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    951 research outputs found

    Corporate social responsibility risk and auditor–client retention

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    Literature suggests that firms engaging in irresponsible corporate social responsibility (CSR) activities are more likely to increase auditor\u27s engagement risk. Using audit firm tenure as a continuous measure for retention decisions made by either auditors or client firms, we find a significant and negative association between CSR risk and auditor tenure. Moreover, when the continuous variable audit tenure is replaced with a dichotomous variable auditor change, the likelihood of auditor change intensifies with increases in CSR risk. These results suggest that both clients and auditors are more likely to sever relationships when client firms exhibit high CSR risk than low CSR risk. This study has implications for future research on audit firm tenure and audit outcomes

    The cross-modal lexical priming paradigm and bilingual exhaustive access

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    This chapter provides a critical review of the cross-modal lexical priming (CMLP) paradigm and its variants as used in the bilingual lexical access literature. We first discuss methodological concerns related to task processing demands and the specific requirements (e.g., ecological validity, online vs. offline) required to appropriately assess bilingual exhaustive activation. We then go on to discuss the functionality and reliability of the CMLP and its implementations in bilingual cross-language priming, bilingual figurative language processing (e.g., idioms and metaphors), and word type effects (e.g., homophones, homographs). We underscore the CMLP’s capability and flexibility to probe for bilingual multiple lexical activation at multiple points throughout the spoken sentence and provide early and late measures of language processing

    The Loss Of Texas Unionism: A Comparative Study Of The Leadership Of Sam Houston And James Webb Throckmorton During The Secession Crisis Of 1860-1861

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    This thesis compares and contrasts the political careers of Sam Houston and James W. Throckmorton during the Secession Crisis of 1860-1861. Despite their individual efforts to combat secession, Unionists Sam Houston and James Webb Throckmorton, betrayed the Union in favor of their loyalty to Texas. Not all Texan Unionists were created equal. Beloved Unionist heroes Sam Houston and James Webb Throckmorton were not infallible, they made mistakes and had vices like any man, and above all else, they were career politicians who had self-serving ulterior motives, aspirations, and political ambitions that did not follow hard line Unionism. Houston was a constitutional unionist, whose commitment to the Union was tested when he chose to wait out the war rather than betray either side. Throckmorton’s commitment to the Union was proven to be conditional due to the financial and security benefits the Union represented for the development of northern Texas. Although Houston and Throckmorton failed to keep Texas in the Union it was not from lack of effort or wavering convictions

    An Unexpected Companion: Hope and its Role in Dystopian Literature

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    This thesis establishes a framework for analyzing the role of hope in young adult and adult dystopian novels. The first chapter establishes what hope is and what facets are focused on in establishing a framework for hope in a dystopian novel. This framework is based on figures such as Aquinas and Aristotle and uses Gravlee and Cartwright to establish a consensus on hope. Hope is an integral part of the human experience that comes in two states: pseudo-hope and true hope. True hope is a future desire for something good that is difficult to obtain but not impossible. It is something that is worked towards in everyday life and not merely an idea that lives in the future desires of a person. Hope is also courageous, but must not be confused with confidence; or one will fall into the pitfalls of pseudo-hope: overconfidence, extreme optimism, or ignorance . Moreover, this thesis establishes that hope may be used for manipulation via the three categories of hope that are not contingent on whether they are true or pseudo. In other words,, one can have a private hope that is pseudo and a public one that is true. The second chapter looks at George Orwell’s 1984’s manipulation of hope using the previously established framework. It contends that the Party is so successful because it masterfully manipulates its citizens by guiding them towards pseudo-hope and thus n ot allowing their true hope to flourish. Additionally, this chapter establishes the protagonist, Winston Smith, as an example of one who falls due to his venture in pseudo-hope. Lastly, the third chapter looks at Suzanne Collins’ The Hunger Games and argues that it is the antithesis to 1984 because the ruling Capitol fails where the Party succeeds: the manipulation of hope. Furthermore, this chapter establishes the protagonist, Katniss Everdeen, as a symbol of true hope via her personality and actions fitting the framework previously established. Lastly, this chapter looks at why The Hunger Games must be a positive example of hope due to its intended audience. This thesis concludes with an overview of the framework for hope and the examples of pseudo-hope and true-hope that were established

    Adaptación cultural de Steven Universe para hispanoamérica: Exportación de una agenda progresista de género en animación

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    Se analiza la adaptación cultural para Latinoamérica de la serie animada Steven Universe, la cual promueve una agenda progresista respecto al género que ha sido reconocida ampliamente en su país de origen. Este trabajo explora si dicha agenda permanece tras la adaptación cultural del programa para la región latinoamericana hispanohablante. Por tanto, se realizó un análisis exhaustivo de la versión de la serie doblada al español latino, así como del material promocional difundido en la región. Se comprobó que, a diferencia de otras partes del mundo donde se han censurado de manera sistemática las escenas y diálogos de la serie que promueven la diversidad de género, en la versión para América Latina de habla hispana las discrepancias en el doblaje son escasas y posiblemente debidas a factores técnicos, por lo que no se puede afirmar que haya censura. Se concluye que la adaptación cultural de Steven Universe propone para la región un lector modelo muy similar al de la cultura original norteamericana

    Synthesis of Bipyridine Carbohydrate Receptors

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    Macrocyclic molecules consisting of aromatic groups with amino side chains are known to bind selectively to carbohydrates, mainly monosaccharides and oligosaccharides. Some of these macrocyclic molecules, for example, Pyridine-based and Naphthyridine-based macrocyclic structures, behave like carbohydrate receptors and bind selectively to carbohydrates in aqueous solutions through hydrogen bonding, hydrophobic and electrostatic interactions. Bipyridine receptors mimic natural lectins. A bipyridine receptor was designed and synthesized from Tris(2-aminoethyl)amine and 2,2-bipyridine-4,4-dicarboxyaldehyde. The receptor was purified and characterized using extraction, HPLC (High Performance Liquid Chromatography), NMR (Nuclear Magnetic Resonance) spectroscopy and ESI-MS (Electrospray Ionization Mass Spectrometry). Masses and peaks obtained matched the expected structure which was synthesized. The binding constants between the bipyridine receptor and six selected sugars in water were determined by UV-Vis (Ultraviolet Visible) spectroscopy titration. Studies confirmed that the bipyridine receptor was able to bind to three of the sugars. The observed dissociation constant values ranged from 0.16mM to 0.37mM. These values compared favorably with the reported binding constants between a 1,8-naphthyridine receptor and monosaccharide complexes, as well reported lectin/monosaccharide complexes in nature. The divalent version of the bipyridine receptor, which was expected to have better binding properties towards sugar substrates, was also prepared using solid phase synthesis. Two of the sugars that were able to bind to the bipyridine receptor occurred in high concentration in certain cancer tumor tissues. It is expected that the bipyridine receptor and the findings in this research can serve as source of information for further research work into early detection and treatment of cancer or other cellular communications in which glycoconjugates are important

    An Analysis of Sovereign Debt Crisis in a Currency Union

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    The global financial crisis of 2007 came as a surprise to many academics and scholars throughout the world. Unforeseen by many, the crisis sent shockwaves throughout the financial world, taking economies hostage as policy makers had little time to prepare or the ability to stop them from reaching their shores. Developed country sovereign debt is seen by fixed income security investors as “riskless” whereby investors use them to benchmark the returns of any added risk other investments may provide. Therefore, it is important for investors to try and foresee any potential risks that may arise in the so-called ‘riskless investments’ they invest in. This dissertation attempts to answer the following two questions: 1) Was the European Central Bank (ECB) able to abate moral hazard when performing a bailout, 2) To which degree does trade intra-union versus trade extra-union influence debt yield spreads of Eurozone member countries. This dissertation finds that the ECB was generally able to abate the moral hazard when performing a bailout. This dissertation also finds that the volatility of terms-of-trade outside the union has a significant influence on debt yield spreads

    Eliciting information and cues to deceit through sketching in interpreter-based interviews

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    As interviewees typically say less when an interpreter is present, we examined whether this was caused by interpreters not interpreting everything interviewees says or by interviewees providing less information. We further examined (a) the effect of a model drawing on providing information and (b) the diagnostic value of total details and the proportion of complications as cues to deceit. Hispanic, Russian, and South Korean participants were interviewed by native interviewers or by a British interviewer through an interpreter. Truth tellers discussed a trip they had made; liars fabricated a story. Participants received no instruction (condition 1) or were instructed to sketch while narrating without (condition 2) or with (condition 3) being given examples of detailed sketches. Interviewees said less when an interpreter was present because they provided less information. Truth tellers gave more details and, particularly, obtained a higher proportion of complications than liars. The sketching manipulation had no effect

    Playing politics with the youth: Aga khan iii’s use of colonial education and the ismaili girl guide movement in British colonial Tanganyika, 1920–1940

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    This article assesses how Ismaili Muslim leaders in British colonial Tanganyika utilized Guiding and Victorian schooling philosophies in an attempt to negotiate for advancement within the colonial structure. Aga Khan III understood the role that followers were expected to play in the Great Game of imperialism and attempted to use cooperation to broker for increased opportunities within the system of subjugation. This article sets out to analyze then how the Aga Khan and his representative leaders in British colonial Tanganyika used youth programs to operate within these liminal spaces, in turn revealing the ongoing negotiations that took place between colonizer and the colonized

    The multi-floor cross-dock door assignment problem: Rising challenges for the new trend in logistics industry

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    This paper is concerned with the multi-floor, cross-dock door assignment problem (MCDAP) to minimize the total material handling costs. We present a novel mixed-integer nonlinear programming model and a classic linearization form for the MCDAP. We use a combination of multi-start, genetic random-key, and very-large-scale neighborhood search (VLSN) as the diversification strategies for the solution perturbation method embedded within the critical event Tabu search to solve MCDAP. We will test the proposed algorithms on a set of 60 very-large sized instances with 150–300 loading doors, and 100–300 unloading doors that raise size of cost matrix up to 90,000 by 90,000

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