The Effects of Sarbanes-Oxley on Small-Capital and Foreign Corporations

The Sarbanes-Oxley Act of 2002 was instated in response to extensive audit failures and the resulting lack of confidence in the American public market. However, the regulations can be costly and small-capital and foreign companies are seeking to be exempt from the regulations altogether. Through extensive research, I have determined the validity of these arguments and the possible effects of these companies not complying with Sarbanes-Oxley. I have found that while there are initial costs incurred to meet the regulation requirements, the benefits to the public market, investors, and the companies themselves outweigh them considerably. I have documented this evidence and also given tips on creating the most value out of Sarbanes-Oxley in the most cost-effective manner

Hometown Influence: The Impact of Geography on Statewide Candidate Emergence and Success

The purpose of this study is to explore whether statewide geography influences a candidate’s electoral position. More specifically, what role does geography play in candidate emergence and success on the statewide level? Conventional wisdom holds that geography does matter in candidate emergence and success. Beyond the anecdotal, however, there has been little research in this area. I theorize that general attitudes about rural identity and, conversely, urbanity affect electoral outcomes based upon the population composition of the state. To explore these questions, I created a typology characterizing states as rural or urban, based upon an index capturing rural cultural and physical attributes of each state, and as concentrated or dispersed, a measure of the proximity of urban areas within a state. I coded the hometowns of candidates from 1948-2008, including a classification as to whether their home county was rural or urban on a relative scale. Using this data, I implemented a negative binomial regression to consider the likelihood of candidate emergence. In this model, I found that rurality is not a negative predictor of candidate emergence in most state types, with urban states being the exception. I then implemented a logit model to estimate the likelihood of winning with the traditional predictors of candidate success and within my theoretical framework. Relative to senate races, if candidates can get into the race, the negative effects of hometown lose significance. In gubernatorial races, coming from a rural area actually increases the likelihood of getting elected in rural, concentrated, and dispersed classified states. In sum, political geography matters and has implications on both candidate emergence and success. These findings and the use of this typology add an important component for future research. Simply put, geography should not be ignored in politics

Awareness of Biological Mechanisms of Artificial Sweeteners and the Effects of Increased Awareness Via Video Media On Intent To Change Dietary Habits In Traditional College-Age Students

In the past, artificial sweeteners have been touted as weight loss solutions because they theoretically do not interact with the body’s metabolism. However, new research is being done to test this theory, but what is the public awareness of these compounds’ interactions with the body? The purpose of this study is threefold: to assess the current awareness of the biological mechanisms of artificial sweeteners in traditional college-age individuals; to assess the effectiveness of video education in increasing this awareness; and to assess how the increase of this awareness might lead to intentions to change dietary habits. The study consisted of a short survey using the pre-test/post-test model. The pre-test evaluated prior awareness of artificial sweeteners and demographic information. Then, a short informational video was shown. Finally, the post-test evaluated new awareness, comprehension, and future dietary habit intentions. The results of this study showed that awareness of artificial sweeteners is low but can be increased with video education. However, intent to change dietary habits was not definitively affected by the video. The majority of participants did report a positive likelihood of investigating other compounds interactions with the body, indicating that video education can be an effective media for increasing health literacy

Teaching Case: Learning Skills of the Data Analytics Lifecycle with Microsoft Power BI and National Parks Data

Like many organizations, the U.S. National Parks Service has done an excellent job of collecting and storing data for many years about many variables of interest. However, there are many steps beyond the collection and storage of data that must be taken to transform that data into valuable information that can inform strategic business decisions. This teaching case introduces students to the data analytics lifecycle and the various processes for preparing data to make decisions. Students gain a familiarity with the leading data analytics software Microsoft Power BI as well as Microsoft Excel and SQL Server Reporting Services (SSRS) to inform data-driven decisions. This case is relevant to undergraduate and graduate students in information systems and other disciplines prioritizing data analytics. The case was not developed in conjunction with the National Parks Service; the case uses real-world data made publicly available by the National Parks Service but the narrative and questions posed are fictional

Just Around the Riverbed: Reconciling Navigability Rules in North Carolina

Entrenched in the common law, North Carolina\u27s public trust doctrine applies to waterways and their underlying riverbeds-protecting them from misuse and adverse possession-so long as the waterways are navigable in fact. In North Carolina v. Alcoa Power Generating, Inc., the United States Court of Appeals for the Fourth Circuit veered away from the North Carolina common law rules governing navigability and instead applied the more stringent federal test. The differences between the current North Carolina common law and federal navigability tests for waterways illustrate the state\u27s sovereign interests, and why the Fourth Circuit erred in applying the federal regime. This Comment explores the present and future ramifications of the Alcoa decision on public trust jurisprudence in North Carolina and other original states. Public trust doctrine cases implicate unique choice of law considerations. By disregarding common law precedent dating back to the American Revolution, the Fourth Circuit\u27s decision disrupts the delicate balance of federalism between state and federal courts. The present consequences of the Fourth Circuit\u27s decision include public policy concerns and clouded land titles in North Carolina. The future ramifications include an expansion of federal question jurisdiction and an upheaval of common law navigability rules in the original thirteen states

Student Nurses Perception of Ability to Provide Care Internationally

PUPOSE: With diversity expected to increase in the future, Bachelor of Science in Nursing (BSN) education regarding international nursing care and cultural competency was explored. Specifically, the purpose of this research was to determine whether current BSN students believe they are capable of providing appropriate care to international patients and/or patients of different cultural backgrounds. METHODOLOGY: A mixed-methods survey was designed to assess student’s perception of ability to care for and interact with international patients and patients of different cultural backgrounds. Additionally, it was assessed whether students believed more cultural education should be provided by the School of Nursing. RESULTS: 53 BSN students were recruited to fill out the survey. The results indicated that about half of the nursing students felt prepared to provide care to international. Most of the participants indicated a need for additional cultural education to be provided by the School of Nursing. CONCLUSION: From these results, it is evident that BSN programs should begin to incorporate more cultural and international nursing education. From the student’s perspective, more preparation is desired before caring for patients of different cultural backgrounds. More research is needed to determine the most effective way to provide this education

More Than Money: Making a Difference With Assistance Beyond the Grant

Examines foundation efforts beyond grantmaking such as training, advocacy, and new investment strategies to increase grantee effectiveness and impact. Assesses the benefits of such help, grantees' views, and implications. Includes case studies

Infra-red absorption spectra and molecular structure of triatomic molecules

This report is written as a résumé of investigations of infra -red absorption spectra of triatomic molecules carried out during tenure of a Senior Research Award. It might have been written in thesis form giving details of experimental and other work, but much of this has already been published, and copies of the papers have been sent the Department; these papers run into some hundred pages of print, and a thesis would merely form unnecessary repetition occupying almostdouble thib number of typewritten pages. A resume which brings together the results, and gives the now well established methods of interpreting infra -red absorption spectra of triatomic molecules, seems therefore the more satisfactory form for the report.Published work will be referred to as follows: 'Investigations in the Infra -Red Region of the Spectrum' (1). Part I (Froc. Roy. Soc., 1930, A, 130, 133). || (2). Part II. (ibis, 1930, A, 130, 142). || (3). Part III. (ibid, 1931, A, 132, 236). || (4). Part IV. (ibid, 1931, A, 132, 252). || (5). Part V. (ibid, 1932, A, 135, 375). || (6). Part VI. (ibid, 1932, A, 137, 622).- || (7). Fart VII. (ibid, 1932, A, 138, 531). || (8). Part VIII. (ibid, 1933, A, 140, 193). || (a). Part IX. (ibid, 1933, A, 142, 129). || (b). Part X (ibid, 1934, A, 145, 338). || (9). 'Infra -Red and Raman Bands of Carbon Dioxide, Carbonyl Sulphide, and Carbon Disulphide'. (Z. Physik, 1932, 79, 35). || (10). 'Molecular Configuration of N20.' (Phys. Rev., 1932, 39, 534). || (11). 'Infra -Red Absorption Spectrum of Nitrogen Dioxide'. || (Nature, 1933, 131, 239). (12). 'The Asymmetrical Rotator and its Infra -Red Spectrum'. (Trans. Faraday Soc., 1930, XXVI, 197). || (13). 'A Method of Eliminating Magnetic Disturbance of High Sensitivity Galvanometers'. (J. Sci. Inst., 1930, VII). || (14). 'Structure of Triatomic I.Iolecules'. A. B. D. Cassie (Nature, 1933, 131, 438). || (15). 'Investigations of the Infra -Red Absorption Spectra of Sulphur Dioxide, Carbon Disulphide, and Carbonyl Sulphide'. A thesis for the Ph.D. degree at London University, by A. B. D. Cassie, June 1931. || (16). 'Investigations in the Infra -Red Region of the Spectrum Part XI - The Absorption Spectrum and Molecular Configuration of Boron Trichioride, and the Effect of Strain on Plane Groups of the Type XYs. (Proc. Roy. Soc., 1935, A, 148, 87).This work has been published in collaboration with Mr. C. R. Bailey, Lecturer at University College, London, apart from references (13), (14), (15), and (16)