New Chapter in Missouri Percolating Groundwater Law: The Non-Severability of Water Rights from Land, A

Although the State of Missouri may be rich in groundwater resources, Missouri case law is decidedly barren in percolating groundwater decisions. For the past twenty years, no Missouri court has dealt with this topic in the context of a dispute between adjoining landowners over a shared water supply. This Note will answer that question in the course of analyzing the most recent Missouri court decision in this area

Cost Accounting In Auto Manufacturing Companies In Germany And The United States

Corporate accountants are mandated to prepare and distribute financial accounting reports for external U.S.ers at end of each accounting period.  However, there are no similar statutory requirements for corporate accountants to provide managers of their companies with the management accounting information necessary for decision making in their bU.S.iness operations.   Cost accounting is an important integral part of management accounting.  Product costing has always been a much debated issue in management accounting.  The area that has generated a host of conflicting views is the allocation of overhead costs to products.  Traditional absorption costing is claimed to be resulting in an unfair allocation of overhead costs to products.  New approaches such as the Activity Based Costing (ABC) did not receive widespread adoption. It is being realized in management accounting field that an emerging costing method known as Resource Consumption Accounting (RCA) is a better method for product costing.  It is a method adopted by the German manufacturing companies.  This paper describes the German cost accounting method and also compares the German cost accounting with the cost accounting in the United States, specifically in the automobile manufacturing indU.S.try

What Makes Us Human? A Grounded Theory Study Examining Educators’ Emotional Evolution in the Classroom

Title from PDF of title page, viewed February 9, 2023Dissertation advisor: Donna DavisVitaIncludes bibliographical references (pages 179-202)Dissertation (Ed.D.)--Department of Educational Leadership, Policy, and Foundations. University of Missouri--Kansas City, 2022Emotions are ubiquitous in education. However, most discussion of emotional learning and development is focused on the student. Yet, teachers are human and experience strong emotions in their work. This research sought to look at the emotional skill sets of emotionally intelligent educators. The framework for emotional skill sets consisted of physiology processes through our brain-body connection, behavioral processes such as emotional regulation, cognitive process including self-talk, and educational leadership. The central research question was: What theories can be generated regarding the ways in which educators approach, process, and practice emotions in the classroom? My hope was to develop new theories around teachers’ use of emotions and to honor educators’ emotional journeys by exploring this phenomenon qualitatively. Using constructivist grounded theory, 10 educators were interviewed and observed, and they recorded their self-talk. These emotionally intelligent educators were found to engage in a continual process of emotional evolution towards their Best Self. They do this by taking a specific Stance of Awareness, using Adaptive Language, and employing Cognitive Tools. Moreover, emotionally intelligent educators were found to actively dismiss tactics that would put them in the Danger Zone, such as taking a Stance of Control, using Labels and Demeaning Language, and falling victim to the Compliance Trap. Ultimately, this research has implications for many stakeholders within education, notably teacher training programs and educational leaders. It is my sincere hope that educators can learn from these findings to enhance the culture of schooling for both teachers and students.Introduction -- Review of literature -- Methodology -- Results -- Discussio

Hinduism’s Destructive Female Goddesses

This thesis is concerned with the development of Kali and Durga as destructive personifications of the mother goddess concept in India. They both grew out of a primitive fertility goddess found in the Indus Valley Civilization. This development from a mother goddess to a goddess of war and destruction was paralled iconographically and ideologically in many other civilizations. One of the concerns of this thesis is a discussion of how the Hindu deities are similar to and differ from their counterparts in other cultures. Through comparisons with other deities it is possible to find the distinctly Indian qualities of Kali and Durga. Of primary concern is the stylistic development of Kali and Durga in sculpture. Both begin as stylized fertility deities or folk fetishes. During the early Grupta period they begin to have the traditional attributes of Hindu beauty. Durga continues to evolve along these traditional lines. Kali is still a beautiful woman type in the Medieval and early Tantrik periods but changes into an image of distinct horror, a unique development within Hinduism. &nbsp; In order to thoroughly understand these goddesses it is necessary to consider the myths and symbols associated with them. Their iconographic symbols are similar to those of war goddesses in other parts of the world. Their mythology is distinctly Indian and reflects the Hindu view of reality. Through comparisons with other deities it is possible to find the distinctly Indian qualities of Kali and Durga.</p

Faculty and student perspectives on the teaching of nontraditional accounting students

The study explores two research questions: Q1, What teaching methods do four-year accounting faculty use with nontraditional accounting students; and Q2, how effective do accounting faculty and students perceive those methods to be with nontraditional accounting students? Nontraditional students are defmed to be students 25 years of age or older. After interviewing 30 faculty members and surveying 53 students, a variety of different teaching methods were identified. Although, faculty indicated an inclination for lecture, they preferred group work, but did not use it because of time limitations and large class sizes. Further, the younger/traditional students preferred a variety of different teaching methods, while the older/nontraditional students preferred homework. Of particular importance was the finding according to faculty, that the wants and needs of the accounting profession did not correspond with the reasons why students major in accounting. The accounting profession wants and needs people with problem solving skills, an ability to cope with ambiguity, general business knowledge, and interpersonal skills. However, students are majoring in accounting because they want financial security, believe accounting is mathematics, like accounting's procedural nature, and believe accounting is unambiguous. Therefore, to graduate accounting students with wants and needs congruent with those of the accounting profession, accounting schools must either redirect accounting student majors or attract different students to accounting. Also of particular importance, were the differences of opinion by faculty of whether there should be an additional 30 hour educational requirement to become a CPA. While most faculty agreed that the additional education improved professional quality, and some even wanted the requirements made more stringent, perhaps similar to those to become an attorney, a significant and vocal minority of the faculty stated that they were opposed to the additional educational requirement because it would prevent poorer students from majoring in accounting because of the additional cost of the additional education. Finally, there is the issue of competition in the classroom. Most faculty indicated that competition was a fact of life in accounting, that competition needed to be used in the classroom, and that students needed to learn how to cope with it