Exploring the Experiences After Traumatic Brain Injury

Grief and the experiences associated with adapting to life after a life changing injury are researched and reported in detail in regard to individuals sustaining spinal cord injuries and amputations, but there is significantly less evidence presented on the experiences that people go through after a traumatic brain injury (TBI). There is some empirical information on the experience of the family of the person who experienced the TBI and about the symptoms of TBI. While this is important, it is also imperative to understand the experiences and emotions that people with a TBI have as they go through the rehabilitation process and adjust to their new reality

Sourcing of Internal Auditing: An Empirical Study

In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires different skills and competencies, and many organizations now need to face the choice whether to develop these broader competencies internally or to outsource internalauditing to outside service providers.This paper studies the factors associated with organizations’ internal audit sourcing decisions, building from a previous study by Widener & Selto (1999; henceforth W&S). In their study, W&S used Transaction Cost Economics (TCE) to explain the organization of internal auditing. Our study seeks to replicate their results, using newly collected data from 66 companies headquartered in the Netherlands. Our findings are supportive of W&S. Like W&S, we find asset specificity and frequency (both individually and in interaction) to be significantly associated with sourcing decisions in a regression model that explains 65% (adjusted R2 = 0.63) of the variance in outsourced internal auditing. Additional analyses reinforce the importance of these TCE variables in explaining organizations’ internal auditing sourcing behaviour.transaction cost economics;internal auditing;make-or-buy decision

Awarding Fair Compensation to Bankruptcy Trustees

For almost a century, bankruptcy trustees have argued with courts regarding appropriate compensation. In 1899, a trustee petitioned the court for a lump sum in lieu of the 3 percent commission allowed under the 1898 Bankruptcy Act. The court held that the 3 percent commission was amply compensation for all the services performed, and it was the only type of compensation allowed under the [A]ct. In 1986, a trustee submitted a fee application to the court based upon the maximum statutory amount allowed under the 1978 Bankruptcy code. The bankruptcy court reduced the fee. On appeal, the district court affirmed the award concluding there was no abuse of discretion in the fee reduction

The Joint Impact Of Parent Health Efficacy And Child Temperament On Child Health Outcomes

Children and adolescents in the United States have high rates of obesity due to several factors including low rates of physical exercise. Parents greatly impact children\u27s short and long-term health behaviors through multiple mechanisms. The role of parental factors such as health self-efficacy in interaction with child temperament is underexplored. This present study had two primary aims: 1) to examine the main effects of parent health efficacy on child physical activity and body mass index (BMI) percentile; 2) to explore the impact of parent health efficacy as a function of child temperament and the main effects of temperament on children\u27s physical activity and BMI percentile. In the present study, 123 mother and child pairs from the greater Chicago area completed self-report measures regarding physical activity, child BMI percentile, and personality along with tracking child’s physical activity with a fitness tracker. A series of regressions were conducted showing that: the interaction term of parental nutritional efficacy and child temperament of effortful control significantly predicted child physical activity (b = 2.029, p \u3c .049) and the interaction term of parental nutritional efficacy and child temperament of surgency significantly predicted child BMI percentile (b = 2.095, p \u3c .033). This study was conducted to better understand the impact parents’ self-efficacy of their own health behaviors on child’s health outcomes. This study also has the potential to identify subgroups of families who may benefit from culturally tailored interventions