LGBTQIA+ UNDERGRADUATE ON-CAMPUS STUDENTS\u27 PERCEPTIONS AND SATISFACTION ON ROWAN UNIVERSITY\u27S CAMPUS CLIMATE

The purpose of this study is to explore Rowan University undergraduate LGBTQIA+ students\u27 perceptions towards campus culture. In a predominately heterosexual society, it is important to put an extra emphasis on providing a safe and inclusive environment for LGBTQIA+ students. This study aims to address not only what the perceived impact of the Rowan University campus culture is on these students, but also investigates some of the perceptions LGBTQIA+ undergraduate students have on programs and services Rowan University offers to these students, and how it impacts their sense of belonging. This phenomenological qualitative study included seven interviews, which were then organized using a thematic analysis to find commonalities amongst the several interviews. After completion of the thematic analysis, the research was focused on three main themes including Non-Inclusive Housing, Lived Names, and Campus Experiences. Generally, this study found that there were more positives than negatives throughout the themes. This study discusses those findings and also provides recommendations for future practice not only for Rowan University, but for the community as a whole

Teste de tetrazólio em trigo: vigor e classes de sementes.

Edição Especial contendo os Anais do XVIII Congresso Brasileiro de Sementes, Florianópolis, set. 2013

Adequação de metodologia para avaliação da viabilidade de sementes de trigo pelo teste de tetrazólio.

Edição Especial contendo os Anais do XVIII Congresso Brasileiro de Sementes, Florianópolis, set. 2013

Custo de produção, produtividade e renda do eucalipto conduzido para uso múltiplo no norte pioneiro do Estado do Paraná.

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Teste de envelhecimento acelerado em sementes de trigo.

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Luz e temperatura na germinação de sementes de pimenta longa (Piper hispidinervum) e pimenta-de-macaco (Piper aduncum).

As espécies Piper hispidinervum e Piper aduncum destacam-se como produtoras de óleos essenciais ricos em compostos de interesse às indústrias de perfumaria e produtos fitossanitários, como o safrol e dilapiol. Essas espécies encontram-se em processo de domesticação e estudos sobre o processo germinativo de suas sementes são escassos. Assim, objetivou-se com o presente trabalho avaliar a viabilidade de sementes de P. hispidinervum e P. aduncum, buscando determinar um protocolo eficiente para a realização do teste de germinação para cada espécie estudada. O trabalho foi conduzido no período de julho a agosto de 2008, sendo as sementes submetidas a diferentes combinações de temperatura e de luz: 20 °C e 25 °C sob luz branca e difusa; e 20-30 °C alternando escuro (16 h) e claro (8 h), totalizando cinco tratamentos. O tratamento utilizando a temperatura de 25 °C com incidência de luz branca foi o que produziu melhores resultados, com maiores valores de porcentagem e velocidade de germinação sendo, portanto, indicado para avaliação da qualidade fisiológica das sementes de pimenta longa e pimenta-de-macaco

The valuation of European financial firms

We extend the recent literature concerning accounting based valuation models to investigate financial firms from six European countries with substantial financial sectors: France, Germany, Italy, Netherlands, Switzerland and the UK. Not only are these crucial industries worthy of study in their own right, but unusual accounting practices, and inter-country differences in those accounting practices, provide valuable insights into the accounting-value relationship. Our sample consists of 7,714 financial firm/years observations from 1,140 companies drawn from 1989-2000. Sub-samples include 1,309 firm/years for banks, 650 for insurance companies, 1,705 for real estate firms, and 3,239 for investment companies. In most countries we find that the valuation models work as well or better in explaining cross-sectional variations in the market-to-book ratio for financial firms as they do for industrial and commercial firms in the same countries, although Switzerland is an exception to this generalization. As expected, the results are sensitive to industrial differences, accounting regulation and accounting practices. In particular, marking assets to market value reduces the relevance of earnings figures and increases that of equity

Mandatory adoption of IFRS and earnings management in emerging countries: the role of national culture

This study examines whether the characteristics of national culture, as proposed by Hofstede, Hofstede and Minkov (2010), are moderating factors on the potential impact of IFRS mandatory adoption on the quality of accounting information in emerging countries. The quality of information was measured through earnings management by accruals, based on the model of Jones (1991) modified by Dechow, Sloan and Sweeney (1995). Through a sample of 2,458 companies from 13 countries, totaling 18,163 firm-year observations, we identified that the dimensions of individualism, masculinity, aversion to uncertainty, long-term orientation and indulgence moderates the impact of IFRS adoption on earnings management levels in emerging countries. It was not possible to identify evidence that the power distance dimension exerts such influence. Overall, this study adds to the literature on the effect of cultural factors on accounting quality.info:eu-repo/semantics/publishedVersio

National culture and earnings management in developed and emerging countries

Purpose This study investigates how the association between national culture and earnings management compares between developed and emerging countries. Design/methodology/approach The empirical analysis relies on a sample of 6,313 firm-year observations from 11 emerging markets and 27,605 firm-year observations from 22 developed countries. The authors use ordinary least squares regression methods to test the hypotheses of the study. Findings Based on Hofstede's (2011) cultural dimensions, the authors find that firms from countries with a higher level of uncertainty avoidance and individualism are less likely to engage in earnings management, but the effect of uncertainty avoidance (individualism) is more (less) pronounced in the emerging countries. Moreover, the authors demonstrate that firms from emerging (developed) countries with higher levels of power distance and masculinity are less (more) likely to engage in earnings management. Finally, the authors find evidence of a trade-off between accruals-based and real earnings management in firms from countries with greater long-term orientation and an indulgence cultural dimension. Originality/value This paper adds to the literature by theoretically discussing and empirically analysing the role that developed and emerging countries' development plays on the effect of national culture on earnings management.info:eu-repo/semantics/acceptedVersio

Salmonella Pathogenesis and Processing of Secreted Effectors by Caspase-3

The enteric pathogen Salmonella enterica serovar Typhimurium causes food poisoning resulting in gastroenteritis. The S. Typhimurium effector Salmonella invasion protein A (SipA) promotes gastroenteritis by functional motifs that trigger either mechanisms of inflammation or bacterial entry. During infection of intestinal epithelial cells, SipA was found to be responsible for the early activation of caspase-3, an enzyme that is required for SipA cleavage at a specific recognition motif that divided the protein into its two functional domains and activated SipA in a manner necessary for pathogenicity. Other caspase-3 cleavage sites identified in S. Typhimurium appeared to be restricted to secreted effector proteins, which indicates that this may be a general strategy used by this pathogen for processing of its secreted effectors