760 research outputs found
Return On Goodwill
Goodwill represents value not recorded until a company is purchased by another company. The value of goodwill comes from intangibles such as location, superior market position or the skill and learning of management. Goodwill is the difference between the purchase price of a company and the fair value of its assets. The residual nature of goodwill makes measurement of its contribution to performance difficult. Two questions flow from this. The first is whether the contribution of goodwill is measurable. The second question is whether the contribution of goodwill varies from industry to industry. One way to measure contribution is return on assets. This study analyses 38,519 years of company operations in 48 industries and compares the return of companies with and without goodwill. For some, but not all industries, return on assets for companies with goodwill was higher that for companies without goodwill. The contributions of this study are to demonstrate whether goodwill contributes to performance and to analyze variability of performance by industry
A Meta-Analysis Of Empirical Materiality Studies
This paper builds on the work of Messier, Martinov-Bennie and Eilifsen (2005) A Review and Integration of Empirical Research on Materiality: Two Decades Later. That paper is an excellent qualitative summary of empirical materiality studies. However, it makes no attempt at quantitative integration. This paper uses meta-analysis to quantitatively integrate the findings of 42 studies reporting 14,033 materiality decisions by 6,762 individuals. Materiality is broadly defined as an amount that would make a user change his or her mind about a company. Since this definition is subjective, it is no surprise that individual materiality decisions are widely dispersed. What might be surprising is that the mean threshold of materiality over 14,033 decisions was 8.52% percent of net income. The factors which contribute to variability include the interest group making the materiality decision, the accounting issue in play, study method, and the amount of detail provided to the decider. The contributions of this study are to synthesize prior research quantitatively, to describe the application of meta-analytical techniques to accounting research, and raise questions for further research which might reduce the uncertainty in applying the concept of materiality in the future
Rural Adolescents’ Perspectives on Contextual Influences of Sexual Risk Behavior
Persistent health disparities in HIV on racial and ethnic minorities are evident in recent national reports of HIV rates. Furthermore, high rates of other sexually transmitted infections among minority adolescents point to the need for risk reduction interventions. Research in disproportionately affected rural communities in the Southern United States suggests that sexual risk reduction interventions targeting these communities should address contextual factors that perpetuate health disparities. In this article, we report findings on a formative study that was conducted to identify rural adolescent perspectives on sociocontextual influences on sexual risk behaviors. Thirty eight rural adolescents ages 12-16 participated in initial and follow-up focus group sessions that were segmented by age group (12-14, 14-16) and gender (male, female). A comprehensive theoretical model addressing the complex interplay of multi-level factors associated with risk behavior guided the study. Qualitative content analyses were used to analyze transcribed audiotapes of focus group sessions and observation notes. Emergent themes supported the theoretical model and revealed modifiable contextual and decision-making factors; and related consequences that can be used in risk reduction interventions. Collaborating with target population provided relevant input for a user-centric approach to intervention development aimed at reducing sexual risk behaviors
Religion, spirituality, and older adults with HIV: critical personal and social resources for an aging epidemic
By 2015, approximately half of adults with HIV in the United States will be 50 and older. The demographic changes in this population due to successful treatment represent a unique challenge, not only in assisting these individuals to cope with their illness, but also in helping them to age successfully with this disease. Religious involvement and spirituality have been observed to promote successful aging in the general population and help those with HIV cope with their disease, yet little is known about how these resources may affect aging with HIV. Also, inherent barriers such as HIV stigma and ageism may prevent people from benefitting from religious and spiritual sources of solace as they age with HIV. In this paper, we present a model of barriers to successful aging with HIV, along with a discussion of how spirituality and religiousness may help people overcome these barriers. From this synthesis, implications for practice and research to improve the quality of life of this aging population are provided
Spectral-domain optical coherence tomography as a noninvasive method to assess damaged and regenerating adult zebrafish retinas.
These experiments assessed the ability of spectral-domain optical coherence tomography (SD-OCT) to accurately represent the structural organization of the adult zebrafish retina and reveal the dynamic morphologic changes during either light-induced damage and regeneration of photoreceptors or ouabain-induced inner retinal damage. Retinas of control dark-adapted adult albino zebrafish were compared with retinas subjected to 24 hours of constant intense light and recovered for up to 8 weeks or ouabain-damaged retinas that recovered for up to 3 weeks. Images were captured and the measurements of retinal morphology were made by SD-OCT, and then compared with those obtained by histology of the same eyes. Measurements between SD-OCT and histology were very similar for the undamaged, damaged, and regenerating retinas. Axial measurements of SD-OCT also revealed vitreal morphology that was not readily visualized by histology. SD-OCT accurately represented retinal lamination and photoreceptor loss and recovery during light-induced damage and subsequent regeneration. SD-OCT was less accurate at detecting the inner nuclear layer in ouabain-damaged retinas, but accurately detected the undamaged outer nuclear layer. Thus, SD-OCT provides a noninvasive and quantitative method to assess the morphology and the extent of damage and repair in the zebrafish retina
Successful Aging and the Epidemiology of HIV
By 2015, it is estimated that nearly half of those living with HIV in the US will be 50 years of age and older. This dramatic change in the demographics of this clinical population represents unique challenges for patients, health care providers, and society-at-large. Fortunately, because of highly active antiretroviral therapy (HAART) and healthy lifestyle choices, it is now possible for many infected with HIV to age successfully with this disease; however, this depends upon one’s definition of successful aging. It is proposed that successful aging is composed of eight factors: length of life, biological health, cognitive efficiency, mental health, social competence, productivity, personal control, and life satisfaction. Unfortunately, HIV and medication side effects can compromise these factors, thus diminishing one’s capacity to age successfully with this disease. This article explores how HIV, medication side effects from HAART, and lifestyle choices can compromise the factors necessary to age successfully. Implications for practice and research are posited
Effects of okadaic acid on the activities of two distinct phosphatidate phosphohydrolases in rat hepatocytes
AbstractIncubation of hepatocytes with okadaic acid displaced the N-ethylmaleimide-sensitive phosphatidate phosphohydrolase from the membrane fraction into the cytosol and partially prevented the oleate-induced movement of phosphohydrolase from cytosol to membranes. However, higher concentrations of oleate still caused translocation and activation of the phosphohydrolase. This enzyme is stimulated by Mg2+, and is probably involved in glycerolipid synthesis. Okadaic acid also decreased the concentration of diacylglycerol within the hepatocytes. Okadaic acid had no observable effect on the activity of an N-ethylmaleimide-insensitive phosphatidate phosphohydrolase which remained firmly attached to membranes. This activity is not stimulated by Mg2+ and is probably involved in signal transduction by the phospholipase D pathway
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Surface Emissions Modulate Indoor SVOC Concentrations through Volatility-Dependent Partitioning.
Measurements by semivolatile thermal desorption aerosol gas chromatography (SV-TAG) were used to investigate how semivolatile organic compounds (SVOCs) partition among indoor reservoirs in (1) a manufactured test house under controlled conditions (HOMEChem campaign) and (2) a single-family residence when vacant (H2 campaign). Data for phthalate diesters and siloxanes suggest that volatility-dependent partitioning processes modulate airborne SVOC concentrations through interactions with surface-laden condensed-phase reservoirs. Airborne concentrations of SVOCs with vapor pressures in the range of C13 to C23 alkanes were observed to be correlated with indoor air temperature. Observed temperature dependencies were quantitatively similar to theoretical predictions that assumed a surface-air boundary layer with equilibrium partitioning maintained at the air-surface interface. Airborne concentrations of SVOCs with vapor pressures corresponding to C25 to C31 alkanes correlated with airborne particle mass concentration. For SVOCs with higher vapor pressures, which are expected to be predominantly gaseous, correlations with particle mass concentration were weak or nonexistent. During primary particle emission events, enhanced gas-phase emissions from condensed-phase reservoirs partitioned to airborne particles, contributing substantially to organic particulate matter. An emission event related to oven-usage was inferred to deposit siloxanes in condensed-phase reservoirs throughout the house, leading to the possibility of reemission during subsequent periods with high particle loading
The Otterbein Miscellany - Fall 1986
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Driving Habits, Cognition, and Health-Related Quality of Life in Middle-Aged and Older Adults with HIV
Cognitive impairment is known to increase with aging in people living with HIV (PLWH). Impairment in cognitive domains required for safe driving may put PLWH at risk for poor driving outcomes, decreased mobility, and health-related quality of life (HRQoL). This study described the driving behaviors of middle-aged and older PLWH and examined correlations between driving behaviors and cognitive functioning (Aim 1), and driving behaviors and HRQoL domains (Aim 2). A sample of 260 PLWH ages 40 and older completed a comprehensive assessment including a battery of cognitive tests, an HRQoL measure, and a measure of self-reported driving habits. Associations between driving habits, cognitive function, and HRQoL domains were examined. While 212 (81.54%) participants reported currently driving, only 166 (63.85%) possessed a driver\u27s license. Several significant correlations emerged between driving habits and both cognitive and HRQoL variables, with a general pattern suggesting that current greater driving exposure was associated with better cognitive functioning and HRQoL. Given consistent associations that emerged between the social functioning HRQoL domain and several driving habits, multivariable regression was conducted to examine the unique association between an index of greater driving exposure (i.e., days driven per week) and social functioning, adjusting for potential confounders (race, income, education, depression, and global cognition). Results showed that more days driven per week was a significant, independent correlate of higher social functioning. Understanding the factors underlying driving behaviors in PLWH may contribute to interventions to promote better mobility and improved access to care
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