WHEN SHOULD RANDOM EFFECTS BE INCLUDED IN ESTIMABLE FUNCTIONS AND WHEN THEY SHOULD NOT?

In the mixed model, the behavior of linear functions of the fixed and random effects is examined. It is found that inclusion of certain functions of random effects can lead to estimators which are equivalent to those under a fixed effects model and are inconsistent with the inherent structure of the mixed model. Three examples are presented which illustrate the behavior of linear functions of the fixed and random effects. These functions represent the broad, narrow and intermediate inference spaces as introduced by McLean, Sanders and Stroup (1991). Which random effects should be included in the model is discussed. Random effects representing experimental error units are candidates for inclusion in estimable functions. Inclusion of experimental unit effects in estimable functions can lead to misleading results

Fostering Transformative Learning in an Online ESL Professional Development Program for K-12 Teachers

This qualitative study examines evidence of transformative learning surrounding sociocultural issues in the K-12 classroom of in-service teachers, while participating in an online English as a Second Language (ESL) professional development program. Using inductive data analysis, precursors and catalysts to transformative learning were identified to understand the ways in which 24 purposefully sampled participants experienced learning. Areas explored included ways in which the candidates participated in critical reflection of their own perspectives, ways in which this process affected their meaning making of their experiences, potential for action in changing their practice as ESL educators, and transformative learning features present throughout their learning experiences. Findings reveal evidence of perspective shifts in this context that complement the professional dispositions identified as important for K-12 teachers: the importance of carefully choosing resource materials in professional development, and the necessity to encourage critical reflection in course activities

The Roles of Labor and Profitability in Choosing a Grazing Strategy for Beef Production in the U.S. Gulf Coast Region

Comparisons are made concerning labor required and profitability associated with continuous grazing at three stocking rates and rotational grazing at a high stocking rate in the U.S. Gulf Coast region. A unique data set was collected using a time and motion study method to determine labor requirements. Profits are lowest for low stocking rate– continuous grazing and high stocking rate–rotational grazing. Total labor and labor in three specific categories are greater on per acre and/or per cow bases with rotational-grazing than with continuous-grazing strategies. These results help to explain relatively low adoption rates of rotational grazing in the region.labor requirements, rotational grazing, stocking rate, time and motion study, Agribusiness, Food Consumption/Nutrition/Food Safety, Industrial Organization, Labor and Human Capital, Livestock Production/Industries, Q12, Q24,

Robotic Arm Extrusion End Effector

This senior design project aims to enhance the capabilities of the Rotrics AIO Desktop Arm (Dexarm) by designing and implementing an extrusion device capable of smooth and consistent extrusion for 3D printing applications. The project focused on ensuring safety, affordability, and ease-of-use for users, while achieving precise control over the extrusion process. Various mechanical and electrical components were carefully selected to ensure compatibility with the Dexarm and to provide optimal performance. To maintain safety, extensive testing and risk assessments were conducted to minimize any potential hazards associated with the extrusion process. To achieve smooth and consistent extrusion, precise control mechanisms were developed. The successful implementation of the extrusion device was validated through the 3D printing of a small bowl using classroom clay. The device demonstrated its capability to accurately deposit the clay material layer by layer, resulting in a well-defined and functional object

Understanding Relations between People and their Pets

Abstract As evidenced by the popularity of animal behavior shows and books, online viral pet videos, and the presence of dogs or cats in two-thirds of American homes, pets clearly play an important role in many Americans' lives. At the same time, however, millions of pets are abandoned, abused, and euthanized every year. What should we make of these seemingly conflicting realities? How do Americans really feel about and treat their pets? And what explains the differences? In recent years social scientists have begun to investigate the various and changing interactions between humans and animals. In particular, a growing body of research examines humans' relationships with pets, most often dogs and cats. This paper reviews recent research in this field. After discussing what differentiates pets from other animals, the paper begins with a review of research investigating the meanings and roles of pets in people's lives and the nature and benefits of human-pet attachments. Secondly, it reviews research on the factors that help explain why some people have a higher regard for pets than others. The paper concludes with a discussion of some of the limitations of existing research and some suggestions on how to expand future investigations

The Economics of Rotational Grazing in the Gulf Coast Region: Costs, Returns, and Labor Considerations, Phase II

Profitability and labor associated with rotational grazing at three stocking rates and continuous grazing at a medium stocking rate are compared. On a per-acre basis, profits are lowest for low stocking rate rotational grazing. Labor is greatest on both per-acre and per-cow bases with high stocking rate rotational grazing.Time and Motion Study, Conservation, Louisiana, Cow-Calf, Farm Management, Production Economics, Q16,

The Incentives for Tax Planning

We use a proprietary data set with detailed executive compensation information to examine the relationship between the incentives of the tax director and GAAP and cash effective tax rates, the book-tax gap, and measures of tax aggressiveness. We find that the incentive compensation of the tax director exhibits a strong negative relationship with the GAAP effective tax rate, but little relationship with the other tax attributes. We interpret these results as indicating that tax directors are provided with incentives to reduce the level of tax expense reported in the financial statements

Late-season Insect Pests of Soybean in Louisiana: Preventive Management and Yield Enhancement (Bulletin #880)

The velvetbean caterpillar and the soybean looper are important pests of soybeans in Louisiana. These late-season soybean insect pests create the need for the continuous development of insecticide programs that are cost effective, maintain profitable yields and conserve natural enemies.https://digitalcommons.lsu.edu/agcenter_bulletins/1020/thumbnail.jp

Corporate Governance, Incentives, and Tax Avoidance

We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve risky expected cash flows, unresolved agency problems may lead managers to engage in more or less corporate tax avoidance than shareholders would otherwise prefer. Consistent with the mixed results reported in prior studies, we find no relation between various corporate governance mechanisms and tax avoidance at the conditional mean and median of the tax avoidance distribution. However, using quantile regression, we find a positive relation between board independence and financial sophistication for low levels of tax avoidance, but a negative relation for high levels of tax avoidance. These results indicate that these governance attributes have a stronger relation with more extreme levels of tax avoidance, which are more likely to be symptomatic of over- and under-investment by managers