The Effects Of Accounting Standards Update 2014-09: Revenue From Contracts With Customers

The purpose of this paper is to create a semi-comprehensive compilation of information about Accounting Standards Update 2014-09: Revenue from Contracts with Customers, to analyze the effects of the standard, and to provide clarity about significant changes it will cause. This standard created a new section in the Accounting Standards Codification, ASC 606: Revenue from Contracts with Customers, and its international counterpart, IFRS 15. In place of current guidance, which varies widely across industries and types of transactions, the new standard establishes a five-step process for recognizing revenue, which will be universally applied with few exceptions. Because revenue is such an important tool in measuring the success and effectiveness of a business, a complete overhaul of the regulations regarding it will indubitably have numerous consequences. This paper provides an overview and discussion of the documentation concerning the new standard issued by governing accounting bodies, educational institutions, accounting firms and Certified Public Accountants, users of financial statements, and other third parties. Additionally, this paper discusses the theoretical implications of the principles of the new guidance

Letter from the Elders of the Church of Christ at Dukes

Letter from the Elders of the Church of Christ at Dukes to the Churches of Christ and Individual Members. The one-page typewritten letter is not dated and is undersigned by J. O. Barnes

A chess game

The problems explored in "A Chess Game" are neither new nor unique. The characters are involved in an attempt to impose order on and gain control over their destinies and as a result also face the disillusionment of the failure to do so. If the characters, events, or objects in the story take on any significance larger than themselves, it is to point out and so reduce that significance, to turn it back on itself and render it human. Certain liberties have been taken in punctuation and grammatical constructions in the story in an effort to achieve effects that seemed otherwise difficult to produce

Teaching peace: an exploration of identity development of peace educators

The purpose of this research was to explore the identity of those who can be called "Peace Educators," and to contextualize the concept of that identity within the field of Peace Education by presenting an historical background of the field and by exploring various models of Peace Education programming. Five professionals whose work encompasses the theories and practices associated with Peace Education were interviewed for this study. Their stories were examined in light of the various convergences and intersections regarding a conceptual framework that included religion and spirituality, sociology, cultural studies, feminism, critical pedagogy, global concerns, economic concerns, environmentalism, and a central concern for social justice. The research indicated that although there are various areas of similarity between the participants as well as others whose work has been seminal in creating the field of Peace Education, there is not an essential set of characteristics or behaviors that can be deemed uniquely associated with an identity called "Peace Educator." In fact, the research indicates that it is the practice of Peace Education itself that determines such an identity, and it remains fluid and multifaceted despite its clear connections with the various concerns that were examined

Intonation tendencies of selected university flute, oboe, and clarinet players

The purpose of this study was to investigate the intonation tendencies of flute, oboe, and clarinet players after accounting for the effects of instrument intonation deficiencies. Twenty-seven university students served as subjects in three groups (n = 9 per group). The subjects performed 15 scale tones of their respective instruments during pitch-matching trials involving a common set of sawtooth wave stimulus 'tones. The research design was a mixed 3 (instrument) X 15 (scale tone) factorial analysis of covariance with a covariate (intonation deficiencies) changing across trials. The dependent variable was a measurement, in cent deviation, of intonation tendencies. The covariate was a measurement of the flat and sharp intonation deficiencies of instrument scale tones. The adjusted: means of the dependent variable represented intonation tendencies after statistically controlling for possible effects of the covariate

Curation-based network marketing: strategies for network growth and electronic word-of-mouth diffusion

In the last couple of years, a new aspect of online social networking has emerged, in which the strength of social network connections is based not on social ties but mutually shared interests. This dissertation studies these "curation-based" online social networks (CBN) and their suitability for the diffusion of electronic word-of-mouth information (eWOM). Within CBN, users do not rely on profiles full of personal information to identify network ``friends''. Rather, CBN users curate collections of digital content that becomes their digital self-expression within the network. This digital content can then be viewed, commented on, and shared across the pages of other CBN users. As the dissertation will show, this process of digital content curation, a relatively new online practice that centers around the collection and sharing of rich digital media, builds CBN, and presents exciting opportunities for the study of eWOM. The dissertation presents three studies around digital content curation, CBN, and eWOM diffusion. Study 1 examines individual level antecedents of digital content curation behavior. In this study, we use theory from sociology and behavioral psychology to develop a model of user intentions towards digital content curation behavior. We find that digital content curation is comprised of a mixture of social and utilitarian motivations, and that the management and organization of digital content is a major reason that people spend time on CBN. Study 2 examines the way that digital content curation behaviors grow CBN. We study a sample of 1800 CBN users to determine the way that their digital content curation behaviors attract and retain interested CBN followers. We find that the most successful CBN users are those that can generate an eWOM response around their content collections. Additionally, we find that textual eWOM plays a very limited role in attracting followers in the CBN environment. Finally, Study 3 examines eWOM diffusion by analyzing data on the structure and diffusion of digital content through real-world CBN network structures. This descriptive analysis of eWOM in CBN presents details on the way that CBN data is structured, and the methods and techniques that can be used to collect and analyze real-world eWOM collected from a CBN site. The study uses the UCINET network visualization software package to examine the networks of thirty companies operating CBN pages. Using a unique data set specifically compiled for this study, we are able to visualize the diffusion of curated digital content through the networks of these companies, and show how companies can identify their most influential followers as targets for further eWOM and traditional marketing efforts. Together, the three dissertation studies offer a holistic view of content curation behavior and curation-based online social networking and has the potential to fill the gap in the literature on information diffusion and online marketing. We make substantial contributions to the areas of sociology, economics, and marketing, and offer one of the first treatments of the role of digital content curation in online social networks

Bulletin from Reynolds at First Street Church of Christ

Bulletin from January 12, 1969 service at the Reynolds at First Street Church of Christ in Goldthwaite, Texas

Cultivating preservice elementary general music teacher identity : a qualitative analysis

The purpose of this qualitative study was twofold. The first purpose was to investigate the characteristics of elementary general music teachers’ identity. The second purpose was to determine the extent to which primary and secondary socialization contribute to their elementary general music teachers’ identity. Participants were asked specific questions about their beliefs about elementary general music education, contributions to these beliefs, their ideal vs. actual elementary general music teacher identity, and contributions to their identity. Three university seniors, two juniors, and one sophomore, who were from various cultural and musical backgrounds, participated in the study. Certain criteria were used to identify potential participants. They had to be currently enrolled in a methods course, currently enrolled as an undergraduate in music education, at least eighteen years of age, were interested in teaching elementary general music; potential participants also needed to have completed or currently be in a practicum experience with elementary -age students. This study was designed as a basic qualitative study. Olsen’s teacher identity was used as a lens. Data included formal individual interviews, focus group interviews, and the collection of solicited journals. To identify emergent themes, collected data were coded and analyzed using HyperRESEARCH®. Four measures were used to establish trustworthiness: triangulation, member checks, detailed thick description, and peer review. The six themes that emerged from the data were (a) positive interaction with former elementary general music teachers, (b) beliefs about elementary students derived from a student- focused mindset, (c) traditional pedagogical approaches, (d) their developing elementary general music teacher identity, (e) connection to experiences in elementary general music class and musical goals for students, and (f) engagement is essential for students' learning. Teacher education experiences such as method courses, coursework, and field experience were critical in forming participants’ beliefs regarding elementary- age students’ behavior and thought processes. Participants generally valued the following traits in elementary general music teachers: the ability to (a) show engagement in the classroom, (b) have a student-focused mindset, and (c) use both traditional pedagogies and non-traditional pedagogies. Preservice teachers also expressed the desire to model for their future students the musical experiences and even the teacher dispositions that they experienced themselves as students in elementary general music classes. For some participants having a family member who was a teacher was influential to their decision to enter the profession. The study had many implications. Music teacher educators should probably provide less peer teaching in favor of early authentic teaching experiences, plan practicum experiences that incorporate traditional and nontraditional pedagogies, and incorporate reflective practices for identity development growth. It would be helpful for music teacher educators to initiate dialogue regarding their teacher identity early before their students’ practicum. Elementary general music teachers and practicum teachers should be mindful of their disposition and behaviors towards their students because preservice teachers may model similar behaviors when teaching. Suggestions for research could include investigating strategies to alleviate anxiety about peer teaching. Further research could also resolve around the dynamics of preservice teachers’ concept of the ideal elementary general music teacher versus their actual teacher identity. More research is needed on how individuals from marginalized population may develop their teacher identity

The Origin of the Universe as Revealed Through the Polarization of the Cosmic Microwave Background

Modern cosmology has sharpened questions posed for millennia about the origin of our cosmic habitat. The age-old questions have been transformed into two pressing issues primed for attack in the coming decade: How did the Universe begin? and What physical laws govern the Universe at the highest energies? The clearest window onto these questions is the pattern of polarization in the Cosmic Microwave Background (CMB), which is uniquely sensitive to primordial gravity waves. A detection of the special pattern produced by gravity waves would be not only an unprecedented discovery, but also a direct probe of physics at the earliest observable instants of our Universe. Experiments which map CMB polarization over the coming decade will lead us on our first steps towards answering these age-old questions.Comment: Science White Paper submitted to the US Astro2010 Decadal Survey. Full list of 212 author available at http://cmbpol.uchicago.ed