A Comprehensive Analysis of Accounting Topics Through Case Studies

The following thesis is a combination of twelve accounting case studies that were presented as curriculum in the Accounting 420 class. Each case contains a different topic and demonstrates a deep analysis in accounting theory and the current industry, in accordance with the Generally Accepted Accounting Principles set by the Financial Accounting Standards Board. This thesis demonstrates an in-depth knowledge of core accounting principles and standards, and their relation to academia and industry practice. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors College, and the Patterson School of Accountancy ACCY 420 course in the 2018-2019 academic year

Educators' working conditions in a day care centre on ownership of a non-profit organization

Background: Working conditions of nursery school teachers have not been scrutinized thoroughly in scientific research. Only a few studies have so far examined work-load and strain in this profession. Preferably, subjective perceptions should be corroborated by data that can be quantified more objectively and accurately. The aim of the present observational field study was to evaluate pedagogical staffs' workflow. Methods: In 2009 eleven educators in a day care centre were observed throughout three complete workdays. A total of 250 working hours were recorded. Results: An educators' workday lasted on average 07:46:59 h (SD = 01:01:10 h).Within this time span, an average of 02:20:46 h (30.14%, SD = 00:28:07 h) were spent on caring, 01:44:18 h on playing (22.33%, SD = 00:54:12 h), 00:49:37 h on educational work (10.62%, SD = 00:40:09), and only 00:05:38 h on individual child contact (1.21%, SD = 00:04:58 h). Conclusion: For the first time, educators' workflow in day care centres was studied in real time. Some of the educators' self-reported problems were corroborated. The results of this study form a basis upon which further investigations can be built and measures can be developed for an overall improvement of child care

Tracing the origin of Oriental beech stands across Western Europe and reporting hybridization with European beech : implications for assisted gene flow

The benefits and risks of human-aided translocation of individuals within the species range, assisted gene flow (AGF), depend on the genetic divergence, on the rate and direction of hybridization, and on the climate transfer distance between the host and donor populations. In this study, we explored the use of Oriental beech (Fagus sylvatica subsp. orientalis), growing from Iran to the Balkans, for AGF into European beech populations (F. sylvatica subsp. sylvatica) that increasingly suffer from climate warming. Using samples from natural populations of Oriental and European beech and microsatellite loci, we identified 5 distinct genetic clusters in Oriental beech with a divergence (FST) of 0.15 to 0.25 from European beech. Using this knowledge, we traced the origin of 11 Oriental beech stands in Western Europe established during the 20th century. In two stands of Greater Caucasus origin, we found evidence for extensive hybridization, with 18% and 41% of the offspring having hybrid status. Climate data revealed higher seasonality with warmer and drier summers across the native Oriental beech sites in comparison to the planting sites in Western Europe. Accordingly, we found that bud burst of Oriental beech occurred four days earlier than in European beech. Overall, our results suggest that AGF of Oriental beech could increase the genetic diversity of European beech stands and may foster introgression of variants adapted to expected future climatic conditions. Our study showcases the evaluation of the benefits and risks of AGF and call for similar studies on other native tree species

Individual and contextual covariates of burnout: a cross-sectional nationwide study of French teachers

<p>Abstract</p> <p>Background</p> <p>Limited information on the covariates of burnout syndrome in French teachers is available. The aim of this study was to evaluate the relative contributions of individual and contextual factors on the three burnout dimensions: emotional exhaustion, depersonalization, and reduced personal accomplishment.</p> <p>Methods</p> <p>The source data come from an epidemiological postal survey on physical and mental health conducted in 2005 among 20,099 education workers (in activity or retired) selected at random from the health plan records of the national education system. The response rate was 52.4%. Teachers in activity currently giving classes to students who participated in the survey (n = 3,940) were invited to complete a self-administered questionnaire including the Maslach Burnout Inventory. 2,558 teachers provided complete data (64.9%). Variables associated with high emotional exhaustion (highest quartile of score), high depersonalization (highest quartile), and reduced personal accomplishment (lowest quartile) were evaluated using multivariate logistic regression. Studied variables referred to demographic characteristics, socio-professional environment, job dissatisfaction, experienced difficulties at work, and teaching motivations.</p> <p>Results</p> <p>Different variables were associated with each burnout dimension. Female teachers were more susceptible to high emotional exhaustion and reduced personal accomplishment, whereas male teachers were more susceptible to high depersonalization. Elementary school teachers were more susceptible to high emotional exhaustion, but less susceptible to high depersonalization and reduced personal accomplishment than their higher school level counterparts. Experienced difficulties with pupils were associated with all three dimensions. A socio-economically underprivileged school neighbourhood was also related to high emotional exhaustion and high depersonalization.</p> <p>Conclusion</p> <p>Programs to enhance teaching environment might be an interesting approach to try to prevent burnout. It would be useful to take the different dimensions into account in planning the intervention.</p