Texas A&M University - Corpus Christi: DSpace Repository

Texas A&M University – Corpus Christi

Texas A&M University - Corpus Christi: DSpace Repository
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    36255 research outputs found

    Pricing the audit risk of innovation: Intangibles and patents

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    The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor’s risk assessment. We present compelling evidence that, on average, research and development (R&D) knowledge capital is associated with higher audit fees. Using patent-based metrics as the proxies for innovation outcomes, we reveal that the number of patents (quantity), patent citations (quality-adjusted quantity), and patent technology classes (scope) all positively correlate with audit fees. Additional analyses show that innovation efficiency is negatively associated with audit fees. Furthermore, firms with a higher intensity of knowledge capital are more likely to receive going concern opinions than those with significant innovation outcomes. These findings provide valuable insights into the complex relationship between intangible assets and audit risk assessment

    Relationships among instructional leadership, school socioeconomic levels and student achievement

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    A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Education in Educational Leadership.The purpose of this study was to examine the relationship between student achievement test scores and certain principal behaviors and how that relationship may vary with school socioeconomic context. This purpose springs from a line of investigation that explores (l) school effects on student achievement, (2) effective schools research, (3) principal effects on student achievement, and (4) context effects. The study was a statewide effort drawing responses from teachers from elementary campuses according to predetermined parameters that included school configuration, principal tenure, percent economically disadvantaged, and scores on a state-mandated assessment instrument. Teachers from identified schools were asked to rate the degree to which their principal implemented the 34 instructional leadership behaviors as contained in the Instructional Activity Questionnaire. Major findings of this study included: (l) With schools at both extremes in SES settings included in the analysis principal behaviors are significantly related to reading and math achievement, but the relationship may be due to the SES setting's influence on both principal behavior ratings and student achievement, and (2) When analyses are conducted separately for schools at the extremes in SES settings principal behaviors are more strongly related ~o student achievement at low SES schools than high SES schools, but the relationship for high SES schools may be constrained by effects of a test ceiling.Educational Leadership, Curriculum & InstructionCollege of Liberal Art

    Open Access Publication Fund Annual Report: 2024 - 2025

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    The Open Access Publication Fund at Texas A&M University-Corpus Christi underwrites author publication charges for open access scholarly journal articles, book chapters, and monographs. The fund seeks to encourage greater participation in open access publishing so that Texas A&M University-Corpus Christi’s research is free of subscription barriers, and we support the adoption of open science practices that can help sustain Texas A&M University-Corpus Christi’s status as an R2 Doctoral University. Numerous research studies show that OA publishing increases the visibility of publications, thereby increasing visibility, citations, and the use of faculty research all of which enhance the reputation of TAMU-CC, its faculty, and researchers. Major outcomes for 2024 - 2025: • The Open Access Publication Fund distributed funds for 61 faculty, staff, and graduate students from all six colleges as well as the Harte Research Institute, the Conrad Blucher Institute, and the Center for Water Supply Studies. • The Open Access Publication Fund supported the publication fees for 27articles and one book chapter for a total amount of funding distributed of 60,000.Inthefiveyearssincethefundwasstarted,60,000. • In the five years since the fund was started, 229,500 has been pledged by various funding partners to defray open access publication costs for Texas A&M University-Corpus Christi researchers.Mary and Jeff Bell Library, TAMU-CC Office of the Provost, TAMU-CC Division of Research and Innovation, Harte Research Institute, TAMU-C

    Corals in ocean acidification and the role of calcium ion homeostasis to maintain calcification

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    Coral calcification is essential to provide the structural foundation for coral reefs and is integral in supporting marine biodiversity reliant on reef ecosystems. The drivers for calcification in corals are undoubtedly highly complex and require several perspectives to identify vulnerabilities in the context of environmental change. Specifically, ocean acidification (OA) resulting from the rise of anthropogenic carbon dioxide (CO2) emissions poses a potential threat to the physiological mechanisms that drive calcification in corals. Therefore, this report goes beyond environmental seawater chemistry to examine the physiological mechanism of calcium ion homeostasis. Calcium's role in calcification physiology is well established, but how calcium homeostasis could shift under acidification has little been considered a significant driver in reduced calcification. Calcium is potentially the most actively transported substrate in coral calcification, though in high chemical abundance in seawater, corals are likely utilizing the most energy to concentrate calcium at the site of calcification. We argue for increased consideration of the calcium ion in the context of OA when identifying sensitivities. The concepts proposed here are justified through a combination of results from novel RAMAN spectroscopy and molecular work that provides insight into shifts in calcium homeostasis when exposed to acidification. We speculate that future work incorporating methodologies considering calcium dynamics in OA could benefit by narrowing in on what physiological mechanisms are potentially vulnerable. It is imperative that we identify what drives lower calcification in corals under OA to inform efficient directives in identifying species sensitivities to future climate change

    The effect of optic flow changes in a virtual reality environment on gait in healthy young adults

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    College of Education and Human Development; Department of Kinesiology Biomechanics Lab; Faculty Mentor: Bryon ApplequistThe use of virtual reality (VR) for rehabilitation and biomechanical gait analysis has been researched in a small capacity. However, there is a lack of information regarding the effect that unmatched VR optic flow conditions and treadmill speeds have on gait kinematics. Investigating optic flow changes is important because we can understand how visual impairments affect an individual’s gait. The purpose of this study was to investigate joint range of motion (ROM) during gait with disconnected optic flow speed and gait speed in a virtual reality environment in healthy young adults. A 180° VR system with a park scene displayed on the screen was used along with a motion capture system and instrumented fixed-speed treadmill. 37 reflective markers were placed on the lower extremity and trunk to collect motion capture data during each trial. 11 participants completed 3 4-minute randomized walking trials at a self-selected pace on the treadmill. Trials included matched VR and treadmill speed, the VR at +/- 20% of their self-selected walking speed. A repeated measures ANOVA was used to determine any interaction between variables with LSD post hoc analysis conducted if necessary. There were no significant effects from VR speed changes for ankle plantar flexion/ dorsiflexion ROM (P > .05), knee flexion and extension ROM (P > .05), or hip flexion and extension ROM (P > .05). In addition, there were no significant effects for ankle plantar flexion/ dorsiflexion peak velocity (P > .05), knee flexion and extension peak velocity (P > .05), or hip flexion and extension peak velocity (P > .05). Manipulating optic flow speed relative to walking speed does not change ankle, knee, and hip ROM or peak velocity. This indicates that optic flow does not have as much of an effect on joint kinematic variables as previously thought. It is possible that analyzing simple gait measures are not affected by manipulating the sensory system during walking in the VR environment, but that the organization and coordination of the movements may be affected. Future research should investigate the influence of optic flow manipulation on gait variability and the organization of movements

    Developing a bioassessment framework to inform tidal stream management along a hydrologically variable coast

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    Tidal streams are spatiotemporally varying areas that encompass tidally influenced limnetic and oligohaline zones within estuaries. These areas are important for many biogeochemical processes and for the life cycles of many fishery species. However, tidal streams are also susceptible to impairment from coastal development and watershed-derived runoff, which potentially affects faunal assemblages within the ecosystem. This study developed indices of biotic integrity (IBIs) for nekton and benthic macroinfauna in tidal streams along the southern Texas coast. Fifteen tidal stream sites with mean salinities ranging from 0.4 to 11.9 were classified as degraded if their surrounding land use was > 20 % urban or agricultural, watershed population density was > 50 km−2, and nutrient and chlorophyll concentrations exceeded specific screening limits. Otherwise, sites were classified as reference. Nekton and benthic macroinfauna communities were then sampled at these fifteen stream sites in 2020 and 2021. Historical metrics and metrics derived from multivariate analyses were considered for inclusion in the IBIs, and were assessed for collinearity, redundancy, suitability for score assignment, and agreement with historical literature. Nine univariate nektonic metrics (including total abundance, number of invertebrate taxa, and the percent abundance of five species, one family, and one functional group) and six benthic macroinfauna metrics (including Shannon’s diversity, total abundance and biomass, and the percent abundance of two taxa and one functional group) were incorporated into separate nektonic and benthic IBIs. Mean IBI scores of reference sites were greater than degraded sites by 42 % for nekton and 30 % for benthic macroinfauna. Seven out of eight reference sites had greater mean nekton IBI scores than the mean scores of all seven degraded sites, while four of eight reference sites had greater benthic IBI scores than all degraded sites. However, overlap in the ranges of scores calculated for degraded and reference sites occurred, which is likely caused by spatiotemporal variability, including stream size variation and the changing climatic and biogeographical gradient along the southern Texas coast. The IBIs developed in this study represent an important preliminary step in bioassessment development for Texas tidal streams, and will help to provide a useful tool for coastal environmental management

    A mental health literacy intervention to improve psychological treatment-seeking attitudes and intentions in African Americans

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    African Americans are disproportionately less likely to receive treatment for their mental illness(es) (39.4%) than their European American counterparts (52.4%). This is a public health problem. To confront this problem, it is necessary to address the issue of treatment-seeking. Typically, the first step in the treatment life-cycle is to decide to seek help. For African Americans, this decision is often complicated by a significant number of barriers to treatment, unique to the Black experience, including systemic-level barriers, cultural barriers, individual-level barriers, and psychological barriers. The present study addressed the psychological barriers. The primary aim of the study was to increase psychological help-seeking attitudes and intentions by increasing mental health literacy, reducing internalized stigma, and reducing the endorsement of Black strength schema. To do this, a single-session, online mental health literacy intervention, was developed specifically for African Americans: the Black Mental Health Education Program - Anxiety and Depression (BMHE-AD). The participants were randomly assigned to either the experimental group (culturally-relevant intervention) or the control group (non-culturally-relevant intervention). All participants demonstrated an increase in help-seeking attitudes, help-seeking intentions, depression literacy, and anxiety literacy. There was a decrease in internalized stigma and no change in the Black strength schema. There was no significant difference across conditions and no statistically significant mediation between participation in the culturally-relevant intervention and help-seeking attitudes and intentions.Psychology & SociologyCollege of Liberal Art

    Diffusive transport and coral calcification: A comparative study of branching and plating morphologies under ocean acidification

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    Corals are sessile animals that are subject to their environment and have various colony morphologies that influence their diffusive boundary layer, a thin layer of fluid surrounding the coral surface. Boundary layer dynamics are crucial for corals to acquire nutrients from the environment, supporting essential functions like calcification. However, we lack knowledge regarding individual and species-specific responses to changes in water column conditions and how these changes can affect boundary layer dynamics and, consequently, calcification. Therefore, the purpose of this study is to incorporate engineering concepts to investigate drivers and connections between the physical and chemical controls on coral calcification in current and future predicted ocean acidification (OA) conditions. The Hawaiian rice coral, Montipora capitata, is a polymorphic coral with multiple growth forms, including branching, plating, and encrusting. Six branching and plating M. capitata colonies were collected, and three of each morphology were exposed to two different water chemistry conditions for two weeks. Microsensor profiles were conducted to measure boundary layer thickness and water chemistry changes, and a flume was designed and constructed to control water flow. The findings show that the plating morphology has a thicker boundary layer than the branching morphology at the site of primary photosynthesis. Moreover, at the site of primary photosynthesis, a significant difference in surface oxygen (O2) concentrations was observed between the two morphologies in ambient conditions, implying increased O2 efflux rates and coral productivity from a branching morphology.Life SciencesCollege of Scienc

    Determining the effects environmental pollution have on the colonization of arbuscular mycorrhizae fungi (AMF) in coastal dune grass species, Spartina spartinae.

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    College of Science, Department of Life Sciences; Faculty Mentor: Candice LumibaoAlmost all plants form a symbiotic association with mycorrhiza, which is a special type of fungi that can colonize the root cells of plants. Mycorrhiza provides benefits for the host plants by aiding in nutrient acquisition while plants provide carbon sources to the fungi. Environmental disturbances, like metal contaminations, have the potential to alter these plant-mycorrhizal symbioses. Leveraging on a site with long history of heavy metal and oil pollution in the coastal prairie dune ecosystems in Mustang Island, we assessed how long-term exposure to contaminants impact the rate of AMF (arbuscular mycorrhizal fungi) colonization into the plant roots. We collected roots from fourteen Spartina spartinae (Gulf cordgrass) plants, a dominant gulf dune grass in Mustang Island, from an area with known previous oil and metal contaminations and a nearby uncontaminated or healthy area. We quantified AMF colonization by staining the roots with trypan blue solution and employing the grid-line intersection method. Comparisons were made between plants growing in contaminated versus uncontaminated soils. Analyses revealed that there is more AMF presence in contaminated plants, including more numbers of hyphae, vacuoles, arbuscules and even DSE (dark septate endophytes) compared to plants in the uncontaminated site. These findings suggest that plant-mycorrhizal symbiotic associations are strengthened under long-term exposure to environmental disturbance, potentially due to reciprocal benefits they provide to each other. Our results provide new insights into how environmental pollution can alter plant-mycorrhizal symbioses, and the potential to harness plant-AMF symbioses for coastal restoration. For example, fungal symbionts that can aid in plant recovery and establishment can be used to inform and guide efforts to protect and restore coastal ecosystems under shifting environmental conditions or as a bioremediation tool

    Advanced computer architecture

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    Introduction: What is Instruction Level Parallelism (ILP)? The concept of pipelining in a CPU, Data dependencies and their impact on performanc

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