Finite-element approximation of a nonlinear degenerate parabolic system describing bacterial pattern formation

Accepted versio

Writing-to-Learn in High-School Chemistry: The Effects of Using the Science Writing Heuristic to Increase Scientific Literacy

Writing-to-Learn in High-School Chemistry: The Effects of Using the Science Writing Heuristic to Increase Scientific Literacy The purpose of this study was to investigate the effectiveness of using the Science Writing Heuristic (SWH) as an instructional tool to improve academic achievement and writing in the context of scientific literacy. This quasi-experimental study compared the effects of using the SWH in five laboratory settings over a 16-week span. The SWH was administered to a treatment group (n=63), whereas the comparison group (n=67) received laboratory sessions using a traditional laboratory report format. There were four classes (n=130) of general chemistry enrolled in the study with two teachers. Each teacher taught a treatment and comparison class during the study. A pretest was administered to investigate any between-group mean differences. There was no statistically significant difference in between-group mean differences. The dependent measures administered to investigate differences between the treatment and comparison group included five SWH laboratory scores, a posttest content assessment (CA), a posttest written assessment (WA), and a student perceptions questionnaire. Teacher interviews were conducted as anecdotal evidence of teachers’ opinions about the use of the SWH compared with a traditional laboratory format. The means on the CA and the WA were higher in the treatment group than the comparison group. Two independent-samples t tests were conducted to compare the means of the CA and the WA by treatment and comparison groups. Ten paired-samples t tests were used to make planned pairwise comparisons between the laboratory scores. There were five statistically significant differences in laboratory scores; however, there was no clear linear trend of an increase in means over time. There were no statistically significant differences in the posttest CA or posttest WA. There was a statistically significant difference in one of the student-perceptions-questionnaire components focused on writing as a tool for learning chemistry. The results favored the traditional laboratory format group. Post-hoc data analyses were conducted due to treatment fidelity concerns. A statistically significant difference in means was found between a treatment and comparison class through the post-hoc analyses. Additional research may be conducted on professional development to support teachers in implementing the SWH with fidelity

Objectives of financial reporting, aboriginal cost, and pooling of interests accounting

Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information needs of public utility regulators who favored aboriginal (original historical) cost to determine the utility rate base; additionally, it was favored by public policy makers who sought lower utility rates (prices) to foster social and economic goals

Biblical basis of forty-year goodwill amortization

Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary

Conceptual nature of the corporate income tax

This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity. Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB\u27s conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB revised conceptual framework. Within the context of a coalesced (or fused) proprietary-entity theory of the accounting entity, this paper leads to the unsurprising conclusion that the corporate income tax is an expense, albeit an expense with some remarkable characteristics. Additionally, this paper shows how the conceptual nature of the corporate income tax impacts its income statement and cash flow statement reporting, and how a better understanding of this conceptual controversy might preclude fruitless controversies over other accounting issues currently troubling accountants and accounting standard setters

Die letzte Nachtigall : Le dernier rossignol. - The last nightingale

https://digitalcommons.library.umaine.edu/mmb-ps/3390/thumbnail.jp

A two-stage planning model for power scheduling in a hydro-thermal system under uncertainty

Accepted versio

Note on revenue recognition and asset measurement

Although written over thirty years ago, this paper is still timely. It concretely illustrates with simple numbers as well as words how revenue recognition and asset valuation articulate and interrelate