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A Case Study in the Principles and Practice of Accounting
Get PDFThe research for this thesis project is intended to be a comprehensive study on the various concepts present in the principles and practice of accounting. This includes financial analyses and other examinations of financial information for a variety of different situations and companies using several different measures and concepts. The goal of these case studies is to determine accounting best practices based on GAAP for each company and their effect on the company’s financial statements and reporting. This was determined specifically through analysis by comparison of accounting ratios on profitability, liquidity, turnover, financial leverage and dividend policy as well as examination and application of the accounting standards found in the FASB Accounting Standards Codification. Topics include the effects of accounting estimates, income statement/balance sheet/statement of cash flows presentation, accounting for bad debts, accounting for inventory impairments as well as accounting for leases, among others. In addition to the analyses on financial reporting, included is an analysis of a case regarding internal control procedures and their implementation. I found that the situations presented by the cases were an excellent summation of the knowledge I have acquired over the course of my accounting studies and that the cases both furthered that knowledge and provided a way of applying that knowledge. But overall, I determined that accounting knowledge and research can be applied in number of ways and that using a variety of different methods and tools to analyze transactions and financial data provides the most thorough and accurate results
Ca2+/Calmodulin-Dependent Protein Kinase II Activity and Expression in the Aged Mouse Hippocampus
Get PDFCaM Kinase II (Ca2+/calmodulin-dependent protein kinase II) is a serine/threonine-specific protein kinase enzyme that acts as a critical regulator of learning and memory. It has previously been shown that the inability of CaMKII to maintain activation is connected to memory deficits within the aging brain. While the connection between CaMKII dysfunction and learning and memory impairments is well established, little is known about the changes that cause CaMKII dysfunction. Our research set out to investigate if CaMKII is altered during the process of aging. Specifically, we looked at activity, regulation, and stability by conducting experiments to quantify CaMKII levels of activity and protein expression in both young and aged mouse hippocampi. We hypothesized that when compared to young mouse hippocampi, aged mouse hippocampi would have lower levels of total CaMKII activity, lower levels of phosphorylated CaMKII expression, and increased levels of CaMKII inhibitor expression. The impact of our research lies in the illumination of the mechanisms causing CaMKII dysfunction. By casting light on the process of CaMKII dysfunction, we will help future researchers to establish a possible therapeutic target in the fight against learning and memory impairments
Studies of Carbonaceous Materials Using Raman Spectroscopy
Get PDFVarious carbonaceous materials including graphene, treated biochar, and C60 were studied using Raman spectroscopy with particular attention given to the treatment process
and the Raman enhancement methods. Such studies that focus on the treatment process are useful in determining the extent to which the species was affected via shifts in the
Raman peaks. Previous collaborations have proven successful when multiple samples were studied and analyzed. The attempt to create a novel Raman enhancement technique via combination of two previously recorded techniques was ultimately unsuccessful but further work is necessary
Unraveling the Veil: An Evaluation of American Immigration Policy in the 20th Century using John Rawls’s Ethical Theory
Get PDFDue to the current discussion surrounding immigration policy, I found it prudent to research the ethics behind the policies we have had in the past in order to make better policy decisions in the future. These policy decisions in the past have shaped America, and will continue to do so. Having this in mind, I decided to ethically evaluate the immigration policy of the 20th century using four acts implemented during this time: the Immigration Act of 1924, the Immigration and Nationality Act of 1952, the Immigration Act of 1965, and the Immigration Reform and Control Act of 1986. To evaluate these four acts I laid out the ethical framework that philosopher John Rawls provides and used that as a guiding factor. I divided the framework into four parts so that it would be clear and easy to understand: his principles of justice, justice as fairness, the original position and duty and obligation. I found that the policies over time started to reach a more and more ethical tone to them. The quota system in place, over the history of policy, has not been particularly ethical according to the Rawlsian framework. Overall, however, I came to the conclusion that due to the fact that the framework from John Rawls I used is only within the confines of a closed state it is not the most effective way to evaluate this sort of policy. I suggest further research and evaluation using a Jeremy Bentham Utilitarian framework or Kantian Deontological framework
Keeping Gideon's Promise: An Evaluation of Indigent Defense in the State of Mississippi
Get PDFThe United States Constitution awards its citizens rights that many other countries do not. One such right is the Sixth Amendment right to a fair trial along with the assistance of counsel. Since the Supreme Court decision Gideon v. Wainwright, the responsibility of providing effective counsel has been pushed on each state. States throughout the nation have fragmented systems of indigent defense that fail to meet their responsibility, and thus many citizens have been denied their Sixth Amendment rights. For many decades, this denial of a constitutional right has been a topic of discussion. Some states have taken steps to remedy their indigent defense systems, while in others it is still a point of contention. All but a token few of the states have implemented a statewide indigent defense system that has proven to remedy the initial problem. The state of Mississippi, on the other hand, has continued to use a broken county-based indigent defense system despite the protest from attorneys and legal organizations alike. This work explores the consequences the Mississippi has faced due to its dismissal of the need for a change in the system. Arkansas will be used as a reference state for which Mississippi could follow suit. Though Arkansas shares many characteristics with Mississippi, it has had a statewide indigent defense system in place for over ten years. Evidence presented in this work proves the effectiveness of Arkansas’ indigent defense system and how it can be used as model for Mississippi. The evidence will additionally be used to justify why Mississippi can and should implement a statewide indigent defense system
Social Evils + Stigma: A Cumulative Study of HIV and the Moral Model of Disease in Vietnam, Argentina & Mississippi
Get PDFHow can studying such diverse contexts as Vietnam, Argentina, and Mississippi—three cases from opposite corners of the world – provide remediation for the global HIV epidemic? By targeting specific populations of high-risk groups (e.g. injection drug users, females sex workers, and men who have sex with men), analysis of my ethnographic fieldwork in Vietnam, Argentina, and Mississippi, revealed a common denominator of stigma, though manifesting in varying ways, which laid the foundation for this thesis. Building from Erving Goffman’s (1993) foundational text on stigma in collaboration with Link and Phelan’s (2001) expansion thereof, I define stigma as the differentiation and exclusion from the normal based on a perceived inferior label, resulting in devaluation and unequal access to power. Furthermore, I examine, through qualitative evidence, how HIV-related stigma is implemented in the framework of the moral model of disease through micro interactions of moralized actions and identities (e.g. drug use, sex work, varying sexual identities). Focusing on the social determinants of health – social, cultural, political, and economic – through the perspectives of people living with HIV (PLHIV), family members, health care practitioners, non-governmental organization (NGO) representatives, community contacts, and Ministry of Health (MOH) employees, I studied and compared the relationship between of HIV-related stigma and morality in each country and state context. By looking at Vietnam, Argentina, and Mississippi cumulatively, this thesis seeks to illustrate the ways in which the moralization of HIV-related stigma further marginalizes and contributes to lower health outcomes of HIV-positive people
Soybeans to Chemicals: A Case Study for Undergraduate Chemical Engineering Education
Get PDFThe aim of this thesis is to develop a case study to reinforce the concepts that are required knowledge for chemical engineers in their sophomore year of curriculum, continuing through all of their education. The process that will be examined is the production of soybean oil, protein powder, and succinic acid from the harvest of soybeans. Further, this process will be used to align with the objectives of the chapters from the required textbook for the material balances class. The soybean industry is one of the largest in the United States agricultural sector, so it is an important real-world example for young engineers to evaluate. The process itself and its relevance will be discussed in the following
A Comprehensive Examination of the Pharmacist’s Role in Mental Illness
Get PDFThe number of people receiving mental illness diagnoses has increased in the last two decades. As one of the most accessible healthcare professionals, pharmacists need to be prepared to assist in the management of patients with mental illness. In this study, the objective was to see how pharmacists’ mental illness knowledge, acceptable social distance, familiarity, and perceived barriers may predict pharmacists’ attitude toward patients with mental illness and also their willingness to provide care to patients with mental illness. The secondary objectives of this study were to test for differences in knowledge, attitude, perceived barriers, and willingness to provide care based on type of degree type of pharmacy, gender, and location. This study utilized a descriptive, cross-sectional survey design to collect study data from a sample of 196 pharmacists. The respondents seemed to have an overall positive attitude towards patients with mental illness. Nearly 60% of pharmacists reported that their pharmacy education adequately trained them to work with patients with mental illness. In regard to education, pharmacists with a PharmD more strongly attributed physical symptoms to mental illness than did BSPharm-trained pharmacists. Most of the pharmacists perceived time available for pharmacist to give attention to patients as one of the most significant barriers. In terms of social distance, most pharmacists expressed that they would be willing to work alongside a person with mental illness than have same person as a babysitter for their child. Although, pharmacists held a somewhat positive perception of patients’ mental illness, there was still a stigma assessed. Due to this, there might be a need for educational interventions that will improve future pharmacists’ willingness to provide care to patients with mental illness
Community-Based Research Methods to Inform Public Health Practice and Policy: The Case of Lead in the Mississippi Delta
Get PDFEnvironmental health issues are complex and require interdisciplinary and community engagement approaches to better understand them and inform policy. As one example, lead exposure has a number of dangerous neurological effects, including developmental delays and learning deficits. Potential lead exposure through drinking water and paint are areas of concern. In a 2018 document, the Environmental Protection Agency (EPA) estimated that up to 20% of lead exposure comes from drinking water alone. By using a type of engagement research called community-based research (CBR), this project began to address this major public health issue. CBR can be used to connect residents, their local organizations, and researchers to address a public health issue such as lead exposure. This project implemented and evaluated methods of outreach, research, and education to monitor and reduce lead exposure in drinking water. Operating primarily within the Mississippi Delta, partners worked with community organizational leaders to engage their constituencies around lead. These partners helped to foster an environment of learning and inclusion that gives community members the opportunity to engage a problem themselves. The team conducted several community outreach events in different areas of the Delta where participants could learn about the dangers of lead and have their water tested for lead content. Each workshop employed common CBR strategies, yet each followed a somewhat different structure. The effectiveness of these methods was evaluated using both quantitative and qualitative analysis. We found that some methods were more effective in terms of self-reflected community engagement, bottle return rates, and cost effectiveness. The results of these analyses allowed us to make recommendations for improved outreach and engagement as well as the use of these approaches for more effective environmental health policies
O-GLCNAC Post Translational Modification of Hypoxia-Inducible Factor (HIF) Proteins
Get PDFO-linked β-N-acetylglucosamine (O-GlcNAc) post-translational modification (O- GlcNAcylation), plays a vital role in many metabolic pathways, including those of numerous diseases. New research methods and basic functional roles of O-GlcNAc post- translational modification on metabolism, human health, and cancer are quickly developing, but a vast amount of research remains on the specificity of this pathway towards specific proteins. In this study, T47D breast cancer cells were used as an in vitro model to investigate the effects of O-GlcNAc modification on hypoxia-inducible factor (HIF) proteins