Land Grant Application- Marsh, Joseph (Westminister)

Land grant application submitted to the Maine Land Office on behalf of Joseph Marsh for service in the Revolutionary War, by their widow Mary.https://digitalmaine.com/revolutionary_war_mass/1226/thumbnail.jp

Interior Design

Mary Marsh is the nom de plume of a New York-based writer, artist and designer. This story is her first published work of fiction

An analysis of the agencies for international peace since 1918

Thesis (M.A.)--Boston Universit

If You Prompt Them, They Will Rule: The Warranty of Habitability Meets New Court Information Systems, 40 J. Marshall L. Rev. 425 (2007)

A recent conference on housing rights invited participants to think about the impacts, actual and potential, of the judge-made doctrine of the implied warranty of habitability in residential tenancies. This essay focuses on the warranty, and suggests establishing technology systems for judges to help them give new life to the doctrine and thereby to accelerate actual repair of rental housing through court mandates. The conference attendees seemed to agree that when trial judges are presented with claimed breaches of the warranty of habitability, they have not, on the whole, used the doctrine to order that repairs actually be effectuated. They do not rule on habitability requirements. They should. My suggestion for cultivating stronger judicial responses to breaches of the warranty of habitability is two fold: a reinvigoration of the remedy of specific performance and a court technology system with a series of computer screens structured to prompt judges through repair-related information gathering, retrieval, and adjudication steps, leading efficiently to outcomes that link the application of the warranty of habitability doctrine to real world improvements in rental premises

Predictive Variables for Success on Licensure Examinations for Practical and Registered Nursing Education Graduates

The purpose of this action research was to examine the relationships of demographic and academic variables to student performance in a laddered practical nursing (PN) and registered nursing (RN) education program. The information gained may be utilized to establish research-based admission, progression and graduation criteria to promote students successful completion of the program and pass the nurse licensure examination. Descriptive statistics were used to summarize data related to the variables that were measured. Pearson correlations and regression analyses were used to examine various relationships and determine which of the admission demographic and academic variables were related to, or predictive of successful musing program performance. The t test was also used to compare mean scores of RN graduates who passed with those who failed the licensure exam. Predictive relationships that were found to exist in the PN sample between: (1) the American College Test (ACT) comprehensive score and Sandra Smith’s NCLEX Practical Nurse / Vocational Nurse (PN/VN) Assessment Test, graduation nursing grade point average (GPA) and cumulative graduation GPA outcomes; (2) age of the student and Sandra Smith PN/VN Assessment Test and graduation nursing GPA outcomes; and (3) admission GPA and the graduation nursing and cumulative GPAs. Since all of the 120 PN graduates passed the licensure exam on the first attempt, no changes for GPA requirements were suggested. It was recommended the ACT comprehensive score be considered as an admission screening criterion in addition to GPA. The RN sample (N = 93) had 78.5% pass the licensure exam and 21.5% failed. Predictive positive relationships in the RN sample were between: (1) admission cumulative and both the graduation nursing and cumulative GPA outcomes; and (2) admission nursing GPA and graduation nursing GPA. A low, inverse relationship existed between age and cum graduation GPA. Graduates who passed the licensure test had significantly higher admission nursing GPAs and Health Education Systems Incorporated Exit Exam scores than those who failed. Recommendations made from these findings were to consider increasing the cumulative and nursing GPAs for admission to the RN program and continue use of the HESI Exit Exam an assessment of preparedness to take the licensure exam

Accounting for Agricultural Products: US Versus IFRS GAAP

Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 – Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance result in dissimilar reporting due to guidance interpretation. Valuation variances and definition differences including the requirement to change the agricultural asset recognition method from historical cost to fair value continue to be the basis of major reporting differences. Current US guidance on recognizing and reporting agricultural assets is more conservative than the international guidance. Overall, the US agricultural recognition and reporting guidance contains less information and is therefore less beneficial to financial statement users

FASB/GASB Recognition and Reporting Differences: A Nonprofit Sector Perspective

The financial statement users’, investors’, donors’ and academic researchers’ understanding of current accounting recognition and reporting guidance affect their ability to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies. The financial results reported by public nonprofit organizations is different from that reported by private nonprofit organizations. This study discusses the events that brought about the divergence in nonprofit financial accounting recognition and reporting,and illustrates specific differences

Determinants of State Audit Delay: An Empirical Analysis

Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do