Accounting for Goodwill: An Examination of Factors Influencing Management Preferences

Abstract—This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e. the factors influencing whether managements preferred immediate write-off or capitalisation-based approaches. The factors investigated are derived from contracting cost theory, and include those associated with debt covenant restrictions and profitbased management schemes. They also include non-agency contracting costs. A key feature of the design is that, compared to prior research, we specify more rigorously circumstances where such contracting cost effects are, or are not, likely to be binding. In addition, the paper investigates the effects on management preferences of their beliefs about revisions in market perceptions of their companies resulting from changes in goodwill accounting. Our results support certain contracting cost-based hypotheses, but they also indicate that management beliefs about changes in market perceptions of their companies constitute a strong influence on their preferences

NASA's Use of Human Behavior Models for Concept Development and Evaluation

Overview of NASA's use of computational approaches and methods to support research goals, of human performance models, with a focus on examples of the methods used in Code TH and TI at NASA Ames, followed by an in depth review of MIDAS' current FAA work

Masters Project: Growing Roots: Unlearning Savior Mentalities and Connecting to Place

For my capstone project, I designed and lived a journey of unlearning. I had realized that a white savior mentality and disconnection from the natural world were aspects of myself that I no longer accepted. To shed the imprints of individualism and saviorism, I created a system of creative and integrative methods that included poetry, anti-racism workshops, awareness practices, and collaboration. The results of this method set are ongoing and still evolving, but an attempt to describe the mindset change, self-reflection, and actions it induced is included below. This project was created and evaluated in community, and in the process built and integrated an ecosystem of interlocking communities, of which I am now part

Comparing Academic Performance Data of Students in Single-Gender Classroom: Which Gender Benefits the Most, African-American Males or African-American Females?

The purpose of this quantitative study was to determine if single-gender settings have a statistically significant effect on African-American male and/or African-American female academic achievement on English assessment from sixth through eighth grade. Social science statistics were used to determine if a statistically significant difference occurred in the performance of African-American males and/or female students in single-gender classrooms compared to African-American male and female students in coed classrooms. A two-way analysis of variance (ANOVA) was conducted to assess if differences exist on a dependent variable (student achievement) by independent variables (instructional setting and gender). A statistically significant difference occurred among girls during sixth through eighth grade (girls in coed environments had higher achievement scores), among males in sixth and seventh grades (males in coed environments had higher achievement scores), and among boys and girls during eighth grade (boys exhibited a higher percentage of proficiency in single-gender contexts than girls in single-gender classrooms). Results suggest that coeducational environments are more academically advantageous for African-American middle school boys and girls, especially during younger years, than single-gender environments. Mean achievement scores increased among single-gender classrooms, according to gender and alongside year length or student age. This suggests that single-gender classrooms may be more academically advantageous as students age; however, this study suggests additional research to verify the credibility of this suggestion since this study focused primarily on assessing statistical significance, of which none was found in regard to single-gender classrooms being more academically advantageous than coed classrooms

Man-Machine Integration Design and Analysis System (MIDAS) v5: Augmentations, Motivations, and Directions for Aeronautics Applications

As automation and advanced technologies are introduced into transport systems ranging from the Next Generation Air Transportation System termed NextGen, to the advanced surface transportation systems as exemplified by the Intelligent Transportations Systems, to future systems designed for space exploration, there is an increased need to validly predict how the future systems will be vulnerable to error given the demands imposed by the assistive technologies. One formalized approach to study the impact of assistive technologies on the human operator in a safe and non-obtrusive manner is through the use of human performance models (HPMs). HPMs play an integral role when complex human-system designs are proposed, developed, and tested. One HPM tool termed the Man-machine Integration Design and Analysis System (MIDAS) is a NASA Ames Research Center HPM software tool that has been applied to predict human-system performance in various domains since 1986. MIDAS is a dynamic, integrated HPM and simulation environment that facilitates the design, visualization, and computational evaluation of complex man-machine system concepts in simulated operational environments. The paper will discuss a range of aviation specific applications including an approach used to model human error for NASA s Aviation Safety Program, and what-if analyses to evaluate flight deck technologies for NextGen operations. This chapter will culminate by raising two challenges for the field of predictive HPMs for complex human-system designs that evaluate assistive technologies: that of (1) model transparency and (2) model validation

Modeling the effects of religious belief and affiliation on prosociality

publishedVersio

A Validated Task Analysis of the Single Pilot Operations Concept

The current day flight deck operational environment consists of a two-person Captain/First Officer crew. A concept of operations (ConOps) to reduce the commercial cockpit to a single pilot from the current two pilot crew is termed Single Pilot Operations (SPO). This concept has been under study by researchers in the Flight Deck Display Research Laboratory (FDDRL) at the National Aeronautics and Space Administration's (NASA) Ames (Johnson, Comerford, Lachter, Battiste, Feary, and Mogford, 2012) and researchers from Langley Research Centers (Schutte et al., 2007). Transitioning from a two pilot crew to a single pilot crew will undoubtedly require changes in operational procedures, crew coordination, use of automation, and in how the roles and responsibilities of the flight deck and ATC are conceptualized in order to maintain the high levels of safety expected of the US National Airspace System. These modifications will affect the roles and the subsequent tasks that are required of the various operators in the NextGen environment. The current report outlines the process taken to identify and document the tasks required by the crew according to a number of operational scenarios studied by the FDDRL between the years 2012-2014. A baseline task decomposition has been refined to represent the tasks consistent with a new set of entities, tasks, roles, and responsibilities being explored by the FDDRL as the move is made towards SPO. Information from Subject Matter Expert interviews, participation in FDDRL experimental design meetings, and study observation was used to populate and refine task sets that were developed as part of the SPO task analyses. The task analysis is based upon the proposed ConOps for the third FDDRL SPO study. This experiment possessed nine different entities operating in six scenarios using a variety of SPO-related automation and procedural activities required to guide safe and efficient aircraft operations. The task analysis presents the roles and responsibilities in a manner that can facilitate testing future scenarios. Measures of task count and workload were defined and analyzed to assess the impact of transitioning to a SPO environment