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Accounting for Human Resources: Implications for Theory and Practice.

Description: 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 likelihood of recommending that their clients invest in the company in the task, and (3) financial analysts who ranked reliability (relevance) as a more important information quality would be less (more) likely to recommend that their clients buy the stock represented in the case because the treatment of human resources on the financial statements violated GAAP (was more current-oriented) as compared to analysts who ranked reliability (relevance) as being lower (higher) in importance. Analysts receiving financial statements with accounting treatments of human resource costs that violated GAAP judged such information as less reliable and were also less likely to recommend ...
Date: December 2001
Creator: Stovall, Olin Scott

Accounting for Self-Insurance--Theory and Practice

Description: This study is an investigation of the theoretical accounting viewpoints and the accounting procedures used in business practice for the origination and administration of a self-insurance program. The purpose of this study is to compare the correct theoretical accounting procedures for self-insurance planning with those used in practice today.
Date: August 1957
Creator: Saleh, John Thomas

Accounting Measurement Bias and Executive Compensation Systems

Description: This dissertation presents empirical evidence intended to help answer two research questions. The first question asks whether executive compensation systems appear to exploit the bias in accounting-based performance measures in order to reduce the volatility in executive compensation and to allocate incentives more effectively across the range of activities performed by the executive. The second question asks whether compensation systems systematically differ between firms that use alternative accounting methods and whether any such systematic difference helps explain accounting choice. Parameters estimated in fixed-effects endogenous switching regression models were used to test the risk-shielding and incentive-allocation hypotheses. The models were estimated across a dataset consisting of 1151 executive-year observations of annual compensation paid to 222 top-level executives in 40 oil and gas firms. The dataset was partitioned by accounting method and separate models estimated for the full cost and successful efforts partitions. The tests provided modest support for the risk-shielding and incentive-allocation hypotheses, revealing that accounting measurement bias is used to focus incentives for effort in the exploration activity and to reduce executives' exposure to production risk. The design also allowed an estimate of the proportional change in compensation that was realized from the accounting choice actually made.
Date: December 1994
Creator: Boone, Jeffery Paul

Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

Description: This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.
Date: August 1994
Creator: Lin, Wen-shan

Accounting Releases of the United States Securities and Exchange Commision

Description: The purpose of this study is to examine the technical accounting statements of the Securities and Exchange Commission to determine the extent of agreement between them and the opinions of the leading authorities in the field of accounting and the extent to which the advanced accounting students at North Texas State Teachers College have mastered the principles expressed in the statements.
Date: 1948
Creator: Duke, Charles Marcus

Accreditation Facilitation Projects: Supporting High Quality Early Childhood Education and Care

Description: High-quality early childhood education and care (ECEC) are linked to positive developmental outcomes for children. Systems have been created to define, measure and promote high-quality ECEC. National accreditation status is deemed the gold standard of a high-quality program, yet many centers are unable to achieve this without assistance. With the help of Accreditation Facilitation Projects (AFPs), many low-income centers are able to achieve accreditation. Centers collaborating with an AFP reap many benefits including financial support, ongoing training and mentoring, and guidance through the accreditation process. AFPs invest greatly in the centers they collaborate with and the longer the center takes to achieve accreditation, the more resources an AFP must expend. The purposes of this study were to understand if the educational level of center director, the total enrollment of a center, or the percentage of children receiving government subsidies could predict the time it takes for a center to complete the accreditation process while receiving assistance from an AFP, and to determine if there are differences in attitudes about program accreditation between center directors and early learning specialists who serve as accreditation mentors to the directors. Findings revealed that a) the higher educational level of program directors is associated with a quicker time to program accreditation, b) both the total enrollment of the center and the percentage of children receiving government subsidies do not predict time to accreditation, c) the number of total staff in a center is associated with a quicker time to accreditation, and d) there is no significant difference between the directors' attitudes and early learning specialists' attitudes toward accreditation and accreditation facilitation projects. AFPs looking to streamline their accreditation process and provide accountability to their stakeholders regarding their investments over time can use these findings to choose to collaborate with centers that have directors who have ...
Date: May 2013
Creator: Reinke, Stephanie L.

Acculturation, Acculturative Stress, and Anxiety Among Hispanic Undergraduates

Description: First generation college students face some unique challenges in the pursuit of higher education. Aside from academic stressors, there are stressors related to social and cultural transitions which may exacerbate pre-existing emotional or psychological distress. Research suggests that acculturation influences psychological well-being and development. The current study examined the relationships between acculturation, acculturative stress, socio-economic status, and symptoms of anxiety among first-generation college students of Hispanic origin. Participants (N = 125) included those who were first in their family to attend college and were primarily female, of traditional college age, and of Mexican heritage. All measures were self-report and were completed online. Overall, this study was inconclusive as most analyses were underpowered. The present study failed to support a relationship between style of acculturation and symptoms of anxiety, although, experiencing Anglo marginality was related to high levels of acculturative stress and anxiety. Finally, regression analysis revealed that acculturative stress, age, and Anglo marginalization were significant predictors of anxiety and accounted for 31% of variance in anxiety. Implications of the present study were discussed. Further study with adequate power is highly recommended.
Date: May 2011
Creator: Durón, Kelly M.

Acculturation and Depression in Older Mexican American Adults: the Role of Social Support

Description: Despite socioeconomic disadvantages, less acculturated Mexican Americans tend to exhibit better mental health than their more acculturated counterparts. However, in the case of older Mexican American adults, research has demonstrated the opposite to be true (Gonzalez, Haan, & Hinton, 2001). A variable of interest potentially responsible for this difference is social support. Thus, the current study proposed to investigate the mediation and moderation effects that social support has on the relationship between acculturation and depression in older Mexican American adults age 60 or older. Data from the Health and Retirement Study (HRS) was analyzed. Results showed that the mediating effect of contact with one’s children (-.109*) and the moderating effect of total social support and contact with one’s children (-.127*; -.103*) were statistically significant in the relationship between acculturation and depression. Although these effects are small they may still hold important implications for better understanding this population.
Date: August 2012
Creator: Caballero, Daniela

Acculturation and Feminist Endorsement on Control of Health and Health Behaviors in Hispanic Females

Description: Hispanic women are the fastest growing population in the United States. Thus, it is important to explore health disparities that affect this population and better understand potential causes. Several explanations have been proposed for disparities that exist including turning to cultural alternatives rather than conventional medicine, low numbers of health insurance enrollments among Hispanics, and acculturation. However, little attention has been given to explanations that take into account the unique experiences of Hispanic women. The present study explored these experiences through investigation of endorsement of feminist attitudes (e.g., gender role adherence and beliefs that men and women should be treated equally in society) and level of acculturation. Undergraduate Hispanic women (18-24 years of age, M = 20.25, SD = 1.51) at the University of North Texas completed measures including the Multidimensional Health Questionnaire, the Acculturation Rating Scale for Mexican Americans-II, and the Liberal Feminist Attitude and Ideology Scale. Although results indicate that acculturation was not significant in the sample, feminist endorsement was found to be positively correlated with health-esteem, health-efficacy, and internal-health locus of control. Limitations and recommended directions for future research are explored.
Date: August 2013
Creator: Garner, Ashley Nicole

Acculturation and Sociocultural Influences as Predictors of Family Relationships and Body Image Dissatisfaction in African American, Hispanic American, and European American Women

Description: Ethnic differences in etiological factors linked to body image dissatisfaction and eating disorders were examined. In addition, the interaction of acculturation and body image dissatisfaction in influencing minority women's relationships with their parents was investigated. Participants consisted of 302 undergraduates from three ethnic groups: Caucasian, Hispanic American, and African American women who were administered self-report measures. Differences were not found between the groups in body image dissatisfaction. Low self-esteem, internalization of the thin ideal, and family emphasis on weight and appearance were all related to more body image dissatisfaction for each of these groups; however, differences in degree of endorsement were also noted between the ethnic groups on these factors. Based on the interaction findings (body image x acculturation) separation from one's mother was found in the area of attitudes and emotions for the Hispanic sample but not for the African American sample on any of the parent scales. Areas for future research and implications for diagnosis and treatment of minority populations are also discussed.
Date: December 2006
Creator: Garcia-Rea, Elizabeth Ann

Acculturation in African American College Women and Correlates of Eating Disorders

Description: Although eating disorders have been the focus of much research, the inclusion of minority populations has been minimal. A recent review of the literature by Dolan (1991) has found that eating disorders were most likely to be present in non-White women who were exposed to Western societies and cultures. Thus, the purpose of this study was to examine personality, physical, and cultural correlates of bulimic symptomatology in a sample of African American college women. The Bulimia Test Revised (BULIT-R) was used to assess bulimia symptoms. The African American Acculturation Scale (AAAS), the Beliefs about Attractiveness Scale Revised (BAAR factors 1 and 2), the Rosenberg Self-Esteem Scale (SES), the Centers for Epidemiological Depression Scale (CES-D), Body Parts Satisfaction Scale (BPSS), and body mass were the independent variables hypothesized to predict bulimic symptoms. Hierarchical regression analysis revealed that body mass, depression, and low self-esteem were the best predictors of bulimic symptomatology, together accounting for 38% of the variance. Beliefs about attractiveness and body satisfaction were related to bulimic symptoms but not when considered simultaneously with the other variables. Acculturation was not predictive of bulimic symptoms. 0-ordered correlations revealed that beliefs about attractiveness and body satisfaction were correlated with bulimic symptoms. Acculturation was not related to any variables except depression. Implications for counseling interventions as well as directions for future research are discussed.
Date: August 1996
Creator: Lester, Regan

Acculturation Level, Generational Status and Gender: Their Role in Acculturative Stress in Young Adolescent Mexican Americans

Description: The purpose of this study was to determine relationships between acculturation level, generational status, and gender with acculturative stress. Acculturation level was determined by the Acculturation Rating Scale for Mexican Americans-II (ARSMA-II) and acculturative stress was determined by the Societal, Attitudinal, Familial and Environmental Acculturative Stress Scale-Children's Version (SAFE-C). Subjects included 1268 Hispanic children ages 11-15. In order to validate the usefulness of the ARSMA-II with this sample, analyses were conducted between acculturation level and generational status. The Pearson product moment correlation (r=.44) and the ANOVA between the mean acculturation score and generational status were significant. However, the mean acculturation score from this study was considerably lower than the ARSMA-II score; therefore, new acculturation levels were developed to establish local adolescent norms for the ARSMA-II. All analyses involving acculturation levels were conducted using both the ARSMA-II and new acculturation levels because 300 subjects were reclassified with the new norms. Significant results were similar using both acculturation levels; however, there were more between group differences using the new acculturation levels. It was hypothesized that as acculturation level increased toward the Anglo culture, acculturative stress would decrease. The one-way ANOVA confirmed this relationship. It was also hypothesized that as generational status increased, acculturative stress would decrease. A one-way ANOVA also supported this hypothesis. In order to replicate previous findings on gender, a one-way ANOVA was conducted with acculturative stress and acculturation level. Results for both were non-significant. Overall findings indicate that generational status and acculturation level have a significant impact on acculturative stress in Hispanic children; however, gender does not seem to be a factor. Findings emphasize the importance of addressing cultural issues in the assessment, intervention, and treatment of acculturating Hispanic children. Furthermore, the ARSMA-II appears to be a useful instrument in assessing acculturation level in young adolescent Hispanics though new ...
Date: August 2004
Creator: Manning, Suzanne C.

Acculturation, Parental Control, and Adjustment among Asian Indian Women

Description: The present study examines the relationship between acculturation, parental control, and psychological adjustment among adult first and second-generation Asian Indian women who have immigrated, or whose parents have immigrated to the United States, from the Indian state of Kerala. Data from 73 participants indicate second-generation immigrants report poorer psychological adjustment than do their counterparts. Additionally, regression analyses reveal discomfort towards Kerala culture significantly predicts depressive symptoms, while high maternal control predicts self-esteem. Qualitative data were collected to provide richer understanding of immigrants' adaptation to the U.S. Implications of this research may impact mental health practitioners' ability to improve quality of life with Asian Indian women from Kerala.
Date: May 2007
Creator: Varghese, Anitha

Acculturative Processes and Their Impact on Self-Reports of Psychological Distress in Mexican-American Adolescents

Description: The current study examined the effects of acculturative processes on the self-report of behavioral problems in Hispanic children ages 11-14. Acculturation was measured by the Acculturation Rating Scale for Mexican Americans-II (ARSMA-II) (ã Sage Publications, Thousand Oaks, CA, www.sagepub.com) (Cuellar, Arnold, and Maldonado, 1995) and the self-report of behavioral symptoms was assessed using the Youth Self-Report (ã T.M. Achenbach, Burlington, VT, www.aseba.com) (Achenbach, 1991). It was hypothesized that while both the linear and orthogonal categories of acculturation would account for a significant proportion of the variance in behavior problems in this age group, the orthogonal model would account for a larger proportion of variance due to its multidimensional nature. As well, it was hypothesized that the experimental Marginalization scales of the ARSMA-II would be predictive of behavioral problems. Multivariate analysis of variance was used to test these hypotheses and results were non-significant for the linear, orthogonal, and marginalization categories. The effects of the ethnic/cultural homogeneity of the region from which the sample was drawn, the buffering of social support, and the developmental aspects of ethnic identity are discussed as factors which may have influenced the potential impact of acculturative stress on psychological and behavioral functioning.
Date: May 2003
Creator: Garrison, Lance A.

The accumulated earnings tax: an empirical analysis of the Tax Court's implementation of Congressional intent

Description: Taxpayers have traditionally assessed personal vulnerability to particular taxes through a study of past litigated cases. One of the premises of the study was that useful information concerning the enforcement of the accumulated earnings tax could be obtained through a statistical analysis of such cases.
Date: August 1977
Creator: Madeo, Silvia Arnold

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

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 method (MEAM) potential using first principles calculations of dimer and trimer energies of nickel and carbon systems. This method of parameterization holds promise for increasing the accuracy of simulations for bulk properties within the field of materials science.
Date: August 2011
Creator: Wilson, Brent R.

Accuracy and Interpretability Testing of Text Mining Methods

Description: Extracting meaningful information from large collections of text data is problematic because of the sheer size of the database. However, automated analytic methods capable of processing such data have emerged. These methods, collectively called text mining first began to appear in 1988. A number of additional text mining methods quickly developed in independent research silos with each based on unique mathematical algorithms. How good each of these methods are at analyzing text is unclear. Method development typically evolves from some research silo centric requirement with the success of the method measured by a custom requirement-based metric. Results of the new method are then compared to another method that was similarly developed. The proposed research introduces an experimentally designed testing method to text mining that eliminates research silo bias and simultaneously evaluates methods from all of the major context-region text mining method families. The proposed research method follows a random block factorial design with two treatments consisting of three and five levels (RBF-35) with repeated measures. Contribution of the research is threefold. First, the users perceived a difference in the effectiveness of the various methods. Second, while still not clear, there are characteristics with in the text collection that affect the algorithms ability to extract meaningful results. Third, this research develops an experimental design process for testing the algorithms that is adaptable into other areas of software development and algorithm testing. This design eliminates the bias based practices historically employed by algorithm developers.
Date: August 2013
Creator: Ashton, Triss A.

Accuracy of Partner Perception and Relationship Satisfaction: Investigating Masturbatory Habits

Description: An individual's perceptions of various aspects of one's romantic relationship (irrespective of whether or not the perceptions align with reality) often play a critical role in romantic relationship satisfaction. Research has demonstrated that the accuracy of an individual's perception of his or her partner is generally positively related to the individual's romantic relationship satisfaction. However, when perceiving negative or conflictual messages from a partner, an individual's accuracy of perception is negatively associated with his or her romantic relationship satisfaction. Researchers have suggested that poor accuracy in perceiving negative messages might diffuse the negative intention in a way that is less impactful to the relationship. The present study was designed to investigate accuracy in the perception of sexual topics, specifically masturbatory habits. A sample of 93 married couples (186 individuals) responded to questions about (a) their own masturbatory behaviors and (b) their perception of their partners' masturbatory behaviors to determine the accuracy of each partner's perception of his or her partner. The association between accuracy and romantic and sexual relationship satisfaction was explored, along with one potential moderating variable: attitudes toward masturbation. Perceived reason for masturbating, perceived target of arousal during masturbation, and partner's actual reason for masturbating all positively predicted an individual's relationship satisfaction. Partner's actual openness about masturbatory behaviors moderated the association between accuracy of partner perception of openness about masturbation and both relationship and sexual satisfaction. When partners were more open about masturbation, accuracy was a stronger positive predictor of relationship and sexual satisfaction than when partners were less open about masturbation. Results, limitations, areas for future research, and clinical implications are discussed.
Date: August 2016
Creator: Ramos, Marciana Julia

Accuracy of Self-Reported Height, Weight, and Calculated BMI and Resulting FITNESSGRAM® Healthy Fitness Zone Classification

Description: The determination of adiposity in adolescents is often assessed with calculations of body mass indices (BMI). Researchers often obtain these measurements from self-reported (SR) values. The purpose of this study was to determine the accuracy of SR height, weight, and calculated BMI (from height and weight). SR and actual measured (ME) BMI values were compared with standards from the FITNESSGRAM® Healthy Fitness Zone (HFZ) classifications. SR height and calculated BMI were found to be accurate while SR weight was, on average, underreported by 4.77 lbs. Because of these errors in SR height and weight, accuracy of classification into the FITNESSGRAM® HFZ was compromised. Consequently, it is important that researchers ascertain actual values of height and weight when measuring adolescents rather than use those from self-reports.
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Date: May 2006
Creator: Rowell, Chelsie Joyce

The Accuracy of Teacher Rating of Pupil Personality and Achievement as Compared with Standardized Test Scores

Description: This study has the following purpose: (1) to find the relationship between teacher rating of pupil personality and standardized test results; (2) to find the relationship between teacher rating of pupil achievement and standardized test results; and (3) to determine where more emphasis should be placed in order to better evaluate the child and his work.
Date: 1941
Creator: Cottrell, Lucille