Validating Financial Statement Comparability Assessment in Non-Profit Firms

In a recent manuscript, Brajcich and Friesner (2022) proposed a new methodology to assess financial comparability in not-for-profit organizations. Their approach utilizes entropy-based information theory, and thus requires few prior assumptions about the formation and implications of financial statement comparability. This manuscript assesses the practical utility of the Brajcich and Friesner (2022) methodology by comparing its results to those generated by nonhierarchical cluster analysis. The analysis was conducted using balance sheets drawn from Washington State critical access hospitals in 2019, using a similar set of hospitals and an identical set of variables outlined in Brajcich and Friesner (2022). We find that our entropy-based results closely mimic those from Brajcich and Friesner (2022), suggesting that the method produces internally consistent results. Additionally, non-hierarchical cluster analysis and the entropy-based methodology produce consistent results, but only when a sufficient number of peer groups is assumed in the non-hierarchical cluster analysis

Non-Lexical Conversational Sounds in American English

This short paper examines what some of the non-lexical conversational sounds in American English are and why these sounds are important. It also looks at some of the functions and meanings of non-lexical conversational sounds. Lastly, this paper takes a look at how the meanings of non-lexical conversational sounds are determined

Strategies for Coping with Debilitating Language Anxiety

This paper aims to offer a literature review on debilitating language anxiety as well as highlight some strategies for coping with debilitating language anxiety. Answers to several research questions will be attempted. One area of focus will be to seek how anxiety is defined. This paper will also mention different types of anxiety and how they relate to the language classroom. The question of whether 'language anxiety' exists will also be addressed. A bigger question that is dealt with is the question of whether 'language anxiety' is merely a form of social anxiety and/or related to self-esteem and self-worth. In addition, questions regarding strategies for coping with debilitating language anxiety will be dealt with. Ultimately, with a better understanding of anxiety, perhaps teachers can more effectively aid their students in their attempts at acquiring a second language