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2018

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Articles 5821 - 5850 of 6246

Full-Text Articles in Business

A Comparison Of Small And Large European Cities For Tourism: Implications For Strategic Marketing Communications, Sarah Noser Jan 2018

A Comparison Of Small And Large European Cities For Tourism: Implications For Strategic Marketing Communications, Sarah Noser

Honors Theses

The purpose of this thesis is to compare major and minor European cities based on their marketing mixes and creating the best marketing communication strategies for small municipalities. The secondary research completed for this report was done by reviewing dossiers, professional reports, newspaper articles, and scholarly and government websites, on the subject of travel trends and reasons to travel abroad. Next small and large cities were compared based on their price, product, place and promotion, which also included case studies comparing different sized cities from the same country to each other. A SWOT analysis was also conducted on the three …

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Application Of Accounting Principles In A Collection Of Case Studies, Tamara Kalmykova Jan 2018

Application Of Accounting Principles In A Collection Of Case Studies, Tamara Kalmykova

Honors Theses

This thesis is a compilation of case studies that I have conducted within the period of 6 months. Each case study is independent from one another. The main purpose of these case studies is to investigate complex accounting issues that are very common in real practice. In each case I did my best to understand accounting principles that are applied in a specific situation and further investigate the issue. In order to identify the problematic areas, I analyzed the facts that were given to me and then implemented solutions based on my accounting knowledge and extensive research I have conducted. …

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Delving Into Corporate Accounting, Allison Ann Floyd Jan 2018

Delving Into Corporate Accounting, Allison Ann Floyd

Honors Theses

Delving into Corporate Accounting uses the financial statements of companies within the corporate realm to highlight key accounting aspects. There are a couple of instances within this thesis where hypothetical situations were given to further investigate the role of a specific concept as it relates to the industry. This is made obvious by the presence of a series of questions. Furthermore, the exploration of various accounting concepts was completed via Accountancy 420. My classmates and I conducted our studies on each concept over two semesters, fall 2016 and spring 2017. Ultimately, the collation of company research and hypothetical instances contributed …

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Mean-Swap Variance, Portfolio Theory And Asset Pricing, Jhan Wang Jan 2018

Mean-Swap Variance, Portfolio Theory And Asset Pricing, Jhan Wang

Graduate Theses, Dissertations, and Problem Reports (ETD)

The primary focus of this dissertation is a new risk measure, Swap Variance (SwV), and its applications to expected utility maximization, portfolio theory, and capital asset pricing models (CAPM) with loss aversion and gain preference. Superior to the classical mean-variance (MV) model, the mean-swap variance (MSwV) efficiency is consistent with expected utility maximization for all concave utility without any restriction on the form of either utility function or return distributions. Specifically, the MSwV efficiency is necessary and sufficient to the second-degree stochastic dominance (SSD). Thus, the SSD optimization can be consistently replicated by the SwV minimization for given means. The …

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Sports Business Course Outline (Fall 2018), Brendan Dwyer Jan 2018

Sports Business Course Outline (Fall 2018), Brendan Dwyer

Open Textbooks and Course Materials

This syllabus outlines the fall 2018 semester of SPTL 632: Sport Business.

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Exoskeletons, Entrepreneurs, And Communities: A Process Model Of Opportunity Co-Construction, Stella K. Seyb, Dean A. Shepherd, Trenton Alma Williams Jan 2018

Exoskeletons, Entrepreneurs, And Communities: A Process Model Of Opportunity Co-Construction, Stella K. Seyb, Dean A. Shepherd, Trenton Alma Williams

Faculty Publications

Exoskeletons represent a technological breakthrough that presents a diverse range of potential opportunities to overcome human physical limitations. Drawing on data from 16 exoskeleton prototypes, we develop a model of opportunity co-construction that involves mutual adjustment between the actions and beliefs of entrepreneurs and their communities of inquiry. Our study enhances our understanding of potential opportunities as dynamic entities that are (re)constructed as entrepreneurs and community members seek to resolve key tensions throughout the process. Specifically, we identify tensions relating to technological change, shifting power dynamics, and reduced visibility, and explain how actors seek to resolve those tensions through opportunity …

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Public Ownership And The Local Economy, Jess Cornaggia, Matthew Gustafson, Jason Kotter, Kevin Pisciotta Jan 2018

Public Ownership And The Local Economy, Jess Cornaggia, Matthew Gustafson, Jason Kotter, Kevin Pisciotta

Faculty Publications

We provide evidence that a firm’s transition from private to public ownership stunts local economic growth, especially in less populated and poorer areas. After accounting for endogeneity in the ownership decision, areas hosting companies that go public experience muted growth in employment, establishments, population, and wages, relative to areas where firms file to go public and remain private. Establishment-level analyses reveal that transitioning to public ownership causes firms to geographically diversify their establishments and employee base. These findings are consistent with public ownership reducing a firm’s reliance on local agglomeration economies, to the detriment of the local community.

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Comparables Pricing, Justin Murfin, Ryan Pratt Jan 2018

Comparables Pricing, Justin Murfin, Ryan Pratt

Faculty Publications

Finance professionals commonly set prices based on the analysis of recently closed, comparable transactions. Using data on syndicated loans, we exploit the lag between loans’ closing dates and their inclusion in a widely used comparables database to identify the effect of past transactions on new transaction pricing. Comparables pricing is an important determinant of individual loan spreads, but a failure to account for overlap in information across loans leads to pricing mistakes. Comparables used repeatedly are overweighted as they develop redundant channels of influence on later transactions. Market conditions prevailing at the time a comparable was priced also unduly influence …

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Credit Supply And The Rise In College Tuition: Evidence From The Expansion In Federal Student Aid Programs, David O. Lucca, Taylor Nadauld, Karen Shen Jan 2018

Credit Supply And The Rise In College Tuition: Evidence From The Expansion In Federal Student Aid Programs, David O. Lucca, Taylor Nadauld, Karen Shen

Faculty Publications

We study the link between the student credit expansion of the past 15 years and the contemporaneous rise in college tuition. To disentangle simultaneity issues, we analyze the effects of increases in federal student loan caps using detailed student-level financial data. We find a pass-through effect on tuition of changes in subsidized loan maximums of about 60 cents on the dollar and of about 20 cents on the dollar for unsubsidized federal loans. The effect is most pronounced for more expensive degrees and degrees offered by for-profit and 2-year institutions.

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Improving Security Message Adherence Through Improved Comprehension: Neural And Behavioral Insights, Bonnie Brinton Anderson, Daniel Bjornn, Jeffrey Jenkins, C. Brock Kirwan, Anthony Vance Jan 2018

Improving Security Message Adherence Through Improved Comprehension: Neural And Behavioral Insights, Bonnie Brinton Anderson, Daniel Bjornn, Jeffrey Jenkins, C. Brock Kirwan, Anthony Vance

Faculty Publications

Security warnings are critical to help users make contextual security decisions. Unfortunately, users find these warnings hard to understand, and they routinely expose themselves to unintended risks as a result. Although it is straightforward to determine when users fail to understand a warning, it is more difficult to pinpoint why this happens. The goal of this research is to use eye tracking to step through the building blocks of comprehension—attention, semantics, syntax, and pragmatics—for SSL and other common security warnings. Through this process, we will identify ways to design security warnings to be more easily understood.

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The Moderating Effect Of Benevolence On The Impact Of Organisational Culture On Employee Creativity, Samuel Ogbeibu, Abdelhak Senadjki, James Gaskin Jan 2018

The Moderating Effect Of Benevolence On The Impact Of Organisational Culture On Employee Creativity, Samuel Ogbeibu, Abdelhak Senadjki, James Gaskin

Faculty Publications

Rooted in the Nigerian manufacturing industry experience, this study, investigates the effect of top management leaders' benevolence on the impact of organisational culture (OC) on employee creativity. Structural equation modelling (SEM) results indicated that top management leaders' benevolence, and adhocracy OC have positive and significant effects on employee creativity. Market and clan OC have significant negative effects on employee creativity, and hierarchy OC has no significant effect on employee creativity. Likewise, benevolence has no significant moderating effect on the impact of clan OC on employee creativity, and has a significant negative moderating effect on the impact of adhocracy OC on …

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Gui-Based Vs. Text-Based Assignments In Cs1, Robert Ball, Linda Duhadway, Spencer Hilton, Brian Rague Jan 2018

Gui-Based Vs. Text-Based Assignments In Cs1, Robert Ball, Linda Duhadway, Spencer Hilton, Brian Rague

Faculty Publications

Teaching CS1 can be daunting. The first courses in the CS curriculum help determine which students will ultimately matriculate into the program. There have been various studies on how to improve motivation and reduce attrition by using visual-based environments and assignments. We performed a year-long study in which we addressed two research questions: 1) How is student performance affected by drag-and-drop GUI assignments when compared to traditional text-based assignments? 2) If given the choice, would students select GUIbased or text-based assignments? For the first question, there was no statistical significance, indicating that student performance is not affected by this visual …

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A Reference Framework For Conceptual Modeling, Lois M. L. Delcambre, Stephen W. Liddle, Oscar Pastor, Veda C. Storey Jan 2018

A Reference Framework For Conceptual Modeling, Lois M. L. Delcambre, Stephen W. Liddle, Oscar Pastor, Veda C. Storey

Faculty Publications

With decades of contributions and applications, conceptual modeling is very well-recognized in information systems engineering. However, the importance and relevance of conceptual modeling is less well understood in other disciplines. This paper, through an analysis of existing research and expert opinions, proposes a reference framework for conceptual modeling to help researchers and practitioners position their work in the field, facilitate discussion among researchers in the field, and help researchers and practitioners in other fields understand what the field of conceptual modeling has to offer as well as contribute to its continued, extended influence in multiple domains.

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Searching The Internet To Estimate Deer Population Trends In The U.S., California, And Connecticut, G. Webb Jan 2018

Searching The Internet To Estimate Deer Population Trends In The U.S., California, And Connecticut, G. Webb

Faculty Research, Scholarly, and Creative Activity

Information for decision making may be publicly available, but costly to obtain. As an experiment in environmental scanning, the internet was searched on a daily basis over several years to collect information and provide analysis related to decisions on deer management. The process discovered that, contrary to common assumptions, the U.S. deer population has apparently been falling since about the year 2000 based on analysis of available state data that had not been aggregated. In some cases, state population estimates were created using standard procedures on available data. Results indicate that differences in survey methods appear to be relatively constant …

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Aaa Research Relevance Task Force: Recommendations, David A. Wood Jan 2018

Aaa Research Relevance Task Force: Recommendations, David A. Wood

Faculty Publications

No abstract provided.

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Manager Sentiment And Stock Returns, Fuwei Jiang, Joshua A. Lee, Xiumin Martin, Guofu Zhou Jan 2018

Manager Sentiment And Stock Returns, Fuwei Jiang, Joshua A. Lee, Xiumin Martin, Guofu Zhou

Faculty Publications

This paper constructs a manager sentiment index based on the aggregated textual tone of corporate financial disclosures. We find that manager sentiment is a strong negative pre- dictor of future aggregate stock market returns, with monthly in-sample and out-of-sample R 2 s of 9.75% and 8.38%, respectively, which is far greater than the predictive power of other previously studied macroeconomic variables. Its predictive power is economically compa- rable and is informationally complementary to existing measures of investor sentiment. Higher manager sentiment precedes lower aggregate earnings surprises and greater aggre- gate investment growth. Moreover, manager sentiment negatively predicts cross-sectional stock returns, …

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Proprietary Costs And Sealing Documents In Patent Litigation, Richard Frankel, Joshua A. Lee, Zawadi Lemayian Jan 2018

Proprietary Costs And Sealing Documents In Patent Litigation, Richard Frankel, Joshua A. Lee, Zawadi Lemayian

Faculty Publications

We study whether the sealing of a defendant’s judicial records during a patent lawsuit filing correlates with the defendant’s level of competition and disclosure. Courts permit sealing of judicial records when competitive damage outweighs the public interest in access to documents and records. We find that defendants with sealed judicial records have higher research and development (R&D), lower industry sales concentration, and more references to competition in their annual reports than defendants without sealed judicial records. We observe faster mean reversion of return on net operating assets when courts seal defendant records. The results suggest that sealing relates to archival …

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Private Equity Indices Based On Secondary Market Transactions, Brian Boyer, Taylor D. Nadauld, Keith Vorkink, Michael S. Weisbach Jan 2018

Private Equity Indices Based On Secondary Market Transactions, Brian Boyer, Taylor D. Nadauld, Keith Vorkink, Michael S. Weisbach

Faculty Publications

Measuring the performance of private equity investments (buyout and venture) has historically only been possible over long horizons because the IRR on a fund is only observable following the fund’s final distribution. We propose a new approach to evaluating performance using actual prices paid for limited partner shares of funds in secondary markets. We construct indices of buyout and venture capital performance using a proprietary database of secondary market prices between 2006 and 2017. These transaction-based indices exhibit significantly higher betas and volatilities, and lower alphas than NAV-based indices built from Preqin and obtained from Burgiss. There are a number …

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The Capitalization Of Consumer Financing Into Durable Goods Prices, Bronson Argyle, Taylor Nadauld, Christopher Palmer, Ryan Pratt Jan 2018

The Capitalization Of Consumer Financing Into Durable Goods Prices, Bronson Argyle, Taylor Nadauld, Christopher Palmer, Ryan Pratt

Faculty Publications

Using loan-level data on millions of used-car transactions across hundreds of lenders, we study the consumer response to exogenous variation in credit terms. Borrowers offered shorter maturity decrease expenditures enough to o set 60-90% of the monthly payment increase. Most of this is driven by shifting toward lower quality cars, but affected borrowers are able to o set 20-30% of a monthly payment shock by negotiating lower prices for equivalent cars. Our results suggest that durable goods prices adjust to reflect credit terms even at the individual level, with one year of additional loan maturity increasing a given car’s price …

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Get In Line: Chapter 11 Restructuring In Crowded Bankruptcy Courts, Benjamin Iverson Jan 2018

Get In Line: Chapter 11 Restructuring In Crowded Bankruptcy Courts, Benjamin Iverson

Faculty Publications

Bankruptcy costs depend not only on the laws that govern financial distress but also on the ability of the court to rehabilitate distressed firms. This paper tests whether Chapter 11 restructuring outcomes are affected by time constraints in busy bankruptcy courts. Using the passage of the Bankruptcy Abuse Prevention and Consumer Protection Act as an exogenous shock to caseloads, I find that commercial banks report lower charge-offs on business lending when court caseloads decline, suggesting that the costs of financial distress are lower in less-congested courts. Further, court caseload affects how restructuring takes place. Less-busy bankruptcy judges liquidate fewer small …

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Trade Creditors' Information Advantage, Victoria Ivashina, Benjamin Iverson Jan 2018

Trade Creditors' Information Advantage, Victoria Ivashina, Benjamin Iverson

Faculty Publications

Using information on the sales of debt claims for 132 U.S. Chapter 11 bankruptcy cases, we show that large trade creditors’ decisions to sell receivables of a distressed company in bankruptcy are predictive of lower recovery rates, and that in such cases these creditors sell ahead of less informed suppliers and other creditors. This result is especially pronounced for more opaque distressed firms, when trade creditors’ information advantage is likely largest. This evidence shows that suppliers that extend significant amounts of trade credit hold private information about their trade partners. Trade creditors who are geographically closer or in similar industries …

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Controls And Cooperation In Interactive And Non-Interactive Settings, Jace Garrett, Jeffrey A. Livingston, William B. Tayler Jan 2018

Controls And Cooperation In Interactive And Non-Interactive Settings, Jace Garrett, Jeffrey A. Livingston, William B. Tayler

Faculty Publications

Prior research finds that controls that induce cooperation among collaborators on a project increase trust, and that this increased trust increases subsequent cooperation among collaborators. We extend this work by investigating how controls influence cooperative behavior in two settings. The first is an interactive setting where people work together and can benefit from each other’s work. The second is a non-interactive setting where people do not work together directly, but where behavior can be observed. We propose that because controls are likely to engender greater trust and reciprocity in interactive settings than in non-interactive settings, the effect of controls on …

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The Value To Management Of Using The Internal Audit Function As A Management Training Ground, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood Jan 2018

The Value To Management Of Using The Internal Audit Function As A Management Training Ground, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood

Faculty Publications

This study examines how using the internal audit function as a management training ground (MTG) impacts manager’s reliance on internal auditor recommendations. While prior research suggests that using internal audit as a MTG can adversely affect financial reporting quality, external audit fees, and internal audit efficiency, many internal audit functions use this practice. We study how this practice influences another important stakeholder—senior management. Based on survey results of 355 chief audit executives (CAEs), we find that CAEs perceive senior management to be more likely to use recommendations from MTG internal auditors than non- MTG internal auditors. To bolster the validity …

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Citation-Based Benchmarks And Individual Accounting Faculty Research Rankings By Topical Area And Methodology, Garrison Nuttall, Neal Snow, Scott L. Summers, David A. Wood Jan 2018

Citation-Based Benchmarks And Individual Accounting Faculty Research Rankings By Topical Area And Methodology, Garrison Nuttall, Neal Snow, Scott L. Summers, David A. Wood

Faculty Publications

This paper provides citation rankings and benchmarking data for individual accounting researchers disaggregated by topic and methodological area and studies which factors increase citation totals. Based on Google Scholar data from 7,113 articles published in respected accounting journals, we find that citation totals differ significantly based on accounting topic area (accounting information systems, audit, financial, managerial, tax, other) and methodology (analytical, archival, experimental, other), suggesting the need to separately benchmark authors who publish in these groups. We also find that authors who have a broad collaboration network, graduated from a school that started a journal, are topic specialists, or publish …

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Violence, Aggression, And Ethics: The Link Between Exposure To Human Violence And Unethical Behavior, Joshua R. Gubler, Skye Herrick, Richard Price, David A. Wood Jan 2018

Violence, Aggression, And Ethics: The Link Between Exposure To Human Violence And Unethical Behavior, Joshua R. Gubler, Skye Herrick, Richard Price, David A. Wood

Faculty Publications

Can exposure to media portrayals of human violence impact an individual’s ethical decision making at work? Ethical business failures can result in enormous financial losses to individuals, businesses, and society. We study how exposure to human violence—especially through media—can cause individuals to make less ethical decisions. We present three experiments, each showing a causal link between exposure to human violence and unethical business behavior, and show this relationship is mediated by an increase in individual hostility levels as a result of exposure to violence. Using observational data, we then provide evidence suggesting that this relationship extends beyond the context of …

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The Link Between Leadership Style And Job Satisfaction In The Don Civilian Workforce, Richard Grimm Jan 2018

The Link Between Leadership Style And Job Satisfaction In The Don Civilian Workforce, Richard Grimm

Doctoral Dissertations and Projects

This study analyzed job satisfaction as it relates to employees within the Department of the Navy in an effort to better understand the role that supervisory leadership plays in improving or degrading employee job satisfaction. Multiple interviews were conducted with current and former employees in order to gainer deeper understanding of the experiences of these employees. The results indicate that styles such as servant leadership and transformational are seen as having a more positive impact on employee job satisfaction than other styles including trait and transaction. The researcher developed numerous themes based on data analysis including reference to these styles …

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Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2018

Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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An Introduction To Case Reports: The Fundamentals Of Accounting, William C. Kemp Jan 2018

An Introduction To Case Reports: The Fundamentals Of Accounting, William C. Kemp

Honors Theses

This document is a culmination of twelve case reports completed over the 2016-2017 school year under the direction of Dr. Victoria Dickinson. The cases were assigned in relation to the current topics covered in ACCY 303 and ACCY 304 and were prepared under GAAP and other generally accounting standards. Several cases were a set published by Cambridge Business Publishers, LLC and can be found online. Other cases were provided by Dr. Dickinson. Each case was a series of questions that related to a separate accounting topic, and information in each is not dependent on previous cases. Journal entries, ratios, financial …

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Family Leisure Functioning: A Cross-National Study, Camilla J. Hodge, Ramon Zabriskie, Jasmine A. Townsend, Dennis L. Eggett, Raymond Poff Jan 2018

Family Leisure Functioning: A Cross-National Study, Camilla J. Hodge, Ramon Zabriskie, Jasmine A. Townsend, Dennis L. Eggett, Raymond Poff

Faculty Publications

The purpose of this study was to, first, determine whether positive relationships between family leisure (involvement and satisfaction) and family outcomes (cohesion, adaptability, family functioning, and satisfaction with family life) were present in a multinational sample, and second, determine whether the core and balance model could provide a consistent framework for between country comparisons of relationships between family leisure and family outcome variables cross nationally. Familieswere recruited fromAustralia, Canada, New Zealand, the United Kingdom, and the United States. Data were analyzed using blocked multiple regression models, and generalized linear models to compare relationships across countries. Overall, findings indicated positive relationships …

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Rhetoric And Authority In A Polarized Transition: The Development Of China’S Stock Market, Yuan Li, Sandy E. Green, Paul M. Hirsch Jan 2018

Rhetoric And Authority In A Polarized Transition: The Development Of China’S Stock Market, Yuan Li, Sandy E. Green, Paul M. Hirsch

School of Economics and Business Administration Faculty Works

How do actors in positions of authority attempt to justify their right to rule while introducing controversial institutional practices that potentially delegitimate their authority? China’s reform leaders have found themselves in a legitimacy conundrum when they established and developed the stock market, yet have been able to assert a central role for the party-state in managing the stock market. Using a critical rhetorical perspective, we analyze how actors use “rhetorical genres,” that is, argumentation and narration with differing content and style, to construct new roles of the speaker and speaker–audience relationships that imply new bases of authority, and how these …

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