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Ability Estimation Under Different Item Parameterization and Scoring Models

Ability Estimation Under Different Item Parameterization and Scoring Models

Date: May 2002
Creator: Si, Ching-Fung B.
Description: A Monte Carlo simulation study investigated the effect of scoring format, item parameterization, threshold configuration, and prior ability distribution on the accuracy of ability estimation given various IRT models. Item response data on 30 items from 1,000 examinees was simulated using known item parameters and ability estimates. The item response data sets were submitted to seven dichotomous or polytomous IRT models with different item parameterization to estimate examinee ability. The accuracy of the ability estimation for a given IRT model was assessed by the recovery rate and the root mean square errors. The results indicated that polytomous models produced more accurate ability estimates than the dichotomous models, under all combinations of research conditions, as indicated by higher recovery rates and lower root mean square errors. For the item parameterization models, the one-parameter model out-performed the two-parameter and three-parameter models under all research conditions. Among the polytomous models, the partial credit model had more accurate ability estimation than the other three polytomous models. The nominal categories model performed better than the general partial credit model and the multiple-choice model with the multiple-choice model the least accurate. The results further indicated that certain prior ability distributions had an effect on the accuracy ...
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Measures and Correlates of Daily Spiritual Experiences

Measures and Correlates of Daily Spiritual Experiences

Access: Use of this item is restricted to the UNT Community.
Date: December 2006
Creator: Mirbaha-Hashemi, Fariba
Description: Although a change of religious landscape in America in recent years has been suggested and widely accepted in the social sciences, most studies tend to focus on measures of religiosity and how it is changing. The subject of spirituality and its correlates seem to be mostly ignored. This study utilizes nationally representative data generated for the first time in General Social Survey (GSS) on the subject of spirituality to measure Americans' spirituality and daily spiritual experiences and their most significant correlates. In this study, most Americans (89%) showed to have some degree of spirituality and daily spiritual experiences. Moreover, variables of gender, race/ethnicity, marital status, religious origin, and residence in conservative region when growing up shown to be significant predictors of spirituality.
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Social Vulnerability and Faith in Disasters: an Investigation Into the Role of Religion in New Orleans After Hurricane Katrina

Social Vulnerability and Faith in Disasters: an Investigation Into the Role of Religion in New Orleans After Hurricane Katrina

Date: May 2012
Creator: Herring, Alison M.
Description: Disasters are an ever increasing phenomena in our society, resulting in many people being adversely affected. the social vulnerability paradigm explores the social, economic and political factors which contribute to certain populations being disproportionately affected by disasters. However, the paradigm has not yet begun to investigate the cultural or religious ideologies which may affect a population's behavior in disaster. This study is an exploratory investigation into whether religious ideologies may impact a person's decision to prepare, or not, in the event of a disaster. Specifically, it seeks to investigate whether a person who holds a belief that natural disasters are under God's control will prepare for the hazard? the study undertaken five years after Hurricane Katrina in New Orleans show that religious ideology is closely linked with one's capacity to prepare for the hazard which is closely tied in with social structure. It may appear that a person's 'fatalistic' attitude is tied to economic inability to prepare for a hazard. This does not mean that they will not prepare but that preparation may include prayer as their initial attempt to mitigate.
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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.

Access: Use of this item is restricted to the UNT Community.
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 ...
Contributing Partner: UNT Libraries
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 ...
Contributing Partner: UNT Libraries