Falcon Commons (Univ. of Texas Permian Basin)
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Obamacare Risks: How Auditors Can Identify and Measure Them
No full textAlthough the employer mandate for the Affordable Care Act (ACA or “Obamacare”) doesn\u27t go into effect until 2015, warning alarms are already sounding. A recent survey found that a large number of companies don\u27t have the trained staff in place they will need to identify and quantify Obamacare risk exposures for their firms—and too many have little knowledge about the ACA. Auditors must help. So how can auditors identify and measure Obamacare risks
Foreign subsidiary consolidation under FASB 52: The case of the fading Honduran plant during periods of moderate inflation and devaluation
No full textSince the end of fixed exchange rates under the gold standard in the 1970s, researchers and practitioners have pointed out that the translation of foreign subsidiary financial statements and the subsequent consolidation of those foreign statements into the US parent\u27s financial statement in accordance with FASB 52 provides little useful information because the data loses the context that the foreign subsidiary operates in. Previous research has pointed out that the recasting of foreign financial statements into US GAAP distorts information and that exchange rate conversion may also not provide any useful in formation in regards to price or value in the market where the subsidiary operates. However, previous research has not drawn from the extant literature on exchange rates, inflation, or influences on capital structure decisions sufficiently to provide valuable insight into why the translation and currency conversion might fail to provide accurate insight. This study reviews the theoretical and empirical literature in the areas of foreign currency exchange, inflation, and capital structure across different national context to better explain why the translation and consolidation of foreign subsidiary information is complex issue. Using data from Honduras from 1987 to 2010, we provide an example of how moderate inflation and currency devaluation can cause fixed assets to fade away. The paper also discusses various solutions suggested by previous researchers and provides additional suggestions
From the Mountains, to the Valley, to the Promised Land: The Journey of Luz Luna
No full textThe journey of Luz Luna will help you appreciate the blessings you have been given. It illustrates the power of forgiveness and demonstrates to all that, through hard work and perseverance, dreams can be fulfilled in spite of overwhelming odds.https://falconcommons.utpb.edu/utpb-facbooks/1000/thumbnail.jp
A Manual to Improve the Health-Related Quality of Life and Self-Efficacy for Older Adult Females Engaged in Physical Activity
Get PDFHealth related quality of life and self-efficacy are two areas that decrease in older adulthood. Females experience numerous physical and mental changes through later adulthood and exercise can help ease this transition. This manual focuses on the positive effects of exercise on women\u27s health related quality of life and self-efficacy. Older adult women can experience benefits from a regular exercise routine that incorporates cardio, strength training, flexibility and balance training
Do Culture and Biological Sex Influence People Who Engage in Non-Suicidal Self-Injury?
Get PDFNon-Suicidal Self-Injury (NSSI) refers to behaviors in which a person intentionally harms and causes tissue damage to oneself, without the desire to end his or her life. There have been contradictory findings with regard to differences in NSSI by biological sex and culture. In this study, I sought to examine if adults with independent cultural self- construals would report more occurrences of NSSI in comparison to those with interdependent cultural self-construals. Furthermore, I was interested in whether females would report more instances of NSSI in comparison to males in independent based cultures, and I examined whether the methods and reasons for using NSSI would differ for those with independent and interdependent self-construals. Participants completed the Inventory of Statements about Self-Injury (ISAS), an assessment for people who use NSSI, and the Self-Construal Scale (SCS), a questionnaire that asks about one’s cultural beliefs. Due to an insufficient number of male participants, hypotheses related to biological sex could not be tested. There were no significant differences in the prevalence of NSSI between independent and interdependent self-construals found. The results showed that the method of cutting was higher among people with independent self- construal in comparison to people with interdependent self-construal. Some of the reasons for using NSSI were higher among independent versus interdependent self- construal participants. More replications of this study need to be conducted before these findings can be generalized
A Periodized Training Program for Collegiate Cross Country Runners
Get PDFCollegiate distance runners must always train year round to maintain shape respectively in the sport of cross country. Runners must train at high volumes to maximize their improvement in running long distances but they must also take notice of overtraining to avoid fatigue or possible injuries. It’s impossible to train all the areas with one type of workout. That’s where periodization from this manual will help. In simple terms, periodization is a one-word description of the pattern or division of the training program into “periods” that emphasize different training goals. A periodized running schedule is broken down into cycles that are a lot like setting short and long-term goals. The current project finds a balance between sharp sprints, repetition training, interval training, medium pace training and longer distance training. If the project gives positive results for a program it would a great asset for any collegiate cross country program
Effects of Parental Divorce and Childhood Paternal and Maternal Attachment on Religious Outcomes in Young Adulthood
Get PDFThis study investigated the relationship between 72 respondents’ parental marriage status and childhood parental attachment on religious outcomes in young adulthood. It partly replicated a study by Zhai et al. (2007) with several notable differences, such as using recent data as opposed to archived data and examining both maternal and paternal attachments separately in light of the compensation hypothesis of religious attachment theory. An online survey was used to gather data. Chi-square tests revealed there were significantly more participants with insecure paternal attachments from families with divorced parents than from traditional families. Also, participants with insecure paternal attachments switched religious preferences less frequently than those with secure paternal attachments, which is contrary to the compensation hypothesis. Last, 2x2 ANOVA tests indicated young adults with secure maternal attachments reported higher maternal religious socialization than young adults with insecure maternal attachments, and the same finding was significant for paternal attachment types and paternal religious socialization. Therefore, the social learning theory as related to religiosity was supported by this study. Understanding the impact of parental divorce and childhood attachment on religiosity is of interest to religious scholars and those trying to understand the long-term implications of divorce on children’s religious beliefs and practices
Parsimonious use of indicators for evaluating sustainability systems with multivariate statistical analyses
No full textIndicators are commonly used for evaluating relative sustainability for competing products and processes. When a set of indicators is chosen for a particular system of study, it is important to ensure that they vary independently of each other. Often, the number of indicators characterizing a chosen system may be large. It is essential to select the most important indicators from a large set so that a dependable bias-free analysis can be done using the reduced set of indicators. In this paper, we propose the use of principal component analysis (PCA) along with the partial least square-variable importance in projection (PLS-VIP) method to ensure that the explicit or tacit assumption of the independence of the chosen indicators is valid. We have used two case studies to demonstrate successful use of these two methods for parsimonious use of indicators for sustainability analysis of systems
Validation of the Simple Activity Measurement Instrument (SAM) Using Heart Rate and Pedometry; Simple Activity Measurement Instrument (SAM) for Measuring MVPA in Physical Education
Get PDFIn order to battle obesity in our schools, Physical Education standards are working to become more and more in accordance with the Physical Activity Guidelines set by the U.S. Department of Health and Human Services, and the American College of Sports Medicine. Physical Education teachers would benefit from a tool that measures the amount and type of activity that students are involved in while they are in Physical Education. Many of the instruments that teachers use to assess students’ physical activity are too expensive, too difficult and can be time consuming. The purpose of the current study was to test the reliability of a tool developed by Surapiboonchai, Fumey, Reardon, Eldridge and Murray known as the Simple Activity Measurement (SAM) instrument. The instrument was used to assess MVPA during Physical Education classes. 40 students, both male and female, were randomly selected to represent the population (grades 9-12) at Moriarty High School. The students that were observed for MPVA wore a Pyle PHRM34 Heart Rate Monitor along with an Omron HJ-112 Premium Pedometer. The intensity of their activity was recorded on scale from 0-10. The SAM instrument was proven to be valid measurement of physical activity and a high predictor of Heart Rate (r = 0.838, ^ = 0.702, p \u3c 0.05) as well as a valid predictor of accelerator use (r = 0.591, r^ = 0.349). The results of the study show that SAM is an economical and easy instrument to use to assess MVPA in Physical Education classes in grades 9-1