Accounting and the plasticity of valuation

This chapter explores exemplary moments of dissonance and innovation in accounting valuation. Examining the cases of value-added accounting, brand accounting, fair value accounting and impairment testing, this chapter traces debates and show that accounting valuation is ‘plastic’ due to both methodological variability and the different domains of worth that get registered within accounting concepts and techniques. Accounting is both a powerful vehicle of economization, valorising economic constructions of actors and things, and a practice which has been significantly destabilized by processes of financialization, namely ideas and practices of financial economics. The plasticity of accounting should not be read as weakness. This chapter confronts the apparent paradox that the power and reach of accounting as a practice of ordering and valorising has never been greater than at the time of crisis when its core practices of measurement and valuation are most contested and plural

Information exchange in chatroom conversations of people with and without traumatic brain injury (TBI)

This study describes how people with and without traumatic brain injury (TBI) exchange information in small chatroom groups. Each of the ten participants with moderate-severe TBI and twelve control participants conversed with two unknown communication partners in a moderated chatroom on two occasions. Rates of information exchange were measured. Statistically significant differences were found in the: (1) frequency of information requests made by TBI participants and (2) frequency of information giving and negotiation/repair by communication partners of TBI participants (both reduced in the TBI group). Further research is required to validate results and explore the impact of alternate chatroom compositions

Influence of Boulder Size on Occupancy and Detection of Hoary Marmots (Poster)

Hoary marmots (Marmota caligata) can be found in boulder fields throughout alpine areas of western Montana, but we know little about their specific habitat requirements. We sought to determine the influence of boulder size on occupancy and detection probability of the hoary marmot during occupancy surveys. We conducted 532 visual occupancy surveys of 147 sites between June and September 2015. We estimated variation in occupancy and detection probability based on four size categories of boulders. We did not detect differences in occupancy of marmots as the size composition of boulders changed. Detection probability was most influenced by medium and large boulders. Probability of detecting a marmot was 38% (95% CI=0.24–0.53) when medium boulders were absent, but decreased to 3% as the proportion of medium boulders increased to 60% (95% CI=0–0.15). Probability of detecting a marmot was 16% when large boulders were absent (95% CI=0.1–0.24) but increased to 92% when just 5% of the site consisted of large boulders (95% CI=0.61–0.99). Accounting for this variation in detection probability with changes in boulder size will be important for designing a long-term monitoring protocol that can produce accurate estimates of occupancy for hoary marmots. A monitoring protocol incorporating key habitat requirements would be valuable for the future management and conservation of a species living in harsh alpine environments where climate change is predicted to occur rapidly

Assessing student engagement in a multi-media teaching tool in Pharmacy

The School of Pharmacy at the University of Waterloo offers an Integrated Patient Focused Care (IPFC) course series to students with the first of nine courses being taught in their second year. IPFC1 includes sections on Pharmacokinetics, Clinical Biochemistry, Immunology, Critical Appraisal and Patient Focused Care. The Pharmacokinetics section is taught using an online and in-class blended approach. A survey of the 2009 cohort demonstrated that this format aided in student learning and that enthusiasm for this section of the course increased over time. A more traditional, lecture-based section of this course, Clinical Biochemistry, was not well received by students; their feedback suggested that they were not able to make clear links between laboratory data and patient assessment. We used student feedback from the 2010 course offering to drive the development of a multi-media online learning module and face-to-face instructor-led tutorial to teach the Clinical Biochemistry section of the course this winter. The design and implementation of the new modules provided us with an opportunity to investigate whether the introduction of multi-media based teaching using virtual field trips, self-assessments and a single face-to-face tutorial increased student understanding of the connections between the results from lab measurements and patient assessment and whether this teaching format enhanced student engagement. We will present how assessment of student learning and engagement was accomplished before and after the introduction of the online components, the results of our analysis of exam grades from both years and our qualitative analysis of students’ feedback from the 2011 class

Distress in relation to attenuated psychotic symptoms in the ultra-high-risk population is not associated with increased risk of psychotic disorder.

AIM: The \u27ultra-high-risk\u27 criteria identify a clinical population at substantially increased risk for progressing to schizophrenia and other psychotic disorders. Although a number of clinical variables predictive of transition to psychotic disorder have been identified within this population, the predictive value of the level of distress associated with attenuated psychotic symptoms has not yet been examined. This was the aim of the present study. METHOD: The level of distress (0-100) associated with attenuated psychotic symptoms was recorded for 70 ultra-high-risk (UHR) patients using the Comprehensive Assessment of At-Risk Mental State (CAARMS). Transition to psychosis was assessed over a 16-month follow-up period. RESULTS: Of the 70 UHR patients, 15 transitioned to psychosis (21.4%). Of the four CAARMS subscales measuring attenuated positive symptoms, Perceptual Abnormalities was rated as the most distressing. There were no differences in CAARMS scales rated as the most distressing between those who transitioned to psychosis and those who did not. There was also no association between higher levels of distress associated with attenuated psychotic symptoms and transition to psychosis. CONCLUSION: Although the findings require replication, they indicate that the degree of distress associated with attenuated psychotic symptoms should not be used as a criterion for enriching UHR samples for risk of frank psychotic disorder

The Grizzly, April 22, 1988

Is There \u27Lite\u27 at the End of the Tunnel? • Speaker Remembers Holocaust • Ursinus Women Catch \u27Creeps\u27 • Letter: Policy Needs Student Input • Middle East Conflict Discussed • Athletic Banquet • Much Ado: An Uproarious Must See • Students Present Papers • Men\u27s Tennis Serves Notice That They\u27re a Team to Reckon With • Tittlemayer Leads UC Baseball in their Pitch for the Playoffs • West Chester Win Puts UC Lax Back on Track • The Grizzly\u27s Senior Spotlight Salutes Caffrey • Track Grabs Big Win • UCC Heritage Day • Scholars Chosenhttps://digitalcommons.ursinus.edu/grizzlynews/1212/thumbnail.jp

Traversing TechSex:Benefits and risks in digitally mediated sex and relationships

Background: Digital technologies play a significant role in people’s sexual and intimate lives via smart phones, cameras, dating apps and social media. Although there is a large body of research on the potential risks posed by these technologies, research on benefits and pleasures is limited. Methods: This study explored digital sexual practices, including perceptions of risks and benefits among a sample of Australian adults (n = 445). Data were collected in 2020 via an online survey. Descriptive and bivariate analyses were undertaken to identify significant relationships between demographic variables and the use of technologies in relation to perceived risks and benefits. The mean age of participants was 42 years, over half were women (58.5%) and identified as heterosexual (61.1%). Results: Findings reveal that use of digital media was common in participants’ sex lives and relationships; 60.3% of participants had viewed pornography online, 34.9% had used dating apps, and 33.9% had sent sexual or naked self-images to another person. Over one in three reported positive outcomes from this: 38.2% felt emotionally connected to their partners due to online communication; 38.0% agreed that digital technologies facilitated closer connections; however, the majority of participants were aware of potential risks associated with online sexual engagement, particularly non-consensual exposure of their sexual or naked images, with women expressing greater concern. Conclusions: Policy, legal and educational responses should be based on holistic understanding of digital sexual engagement, acknowledging the ways in which technologies can support sexual relationships while also building people’s knowledge and capacity to manage risks

Dental calculus indicates widespread plant use within the stable Neanderthal dietary niche

The ecology of Neanderthals is a pressing question in the study of hominin evolution. Diet appears to have played a prominent role in their adaptation to Eurasia. Based on isotope and zoo archaeological studies, Neanderthal diet has been reconstructed as heavily meat-based and generally similar across different environments. This image persists, despite recent studies suggesting more plant use and more variation. However, we have only a fragmentary picture of their dietary ecology, and how it may have varied among habitats, because we lack broad and environmentally representative information about their use of plants and other foods. To address the problem, we examined the plant micro remains in Neanderthal dental calculus from five archaeological sites representing a variety of environments from the northern Balkans, and the western, central and eastern Mediterranean. The recovered micro remains revealed the consumption of a variety of non-animal foods, including starchy plants. Using a modeling approach, we explored the relationships among microremains and environment, while controlling for chronology. In the process, we compared the effectiveness of various diversity metrics and their shortcomings for studying microbotanical remains, which are often morphologically redundant for identification. We developed Minimum Botanical Units as a new way of estimating how many plant types or parts are present in a microbotanical sample. In contrast to some previous work, we found no evidence that plant use is confined to the southern-most areas of Neanderthal distribution. Although interpreting the ecogeographic variation is limited by the incomplete preservation of dietary micro remains, it is clear that plant exploitation was a widespread and deeply rooted Neanderthal subsistence strategy, even if they were predominately game hunters. Given the limited dietary variation across Neanderthal range in time and space in both plant and animal food exploitation, we argue that vegetal consumption was a feature of a generally static dietary niche