Man Has the Power

Non-fiction by Harold Modli

Increasing Efficiency through Accounting: Examining Factors Influencing Uses of the Internal Service Fund Among County Governments

ABSTRACT. Previous studies involving internal service fund (ISF) use over the past thirty years point to a decline due to limited usefulness and the ability for local governments to reallocate costs to various departments. In order to determine if this trend is continuing, a thorough analysis was conducted of North Carolina County Comprehensive Annual Financial Reports (CAFRs). Initial findings indicate that there has been a slight increase in ISF use with the province still among larger governments, but the number of services utilized through an ISF continues to decline. Additional survey data suggest less experienced finance officers, a lower number of staff accountants, and a larger budgeted employee base result in a higher probability of using an internal service fund

How the Balance of Power Conditions International Trade Agreements: A Comparative Case Analysis

This dissertation explains how the balance of power influences the incidence of international trade agreements. It shows the interaction of factors from the disciplines of Economics, Politics, and International Relations. Specifically, it shows the influence of the balance of power within three cases of trade agreements. The following cases illustrate how states, when negotiating agreements, respond to power competition. This influence of power within state relations is a social interaction but also one where individual states respond. Some of those responses include trade agreements with other states. Systems influence the decisions of negotiators involved in trade agreements. As the cases illustrate, state leaders respond to the power dynamics of the parties involved in negotiations as well as those outside the negotiations. Therefore, this dissertation shines a light on an under-explored conditioning variable in International Political Economy literature and points to examples where it is relevant in influencing trade agreements. Also, it considers alternative explanations related to the occurrence of trade agreements including hegemony, economics, and politics. It shows that the absence of the balance of power variable would result in an incomplete analysis of why trade agreements occur

Measuring Disclosure Content Within the MD&A: The Case of North Carolina Counties

Audit implementation of Government Accounting Standards Board (GASB) 34 guidelines has yielded increased levels of disclosure content within local government comprehensive annual financial reports (CAFRs). Of particular interest is the Management Discussion & Analysis (MD&A) content that provides a prelude to primary statements establishing unit overall financial position. In this study, the level of disclosure content is measured using net position, fund balance, and organizational factors among all 100 North Carolina County governments for fiscal year 2019. The empirical analysis suggests that disclosure content within area of foci changes depending on increased audit fees, state designated tier level, specific departmental spending, and lengthier MD&As. Additional information illuminates a very limited auditor pool and some recalcitrance concerning service provision. Overall, the findings point to audit disclosure practices including the MD&A as being predicated on unit overall needs versus illumination

Obstruction at the bladder neck in the adult male

No Abstrac

Causes and mechanisms of Hypercalciuria

No Abstrac

Shuttle structural dynamics characteristics: The analysis and verification

The space shuttle introduced a new dimension in the complexity of the structural dynamics of a space vehicle. The four-body configuration exhibited structural frequencies as low as 2 hertz with a model density on the order of 10 modes per hertz. In the verification process, certain mode shapes and frequencies were identified by the users as more important than others and, as such, the test objectives were oriented toward experimentally extracting those modes and frequencies for analysis and test correlation purposes. To provide the necessary experimental data, a series of ground vibration tests (GVT's) was conducted using test articles ranging from the 1/4-scale structural replica of the space shuttle to the full-scale vehicle. The vibration test and analysis program revealed that the mode shapes and frequency correlations below 10 hertz were good. The quality of correlation of modes between 10 and 20 hertz ranged from good to fair and that of modes above 20 hertz ranged from poor to good. Since the most important modes, based on user preference, were below 10 hertz, it was judged that the shuttle structural dynamic models were adequate for flight certifications

Dean William Taylor Muse- An Appreciation

William Taylor Muse was a dedicated man-dedicated to his family, his church, and his University. From the day in 1924 when he enrolled in the University of Richmond until his untimely death on October 31, 1971, except for two brief periods, he devoted his life and his loyalty to the University as a student, professor, and dean. Although his primary interest was the Law School, he was -ever concerned about the general welfare of the total University and was always more than willing to serve it in any capacity. For years he was a member of the important Board of Publications and also was a long-time and faithful member of the Athletic Council, serving as faculty chair- man of athletics for several years. On the Administrative Council of Deans he spoke with an influential voice in analyzing problems and determining policies affecting the entire University. Whenever dear reasoning and sound judgment were particularly needed on a special committee, Dean Muse was asked to serve. He never refused. He was dedicated to the University

Social Aggression and Stress-Related Phenotype Formation in the Stress Alternatives Model

Stress is a universal reaction. Short-term stress can be viewed as positive, as it can promote survival and encourage positive behaviors; whereas chronic stress that is unpredictable can lead to health defects and emotional pathologies. The Stress Alternatives Model (SAM) was created with the purpose of testing decision-making during socially stressful situations. Over the course of a four-day experiment, test mice are exposed to periods of social stress caused by bites inflicted onto them by a larger aggressive mouse. As a response to these attacks, test mice exhibit an array of behaviors and ultimately develop one of two adaptive phenotypes: Stay or Escape. The adoption of phenotypes results from the test mice having the opportunity to utilize escape holes contained in the SAM apparatus at any point during the experiment. Higher intensity levels of aggression lead to the development of the Stay phenotype. Mice who develop the Escape phenotype demonstrate defensive avoidance behavior, whereas mice who develop the Stay phenotype demonstrate fear-adaptive behavior