... The quality of the financial reporting are interesting for investment decision making. Low-quality earnings provide an incomplete allocation of resources. Also contracting of decisions based on low-quality will induce unintended wealth transfers (Schipper and Vincent, 2000). Schipper and Vincent (2000) consider four earnings quality constructs: - Time-series properties of earnings - Relations among income, accruals, and cash - Selected qualitative characteristics in the FASB’s conceptual framework - Implementation decisions Time-series properties of earnings Time-series properties of earnings include persistence, predictive ability and variability. Persistence decide to which extent the innovation in the current period becomes a permanent part of the earnings series. From an investors view, high persistent earning numbers is the same as sustainable. It is more permanent and less temporal. Although persistence does not mean faithfulness. Persistence does not provide a representational faithfulness of the reporting...
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...Research Summary and Ethical Considerations Grand Canyon University NSR-433 Professor Stone August 15, 2015 Research Summary and Ethical Considerations Type 2 Diabetes can be prevented with certain lifestyle changes such as increased physical activity, healthy dietary habits, and weight loss. However, A better understanding of what motivates lifestyle changes and the barriers that prevent the life style changes, especially among overweight individuals with risk of T2D was needed. The study, Motivators and barriers to exercise among adults with a high risk of type 2 diabetes – a qualitative study, was preformed to help fill this knowledge gap. The purpose of this study was to describe the motivators and barriers to exercise among subjects with a high risk of T2D. (Korkiakangas, 2010) Background of study While there was previous research study, the Finnish Diabetes Prevention Study, motivations and barriers to exercise with individuals with Type 2 Diabetes. Prior to this study, there was only one research study on motivation and barriers to exercise with individuals at risk for Type 2 Diabetes. The purpose of this current research study is to obtain more information and to identify and describe the motivators and barriers to exercise among subjects with a high risk of T2D. The obtained information will be used to develop content and methods for counseling. Nursing will be able to use this new developed content and methods for counseling to help guide the patient that...
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... Comparison of Research Designs Template The following seven tables are part of a template that will guide you through the comparison of research designs assignment. The tables include: • Descriptions of basic research designs. • Types of basic research designs. • Main characteristics. • Followed steps. • Appropriate usage. • Purpose statement and sample questions. • Associated research paradigms. This template directs you to portions of the course text, Educational Research: Planning, Conducting, and Evaluating Quantitative and Qualitative Research (Creswell, 2008). Each table includes chapter numbers and page numbers to guide you to the most relevant sections of the text book. Reference Creswell, J. W. (2012). Educational research: Planning, conducting, and evaluating quantitative and qualitative research (4rd ed.). Upper Saddle River, NJ: Prentice Hall. Descriptions of Basic Research Designs Develop an original and concise description of each research design. The appropriate sections of the Creswell text are listed to guide you; however, the end product should be your own paraphrase. Each description should be about one to three sentences in length. The first part of the chart has been completed for you as an example of how to proceed. You can leave it in the first cell and consider it to be part of your assignment. |Research Design |Creswell Text |Description ...
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...Famous Creative Thinkers PHL/458 August 12, 2013 James Hal Cone and Cornel Ronald West are two individuals famous for using creative thinking to impact society and history. Hal Cone is a black theologian and Cornel West is a philosopher. This paper will focus on each individual’s unique contributions to society, ideas used to solve a specific issue, how the ideas were applied, personal and political background, creative thinking process, and a critique of their thoughts. From religion, oppression, educational segregation, and the Civil Rights movement, Hal Cone and Cornel West made a remarkable amount of progressive contributions to society. The contributions made by Hal Cone and Cornel West are often over-looked by today’s youth. Black American youth and young adults in particular have become somewhat distant form Black history because the way things appears in today’s society. What is overlooked, and should often be recapped is; without the endurance and dedication within the creative minds of these two creative thinkers, it’s possible that oppression and segregation would still remain a part of our society. Many Civil Rights leaders are responsible for the equality growth in our culture, and Hal Cone and Cornel West has been influential in ensuring Blacks continued to advance in America’s society. Both men contributed an important view to Civil Rights, and is known as leaders who changed the way...
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...Names Professor’s Name Course Number Date How Children Succeed, by Paul Tough Paul Tough disputes that those characters that mater most have more to do with the behaviors of an individuals. Proficiencies like determination, inquisitiveness, and self-control have all been seen to have an impact on a person’s behavior. Consequently, this paper is going to provide a mini essay concerning Toughs major claims and supporting claims in how children succeed as from page 165-181. The paper will also end with an essay three thesis that highlights on what has been learnt from Toughs main claims. According to Tough on college conundrum, it is seen that the majority of the children from poor families do struggle in getting education as compared to those in the rich families. It is clear that “over the past few decades, it has become evident that the United States does not so much have an issue of restricted as well as uneven college admittance. It has a challenge of incomplete and lopsided college achievement (Tough, p. 150).” Concerning this it is clear that the United States does not concentrate on one background when it comes to ones college admission. They say that the most challenging fact presently is the non-fulfilling college accomplishment. Therefore, it can be pointed out that the college conundrum as stated means that the majority of the grades tend to show more than the mystery content. They say that this discloses characters of motivation...
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...is twofold: (a) to critically review research on how students’ process of decision making with respect to selecting college majors and careers relates to their persistence in college, and (b) to tease-out practical implications of this research for improving the academic advisement, long-range planning, and retention of first-year students. The majority of new students entering higher education leave their initial college of choice without completing a degree (Tinto, 1993), and national attrition rates have been increasing since the early 1980s at two-year and four-year institutions, both public and private (Postsecondary Education Opportunity, 2002). At all types of higher education institutions, including highly selective colleges and universities, the most critical period or stage of vulnerability for student attrition continues to be the first year of college (“Learning Slope,” 1991). More than half of all students who withdraw from college do so during their first year (Consortium for Student Retention Data Exchange, 1999), resulting in a first-year attrition rate of more than 25% at four-year institutions, and approximately 50% at two-year institutions (ACT, 2003). Retention research suggests that student commitment to educational and career goals is perhaps the strongest factor associated with persistence to degree completion (Wyckoff, 1999). Given the increasing trend of new students to report that their number-one goal for attending college is “preparing for...
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...Developmental Readings Log Philosophy of Adult Education Course Objectives Burns, R. 2002, The adult learner at work the challenges of lifelong education in the new millennium, 2nd edition. Crows Nest, New South Wales. Allen & Unwin. 1. p. 229 (Additive - Objective # 2) These goals are possible only where individuality is an asset, where belonging and acceptance are supreme, where there are opportunities to explore and gain self-understanding, where there is trust, dignity and security and where self-confidence, self-reliance, originality, responsibility and independence are encouraged. It is only in this sort of learning that a person is open to experience and therefore capable of maximal utilisation of their potentialities and environmental opportunities for self-development, learning how to learn and developing the curiosity, enjoyment and intrinsic satisfaction from learning that will draw them back again and again to lifelong learning. 2. p. 231 (Variant - Objective # 2) The learner has to adjust themselves to an established curriculum and teaching method. As self-direction and self-responsibility are not encouraged, the growing maturity of young people creates a gap between the need and ability to be self-directing and the opportunity to do so. Hence the tension, resentment and even rebellion that is common in secondary schools today. The child's experience is not counted of worth. Learners only learn what is in the syllabus or what they must pass...
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...Statement of Financial Accounting Concepts No. 8 September 2010 Conceptual Framework for Financial Reporting Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information a replacement of FASB Concepts Statements No. 1 and No. 2 Copyright © 2010 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Statement of Financial Accounting Concepts No. 8 September 2010 Conceptual Framework for Financial Reporting Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information a replacement of FASB Concepts Statements No. 1 and No. 2 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, PO BOX 5116, NORWALK, CONNECTICUT 06856-5116 Statements of Financial Accounting Concepts This Statement of Financial Accounting Concepts (Concepts Statement) is one of a series of publications in the Board’s Conceptual Framework for financial accounting and reporting. Since the publication of the last Concepts Statement, the Board has undertaken a project with the International Accounting Standards...
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...Statement of Financial Accounting Concepts No. 8 September 2010 Conceptual Framework for Financial Reporting Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information a replacement of FASB Concepts Statements No. 1 and No. 2 Copyright © 2010 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Statement of Financial Accounting Concepts No. 8 September 2010 Conceptual Framework for Financial Reporting Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information a replacement of FASB Concepts Statements No. 1 and No. 2 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, PO BOX 5116, NORWALK, CONNECTICUT 06856-5116 Statements of Financial Accounting Concepts This Statement of Financial Accounting Concepts (Concepts Statement) is one of a series of publications in the Board’s Conceptual Framework for financial accounting and reporting. Since the publication of the last Concepts Statement, the Board has undertaken a project with the International Accounting Standards...
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...an incidence of 33% (Roreyt 1998), this problem may directly leading to stress urinary incontinence (Ouslander 1996) which may hinder the normal daily life of an adult. In Hong Kong Hospital Authority (HA) policy, there are no guideline in related to treatment regarding stress incontinence, it is always depends on surgeon’s preferences. Therefore I want to search for research evidence in associated with treatment of urinary stress incontinence which may beneficial in my working place. Main Body The two answerable questions formulated using PICO tool are: Quantitative Question – In women with obesity, how does behavioral intervention program compared to vaginal cones influence the occurrence of stress urinary incontinence? Qualitative Question – How do obesity women perceive the method of behavioral intervention program in comparison to vaginal cones in regards to stress urinary incontinence? P – Women with obesity I – Behavioral Intervention Program C – Vaginal Cones O – Stress Urinary incontinence In developing these two questions, first of all I have to set the patient...
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...(intelligence, apprehension, memory, imagination, expression, opinions, speech, morals, modesty, curiosity, anxiety, happiness, regret) and has superior qualities and skills thanks to these respects in general. People, possessing integrity, are born, grow, age, and die after living on earth for some time. People should be evaluated and treated with Holistic Approach due to their nature when required. In order for a quality service to be provided in the field of health, a health professional is expected to be a good listener, a good speaker, a fine thinker, understanding and feeling of the emotions of the others with good recommendations. When the modern medicine, developing technology, insufficiency of the health care systems, rise in the diseases, changes in the climatic conditions, the fact that the healthcare professionals work intensively and under stress are taken into account, it has become a complex system, in which the physicians are unable to spare sufficient time for the patients. (holistic 2011, http://www.bravewell.org/content/Downlaods/What_Is_IM_2011.pdf) In the Philosophy of Holistic Care, focusing on the individualism, which acknowledges that there is a strong relationship between body, mind, and spirit, it is emphasized that every aspect of the human dimension is uniquely single as well as interconnected with each other. While the integrity value is defined to be a significant concept for the self-improvement and health, it emphasizes that the spiritual effects of the illnesses...
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...meters or about 5.5F for every 1000 feet. The rate of change of any meteorological factor with altitude, esp atmospheric temperature, which usually decreases at a rate of 0.6°C per 100 metres (environmental lapse rate). Unsaturated air loses about 1°C per 100 m (dry adiabatic lapse rate), whereas saturated air loses an average 0.5°C per 100 m (saturated adiabatic lapse rate) 2. Is the moist adiabatic rate greater than or less than the dry adiabatic lapse rate? Less .During saturated ascent, the release of latent heat via condensation partly offsets the conversion of thermal energy into work as parcels expand, reducing the cooling rate of the parcel to less than the dry adiabatic lapse rate (that observed for unsaturated parcels.) The saturated adiabatic lapse rate is 6 degrees per 1,000 meters. The dry adiabatic rate is 10 degrees per 1,000 meters. When a mass of saturated air rises in the atmosphere adiabatically,its temperature falls with height at a rate which is considerably less than the dry adiabatic lapse rate on account of continuous addition of the latent heat of condensation that accompanies the adiabatic cooling of saturated air and the consequent separating out of excess water vapour in the form of drops of liquid water. 3. A parcel of air becomes cooler than its environment if lifted. Is this a stable or unstable condition? Unstable. For a dry air parcel, the only way to change its temperature is to change its pressure 4. The lapse rate in a saturated...
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...study investigating the effectiveness of intangible rewards on employees’ motivation level. We propose that age moderates the effectiveness of intangible rewards on increasing employees’ motivation in the workplace. Specifically, we suggest that Generation Y’s are relatively more intrinsically motivated than older generations. Given the strong positive relationship between rewards and motivation, there are many factors that influence an employee’s level of motivation. Motivation is defined as a person who is "hard" at work, one who "keeps at" his work and one who directs his behavior towards appropriate outcomes (Johns & Von Saks, 2011). Daft and Marcic (2008) has defined motivation as the force or forces that arouse enthusiasm and persistence to pursue a certain course of action. Rewards motivate people both intrinsically and extrinsically. Extrinsic rewards consist of monetary gains and job promotions, whereas intrinsic rewards comprise of meaningful work and work-life balance. Maslow's Hierarchy of Needs and Alderfer's ERG theory suggests that one will be motivated to be able to satisfy personal needs. Additionally, the Trinity Model is another method of classifying people’s needs –namely, into biological, psychological and spiritual aspects (Dahlgaard-Park, 2010). 2. Literature Gap and Importance of Study Much research conducted in various studies in the past has established the relationship between rewards and motivation. However, very few studies have been conducted...
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...THE ACCOUNTING REVIEW Vol. 79. No. 4 2004 pp. 967-1010 Costs of Equity and Earnings Attributes Jennifer Francis Duke University Ryan LaFond University of Wisconsin Per M. Olsson Duke University Katherine Schipper Financial Accounting Standards Board ABSTRACT: We examine the relation between the cost of equity capital and seven attributes of earnings: accrual quality, persistence, predictability, smoothness, value relevance, timeliness, and conservatism. We characterize the first four attributes as accounting-based because they are typically measured using accounting information only. We characterize the last three attributes as market-based because proxies for these constructs are typically based on relations between market data and accounting data. Based on theoretical models predicting a positive association between information quality and cost of equity, we test for and find that firms with the least favorable values of each attribute, considered individually, generally experience larger costs of equity than firms with the most favorable values. The largest cost of equity effects are observed for the accounting-based attributes, in particular, accrual quality. These findings are robust to controls for innate determinants of the earnings attributes (firm size, cash flow and sales volatility, incidence of loss, operating cycle, intangibles use/intensity, and capital intensity), as vi/ell as to alternative proxies for the cost of equity capital. W I. INTRODUCTION e...
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...healthcare. What can be learned through the research on the shortage of nurses? There is not just a shortage of nurses, but a problem with retaining nurses after they have graduated from school. Furthermore, how does the shortage effect nursing education. The Nursing Shortage Nursing is a crucial part of healthcare. Historically, nurses were at the bedside and monitored patients on a twenty-four hour basis. Nurses would collaborate with all aspects of the healthcare world in order to provide quality and efficient patient care. Today, the nurse’s role is continually changing with increasing responsibilities made complicated with the ongoing introduction of new-age technology. With so many recent changes and advances realized, it is not hard to imagine the predicated changes that are in store for the nursing profession in future years. Many mechanisms will come into play in the molding of nursing in the future, but a significant key component that could essentially inhibit the growth in the future of nursing lies in the impending nursing shortage. Will we be ready for this? Currently, worldwide research is being conducted in an effort to evaluate the cause of this looming challenge that we are currently facing and are likely to face in the future. Research has shown that the solution to this prolonged shortage is problematic in the sense that there are many contributing factors; it is not just about the decrease in the number of nurses that are employed in our country and...
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