To supplement earnings reported under generally accepted accounting principles (GAAP), public companies often voluntarily report alternative measures of earnings called non-GAAP earnings (NGE). These companies assert that NGE exclude the effect of non-recurring transactions, thereby helping users of financial information to better assess the company's past performance and prospects. Because NGE measures are not well defined, managers can exploit the inherent discretion in calculating NGE to mislead users. Prior studies provide arguments and evidence on the informative as well as opportunistic use of NGE. However, the studies have examined the characteristics and informativeness of NGE with a focus on U.S. companies. The results of studies that consider the NGE disclosure by U.S. companies may not be generalizable to the cross-listed companies because foreign financial reporting standards are different from the U.S. GAAP. Further, prior studies report a difference in earnings quality of U.S. firms and cross-listed firms, which can also result in a difference in the informativeness of their NGE. To fill this gap in literature, I examine whether the informativeness of NGE of cross-listed companies is different from that of U.S. companies. This study contributes to the debate on the informativeness of NGE. It provides evidence that in general, …

There is great expectation that oil development in Ghana will catapult the nation towards prosperity and lead to drastic improvement in the wellbeing of Ghanaians. However, there is also concern that Ghana could fail to achieve these due to the resource curse notwithstanding the fact that scholars of the curse have yet to agree on the inevitability of the curse. Resource curse scholars adduce different reasons for its occurrence or absence. One thing common among the scholars, however, is that none discusses environmental justice in the context of the curse. In this dissertation, I examine Ghana's attempts at avoiding the resource curse through policymaking and implementation using the Guidelines on Environmental Assessment and Management of Ghana's offshore oil sector as a case study. I argue that a strong environmental justice frame is required to avert the curse in Ghana. Specifically, I assess the policy process in Ghana's oil sector, the institutional framework for managing the sector, and analyze the perception of environmental justice for policymaking. The outcome of these assessments show that although the policy process requires broadening for full and effective participation, Ghana has checks and balances policies to avert the resource curse and to deliver environmental justice in …

Dance is an enjoyable activity that children can engage in across the lifespan. Many children with autism have limited leisure activity, such as dance, and also have challenges in terms of overall health related to physical activity. Previous research suggests that there are both immediate and prolonged benefits of exercise. The purpose of the present study was to evaluate the effects of a group dance period on on-task behavior, social attending, affect, stereotypic behavior, and disruptive behavior of three girls diagnosed with autism. The experimenter employed a reversal to evaluate the effects of a "dance party" on a range of behaviors over time. During dance activities, staff and children danced as a group and were observed before and after the dance period. During baseline there was no dance party. While no differences were found across measures, the children did have high levels of favorable affect during the dance party. The results are discussed in the context of previous literature and directions for future studies.

The purpose of this study was to ascertain student and teacher perceptions of the environment in which student learning takes place and their perceptions of how it has helped them in the cognitive and social domains. Data collected were through student and teacher perception surveys, student and teacher perception questionnaires, classroom observations, student focus group discussions, and teacher interviews. Themes that emerged from the data sources were student interactions, students' autonomy in personalizing their learning space, teacher perceptions of comfort in the classroom, and student perceptions of comfort in the classroom. The findings of this study point to four recommendations for educational leaders to ensure the effective implementation of new and dynamic learning spaces: (1) consult and support teacher and students, (2) provide professional development, (3) visit campuses and other learning spaces, and (4) add color. In order for real change to take place, teachers need to enquire about and embrace student preferences and allow for the discomfort that will be present when trying something new. Teachers must be willing to relinquish control of the learning experience for the student in order to allow for possibilities in personalized learning on the part of the student. They must risk initial failure …

This publication of the Dallas-Fort Worth Section of the American Chemical Society includes information about research, prominent scientist, organizational business, and various other stories of interest to the community.

This paper applies the analytic hierarchy process to evaluate collection development strategies for an institutional repository.

This thesis presents a research effort aimed at developing a stronger, lighter, and more economic shelter using rigid wall panels. Reported herein is insulation research, wall and roof panel design and testing, floor section modeling and strength calculations, and cost and weight calculations. Beginning stages focus on developing solid wall and roof panels using cold-formed steel corrugated sheathing and members, as well as polyurethane spray foam for insulation. This research includes calculating uniform load density, to determine the overall strength of the panel. The next stage focuses on the flexural strength of the wall and roof panels, as well as finalizing the floor design for the shelter. This includes determining maximum flexural strength required to meet the standards set by the project goal. Direct strength method determined the correct thickness of members to use based on the dimension selected for the design. All Phases incorporated different connection methods, with varied stud spacing, to determine the safest design for the new shelters. Previous research has shown that cold-formed steel corrugated sheathing performs better than thicker flat sheathing of various construction materials, with screw and spot weld connections. Full scale shear wall tests on this type of shear wall system have been …

This dissertation attempts to answer how social and economic mechanisms operate in individual, community and state levels to impact volunteering. Both social processes and economic factors significantly impact the amount of volunteering. However, researchers have a tendency to explain volunteering only by one of these factors. As both theories are equally important in explaining volunteerism, the development of a coherent theory is necessary to combine economic and social theories. This dissertation suggested that, when evaluated together, the influences of the economic factors on volunteering diminish as individuals get more connected with the other members of the society. The three-level analysis of the volunteering largely supports the primary hypothesis of the dissertation that economic concerns for volunteering are crowded out when individuals or the society is highly connected. This finding can help practitioners design better strategies to enhance volunteering such as creating opportunities for the members of the society to interact with each other.

This study evaluated a revised version of the Stress-Related Growth Scale (SRGS-R). The SRGS-R has two major differences from the Stress-Related Growth Scale (SRGS). It uses neutral wording of items instead of the original positively worded items, and it uses positive and negative scaling choices. This study included participants (N = 764) recruited through Amazon MTurk. There were three versions of the SRGS-R tested - the SRGS with neutral wording of items only (SRGS-R-N), the SRGS with positive and negative scaling only (SRGS-R-S), and the SRGS-R, with both changes. We randomly assigned participants to complete one of four PTG measures - the SRGS-R-N, SRGS-R-S, SRGS-R, or the Posttraumatic Growth Inventory (PTGI). The PTGI elicited the largest levels of reported PTG, while the SRGS-R elicited the smallest levels. The two modified versions displayed scores between the SRGS-R and the PTGI in the small and moderate growth groups. In the current study the SRGS-R was negatively related to PTSD symptoms, depression, anxiety (negative, but not statistically significant), global distress (negative, but not statistically significant), and avoidance-focused coping (negative, but not statistically significant), and positively related to positive well-being, quality of life, problem-focused coping, and emotion-focused coping. In comparison, the PTGI was unrelated …

Component failures can result in catastrophic behaviors in safety critical embedded systems, sometimes resulting in loss of life. Component failures can be treated as off nominal behaviors (ONBs) with respect to the components and sub systems involved in an embedded system. A lot of research is being carried out to tackle the problem of ONBs. These approaches are mainly focused on the states (i.e., desired and undesired states of a system at a given point of time to detect ONBs). In this paper, an approach is discussed to detect component failures and critical components of an embedded system. The approach is based on fault tree analysis (FTA), applied to the requirements specification of embedded systems at design time to find out the relationship between individual component failures and overall system failure. FTA helps in determining both qualitative and quantitative relationship between component failures and system failure. Analyzing the system at design time helps in detecting component failures and critical components and helps in devising strategies to mitigate component failures at design time and improve overall safety and reliability of a system.

Today, there is a growing number of buildings in a neighborhood and business parks that are utilizing renewable energy generation, to reduce their electric bill and carbon footprint. The most current way of implementing a renewable energy generation is to use solar panels or a windmill to generate power; then use a charge controller connected to a battery bank to store power. Once stored, the user can then access a clean source of power from these batteries instead of the main power grid. This type of power structure is utilizing a single module system in respect of one building. As the industry of renewable power generation continues to increase, we start to see a new way of implementing the infrastructure of the power system. Instead of having just individual buildings generating power, storing power, using power, and selling power there is a fifth step that can be added, sharing power. The idea of multiple buildings connected to each other to share power has been named a microgrid by the power community. With this ability to share power in a microgrid system, a catastrophic event which cause shutdowns of power production can be better managed. This paper then discusses the data …

Using a phenomenological approach, this qualitative study examined the perspectives of Latino parents and their involvement in the decision of their child to enroll in an advanced mathematics course in sixth grade. Since enrollment in Algebra I in high school is said to be a strong predictor of college attainment and with the growing number of Latino students across the nation, this study has the potential to help district and campus leaders establish whole-school systems for communicating with Latino parents to encourage their children to enroll in advanced mathematics courses at earlier grades. Participants in this study included four sixth-grade students enrolled in an advanced mathematics course, four enrolled in regular mathematics, their mother or father, two mathematics teachers, a school counselor, and two district administrators. Data analyzed included audio recordings of semi-structured interviews of each of the participants. The findings suggested that the district has proactively developed a systematic process of creating that includes six data points to create a student profile of students that will do well in advanced mathematics. This process is helping the district close the gap between total Latino school enrollment and the enrollment of Latino students in advanced mathematics. The findings also suggested that …

Meta-analyses are conducted to synthesize the quantitative results of related studies. The random-effects meta-analysis model is based on the assumption that a distribution of true effects exists in the population. This distribution is often assumed to be normal with a mean and variance. The population variance, also called heterogeneity, can be estimated numerous ways. Accurate estimation of heterogeneity is necessary as a description of the distribution and for determining weights applied in the estimation of the summary effect when using inverse-variance weighting. To evaluate a wide range of estimators, we compared 16 estimators (Bayesian and non-Bayesian) of heterogeneity with regard to bias and mean square error over conditions based on reviews of educational and psychological meta-analyses. Three simulation conditions were varied: (a) sample size per meta-analysis, (b) true heterogeneity, and (c) sample size per effect size within each meta-analysis. Confidence or highest density intervals can be calculated for heterogeneity. The heterogeneity estimators that performed best over the widest range of conditions were paired with heterogeneity interval estimators. Interval estimators were evaluated based on coverage probability, interval width, and coverage of the estimated value. The combination of the Paule Manel estimator and Q-Profile interval method is recommended when synthesizing standardized mean …

Parents make decisions on behalf of their children on a daily basis. Some parents in the United States face the unique decision of whether or not to allow football participation for their child at a very young age. Using sensemaking theory, I examined how parents assessed the risks involved in making the decision to allow their child to play tackle football. I interviewed 24 participants in the form of 12 parental couples who had children playing middle school football and coded their responses to identify themes and strategies for risk assessment. Themes that emerged were decision-agency (parent and child agency), risk assessment (downplaying risk, acknowledgement of risk with rationalizations, zero risk assessment), and decision-making concepts (cultural influence, familial identity, social influences, information sources). I expanded on the sensemaking supposition of individual identity by arguing that familial identity can also impact decision-making. A key finding to this study was the typology of parents that emerged including football families-parent agency, hesitant family- parent agency, and child focused family-child agency. The type of family reflected families' reception to community culture, impact of social influence, and openness to information sources. Family type also impacted the risk assessment process and belief of control over outcomes …

This qualitative multiple case study aims to describe the experiences of two Black women who chose to leave the classroom and transition to other roles within the field of education. Using metaphorical analysis, this study employed the four-capital theoretical framework. This framework connects human capital, structural capital, social capital, and positive psychological capital as factors related to teacher attrition and retention. This study illustrates how the participants' experiences fit into the four-capital theoretical framework and highlights the metaphors the participants use to describe their transition. The researcher conducted two semi-structured open-ended interviews in which the participants were asked to describe their experiences in the classroom as well as their experiences in their new positions. The researcher analyzed the metaphors used by the participants and categorized their responses based on the four capitals. The identified metaphors offered a vivid description of the participants' experiences. The results indicated that although the experiences of the participants are similar to those found throughout the literature, the four-capital theory helps describe their experiences more holistically. Rather than having isolated reasons for leaving the classroom, the attrition of the participants can be explained by examining the interconnectedness of the various capitals. These findings suggest that teacher …

Many industries including the medical, aerospace, and automobile industries have increasingly adopted the use of shape memory alloys (SMAs) for a plethora of applications due to their unique thermomechanical properties. From the commercially available SMAs in the market, binary NiTi SMAs have shown the most desirable properties. However, SMA properties can be significantly affected by the fabrication process. One of the most familiar applications of NiTi SMAs is in the design of actuating devices where the shape memory effect properties are highly advantageous. Spring NiTi SMA actuators are among the most commonly used and are generally made by torsion loading a straight wire. Consequently, stress concentrations are formed causing a reduction in recovery force. Other methods for producing springs and other NiTi SMA components is the fast emerging manufacturing method of additive manufacturing (AM). AM often uses metal powders to produce the near-net shape components. A major challenge for SMAs, in particular, is their well-known composition sensitivity. Therefore, it is critical to control composition in NiTi SMAs. In this thesis, a novel method for processing NiTi SMAs for pre-alloyed NiTi SMA powders and springs is presented. A low pressure and low temperature hydriding-pulverization-dehydriding method is used for preparing the pre-alloyed …

Geography has been a central element in shaping conflict through the ages, and is especially important in determining which states fight, why they fight, when they fight, and more importantly, where they fight. Despite this, conflict literature has primarily focused on human geography while largely ignoring the geospatial context of ‘where' conflict occurs, or crucially, doesn't occur. Territorial disputes are highly salient issues that quite often result in militarized disputes. Terrain has been key to mitigating conflict even in the face of major variance in state capability and power projection. In this study I investigate how terrain characteristics interact with power projection, opportunity, and willingness and the impact this has across territorial disputes. Exploring terrain's interaction with these concepts and its effect among different types of conflict furthers our understanding of the questions listed above.

This study examines changes over time in 40 different Sherlock Holmes films and 39 television series and movies spanning from 1900 to 2017. Quantitative observations were mixed with a qualitative examination. Perceptions of law enforcement became more positive over time, the types of crime did not vary, and representation of race and gender improved over time with incrementally positive changes in the representation of queer, mentally ill, and physically handicapped individuals. The exact nature of these trends is discussed. Additionally, the trends of different decades are explored and compared. Sherlock Holmes is mostly used as a vehicle for storytelling rather than for the salacious crimes that he solves, making the identification of perceptions of crime in different decades difficult. The reasons for why different Sherlock Holmes projects were created in different eras and for different purposes are discussed.

My experiment concerned the influence of chronobiological (circadian) rhythm on fatigue, effort, and cardiovascular (CV) response. It evaluated responses of morning people (Larks) presented an easy or difficult recognition memory task at a time congruent or incongruent with their rhythm. Based on an extension of a conceptual analysis of fatigue influence, my central prediction was that circadian rhythm would combine interactionally with task difficulty to determine effort and associated CV responses. Specifically, effort and associated CV responses were expected to be (1) positively correspondent to task difficulty in the morning (stronger where difficulty is high), but (2) negatively correspondent to difficulty in the evening (stronger where difficulty is low). Preliminary results showed concerning gender effects on difficulty appraisal of the task, thus we examined women and men's data separately. CV findings for women were broadly, but not completely, consistent with predictions. Analyses revealed no group differences in CV response for Lark men.

NiTi-based shape memory alloys (SMAs) offer a good combination of high-strength, ductility, corrosion resistance, and biocompatibility that has served them well and attracted the attention of many researchers and industries. The alloys unique thermo-mechanical ability to recover their initial shape after relatively large deformations by heating or upon unloading due to a characteristic reversible phase transformation makes them useful as damping devices, solid state actuators, couplings, etc. However, there is a need to increase the temperature of the characteristic phase transformation above 150 °C, especially in the aerospace industry where high temperatures are often seen. Prior researchers have shown that adding ternary elements (Pt, Pd, Au, Hf and Zr) to NiTi can increase transformation temperatures but most of these additions are extremely expensive, creating a need to produce cost-effective high temperature shape memory alloys (HTSMAs). Thus, the main objective of this research is to examine the relatively unstudied NiTiZr system for the ability to produce a cost effective and formable HTSMA. Transformation temperatures, precipitation paths, processability, and high-temperature oxidation are examined, specifically using high energy X-ray Diffraction (XRD) measurements, in NiTi-20 at.% Zr. This is followed by an in situ XRD study of the phase growth kinetics of the favorable …

The Composers' Collective, founded by leftist composers in 1932 New York City, sought to create proletarian music that avoided the "bourgeois" traditions of the past and functioned as a vehicle to engage Americans in political dialogue. The Collective aimed to understand how the modern composer became isolated from his public, and discussions on the relationship between music and society pervade the radical writings of Marc Blitzstein, Charles Seeger, and Elie Siegmeister, three of the organization's most vocal members. This new proletarian music juxtaposed revolutionary text with avant-garde musical idioms that were incorporated in increasingly greater quantities; thus, composers progressively acclimated the listener to the dissonance of modern music, a distinctive sound that the Collective hoped would become associated with revolutionary ideals. The mass songs of the two Workers' Song Books published by the Collective, illustrate the transitional phase of the musical implementation of their ideology. In contrast, a case study of the song "Chinaman! Laundryman!" by Ruth Crawford Seeger, a fringe member of the Collective, suggests that this song belongs within the final stage of proletarian music, where the text and highly modernist music seamlessly interact to create what Charles Seeger called an "art-product of the highest type."

In this study, we used UV-ozone Ar sputtering, X-ray photoelectron and ultra-violet photoelectron spectroscopies and sputtering based depositions of RuO2 and Se nano-layers on indium tin oxides (ITOs). We elucidated the effect of Ar sputtering on the composition and chemistry of Sn rich ITO surface. We demonstrated that while a combination of UV-ozone radiation and Ar sputtering removes most of the hydrocarbons responsible for degrading the work function of ITO, it also removes significant amount of the segregated SN at the ITO surface that's responsible for its reasonable work function of 4.7eV. We also demonstrated for the first time that sputtering cleaning ITO surface leads to the reduction of the charge state of Sn from Sn4+ to Sn2+ that adds to the degradation of the work function. For the nano-layers coverage of ITO studies, we evaluated both RuO2 and Se. For RuO2 coated ITO, XPS showed the formation of a Ru-Sn-O ternary oxide. The RuO2 nano-layer reduced the oxidation state of Sn in the Sn-rich surface of ITO from +4 to +2. The best work function obtained for this system is 4.98eV, raising the effective work function of ITO by more than 0.5 eV. For the Se coated ITO studies, …

The purpose of this study is to research the music of Geonyong Lee (이건용), one of the most recognized active Korean composers, while determining Lee's intent to compose with influences from both Western and traditional Korean music. This paper analyses Lee's violin works Rhapsody for Piano and Violin and Heoten Garak, and explains the cultural and historical significance surrounding both works in terms of traditional Korean music. Lee asserts that his primary influence Rhapsody for Piano and Violin was Nongac (농악), a traditional form of Korean farming music. Similarly, Heoten Garak displays a distinct influence of traditional Korean music genres, Heoten Garak and Pansori. By analyzing Geonyong Lee's compositional style and approach to the violin, one learns how his musical philosophies combine Western and traditional Korean music practices into a unique compositional approach. The study concludes by summarizing not only Western and traditional Korean style as evident in his music, but also the conceptual approach by which the composer attempts to bring a unique combination of these influences to his audience.

Environmental stress conditions can drastically affect plant growth and productivity. In contrast to soil moisture or salinity that can gradually change over a period of days or weeks, changes in light intensity or temperature can occur very rapidly, sometimes over the course of minutes or seconds. So, in our study we have taken an metabolomics approach to identify the rapid response of plants to light stress. In the first part we have focused on the ultrafast (0-90 sec) metabolic response of local tissues to light stress and in the second part we analyzed the metabolic response associated with rapid systemic signaling (0-12 min). Analysis of the rapid response of Arabidopsis to light stress has revealed 111 metabolites that significantly alter in their level during the first 90 sec of light stress exposure. We further show that the levels of free and total glutathione accumulate rapidly during light stress in Arabidopsis and that the accumulation of total glutathione during light stress is dependent on an increase in nitric oxide (NO) levels. We further suggest that the increase in precursors for glutathione biosynthesis could be linked to alterations in photorespiration, and that phosphoenolpyruvate could represent a major energy and carbon source for …