An Exploration of Accounting Topics through a Series of Case Studies

This thesis contains 12 case studies about various accounting and financial issues. The cases follow as: A Tale of Two Cities, Conceptual Overview of Assets, Excel Course, Taxodus: Playing the Global Tax Avoidance Game, Business Interview, Case Competition-Overview, Case Competition-Audit, Case Competition-Tax, Case Competition-Advisory, Case Competition-Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. Other than the cases labeled case competition, none of these cases are meant to build off each other and should be taken by themselves. The series of case competition cases are part of a larger group case where each group chose a Fortune 500 company, Intel for my group, and went through a series of analyses is the major accounting service areas. This culminated in a presentation to a group of 40 accounting professionals ranging from partners to associates and coming from many different firms. In conclusion, this thesis covers a wide ranging series of topics on accounting

Two Algorithms for the Reorganisation of the Problem List by Organ System

Objective Long Problem Lists Can Be Challenging to Use. Reorganization of the Problem List by Organ System is a Strategy for Making Long Problem Lists More Manageable. Methods in a Small-Town Primary Care Setting, We Examined 4950 Unique Problem Lists over 5 Years (24 033 Total Problems and 2170 Unique Problems) from Our Electronic Health Record. All Problems Were Mapped to the International Classification of Diseases, 10th Revision, Clinical Modification (ICD-10-CM) and SNOMED CT Codes. We Developed Two Different Algorithms for Reorganizing the Problem List by Organ System based on Either the ICD-10-CM or the SNOMED CT Code. Results the Mean Problem List Length Was 4.9±4.6 Problems. the Two Reorganization Algorithms Allocated Problems to One of 15 Different Categories (12 Aligning with Organ Systems). 26.2% of Problems Were Assigned to a More General Category of  € Signs and Symptoms\u27 that Did Not Correspond to a Single Organ System. the Two Algorithms Were Concordant in Allocation by Organ System for 90% of the Unique Problems. Since ICD-10-CM is a Monohierarchic Classification System, Problems Coded by ICD-10-CM Were Assigned to a Single Category. Since SNOMED CT is a Polyhierarchical Ontology, 19.4% of Problems Coded by SNOMED CT Were Assigned to Multiple Categories. Conclusion Reorganization of the Problem List by Organ System is Feasible using Algorithms based on Either ICD-10-CM or SNOMED CT Codes, and the Two Algorithms Are Highly Concordant

Personality and Social Media Use

This study seeks to examine the connection between social media usage and the Enneagram personality model. This connection will aid in a better understanding of what motivates individuals to use social media. The information found in this study will be applied to understanding behavioral addiction. This understanding will allow more personalized treatment for individuals already subject to these behaviors and preventive treatment for those more susceptible to behavioral addiction to social media. In order to find the connection between social media use and the Enneagram personality model, a survey including an Enneagram personality inventory, a social media use inventory, and a demographic questionnaire was provided to college students at the University of Central Florida through an online research system. This provides information about an individual\u27s Enneagram type, social media use habits, and other factors that could influence these variables

When Partisans and Minorities Interact: Interpersonal Contact, Partisanship and Public Opinion Preferences on Immigration Policy

Objective: Many studies investigating contact theory have suggested that contact effects are not universal but rather conditional. In this article, we test one form of conditional contact effects. Our approach posits that contact with out-groups produces support for pro-minority public policies only when in-group members are not subject to contrary messages from co-partisans. Methods: We use data from an original survey to test this theory in the immigration policy domain. Results: We find strong confirmatory evidence that the emergence of contact effects on support for a path to citizenship for undocumented immigrants is dependent on party identification. Conclusion: When information from the social environment and that from the party coincide, they reinforce each other, producing more tolerant policy preferences. However, when the two are not congruent, individuals may use partisanship to help interpret contextual information, thus canceling out the positive effects of intergroup contact on policy opinions

A Puzzle About Weak Belief

I present an intractable puzzle for the currently popular view that belief is weak—the view that expressions like ‘S believes p’ ascribe to S a doxastic attitude towards p that is rationally compatible with low credence that p. The puzzle concerns issues that arise on considering beliefs in conditionals. I show that proponents of weak belief either cannot consistently apply their preferred methodology when accommodating beliefs in conditionals, or they must deny that beliefs in conditionals can be used in reasoning

Complete Genome Sequence of Germline Chromosomally Integrated Human Herpesvirus 6A and Analyses Integration Sites Define a New Human Endogenous Virus with Potential to Reactivate as an Emerging Infection.

Human herpesvirus-6A and B (HHV-6A, HHV-6B) have recently defined endogenous genomes, resulting from integration into the germline: chromosomally-integrated "CiHHV-6A/B". These affect approximately 1.0% of human populations, giving potential for virus gene expression in every cell. We previously showed that CiHHV-6A was more divergent than CiHHV-6B by examining four genes in 44 European CiHHV-6A/B cardiac/haematology patients. There was evidence for gene expression/reactivation, implying functional non-defective genomes. To further define the relationship between HHV-6A and CiHHV-6A we used next-generation sequencing to characterize genomes from three CiHHV-6A cardiac patients. Comparisons to known exogenous HHV-6A showed CiHHV-6A genomes formed a separate clade; including all 85 non-interrupted genes and necessary cis-acting signals for reactivation as infectious virus. Greater single nucleotide polymorphism (SNP) density was defined in 16 genes and the direct repeats (DR) terminal regions. Using these SNPs, deep sequencing analyses demonstrated superinfection with exogenous HHV-6A in two of the CiHHV-6A patients with recurrent cardiac disease. Characterisation of the integration sites in twelve patients identified the human chromosome 17p subtelomere as a prevalent site, which had specific repeat structures and phylogenetically related CiHHV-6A coding sequences indicating common ancestral origins. Overall CiHHV-6A genomes were similar, but distinct from known exogenous HHV-6A virus, and have the capacity to reactivate as emerging virus infections

What are the odds? Identifying factors related to competitive success in powerlifting

Background: The ability for athletes to gain a competitive advantage over their opponents is well recognised. At times, this advantage may be considered a marginal gain. However, in the context of competition, marginal advantages may be the difference between winning and losing. This investigation explores how competition factors influence the odds of competitive success (i.e. winning) in powerlifting (PL) to assist athletes and coaches in achieving a competitive advantage. Methods: A cross-sectional, retrospective analysis of competition data from raw/classic, Australian powerlifting competitions 2010–2019 was conducted. Data included 10,599 competition entries (males: n = 6567 [62%], females: n = 4032 [38%]). Independent t-tests were used to compare continuous data between sexes or winners and non-winners at an event. Cohen’s d and the 95% confidence interval (d [95% CI]) were calculated. Univariate odds of winning an event based on independent variables (age [irrespective of category], sex, body weight and weight of first lift attempt [regardless of success]), were assessed by separate simple logistic regression. Results: When compared to males, the odds of winning for females were 50% greater (OR [95% CI] 1.500 [1.384, 1.625]; P \u3c 0.001). Athletes who had larger first lift attempts (Squat: + 7.0 kg P \u3c 0.001, Bench Press: + 3.2 kg P \u3c 0.001, and Deadlift: + 6.1 kg P \u3c 0.001and competed for a longer period (winners: 401 vs non-winners: 304 days, P \u3c 0.001) had an increased likelihood winning. Age was associated with increased odds of success for males (OR [95% CI] 1.014 [1.009, 1.019], P \u3c 0.001) per additional year of age for males, but not females (P = 0.509). Conclusions: Multiple factors appear to contribute to the likelihood of winning a PL competition. These results may help coaches to develop competition and training strategies that optimise athletes’ likelihood of competitive success in PL

Powerlifting participation and engagement across all ages: A retrospective, longitudinal, population analysis with comparison to community strength norms

Background: In Australia, one-third of people ≥ 15 years perform regular resistance training and 90% of those do not meet current health guidelines. All age groups should engage in regular resistance exercise, to maintain strength and function. Objectives: To identify trends in powerlifting competition participation in Australia by sex and age group from 1968 to 2022, and to compare the strength of powerlifting competitors to population age- and sex-based normative values. Method: The number of unique participants and total competition entries for each year were analysed using Australian powerlifting competition data. Subdomains of age and sex were investigated, and mean ± SD, frequency, range, and trend analyses reported. United Nations age classifications were used to identify age trends. Comparisons to population strength norms were explored descriptively. Results: We included 21,514 individual competitors from 1942 powerlifting competitions between 1968 and 2022. Exponential growth was seen in competition entries from 115 in 1981, to 759 in 1994, 1014 in 2011, and to 6803 in 2022, (R2= 0.86). At first participation 18–25-year olds (51.1%) followed by ≥ 36 years (16%) were most represented. Strength comparison to available population norms demonstrates superior upper- (bench press [most competitors above 70th percentile) and lower-body (squat [majority rated ‘excellent’) strength. Conclusions: Superior strength levels of powerlifters further the evidence base for this sport as an effective way to develop muscular strength, with low injury. We advocate for public health promotion and additional support for powerlifting as an underutilised community health tool