Military Culture and the Pregnant Female Soldier

The military has developed a culture of its own, stemming from similar values and emphasi on qualities that the profession requires. Having lon been a very masculine culture, the military struggles to keep the qualities that make it an effective fighting force while accommodating the growing population of soldier-mothers. The mission requires unique vaccination that may pose a risk to developing fetuses, while mothers face a pregnancy and birth that may not have the traditional support system in place. There are posible risks of the vaccines, and there could be nursing interventions to aid in adaptation of military mothers and facilitate support

MOLECULAR ANALYSIS OF THE DIET OF PARASTRELLUS HESPERUS, THE AMERICAN PARASTRELLE

The objective of this study was to use a molecular approach to analyze the diet of Parastrellus hesperus, the American parastrelle, and determine if the diet varied across sex and age-classes. I collected guano pellets from a total 147 P. hesperus from May - July 2015 over nine nights in Big Bend National Park. A fragment of the cytochrome c oxidase gene was sequenced from the fecal pellets of 79 individuals and the identity of prey items was inferred from DNA reference databases. Using conservative molecular identification criteria I assigned molecular operational taxonomic units to eight orders, 28 families, 36 genera and 27 species of arthropods of which two orders and 20 families contain new prey items for P. hesperus. Significant variation in the diet was found between males and females. No dietary differences were observed between the age-classes or across female reproductive condition

The Viewing Self: A Reflection on Mirrors as Medium from the 1960s to the Present

Senior Project submitted to The Division of Arts of Bard College

The Usefulness of Selective Tax Return Disclosure: Evidence from Form 5500

We examine whether and why tax returns can provide decision-relevant information to equity investors. Specifically, we examine whether information regarding defined-benefit pension plans contained in a publicly disclosed tax form, Form 5500, is useful to equity investors. Using intra-day returns and disclosure times obtained through a Freedom of Information Act request, we find that markets quickly react to Form 5500 information regarding pension funding and expenses. We also provide evidence that Form 5500 information is more strongly associated with market value and future cash contributions than comparable financial statement information. Further, although GAAP does not require firms to disaggregate the pension liability, we find evidence that the market values the components of the Form 5500 liability attributable to retired and terminated employees differently than the liability attributable to current employees. This paper documents that tax returns contain unique information content that investors can and do use, and contributes to the policy debate over whether corporate tax returns should be publicly disclosed

Dietary histone deacetylase inhibitors in chemoprevention

Cancer has remained the second leading cause of death in the United States, with the gap between that and the number one cause, heart disease, decreasing significantly over the past 50 years. As the prevalence of cancer increases throughout the United States, research continues to analyze new aspects of its prevention and treatment (Heron & Anderson, 2016). Within the field of nutrition, it has become increasingly apparent the importance of preventative medicine through dietary components. A recent area of interest within the field of nutrition and epigenetics is the use of histone deacetylase (HDAC) inhibitors as chemopreventative agents

Is tax return information useful to equity investors?

In this study, I examine whether tax return information is incrementally useful to equity investors relative to publicly-available information, such as financial statements. To test this relation, I exploit unique features of the syndicated loan market, as prior literature shows that lenders obtain tax returns from borrowers, and that lenders’ private information is transmitted to equity markets when institutional investors are part of a loan syndicate. I find economically significant increases in tax expense valuation and decreases in tax-related market anomalies following the issuance of institutional syndicated loans, consistent with equity investors finding information about firm performance in tax returns that is useful for their trading decisions. I also document that tax returns are a valuable information source that can motivate institutional investor participation in loan syndicates. This study informs the important, ongoing policy debate over public disclosure of corporate tax return information and extends prior research by showing that investors use information from tax returns incremental to information in financial statements

Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates

Prior literature is mixed as to whether smoothing through accruals indicates higher or lower financial reporting quality (Tucker and Zarowin 2006; Jayaraman 2008; Dechow et al. 2010). Motivated by the unique inter-temporal features and reporting incentives of tax expense, we provide new evidence on this debate by examining the link between smoothing of GAAP effective tax rates (ETRs) and the likelihood of financial restatements. Different from earnings smoothing’s insignificant relation with restatements, we find that ETR smoothing through tax accruals is associated with a lower likelihood of financial restatement and lower likelihood of tax-related financial reporting fraud. Further investigation reveals that such negative associations are stronger in firms with a higher level of discretion in tax reporting and when the demand and monitoring for transparent reporting is higher. We also document corroborating evidence that smoothing through tax accruals increases the informativeness of GAAP ETRs for predicting future cash ETRs. Collectively, our results contribute to the financial reporting and tax literatures by providing evidence that smoothing activities pertaining to tax accruals are consistent with higher financial reporting quality

Assessment of Digitalized Logistics for Implementation in Low-Income Countries

Integration of digitalization and automation with logistics systems promotes effective and efficient flow of goods, information, and services, contributing to economic development. The level of implementation of digitalization and automation in low-income countries is still low, however. The aim of this study is to establish which digitalized logistics practices could best be adopted by firms in low-income countries. A systematic literature review was used to identify state-of-the-art digitalization and automation technologies in logistics chains. Criteria for adopting digitalized logistics practices were also identified in the literature review. An expert survey was conducted to identify criteria weights using analytical hierarchy process (AHP). Economic benefit, infrastructure, and affordability were the criteria that were given the highest weights by the experts. Case studies that applied state-of-the-art technologies such as internet of things (IoT), radio frequency identification (RFID), blockchain, big data analytics (BDA), and sensors mainly for traceability, production operation, and warehouse and inventory management were considered as recommended practices. Identification of suitable practices considering the local conditions in low-income countries could help logistics professionals and policymakers adopt enabling technologies in logistics chains

Prevalence and associated factors of diabetic nephropathy at Tikur Anbessa Comprehensive Specialized University Hospital, Addis Ababa, Ethiopia

Introduction: Given the global prevalence of diabetes, diabetic nephropathy and its consequences are among the major causes of morbidity and mortality in diabetic populations. However, the prevalence and determinants of diabetic nephropathy in Ethiopia are little studied, and were the main objectives of this study. Methods: A cross-sectional study design was followed among 340 randomly selected diabetic patients attending the national diabetes referral clinics at the diabetes centre of Tikur Anbessa Specialized Hospital, Addis Ababa, using an interviewer-administered structured questionnaire. A total of 340 patients were involved, of whom 200 (59%) were females and 256 (75%) had type 2 diabetes mellitus. Urine and blood samples were drawn from the study population and the corresponding biochemical analyses were conducted at the Ethiopian Public Health Research Institute. Results: The mean age of the participants was 51.6 years (range 18–94 years). The median duration of their diabetes was 11 years (range 1–40 years). Forty-eight pecent of the patients were hypertensive. Only half of the hypertensive cases (53%) were using angiotensin-converting enzyme inhibitors, either alone or in combination with other antihypertensive medicines. Eighty-two percent of the participants had poorly controlled diabetes, with glycated haemoglobin >7%. None was using Sodium-glucose cotransporter 2 (SGLT2) inhibitors or glucagon-like peptide agonists. Some (109, 32%) of the participants were diagnosed with diabetic nephropathy in addition to reduced estimated glomerular filtration rate and albuminuria. Age, dyslipidaemia, educational status, presence of diabetic retinopathy, and elevated triglyceride levels were found to be significant predictors of the condition (P < 0.05). Conclusions: Diabetic nephropathy was present in nearly one-third of the diabetics in the study population. The management of diabetes with renoprotective agents, such as renin–angiotensin–aldosterone system inhibitors and SGLT2 inhibitors, are likely to be very important in this context

School Personnel and Leadership Collaboration Model for Ideal Work Contexts

This article describes the school personnel and leadership collaboration (SPLC) model, a shared-responsibility framework for faculty, staff, and administrators. Prior research consistently demonstrates the need for (a) administrative support for teachers and other school personnel and (b) collegial support among staff. The SPLC model represents an amalgamation of this research and, moreover, integrates personnel support for leadership. In the managerial sciences, leader–member exchange (LMX) is a well-known relationship-based leadership approach that focuses on a dyadic or two-way relationship between supervisors and their employees. Though managers are responsible for overseeing operations, personnel contribute ideas, participate in decision-making, and follow through with their responsibilities. LMX is associated with positive work experiences and job performance outcomes. In contrast, schools are often run with a top–down leadership approach that solicits little to no input from staff, leading to low morale, high attrition rates, and negative school climate. Thus, the SPLC model was inspired by LMX and emphasizes practices, such as shared decision-making, staff autonomy, and shared responsibilities. Detailed examples of ways schools may apply the SPLC model to their practices are included