37903 research outputs found
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West Virginia Activist Archive Poster - Reverend Matthew J. Watts
Get PDFA poster showcasing urban community development and Civil Rights activist Reverend Matthew J. Watts.https://mds.marshall.edu/wvactivists_socialchange/1010/thumbnail.jp
West Virginia Activist Archive Poster - Robert M. Thompson
Get PDFA poster showcasing author and public history activist Robert M. Thompson.https://mds.marshall.edu/wvactivists_socialchange/1008/thumbnail.jp
Employee benefit plan audits: knowledge spillover for improving quality
Get PDFThis study provides a unique glimpse into the work of non-BigN accounting firms offering Employee Benefit Plan (EBP) audit services for single employer defined contribution plans. The study examines knowledge spillover from joint services and EBP auditor specialization to improve EBP audit quality. EBPs often incur low-quality audits, resulting in penalties assessed by the Department of Labor (DOL) for deficiencies. Companies may feel a sense of comfort hiring the same auditor they used for their company financial statements, but the EBP audits require the auditor to possess specialized knowledge beyond the requirements for the financial statements to confirm compliance with the Employee Retirement Income Security Act (ERISA) and DOL regulations. In line with the knowledge spillover theory, the study finds weak support that joint services contribute to EBP audit quality in the form of DOL communications received on Form 5500 filings. Additionally, when auditors perform more EBP audits, they are less likely to receive DOL communication, and the quality of the audit improves. The number of audits performed becomes more significant in the absence of knowledge spillover from joint services. The research responds to calls by regulators and professional bodies to identify key determinants of EBP audit quality. The results are relevant for plan sponsors in selecting audit firms and for auditors determining services to offer to clients. Additionally, the study extends prior audit quality literature by examining a niche market within auditing services and contributes to the ongoing debate over providing expanded services to audit clients. The paper includes a discussion of future research opportunities for EBP audit quality.
JEL Classifications: J3, K2, L2, M1, M4, M4
Digital Humanitarianism: An Interview with Fleur Johns
Get PDFIn this interview, Fleur Johns elucidates the central themes of her recent book #Help: Digital Humanitarianism and the Remaking of International Order. Situating her research alongside well-established critical analyses of digital platforms and algorithms, Johns elaborates on the distinctive characteristics of digital humanitarianism, how these can be studied through digital interfaces, and the politics of Big Tech’s involvement in this transformation of humanitarianism. Most importantly, the interview sheds light on Johns’s infra-disciplinary theoretical-methodological approach that seeks to transcend traditional disciplinary boundaries, resulting in her unique fusion of critical data/algorithm studies, international legal scholarship, and social theory. Based on this, Johns explains how digital humanitarianism constitutes a partial rupture to Foucauldian concerns with biopolitics, instead giving rise to what she calls sensopolitics – an imperative to “make perceive and let pass” enacted through digital interfaces
Ignatzschineria species Bacteremia: A Case Report and Review of the Literature
Get PDFIgnatzschineria species, a member of the Gammaproteobacteria class of bacteria, is a gram-negative, aerobic, non-spore forming rod. This emerging human pathogen has been found in the digestive tract of the parasitic Wohlfarhtia magnifica fly. Infections in humans are uncommon and are usually associated with maggot infestation (wound myiasis). Rare cases of Ignatzschineria species bacteremia have been reported in individuals with myiasis of chronic skin wounds. Current literature describes 4 known species of Ignatzschineria: I. indica, I. larvae, I. ureiclastica, and I. cameli. An additional 2 cases of Ignatzachineria bacteremia were caused by Ignatzschineria species that were “unable to be identified;” they appeared to be closely related to I. larvae and I. ureclastica culture type. This case discusses Ignatzschineria bacteremia in a 66-year-old undomiciled male from the United States with myiasis of a chronic leg ulcer and reviews the literature on Ignatzschineria bacteremia
Gompertz distribution on time scales
Get PDFWe shall investigate Gompertz dynamic equations within the context of time scales calculus, by exploring the mathematical foundations and applications of the Gompertz model, which is commonly used to describe growth phenomena in various fields such as biology and economics. This research seeks to analyze the Gompertz cumulative distribution functions (CDF) and probability density functions (PDF) across different time scales, including the real numbers R and integer multiples hN. Probability techniques will be used to derive the CDF and PDF associated with the Gompertz dynamic equations, and we will examine how varying the time scale impacts the characteristics of these distributions. Through graphical representations, we intend to facilitate a comparative analysis that elucidates the relationship between time dynamics and growth patterns. This work aims to contribute to the field of applied statistics by providing insights into the integration of timescale calculus with Gompertz modeling, thereby establishing a foundation for further research into dynamic systems and their statistical properties
A metadata analysis of unionid mussels of the Greenup Pool of the Ohio River using occupancy modeling and species area curves
Get PDFAlthough North America contains the largest diversity of freshwater mussels in the world, only ~24% of species in the United States and Canada have stable populations. This group provides unique hurdles for surveying, and current unionid survey protocols include neither longitudinal studies nor randomization of sites. This project conducts a metadata analysis of freshwater mussels in the Greenup Pool of the Ohio River (GPOR) to answer three questions: 1. Does a combination of longitudinal scope, randomization of sites, and historic methodology of surveying result in useful occupancy/detection models (ODMs) of unionids in large streams at the family level? 2. Does it at the species level? 3. Does the current protocol for naiad surveys oversample? I hypothesize that this refined form of sampling, data collection, and analysis will result in successful ODMs at both the family and species level for unionids in the GPOR. Furthermore, I predict that the WVDNR’s unionid protocol oversamples – allowing future researchers of the Ohio River to sample fewer transects with similar results. The results appear to support these claims, suggesting that applying similar methodologies may improve the accuracy of future surveys while mitigating costs
Phenomenological study of lived experiences: the educational journey of an effective community and technical college board member
Get PDFThis dissertation is a phenomenological study exploring the educational lived experiences of institutional community and technical college Board of Governors members in relation to their preparation and training to serve. Board of Governors members carry a great deal of responsibilities serving in this role. The researcher will investigate the educational backgrounds of institutional board members who serve in this capacity. This dissertation will cover the history and background of board members, the West Virginia Community and Technical College System, the legislation that requires members to receive education and training while serving on the board, and whether the board members themselves believe they are afforded enough educational opportunities to be effective board members. This research will be conducted using the qualitative hermeneutic phenomenological methodology; specifically focusing on Martin Heidegger’s philosophy using the researcher’s biases in research
Review of Film Noir and the Arts of Lighting
Get PDFReview of the book Film Noir and the Arts of Lighting (Patrick Keating