17,873 research outputs found

    Internal Control Strategies for Compliance with the Sarbanes-Oxley Act of 2002

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    Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a review of documents. The selection criteria for participants included CFOs who have experience in SOX implementation and compliance in a manufacturing industry and who had successful strategies that they used to comply with corporate financial internal control policies. Transcript evaluation and member checking ensured the reliability of the data collected. Data were analyzed using qualitative data-analysis software and triangulation to interpret data collected from multiple sources. Four themes emerged from the study: (a) internal control process and financial reporting, (b) control process accountability, (c) compliance challenges, and (d) risk assessment. The findings could contribute to social change by providing internal-control best practices to help mitigate the elements of the fraud, confirm ethical behavior of employees, and impact positive growth and progress in communities

    Dissimilation of carbohydrates by bacteria of the genus Aerobacillus

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    Becoming the Crossroads: Female Cultural Creators of the Mexican American Generation in the Texas Borderlands

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    This dissertation examines the cultural accomplishments of Mexican American women in 20th century Texas, looking at how women in the arts paved the way for a new Mexican American hybrid identity. I examine how Mexican American women in the borderlands, as Gloria Anzaldúa so aptly put it, “became the crossroads” in their bodies, minds and spirits. By examining the lives and work of the four women, Jovita González, Rosita Fernández, Alicia Dickerson Montemayor, and Consuelo “Chelo” González Amezcua, I have demonstrated that Mexican American women broke boundaries of their own culture and of Anglo Texas culture in order to create their art. In the process of becoming American, they flouted the conventional gender roles and paved the way for a generation of Chicana artists, musicians, and authors. My research was conducted in archives throughout Texas, by examining and analyzing letters, manuscripts, newspapers, recordings, films, TV and video clips, magazines, and art work. As artists of the borderlands, the women I researched participated in laying the groundwork for a hybrid Mexican American identity, developing Mexican American art that paved the way for the development of a distinctive Mexican American culture by the hybridization and use of common Mexican forms and references in their art, through which they reinforced and redefined Mexican American culture while telling stories that had not been told before

    Devoted to the word : a formational approach to scripture

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    https://place.asburyseminary.edu/ecommonsatsdissertations/1773/thumbnail.jp

    Terahertz single pixel imaging based on a Nipkow disk

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    We describe a terahertz single pixel imaging system based on a Nipkow disk. Nipkow disks have been used for fast scanning imaging systems since the first experimental television was invented in 1926. In our work, a Nipkow disk with 24 scanning lines was used to provide an axial resolution of 2 mm/pixel. We also show that by implementing a microscanning technique the axial resolution can be further improved to 0.5 mm/pixel. Imaging of several objects was demonstrated to show that this simple scanning system is promising for fast and/or real time terahertz imaging applications

    Numerical and physical simulation of rapid microstructural evolution of gas atomised Ni superalloy powders

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    The rapid microstructural evolution of gas atomised Ni superalloy powder compacts over timescales of a few seconds was studied using a Gleeble 3500 thermomechanical simulator, finite element based numerical model and electron microscopy. The study found that the microstructural changes were governed by the characteristic temperatures of the alloy. At a temperature below the Îł' solvus, the powders maintained dendritic structures. Above the Îł' solvus temperature but in the solid-state, rapid grain spheroidisation and coarsening occurred, although the fine-scale microstructures were largely retained. Once the incipient melting temperature of the alloy was exceeded, microstructural change was rapid, and when the temperature was increased into the solid + liquid state, the powder compact partially melted and then re-solidified with no trace of the original structures, despite the fast timescales. The study reveals the relationship between short, severe thermal excursions and microstructural evolution in powder processed components, and gives guidance on the upper limit of temperature and time for powder-based processes if desirable fine-scale features of powders are to be preserved
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