1545 research outputs found
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A Model of Insolvency Resolution: When is Bankruptcy Inefficient?
Get PDFInformation asymmetry about a firm\u27s value has been identified in the literature as an obstacle in restructuring the debt of an insolvent firm. We explore the possibility of a restructuring under complete and symmetric information between a firm and its creditors in a creditor-friendly bankruptcy regime. Using a model, we determine the feasibility conditions for restructuring. Our results show that restructuring the firm\u27s debts may not be possible even if it is known to the creditors that the firm\u27s value under the present management is higher than that under a bankruptcy sale. The firm\u27s value under restructuring must also be large enough to pay the full claim of the unsecured creditor and pay the secured creditor a little more than the claim payment they receive in a bankruptcy sale. The results highlight the role of creditors\u27 legal rights in a creditor-friendly regime in leading a firm towards a bankruptcy sale even when the creditors know that the firm\u27s value is more under the present management
The Effect of Displacement on Human Rights Violations against Ukrainian Women and Children during Russia\u27s 2022 Invasion
No full textThis project will discuss the human rights violations that are occurring against women and children during the Ukraine-Russia conflict of 2022. Using the method of empirical research, this thesis will employ primary peer-reviewed secondary sources in both English and Russian. I will examine the relationship of the two nations from the beginning of the war up until the current situation and identify how the quality of life of women and children has worsened and which of their rights have been violated. I will focus on the victimization of women and children and the specific conditions that being displaced have created. Using this research, I will argue that the war has created conditions of displacement that have made human rights violations against Ukrainian women and children in the region more prevalent
Effect of Heat-Induced Damage on the Efficiency of Possible DNA Repair Mechanisms
Get PDFThe effects of DNA degradation via temperature on potential DNA repair mechanisms were assessed. DNA was extracted from known whole blood samples as well as whole blood stains placed on cotton swatches. The swatches were placed into an oven and subjected to varying temperatures (ranges from 50̊ C to 200̊ C) for different periods of time (ranging from 0 to to 12 hours) to induce degradation prior to subsequent extraction with the QIAGEN© QIAamp DNA Investigator Kit, quantification with Quantifiler Trio DNA Quantification Kit, amplification with Globalfiler PCR Amplification Kit, and capillary electrophoresis with Applied Biosystems 3500xl Genetic Analyzer, Applied Biosystems 3500 Series Data Collection Software 4, and GeneMarker® analysis software. Half of the samples from each set of swatches were repaired with New England BioLabs© PreCR ® Repair Mix while the others were left without repair. It was found that peak heights increased in response to repair mechanisms while those loci where alleles fully dropped out did not. The repair mixture appeared to repair only those remaining alleles after degradation. It was also seen that there was a higher potential for contamination in samples degraded and repaired for longer periods of time, due to possible drop-in. This is a reliable method and there is the potential for casework; although, further research should be done to get the full scope of repair situations. Data will be presented pertaining to mixtures samples degraded and repaired under these conditions to preliminarily assess its effect on both peak height and mixture ratios
Floating in Stillness (Front View)
No full textCreated 2024.
This work of art is ink, watercolor and acrylic on mixed media paper.https://digitalcommons.newhaven.edu/digital-exhibits/1051/thumbnail.jp
The Effect of Managerial Ability on the Market Valuation of Unrecognized Tax Benefits
Get PDFThis study examines the effect of managerial ability on the market valuation of unrecognized tax benefits (UTBs). While UTBs are generally associated with significant risks, we hypothesize that highly able managers can enhance the market valuation of the UTBs through their ability and efforts to report high-quality UTBs and retain the economic benefits of tax strategies. Consistent with our expectations, we find that managerial ability positively moderates the relationship between UTBs and firm values. Our additional analyses show that highly able executives can reduce firms’ future overall tax risk and tax settlements. Collectively, our findings suggest that the stock market values UTBs positively in firms managed by highly capable executives who can minimize tax risks while lowering tax payments
A Comprehensive Examination of the Post-Conviction Risk Assessment (PCRA) and Risk Prediction Index (RPI) for General Risk Factors, Criminogenic Outcomes, and Risk-Specific Populations
Get PDFThe use of risk assessment instruments has become an increasingly pertinent issue in the realm of reentry. Though sometimes controversial, risk assessment tools provide local, state, and federal governments with actuarial techniques focused on providing unbiased and accurate risk assessments for individuals returning to the community. The present study was focused on the further evaluation of two risk assessment instruments utilized by the Administrative Office of the United States Courts (AOUSC)—the Post-Conviction Risk Assessment (PCRA) and the Risk Prediction Index (RPI). A mixed-methods approach was taken in order to investigate the associations between these tools, general risk factors, criminogenic outcomes, and more riskspecific populations. Utilizing data from a study previously focused on examining a federal reentry program, the results showcased several notable findings. This included the discovery of statistically valid associations between the PCRA and all diverse criminogenic outcomes examined. Among the various risk factors, housing instability stood out due to its association with outcomes, but not with risk assessment instruments. This finding suggests that housing instability may not be adequately integrated within the PCRA or RPI. Furthermore, based on qualitative interviews, federal probation officers possessed a noticeable degree of trust in the PCRA, but they also still believed there was potential for improvement. There were less favorable views of the RPI. Overall, the results of this study suggest the PCRA is a useful tool for federal reentry programming. Despite the progress made in this area of study, there remains ample room for continuing the validation process and expanding the comprehension of complex assessment, supervision, and treatment processes
A Yin-Yang Perspective of Street-Level Policy Entrepreneurs
Get PDFWe introduce a cultural perspective, Yin-Yang logic, to explore how street-level policy entrepreneurs (SLPEs) formulate policy and foster inter-local collaborations across 14 Chinese cities. Drawing on a case forming the Chinese Eastern Northeast Economic Zone (2003-2016), we identify 20 critical incidents through interviews and content analysis. We make four main theoretical contributions: (i) this study is the first in the SLPEs literature to introduce a cultural perspective, the Yin-Yang logic, for understanding the complex yet central role that SLPEs play in policy innovation; (ii) it reveals a sequential six-stage process view in policy innovation formation from the Yin-Yang perspective; (iii) it extends our understanding of policy actors, SLPEs, as change agents outside Western democracies and provides the Yin-Yang perspective for dealing with the contextual paradoxical conditions; and (iv) SLPEs demonstrate three Yin-Yang framed capabilities in harnessing the natural momentum (shi) generated by the interaction and balancing forces of Yin-Yang dynamics
Teamwork, Transmedia, and Tanakh: The Writing of a Graphic Novel
No full textDuring my time at the University of New Haven, I have been a constant advocate for the importance of graphic novels and their inclusion in the academic landscape. This thesis aims to tell a complete story within the comic book medium that incorporates my gained knowledge on narrative structure, character development, Judaism, and academic theory regarding the graphic novel as literature. The story takes place in the far future. Man has ventured out into the cosmos, but disaster has struck. Stars are dying, solar systems are disappearing, and the human race is running out of time. Aboard the crew of the Hannacorp-owned starship--the H. S. S. Goliath--Chief of Security Isaac Hasson, Chief Officer Esther Hasson, and Captain Daveed Barak are desperately attempting to follow their employers\u27 directives to save humanity. However, when a series of grisly murders rocks the foundation of the ship and the crew\u27s mission, Isaac, Esther, and Daveed set out to find the killer and uncover Hannacorp CEO Edwin Hannagin\u27s true intentions behind the mission to save the human race. The story was developed with current industry trends like generative AI, transmedia, and the honoring of Judaic tradition and folklore in mind. The critical reflection delves further into these concepts and inspirations that helped inform the creation of this graphic novel script
The 2016 US Presidential Election, Opinion Polls and the Stock Market
Get PDFPurpose – The purpose of this paper is to study the impact of the 2016 presidential election polls on the stock market.
Design/methodology/approach – The empirical model includes daily stock returns as the dependent variable and past asset prices, 10-year treasury rates, opinion polls and VIX (market uncertainty) as explanatory variables with a one-year lag. The model was estimated using two sets of daily polling data: from July 1, 2015, to November 8, 2016, and from June 1, 2016, to November 8, 2016. Additional descriptive statistics, such as means and standard deviations, were also calculated.
Findings – The estimated results did not reveal any statistically significant effects of opinion polls in favor of one candidate over another on stock returns. Simple statistical tests, however, show that the market performed better when Trump held a polling advantage over Clinton.
Originality/value – To the best of the authors’ knowledge, this is the only study that has examined the effects of the 2016 presidential election polls on the US stock market. This study adds value to the understanding of the relationship between election polls and the stock market in the US
Automated Concrete Bridge Deck Inspection Using Unmanned Aerial Systems Collected Data: A Machine Learning Approach
Get PDFMany national infrastructures, particularly bridges, are becoming older and older day by day. Their safe operation and maintenance require routine monitoring and inspection. There are lots of bridge inspection specifications and manuals to guide inspectors to give the proper recommendations about the bridge structure and safety. These manuals and specifications require bridge inspectors to manually inspect the bridge and recommend maintenance and repair tasks referring to the specific criteria available in the manuals. In time, the application of technology makes many Unmanned Aerial Systems (UAS) advancements during the phase of data collection. For the image processing and analysis of collected data using UAS, different machine-learning approaches have been developed. In this thesis, two bridge damage detection models are created using Convolutional Neural Network (CNN) and Vision Transformer (ViT) aiming to improve efficiency and maintain the structural safety of bridges. The test data shows that both models have an accuracy of more than 92% in recognizing damages on a bridge deck with ViT performing slightly better than the CNN model. It is concluded that the illustrated methodology not only improves the structural safety of the infrastructure and maintenance, but also can significantly reduce the misjudgment by inspection personnel and financial cost for these inspections