2,605 research outputs found

    Reporting on the Annual Report

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    Annual reports provide an important source of information for investors. The SEC guidance to companies that requires forward-looking discussions of events is far from uniform but a constructive step in providing information

    Characterization of Danazol Binding to Specific Cytosol Receptors in Vitro

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    A thesis presented to the faculty of the School of Sciences and Mathematics at Morehead State University in partial fulfillment of the requirement for the Degree of Master of Science in Biology by Gail Wright Russell on August 26, 1982

    A watershed moment: care for the church and Earth's waters

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    We live in a watershed moment for the planet and for the church. A threatening planetary water crisis asks now for a strong church response. Ascension Lutheran Church of South Burlington, Vermont, engaged in water-focused activities, education, and worship to respond faithfully to God’s call to care for Earth and its water. In so doing, the church developed a potential model for watershed stewardship that enhances a congregation’s discipleship, spreads the vision of creation care through watershed stewardship, and offers practical guidance for churches and judicatories. This project, and other national and international water stewardship projects, offer insight into Christian leadership and education for water care. Relevant Christian theological resources and transformational educational and leadership studies grounded the project. Among recent Christian calls for action is the Evangelical Lutheran Church in America (ELCA) Resolution Urging Stewardship of the Gift of Water, passed at the 2016 Churchwide Assembly (Appendix IX). Further, Lutheran theologians, among other Christian theologians, have proposed insights into the sacredness of creation that undergird effective congregational watershed action. Their reformulated theology, plus transformational leadership and education theories, helpfully ground planning for congregational learning and action and were applied to Ascension’s watershed project. Caring for water orients a congregation in a new and deep way to its social, cultural, and ecological community, while also positioning it to develop supportive ties to other congregations and groups in the area to foster watershed health. When a congregation cares for its local watershed, it potentially promotes awareness and action to ameliorate worldwide water justice issues, including climate change and the feminization of poverty, both of which reflect and create water justice issues. A watershed discipleship church faithfully responds in our time to Jesus’ timeless words, “I was thirsty and you gave me something to drink [Matt.25:35].

    The Domestic Death of a Global Icon? A Situational Analysis of the Irish Public House

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    The public house has formed an intrinsic part of the Irish way of life for centuries, but it may soon be gone due to changes in demographics, alcohol consumption, and other variables including psychographic and geographic factors. Changes in Irish society during the rise in affluence characteristic of the Celtic Tiger era, and applicable Government policies have all played a role in altering the Irish pub culture. This research examines the current situation of the public house market in Ireland today with an aim of recommending some viable solutions to this declining industry. Government intervention in the future will be a key issue in order to address the imbalance in the retail alcohol market through corrective regulation. A quantitative approach was applied in this study and the research questionnaire yielded 316 responses representing a cross section of Irish society today. The findings reveal that there is an increased incidence of ‘at-home’ alcohol consumption, especially due to economic factors and the availability of cheaper alcohol from retail outlets. Respondents indicate that public houses did not represent ‘value for money’ anymore, and were perceived as being out-dated and unwelcoming. The findings reveal that publicans need to analyse their local market, diversify and innovate to generate new business, in order to survive and reverse the demise of the Irish public house. This study will be of benefit to the hospitality industry, Industry trade associations e.g., Vintners Federation of Ireland, Licensed Vintners Association, Government bodies, policy makers and the Irish Hospitality Institute

    Measuring the Incremental Learning Achieved with Computer Enhanced Instruction

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    There has been increasing pressure by the AACSB on accounting educators to include the use of computers as an instructional tool in the 1980s with the advent of separate accreditation for accounting programs. In response, researchers have sought to study student attitudes and report on software available for classroom uses. From the educational perspective, however, the most important type of research would be that which would evaluate the impact of the computer on the level of learning achieved by the student or would indicate sensitivity to the computer enhanced instruction (CEI). The focus of this paper is to suggest a research design to evaluate the computer\u27s contribution to achievement in Accounting education in a model which will also examine the potential effects of confounding variables

    Are Electronic Data Bases a Viable Audit Research Tool? Practitioners\u27 Perceptions and Recommendations

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    An exciting new service for the practicing audit professional is the creation of financial data bases usable for electronic research. Over the past ten years, service companies have compiled data bases of financial data and other information. Service companies make their products available through subscription to clients who want easy and instant access to data which be helpful in the decision making process. All of the Big 8 accounting firms are now subscribers to one of more of these services. They, in turn, provide access to their local offices where telephone communication facilities permit. In an attempt to determine what use is made of public access data bases in the auditing process, the authors conducted a national survey of 469 offices of Big 8 firms. The results of the survey and some suggestions for practitioners which surfaced in the responses are discussed in this article. First, to provide some basic background, a general discussion of the most often used data bases and their contents follows

    The FASB Approach to Income Determination: Is It Viable?

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    A question which has been debated by the accounting profession for decades is whether there exists a single set of correct rules for use in reporting \u27true income\u27 which would enable comparability in reporting for all firms to be achieved. Those who believe a \u27true income\u27 figure does exist, advance their position by attempting to reduce choices among alternatives. Not infrequently the debate centers around the matching principle, i.e., the timing of recognition of an expense. Accounting has its basis in the accrual system. It does not necessarily convey cash inflows and outflows of the current period so much as it seeks to serve as a predictor of future cash flows. Matching expense via systematic and rational allocation to related revenues when they are realized is appropriate and acceptable in the accrual system. Thus the question often arises as to whether management should capitalize a given item with amortization over a specified life or whether management should charge the entire item to income for the current period (immediate recognition). This argument is characterized as the debate over existence of a \u27true income\u27 figure on a per year basis

    Prospectus, April 7, 1970

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    ENVIRONMENTAL CRISIS AGENDA; Munton\u27s Condition \u27Good\u27; Transfer Students Do Well; Election Scheduled For Vice-President, Night Senator; Bid Too High; 700 Much Talk Without Action; Letters To The Editor; Black Rap; New Careers In American Education; Teacher Aid Students Active In Area Schools; BEAVER\u27S: It Was A Good Ordeal ; Sex & Violence; Synapse; Bull Page: Enrollment Figures, Parkland Holds Open House April 19, 1970, General Info, P.C. Board Member Named Master Farmer, Norma DeVore Memorial Award, A Matter Of Time; P.C. Participates In Library Conference, Moran Chairs Discussion Group, Calendarhttps://spark.parkland.edu/prospectus_1970/1030/thumbnail.jp

    To Make Their Journey Back To Nature: Zoo Captivity and Post / Humanism

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    Humans detain Other species in zoos for various publicly stated reasons. In this way, zoo captives are entangled within human rationalities. The Adelaide Zoo’s mission statement expresses utopian ideals of conservation and connection, which it aims to achieve through combating the dystopian realities of Other species extinction and human separation from nature. This binary is formulated through the western belief system of humanism, a dualistic rationality, which is used by the zoo to explain its purpose. In this dualism, humans are superior, in control, and progressing, while all Other matter/s are ranked, and compartmentalised, as lesser. Based on fieldwork at the Adelaide Zoo from July 2011 to December 2013 my research examines the representations of zooing and claims of control and progress. To research western humanism, I employ four key theorists: Val Plumwood, an eco-feminist philosopher; Tim Ingold, a relational anthropologist (my categorisation); Karen Barad, a feminist physicist and Gregory Bateson an eco-anthropologist-scientist. These theorists utilise relational, connected systems to explain western miscalculations / conceptions about reality, that is, a posthuman perspective. I also draw on the work of a number of other pertinent scholars. Western humanism organises zooing, but zoo-workers (paid and unpaid) demonstrated relational comprehensions about life at the zoo, for themselves and captives. The captives also demonstrated divergent becomings from those officially narrated. My Baradian intra-actions with captives, including Bears, Superb Lyrebirds, a Cassowary, South American Primates, Lions and Tigers, and one sonically-beautiful little brown bird, are all documented here. I attended the Adelaide Zoo as volunteer and ethnographer, enjoying the experience of observing hands-on keeping, and participating in volunteering. My research included observing, participating, interviewing and hanging out with people, as well as burrowing through the current and historical trails of official and unofficial narratives, within which the multi-non-linear connections between past, present, and hoped-for-future zooing, emerged. The disparity between humanist and posthumanist perspectives is foundational to understanding zoo conservation efforts, and how people are entangled in zooing. A key contention developed within the thesis is the tension between the representation/s of zooing and the experienced life emergences of zooing; that is, the possibility of performing zooing alternately. At the zoo, representations are utilised to explain zooing to the populace, where representations allow the appearance of movement, or change, in the stasis that is captivity. By reading each key theorist through my research, the mechanisms of western humanism clearly cohered into a perceivable, yet questionable, rationale. I argue that western dualistic essentialism, as a pathway to knowledge, has overshadowed, but not abolished, relational thinking, where connectivity and recursivity — that is response ability — better explains matter/s reality. In this thesis I articulate humanism to humanists, by making perceptible what often goes without thought, the normative values and beliefs of my culture, along with the mechanisms by which these are implicated in the processes and practices of zooing.Thesis (Ph.D.) -- University of Adelaide, School of Social Sciences, 202
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