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    Title I Schools: The Student-Based Impact Of Online, On-Demand Professional Development On Educators

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    Title I students remain among the most challenging population for achieving significant gains in academic performance and standardized test scores. This multi-state, quasi-experimental, pre-versus-post study reflects the comparative Title I gains for math and reading scores for teachers participating in an online, on-demand professional development program school-wide versus non-participating Title I in their respective districts as benchmarks. Average Title I gains in reading were 4.8% (p<.001) versus 0.1% (ns) in the non-participating Title I schools. For math scores, non-participating Title I schools in the districts saw a decline of 5.9% (p<.001), while Title I schools participating in the professional development experienced a gain of 7.3% (p<.001). Conclusions are that significant advantages for Title I students are achieved when teachers participate actively in such a high impact, high accessibility professional development program

    Delivering Virtual Ethnicity Drama: A Pedagogical Design For Bridging Digital And Diversity Barriers

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    This study examines an original dramaturgical method for creating virtual world experience called virtual world drama. The instructional focus is improving students aptitude for analyzing ethnic identity by instilling both conceptual and multicultural competency. An exploratory research method is used, relying on observation (disguised and non-disguised) and survey information collected from a student sample spanning four academic quarters. Findings suggest that virtual world drama deepens the specificity of ethnic culture analysis and broadens the spectrum of ethnic culture awareness. In addition learning outcomes are evaluated based on improvements in ethnic aptitude collaboration, competence, and community

    Impact Of Job Analysis On Job Performance: Analysis Of A Hypothesized Model

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    The manuscript entitled Impact of Job Analysis on Job Performance: Analysis of a Hypothesized Model was retracted on December 17, 2015. Please contact our office at [email protected] for more information

    Push-down Accounting: A Comprehensive Case Study

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    Push-down Accounting has gained great popularity over the last decade with the resurrection of acquisitions and the increased global expansion of business activities. The SEC recommends Push-down accounting, where appropriate, as it is an easier and more effective method of financial reporting than the complex structure of inter-company elimination entries. The ending reported consolidated amounts are also identical whether this method is used or not. This case study provides the criteria for Push-down and details an actual case study of its preparation and presentation of a balance Sheet on the date of acquisition

    A Retrospective Look at College Football in the Late BCS Era A Case Study in Sports Analytics, Sports Management, and Sports Economics

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    This case study presents game-play statistics to explore their relationships between winning, conference affiliation, and styles of play. Statistics from games from 2005 to 2011 are compiled and explored using descriptive statistics, ANOVA, and Pearsons Correlations. Bowl Championship Series automatic-qualifiers serve as variables in this study. ANOVA analysis indicates that the style of play from 2005 to 2011 has changed as total offensive production and scoring have increased. This study also finds marked differences in game-play for the various conferences, and presents the statistics that carry the greatest correlation to winning in each of the conferences. This case study is intended for use in sports management and administration courses, where users must make determinations on the differences in play, and their impact on sports administrative decisions

    Professor Retired, But the University Kept Paying Her!

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    Dr. Retha Schnell, an accounting professor, took advantage of an offer of an early retirement package from the University. In May, year 1, she chose the one year option to teach for half pay while simultaneously receiving retirement from the State University Retirement System.  Dr. Schnell’s time with the University came to an end in May, year 2 and she moved to another state.  (Her State University Retirement System payments continued.)   The professor’s bank statements, received over the Labor Day holiday, year 2, showed a payment of the same amount as she had been receiving for salary in the previous year.  Further investigation by Dr. Schnell and the University revealed that Dr. Schnell’s former Department Head, former Dean, and two employees in Human Resources (HR) had authorized her to be paid for the next academic year (although she was retired). The case focuses on internal control matters.  Specifically, the operation of internal controls which permitted payroll to be paid to a former employee are addressed.  The design of controls is adequate; two members of management and two HR employees authorized payment of payroll for a faculty member no longer working at the University.  The matters in the case relate to the components and principles in COSO’s internal control framework.

    Limited Business Knowledge Investors Perceptions Of Auditor Independence In The Provision Of Assurance On Unregulated Nonfinancial Disclosures

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    Vasarhelyi and Zheng (2013) report that more than 4,000 filing errors have been reported in XBRL interactive data following the U.S. Securities and Exchange Commissions 2009 interactive data reporting mandate. Alles and Gray (2012) report that demand exists for externally provided assurance of XBRL filings if the cost of assurance appears less significant to clients. While the discussion of assurance on XBRL filings generally addresses managements confidence in the accuracy assurance on financial data, a void in the literature exists regarding auditor independence in the provision of assurance on XBRL-generated nonfinancial information. Further, Pinsker and Wheeler (2009) note that limited business knowledge (LBK, hereafter) investors perceptions of and reactions to assurance services have not been fully examined. The results of the present research indicate that LBK investors may be more tolerant of a nonindependent attestation on XBRL nonfinancial data with respect to their long-term investments, but not necessarily for their short-term investments. In addition, companies that provide assurance on voluntarily reported nonfinancial information may feel a level of comfort in the fact that LBK investors do not feel that they would win a lawsuit against the company for a mistake in this information

    Where to Retire? The Tax Implications of Geography in Retirement

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    Retirement planning is an issue of growing concern to the nation’s aging population and state governments as the number of retirees continues to increase each year. Retired individuals and individuals planning for retirement should consider state tax policies, as they vary from state to state, when selecting a retirement location. State governments should also consider making tax policy changes in order to attract the older population. State tax policies could impact a retiree’s financial stability during retirement. This paper examines the tax implications of geography in retirement and how relocation has the potential to significantly decrease an individual’s pension income tax liability

    The Digital Divide And Job Stability During The Great Recession

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    Researchers and policy makers have identified the existence of a Digital Divide in the United States, between those who have access to the internet and technology in general, and those who do not. Most research into the relationship between the access to technology and labor market outcomes has revolved around on-the-job computer use and the extent to which it determines wages. Using a nationally representative dataset, this study looks instead at access to the internet at home prior to the Great Recession, and examines whether this is significantly related to job loss during the Great Recession. The results of this analysis indicate that internet access prior was a stronger predictor of job loss during the Great Recession than on-the-job computer use. With recent data that internet access levels in the United States may have plateaued for certain sections of the population, this finding has broad implications for both workers and employers, and lends urgency to the policy objective of expanding internet access

    Strategies And Initiatives That Revitalize Wesley College STEM Programs

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    Church-related small private liberal arts baccalaureate minority-serving institutions like Wesley College have modest endowments, are heavily tuition-dependent, and have large numbers of financially-challenged students. In order to sustain the level of academic excellence and to continue to build student demographic diversity in its accessible robust Science and Mathematics (STEM) programs, the faculty sought federal and state funds to implement a coordinated program of curriculum enhancements and student support programs that will increase the number of students choosing STEM majors, increase their academic success, and improve retention

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