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A study of continuing bonds and their impact on life attitudes in parents of murdered children.

A study of continuing bonds and their impact on life attitudes in parents of murdered children.

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Date: May 2006
Creator: Haag, Marcy J.
Description: For most of the past century, the positive outcome of grief in the West was characterized as the relinquishment of the bond to the deceased. Phrases such as "let go", "move on", and "get over it" were, and continue to be, common to the language of this pursuit. This 'breaking bonds' perspective does not take into account other means of grief resolution, nor does it consider historical or cultural findings. Consequently, reports of bereaved parents who indicate resolution of grief yet maintain a continued relationship with their deceased child were not given much attention until the 1990s. This research employed a Durkheimian approach, taking the social bond as the starting point of inquiry and examined continuing bonds of parents to their murdered children. How these bonds were related to the parents' attitudes of re-investing in life and their level of grief was measured. The relationship between the parents' level of grief and their life attitudes was also assessed. The sample consisted of 46 parents living in North Texas whose child had been murdered three or more years ago. A triangulated methodology was utilized and the data were collected by means of participant observation, unstructured interviews, and a mailed questionnaire which ...
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Auditors’ Information Search and Documentation: Does Knowledge of the Client Preference Or PCAOB Accountability Pressure Matter?

Auditors’ Information Search and Documentation: Does Knowledge of the Client Preference Or PCAOB Accountability Pressure Matter?

Date: May 2012
Creator: Olvera, Renee M.
Description: Auditors regularly make judgments regarding whether a client’s chosen accounting policy is appropriate and in accordance with generally accepted accounting Principles (GAAP). However, to form this judgment, auditors must either possess adequate topic-specific knowledge or must gain such knowledge through information search. This search is subject to numerous biases, including a bias toward confirmation of a client’s preference. It is important to further our understanding of bias in auditors’ information search to identify its causes and effects. Furthering our understanding is necessary to provide a basis for recommending and evaluating a potential debiaser, such as accountability. the Public Company Accounting Oversight Board (PCAOB) annually inspects the audit files of selected engagements, which introduces a new form of accountability within the auditing profession. This new form of accountability has come at great cost, however, there is little empirical evidence regarding its effects on auditors’ processes. As such, it is important to understand whether the presence of accountability from the PCAOB is effective in modifying auditors’ search behaviors to diminish confirmation bias. Using an online experiment, I manipulate client preference (unknown vs. known) and PCAOB accountability pressure (low vs. high) and measure search type (information –focus or decision-focus), search depth (shallow or ...
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Balanced scorecards: An experimental study of the effects of linking the evaluators' and subordinates' balanced scorecards on performance evaluation.

Balanced scorecards: An experimental study of the effects of linking the evaluators' and subordinates' balanced scorecards on performance evaluation.

Date: December 2008
Creator: Kang, Gerui
Description: In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design where subjects were asked to evaluate two managers' performance under explicit linkage versus nonexplicit linkage conditions. The difference between performance evaluation scores of the two managers under the two linkage conditions captures the influence of explicit linkage between BSCs on performance evaluation. I used regression analyses to test my hypothesis. The results of the regression analyses support my hypothesis. This study attempts to explore one possible reason for evaluators' not using nonfinancial measures much in performance evaluation. It is the first one that studies the influence of the linkage between the BSCs on performance evaluation.
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The Effect of an Eight-Week Training Program upon Leg Strength and Running Speed in Middle-School-Age Boys

The Effect of an Eight-Week Training Program upon Leg Strength and Running Speed in Middle-School-Age Boys

Date: August 1972
Creator: Leach, Edward L.
Description: The purpose of this study was to determine the effects of an eight-week weight training program upon leg strength and running speed of middle-school-age boys.
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Does the knowledge of unaudited account balances adversely affect the performance of substantive analytical procedures?

Does the knowledge of unaudited account balances adversely affect the performance of substantive analytical procedures?

Date: December 2009
Creator: Pike, Byron J.
Description: Auditors use substantive analytical procedures to make assertions about the adequacy and appropriateness of client balances. The analytical procedure process consists of auditors creating independent account expectations and corroborating unusual fluctuations through obtaining and evaluating additional audit evidence. Prior analytical procedure research has found that knowledge of clients' unaudited account balances biases auditors' expectations towards the current year figures. However, this research has failed to examine the impact of biased expectations on the subsequent stages of analytical procedures. This dissertation assesses the full impact of biased account expectations on auditors' use of analytical procedures. I experimentally test the hypotheses of my dissertation through administering an experiment to senior level auditors. After inducing an account expectation bias that favors the client account balance in half the participants, I examine the auditors' cognitive investigation into an unusual account fluctuation. The results indicate that a biased account expectation negatively affects auditors' judgment quality. In particular, a biased expectation leads auditors to favor hypotheses and additional information that supports the proposition that the client's balance is reasonably stated. Alternatively, auditors with unbiased account expectations are more willing to consider all hypotheses and are able to identify the most pertinent additional information to the decision ...
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Investment decisions: Influence of an Internet stock message board.

Investment decisions: Influence of an Internet stock message board.

Date: December 2007
Creator: Pleis, Letitia Meier
Description: The Internet provides many sources of financial information that investors can use to help with investment decisions and in interpreting companies' accounting information. One source of information is Internet stock message boards such as those at Yahoo! Finance. This source allows for anonymous postings and information exchange. Despite the possibility of the information being incorrect many individuals visit these message boards. The purpose of this study is to investigate Internet stock message boards and address the primary question: From an individual investor perspective, do message boards, which contain accounting information, influence investment decisions? The question is addressed using psychology rumor literature and attitude theories. Message board postings are a type of rumor, since not all the information is verified and is usually intended to persuade a belief or influence a decision. Further, the messages may influence an investor by causing a change in attitude about the investment. Using an experiment, message board influence on an investment decision and attitude was tested. The results indicated that individuals that received negative message board postings did have a significantly higher change in investment amount as compared to a control group that did not receive any message postings. The positive message board group and ...
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Computational Studies of Coordinatively Unsaturated Transition Metal Complexes

Computational Studies of Coordinatively Unsaturated Transition Metal Complexes

Date: December 2006
Creator: Vaddadi, Sridhar
Description: In this research the validity of various computational techniques has been determined and applied the appropriate techniques to investigate and propose a good catalytic system for C-H bond activation and functionalization. Methane being least reactive and major component of natural gas, its activation and conversion to functionalized products is of great scientific and economic interest in pure and applied chemistry. Thus C-H activation followed by C-C/C-X functionalization became crux of the synthesis. DFT (density functional theory) methods are well suited to determine the thermodynamic as well as kinetic factors of a reaction. The obtained results are helpful to industrial catalysis and experimental chemistry with additional information: since C-X (X = halogens) bond cleavage is important in many metal catalyzed organic syntheses, the results obtained in this research helps in determining the selectivity (kinetic or thermodynamic) advantage. When C-P bond activation is considered, results from chapter 3 indicated that C-X activation barrier is lower than C-H activation barrier. The results obtained from DFT calculations not only gave a good support to the experimental results and verified the experimentally demonstrated Ni-atom transfer mechanism from Ni=E (E = CH2, NH, PH) activating complex to ethylene to form three-membered ring products but also validated ...
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Computational studies of selected ruthenium catalysis reactions.

Computational studies of selected ruthenium catalysis reactions.

Date: December 2007
Creator: Barakat, Khaldoon A.
Description: Computational techniques were employed to investigate pathways that would improve the properties and characteristics of transition metal (i.e., ruthenium) catalysts, and to explore their mechanisms. The studied catalytic pathways are particularly relevant to catalytic hydroarylation of olefins. These processes involved the +2 to +3 oxidation of ruthenium and its effect on ruthenium-carbon bond strengths, carbon-hydrogen bond activation by 1,2-addition/reductive elimination pathways appropriate to catalytic hydrogen/deuterium exchange, and the possible intermediacy of highly coordinatively unsaturated (e.g., 14-electron) ruthenium complexes in catalysis. The calculations indicate a significant decrease in the Ru-CH3 homolytic bond dissociation enthalpy for the oxidation of TpRu(CO)(NCMe)(Me) to its RuIII cation through both reactant destabilization and product stabilization. This oxidation can thus lead to the olefin polymerization observed by Gunnoe and coworkers, since weak RuIII-C bonds would afford quick access to alkyl radical species. Calculations support the experimental proposal of a mechanism for catalytic hydrogen/deuterium exchange by a RuII-OH catalyst. Furthermore, calculational investigations reveal a probable pathway for the activation of C-H bonds that involves phosphine loss, 1,2-addition to the Ru-OH bond and then reversal of these steps with deuterium to incorporate it into the substrate. The presented results offer the indication for the net addition of aromatic C-H ...
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Accuracy and Efficiency in Computational Chemistry: The Correlation Consistent Composite Approach

Accuracy and Efficiency in Computational Chemistry: The Correlation Consistent Composite Approach

Date: August 2011
Creator: Wilson, Brent R.
Description: One of the central concerns of computational chemistry is that of efficiency (i.e. the development of methodologies which will yield increased accuracy of prediction without requiring additional computational resources – RAM, disk space, computing time). Though the equations of quantum mechanics are known, the solutions to these equations often require a great deal of computing power. This dissertation primarily concerns the theme of improved computational efficiency (i.e. the achievement of greater accuracy with reduced computational cost). Improvements in the efficiency of computational chemistry are explored first in terms of the correlation consistent composite approach (ccCA). The ccCA methodology was modified and this enhanced ccCA methodology was tested against the diverse G3/05 set of 454 energetic properties. As computational efficiency improves, molecules of increasing size may be studied and this dissertation explored the issues (differential correlation and size extensivity effects) associated with obtaining chemically accurate (within 1 kcal mol-1) enthalpies of formation for hydrocarbon molecules of escalating size. Two applied projects are also described; these projects concerned the theoretical prediction of a novel rare gas compound, FKrOH, and the mechanism of human glutathione synthetase’s (hGS) negative cooperativity. The final work examined the prospect for the parameterization of the modified embedded atom ...
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To Date or Not to Date? Religious and Racial Dating Choices Among Conservative Christians

To Date or Not to Date? Religious and Racial Dating Choices Among Conservative Christians

Date: August 2010
Creator: Stillwell, Lorinda Clare
Description: This study focuses on exploring the reasons behind dating choices concerning religion and race. Studies report that race is more important than religion in choosing dating partners. Understanding religious and racial dating preferences and choices can help uncover group relations in the larger society. The present study examines the reasons why someone may be willing to date a group outside their religion but not a group outside their race. A pre-interview survey questionnaire was used to locate interview participants. The first 20 respondents who met the specific criteria of being White, single, and a conservative Christian were selected for a qualitative phone interview. To qualify, the respondents needed to be willing to date at least one group that was not Christian, but unwilling to date certain groups outside their race. The interviews were transcribed and the content was analyzed for patterns and themes using the Grounded theory. The results revealed that all the respondents except one were unwilling to date a Black individual and five were unwilling to date any race but White. The least likely to be considered as dating partners for religious groups were the Muslims and atheists. For race, many of the participants viewed Hispanics and Asians ...
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