for teacher induction, student teachers apprentice in the classroom of an experienced, cooperating teacher. In this mentor/mentee relationship, there is an inherent power hierarchy. By utilizing CPM groups in addition to this traditional model, the student teachers had a peer relationship through which to also learn. The findings indicate that by utilizing a CPM group, the student teachers received and provided holistic support for each other during this …

Application Of Biochar As Beneficial Additive In Concrete, Temirlan Barissov

Department of Civil and Environmental Engineering: Dissertations, Theses, and Student Research

Biochar is a high-carbon solid material produced via thermal decomposition of organic biomass in a low-oxygen environment. Characterized with high water retention properties and high alkalinity, biochar is generally used for soil amendment and fertilization purposes. This study is intended to explore the feasibility of using biochar as a beneficial additive of the most used manmade material, concrete. Literature review revealed several studies where biochar was successfully implemented as an additive in concrete. The beneficial influence of biochar on the mechanical characteristics of concrete is based on nucleation and densification effects. However, the internal microstructure, porosity and chemical composition of …

Detecting And Evaluating Cracks On Aging Concrete Members With Deep Convolutional Neural Networks, Brendan Barnes

Department of Civil and Environmental Engineering: Dissertations, Theses, and Student Research

Cracks in concrete structures are evaluated through a timely and subjective manual inspection. The location of cracks is often recorded in an inspection report where some cracks are measured. Although measurements or locations may not be necessary for all cracks observed in concrete members, if quantitative data can be gathered in an autonomous way, allowing measurement data to be used in tracking changes in spatial and temporal scales, this quantitative data can provide useful information not yet captured in the manual inspection process. This thesis aims to construct an image-based crack detection and evaluation pipeline that can assist health monitoring …