3,646 research outputs found

    Crossroads to the 21 st Century: The Evolution of Ethnic Studies at Bowling Green University

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    At Bowling Green State University\u27s Fourth Annual Ethnic Studies Conference, scholar Dr. James A. Banks observed that Bowling Green State University is soon to become the only institution of higher education in the United States to institute a university-wide requirement in cultural diversity. The implementation of this landmark requirement demonstrates the depth and vigor of the commitment to excellence and equity in education held by the University\u27s Department of Ethnic Studies

    Validation of a Scale to Measure Phonological and Morphological Knowledge and Skill of Speech-Language Pathologists and Elementary Teachers

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    Phonological and morphological skills are crucial to the process of reading. Speech-language pathologists (SLPs) have received advanced trained in these basic foundations of language and could be an untapped resource in our school systems for teaching beginning reading skills. The purposes of this research were to examine SLPs’ and general education elementary (K-6) teachers’ attitudes toward SLPs taking part in reading instruction, to compare the differences in phonological and morphological knowledge and skill among SLPs and teachers, and to assess the performance of the Revised Basic Language Constructs Surveywhen administered to SLPs and teachers. Results indicated that, although fewer than half of the participants said that SLPs taught beginning reading skills in their work settings, a majority of these indicated that SLPs were effective when teaching beginning reading skills. It was found that, on average, SLPs’ and teachers’ phonological and morphological knowledge was similar, with the group of SLPs correct 73.1% of the time and teachers 72.8% of the time on knowledge items. When phonological and morphological skill was measured, SLPs were correct 80.2% of the time and teachers were correct 69.6% of the time. It should be noted that, in both groups, a level of correct responses of 90% or more was achieved on fewer than half of the knowledge and skill items. These results indicated that additional training was needed in both knowledge and skill for SLPs and teachers. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) revealed that the Revised Basic Language Constructs Survey provided a valid measure of phonological and morphological knowledge and skill for SLPs and teachers. Invariance testing indicated the model had a moderate fit to the data. It was found that the scale performed differently for the two groups, SLPs and teachers, on only two skill items

    Competences, skills, learning sources and the support needs of individuals who purchase small established enterprises

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    Merged with duplicate record 10026.1/685 on 08.03.2017 by CS (TIS)Although a significant number of small firms are purchased as going-concerns these businesses are rarely studied as a separate sub-group. The research conducted here therefore focuses on small businesses that were purchased as established enterprises, namely the skills and competences that are required to operate them successfully. The study also looks to identify the learning and knowledge sources that are the most beneficial to the Owner-Managers of these firms and determine how their needs might best be supported. The study concerns small firms that are located in the South West of England (Torbay and South Hams) and comprises quantitative and qualitative research that is presented in three Phases. Phase I which comprises a postal questionnaire administered to a sample of 350 small business purchasers is used to (1) test a number of propositions and (2) identify issues that require further examination. Extensive use is therefore made of Chi-square, one-way analysis of variance and multivariate analysis of variance. The results generated by the questionnaire revealed a number of areas that required further examination, namely the reasons for training abstention; the role played by informal training; key sources of learning; the type of support that is most needed and whether skill prioritisation is linked to small firm ownership within this context. These issues form the basis of Phase 2 of the research, which comprises face-to face interviews held with a number of accountants (n=10), who could provide information concerning small firms from a professional and therefore different perspective However in order to fulfil the research objectives further research was required. Phase 3 of the research therefore comprises face-to-face interviews held with a cross-section of the OMs surveyed. Although the results generated by these two phases of the research show that there are no skills that are particular to this sub-sector, skill prioritisation is significantly influenced by ownership in this context. Whilst the most popular forms of skill development are informal training and experiential learning, working alongside the present owner(s) prior to taking over the business is the richest source of learning. Given that the research (1) shows that those who purchase established enterprises prioritise skills in a particular way (2) identifies a particular form of learning that takes place when time is spent working alongside the present owner(s) (3) establishes a need for specialist support and (4) proposes a framework, which can be used to formulate learning plans, the study therefore makes a significant contribution to the existing body of knowledge on small firms

    Big Five Personality Traits and Work Drive as Predictors of Adolescent Academic Performance.

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    The Five Factors of Agreeableness, Emotional Stability, Extraversion, Openness, and Conscientiousness, or some combination thereof, are increasingly used as predictors of job performance in business settings. Personality factors are also related to academic performance in college. Further extending this research into academic realms would provide useful information about early individual attributes that not only affect performance in school, but may also predict future issues in later job performance. Additionally, the use of more work or school specific constructs and related instruments may provide more information about performance than the broader five- factor structure. The contribution of Work Drive to the understanding of an individual’s performance in school and work was examined. Each of the Big Five personality variables, as measured by the Adolescent Personal Style Inventory (APSI), was significantly correlated with GPA. The correlation between the APSI Work Drive scale and GPA was .33, higher than for any of the Big Five variables. Work Drive was significantly correlated with both male and female GPA, although the relationship with female GPA was significantly higher than for males. After controlling for Big Five variables, a hierarchical multiple regression revealed Work Drive added significant incremental validity to the predictive model. Overall, Big Five variables and Work Drive accounted for 16% of the variance in GPA. Results were discussed regarding gender differences, grade- level differences, limitations and future implications of this study

    The Effect of Political and Economic Factors on Corporate Tax Rates

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    Economists and political scientists have long been interested in factors that affect the statutory tax rate on businesses set by federal governments. In this study, we examine the impact of political and economic factors on several measures of tax rates and tax incentives offered across 19 developed countries for the years 1979 through 2005. Our results indicate that while economic conditions such as openness, strategic interaction, budget constraints, economic downturns and an aging population all influence the rate of tax set by governments, the political structure of the federal government has a significant impact in the form of economic stimulus given. Importantly, our results suggest that different economic and political structures affect the level of incentives offered beyond those factors that affect the level of tax rates. These results are relevant to the current tax debate facing many governments as they consider implementing new policies to attract foreign direct investment and retain and grow domestic business. The impact of the political structure on the ability to enact legislation is significant after controlling for economic factors. This indicates that as the marketplace continues to become more international, it will become increasingly important for governments to find opportunities to work within their systems to enact legislation that enables their business community to compete internationally

    Feedlot performance and carcass traits of feeder cattle sorted by hip height and ultrasound determined backfat

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    Call number: LD2668 .T4 ASI 1989 H46Master of ScienceAnimal Sciences and Industr

    Corporate Social Responsibility in the B-2-B Market

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    Organizations that invest in corporate social responsibility (CSR) to improve the quality of a community or population expect a return on their investment in the form of improved brand reputation and greater consideration in the competitive environment. Homburg, Stierl, and Bornemann (2013) determined that targeted CSR activities could enhance trust and identification by organizational customers, thus fostering customer loyalty. The authors confirmed that CSR influenced client trust through loyalty and that integrating instrumental stakeholder theory with social exchange theory undergirded this link between CSR and trust. Maignan and Ferrell (2004) exhorted marketers to focus beyond consumers to other stakeholder groups and to bundle CSR activities. Evidence of agency theory was shown to exist in the buyer-supplier relationship (Eisenhardt, 1989) and was influenced by corporate reputation, CSR activities, brand equity, brand performance, B-2-B buyer consideration, and reduced transaction and customer acquisition costs. This paper considers the influence of investing valuable and extensive resources in corporate-level, socially responsible behavior on brand equity as perceived by active and prospective business-to-business client buyers in the U.S

    Issuance Of Subsidiary Stock As An Earnings Management Strategy

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    Arthur Levitt, chairman of the Securities and Exchange Commission, expressed concern that the pervasiveness of earnings management in American corporate financial statements threatens the integrity of financial reporting.  Levitt referred to the “cookie jar” phenomenon wherein U.S. firms have earmarked opportunities to “find gains” when earnings are less than anticipated.  The academic research literature includes a large number of studies on earnings management strategies.  One relatively unexplored strategy is the use of stock issuances by subsidiaries to generate gains under the provisions of SEC Staff Accounting Bulletin No. 51.  Based upon a sample of 125 observations of this accounting choice over the period 1985 through 1997, our study provides compelling evidence that recognition of gains on the issuance of subsidiary stock coincides with periods when earnings fail to meet expectations (as measured by analysts’ forecasts), and that the recognition of these gains in the income statement is effective in achieving earnings expectations. Further, the amounts of these gains are large relative to pre-gain net incom
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