Analysis of Small Credit Union Trends and Opportunities for Accountants

Abstract This paper reviews the benefits that small credit unions in the United States confer to their members and communities, the decrease in the number of institutions and members in recent history, the challenges facing small credit unions today, and how accountants can help small credit unions reverse these negative trends. Credit unions are able to pay higher interest rates on deposits, charge lower rates on borrowings, and charge fewer and lower fees than traditional banks. Additionally, bank customers benefit from the presence of credit unions through increased competition on rates. In the U.S., credit unions also serve traditionally underserved populations and, in the past, experienced high customer satisfaction ratings. However, there has been a 22 percent reduction in the number of small credit unions since 2008. This decrease can be linked to a decline in customer satisfaction, which is a result of the increased compliance and regulatory burden on already overworked staffs. The objective of this paper is to identify ways accountants can help small credit unions reverse these negative trends and thrive. By providing compliance and strategic planning support, accountants can reduce the time credit union staffs spend on non-customer related tasks and allow them to focus on serving their customers. This should allow credit unions to return to their previous levels of customer satisfaction and reverse the decline in membership and institutions

Students with Developmental Disabilities in Catholic Schools: Examples in Primary and Secondary Settings

While some Catholic schools include students with disabilities, few serve students with significant support needs. This paper offers two distinct models of including students with developmental disabilities in Catholic schools at the primary and secondary level. Describing programs at Children of Peace School and Notre Dame College Prep School, this paper discusses each program’s history, funding, student composition, programming, transition supports, and outcomes. Implications of these models are discussed, as well as the need for further inclusion of students with disabilities in Catholic and other private schools. Keywords developmental disability, inclusion, religion, Catholic education Élèves atteints de troubles du développement dans les écoles catholiques : exemples dans des situations primaires et secondaires Bien que les écoles catholiques incluent des élèves atteints de handicaps, peu d\u27entre elles s\u27occupent d\u27élèves qui ont besoin d\u27un soutien substantiel. Cet article propose deux modèles distincts d\u27inclusion d\u27élèves souffrant de troubles du développement dans les écoles catholiques au niveau du primaire et du secondaire. Cet article, en décrivant les programmes de l\u27école « Children of Peace » et des classes préparatoires « Notre Dame College » expose les antécédents de chaque programme, le financement, la répartition des élèves, la planification, les soutiens pour la transition et les résultats observés. Les implications de ces modèles y sont présentées ainsi que la nécessité d\u27inclure davantage les élèves handicapés dans les écoles catholiques et autres écoles privées. Mots-clés : troubles du développement, inclusion, religion, éducation catholique Estudiantes con discapacidades del desarrollo en escuelas católicas: ejemplos en contextos de primaria y secundaria Aunque algunas escuelas católicas cuentan con estudiantes con discapacidades, pocas atienden a los estudiantes con importantes necesidades de apoyo. Este artículo ofrece dos modelos distintos de inclusión de estudiantes con discapacidades de desarrollo en escuelas católicas en los niveles de primaria y secundaria. Al describir programas en Children of Peace School y Notre Dame College Prep School, el presente artículo describe la historia de cada programa, su financiación, composición de estudiantes, programación, apoyo de transición y resultados. Así mismo se tratan las implicaciones de estos modelos y las necesidades de una mayor inclusión de estudiantes con discapacidades en las escuelas católicas y otras escuelas privadas. Palabras clave discapacidades del desarrollo, inclusión, religión, educación católic

U.S. Accounting Education: Misalignment With The Needs Of Small And Medium Companies

This study looks to answer the question, “Does the current accounting educational system in the United States focus too heavily on the requirements of large (and SEC registered) companies at the expense of small companies and individuals who comprise the primary clientele of most practicing CPAs?” This investigation surveys CPAs regarding their perceptions of the focus of their accounting education. The results of the survey suggest that the current accounting curriculum does not focus enough on the accounting needs of small businesses. Suggestions for improvement in the curriculum include adding small business coverage in accounting courses, including more general business courses, requiring more hands-on practice with the material and adding internships with smaller firms

Incorporating Sustainability Issues Into The Financial Accounting Curriculum

Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presented

Ingesting a bitter solution: The sweet touch to increasing short-term cycling performance

Purpose: The authors investigated the potential benefit of ingesting 2 mM of quinine (bitter tastant) on a 3000-m cycling time-trial (TT) performance. Methods: Nine well-trained male cyclists (maximal aerobic power: 386 [38] W) performed a maximal incremental cycling ergometer test, three 3000-m familiarization TTs, and four 3000-m intervention TTs (∼4 min) on consecutive days. The 4 interventions were (1) 25 mL of placebo, (2) a 25-mL sweet solution, and (3) and (4) repeat 25 mL of 2-mM quinine solutions (Bitter1 and Bitter2), 30 s before each trial. Participants self-selected their gears and were only aware of distance covered. Results: Overall mean power output for the full 3000 m was similar for all 4 conditions: placebo, 348 (45) W; sweet, 355 (47) W; Bitter1, 354 (47) W; and Bitter2, 355 (48) W. However, quinine administration in Bitter1 and Bitter2 increased power output during the first kilometer by 15 ± 11 W and 21 ± 10 W (mean ± 90% confidence limits), respectively, over placebo, followed by a decay of 34 ± 32 W during Bitter1 and Bitter2 during the second kilometer. Bitter2 also induced a 11 ± 13-W increase during the first kilometer compared with the sweet condition. Conclusions: Ingesting 2 mM of quinine can improve cycling performance during the first one-third of a 3000-m TT and could be used for sporting events lasting ∼80 s to potentially improve overall performance

Analysis of the Effects of Dietary Pattern on the Oral Microbiome of Elite Endurance Athletes

Although the oral microbiota is known to play a crucial role in human health, there are few studies of diet x oral microbiota interactions, and none in elite athletes who may manipulate their intakes of macronutrients to achieve different metabolic adaptations in pursuit of optimal endurance performance. The aim of this study was to investigate the shifts in the oral microbiome of elite male endurance race walkers from Europe, Asia, the Americas and Australia, in response to one of three dietary patterns often used by athletes during a period of intensified training: a High Carbohydrate (HCHO; = 9; with 60% energy intake from carbohydrates; ~8.5 g kg day carbohydrate, ~2.1 g kg day protein, 1.2 g kg day fat) diet, a Periodised Carbohydrate (PCHO; = 10; same macronutrient composition as HCHO, but the intake of carbohydrates is different across the day and throughout the week to support training sessions with high or low carbohydrate availability) diet or a ketogenic Low Carbohydrate High Fat (LCHF; = 10; 0.5 g kg day carbohydrate; 78% energy as fat; 2.1 g kg day protein) diet. Saliva samples were collected both before (Baseline; BL) and after the three-week period (Post treatment; PT) and the oral microbiota profiles for each athlete were produced by 16S rRNA gene amplicon sequencing. Principal coordinates analysis of the oral microbiota profiles based on the weighted UniFrac distance measure did not reveal any specific clustering with respect to diet or athlete ethnic origin, either at baseline (BL) or following the diet-training period. However, discriminant analyses of the oral microbiota profiles by Linear Discriminant Analysis (LDA) Effect Size (LEfSe) and sparse Partial Least Squares Discriminant Analysis (sPLS-DA) did reveal changes in the relative abundance of specific bacterial taxa, and, particularly, when comparing the microbiota profiles following consumption of the carbohydrate-based diets with the LCHF diet. These analyses showed that following consumption of the LCHF diet the relative abundances of and spp. were decreased, and the relative abundance of spp. was increased. Such findings suggest that diet, and, in particular, the LCHF diet can induce changes in the oral microbiota of elite endurance walkers

Postexercise hot-water immersion does not further enhance heat adaptation or performance in endurance athletes training in a hot environment

Purpose: Hot-water immersion (HWI) after training in temperate conditions has been shown to induce thermophysiological adaptations and improve endurance performance in the heat; however, the potential additive effects of HWI and training in hot outdoor conditions remain unknown. Therefore, this study aimed to determine the effect of repeated postexercise HWI in athletes training in a hot environment. Methods: A total of 13 (9 female) elite/preelite racewalkers completed a 15-day training program in outdoor heat (mean afternoon high temperature = 34.6°C). Athletes were divided into 2 matched groups that completed either HWI (40°C for 30–40 min) or seated rest in 21°C (CON), following 8 training sessions. Pre–post testing included a 30-minute fixed-intensity walk in heat, laboratory incremental walk to exhaustion, and 10,000-m outdoor time trial. Results: Training frequency and volume were similar between groups (P = .54). Core temperature was significantly higher during immersion in HWI (38.5 [0.3]) than CON (37.8°C [0.2°C]; P .05). There were significant (P < .05) pre–post differences for both groups in submaximal exercising heart rate (∼11 beats·min−1), sweat rate (0.34–0.55 L·h−1) and thermal comfort (1.2–1.5 arbitrary units), and 10,000-m racewalking performance time (∼3 min). Conclusions: Both groups demonstrated significant improvement in markers of heat adaptation and performance; however, the addition of HWI did not provide further enhancements. Improvements in adaptation appeared to be maximized by the training program in hot conditions

Post-exercise hot-water immersion does not further enhance heat adaptation or performance in endurance athletes training in hot environment

INTRODUCTION: Hot-water immersion (HWI) after training in temperate conditions has been shown to induce thermophysiological adaptations and improve endurance performance in the heat, however, the potential additive effects of HWI and training in hot outdoor conditions remain unknown. Therefore, this study aimed to determine the effect of repeated post-exercise HWI in athletes training in a hot environment. METHODS: Thirteen (9 female) elite/pre-elite partially heat acclimatized racewalkers completed a 15-day training program in outdoor heat (mean afternoon high temperature=34.6°C). Athletes were divided into two groups matched for VO2max and 10,000 m walking performance time that completed either HWI (40°C for 30-40 min) or seated rest in 21°C (CON), following 8 training sessions. Pre-post testing included a 30-min fixed-intensity walk in heat, laboratory incremental walk to exhaustion and 10,000 m outdoor time-trial. RESULTS: Training frequency and volume was similar between groups (P=0.54). Core temperature was significantly higher during immersion in HWI (38.5 ± 0.3) than CON (37.8 ± 0.2°C; P0.05). There were significant (P<0.05) pre-post differences for both groups in submaximal exercising heart rate (~11 bpm) sweat rate (0.34-0.55 L.h-1) and thermal comfort (1.2–1.5 arbitrary units), and 10,000 m racewalking performance time (~3 min). CONCLUSION: After a 15-day heat training intervention, we observed significantly improved submaximal exercising heart rate, sweat rate, and thermal comfort, as well as improved 10,000 m racewalking performance in both groups. However, the addition of HWI did not further enhance heat adaptation or performance in partially heat-acclimatized athletes. Physiological adaptation appeared to be optimized from training in hot conditions alone

Understanding for whom, under what conditions, and how group-based physical activity interventions are successful: a realist review Health behavior, health promotion and society

Background: Participation in group-based physical activity (GBPA) interventions has been found to result in higher levels of exercise adherence and program compliance. However, previous reviews of GBPA programs have provided limited insight regarding \u27for whom\u27, \u27under what conditions\u27, and \u27how\u27 these interventions increase physical activity behavior. Methods: A realist review was conducted by following the seven recommended iterative and overlapping steps (J Health Serv Res Policy 10S1:21-34, 2005). The review was limited to group dynamics-based interventions for adults (\u3e17 years of age). The search was conducted in PubMed, PsychInfo, and Web of Science search engines associated with the Science Citation Index Expanded, Social Sciences Citation Index, Arts & Humanities Citation Index, and MEDLINE. Results: Using a realist review approach, data from 52 studies were synthesized. Of those, 92 % (n∈=∈48) reported significant increases in participant physical activity. The synthesis resulted in three main observations and recommendations. Discussion: GBPA interventions have worked for a variety of populations, including those who are hard to reach; however, more research is needed on moderating factors to determine for whom different GBPA programs may be effective. Second, previous interventions have varied in the duration, frequency, and number of group-based strategies used, and comparative effectiveness research may be necessary to isolate the mechanisms of effect. Third, these interventions have been conducted in a diverse range of settings, using a variety of research designs and analytical approaches. Less information is known about the costs or sustainability of these programs in their intended settings. Conclusion: The results of this realist review have important implications for practice, refining trial designs, and replication across diverse populations and settings