Reveal Technologies: A Case Of Key Differences Between U.S. GAAP & IFRS And The Impact On Financial Performance Evaluation

This case gives students the opportunity to apply their knowledge of the differences between U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) by making a series of adjustments to a company's U.S. GAAP basis account balances to reflect IFRS. Students then construct IFRS-based financial statements and compare financial performance measures for the company. Finally, students consider the effects of the different standards as a means of evaluating which gives more insight into the company's financial condition

Data augmentation based methods for estimating the parameters of the Feller-Pareto Distribution: Theory and applications

In income and wealth data modeling Pareto distribution and its several variants play an important role. Both univariate and multivariate variations of this model have been extensively used as a suitable model for various non-negative socio-economic variables, for pertinent details, see Arnold (2015). In this article, weconsider the most general Feller-Pareto (FP, in short) distribution, which subsumes all four types of Pareto distributions and show that it can be represented as a mixture of a conditional generalized gamma and an unconditional gamma distribution. Using this strategy, we consider a data augmentation based method (under the envelope of Bayesian paradigm) to estimate the parameters of the FP distribution. This mixture representation allows us to easily derive conditional Jeffery’s type non informative priors. For illustrative purposes, one data set is considered to exhibit the utility of the proposed method

Presidential Profile: Sandra (Randleman) Wilder

A profile of former President of NCNA, Sandra (Randleman) Wilder

Nietzsche and the Limitations of the Will to Power

Nietzsche’s notion of the will to power has long been misunderstood and not given sufficient attention for its utility in understanding social dynamics. Much of this trouble is a function of the polemic overtones of Nietzsche’s writing style. We should read Nietzsche not as a Nazi, nihilist, or motivational speaker–as many have in the past–but rather as a perspectivist illuminating a serendipity by which we can understand much of the world–i.e., will to power. This paper will advance an immanent critique of the self-sufficiency of Nietzsche's notion of the will to power. Following an overview of the notion and how it should be interpreted, will to power will put it through a “stress test.” This paper will show precisely where the notion “breaks” and how we should remedy this shortcoming with a supplemented understanding of will–namely with my notion of will to decadence. The utility of this supplemented understanding of will is it better explains various forms of decadence (i.e., decay and stagnation) in art and aesthetics in a manner which Nietzsche’s notion of the will to power alone cannot

Defining case management and outreach: perspectives from community health workers in New Mexico

Case management (CM) is increasingly used in community settings to support individuals as they transition from one point in their lives to the next. This study sought to explore the perspectives of front-line Community Health Workers CMs working in Albuquerque, New Mexico. The objective of this study was to answer the question ‘How do CHWs define effective CM and outreach?’ A follow-up question was, ‘What are the barriers to conducting CM and outreach?’ Qualitative research methods, Critical Race Theory, and Social Work Theory guided this study. Five CHW CMs participated in a 90-minute focus group. Results present their perspectives on effective CM and outreach. Barriers include limited collaborations, excessive documentation requirements, and communication. Findings demonstrate that what constitutes effective CM and outreach is based on the program and context. Future work must focus on balancing the need for shared definitions and embracing the flexibility required for CMs working on the ground in diverse settings and populations

Biography of Dr. Johnny Houston

A one-page biography of the career of esteemed mathematician and ECSU Professor Emeritus Dr. Johnny Houston

References with additional information about Johnny L. Houston

References with additional information about Johnny L. Housto

12 Pioneer Native Alaskan Nurses

This document contains primary sources with comments and context regarding the first 12 Native Alaskan Registered Nurses

Jacob Siler’s Letter to William H. Thomas, December 22, 1854

This manuscript is a letter written by Jacob Siler, a former Agent of the State (1839-40) working within North Carolina and nearby states and sent to William Holland Thomas. In the letter Jacob Siler is requesting payment for services which he performed for the State. Of note is Siler’s mention of counterfeit money, which proliferated in eighteenth and nineteenth century America. This transcription and its attendant annotations, explanatory material, and bibliography were prepared by students in ENGL 618: Research Methods in English, the required gateway class for the MA in English at Western Carolina University

Letter from The Treasury Department to Jacob Siler, March 22nd, 1844

This letter was written March 22nd, 1844, it is addressed to Jacob Siler, and it is from the treasury department office, specifically, John H. Wheeler. The premise of this letter is that John H. Wheeler is contacting Jacob Siler to alert him that the statement of the amounts due on Cherokee bonds is finished, and Wheeler proposes that more bonds be placed in Jacob Siler’s hands. This transcription and its attendant annotations, explanatory material, and bibliography were prepared by students in ENGL 618: Research Methods in English, the required gateway class for the MA in English at Western Carolina University