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The Effectiveness of Peer Mentoring with High School Student Mentors and Child Mentees (open access)

The Effectiveness of Peer Mentoring with High School Student Mentors and Child Mentees

This randomized, controlled study examined the effectiveness of two mentoring programs, child mentor relationship training (CMRT) and peer assistance and leadership (PAL®), on high school mentor empathic behaviors and child mentee behavior problems. Participants were 60 young, at-risk students (61.7% male; 38.3% Hispanic/Latino/a, 31.7% Caucasian, 21.7% African American, 8.3% biracial) and 30 high school students (53.3% male; 66.7% Caucasian, 26.7% Hispanic/Latino/a, 0.03% African American, 0.03% Asian). Mentors and mentees were randomly assigned to CMRT or PAL®, which was treatment as usual in the participating school district. Results from 2 (group) by 2 (time) repeated measures ANOVAs indicated compared to the PAL® treatment group over time, mentors in the CMRT group demonstrated statistically significant improvement in empathic behaviors with a large treatment effect, as rated by independent observers. Analysis revealed a moderate treatment effect with CMRT group mentee behavior problems, but the difference was not statistically significant between treatment groups over time. Further analysis revealed the CMRT group demonstrated statistically significant reductions in behavior problems from pre- to post-test with a very large treatment effect. Overall, findings support CMRT as a promising school-based intervention for at-risk young children that potentially increases school counselor efficiency.
Date: December 2017
Creator: Dafoe, Eric C.
System: The UNT Digital Library
Phylogenetic and Functional Characterization of Cotton (Gossypium hirsutum) CENTRORADIALIS/TERMINAL FLOWER1/SELF-PRUNING Genes (open access)

Phylogenetic and Functional Characterization of Cotton (Gossypium hirsutum) CENTRORADIALIS/TERMINAL FLOWER1/SELF-PRUNING Genes

Plant architecture is an important agronomic trait driven by meristematic activities. Indeterminate meristems set repeating phytomers while determinate meristems produce terminal structures. The centroradialis/terminal flower1/self pruning (CETS) gene family modulates architecture by controlling determinate and indeterminate growth. Cotton (G. hirsutum) is naturally a photoperiodic perennial cultivated as a day-neutral annual. Management of this fiber crop is complicated by continued vegetative growth and asynchronous fruit set. Here, cotton CETS genes are phylogenetically and functionally characterized. We identified eight CETS genes in diploid cotton (G. raimondii and G. arboreum) and sixteen in tetraploid G. hirsutum that grouped within the three generally accepted CETS clades: flowering locus T (FT)-like, terminal flower1/self pruning (TFL1/SP)-like, and mother of FT and TFL1 (MFT)-like. Over-expression of single flower truss (GhSFT), the ortholog to Arabidopsis FT, accelerates the onset of flowering in Arabidopsis Col-0. In mutant rescue analysis, this gene driven by its native promoter rescues the ft-10 late flowering phenotype. GhSFT upstream sequence was used to drive expression of the uidA reporter gene. As anticipated, GUS accumulated in the vasculature of Arabidopsis leaves. Cotton has five TFL1-like genes, all of which delay flowering when ectopically expressed in Arabidopsis; the strongest phenotypes fail to produce functional flowers. Three …
Date: December 2017
Creator: Prewitt, Sarah F.
System: The UNT Digital Library
Artscapes: Community Perceptions of City Beautification through Murals in Denton, Texas (open access)

Artscapes: Community Perceptions of City Beautification through Murals in Denton, Texas

Keep Denton Beautiful (KDB) is inspired by Keep America Beautiful's model of community engagement to create a clean, beautiful, and vibrant city. The community mural initiative, Artscapes, aims to enliven public spaces, abate graffiti, and inspire community members to keep Denton, Texas, clean and beautiful. The goals of this research project are to understand the impact of Artscapes initiative, community perceptions of public art, and find ways KDB can better align future mural projects with the needs and desires of community members. By talking to artists that have worked with KDB, members of the mural art committee, and community members from the neighborhoods that have existing murals, this research provides input from these three populations to continue creating public art for the Denton community. I discuss the context of my work through Lefebvre's concept of "Right to the City," Rafael Schacter's opposition between sanctioned and non-sanctioned murals, Bourdieu's concept of symbolic and social capital, and David Harvey's work on neoliberalism and the entrepreneurial city.
Date: December 2017
Creator: Robertson, Lindsey
System: The UNT Digital Library
An Analytical Perspective of the Developing Aesthetic Concepts in Sergey Prokofiev's Choses en soi, Op. 45 (open access)

An Analytical Perspective of the Developing Aesthetic Concepts in Sergey Prokofiev's Choses en soi, Op. 45

The purpose of this study is to analyze the compositional techniques in Choses en soi op.45, by Sergey Prokofiev, and to explore the new aesthetic concepts he claimed to include in this composition. Through the examination of the compositional elements and discussion of its salient characteristics.
Date: December 2017
Creator: Liu, Tzu-Yi
System: The UNT Digital Library
Considerations for Global Development and Impact using Haiti as a Case Study (open access)

Considerations for Global Development and Impact using Haiti as a Case Study

As the world becomes more connected, issues surrounding sustainable development are coming to the fore of global discussions. This is exemplified in strategies such as the United Nation's Sustainable Development Goals (SDGs), released in 2015, which created a framework for global development that defines specific goals for issues like poverty, climate change, and social justice. To complement the analysis that went into defining the SDGs, capital allocations around the world are becoming more impact focused so that the paradigm of development is shifting from donations to impact investments. The push for impact, however, has led to a homogenization of global challenges like reproductive health and poverty. This, in turn, has led to a standardization of information resulting in agencies designing interventions based on data and information that is misguided because of incorrect assumptions about a specific context. This paper explores how the decision-making mechanisms of global development agencies and investors could apply more anthropological processes to mitigate negative impact. As the development sector becomes more and more standardized, anthropologists can act as translators between affected communities and the institutions deciding how best to help them.
Date: December 2017
Creator: Clerie, Isabelle
System: The UNT Digital Library
The Impact of True Fit® Technology on Millennial Consumer Confidence and Satisfaction in their Online Clothing Purchase (open access)

The Impact of True Fit® Technology on Millennial Consumer Confidence and Satisfaction in their Online Clothing Purchase

This study examines the use of True Fit® technology by millennial consumers and its impact on consumer confidence and satisfaction with respect to online sizing. In the apparel industry, there is a lack of size standards among retailers, and as a result consumers will encounter frequent size variations in their clothing size. Difference sizing technology has been developed to address the sizing issue. One is True Fit® which unlike other sizing technologies, uses mathematical algorithms to compile large amounts of data from designers. The purpose of this study was to analyze consumer confidence and satisfaction after True Fit® has been used to make a sizing decision while online shopping. The technology acceptance model (TAM) was used as the basis for the theoretical framework for this study. TAM explores how current advances in technology are influencing consumers' behaviors and attitudes. The variables studies included perceived ease of use, perceived usefulness, attitude, intent to use True Fit®, confidence and satisfaction. The methodology used in the study is a quantitative method consisting of an online survey and a True Fit® task, where consumers were exposed to True Fit® prior to answering questions about the use of sizing technology. The results of the study …
Date: December 2017
Creator: Parr, Jacqueline Nicole
System: The UNT Digital Library
Using Concurrent Schedules of Reinforcement to Decrease Behavior (open access)

Using Concurrent Schedules of Reinforcement to Decrease Behavior

We manipulated delay and magnitude of reinforcers in two concurrent schedules of reinforcement to decrease a prevalent behavior while increasing another behavior already in the participant's repertoire. The first experiment manipulated delay, implementing a five second delay between the behavior and delivery of reinforcement for a behavior targeted for decrease while no delay was implemented after the behavior targeted for increase. The second experiment manipulated magnitude, providing one piece of food for the behavior targeted for decrease while two pieces of food were provided for the behavior targeted for increase. The experiments used an ABAB reversal design. Results suggest that behavior can be decreased without the use of extinction when contingencies favor the desirable behavior.
Date: December 2017
Creator: Palmer, Ashlyn
System: The UNT Digital Library
Impact of Relational Incongruity on Customer Ownership and Sales Outcome Performance: A Resource-Advantage Theory Approach (open access)

Impact of Relational Incongruity on Customer Ownership and Sales Outcome Performance: A Resource-Advantage Theory Approach

There exists heightened research attention afforded to the pivotal demands - both internal and external - that exist within the salesperson role set. Unprecedented pressures on salespersons to acquire, retain, and build enduring customer relationships to enhance the firm's bottom-line performance coincides with increasing complexities within the work environment. This relevant and timely research introduces an original construct derived from the long-standing attention afforded to relationship selling, relational incongruity that exists within the buyer-seller exchange. Relational incongruity, defined, is the relational tension spawned between the salesperson, the customer, and the firm when situational psychological incongruity exists within the buyer-seller exchange itself. Framed in resource-advantage theory, this research investigates divergent demands and the increasing complexity of sales relationships through the lens of relational incongruity. A research program based on minimizing relational incongruity will augment the sales management and B2B literature by looking at how he salesperson and the customer build strong relationships as well as the antecedents that can undermine these relationships by generating realtional incongruity.
Date: December 2017
Creator: Fergurson, Ricky
System: The UNT Digital Library
Effects of HALSs and Nano-ZnO Worked as UV Stabilizers of Polypropylene (open access)

Effects of HALSs and Nano-ZnO Worked as UV Stabilizers of Polypropylene

This work reports the outdoor weathering performance of ultraviolet (UV)-stabilized polypropylene (PP) products (using PP resins from Encore Wire). Different hindered amine light stabilizers (HALSs) and nano-ZnO were used to stabilize PP-film-based formulations that were exposed under UV light for 6 weeks simulating for in harsh outdoor weather of Dallas, Texas, USA in 2016. Characterization of the exposed PP film products was done in terms of mechanical and friction spectroscopic properties. The PP film formulations were divided into 15 categories based on the type of HALS and nano-ZnO incorporated. This was done to derive meaningful comparison of the various film formulations. Following exposure under UV light, the lifetimes of certain formulations were determined. On the basis of the mechanical and friction properties, it was determined that generally, the HALS or nano-ZnO stabilized PP film give better properties and if those two kinds of UV stabilizers can work together.
Date: December 2017
Creator: Lu, Xinyao
System: The UNT Digital Library
Core-Shell Based Metamaterials: Fabrication Protocol and Optical Properties (open access)

Core-Shell Based Metamaterials: Fabrication Protocol and Optical Properties

The objective of this study is to examine core-shell type plasmonic metamaterials aimed at the development of materials with unique electromagnetic properties. The building blocks of metamaterials under study consist of gold as a metal component, and silica and precipitated calcium carbonate (PCC) as the dielectric media. The results of this study demonstrate important applications of the core-shells including scattering suppression, airborne obscurants made of fractal gold shells, photomodification of the fractal structure providing windows of transparency, and plasmonics core-shell with a gain shell as an active device. Plasmonic resonances of the metallic shells depend on their nanostructure and geometry of the core, which can be optimized for the broadband extinction. Significant extinction from the visible to mid-infrared makes fractal shells very attractive as bandpass filters and aerosolized obscurants. In contrast to the planar fractal films, where the absorption and reflection equally contribute to the extinction, the shells' extinction is caused mainly by the absorption. This work shows that the Mie scattering resonance of a silica core with 780 nm diameter at 560 nm is suppressed by 75% and only partially substituted by the absorption in the shell so that the total transmission is noticeably increased. Effective medium theory supports …
Date: December 2017
Creator: De Silva, Vashista C
System: The UNT Digital Library
The Generation of Recombinant Zea mays Spastin and Katanin Proteins for In Vitro Analysis (open access)

The Generation of Recombinant Zea mays Spastin and Katanin Proteins for In Vitro Analysis

Plant microtubules play essential roles in cell processes such as cell division, cell elongation, and organelle organization. Microtubules are arranged in highly dynamic and ordered arrays, but unlike animal cells, plant cells lack centrosomes. Therefore, microtubule nucleation and organization are governed by microtubule-associated proteins, including a microtubule-severing protein, katanin. Mutant analysis and in vitro characterization has shown that the highly conserved katanin is needed for the organization of the microtubule arrays in Arabidopsis and rice as well as in a variety of animal models. Katanin is a protein complex that is part of the AAA+ family of ATPases. Katanin is composed of two subunits, katanin-p60, a catalytic subunit and katanin-p80, a regulatory subunit. Spastin is another MT-severing protein that was identified on the basis of its homology to katanin. In animal cells, spastin is also needed for microtubule organization, but its functionality has not yet been investigated in plants. To initiate an exploration of the function of katanin-p60 and spastin in Zea mays, my research goal was to generate tools for the expression and purification of maize katanin-p60 and spastin proteins in vitro. Plasmids that express katanin-p60 and spastin with N-terminal GST tags were designed and constructed via In-Fusion® cloning …
Date: December 2017
Creator: Alodailah, Sattam Sonitan
System: The UNT Digital Library
Child-Centered Play Therapy (CCPT) with Latina/o Children Exhibiting School Behavior Problems: Comparative Effects of Delivery by Spanish-Speaking and English-Speaking Counselors (open access)

Child-Centered Play Therapy (CCPT) with Latina/o Children Exhibiting School Behavior Problems: Comparative Effects of Delivery by Spanish-Speaking and English-Speaking Counselors

The shortage of bilingual counselors is one barrier to young Latina/o children receiving mental health services. Child-centered play therapy (CCPT) is a developmentally responsive intervention based on the premise that play is children's natural means of communication across cultures. This randomized controlled study examined the effects of CCPT with young Spanish-speaking Latina/o children exhibiting clinical levels of school behavior problems. Participants were 57 pre-K to kindergarten Latina/o children (72% male; mean age = 4.0) randomly assigned to three treatment groups: CCPT with Spanish-speaking, bilingual counselors; CCPT with English-speaking, monolingual counselors; or active control (bilingual mentoring). Monolingual counselors participated in cultural competency training and supervision with bilingual counselors and supervisors. According to independent observers and teachers blinded to children's group assignment, both the bilingual CCPT group and the monolingual CCPT group demonstrated moderate treatment effects over bilingual mentoring, yet between-group differences were not statistically significant. Analysis of within-group change over time indicated that children in both CCPT interventions demonstrated statistically significant improvement, while the mentoring group did not. The percentage of children in each treatment group who improved from clinical to normal behavioral functioning suggests the clinical significance of the findings: 80% bilingual CCPT, 70% monolingual CCPT, 15% bilingual mentoring. Overall, …
Date: December 2017
Creator: Barcenas Jaimez, Gustavo
System: The UNT Digital Library
Human-Machine Interface Using Facial Gesture Recognition (open access)

Human-Machine Interface Using Facial Gesture Recognition

This Master thesis proposes a human-computer interface for individual with limited hand movements that incorporate the use of facial gesture as a means of communication. The system recognizes faces and extracts facial gestures to map them into Morse code that would be translated in English in real time. The system is implemented on a MACBOOK computer using Python software, OpenCV library, and Dlib library. The system is tested by 6 students. Five of the testers were not familiar with Morse code. They performed the experiments in an average of 90 seconds. One of the tester was familiar with Morse code and performed the experiment in 53 seconds. It is concluded that errors occurred due to variations in features of the testers, lighting conditions, and unfamiliarity with the system. Implementing an auto correction and auto prediction system will decrease typing time considerably and make the system more robust.
Date: December 2017
Creator: Toure, Zikra
System: The UNT Digital Library
Exploring the Process of Developing a Glocally Focused Art Curriculum for Two Communities (open access)

Exploring the Process of Developing a Glocally Focused Art Curriculum for Two Communities

The world is becoming progressively interconnected through technology, politics, culture, economics, and education. As educators we strive to provide instruction that prepares students to become active members of both their local and global communities. This dissertation presents one possible avenue for engaging students with art and multifaceted ideas about culture, community, and politics as it explores the possibilities for creating a community-based, art education curriculum that seeks a merger of global and local, or "glocal" thinking. Through curriculum action research, I explored the process of writing site-specific curriculum that focuses on publicly available, local works of art and encourages a connection between global experiences and local application. I have completed this research for two communities, one in Ohio and one in Texas, and investigated the similarities and differences that exist in the process and resulting curriculum for each location. Through textual analysis, interviews, curriculum writing, and personal reflections, I identified five essential components of a community-based, glocal art education curriculum: flexibility, authenticity, connectedness, glocal understandings, and publicly available art. Additionally, I developed a template for writing glocally focused, community-based art education curriculum and produced completed curricular units for each of the communities. Finally, I have made suggestions for the future …
Date: December 2017
Creator: Hartman, Jennifer D
System: The UNT Digital Library
When Race Matters: The Influence of Race on Case Clearances in Capital vs. Non-Capital Homicides in Texas (open access)

When Race Matters: The Influence of Race on Case Clearances in Capital vs. Non-Capital Homicides in Texas

Texas leads the nation in the number of executions carried out since capital punishment was reinstated in 1976. Race was a key factor in the 1972 moratorium, and though the Supreme Court allowed for its return under new statutes, race continues to plague the capital punishment legal system. In this study, I examine the influence of race on case clearances in capital and non-capital homicides in Texas, using the extra-legal and non-discretionary theories from existing clearance literature. I find that race influences the probability of cases being cleared in non-capital cases but has no statistically significant effect in clearing capital cases.
Date: December 2017
Creator: Samaniego, Rebekah
System: The UNT Digital Library
Child-Centered Play Therapy with Children Affected by Adverse Childhood Experiences: A Single Case Design (open access)

Child-Centered Play Therapy with Children Affected by Adverse Childhood Experiences: A Single Case Design

Child centered play therapy (CCPT) is a therapeutic intervention that provides the environment for children to work through and heal from difficult experiences through expression of play and therapeutic relationship. It has been demonstrated effective with multiple types of disruptive behaviors. I conducted single-case research to explore CCPT's influence on children who had four or more adverse childhood experiences (ACEs) and provided analysis of data collected from one assessment administered weekly and one assessment at pre-, mid-, and post-intervention: the Strength and Difficulties Questionnaire and the Trauma Symptoms Checklist for Young Children. The two participants (one 8-year-old White American male and one 9-year-old White American female) demonstrated significant improvement in total difficulties and prosocial behaviors. The study revealed potential therapeutic benefits for utilizing CCPT with children who had four or more ACEs. Encompassed in discussion of study results are implications for practice, suggestions for future research, and limitations.
Date: December 2017
Creator: Haas, Sara C
System: The UNT Digital Library
Mediational Pathways between High School Extracurricular Participation and Young Adult Educational Attainment: A Structural Equation Analysis (open access)

Mediational Pathways between High School Extracurricular Participation and Young Adult Educational Attainment: A Structural Equation Analysis

Little is known about the mechanisms by which extracurricular participation in high school influences educational attainment in young adulthood. Also limited is an understanding of the different types of extracurricular participation and how various activities may manifest within the relationship. The purpose of this study was to examine the link between high school extracurricular participation and educational attainment, with social capital, parental expectations, and academic achievement presented as mediators. Additionally, the present study will explore socioeconomic differences in the proposed relationships. The sample consisted of 5,239 ninth through twelfth graders from the National Longitudinal Study of Adolescent Health (Add Health). Structural equation modeling (SEM) and multiple-group SEM were used to test pathways. Extracurricular participation was categorized into sports participation, non-sport participation, mixed participation (including both sport and non-sport), and no participation. Social capital, a latent factor, was measured by the latent variables of family and school capital. Various indicators of family closeness and inclusion of school culture from survey items operationalize social capital. Parental expectations, another latent factor, was measured by one survey indicator using the question of how disappointed would your resident father and mother be if you did not graduate from college. Academic achievement was measured by grade …
Date: December 2017
Creator: Long, Roxanne
System: The UNT Digital Library
Who is Really in Charge Here: An Exploration of the Formation and Empowerment of Opinion Leaders in a Reddit Gaming Community (open access)

Who is Really in Charge Here: An Exploration of the Formation and Empowerment of Opinion Leaders in a Reddit Gaming Community

In an attempt to shed light on the further sophistication of opinion leadership in online communities, this study examined the forces and structures that affect their formation in the League of Legends subreddit. By investigating what users thought about the various types of individuals with which the communicate, the researcher hoped to begin to understand and record how those forces work bother on this particular subreddit and in mass media beyond. Opinion leadership continues to be an integral force in deciding what information is consumed by a public and under what frames and agendas it is contextualized. If researchers can operationalize formal definitions for the influences and structures that occur online, they can better navigate the deep waters that are global communication on the internet.
Date: December 2017
Creator: Carter, Clinton Chase
System: The UNT Digital Library
An Assessment of Extant Euphonium Methodologies for Developing and Performing in the Upper Register (open access)

An Assessment of Extant Euphonium Methodologies for Developing and Performing in the Upper Register

This dissertation presents a categorization of existing methodologies of upper register development for euphoniumists with evaluation of effectiveness and current use of these methodologies. The purpose of this study is to provide euphonium musicians as well as educators with essential references and guides to applicable methods for developing the upper register more effectively with greater efficacy. The assessments of current methodologies include three steps: categorization, summarization, and evaluation. To support the significance why it could be more beneficial than the methodology alone, the dissertation will include the examination of the aspect of biomechanics and ergonomics, suggestions, and discussion of particular issues of the upper register.
Date: December 2017
Creator: Chou, Wei Chien
System: The UNT Digital Library
Stability of Myosin Subfragment-2 Modulates the Force Produced by Acto-Myosin Interaction of Striated Muscle (open access)

Stability of Myosin Subfragment-2 Modulates the Force Produced by Acto-Myosin Interaction of Striated Muscle

Myosin subfragment-2 (S2) is a coiled coil linker between myosin subfragment-1 and light meromyosin (LMM). This dissertation examines whether the myosin S2 coiled coil could regulate the amount of myosin S1 heads available to bind actin thin filaments by modulating the stability of its coiled coil. A stable myosin S2 coiled coil would have less active myosin S1 heads compared to a more flexible myosin S2 coiled coil, thus causing increased force production through acto-myosin interaction. The stability of the myosin S2 coiled coil was modulated by the binding of a natural myosin S2 binding protein, myosin binding protein C (MyBPC), and synthetic myosin S2 binding proteins, stabilizer and destabilizer peptide, to myosin S2. Competitive enzyme linked immunosorbent assay (cELISA) experiments revealed the cross specificity and high binding affinity of the synthetic peptides to the myosin S2 of human cardiac and rabbit skeletal origins. Gravitational force spectroscopy (GFS) was performed to test the stability of myosin S2 coiled coil in the presence of these myosin S2 binding proteins. GFS experiments demonstrated the stabilization of the myosin S2 coiled coil by the binding of MyBPC and stabilizer peptide to myosin S2, while the binding of destabilizer peptide to the same resulted …
Date: December 2017
Creator: Singh, Rohit Rajendraprasad
System: The UNT Digital Library
Historical and Analytical Aspects of William Flackton's Sonatas for Viola and Keyboard (OPUS 2. Nos. 2, 4. 6. 8) with Particular Attention to the Sonata in D Maior (OPUS 2. No. 4) (open access)

Historical and Analytical Aspects of William Flackton's Sonatas for Viola and Keyboard (OPUS 2. Nos. 2, 4. 6. 8) with Particular Attention to the Sonata in D Maior (OPUS 2. No. 4)

These four sonatas of William Flackton (1709-1798) are probably the earliest collection of sonata literature written for the viola. They exist with a few other string sonatas from the Baroque period in England. It is essential to establish their place in English baroque music and to develop a performance milieu or stylistic preference that leads up to and lasts through the time span of Flackton's sonatas. The final tool to establish an interpretive plan will be to present a general analysis of the four sonatas with special emphasis on the D major sonata (opus 2, no. 4).
Date: December 1991
Creator: Rosenbaum, George G. (George Gene)
System: The UNT Digital Library
Body Image as Mediated by Age, Sex, and Relationship Status (open access)

Body Image as Mediated by Age, Sex, and Relationship Status

Traditionally, body image research has focused on young women. However, there are indications of cultural shifts which extend physical appearance pressures to both men and women, as well as to middle-aged and older adults. Two hundred and ten subjects were administered objective body image measures including the Figure Rating Scale, the Body Shape Questionnaire, and the Multidimensional Body-Self Relations Questionnaire, as well as projective measures including the Holtzman Inkblot Technique and the Draw-A-Person. The NEO-Five Factor Inventory and the Social Anxiety Subscale were also used to explore variables which might covary with body image. A 3 X 2 X 2 Multivariate Analysis of Covariance (MANCOVA) was utilized with social desirability as the covariate.
Date: December 1993
Creator: Cooper, Caren C. (Caren Connie)
System: The UNT Digital Library
Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange (open access)

Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange

Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland's transition? Accounting is an interactive process that reflects and creates reality. The accounting process facilitates the calculation of the value created by a firm by attempting to trace the flow of resources through the value-creating process, and it identifies, measures, records, summarizes, and reports transactions. How these transactions are internalized determines how they flow through the accounting process, and, because the former SOEs are complex organizations in transition, decisions concerning when and how to record events can be diverse. The primary objective of this study is to provide insight into the accounting transition in Poland by addressing issues of ownership rights, valuation, financial reporting, and disclosure. The research question is: How is accounting transforming and being transformed in Poland? The research question is addressed in …
Date: December 1996
Creator: De la Rosa, Denise M. (Denise Mary), 1949-
System: The UNT Digital Library