Social and Behavioral Sciences Commons^™

Financial Reporting Quality And Control System: A Mixed Approach Assessment, Mansur Lubabah Kwanbo, Esther Ali Baba, Solomon Akanet, Muhammad Tanko

International Journal of Management, Finance and Accounting

Listed firms have been reported by regulators to be tangled in financial scandals that have made the quality of their financial reports doubtful due to inadequate control systems of risk assessment, monitoring, information and communication, control environment and control activity. This study examines the relationship between financial reporting quality and the internal control system of listed firms in Nigeria. The research relieda hybridixed approach that sourced primary and secondary data using a bilateral convergent paralleled mixed design. The research method adopted is the interpretive post-action multiple case study that employs reduction and multiple regression as its data analysis techniques. Comparatively, …

An Analysis Of Factors Affecting Malaysia’S Youth Unemployment Rate, Neha Bhubhindar Singh, Yvonne Lee

International Journal of Management, Finance and Accounting

This study aims to identify if macroeconomics-related indicators consisting of gross domestic product (GDP), inflation, population and economic shocks are related in the Malaysia’s youth unemployment. The youth unemployment rate and its determinants’ data from an extended period of 1982 to 2020 were obtained from the Department of Statistics Malaysia (DOSM). By employing the autoregressive distributed lag (ARDL) analysis, findings show that Gross Domestic Product and Population significantly affect Youth Unemployment in the long-run.  These findings indicate that the Malaysian government should develop youth-specific strategies to combat youth unemployment, with Technical and Vocational Education Training (TVET) quality and availability being …

Ownership Structure And Earnings Management Practices: An Empirical Evidence From Malaysian Public Firms, Muhammad Shaheer Nuhu, Zauwiyah Ahmad, Lim Ying Zhee

International Journal of Management, Finance and Accounting

This paper aims to analyse the mitigating effects of ownership structure on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia’s main market, covering the years 2011 through 2021. Panel Regression was employed to analyses the data, with the aid of STATA software version 17. The finding of this study confirmed significant negative association between foreign ownership (FOW) and EM of listed firms in Malaysia.  Additionally, managerial ownership (MOW) and ownership concentration (OC) were found to be insignificantly related to EM. Similarly, the two control variables included in the analysis, only firm size (FISZ) was found …

Moderator Effect Of Audit Committee On Earnings Management And Board Diversity, Mohammed Ibrahim, Nasir Mohammed, Mohammed Abubakar Hamza

International Journal of Management, Finance and Accounting

This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange. Female directors and foreign directors served as proxies for board diversity, audit committee independence and meeting frequency were moderating variables to study possible discretionary accruals in earnings. Eleven o&g companies in Nigeria that were listed that had consistently produced audited yearly financial reports from 2009 to 2019 were employed to accomplish the study's goals. Regression models with fixed and random effects were utilised in the investigation. The outcome showed that earnings management and the board diversity …

Videoconference Administration Of The Delis-Kaplan Executive Function System, Zachary T. Stine

Doctor of Psychology (PsyD)

Neuropsychological assessments rely on standardization, reliability, validity, and normative data to increase the accuracy of clinicians’ interpretations (Lezak et al., 2012). One particular assessment that focuses on examining comprehensive executive functioning is the Delis-Kaplan Executive Function System (D-KEFS; Delis et al., 2001). Videoconference is gaining in use to provide services within multiple healthcare domains to increase access to care and convenience, potentially reduce costs, and sustain patient satisfaction (Brearly et al., 2017). The literature has shown support for the growing field of telehealth neuropsychology (Brearly et al., 2017); however, many neuropsychological assessments, such as the D-KEFS, have not been normed …

Does Structural Racism Influence How Black/African Americans Define Memory Loss And Cognitive Impairment? An Africana Phenomenological Study, Andre Pruitt

Dissertations and Theses

With the variety of research about dementia and Alzheimer's disease (AD), few studies have explored the effect of social structures, such as racism, on how Black/African Americans conceptualize memory loss, dementia, or AD. Furthermore, limited within the scholarship are the environmental factors and structural racism that are thought to influence cognitive impairments and meaning making about cognitive decline impacting Black/African Americans.

Most U.S. research centers on methodologies and epistemologies grounded in Eurocentric ways of knowing (objectivity, individuality, either/or logic). However, Eurocentric methodologies fail to acknowledge the cultural experiences with memory loss, cognitive impairment, dementia, and AD, as well as the …

Generative Artificial Intelligence And Copyright Law, Christopher T. Zirpoli

Copyright, Fair Use, Scholarly Communication, etc.

Recent innovations in artificial intelligence (AI) are raising new questions about how copyright law principles such as authorship, infringement, and fair use will apply to content created or used by AI. So-called “generative AI” computer programs—such as Open AI’s DALL-E 2 and ChatGPT programs, Stability AI’s Stable Diffusion program, and Midjourney’s self-titled program—are able to generate new images, texts, and other content (or “outputs”) in response to a user’s textual prompts (or “inputs”). These generative AI programs are “trained” to generate such works partly by exposing them to large quantities of existing works such as writings, photos, paintings, and other …

Detection And Characterization Of Constitutive Replication Origins Defined By Dna Polymerase Epsilon, Roman Jaksik, David A Wheeler, Marek Kimmel

Center for Medical Ethics and Health Policy Staff Publications

Background: Despite the process of DNA replication being mechanistically highly conserved, the location of origins of replication (ORI) may vary from one tissue to the next, or between rounds of replication in eukaryotes, suggesting flexibility in the choice of locations to initiate replication. Lists of human ORI therefore vary widely in number and location, and there are currently no methods available to compare them. Here, we propose a method of detection of ORI based on somatic mutation patterns generated by the mutator phenotype of damaged DNA polymerase epsilon (POLE).

Results: We report the genome-wide localization of constitutive ORI in POLE-mutated …

Design Power And Potential Future Of Global Organization Of Life, A. Fuat Fırat

Markets, Globalization & Development Review

In this essay I propose a definition of design to address its potential role in largely determining power relations in the future. Some foundational discussion of wealth, culturally constructed differently in different historical times, trends of corporatization in the contemporary world, and the birth of control society is presented to help understand the possibilities and difficulties of building future organizations of life. I invite discussions and dialogues to widen and deepen the concept of design power.

An Institutional Perspective On Climate Change, Markets, And Consumption Across Three Countries, Delphine Godefroit-Winkel

Markets, Globalization & Development Review

This manuscript enriches knowledge about consumers’ responses to climate change actions. Through the lens of institutional theory, it examines the findings of three studies run in France, Morocco and the United States. In Morocco, consumers are more responsive to climate change actions when they are managed at the level of their country, and company. Moroccan consumers express ambivalent emotions when their supermarket engages in actions to combat climate change. In France, consumers are less responsive when their country engage in climate change actions, but they display positive responses towards their supermarkets’ climate change actions. In the United States, the responses …

Marketing, Development, And The Question Of Meaning, Dominique Bouchet

Markets, Globalization & Development Review

Originally developed as a sales technique, marketing ended up playing an economic and political role globally. With the advent of globalization and sustainability issues, the importance given to the techniques of marketing in both analyses and in communication limits the possibility of mutual understanding and of social creativity. A profound understanding of what is at stake for society and culture is not what matters when the focus is on the ways to maintain the superficial link to the instrument of power.

The market plays a central role within the fields of marketing, economics and politics. Yet, questions of what the …

Privileging Localism And Visualizing Nationhood In Anti-Consumption, Rohit Varman, Russell Belk

Markets, Globalization & Development Review

The main aim of this research is to understand the genesis and nature of an anti-consumption movement in India and its emphasis on nationalism through localism. This research adopted a case study design, including in-depth interviews and discursive analysis. Through a historical analysis this research shows the influence of anarchist political philosophy in a contemporary anti-consumption movement. It demonstrates that anti-consumption is inflected with discourses of freedom, anti-authoritarianism, and anti-statism, which are central to the anarchist conception of localism. This research shows that anti-consumption movements in India use consumption objects to privilege local over both national and international. This helps …

Establishing Meaning And Values In Marketing And Broadening Perspectives In Understanding Nationhood And Climate Change, Deniz Atik, Nikhilesh Dholakia

Markets, Globalization & Development Review

No abstract provided.

Loving Blackness: A Sense Experience, Ricardo J. Millhouse

Feminist Pedagogy

The late bell hooks framed feminist pedagogies as a set of practices and systems that provide a description of feminism, a feminist learning environment, and ways to cultivate a community that is ready for feminist instruction. Using intersectionality, hooks (1992) discussed “loving blackness” as a representational and destabilizing practice to de-center whiteness. hooks (1992, 20) writes, “loving blackness as a political resistance transforms our ways of looking and being, and thus creates conditions necessary for us to move against the forces of domination and death and reclaim black life.” I propose a black feminist praxis teaching tool, “a sense experience,” …

Academic Spaces Of Possibility? A Proleptic Dialogue With Blackfeminism At The Center, Liliana Herakova, Lauren O. Babb, Kevin Roberge

Feminist Pedagogy

This critical commentary engages our experiences as co-educators in a “Black Feminist Thought and Expression” (BFTE) course, first-of-its-kind at our predominantly white institution in the U.S.. We imagine and provoke redefinitions of “classrooms” and “students” toward the liberatory dialogic learning bell hooks continues to inspire. We reflect on the potentials and perils of BFTE as pedagogical moves toward 1) becoming learners over and over again and 2) creating multiple different learning spaces, not confined to the physical classroom or to texts-as-usual. By bringing our beings together in both this essay and in BFTE, we re-member the dialogic pedagogy of love-as-action …

‘Reading The Cultural Landscape’ In The ‘Birthplace’ Of Modern Race/Racism: Using Hooks To Invite Students In As Critical Knowledge Producers & Co-Conspirators, Danielle Docka-Filipek

Feminist Pedagogy

No abstract provided.

Playing With Privilege: A Creative Way For Students To Unpack Privilege, Ashley D. Garcia

Feminist Pedagogy

Although privilege is a foundational concept in many courses, students often have only a vague notion of it, which hinders discussion and analysis. This activity/assignment, grounded in bell hooks' engaged pedagogy, tasks students with visually representing and explaining a concrete instance of privilege to their peers. Through creating comic strips, students must interrogate their assumptions of privilege and begin to encounter its intersectional structure. Creating comic strips that depict privilege helps students grasp the concept and apply it in their self-reflection. Moreover, this establishes a foundation from which students can interrogate the positions of privilege that structure their social realities.

Bell Hooks Feminist Pedagogy In The Library Classroom, Melissa Chomintra

Feminist Pedagogy

An abstract (separate from the article body; optional)

Editor's Introduction: Honoring The Immeasurable: Bell Hooks’ Feminist Pedagogy In Teaching, Kristin Comeforo

Feminist Pedagogy

No abstract provided.

Public-Private Partnership (P3) Success: Critical Success Factors For Local Government Services And Infrastructure Delivery, Antonio M. Lopez, George M. Marakas

Engaged Management ReView

The Public-Private Partnership (P3) approach is a viable option to address the slow growth and burgeoning need to deliver infrastructure projects and services by state and local governments. This study focuses on identifying critical success factors (CSF) that influence the success of P3s for local government service and infrastructure delivery. A framework is presented for integrating relationship and project management CSFs identified from previous literature into P3s. In addition, public agency entrepreneurial orientation is introduced as a potential CSF – a focus that has been absent in previous P3 CSF literature. To empirically assess the influence of these CSFs on …

Spartan Daily, February 23, 2023, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2023

Volume 160, Issue 13

Post-Traumatic Stress Disorder Early Retirements In Law Enforcement, Alecia Ainslie

Master of Arts in Criminal Justice Leadership

The American Psychiatric Association defines post-traumatic stress disorder as a psychiatric disorder that may occur in people who have experienced or witnessed a traumatic event such as a natural disaster, a serious accident, a terrorist act, war/combat, or rape or who have been threatened with death, sexual violence, or serious injury (Torres, 2020). Why are law enforcement officers retiring at an alarming rate due to post-traumatic stress disorder? “Law enforcement professionals anticipate and accept the unique dangers and pressures of their chosen profession. However, people under stress find it harder than people not experiencing stress to connect with others and …

Law Enforcement’S Use Of Social Media: It Is More Then Just A Post, Brad Litke

Master of Arts in Criminal Justice Leadership

Social media has become a preferred way to communicate for many and can be a look into the user’s personal life. However, law enforcement also knows this. Law enforcement’s use of social media for investigations has been proven to be effective in monitoring gatherings and helping to solve crimes. While legal, law enforcement also has an ethical responsibility to the community and have strong policies in place to prevent misuse of this tool. This is not the only use of social media by law enforcement. Social media is also used to interact with the community. Reviewing the good and bad …

Culture Of Wellness Toward Resiliency, Shelby Stemig

Master of Arts in Criminal Justice Leadership

Stress and burnout are increasingly prevalent amongst law enforcement officers and civilian staff due to job demands and job-related traumas. A culture of wellness planning is how administrations can build resiliency against stress and burnout. A wellness plan should emphasize organizational responsibility, officer responsibility, formal and informal leadership, and external collaborations. Agencies can also utilize the same cognitive behavioral therapies that supervised release agents find beneficial for clients. There are great similarities between the utilization of cognitive behavioral interventions, evidence-based models, and thought behavioral links between supervised release clients and law enforcement staff members. Often, cognitive behavioral therapies are used …

Webinar: Improving Recreational Trail Accessibility With A Volcanic Ash Treatment, Charles Riley, Ashton Greer

TREC Webinar Series

Recreational trails serve as valuable transportation corridors and support the health of users. Wheelchair accessibility of recreational trails depends on a variety of conditions, including slope, cross-slope, and surface characteristics. This project focused on improving the firmness and stability of a 0.2-mile section of trail that was otherwise accessible. The existing trail surface consisted of loose ¼” off-specification aggregate on native soil. A volcanic ash-Portland cement binder, studied in prior research, was batched, distributed, mixed, wetted, and compacted on site to improve the firmness and stability of the surface resulting in a smoother surface with less rolling resistance. The webinar …

Designing Hybrid Human-Ai Orchestration Tools For Individual And Collaborative Activities: A Technology Probe Study, Vanessa Echeverria, Kexin Yang, Luettamae Lawrence, Nikol Rummel, Vincent Aleven

Instructional Technology and Learning Sciences Faculty Publications

Combining individual and collaborative learning is common, but dynamic combinations (which happen as-the-need arises, rather than in pre-planned ways, and may happen on an individual basis) are rare. This work reports findings from a technology probe study exploring alternative designs for classroom co-orchestration support for dynamically transitioning between individual and collaborative learning. The study involved 1) a technology-probe classroom study in an authentic, AI-supported classroom to understand teachers' and students' needs for co-orchestration support over dynamic transitions; and 2) workshops and interviews with students and teachers to get informed feedback about their lived experiences. 118 students and three teachers from …

Volusia County, Fl Mental Health And Substance Use Disorder Treatment Gap Analysis, Amy Donley Phd, Jacquelyn Reiss, Caroline Austin

Institute for Social and Behavioral Science (ISBS)

The University of Central Florida's Institute for Social and Behavioral Science (ISBS) partnered with Volusia County to undertake a gap analysis focused on mental health and substance use disorder treatment. Specifically, we designed a study to determine the capacity of treatment options, identify barriers to seeking treatment, and illuminate what works particularly well. The gap analysis results can guide future decisions on allocating resources best to ensure that treatment is accessible to all in need.

Provision Of Helpful Review Videos: Effects Of Video Characteristics On Perceived Helpfulness, Kyungmin Park, Stephanie Lee, Shahryar Doosti, Yong Tan

Business Faculty Articles and Research

With the rapid growth and popularity of YouTube, an increasing number of consumers rely on online product review videos to obtain product-related information. As the provision of online review videos grows and consumers increasingly rely on them for their purchase decisions, understanding factors that contribute to the perceived helpfulness of video reviews becomes critical for video review management. This paper examines how various visual and vocal characteristics of online review videos are associated with the perceived helpfulness of videos. We collect detailed observational data on 13,840 electronic product review videos posted on YouTube and employ video content analysis, speech recognition, …

Legal Geographies, Caroline Griffith, Sarah Klosterkamp, Alida Cantor, Austin Kocher

Geography Faculty Publications and Presentations

This encyclopedia entry defines and discusses legal geography. Legal geography is an interdisciplinary area of scholarship that focuses on the intersections and co-constitution between law and space and place: that is, how law and legal processes produce space/place, and how particular places in turn influence law. Rather than thinking of law as an abstract, universal, a-spatial set of rules, legal geography examines the ways in which law is situated in place, and how places are shaped by legal practices and processes.

Jepson Forum, Flyer, Spring 2023, University Of Northern Iowa. Department Of Economics.

Jepson Forum

Gives the topic and the speakers for the annual Jepson Forum.