Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to initiate change toward providing useful social ameliorations. If accounting theorists extend this idea to the accounting lexicon.s description of investments in human resources, investors and other accounting user groups might gain greater insight into how a firm fosters and nourishes human capital. I tested three hypotheses related to this issue by administering an experiment designed to assess financial analysts. perceptions about alternative financial statement treatments of human resources in an investment recommendation task. I predicted that (1) analysts' perceptions of the reliability (relevance) of the information they received would decrease (increase) as the treatment of human resources increasingly violated GAAP (became more current-oriented), (2) analysts exposed to alternative accounting treatments would report a lower …

The purpose of this study was to identify and analyze sales people's perceptions of performance appraisal criteria in a telecommunications corporation. The study was prompted by the perceived disillusionment of the sales people with the current performance appraisal criteria. The perceptions of 67 sales people were assessed using a questionnaire developed by the researcher. One-way analysis of variance procedures (ANOVA) were used to determine if there were statistically significant differences in premise and telemarketing sales people's perceptions of performance appraisal criteria. Findings indicated that there were no statistically significant difference in premise and telemarketing sales people's perceptions of the 38 performance appraisal criteria statements. Findings did not indicate a statistically significant difference in premise and telemarketing sales people's perceptions of the performance criteria statements, the attitude or satisfaction statements, and the peripheral issue statements. Based on this study, the sales people appear to have clear perceptions of the performance appraisal criteria.

The purpose of this research was to study the attitudes of Korean and American early childhood educators concerning gifted children and programs aimed specifically at meeting their needs. The study examined general attitudes towards giftedness and gifted education programs and factors that might affect those attitudes. The study also examined desirable environments for young gifted children. Twenty-item questionnaires were developed and logically divided into six sections (identification, teacher environment, classroom environment, parent environment, educational rights, and program). A systematic process of development, analysis, and refinement of the questionnaire was done. The questionnaires were given randomly to American educators attending the 1996 National Association for the Education of Young Children (NAEYC) conference. A random Korean sample included early childhood educators listed in the Korean Association for Early Childhood Education Directory (1995-1996) and the Korean Association for Child Care Directory (1995-1996). All subjects were members of one of three groups: (a) teacher educators, (b) teachers, and (c) administrators/directors. The surveys found agreement between Korean and American early childhood educators on the importance of knowing the strengths of individual gifted children, the need to stimulate higher order thinking skills, the rights of gifted children to an appropriate education, a perception of more work …

Borel determinacy states that if G(T;X) is a game and X is Borel, then G(T;X) is determined. Proved by Martin in 1975, Borel determinacy is a theorem of ZFC set theory, and is, in fact, the best determinacy result in ZFC. However, the proof uses sets of high set theoretic type (N1 many power sets of ω). Friedman proved in 1971 that these sets are necessary by showing that the Axiom of Replacement is necessary for any proof of Borel Determinacy. To prove this, Friedman produces a model of ZC and a Borel set of Turing degrees that neither contains nor omits a cone; so by another theorem of Martin, Borel Determinacy is not a theorem of ZC. This paper contains three main sections: Martin's proof of Borel Determinacy; a simpler example of Friedman's result, namely, (in ZFC) a coanalytic set of Turing degrees that neither contains nor omits a cone; and finally, the Friedman result.

The purpose of this study was to analyze the characteristics of teacher directed modeling evidenced in the practices of three experienced high school choral directors. Research questions were: 1. What modeling activities were exhibited in each teacher's rehearsals? 2. When viewing a 45-minute composite tape of each teacher's instructional activities representative of all rehearsals, what instructional behaviors did each choral director recognize and identify as modeling? 3. What instructional episodes on the composite tape not identified by the teachers contained elements of modeling? 4. What other episodes from the remainder of each choral director's rehearsal practice contributed to an understanding of modeling? Videotapes of three high school choral directors were recorded over the course of one semester. Excerpts from rehearsals were combined to form a 45-minute composite tape of each choral director. A text transcription was made of the composite tape. Participant directors viewed their tape and identified instructional episodes that they recognized as examples of modeling. Identifications were analyzed, and descriptive categories of modeling behaviors were established. Modeling was found to be a teacher generated or delegated act of demonstration. Demonstrations were musical or non-musical and belonging to either of three distinct categories: audible, visible, or process modeling. Subdivisions …

Aspartate transcarbamoylase (ATCase) catalyzes the first committed step in the pyrimidine biosynthetic pathway. Bacterial ATCases have been divided into three classes, class A, B, and C, based on their molecular weight, holoenzyme architecture, and enzyme kinetics. Moraxella bovis is a fastidious organism, the etiologic agent of infectious bovine keratoconjunctivitis (IBK). The M. bovis ATCase was purified and characterized for the first time. It is a class A enzyme with a molecular mass of 480 to 520 kDa. It has a pH optimum of 9.5 and is stable at high temperatures. The ATCase holoenzyme is inhibited by CTP > ATP > UTP. The Km for aspartate is 1.8 mM and the Vmax 1.04 µmol per min, where the Km for carbamoylphosphate is 1.05 mM and the Vmax 1.74 µmol per min.

An aspartate transcarbamoylase (ATCase) gene from Bordetella pertussis was amplified by PCR and ligated into pT-ADV for expression in Escherichia coli. This particular ATCase (pyrB) was an inactive gene found adjacent to an inactive dihydroorotase (DHOase) gene (pyrC'). This experiment was undertaken to determine whether this pyrB gene was capable of expression alone or if it was capable of expression only when cotransformed with a functional pyrC'. When transformed into E. coli TB2 pyrB-, the gene did not produce any ATCase activity. The gene was then co-transformed into E. coli TB2 pyrB- along with a plasmid containing the pyrC' gene from Pseudomonas aeruginosa and assayed for ATCase activity. Negative results were again recorded.

Aerogels are highly porous, low dielectric constant (low k) materials being considered by the semiconductor industry as an interlayer dielectric. Low k materials are needed to overcome capacitance problems that limit device feature sizes. Precursors triethoxyfluorosilane (TEFS) and tetraethoxysilane (TEOS) were used to prepare bulk aerogels. Samples were prepared by sol-gel methods, and then carbon dioxide supercritically-dried. Effects of varying the water to precursor ratio were studied with respect to aerogel properties and microstructure. Methods of analysis for this study include FTIR-ATR, TEM, RBS, EDS, SEM, dielectric constant determination by impedance and surface area by gas adsorption. Si-F bonds were determined to be present in both acid- and base-catalyzed TEFS as well as HF-catalyzed TEOS. Fluorine promotes a fractal network microstructure as opposed to a particle-like microstructure. Surface area and dielectric constant were determined to increase slightly with increases in the water to precursor ratio.

Historians often emphasize the physical features of battleterrain, weaponry, troop formations, earthworks, etc.in assessments of Civil War combat. Most scholars agree that these external combat conditions strongly influenced battle performance. Other historians accentuate the ways in which the mental stresses of soldiering affected combat performance. These scholars tend to agree that fighting effectiveness was influenced by such non-physical combat conditions as unit cohesion, leadership, morale, and emotional stress. Few authors argue that combat's mental influences were more significant in determining success or failure than the physical features of the battlefield. Statistical analysis of the 465 tactical engagements fought by twenty-seven Federal regiments in the First Division of the Army of the Potomac's Second Corps throughout the American Civil War suggests that the mental aspects of battle affected fighting efficiency at least as muchand probably more thancombat's physical characteristics. In other words, the soldiers' attitudes, opinions, and emotions had a somewhat stronger impact on combat performance than their actions, positions, and weaponry.

Sensilla styloconica on the proboscis of 107 species of North American and tropical butterflies were comparatively studied using the scanning electron microscope. Focus was on 76 species of North American Nymphalidae representing 45 genera and 11 subfamilies. Nomenclature for generalized and specific types of nymphalid sensilla is proposed. Written descriptions and micrographs are presented for each species studied. Morphological features were generally consistent for all or most species within genera and sometimes within subfamilies, with specified exceptions. Statistical analysis revealed significant differences for six of eight variables tested between two distinct feeding guilds of North American Nymphalidae. Average number, density, extent of proboscis coverage with sensilla, their total length, and shoulder spine length were all significantly greater in the non-nectar feeding guild than in nectar feeders, and may indicate adaptation for greater efficiency in feeding on flat surfaces. The greater frequency of apical shoulder spines in non-nectar feeders may represent adaptation for protection of sensory pegs from mechanical abrasion during feeding, or for anchoring the flexible proboscis tip to the surface. Correlation analysis revealed 9 out of 28 positive correlations in nectar feeders and 5 out of 28 in non-nectar feeders. Results of preliminary cladistic analysis were not considered to …

Media sociologists have produced much research on the systems of production of media content. Photojournalism, however, largely has been ignored in these studies. This paper presents the findings of an ethnographic study of work routines and photojournalism practices at three newspapers. The study explored the extent to which routines and practices are affected by professional norms and values and organizational needs and beliefs. The study also explored how these factors influence the content and aesthetic qualities of newspaper photographs. Findings suggest that photo editors and photojournalists operate under many of the same constraints as other media workers. The findings also show that photojournalists are socialized to newspapers. expectations by fellow photographers and photo editors. To gauge professional accomplishments, photojournalists rely on peers, professional organizations and competitions.

his study compares ethnic, age, and gender differences concerning attitudes and behaviors toward death, dying, and bereavement among Caucasian, African, Hispanic, and Asian American adult participants in north Texas with the results of a 1976 study by Kalish and Reynolds on death attitudes and behaviors of Caucasian, African, Mexican, and Japanese American adult participants in Los Angeles, California. A modified version of Kalish and Reynolds' study questionnaire was administered to 526 respondents (164 Caucasian, 100 African, 205 Hispanic, and 57 Asian Americans) recruited from community and church groups. Findings of this study were compared with those of Kalish and Reynolds in specific areas, including experience with death, attitudes toward one's own death, dying, and afterlife, and attitudes toward the dying, death, or grief of someone else. Data was analyzed employing the same statistical tools as those used by Kalish and Reynolds, i.e., chi square calculations, frequencies, percentages, averages, and analyses of variance. As compared with the earlier study, results indicated that this study's participants were less likely to have known as many persons who had died recently or to state they would try very hard to control grief emotions in public. Present study participants were more likely to have visited …

The Council for Accreditation of Counseling and Related Education Programs (CACREP) is the accrediting body for the field of counselor education. Since the inception of the standards, several individuals have published journal articles reviewing the strengths and weaknesses of CACREP accreditation. The purpose of this study was to do a preliminary survey of the opinions of individuals within CACREP accredited programs to discover the effects of accreditation on programs. The survey of opinions from respondent CACREP accredited programs indicated interesting results. The eleven frequently held beliefs about improvements after accreditation was substantiated by the number, the percentage, and the Chi Square results from respondent programs. Therefore, after CACREP accreditation, most programs reported the opinion that: students have higher grade point averages and test scores; students are younger, learn better, and receive more employment opportunities; a higher percentage of students pass the licensed professional counselor examination; average scores are higher on the nationally certified counselor examination; programs receive more applicants and faculty is more professionally active, publishes more, and presents more. The second part of the survey indicated that a large percentage of respondent programs offer courses beyond the CACREP core curriculum experiences (91%) and that a variety of courses are …

This thesis presents a model for developing site-specific contingency plans to be used during spill response, remediation, and post-spill monitoring using the Strategic Petroleum Reserve's Bryan Mound site as a case study. Bird and vegetation observations provide baseline data for biological conditions, and sediment sampling for total petroleum hydrocarbons serves as a chemical component of the model. Results demonstrate previously unknown conditions that would hinder remediation and affect the persistence of petroleum contaminants. Results also established previously unmapped dominant bird and vegetation types likely to be impacted by a spill at the site. This model points to a reconsideration of individual facilities' responsibilities when planning for large-scale disasters and protecting the sensitive ecosystems surrounding their sites.

Resources are said to be fragmented in the network when they are available in non-contiguous blocks, and calls are dropped as they may not end sufficient resources. Hence, available resources may remain unutilized. In this thesis, the effect of resource fragmentation (RF) on RSVP-controlled networks was studied and new algorithms were proposed to reduce the effect of RF. In order to minimize the effect of RF, resources in the network are dynamically redistributed on different paths to make them available in contiguous blocks. Extra protocol messages are introduced to facilitate resource redistribution in the network. The Dynamic Resource Redistribution (DRR) algorithm when used in conjunction with RSVP, not only increased the number of calls accommodated into the network but also increased the overall resource utilization of the network. Issues such as how many resources need to be redistributed and of which call(s), and how these choices affect the redistribution process were investigated. Further, various simulation experiments were conducted to study the performance of the DRR algorithm on different network topologies with varying traffic characteristics.

The purpose of this study is to develop an e-government readiness model and to test this model. Consistent with this model several instruments, IS assessment (ISA), IT governance (ITG), and Organization-IS alignment (IS-ALIGN) are examined for their ability to measure the readiness of one organization for e-government and to test the instruments fit in the proposed e-government model. The ISA instrument used is the result of adapting and combining the IS-SERVQUAL instrument proposed by Van Dyke, Kappelman, and Pybutok (1997), and the IS-SUCCESS instrument developed by Kappelman and Chong (2001) for the City of Denton (COD) project at UNT. The IS Success Model was first proposed by DeLone and McLean (1992), but they did not validate this model. The ITG instrument was based on the goals of the COD project for IT governance and was developed by Sanchez and Kappelman (2001) from UNT. The ISALIGN instrument was also developed by Sanchez and Kappelman (2001) for the COD project. It is an instrument based on the Malcolm Baldrige National Quality Award (MBNQA) that measures how effectively a government organization utilizes IT to support its various objectives. The EGOV instrument was adapted from the study of the Action-Audience Model developed by Koh …

As a result of the reauthorization of the Individuals with Disabilities Education Act of 1997, schools must now consider positive behavioral interventions and strategies to address problem behavior of students with Emotional/Behavioral Disorders (E/BD). Given the poor behavioral, academic, and social outcomes for these students, there is a compelling need to identify effective, proactive interventions. Current literature has well established the ineffectiveness of traditional, punitive, and consequence-laden strategies to deal with behaviors. Research has shown the manipulation of antecedent stimuli, in the form of curricular adaptations, can provide a positive, proactive means of managing behavior. Specifically, curriculum modifications, based on student interest, are proposed as a positive, proactive strategy used to manipulate antecedent stimuli to improve the behavior of students with E/BD. The purpose of this study was to investigate the manipulation of antecedent stimuli through the implementation of individualized, curricular adaptations, based on student interest, to reduce the problem behavior of students exhibiting disruptive behaviors. A second purpose was to explore the effect of those adaptations on the behavior motivation of students with E/BD. In this study, curriculum modifications based on student interest were used to reduce disruptive behavior, increase desirable behavior, and effect change in the motivation for …

Children's response to a resistance-to-temptation (RTT) task was investigated under three punishment threat conditions: negative consequence, removing an anticipated reward, and no explicit punishment. Ninety first and second graders participated in the RTT task and seventy-three parents completed the Behavior Assessment System for Children and the Psychopathy Screening Device. As only 4% of children transgressed, results are unclear. Hypotheses tested using approximations of transgression showed no differences in RTT. Children with temperaments characterized by hyperactivity, impulsivity, attention problems, and conduct problems (HIA-CP) had the highest levels of psychopathic traits compared to all others. In addition, spanked children were rated as having significantly more behavioral problems than non-spanked children. Limitations of the current study and suggestions for future research are discussed.

Using an experimental-comparison group design, data were collected at the beginning and end of a semester to assess the effect of a human sexuality course on students' sexual knowledge, sexual attitude, and sexual behaviors. Data analysis by t-tests showed statistical differences between the experimental and comparison group only on sexual knowledge scores ( p < .001), with the experimental group scoring higher. T-tests showed statistical difference between males and females in sexual attitude (p< .001) and sexual behavior (p< .001) with women scoring higher than men in the experimental group, and also when experimental and control groups were combined. Although not statistically significant, women scored higher in sexual knowledge than males.

The effects of graduated exposure, modeling and contingent social attention on tolerance to skincare products were evaluated with two boys with autism who displayed tactile defensiveness. Upon each presentation step of skincare products the number of positive and negative responses and successful step completion were measured. Procedures included modeling, presenting graduated opportunities, and providing social attention for step completion. Step advancement occurred if a child engaged in a step independently, without excessive refusals. A changing criterion design and a multiple baseline were employed to evaluate effects of this treatment package. Children demonstrated more positive and fewer negative responses as they completed the graduated steps. Effects maintained in follow-up observations.

This study analyzed the effects of restricting the response space and selfevaluation on students' handwriting quality in two beginning handwriters and two experienced handwriters. Students executed letters with and without using a transparent overlay, in a multiple-baseline-across-letters design. The use of the transparent overlay included drawing letters in a space restricted by the transparency; overlaying a model letter on top of the written letter and; evaluating if the two letters matched. Letter quality immediately improved when overlays were used, and handwriting quality maintained when the writing response was not restricted by the overlay transparency. Prompting and feedback were delivered contingent on on-task behavior. Analysis was based on three different measurement systems.

The purpose of this study was to investigate the effectiveness of teaching reading through discussion of text structures on students' reading comprehension. The design of the study was a Pretest-Posttest Control-Group Design. One hundred twenty-six sophomore and senior Thai college students majoring in English and attending afternoon English classes participated in the 10-week study and were randomly assigned to an experimental group and a control group. The experimental group received reading instruction in the characteristics of narrative and expository text structures and how to discuss the details of story by applying knowledge of text structures. The control group, on the other hand, read each story silently by themselves and answered comprehension questions. The posttest means of the two groups were compared, and a t test was used to test the significance difference of the means. The results did not reveal any differences between the means. The short time of the intervention may be a crucial factor that made the two strategies yield the same effects. However, the survey responses showed the participants liked reading through discussion of text structures more than reading by themselves.

The purpose of this study was to compare the effects of Web-based learning (WBL) versus those of traditional instructor-based learning (IBL) on student knowledge and satisfaction based on student learning styles. Other goals were to determine if WBL is more effective for those with a particular learning style. The study examined a sample of undergraduate students who were enrolled in the college algebra offered as both oncampus instructor-based (traditional) and Web-based at the university of North Texas (UNT). A total of 36 Web-based students and 58 instructor-based students participated in this study. This study utilized a posttest-only intact group. The Kolb Learning Style Inventory (LSI) measured the learning styles of students. This study used learning methods (Web-based learning (WBL), instructor-based learning (IBL)), and learning styles (Diverger, Converger, Assimilator, and Accommodator) as independent variables. Student knowledge and student satisfaction was measured at the end of the course as independent variables. Based upon the results of the LSI, post-learning exam, and satisfaction a series of two-way analysis of variance (ANOVA 4x2) techniques and independent variable tests was used for each of the dependent variables, knowledge and satisfaction, based on a student's learning styles. The results revealed that students' learning styles were statistically …

The purpose of this study was to explore the use of EEG biofeedback in a school setting to assist students who had attentional challenges. The equipment for implementing biofeedback was relatively inexpensive and was easily integrated into the school setting. Twenty students ranging in age from 7 to 17 were recruited for this study. Data was used from 14 subjects, 12 males (2 Hispanic, 1 African American, and 10 Caucasian) and 2 females (1 Hispanic, 1 Caucasian.) The subject pool was reduced due to non-compliance or the students. moving from the school district. Significant effect size was obtained in the treatment group in areas pertaining to visual perception and motor coordination. However, significant effect sizes in other areas were obtained when the control group scores worsened. The inclusion of student subjects who, perhaps, did not meet stringent criterion of attention deficit may have skewed the results. The small number of students in the study may have hindered accurate measures of statistical significance. Conversely, the information obtained from this study may offer insight to school districts in providing their students an alternate/adjunct to psychopharmacological medication and a non- invasive method of helping students with psycho-social challenges.