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An Evaluation of Accounting Concepts Through Case Studies
Get PDFThis thesis evaluates fundamental accounting concepts, presentations, and special issues through case studies completed under the direction of Dr. Victoria Dickinson. The cases cover a wide range of topics, including decision-making through financial analysis, tax policies for multinational companies, and common practices and regulations for research and development. Also, the studies compared US GAAP to other prevalent accounting standards recognized across the world. The extensive reviews allowed for exploration into the technology innovations that are shaping the future of public accounting.
The cases were evaluated throughout the fall of 2017 and spring of 2018. Dr. Dickinson administered the case study material and outside material was obtained through academic databases.
Through critical analysis of these concepts, presentations, and issues a deeper understanding of the world of accountancy was obtained. I am now more prepared to enter the field of accountancy and have a better understanding of pressing matters that will be encountered in the future
Predator Diet Affects Perceived Oviposition Site Quality for Mosquitoes
Get PDFOvipositing freshwater organisms rely primarily on cues to determine site quality (Silberbush and Blaustein 2008) and to select an ideal habitat for their offspring (Resetarits 2014). Characteristics of high quality oviposition sites that yield the greatest fitness for offspring include the absence of predators and high resource availability that allows for optimal growth and development (Kershenbaum et al. 2012). It has been shown that predator presence is a large deterrent of oviposition due to threats of offspring survival, however, there is a little information about the predatory cues mosquitoes experience before ovipositing (Angelon and Petranka 2002). One hypothesis is that fish may release a diet-dependent kairomone that alerts the mosquitoes of mosquito predators (Eveland et al. 2013). In order to test this hypothesis, we conducted an experiment to determine whether Fundulus chrysotus (golden topminnow) and Lepomis cyanellus (green sunfish) produce kairomones that alert mosquitoes of their presence. Furthermore, we tested whether these kairomones were dependent on predator diet. To determine this, we compared three treatments: 1) Fed fish, 2) Gut-cleared fish, and 3) a predator-free control pool. For both fish species, Fed fish repelled mosquito oviposition. Mosquito oviposition in pools containing F. chrysotus did not show a significant difference between Fed and Gut-cleared treatments; however, oviposition in pools containing L. cyanellus showed a difference in oviposition rates between the Gut-cleared and Fed treatments. The Gut-cleared and control treatments shared a higher oviposition rate than the Fed treatment. Our data suggests that the effect of diet on kairomone production could be species- specific. Further research must be conducted to isolate this potential chemical cue and learn more about the effects of kairomone production and detection by prey in aquatic ecology
Case Studies of Accounting Concepts and Methodologies
Get PDFInstead of the traditional honors thesis that is written during a winter internship and communicated to the dean throughout the course of work, the following alternative thesis is composed of twelve individual case studies that were drawn from the course Accountancy 420. The course, led by Dr. Victoria Dickinson, was scheduled in a way that the cases were worked on in conjunction with professional meetings and presentations, in which members of accounting firms or various other businesses would discuss topics relating to the current state of accounting, their specific industry, and how the two intertwine. The case studies all required, in some form or another, analysis of a company’s financial statements and a certain level of critical thinking to reason out how a certain accounting principle applies to the figures and line items presented. As is evident from the attached case studies, the companies examined are from a wide range of industries and have greatly varying revenue streams. Additionally, there are even foreign companies explored in some of the case studies which offer a unique look into the International Financial Reporting Standards (IFRS) that is not usually covered in the undergraduate accounting courses I have completed thus far
Molecular Nickel-Catalysts for Photocatalytic Reduction of CO2
Get PDFIncreased atmospheric CO2 has been the result of prominent usage of fossil fuels as a fuel source. As fossil fuels are a nonrenewable energy source, scientists are looking towards more renewable energy resources capable of both efficiently producing energy and reducing atmospheric CO2-emissions. A photocatalyst with an earth-abundant metal capable of chemically reducing CO2 paired with only water and photon inputs would provide a solution to these pressing issues. Here, studies were performed on three catalysts, each with a nickel metal center. Each catalyst went through a series of photocatalytic tests in various conditions to identify whether a catalyst was capable of producing a viable carbon-based fuel or fuel precursor.
The three catalysts selected were found to have electrochemical activity in previous studies. When each catalyst went through photocatalytic testing, however, one catalyst was capable of producing a large amount of CH4 with water, a light source, a photosensitizer, and a sacrificial electron donor. This catalyst, labeled as 2-Ni in this manuscript, underwent further studies to determine that the reaction involved in producing methane involved a reaction between CO and H2 with the 2-Ni catalyst. While all three catalysts showed carbon-based fuel production in varying amounts, the 2-Ni catalyst was capable of producing a relatively impressive TON of CH4 while also having a high carbon selective reduction percentage
Evaluation of School Wellness Policies Implementation as Measured by the Organizational Readiness to Change Theory
Get PDFBACKGROUND: Overweight and obesity trends have been increasing drastically for the past twenty years. School wellness policies have been put into place to help decrease overweight and obesity prevalence. Analyzing a school’s organizational readiness to change for full implementation of wellness policies could identify areas that are contributing or hindering successful implementation of federal regulation of policies and policy outcomes.
METHODS: This pilot study included 21 participants, all of whom served as a school wellness coordinator, either at the district or school level in Mississippi. Each participant completed a six-part questionnaire addressing school wellness policy implementation. Survey item development was guided by the Organizational Readiness to Change (ORC) theory.
RESULTS: Results of this research found that school wellness coordinators still lack full awareness of job responsibilities for overseeing a school wellness program. Results also showed that there is administrative encouragement for the success of wellness programs, but inadequate funding and physical resources/facilities are hindering progress.
CONCLUSIONS: This research analyzed school wellness policy implementation as measured by the ORC constructs. Conclusions supported the presence of school administrative leadership, uncertainty of positive outcomes from wellness programs, inadequate funding and resources for wellness programs, and unclear school wellness coordinator job design. This research points to future studies that need to explore the specific job design of school wellness coordinators and how to support future wellness program policies both within schools and the community
Auditory Radiation and Cognitive Decline: Probabilistic Tractography Study
Get PDFThe relationship between hearing loss and Alzheimer’s disease has been studied for many years. Previous studies have shown a negative correlation between the two. In our study, we investigated the relationship between the strength of the auditory radiation connections and the severity of cognitive decline. To do so, we assessed probabilistic tractography using DTI data of the primary auditory pathway. Further, we assessed the level of cognition using the Alzheimer's Disease Assessment Scale-Cog to determine the relationship between the auditory connections assessed in each patient and that patient’s level of cognitive decline. We found that FA and AD were positively associated with cognitive decline
Yield Stress Analysis With DV-III Rheometer
Get PDFThe purpose of this thesis is to understand the behavior of everyday substances (toothpaste, lotions, ect.) and chemicals through the analysis of yield stress. By measuring the flow properties of these products, one can determine the stability, uses, and other properties of a substance. Yield stress is experienced everyday from squeezing a tube of toothpaste, to stirring a batch of cake batter, or canning products in a factory. Yield stress along with viscosity helps us predict the behavior of chemicals, cosmetics, and food that we handle daily.
Yield stress, torque, and strain values were measured with a DV-III Rheometer and the EZ Yield software. These values were graphed using Logger Pro and Microsoft Excel to demonstrate the trends of these values and the differences of them between each sample. For example, the stress verses strain graph represents a sample’s elastic energy, plastic energy, and point at which this transition occurs. Although not measured in this paper, when metals are graphed on this curve it can provide characteristics such as the degree of brittle or ductile behavior (4). Another useful graph is showing the fluidity of a sample by using its viscosity measurements. Samples that lose flow resistance with increasing heat result in a negatively sloped linear graph on an inverse log plot.
Comparing yield stress between similar polymers and different brands of mayonnaise showed an unseen difference in products of seemingly identical composition. Other comparisons can show the difference in the behavior of Newtonian, non-Newtonian, and other categories of substances
Healthcare Practices Related to Neonatal Abstinence Syndrome
Get PDFThe incidence of Neonatal Abstinence Syndrome (NAS) is abounding in hospitals across the nation due to the recent surge in opioid abuse. This thesis explores the variation in protocols and guidelines used by healthcare practitioners concerning NAS. This study consisted of a literature review as well as observations and interviews with healthcare practitioners in Neonatal Intensive Care Units (NICUs). The literature review revealed there has been a greater increase in NAS among rural areas, and there is currently no national standardized protocol for the treatment of NAS. Field notes taken during the interviews and observations confirmed the literature in that each NICU’s protocol varied, although they were similar in many aspects. Five main themes were identified from the field notes, as well. In conclusion, it may prove beneficial to look into the development process of similar disease protocols such as Fetal Alcohol Syndrome (FAS) to gain insight to aid in the creation of a standardized protocol for NAS
Sons of the Sāqiya: Grassroots Water Politics in Southeastern Morocco
Get PDFThis study examines the informal institutions that govern the sāqiya and khettāra irrigation system in southeastern Morocco. I frame those institutions using literature concerning politics of irrigation, governing the commons, and North African political culture. While interviewing farmers in agricultural communities near the Morocco-Algeria border, five themes emerged as key aspects of sāqiya and khettāra governance: the definitions of irrigation communities, the methods of water distribution, the institutions for selecting leaders, and those leaders’ authorities and responsibilities. Institutional arrangements and management practices associated with those themes show that sāqiya and khettāra governance is rooted in the democratic values of consensus and consultation. The presence of indigenous democratic institutions in southeastern Moroccan farming communities contradicts scholars who claim an inherent incompatibility between North African culture and democratic institutions. The study also examines how grassroots irrigation institutions respond to social, economic and environmental challenges
An Analysis of the United States Accounting Codification Through Practical Case Studies
Get PDFThis document contains a collection of case studies that illustrate real-world accounting issues. These cases, 11 in all, involve both real and fictional companies and their accompanying financial statements. Each of these cases studies a specific accounting question –ranging from revenue recognition to valuing accounts receivable, among others– and requires a mix of factual responses and opinion synthesis. The cases blend analysis of various subfields within accounting, including general risk assessment and financial studies, and provide students with a broad overview of the field. Producing this thesis granted me valuable insight into current issues within the field of accounting as well as a first look at theoretical issues currently under study by accounting scholars and academics. Aside from the materials contained within the cases themselves, I called upon information directly from the Financial Accounting Standards Board’s Codification to furnish my responses. Additionally, as a large portion of this thesis was completed concurrently with other Honors students working on their own accounting theses, I benefitted from exposure to groupwork in a professional, academic setting