Case for teaching accounting history with accounting theory in the undergraduate curriculum; Innovation in Teaching Award submission

Accounting Theory & History is the second course for accounting majors at Kansas State University. This course, along with the first course, Accounting Processes and Controls, serve as the foundation for the remaining accounting curriculum. The introductory accounting classes have a user perspective and de-emphasize the mechanics of the accounting process. Accounting Processes & Controls is designed to teach students how the accounting system works both manually and electronically. Accounting Theory & History describes how accounting has evolved and examines the various accounting methods/theories that could be used or are used in accounting. By taking this approach, students understand that accounting is a living system that has evolved and continues to evolve

A Modified Price-Sales Ratio: A Useful Tool For Investors?

This study compares returns for stock portfolios using low price-to-earnings, price-to-book, price-to-sales, and price-to-sales ratios modified for profitability of sales and long-term debt. Non-financial companies with fiscal years ending on December 31 were included in a sample covering a 17-year period (1988-2004). The resulting sample was sub-divided into six groups by level of market capitalization.  A 25 stock portfolio was then compiled for each of six valuation ratios at each level of market capitalization. An index portfolio was also computed for each level of market capitalization.  First, the results of this study showed that additional expected returns based on firm size, measured by the market value of equity, is found only at the micro-cap level (less than $25 million market capitalization). The index portfolios of mini-caps ($25-100 mill.), small caps ($100-500 mill.), and mid-caps ($500-$1 bill.) did not show any additional returns in comparison to the large-cap index portfolio. Second, no "value" portfolio for mid-caps provided significant returns above the index portfolio, suggesting a much greater level of market efficiency at this level of market capitalization.  Finally, the most significant findings of our study were that the portfolios constructed from low price-to-sales and modified price-to sales ratios performed as well or better than the more traditional price-to-earnings and price-to-book ratios. The price-to-sales ratio adjusted for profit margin (based on the prior three years) was statistically significant in three of six portfolios in comparison to the more traditional valuation ratios

SoTL Lab: Undergraduate student-faculty collaborative research in teaching and learning in CSD

The University of Wisconsin-Eau Claire Communication Sciences and Disorders SoTL Lab was designed to provide hands-on research experiences to undergraduate students on a large scale. Student reflections on experiences within the SoTL Lab identify the value of collaboration, development of confidence, and exposure to the entire research process as key outcomes. These experiences foster development of research skills and may lead students to consider academic careers

Enhanced Astrocytic Nitric Oxide Production and Neuronal Modifications in the Neocortex of a NOS2 Mutant Mouse

BACKGROUND: It has been well accepted that glial cells in the central nervous system (CNS) produce nitric oxide (NO) through the induction of a nitric oxide synthase isoform (NOS2) only in response to various insults. Recently we described rapid astroglial, NOS2-dependent, NO production in the neocortex of healthy mice on a time scale relevant to neuronal activity. To explore a possible role for astroglial NOS2 in normal brain function we investigated a NOS2 knockout mouse (B6;129P2-Nos2(tm1Lau)/J, Jackson Laboratory). Previous studies of this mouse strain revealed mainly altered immune responses, but no compensatory pathways and no CNS abnormalities have been reported. METHODOLOGY/PRINCIPAL FINDINGS: To our surprise, using NO imaging in brain slices in combination with biochemical methods we uncovered robust NO production by neocortical astrocytes of the NOS2 mutant. These findings indicate the existence of an alternative pathway that increases basal NOS activity. In addition, the astroglial mutation instigated modifications of neuronal attributes, shown by changes in the membrane properties of pyramidal neurons, and revealed in distinct behavioral abnormalities characterized by an increase in stress-related parameters. CONCLUSIONS/SIGNIFICANCE: The results strongly indicate the involvement of astrocytic-derived NO in modifying the activity of neuronal networks. In addition, the findings corroborate data linking NO signaling with stress-related behavior, and highlight the potential use of this genetic model for studies of stress-susceptibility. Lastly, our results beg re-examination of previous studies that used this mouse strain to examine the pathophysiology of brain insults, assuming lack of astrocytic nitrosative reaction

Oxytocin and its interactions with drugs of abuse: oxytocin as a potential treatment for drug addiction

De begeleider en/of auteur heeft geen toestemming gegeven tot het openbaar maken van de scriptie. The supervisor and/or the author did not authorize public publication of the thesis.