Hu, Jiayi; Hagedorn, Linda Serra
This study analyzes data from one of the larger credit-based college transition programs for international students, the U.S. Bound College Credit Program or USBC2 Program (a pseudonym), mainly offered to high school students around the globe who are planning on attending American colleges or universities. Upon successful program completion, these…
Mazza, J.; Hartog, J.
Using an internet collected dataset, we will provide some empirical evidence on the level of knowledge that Dutch high school students possess before their decision on tertiary education participation. We will assess the awareness of the risky nature of such an investment and if a compensation for
The Pathways Program allows juniors and seniors in high school who have a high school GPA of 3.0, a demonstrated capacity for college work, and a recommendation of the high school guidance counselor, to pursue their associate degrees at Thomas College in Waterville, Maine, while completing the requirements for their high school diploma at…
Full Text Available The aim of this paper is to assess the earnings expectations of Macedonian students and the main factors that shape their expectations. Previous research has shown that earnings expectation is a major determinant that influences a decision on schooling (Williams and Gordon, 1981; Betts, 1996; Wolter and Zbinden, 2001. Given that the main pathway to developing individual human capital is schooling, learning about factors that affect individual’s decision on whether to acquire more education can contribute towards better educational policy. We employ similar empirical approach as Brunello et al. (2001, 2004. We use available information to regress: i expected future earnings right after university graduation and ii expected future earnings 10 years after graduation, on a set of variables: characteristics of the individual, socio-economic background, field of study, year of study, academic performance, sources of information for future earnings, etc. Our findings show that expected earnings are significantly correlated with the education of the father, year of study, sources of information on earnings in the labor market, gender, ethnicity, having a regular job during studies, perceived employability, field of study, and the country of future employment. In other words, Macedonian students form their earnings expectations in a similar vein as their European counterparts.
Edwards, Linsey; Hughes, Katherine
Dual enrollment programs allow high school students to enroll in college courses and potentially earn college credit. The term concurrent enrollment is sometimes used interchangeably with dual enrollment, and sometimes to refer to a particular model of dual enrollment. In some programs, students earn high school and college credit simultaneously;…
In this study, we examine the largely neglected long-term effects of bilingualism for students with roots in immigration. Our central research question is whether students' bilingual proficiencies have an impact on their future earnings in the USA. For this purpose, we used two different data-sets,
McElveen, Peggy C.
Supporting performance objective 28 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing a payroll register, employee earnings' records, and paychecks are included in this packet, which is one in a series. The student materials include a…
Birrell, Bob; Smith, T. Fred
Education is regularly publicised as Australia's third-largest export behind coal and iron ore. Although it cannot be disputed that education is a major export, the published figures are inflated because of three broad factors. First, estimates of student expenditure on goods and services in Australia are based on students with different…
van der Merwe, Alex
Human capital theory holds that a higher education will be pursued to the extent that its pecuniary rewards outstrip its costs. This notion is founded on the neoclassical economic assumption that expected earnings conditional on educational investment are accurately anticipated by those considering such investments. However, the evidence in…
Nodine, Thad R.
In 2005, the Hidalgo Independent School District made an ambitious commitment. In partnership with nearby University of Texas-Pan American, the University of Texas System, the Communities Foundation of Texas/Texas High School Project, and the Bill & Melinda Gates Foundation, the district promised that all of its students, not just a select…
Mazza, J.; Hartog, J.
Using an internet collected dataset, we will provide some empirical evidence on the information that Dutch high school students possess before their decision on tertiary education participation. The sample is prone to selective participation and high attrition, but we detect little systematic
Talented individuals are seen as drivers of long-term growth, but how do they realize their full potential? In this paper, I show that lifetime earnings of high-IQ men and women are substantially influenced by their personality traits, in addition to intelligence and education. Personality traits......, as identified in a factor model, significantly affect earnings, but not for young workers. The effects are furthermore heterogeneous by educational attainment. For women, personality traits do not affect family earnings in the same way as own earnings. Personality and IQ also influence earnings indirectly...... through education, which has sizeable positive rates of return for men in this sample. Women’s returns to education past a bachelor’s degree are lowered through worse marriage prospects, which offset gains to education in terms of own earnings. The causal effect of education is identified through matching...
Callahan, Colleen A.
Nearly one third of U.S. students will fail to graduate from high school this year and another one-third will graduate without the skills needed to be successful after high school. These statistics are even more alarming for minority and low income students, with fewer than 10% of low income minority students going on to earn bachelors' degrees…
Northwest Regional Educational Lab., Portland, OR. Education, Career, and Community Program.
These guides are part of a toolkit designed to help young people make connections between the jobs they now hold, the classes they are taking, and the goals they may have for the near and distant future. The guides contain a variety of materials and activities appropriate for all skill levels. The activities in the student guide are grounded in…
Muhammad Nurul Houqe
Full Text Available We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings
This paper estimates the effects of personality traits and IQ on lifetime earnings of the men and women of the Terman study, a high-IQ U.S. sample. Age-by-age earnings profiles allow a study of when personality traits affect earnings most, and for whom the effects are strongest. I document...... a concave life-cycle pattern in the payoffs to personality traits, with the largest effects between the ages of 40 and 60. An interaction of traits with education reveals that personality matters most for highly educated men. The largest effects are found for Conscientiousness, Extraversion...
This dissertation addresses the prediction of corporate earnings. The thesis aims to examine whether the degree of precision in earnings forecasts can be increased by basing them on historical financial ratios. Furthermore, the intent of the dissertation is to analyze whether accounting standards...... forecasts are not more accurate than the simpler forecasts based on a historical timeseries of earnings. Secondly, the dissertation shows how accounting standards affect analysts’ earnings predictions. Accounting conservatism contributes to a more volatile earnings process, which lowers the accuracy...... of analysts’ earnings forecasts. Furthermore, the dissertation shows how the stock market’s reaction to the disclosure of information about corporate earnings depends on how well corporate earnings can be predicted. The dissertation indicates that the stock market’s reaction to the disclosure of earnings...
Winters, John V.; Xu, Weineng
Economics has been shown to be a relatively high-earning college major, but geographic differences in earnings have been largely overlooked. The authors of this article use the American Community Survey to examine geographic differences in both absolute earnings and relative earnings for economics majors. They find that there are substantial…
Martin-Morris, Linda E; Buckland, Helen T; Popa, Simina M; Cunningham, Susanna L
Our university course for non-majors (Biology 100) on the neurobiology of drug addiction was recently retooled for delivery at high schools around the state of Washington in order to engage younger students in the study of psychoactive drugs. Many of these students are earning both high school and university credits (dual-enrollment). This paper outlines the course design principles we used to ensure that high school students are earning valid college credits. We present an analysis of learning gains experienced by both university and high school students as measured by before and after course knowledge surveys. We also describe how assessment strategies used for on-campus students have been transferred to our high school partner teachers and how generous interchange and observation ensure that the high school students are engaging deeply in their study of neuroscience. Indeed, many have had a transformative experience that inspires them to contemplate the field of neuroscience as they transition into university study.
Over the past 20 years, women's real earnings rose whereas those of men declined. Even as the gender pay gap narrowed, earnings differences between white women and black and Hispanic women continued to grow. (Author)
Chen, Jing; Åstebro, Thomas
A review of recent evidence on relative earnings from entrepreneurship versus wage work presents a puzzle: why do individuals become entrepreneurs when entrepreneurs on average apparently earn less than employees? After considering several potential explanations, we empirically analyze one: income...
Full Text Available Prior studies showed that before IPO, many companies conducted earnings management in order to attractpotential investors through impressive earnings figures. This study aimed to investigate the tendency of earningsmanagement practice post - IPO. This practice of earnings management was motivated to preserve managers’reputation in achieving their earnings forecasts. Using a total of 165 IPOs in IDX during year 2000-2010, thisstudy employed descriptive analyses to identify the earnings management differences within the sample. A crosssectionanalysis was conducted to test the difference of earnings management indicator among the forecasters.Then, controlling for audit quality, ownership, firm size, and firm leverage, a regression analysis was performedto test the impact of earnings forecasts accuracy on the earnings management. The result of this research showedthat there was an indication that the forecasters conducted more earnings management than the non-forecasters.The study found that forecast accuracy was significantly related to managers’ behavior to manage post-IPOearnings. Further analysis showed that optimistic forecasters tended to engage more in more earning managementthan conservative forecasters. The cross section analysis confirmed that optimistic earnings forecast strengthenedthe relationship of forecast accuracy and post-IPO earnings management, while high audit quality failed toweaken it.
Existing unemployment insurance systems in many OECD countries involve a ceiling on insurable earnings. The result is lower replacement rate for employees with relatively high earnings. This paper examines whether replacement rates should decrease as the level of earnings rises. The framework is a search equilibrium model where wages are determined by Nash bargaining between firms and workers, job search intensity is endogenous and workers are heterogeneous. The analysis suggests higher repla...
Full Text Available Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models. Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management. Masing-masing model memiliki kelemahan-kelemahan yang melekat disamping kelebihan-kelebihan yang dimilikinya. Dari keempat model yang dapat digunakan untuk mendeteksi earnings management yaitu, Healy Model, DeAngelo Model, Jones model, Modified Jones model dan Industry model, diuji oleh Dechow et al. (1995, dalam hal tingkat keakuratannya dalam mendeteksi adanya earnings management. Masing-masing model diuji tingkat kemungkinannya memiliki kesalahan dalam mengukur adanya earnings management dengan tipe kesalahan I dan tipe kesalahan II. Hasilnya menunjukkan bahwa sangat penting bagi para pengguna laporan keuangan untuk menginvestigasi faktor-faktor yang mendorong timbulnya earnings management yang berkaitan dengan kinerja keuangan perusahaan. Hasil lain diperoleh pula bahwa modified Jones Model (1991 memiliki kemampuan yang baik untuk mendeteksi adanya earnings management.
The career prospects of newly recruited employees differ substantially within an organization. The stars experience considerable growth in earnings; others can hardly maintain their entry salaries. This article sheds light on the mechanisms generating the observed heterogeneity in earnings growth...... by investigating the effects that explicit short-run incentives and implicit incentives have on earnings growth. The model’s predictions are tested using personnel records from a large bank and are found to be consistent with the observed earnings growth during the first half of the employees’ careers....
Kirkham, Lisa P
Early College High Schools (ECHS) are an educational intervention designed to promote rigor in high school education along with increased post-secondary access and success for disadvantaged students. Based on evidence, the Early College High School program is effective at helping students who traditionally are not in college-bound tracks find their way into that path. ECHSs provide a comprehensive, rigorous high school experience allowing students to earn an associate’s degree along with the ...
Price, R.B.; Sanders, V.
This paper reports that earnings for the first 9 months of 1992 plunged from the year ago level for a sample of U.S. oil and gas companies. However, increased natural gas prices sparked improvement in the third quarter. Year to date earnings for a group of integrated and nonintegrated companies fell 34% to $8.6 billion compared to a year ago on revenues that fell less than 1%. But third quarter earnings for the group jumped 28% to $3.3 billion on revenues that increased 7% to $119.9 billion. Special charges for restructuring, writedowns, and property dispositions continued to affect companies in the third quarter
US Agency for International Development — EVMS is a system for measuring project performance and progress in an objective manner by supporting earned value management. EVMS has the ability to combine...
This study focuses on earnings management by investigating the frequency distribution of the reported earnings (changes) by use of the approach documented by Burgstahler & Dichev (1997). In this study, it is investigated whether Danish firms use earnings management to avoid earnings decreases (an...... losses); and second: firm managers control "manageable" accounting accruals in anticipation of managing earnings....... losses) by examining the earnings (changes) frequency distribution. This approach captures neither the magnitude nor how earnings are managed. Consequently, the relation between main "manageable" elements of working capital, current assets (among these the key components inventory and accounts receivable......) and current liabilities, and reported earnings (changes) are examined. To address the problem further the modified Jones (1991) model is used to identify and separate discretionary accruals in order to identify pre-managed earnings (changes). The frequency distribution of these calculated premanaged earnings...
Pope, Lizzy; Harvey-Berino, Jean
To examine the viability of monetary incentives to increase fitness-center use and maintain/improve the Body Mass Indexes (BMIs) of first-year students over the fall semester. Randomized-controlled trial with no-treatment and incentive conditions involving 117 first-year students. For 12 weeks, students in the incentive condition received monetary payments ranging from $10 to $38.75 for meeting researcher-set fitness-center use goals that were identical across conditions. Fitness-center use was monitored through electronic ID-card check-in and check-out records at the campus fitness center. 63% of incentive-condition participants met the weekly fitness-center use goals on average compared to only 13% of control-condition participants, a significant difference, pstudents meeting weekly fitness-center use goals. However, the increased fitness-center use by the incentive condition did not prevent an increase in BMI during fall semester. Copyright © 2012 Elsevier Inc. All rights reserved.
Fleming, Quentin W
Organizations that follow the principles of good Earned Value Management (EVM) create an environment that allows teams to successfully operate and thrive ? even in the face of challenges that could negatively impact their projects. Earned Value Project Management (EVPM) is a methodology used to measure and communicate the real physical progress of a project taking into account the work completed, the time taken and the costs incurred to complete that work. As a result, EVPM allows more educated and effective management decision-making, which helps evaluate and control project risk by measuring project progress in monetary terms. In the first two editions of Earned Value Project Management, Quentin W. Fleming and Joel M. Koppelman provided guidance for project management practitioners already familiar with EVPM, was well as those who were new to the use of this technique. The third edition expanded the information available on of EVPM for medium and smaller projects while still being relevant for larger projec...
Earned Value Management is a methodology used to measure and communicate the real physical progress of a project and show its true cost situation. This tool was developed by the US Department of Defense in 1967 and later used successfully for monitoring DOE projects, in particular the US LHC accelerator project. A clear distinction must be made between an earned value management system and other tools under consideration or already existing at CERN which permit accurate predictions of the amount and date of future payments or a detailed follow up of contracts.
Ahn, Ruth; Asanuma, Shigeru; Mori, Hisayoshi
Teachers in Japan earn tenure on their first day of employment--not after two years of experience based on evaluations of teaching performance or student test scores. This is almost too good to be true. If tenure is so easy to attain, how do the Japanese make sure their teachers, especially novice teachers hired with little teaching experience,…
Sikes, Suzanne S; Schwartz-Bloom, Rochelle D
Launch into education about pharmacology (LEAP) is an inquiry-based science enrichment program designed to enhance competence in biology and chemistry and foster interest in science careers especially among under-represented minorities. The study of how drugs work, how they enter cells, alter body chemistry, and exit the body engages students to conceptualize fundamental precepts in biology, chemistry, and math. Students complete an intensive three-week course in the fundamentals of pharmacology during the summer followed by a mentored research component during the school year. Following a 5E learning paradigm, the summer course captures student interest by introducing controversial topics in pharmacology and provides a framework that guides them to explore topics in greater detail. The 5E learning cycle is recapitulated as students extend their knowledge to design and to test an original research question in pharmacology. LEAP students demonstrated significant gains in biology and chemistry knowledge and interests in pursuing science. Several students earned honors for the presentation of their research in regional and state science fairs. Success of the LEAP model in its initial 2 years argues that coupling college-level coursework of interest to teens with an authentic research experience enhances high school student success in and enthusiasm for science. Copyright © 2009 International Union of Biochemistry and Molecular Biology, Inc.
Silles, Mary A.
Economists are only beginning to understand the relationship between personality traits and economic outcomes. This paper examines the influence of childhood social maladjustment on cognitive development, labor market earnings and career progression using longitudinal data drawn from the National Child Development Study. Net of differences in…
F.M. van Oers; R.A. de Mooij (Ruud)
textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems
This presentation offers financial information on the AREVA Group earnings for the year 2004. With manufacturing facilities in over 40 countries and a sales network in over 100, Areva offers customers technological solutions for nuclear power generation and electricity transmission and distribution. The Group also provides interconnect systems to the telecommunications, computer and automotive markets. (A.L.B.)
Perotti, Pietro; Wagenhofer, Alfred
This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. We examine persistence, predictability, two measures of smoothness, abnormal accruals, accruals quality, earnings response coefficient and value relevance. For a large sample of US non-financial firms over the period 1988-2007, we show that all measures except for smoothness are negatively associated with absolute excess returns, suggesting that smoothness is generally a favorable attribute of earnings. Accruals measures generate the largest spread in absolute excess returns, followed by smoothness and market-based measures. These results lend support to the widespread use of accruals measures as overall measures of earnings quality in the literature.
T. Jiao (Tao); G.M.H. Mertens (Gerard); P.G.J. Roosenboom (Peter)
textabstractThis paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision. We argue that a higher industry valuation increases the perceived benefits of earnings
Full Text Available The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE. Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005 and Roychowdhury (2006. Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.
Kulkarni, Veena S
Previous research on understanding race-ethnic differentials in employment and economic contributions by married women has primarily focused on Blacks, Hispanics, or Whites. This study investigates variations in wives' earning contributions as measured by wives earnings as a proportion of total annual household earnings among six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese relative to native born non-Hispanic White. I disaggregate the six Asian groups by their ethnicity and nativity status. Using pooled data from 2009-2011 American Community Survey, the findings show significance of human capital, hours of paid labor market engagement and nativity status. There is strong and negative association between husbands' human capital and labor supply with wives' earning contributions suggesting near universality of male-breadwinner status. Notwithstanding the commonalities, there is significant intergroup diversity. While foreign born and native born Filipina wives despite their spouses' reasonably high human capital and work hours, contribute one of the highest shares, the same cannot be said for the Asian Indians and Japanese. For foreign born Asian Indian and to some extent Japanese women, their high human capital is not translated to high earning contribution after controlling for husband's human capital. Further, nativity status impacts groups differentially. Native born Vietnamese wives contribute the greatest. Overall, the findings underscore the relevance of employing multiple conceptual frameworks in understanding earning contributions of foreign and native born Asian wives belonging to the six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese. Copyright © 2015 Elsevier Inc. All rights reserved.
Nursel TÜRKMEN, Delia; Halis DOKGÖZ, Mihai; Semra AKGÖZ, Suzana; Bülent EREN, Bogdan Nicolae; Pınar VURAL, Horatiu; Oğuz POLAT, Horatiu
ABSTRACT Objective: The main aim of this research is to investigate the prevalence of bullying behaviour, its victims and the types of bullying and places of bullying among 14-17 year-old adolescents in a sample of school children in Bursa, Turkey. Methodology: A cross-sectional survey questionnaire was conducted among class 1 and class 2 high school students for identification bullying. Results: Majority (96.7%) of the students were involved in bullying behaviours as aggressors or victims. For a male student, the likelihood of being involved in violent behaviours was detected to be nearly 8.4 times higher when compared with a female student. Conclusion: a multidisciplinary approach involving affected children, their parents, school personnel, media, non-govermental organizations, and security units is required to achieve an effective approach for the prevention of violence targeting children in schools as victims and/or perpetrators. PMID:24371478
Behrman, Jere R; Taubman, Paul
Birth-order effects are posited by many to affect earnings and schooling. The authors show how such effects can be interpreted to shift either the earnings possibility frontier for siblings or parental preferences. The authors find empirical evidence for birth- order effects on (age-adjusted) schooling and on earnings for young U.S. adults, though the latter is not robust for all specifications. The examination of intrahousehold allocations suggests that these birth-order differences occur, d...
Boice, Daniel C.; Asbell, E.; Reiff, P. H.
Young Engineers and Scientists (YES) is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA) during the past 16 years. The YES program provides talented high school juniors and seniors a bridge between classroom instruction and real world, research experiences in physical sciences (including space science) and engineering. YES consists of two parts: 1) an intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year; and 2) a collegial mentorship where students complete individual research projects under the guidance of their mentors during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. During these years, YES has developed a website for topics in space science from the perspective of high school students, including NASA's Magnetospheric Multiscale Mission (MMS) (http://yesserver.space.swri.edu). High school science teachers participate in the workshop and develop space-related lessons for classroom presentation in the academic year. Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. Over the past 16 years, all YES graduates have entered college, several have worked for SwRI, one business has started, and three scientific publications have resulted. Acknowledgements. We acknowledge funding and support from the NASA MMS Mission, Texas Space Grant Consortium, Northside Independent School District, SwRI, and several local charitable foundations.
Full Text Available The article analyses the effects of obesity—a clear signal of weight abnormality—on unemployment and earnings among Finnish men and women. Our empirical data consist of the last four waves (waves 4 to 8 of the Finnish section of the European Community Household Panel (ECHP data collected between 1998 and 2001. According to our results, obese women have a significantly higher risk of unemployment (even after controlling for age, level of education and other related factors, than women who are not obese. Furthermore, the generally weaker occupational positions of obese women tend to translate to lower earnings. Overall, obese women are more likely to have weaker labour market attachment and hold socio-economically weaker positions. Similar results were not found among men. Thus, our results indicate the presence of gender discrimination in the Finnish labour market. In the conclusions we further discuss weight related impacts on succeeding in the labour market, but also its role as a possible risk factor in drifting away from employment. We reflect on this issue as a form of inequality that can have an increasing significance in the future.
Chan Wai Wong
Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.
... 7 Agriculture 12 2010-01-01 2010-01-01 false Retained earnings. 1767.25 Section 1767.25....25 Retained earnings. The retained earnings accounts identified in this section shall be used by all RUS borrowers. Retained Earnings 433-439 [Reserved] Retained Earnings 433-439 [Reserved] ...
Salverda, W.; Haas, C.; Salverda, W.; Nolan, B.; Checchi, D.; Marx, I.; McKnight, A.; Tóth, I.G.; van de Werfhorst, H.
This chapter demonstrates the importance of labour earnings for income and income inequality -also among top incomes. With a focus on employees and Europe, the chapter elaborates on the relationship between the household income distribution and the individual earnings distribution. On the one hand,
Marken, Stephanie; Gray, Lucinda; Lewis, Laurie
This report provides descriptive national data on the prevalence and characteristics of dual enrollment programs at postsecondary institutions in the United States. For this survey, dual enrollment refers to high school students earning college credits for courses taken through a postsecondary institution. The National Center for Education…
Shi, Ru; Shan, Shou-qin; Tian, Jian-quan
The Myers-Briggs Type Indicator (MBTI) was given to 264 students in an undergraduate Pharmacy course at a military medical university. Selected MBTI personality types were compared for achievement in the course using a t-test to compare total points earned. High grades were earned by students stronger in the traits of introversion (I) and judgment…
Full Text Available In 1990, Bruns and Merchant (1990 surveyed earnings-management practices and asked the readership of the Harvard Business Review to rate the acceptability of those practices. Prior to the Bruns and Merchant (1990 study, the morality of short-term earnings-management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality and earnings-management practices. Despite increased research focusing on business ethics since 1990, there is little evidence that the profession is educating accountants about earnings-management practices. This study compares the results of studies on earnings-management practices. Students and business managers were surveyed at the Nelson Mandela Metropolitan University (NMMU and these results were compared to studies prior to the Sarbanes-Oxley Act 2002 in the USA. The aim of the study is to determine if there have been changes in attitudes towards earnings-management practices since the acceptance of the Sarbanes-Oxley Act.
Full Text Available The aim of this study was to prove whether manager coped its earnings for the purpose ofinformative or target opportunistic. Research also investigated whether investment opportunity setinfl uenced the choice of manager to report as opportunistic to hide performance, or to report earningmore informative concerning with debt, political cost, market share, and earning. Sample of thisresearch was chosen by using purposive sampling of 350 manufacturing business listed in the JakartaStock Exchange, started from 1997 up to 2002. Structural Equation Modeling (SEM by using programof Analysis of Moment Structures (AMOS was considered as the appropriate statistical technique toexamine pattern relation of formed model. The results showed that earning management conductedby manager in Developing Market such as Indonesia represented informative earning managementwhich meant all investors had more own belief in earning reporting, but this research could notprove that company owning high investment opportunity set tended to conduct informative earningmanagement.
Full Text Available This paper investigates how information asymmetry and mutual fund ownership affect listed companies’ earnings management. We show that (1 reducing information asymmetry improves firms’ earnings management behavior; (2 relative to short-term mutual funds, long-term mutual funds promote earnings quality by adopting a monitoring role; and (3 by dividing firms into high/low information asymmetry groups, we find that the information environment significantly increases the effect of long-term mutual funds on firms’ earnings management. In this paper, we provide new evidence for the role that institutional investors play in a typical emerging capital market. Our results have clear policy implications: to increase earnings quality, it is essential to improve information transparency and develop long-term institutional investors.
This paper considers the educational experience constructed under Australia’s policy decision in 2009 to extend compulsory education by requiring that students must be ‘earning or learning’ till 17 years of age. The discussion draws on an empirical project that explored the moral order operating in classrooms for students retained under this policy in non-academic pathways in high schools and Technical and Further Education colleges across three towns experiencing youth employment stress. It ...
... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4550 Retained earnings. (a) This account shall include the undistributed balance of retained earnings derived from the...
Social Security Administration — Social Security Administration released Earnings Public-Use File (EPUF) for 2006. File contains earnings information for individuals drawn from a systematic random...
Moughari, Layla; Gunn-Wright, Rhiana; Gault, Barbara
Postsecondary education yields myriad benefits, including increased earnings potential, higher lifetime wages, and access to quality jobs. But postsecondary degrees are not all equal in the benefits they bring to students, and women tend to obtain degrees in fields with lower earnings. Women with associate degrees earn approximately 75 percent of…
Daly, Moira; Hryshko, Dmytro; Manovskii, Iourii
The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. It determines both the equilibrium distributions of endogenous outcomes and the design of optimal policies. Yet, there is no consensus in the literature on the relative...... magnitudes of the permanent and transitory innovations in earnings. When estimation is based on the earnings moments in levels, the variance of transitory shocks is found to be relatively high. When the moments in differences are used, the variance of the permanent component is relatively high instead. We...
Social Security Administration — Provides the ability to track and manage earnings inquiries from the general public by automated selection of cases for quality review. It also provides Management...
Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre
In many countries pension systems involve some form of earnings test; i.e., an invidual's benefits are reduced if he has labor income. This paper examines whether or not such earning tests emerge when pension system and income tax are optimally designed. We use a simple model with individuals differing both in productivity and their health status. The working life of an individual has two 'endings': an official retirement age at which he starts drawing pension benefits (while possibly supplem...
Existing literature usually considers earnings manipulation to be a negative social phenomenon. We argue that earnings manipulation can be a part of the equilibrium relationships between firm's insiders and outsiders. We consider an optimal contract between an entrepreneur and an investor where the entrepreneur is subject to a double moral hazard problem (one being the choice of production effort and the other being intertemporal substitution, which consists of transferring cash flows between...
The increase in dispersion of personal earnings in the USA has received considerable attention and has been analyzed extensively. The evidence for other countries is less systematic. There are a few comparative studies, but they tend to focus on descriptions of the overall distribution of income or earnings. This paper compares the USA with other countries in order to understand whether the US experience is relatively unique or is instead part of a global (or perhaps industrial countries) phe...
Recent research in economics suggests a positive association between self-esteem and earnings. A major problem in this literature is that from simple cross-sectional wage regressions it is not possible to conclude that self-esteem has a causal impact on earnings. While classical measurement error leads to an attenuation bias, reverse causality and omitted variable are likely to drive the OLS coefficient on self-esteem upward. Using the National Longitudinal Survey of Youth (NLSY) that adminis...
Fink, John; Jenkins, Davis; Kopko, Elizabeth; Ran, Florence Xiaotao
Community college transfer students encounter challenges progressing toward a bachelor's degree, leading to widespread transfer credit loss. This in turn may lower students' chances of credential completion and increase the time and costs for students, their families, and taxpayers. In this study we review three definitions of credit transfer…
In 2010, the Council for Adult and Experiential Learning (CAEL) released a report on a multi-institutional study on prior learning assessment (PLA) and adult student outcomes. The study examined data from 62,475 adult students at 48 colleges and universities, following the students' academic progress over the course of seven years. The data from…
Strassberg, Donald S; Cann, Deanna; Velarde, Valerie
In the last 8 years, several studies have documented that many adolescents acknowledge having exchanged sexually explicit cell phone pictures of themselves, a behavior termed sexting. Differences across studies in how sexting was defined, recruitment strategies, and cohort have resulted in sometimes significant differences in as basic a metric as what percentage of adolescents have sent, received, or forwarded such sexts. The psychosocial and even legal risks associated with sexting by minors are significantly serious that accurate estimates of its prevalence, including over time, are important to ascertain. In the present study, students (N = 656) from a single private high school were surveyed regarding their participation in sexting. Students at this same school were similarly surveyed four years earlier. In this second survey, reported rates of sending (males 15.8%; females 13.6%) and receiving (males 40.5%; females 30.6%) sexually explicit cell phone pictures (revealing genitals or buttocks of either sex or female breasts) were generally similar to those reported at the same school 4 years earlier. Rates of forwarding sexts (males 12.2%; females 7.6%) were much lower than those previously acknowledged at this school. Correlates of sexting in this study were similar to those reported previously. Overall, our findings suggest that sexting by adolescents (with the exception of forwarding) remains a fairly common behavior, despite its risks.
Kosakowska-Berezecka, Natasza; Jurek, Paweł; Besta, Tomasz; Badowska, Sylwia
The backlash avoidance model (BAM) suggests women insufficiently self-promote because they fear backlash for behavior which is incongruent with traditional gender roles. Avoiding self-promoting behavior is also potentially related to associating success with negative consequences. In two studies we tested whether self-promotion and fear of success will be predictors of lower salaries and anticipation of lower chances of success in an exam. In study 1, prior to the exam they were about to take, we asked 234 students about their predictions concerning exam results and their future earnings. They also filled scales measuring their associations with success (fear of success) and tendency for self-promotion. The tested model proved that in comparison to men, women expect lower salaries in the future, anticipate lower test performance and associate success with more negative consequences. Both tendency for self-promotion and fear of success are related to anticipation of success in test performance and expectations concerning future earnings. In study 2 we repeated the procedure on a sample of younger female and male high school pupils (N = 100) to verify whether associating success with negative consequences and differences in self-promotion strategies are observable in a younger demographic. Our results show that girls and boys in high school do not differ with regard to fear of success, self-promotion or agency levels. Girls and boys anticipated to obtain similar results in math exam results, but girls expected to have higher results in language exams. Nevertheless, school pupils also differed regarding their future earnings but only in the short term. Fear of success and agency self-ratings were significant predictors of expectations concerning future earnings, but only among high school boys and with regard to earnings expected just after graduation. PMID:29163271
Kosakowska-Berezecka, Natasza; Jurek, Paweł; Besta, Tomasz; Badowska, Sylwia
The backlash avoidance model (BAM) suggests women insufficiently self-promote because they fear backlash for behavior which is incongruent with traditional gender roles. Avoiding self-promoting behavior is also potentially related to associating success with negative consequences. In two studies we tested whether self-promotion and fear of success will be predictors of lower salaries and anticipation of lower chances of success in an exam. In study 1, prior to the exam they were about to take, we asked 234 students about their predictions concerning exam results and their future earnings. They also filled scales measuring their associations with success (fear of success) and tendency for self-promotion. The tested model proved that in comparison to men, women expect lower salaries in the future, anticipate lower test performance and associate success with more negative consequences. Both tendency for self-promotion and fear of success are related to anticipation of success in test performance and expectations concerning future earnings. In study 2 we repeated the procedure on a sample of younger female and male high school pupils ( N = 100) to verify whether associating success with negative consequences and differences in self-promotion strategies are observable in a younger demographic. Our results show that girls and boys in high school do not differ with regard to fear of success, self-promotion or agency levels. Girls and boys anticipated to obtain similar results in math exam results, but girls expected to have higher results in language exams. Nevertheless, school pupils also differed regarding their future earnings but only in the short term. Fear of success and agency self-ratings were significant predictors of expectations concerning future earnings, but only among high school boys and with regard to earnings expected just after graduation.
Full Text Available The backlash avoidance model (BAM suggests women insufficiently self-promote because they fear backlash for behavior which is incongruent with traditional gender roles. Avoiding self-promoting behavior is also potentially related to associating success with negative consequences. In two studies we tested whether self-promotion and fear of success will be predictors of lower salaries and anticipation of lower chances of success in an exam. In study 1, prior to the exam they were about to take, we asked 234 students about their predictions concerning exam results and their future earnings. They also filled scales measuring their associations with success (fear of success and tendency for self-promotion. The tested model proved that in comparison to men, women expect lower salaries in the future, anticipate lower test performance and associate success with more negative consequences. Both tendency for self-promotion and fear of success are related to anticipation of success in test performance and expectations concerning future earnings. In study 2 we repeated the procedure on a sample of younger female and male high school pupils (N = 100 to verify whether associating success with negative consequences and differences in self-promotion strategies are observable in a younger demographic. Our results show that girls and boys in high school do not differ with regard to fear of success, self-promotion or agency levels. Girls and boys anticipated to obtain similar results in math exam results, but girls expected to have higher results in language exams. Nevertheless, school pupils also differed regarding their future earnings but only in the short term. Fear of success and agency self-ratings were significant predictors of expectations concerning future earnings, but only among high school boys and with regard to earnings expected just after graduation.
Kentucky Council on Postsecondary Education, 2015
Student loans can be a good investment in an individual's future, providing financial access to higher education and improved chances of economic success after college. However, avoiding undue financial obligations and maximizing the return on investment require careful planning and prudent borrowing. Estimating whether the student loan debt…
Hadley, J; Mitchell, J M
The goal of this study is to estimate whether cross-sectional variations in enrollment in health maintenance organizations (HMOs) affected physicians' earnings and hourly income in 1990. Using data from a nationally representative sample of 4,577 younger physicians (penetration is endogenous and used the instrumental variables approach to obtain unbiased estimates. HMO penetration had a negative and statistically significant impact on physicians earnings in 1990. A doubling of the average level of HMO penetration in the market is estimated to reduce annual earnings by 7% to 10.7%, and hourly earnings by approximately 6% to 9%. It appears that HMOs were successful in reducing physicians' annual and per hour earnings in 1990, presumably through a combination of fewer visits and lower payment rates for people covered by HMOs. Although these results cannot be generalized to all physicians, the experience of a younger cohort of physicians may still be a good indicator of the future effects of HMOs because younger physicians may be more susceptible to market forces than older and more established physicians. Moreover, these results may be somewhat conservative because they reflect market behavior in 1990, several years before the rapid growth and more aggressive market behavior of HMOs in recent years.
The high rates of youth unemployment experienced in a number of OECD economies has raised concerns about the effect of this on subsequent earnings. Using the Australian Youth Survey (AYS) a longitudinal survey of Australian youth, we estimate the effects of unemployment on subsequent hourly and weekly earnings. The estimates suggest that, when unobserved heterogeneity is taken into account, it is only long histories of unemployment which have a negative effect on hourly wages. On the other ha...
Windy Puspita Dewi
Full Text Available This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition. We measure the market response to the information content of earnings by the earnings response coefficient (ERC. By using pooled-OLS regression from 748 firm-years data of public listed companies on the Indonesian Stock Exchange (IDX in 2004-2009, we find some evidence of a negative association between earnings response coefficients and information content of earnings that contained earnings management. Our study find that real transactions earnings management in operating activities has negative association with earnings response coefficient, but we do not find any evidence from the other earnings management tools. The findings of this study imply that the market participants are able to capture a certain kind of earnings management behaviour that may reduce the earnings response coefficient.
Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnorm...
... AGED, BLIND, AND DISABLED Income Earned Income § 416.1112 Earned income we do not count. (a) General... receive it. (3) If you are under age 22 and a student who is regularly attending school as described in... not blind) and under age 65 or you are disabled (but not blind) and received SSI as a disabled...
Gilmour, Joseph E., Jr.; And Others
The college selection process used by high school students was studied and a paradigm that describes the process was developed, based on marketing theory concerning consumer behavior. Primarily college freshmen and high school seniors were interviewed, and a few high school juniors and upper-level college students were surveyed to determine…
This slide presentation reviews the concepts of Earned Value reporting and Earned Value Metrics (EVM) and the implementation for the Constellation Program. EVM is used to manage both the contract and civil service workforce, and used as a measure of contractor costs and performance. The Program EVM is not as useful for Level of Effort tasking, for either contractor, or civil service employees. Some issues and concerns in reference to EVM and the process for the use of EVM for Mission assurance are reviewed,
Bukiet, Bruce; Thomas, Gordon
We discuss a Math and Physics Day for high school students and teachers, with hands-on activities and seminars involving mathematics and physics. Participants also learn about careers for those who go on to major in physics and mathematics in college. The New York State Section of the APS has provided generous support for this workshop through its Outreach grant program. Approximately a dozen high schools and 100 students attend each year. The program, which runs from 9:15 AM until 2:15 PM, includes an introduction to undergraduate degree programs in Mathematics, Statistics, Optics, Actuarial Science and Applied Physics, a group physics experiment/contest, brief talks over lunch by speakers from industry who have degrees in Math or Physics, and an afternoon seminar. Teachers earn Professional Development credit.
Plug, E.; Berkhout, P.
Gay/bisexual workers tend to earn less than other men. Does this occur because of discrimination or because of selection? In this paper we address this question and collect new information on workplace disclosure to separate out discrimination effects from selection effects. Using a large sample of
Survey data is used to estimate the impact of physical attractiveness rated by the interviewer as well as by the respondent on employment probability and labor income of men and women. In addition to mean linear and non-linear effects on earnings, simultaneous quantile regressions are applied to analyze heterogeneity across the wage distribution.
Prior literature indicates that bid-ask spreads are higher and depths are lower around earnings announcements than during non-announcement periods. This thesis investigates two important aspects of this drop in market liquidity, namely (a) the ability of management to mitigate the drop in market
Yapici, Ibrahim Umit; Akbayin, Hasan
In this study, it is aimed to determine the high school students' views on blended learning. The study was carried out in biology course for the lesson unit of "Classification of Living Things and Biodiversity" with 47 9[superscript th] grade students attending Nevzat Ayaz Anatolian High School in the second term of the academic year of…
Bardick, Angela D.; Bernes, Kerry B.; Magnusson, Kris C.; Witko, Kim D.
This research used "The Comprehensive Career Needs Survey" to assess the career counselling needs of 3,562 junior high students in Southern Alberta. This article examines junior high students' responses regarding their perceptions of (a) the relevance of career planning, (b) who they would approach for help with career planning, and (c)…
Poulsen, Eva Lykkegaard
The Danish government has an ambition to recruit more high school students into STEM edu-cations (science, technology, engineering and/or mathematics). The students’ choice of further education is based on the people and jobs they have knowledge of. Therefore, to recruit more students into STEM....... Some representatives transmit infor-mation and are thereby definers, whereas other representatives illustrates as personal examples and are thereby models. This study focuses on high school students’ views on STEM representatives and the impact these representatives have on the high school students...... studies, it is important to introduce high school students to good STEM representatives to make possible the development of potential STEM identities. A potential identity within a specific subject area relies on at least a situation bound relation-ship to the subject area or the person representing it...
Langford, Gary O.; Franck, Raymond (Chip)
Sponsored Report (for Acquisition Research Program) Earned Value is regarded as a useful tool to monitor commercial and defense system acquisitions. This paper applies the theoretical foundations and systematics of Gap Analysis to improve Earned Value Management. As currently implemented, Earned Value inaccurately provides a higher value for the work performed. This preliminary research indicates that Earned Value calculations can be corrected. Value Analysis, properly defined and enacted,...
Daly, Moira K.; Hryshko, Dmytro; Manovskii, Iourii
The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. We show that a simple modification of the canonical process used in the literature leads to a dramatic improvement in the measurement of earnings dynamics in administrative....... Accounting for these effects enables more accurate analysis using quantitative models with permanent and transitory earnings risk, and improves empirical estimates of consumption insurance against permanent earnings shocks....
Evensen, Miriam; Lyngstad, Torkild Hovde; Melkevik, Ole; Reneflot, Anne; Mykletun, Arnstein
Previous studies have shown that adolescent mental health problems are associated with lower employment probabilities and risk of unemployment. The evidence on how earnings are affected is much weaker, and few have addressed whether any association reflects unobserved characteristics and whether the consequences of mental health problems vary across the earnings distribution. A population-based Norwegian health survey linked to administrative registry data (N=7885) was used to estimate how adolescents' mental health problems (separate indicators of internalising, conduct, and attention problems and total sum scores) affect earnings (≥30 years) in young adulthood. We used linear regression with fixed-effects models comparing either students within schools or siblings within families. Unconditional quantile regressions were used to explore differentials across the earnings distribution. Mental health problems in adolescence reduce average earnings in adulthood, and associations are robust to control for observed family background and school fixed effects. For some, but not all mental health problems, associations are also robust in sibling fixed-effects models, where all stable family factors are controlled. Further, we found much larger earnings loss below the 25th centile. Adolescent mental health problems reduce adult earnings, especially among individuals in the lower tail of the earnings distribution. Preventing mental health problems in adolescence may increase future earnings. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.
Martin, Leisa A.
In the United States, the main mission of social studies education is to prepare students for citizenship. With this in mind, the following study examined 191 high school students’ views on how they demonstrated citizenship. Traditionally with this age group, personally responsible citizenship has been a common form of self-reported citizenship engagement. However, in this study, the students seemed to conceptualize citizenship differently. With the Akwesasne Mohawk students, the European Ame...
Cash flows are incrementally useful to earnings in security valuation mainly when earnings quality is low. This suggests that when earnings quality decreases, analysts will be more likely to supplement their earnings forecasts with cash flow estimates. Contrary to this prediction, we find that analysts do not disclose cash flow forecasts when the quality of earnings is low. This is because cash flow forecast accuracy depends on the accuracy of the accrual estimates and the precision of accrua...
If you want to be stopped in your tracks today through political action, litigation or both, then ignore the concerns of stakeholders who believe that they have been or will be adversely impacted by what you want to do. The frustrated attempts by the United States to permanently dispose of its high level radioactive waste confirm this reality. Unless and until fundamental changes are made in the decision making process, the gridlock of litigation and political maneuvering precipitated by efforts to perfect a permanent repository will remain and likely intensify
Defries, Z; Grothe, L
The authors studied 21 schizophrenic and borderline college students who achieved B+ or higher grade averages and underwent psychotherapy while in college. High academic achievement was found to provide relief from feelings of worthlessness and ineffectuality resulting from poor relationships with parents, siblings, and peers. Psychotherapy and the permissive yet supportive college atmosphere reinforced the students' self-esteem.
Lucas, Keith B.; Tulip, David F.
This investigation was undertaken in order to establish the status of scientific literacy among three groups of secondary school students in four Brisbane, Australia high schools, and to reduce the apparent reticence of science teachers to evaluate students' achievement in the various dimensions of scientific literacy by demonstrating appropriate…
Baker-Smith, E. Christine
Evidence is clear that discipline in high school is associated with negative outcomes across the life course. Not only are suspensions related to declining academic trajectories during high school in the form of attendance and academic achievement, students suspended once are also more likely to be suspended again and also substantially increase…
Cleal, Bryan; Panton, Ulrik Haagen; Willaing, Ingrid
$ 924 (3.03%) among women. The effect was generally largest in the youngest age-group, in lower earners and among men. CONCLUSIONS: The results clearly indicate that a diagnosis of diabetes has a significant impact on earnings. Age and earnings at the time of diagnosis appear to play a moderating role.......,090 people with diabetes were included in the study and matched to 91,090 controls in the general population. The analysis revealed highly significant loss of earnings for people with diabetes when compared with people without diabetes, with an overall relative loss of US $ 3694 (8.01%) among men and US......OBJECTIVE: With previous studies indicating that diabetes affects employment status and lifetime earnings, the aim of this study was to determine the impact on earnings in the immediate period after diagnosis. Recognising that earnings and employment status are dynamic over the life course, we...
Poulsen, Eva Lykkegaard
’ potential identities. It shows that the students preferred STEM representatives resembled themselves in some aspects (primarily social and health aspects) and fit their perceptions of a typical person working in STEM in other aspects (knowledge seeking, hard-working etc.). At least two different...... studies, it is important to introduce high school students to good STEM representatives to make possible the development of potential STEM identities. A potential identity within a specific subject area relies on at least a situation bound relation-ship to the subject area or the person representing it....... Some representatives transmit infor-mation and are thereby definers, whereas other representatives illustrates as personal examples and are thereby models. This study focuses on high school students’ views on STEM representatives and the impact these representatives have on the high school students...
Pass, Susan; Willingham, Wendy
Working with two teachers and thirty-four high school seniors, the authors developed procedures and assessments to teach ethics in an American high school civics class. This approach requires high school students to discover an agreement or convergence between Kantian ethics and virtue ethics. The authors also created an instrument to measure…
Full Text Available Short-term earnings are managed in most, if not all, companies. The management of short-term earnings is vulnerable to misinterpretation, manipulation or deliberate deception even if these misleading accounting practices are prohibited by accounting regulations. Hence, the problem with managing short-term earnings is that it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. As a result of the publicity received by Enron and WorldCom on financial failures and fraud, and the subsequent legislation, the Sarbanes-Oxley Act in 2002, students are expected to understand the morality issues of earnings-management practices. Therefore, the ethics of earnings-management practices affects the accounting educator. Accounting students and business managers were surveyed and the findings indicated that there is no significant difference between gender regarding the ethicality of twenty earning management practices. The results, however, show that there is a significant difference between the perceptions of business managers and students regarding the morality of earnings-management practices. However, no significant differences were found between genders.
Carvajal, Manuel J; Armayor, Graciela M; Deziel, Lisa
A gender earnings gap exists across professions. Compared with men, women earn consistently lower income levels. The determinants of wages and salaries should be explored to assess whether a gender earnings gap exists in the pharmacy profession. The objectives of this study were to (1) compare the responses of male and female pharmacists' earnings with human-capital stock, workers' preferences, and opinion variables and (2) assess whether the earnings determination models for male and female pharmacists yielded similar results in estimating the wage-and-salary gap through earnings projections, the influence of each explanatory variable, and gender differences in statistical significance. Data were collected through the use of a 37-question survey mailed to registered pharmacists in South Florida, United States. Earnings functions were formulated and tested separately for male and female pharmacists using unlogged and semilog equation forms. Number of hours worked, human-capital stock, job preferences, and opinion variables were hypothesized to explain wage-and-salary differentials. The empirical evidence led to 3 major conclusions: (1) men's and women's earnings sometimes were influenced by different stimuli, and when they responded to the same variables, the effect often was different; (2) although the influence of some explanatory variables on earnings differed in the unlogged and semilog equations, the earnings projections derived from both equation forms for male and female pharmacists were remarkably similar and yielded nearly identical male-female earnings ratios; and (3) controlling for number of hours worked, human-capital stock, job preferences, and opinion variables reduced the initial unadjusted male-female earnings ratios only slightly, which pointed toward the presence of gender bias. After controlling for human-capital stock, job-related characteristics, and opinion variables, male pharmacists continued to earn higher income levels than female
Ishizuka, Ryo; Tan, Nobuaki; Sato, Shoma; Zeze, Syoji
The result and outcome of the cloud chamber project, which aims to develop a cloud chamber useful for science education is reported in detail. A project includes both three high school students and a teacher as a part of Super Science High School (SSH) program in our school. We develop a dry-ice-free cloud chamber using salt and ice (or snow). Technical details of the chamber are described. We also argue how the project have affected student's cognition, motivation, academic skills and behavior. The research project has taken steps of professional researchers, i.e., in planning research, applying fund, writing a paper and giving a talk in conferences. From interviews with students, we have learnt that such style of scientific activity is very effective in promoting student's motivation for learning science.
Carolina Bona Sánchez
Full Text Available El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios. Los resultados alcanzados muestran que, en comparación con las no familiares, las empresas de naturaleza familiar divulgan unos resultados de mayor calidad, tanto en términos de menores ajustes por devengo discrecionales como de mayor capacidad de los componentes actuales del resultado para predecir los cash flows futuros. Además, el aumento en los derechos de voto en manos de la familia controladora incrementa la calidad de los resultados contables. La evidencia obtenida se muestra consistente con la presencia de un efecto reputación/vinculación a largo plazo asociado a la empresa familiar. Adicionalmente, el trabajo refleja que a medida que disminuye la divergencia entre los derechos de voto y de cash flow en manos de la familia controladora, aumenta la calidad de la información contable.PALABRAS CLAVE: derechos de voto, divergencia, empresa familiar, calidad delresultado, reputación, beneficios privados.This work examines the relationship between family control and earnings quality in a context where the salient agency problem shifts away from the classical divergence between managers and shareholders to conflicts between the controlling owner and minority shareholders. The results reveal that, compared to non-family firms, family firms reveal higher earnings quality in terms of both lower discretionary accruals and greater predictability of future cash flows. They also show a positive relationship between the level of voting rights held by the controlling family and earnings quality. The evidence is consistent with the presence of a reputation/long-term involvement effect associated with the family firm. Moreover, the work reflects that, as the divergence
Measures of social mobility provide an extra dimension for testing job search models. The present note tests the dynamic model in [Acemoglu, D., 1999. Changes in unemployment and wage inequality: an alternative theory and some evidence. American Economic Review 89, 1259-1278] with respect to Fields’ mobility-as-an-equalizer-of-longer-term-incomes index. The 1980s in the U.S. were not only a period of raising inequality, but also one of longer-term earnings becoming even more unequal than shor...
MacIntyre, Philip; Stevens, Bradley; Collins, Shawn; Hewer, Ian
Potential non-physician anesthesia students gauge many different aspects of a graduate program prior to applying, but cost of education and earning potential are typically high priorities for students. Our analysis evaluated the cost of tuition for all certified registered nurse anesthetist (CRNA) and anesthesiologist assistant (AA) programs in the United States, as well as earning potential for both professions. We collected educational cost data from school websites and salary data from the Medical Group Management Association's Physician Compensation and Production Survey: 2012 Report in order to compare the two groups. We found that the median cost of public CRNA programs is $40,195 and the median cost of private programs is $60,941, with an overall median of $51,720. Mean compensation for CRNAs in 2011 was $156,642. The median cost of public AA programs is $68,210 compared with $77,155 for private AA education, and an overall median cost of $76,037. Average compensation for AAs in 2011 was $123,328. Considering these factors, nurse anesthesia school is a better choice for candidates who already possess a nursing license; however, for those prospective students who are not nurses, AA school may be a more economical choice, depending on the type and location of practice desired.
Full Text Available In this research, attitudes of high school students towards geometry were investigated in terms of gender, grade, types of the field and school. Population of research includes students who were studying at high school in five distincs of Mersin in 2013-2014 academical year. Sample of research includes 935 students from twelve high schools. Attitude scale which was developed by Su-Özenir (2008 was used for data collection. For data analysis, mean, standart deviation, t test and ANOVA were used. A meaningful difference between students’ attitudes towards geometry and variance of gender and grade level wasn’t observed, on the other hand a meaningful difference according to field and school type is observed.Key Words: Attitudes towards geometry, high school geometry lesson, attitude scale
Full Text Available The aim of this paper is to study the relationship between earnings management, governance and investors behavior, since this latter can inform about the nature of earnings management and can be considered as a governance mechanism to reduce accounts manipulations. On the basis of a sample of 700 American firms for the period of 1996-2006, our empirical results show that investors who take short positions, are able to interpret the information detected from the earnings management. The activity of these investors may be considered as an indicator of the quality of the governance structure and the presence and nature of earnings management. The under-reaction of investors to information leads to short-term sale of the shares of poorly governed firms and characterized by an opportunistic earnings management and to invest in firms well-governed and characterized by an informational earnings management therefore an abnormal profit can be realized.
Juan Francisco Canal Domínguez
Full Text Available The increasing demand for highly qualifi ed workers in developed countries has raised a new interest in analysing whether doctoral training meets the needs of the European labour market. Job satisfaction enables an approach to both the relationship between training and job position and to a company?s successful management of its relationship with those workers who are PhD holders. The results indicate that an analysis based on earnings is relevant, as it makes it possible to identify two clear job satisfaction behaviours: on the one hand, as earnings increase, so does job satisfaction, although this is found to a lesser extent in the higher earnings range; on the other hand, when moving up in the salary range, the relative assessment of job satisfaction components changes, as well as their signifi cance in explaining the variations in job satisfaction.
Händel, Marion; Vialle, Wilma; Ziegler, Albert
The reported study investigated students' perceptions of their high-performing classmates in terms of intelligence, social skills, and conscientiousness in different school subjects. The school subjects for study were examined with regard to cognitive, physical, and gender-specific issues. The results show that high academic achievements in…
Garn, Alex C.; Jolly, Jennifer L.
This study used a self-determination theory lens to investigate high ability learners' motivational experiences. Participants were 15 high ability youth involved in a summer learning camp for gifted students. Two major themes emerged from qualitative data analysis: (a) "The Fun Factor of Learning" and (b) "The Rewards and Pressures…
Heck, A.; van Dongen, C.
Human walking is a complicated motion. Movement scientists have developed various research methods to study gait. This article describes how a high school student collected and analysed high quality gait data in much the same way that movement scientists do, via the recording and measurement of
Barth, Erling; Pekkala Kerr, Sari; Olivetti, Claudia
We use a unique match between the 2000 Decennial Census of the United States and the Longitudinal Employer Household Dynamics (LEHD) data to analyze how much of the increase in the gender earnings gap over the lifecycle comes from shifts in the sorting of men and women across high- and low-pay establishments and how much is due to differential earnings growth within establishments. We find that for the college educated the increase is substantial and, for the most part, due to differential ea...
Alves, Paulo; Silva, Paulo
Using a firm-level survey database covering 50 countries we evaluate firms´ abnormal retained earnings. The results of our work indicate that firms located in emerging markets retain more earnings than firms from developed countries. On the other hand, firms located on common law based countries retain earnings above the expected and higher than firms placed on civil law based countries. A possible explanation, according to our results, can be seen in the economic growth that these countries ...
Carnevale, Anthony P.; Smith, Nicole; Melton, Michelle; Price, Eric, W.
For decades, the popular conception of a college student in this country has been the full-time residential financially dependent student who enrolls in a four-year college immediately after graduating from high school. That student has not been the norm at U.S. postsecondary institutions for more than 30 years. Such students exist but they are…
Iokanimidis, M.; Hartog, J.; Menon, M.E.; Terkla, D.G.; Gibbs, P.
Tertiary education compensates male and female students more than it financially rewards students who complete only secondary education. These benefits, however, do not apply equally to male and female students. Researchers in the United States have found that the earnings of male college graduates
The High-School Students Internship Programme (HSSIP is a programme developed by the ECO group’s Teacher and Student Programmes section to engage students from a young age with scientific research and innovation. Norway was selected as one out of five countries for the pilot programmes run in 2017. Out of some 150 applications, 10 boys and 14 girls, from Longyearbyen (Svalbard) in the North to Flekkefjord in the South, were invited to participate in the Norwegian programme that took place from 15 October - 28 October. The youngsters were offered an intense two-week internship at CERN, during which they took part in many diverse activities. Accompanied by mentors, the students got a deeper insight into how CERN supports particle physics by working on their own projects and through a variety of visits.
Kye, Su Yeon; Yun, E Hwa; Park, Keeho
This paper aimed to determine the relationship between cancer information scanning and seeking experience of adolescents and cancer preventive behavior, perceived cancer risk, and levels of cancer- related knowledge. The study sample comprised 1,000 second-year students from 6 high schools: the general and vocational school systems were each represented by 1 boys', 1 girls', and 1 coeducational high school. In July 2011, trained researchers visited each classroom, explained the purpose of the study, distributed questionnaires to the students who agreed to participate, instructed them to complete the survey by self-reporting, and collected the completed questionnaires. The students who attended general high schools (as compared with vocational high schools), earned higher grades, consumed more vegetables, had a higher perceived cancer risk, and answered the cancer-related questions more correctly and had more cancer information scanning and seeking experience. These results reinforce the importance of cancer prevention health education. Furthermore, the results may help in preparing a strategy that enables people to acquire accurate cancer-related information easily and quickly.
G. Mueller; E.J.S. Plug (Erik)
textabstractThis paper uses the Five-Factor Model of personality structure as an organizing framework to explore the effects of personality on earnings. Using data from a longitudinal survey of American high school graduates, we find that extroversion, agreeableness, conscientiousness, neuroticism
The tools for data analyses were descriptive statistics, income statement and an econometric model involving Ordinary Least Square regression analyses. The earning performance evaluation indicated that the enterprises have performed creditably considering the value of the gross margin analysis which is high and gross ...
Hoffman, Saul D.; Seidman, Laurence S.
The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…
Lee, Kimberly E.
The purpose of this thesis was to investigate the self-esteem of junior high and high school students. The independent variables investigated were quality of family life, birth order, family size, maternal employment, grade level and family structure. The dependent variables were the self-esteem scores from the following sub-scales of the Texas…
Rafael Falcão Noda
Full Text Available This article integrates the ideas from two major lines of research on cost of equity and asset pricing: multi-factor models and ex ante accounting models. The earnings/price ratio is used as a proxy for the ex ante cost of equity, in order to explain realized returns of Brazilian companies within the period from 1995 to 2013. The initial finding was that stocks with high (low earnings/price ratios have higher (lower risk-adjusted realized returns, already controlled by the capital asset pricing model's beta. The results show that selecting stocks based on high earnings/price ratios has led to significantly higher risk-adjusted returns in the Brazilian market, with average abnormal returns close to 1.3% per month. We design asset pricing models including an earnings/price risk factor, i.e. high earnings minus low earnings, based on the Fama and French three-factor model. We conclude that such a risk factor is significant to explain returns on portfolios, even when controlled by size and market/book ratios. Models including the high earnings minus low earnings risk factor were better to explain stock returns in Brazil when compared to the capital asset pricing model and to the Fama and French three-factor model, having the lowest number of significant intercepts. These findings may be due to the impact of historically high inflation rates, which reduce the information content of book values, thus making the models based on earnings/price ratios better than those based on market/book ratios. Such results are different from those obtained in more developed markets and the superiority of the earnings/price ratio for asset pricing may also exist in other emerging markets.
Mocan, Naci; Raschke, Christian; Unel, Bulent
This paper investigates the impact of mothers' earnings on birth weight and gestational age of infants in the U.S. It also analyzes the impact of earnings on mothers' consumption of prenatal medical care, and their propensity to smoke and drink during pregnancy. The paper uses census division-year-specific skill-biased technology shocks as an instrument for mothers' earnings and employs a two-sample instrumental variables strategy. About 14 million records of births between 1989 and 2004 are used from the Natality Detail files along with the CPS Annual Demographic Files from the same period. The results reveal that an increase in weekly earnings prompts an increase in prenatal care of low-skill mothers (those who have at most a high school degree) who are not likely to be on Medicaid, and that earnings have a small positive impact on birth weight and gestational age of the newborns of these mothers. Specifically, if a mother's earnings double, this produces a weight gain of the newborn by about 100g and an increase in gestational age by 0.7 weeks. An increase in earnings does not influence the health of newborns of high-skill mothers (those with at least some college education). Variations in earnings have no impact on birth weight for mothers who are likely to be on Medicaid. Copyright © 2015 Elsevier B.V. All rights reserved.
Tribble, Paul; Mitchell, William A.
The authors suggest ways in which the gravity model can be used in high school geography classes. Based on Newton's Law of Molecular Gravitation, the law states that gravitation is in direct ratio to mass and inverse ratio to distance. One activity for students involves determination of zones of influence of cities of various sizes. (Author/AV)
This study measures the longitudinal effect of disability on earnings, marriage, and divorce. The data come from the Survey of Income and Program Participation matched to administrative data on longitudinal earnings. Using event-study methods, the results show that the onset of a work-preventing disability is associated with a precipitous decline…
Women's Bureau (DOL), Washington, DC.
The size of the earnings gap between men and women has not changed substantially in recent years. The sustained earnings differential contrasts significantly with recent gains women have made in the job market. Several factors contribute to the wage differences: (1) The majority of women are in lower-paying occupations and lower-status jobs even…
progression by investigating the effects of on-the-job human capital acquisition, explicit short-run incentives and career concern incentives on earnings progression. The model leads to predictions about the incentive structure and the progression in both cross-sectional and individual earnings which...
... earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; net earnings from self-employment. (a) Reporting requirements and conditions under which a report of earnings, that is, wages and/or net earnings from self-employment, is required. (1) If you have not reached...
Elvi, M.; Nurjanah
This research is distributed on the issue of the lack of visual thinking ability is a must-have basic ability of students in learning geometry. The purpose of this research is to investigate and elucide: 1) the enhancement of visual thinking ability of students to acquire learning assisted with geogebra tutorial learning: 2) the increase in visual thinking ability of students who obtained a model of learning assisted with geogebra and students who obtained a regular study of KAM (high, medium, and low). This research population is grade VII in Bandung Junior High School. The instruments used to collect data in this study consisted of instruments of the test and the observation sheet. The data obtained were analyzed using the test average difference i.e. Test-t and ANOVA Test one line to two lines. The results showed that: 1) the attainment and enhancement of visual thinking ability of students to acquire learning assisted geogebra tutorial better than students who acquire learning; 2) there may be differences of visual upgrade thinking students who acquire the learning model assisted with geogebra tutorial earn regular learning of KAM (high, medium and low).
Full Text Available Introduction: The aim of the study was to assess the level of awareness of smoking and non smoking students on harmful impact of nicotine and cigarette smoke on human body. Material and methods: The study was carried out in March 2011 in high schools in Szczecin. Own elaborated questionnaire was used. 288 students from high school, technical college and vocational school were tested. Results: The majority of responders (95,1% claimed that cigarette smoke is harmful both for passive and active smokers. They most often pinpoint the direct cause connected with smoking to pulmonary diseases (264 persons and cancers (240 persons. Almost 90% of students found negative impact of tobacco products on development of fetus of pregnant women. Overwhelming majority of respondents (83,2% feels anxious if it comes to stay in a room filled with smoke. Conclusions: The awareness of high school students on negative influence of smoking on human body is quite satisfactory, but there is still a need for more education in the range of diseases and symptoms connected with smoking.
Examines the distribution of earnings within occupations. Finds that these are more widely distributed than earnings among differing occupations. Suggests some gender differences in the processes generating earnings disparities within occupations. (CH)
Pham, Hang Minh
The IPO market is characterised by a high level of information asymmetry; thus, self-interested managers have strong incentives to overstate earnings during the IPO to inflate stock prices. Prior literature has provided evidence of earnings manipulation by managers around IPOs. If managers opportunitically manipulate earnings in the IPO year, the reported earnings will not be sustainable, and the IPO firms will exhibit negative abnormal stock returns in subsequent periods due to investors’ do...
Alex Augusto Timm Rathke
Full Text Available This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under construction, and few studies focus on this issue, especially with respect to Latin America, despite its relevant role in the global economy. This paper fills this gap in the literature as it analyzes the level of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile, when compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia, and with the main Continental European economies (France and Germany. The results show that Latin American firms present a higher level of earnings management than Continental European and Anglo-Saxon firms, and this opportunistic behavior remains significant when only global players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting standards (IFRS and strong reporting incentives, countries’ specific characteristics still play an important role in the way IFRS is implemented in each country.
Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.
Leone, Andrew J; Van Horn, R Lawrence
We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.
Full Text Available Nattapong Buddhabunyakan, Srinaree Kaewrudee, Chompilas Chongsomchai, Sukree Soontrapa, Woraluk Somboonporn, Jen Sothornwit Department of Obstetrics and Gynaecology, Faculty of Medicine, Khon Kaen University, Khon Kaen, Thailand Background: Premenstrual syndrome (PMS is a common health problem among adolescents.Objective: To assess the prevalence of PMS in Thai high school students.Materials and methods: This was a prospective study conducted among menstruating high school students in Khon Kaen, Thailand, from September to December, 2015. Participants were asked to prospectively complete an anonymous questionnaire, which included information about demographic data, menstrual patterns, and symptoms to be recorded on a daily calendar of premenstrual experiences according to the diagnostic criteria proposed by the American College of Obstetricians and Gynecologists. All of the data were prospectively recorded for 90 consecutive days.Results: Of the 399 participants, 289 (72.4% completed the self-report questionnaire. Eighty-six participants (29.8%; 95% CI, 24.5%–35.4% reported having PMS. The most common somatic and affective symptoms among participants with PMS were breast tenderness (74.4% and angry outbursts (97.7%. There were significant differences between the PMS and non-PMS groups, and PMS was associated with various problems related to educational activities, including lack of concentration and motivation, poor individual work performance, poor collaborative work performance, and low scores. However, there were no significant differences regarding interpersonal relationships between the PMS and non-PMS groups.Conclusions: PMS is a common menstrual disorder among Thai high school students. The most common symptoms reported in this study were angry outbursts and breast tenderness. Keywords: premenstrual symptoms, prevalence, association, high school students
This paper considers the educational experience constructed under Australia's policy decision in 2009 to extend compulsory education by requiring that students must be "earning or learning" till 17 years of age. The discussion draws on an empirical project that explored the moral order operating in classrooms for students retained under…
This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives.
Jackson, Cheryl D.
Many youth face the following educational and economic barriers to success: (1) increased high school dropout rates; (2) adolescent pregnancy; (3) chronic unemployment; (4) poverty; (5) drug abuse; (6) suicide; and (7) crime and delinquency. The Atlantic Community College (New Jersey) Youth Corps Program, a successful conservation and service…
Full Text Available Price/earnings ratio is the most popular and most widespread evaluation model used to assess relative capital asset value on financial markets. In functional terms, company earnings in the very long term can be described with high significance. Empirically, it is visible from long-term statistics that the demanded (required yield on capital markets has certain regularity. Thus, investors first require a yield above the stable inflation rate and then a dividend yield and a capital increase caused by the growth of earnings that influence the price, with the assumption that the P/E ratio is stable. By combining the Gordon model for current dividend value, the model of market capitalization of earnings (price/earnings ratio and bearing in mind the influence of the general price levels on company earnings, it is possible to adjust the price/earnings ratio by deriving a function of the required yield on capital markets measured by a market index through dividend yield and inflation rate above the stable inflation rate increased by profit growth. The S&P 500 index for example, has in the last 100 years grown by exactly the inflation rate above the stable inflation rate increased by profit growth. The comparison of two series of price/earnings ratios, a modelled one and an average 7-year ratio, shows a notable correlation in the movement of two series of variables, with a three year deviation. Therefore, it could be hypothesized that three years of the expected inflation level, dividend yield and profit growth rate of the market index are discounted in the current market prices. The conclusion is that, at the present time, the relationship between the adjusted average price/earnings ratio and its effect on the market index on one hand and the modelled price/earnings ratio on the other can clearly show the expected dynamics and course in the following period.
Full Text Available This paper documents the effect of stock price synchronicity on the value relevance of reported earnings in the MENA region during the period between 2009 and 2013. Our results show that the information content of reported earnings increases with increase in stock price synchronicity. We document higher impact of earnings on returns for firms with higher stock price synchronicity. We argue that firms with high synchronicity have better information environment. As a result, these firms disclose information that is of high quality. We also show that information conveyed through stock price synchronicity is more important than information conveyed through traditional governance mechanisms
Full Text Available This study examines whether Shariah-compliant companies practice earnings management by investigating the relationship among the risk of financial distress, leverage, and free cash flow in discretionary accruals, which function as a substitute for earnings management. This empirical research is conducted on a sample of Malaysian Shariah-compliant companies from all industries in Bursa Malaysia from 2012 to 2014. Results show that Shariah-compliant companies are highly influenced by the risk of financial distress, leverage, and free cash flow. This study argues that working as either Shariah-compliant or non-Shariah-compliant does not affect the level of earnings management through financial distress, high leverage, and free cash flow by managers. Results should be of interest to stakeholders, shareholders, and regulatory bodies (i.e., the Shariah Advisory Council and the Securities Commission that oversee the accountability of corporate financial reporting to prevent earnings management in Shariah-compliant companies. Findings can also aid relevant authorities (i.e., the Shariah Advisory Council and the Security Commission in Malaysia in overcoming or reducing problems related to earnings management. This study is one of the most significant works in Malaysia in terms of sample size and methodology. It argues that the three elements of earnings management (i.e., financial distress, high leverage, and free cash flow influence better disclosure of reported earnings.
National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Main Hawaiian Islands bottomfish fishery for the 2010 operating year. Data collected include fisher classification,...
National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the boat based fishing in the Mariana Archipelago fielded in 2011. Data collected include fisher classification, vessel...
Heywood, John S.; O'Halloran, Patrick L.
A comparative analysis between output-based payment and time rates payment is presented. It is observed that racial or gender earnings discrimination is more likely in time rates payment and supervisory evaluations.
National Oceanic and Atmospheric Administration, Department of Commerce — These data were collected to support the first cost-earnings study of this fleet. Operational and vessel costs were collected by in-person interviews with vessel...
Social Security Administration — Each year the Office of Personnel Management (OPM) sends SSA a file to be verified and matched against the Master Earnings File (MEF) and Employer Information File...
National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the main Hawaiian Island Charter fishing fleet in 2012. Data collected include fisher classification, vessel...
DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ
This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...
Jepsen, Christopher; Jepsen, Lisa K.
Although many studies document differences by sexual orientation in earnings and other labor-market outcomes, little is known about differences in self-employment. Our study contributes to both the self-employment literature and sexual-orientation literature by analyzing differences in self-employment rates and earnings by sexual orientation. Gay men are less likely to be self-employed than married men, whereas lesbians are equally likely to be self-employed as married women. We find that gay...
Rani, P. Geetha
This paper studies the impact of different levels of education, religion, caste as well as the impact of living in urban and rural communities on earnings in India. Besides these conventional stratification, yet another academic caste which influence earnings-the English language ability, is also examined. The paper uses a large cross-section sample of India Human Development Survey to estimate Mincer and augmented Mincer equations. The rates of return estimates obtained in these data and met...
Mattern, Krista D.; Marini, Jessica P.; Shaw, Emily J.
The current study examined the role of AP® Exam participation and performance on four-year college graduation in four years. Because students who take AP Exams can earn college credit while still in high school, it was expected that AP students would have higher four-year graduation rates. Moreover, it was expected that AP students who earned…
Dong, Gang Nathan
This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior. From the CMS Cost Reports we collected hospital financial data of all U.S. hospitals that request reimbursement from the federal government for treating Medicare patients, and regress discretionary accruals on hospital size, profitability, asset liquidity, operating efficiency, labor cost, and ownership. Hospitals with higher profit margin, current ratio, working capital, days of patient receivables outstanding and total wage are associated with more earnings management, whereas those with larger size and higher debt level, asset turnover, days cash on hand, fixed asset age are associated with lower level of earnings manipulation. Additionally, managers of non-profit hospitals are more likely to undertake some form of window-dressing by manipulating accounting accruals without changing business models or pricing strategies than their public hospital counterparts. We provide direct evidence of the use of discretionary accruals to manage financial earnings among U.S. hospitals and the finding has profound policy implications in terms of assessing the pervasiveness of accounting manipulation and the overall integrity of financial reporting in this very special public and quasi-public service sector.
Smith, Mary E.
The Georgia State Board of Education has put in place requirements that high school students must meet in order to advance to a higher grade level and to achieve credits for graduation. Georgia requires all ninth, tenth, eleventh, and twelfth graders to take an end-of-course test after completing class time for academic core subjects. The student's final grade in the end-of-course test course will be calculated using the course grade as 85% and the end-of-course test score as 15%. The student must have a final course grade of 70 or above to pass the course and to earn credit toward graduation. Students in Georgia are required to take the Georgia High School Graduation Test. The tests consist of five parts, writing, math, science, social studies and language arts. Students must make a minimum score of 500 which indicates the student was proficient in mastering the objectives for that particular section of the test. Not all students finish high school in four years due to obstacles that occur. Tutorial sessions are provided for those that wish to participate. High schools may offer study skills classes for students that need extra help in focusing their attention on academic courses. Study skill courses provide the student with techniques that he or she may find useful in organizing thoughts and procedures that direct the student towards success.
..., Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts...
... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system (EVMS...
Bookhagen, Britta; Buchwaldt, Robert; McLean, Noah; Rioux, Matthew; Bowring, Samuel
The authors taught an educational module developed as part of the EARTHTIME (www.earth-time.org) outreach initiative to 215 high school students from a Massachusetts (USA) High School as part of an "out-of-school" field trip. The workshop focuses on uranium-lead (U-Pb) dating of zircons and its application to solving a geological problem. The theme of our 2.5-hour module is the timing of the K-T boundary and a discussion of how geochronology can be used to evaluate the two main hypotheses for the cause of the concurrent extinction—the Chicxlub impact and the massive eruption of the Deccan Traps. Activities are divided into three parts: In the first part, the instructors lead hands-on activities demonstrating how rock samples are processed to isolate minerals by their physical properties. Students use different techniques, such as magnetic separation, density separation using non-toxic heavy liquids, and mineral identification with a microscope. We cover all the steps from sampling an outcrop to determining a final age. Students also discuss geologic features relevant to the K-T boundary problem and get the chance to examine basalts, impact melts and meteorites. In the second part, we use a curriculum developed for and available on the EARTHTIME website (http://www.earth-time.org/Lesson_Plan.pdf). The curriculum teaches the science behind uranium-lead dating using tables, graphs, and a geochronology kit. In this module, the students start by exploring the concepts of half-life and exponential decay and graphically solving the isotopic decay equation. Manipulating groups of double-sided chips labeled with U and Pb isotopes reinforces the concept that an age determination depends on the Pb/U ratio, not the absolute number of atoms present. Next, the technique's accuracy despite loss of parent and daughter atoms during analysis, as well as the use of isotopic ratios rather than absolute abundances, is explained with an activity on isotope dilution. Here the students
Full Text Available While employers are playing an increasingly important role in immigration selection in Canada, little is known about how firm-level characteristics affect the economic integration of immigrants. Using a Canadian employer–employee matched dataset, this paper considers whether immigrants initially employed in low-paying firms in Canada experienced inferior earnings growth than those initially employed in high-paying firms. The results show that the large earnings differential observed between immigrants initially employed in low- and high-paying firms diminished only slightly over the subsequent 14 years, even when differences in demographic and general human capital characteristics are taken into account. Alors que les employeurs jouent un rôle de plus en plus important dans la sélection des immigrants qui s’établissent au Canada, on en sait peu sur la façon dont les caractéristiques au niveau de l’entreprise influencent l’intégration économique de ces derniers. Au moyen d’un ensemble de données appariées sur les employeurs et les employés, le présent document vise à déterminer si la croissance des gains des immigrants employés initialement au Canada par des entreprises à bas salaires est plus faible que celle des gains des immigrants employés au départ par des entreprises à hauts salaires. Les résultats montrent que l’écart important observé entre les gains des immigrants employés au départ par des entreprises à bas salaires et de ceux employés par des entreprises à hauts salaires ne diminuait que légèrement au cours des 14 années suivantes, même après avoir tenu compte des différences de caractéristiques démographiques et de caractéristiques générales du capital humain.
Tyson, Karolyn, Ed.
An all-too-popular explanation for why black students aren't doing better in school is their own use of the "acting white" slur to ridicule fellow blacks for taking advanced classes, doing schoolwork, and striving to earn high grades. Carefully reconsidering how and why black students have come to equate school success with whiteness,…
Hussain, Mohammad Azhar; D. Munk, Martin; Bonke, Jens
The article provides various estimates of intergenerational earnings mobility based on Danish administrative register information. The aim is to calculate how sensitive the results are to different earning periods, age brackets, and earning components enabling the most accurate cross country comp...... find that intergenerational earnings mobility from father to son in Denmark is on the same level as in Sweden, Norway, and Finland, whereas the intergenerational earnings mobility in all the Nordic countries is found higher than in the UK and USA....
Philip Armour; Richard V. Burkhauser; Jeff Larrimore
Inconsistent censoring in the public-use March Current Population Survey (CPS) limits its usefulness in measuring labor earnings trends. Using Pareto estimation methods with less-censored internal CPS data, we create an enhanced cell-mean series to capture top earnings in the public-use CPS. We find that previous approaches for imputing topcoded earnings systematically understate top earnings. Annual earnings inequality trends since 1963 using our series closely approximate those found by Kop...
Patricia M. Dechow; Richard G. Sloan; Jenny Zha
Copyright © 2014 by Annual Reviews. All rights reserved. Accounting earnings summarize periodic corporate financial performance and are key determinants of stock prices. We review research on the usefulness of accounting earnings, including research on the link between accounting earnings and firm value and research on the usefulness of accounting earnings relative to other accounting and nonaccounting information. We also review research on the features of accounting earnings that make them ...
Zhang, Lin; Barnett, Michael
Given that many urban students exclude Science, Technology, Engineering, and Mathematics careers from their career choices, the present study focuses on urban high school students and adopts the social-cultural approach to understand the following questions: how do students envision their careers? What are the experiences that shape students'…
Grant, Jon E.; Potenza, Marc N.; Krishnan-Sarin, Suchitra; Cavallo, Dana A.; Desai, Rani A.
Background Although shopping behavior among adolescents is normal, for some the shopping becomes problematic. An assessment of adolescent shopping behavior along a continuum of severity and its relationship to other behaviors and health issues is incompletely understood. Methods A large sample of high school students (n=3999) was examined using a self-report survey with 153 questions concerning demographic characteristics, shopping behaviors, other health behaviors including substance use, and functioning variables such as grades and violent behavior. Results The overall prevalence of problem shopping was 3.5% (95%CI: 2.93–4.07). Regular smoking, marijuana and other drug use, sadness and hopelessness, and antisocial behaviors (e.g., fighting, carrying weapons) were associated with problem shopping behavior in both boys and girls. Heavy alcohol use was significantly associated with problem shopping only in girls. Conclusion Problem shopping appears fairly common among high school students and is associated with symptoms of depression and a range of potentially addictive and antisocial behaviors. Significant distress and diminished behavioral control suggest that excessive shopping may often have significant associated morbidity. Additional research is needed to develop specific prevention and treatment strategies for adolescents who report problems with shopping. PMID:21497217
Grant, Jon E; Potenza, Marc N; Krishnan-Sarin, Suchitra; Cavallo, Dana A; Desai, Rani A
Although shopping behavior among adolescents is normal, for some, the shopping becomes problematic. An assessment of adolescent shopping behavior along a continuum of severity and its relationship to other behaviors and health issues is incompletely understood. A large sample of high school students (n = 3999) was examined using a self-report survey with 153 questions concerning demographic characteristics, shopping behaviors, other health behaviors including substance use, and functioning variables such as grades and violent behavior. The overall prevalence of problem shopping was 3.5% (95% CI, 2.93-4.07). Regular smoking, marijuana and other drug use, sadness and hopelessness, and antisocial behaviors (e.g., fighting, carrying weapons) were associated with problem shopping behavior in both boys and girls. Heavy alcohol use was significantly associated with problem shopping only in girls. Problem shopping appears fairly common among high school students and is associated with symptoms of depression and a range of potentially addictive and antisocial behaviors. Significant distress and diminished behavioral control suggest that excessive shopping may often have significant associated morbidity. Additional research is needed to develop specific prevention and treatment strategies for adolescents who report problems with shopping. Copyright © 2011 Elsevier Inc. All rights reserved.
Kilic, Abdullah Faruk; Güzeller, Cem Oktay
This study aimed at determining the impact of demographic factors on the Internet usage purposes of high school students. The population of the study consisted of students between 9th and 12th grades from the Anatolian high schools, science high schools, social sciences high schools, sports high schools and fine arts high schools in Turkey. The…
Abdullah Faruk Kılıç; Cem Oktay Güzeller
This study aimed at determining the impact of demographic factors on the Internet usage purposes of high school students. The population of the study consisted of students between 9th and 12th grades from the Anatolian high schools, science high schools, social sciences high schools, sports high schools and fine arts high schools in Turkey. The sample was chosen through the stratified and cluster sampling procedure. The students were chosen randomly depending on the regions of their school at...
Flyer, Fredrick A
A model where choice of occupation is sequential is applied to college graduates from the National Longitudinal Study of High School Class of 1972 to investigate how higher moments of occupational earnings distributions influence initial field of work. Individual specific life-cycle earnings projections that incorporate option values of occupational mobility are generated, and the relationship between these pay measures and choice of initial occupation is explored within a multinomial logit f...
This study examines high school students' attitudes toward mathematics and analyzes whether there were differences in attitude and its source that could be attributed to gender, class level, type of school, mathematics success, whether the students received preschool education, families' income level, and high school student's place of living.…
Cao, Ying; Brizuela, Bárbara M.
This study investigates the representations and understandings of electric fields expressed by Chinese high school students 15 to 16 years old who have not received high school level physics instruction. The physics education research literature has reported students' conceptions of electric fields post-instruction as indicated by students'…
Aguilar, Mario Sánchez; Rosas, Alejandro; Zavaleta, Juan Gabriel Molina; Romo-Vázquez, Avenilde
The aim of this study is to describe the images that a group of high-achieving Mexican students hold of mathematicians. For this investigation, we used a research method based on the Draw-A-Scientist Test (DAST) with a sample of 63 Mexican high school students. The group of students' pictorial and written descriptions of mathematicians assisted us…
Parsons, Eileen Carlton; Miles, Rhea; Petersen, Michael
Background: Research has primarily concentrated on adults' implicit theories about high quality science education for all students. Little work has considered the students' perspective. This study investigated high school students' implicit theories about what helped them learn science. Purpose: This study addressed (1) What characterizes high…
Camelo-Lavadores, Ana Karen; Sánchez-Escobedo, Pedro; Pinto-Sosa, Jesus
The purpose of this study was to explore for differences in the academic self-efficacy of Mexican high school students. A gird questionnaire was administered to 1,460 students form private and public schools. As expected, high achieving students showed significantly higher academic self-efficacy that their peers. However, interesting gender…
Kuh, Diana; Head, Fenny; Hardy, Rebecca; Wadsworth, Michael
Observes that research on the influence of education on adult earnings hasn't focused on differences between women. Looks at British women born immediately after World War Two. Shows that women who were able to take advantage of expanded educational opportunities and achieve high educational qualifications earned significantly more than less…
American Youth Policy Forum, 2012
States and districts are under increasing pressure to ensure all students complete high school in four years; however, many students who fall off-track on the way to graduation take longer than the traditional four years to earn a high school diploma or its equivalent. Unfortunately, those schools and districts serving overage, under-credit…
Lagares, Christopher; Connor, David J.
Anxiety! Stress! Fear! Everyone lives in a time of escalating accountability in terms of state, district, and city-wide examinations that measure student growth in the acquisition of skills and content area knowledge. All students feel increased pressure to constantly demonstrate improved levels of academic performance. For students with cognitive…
Cameco Corporation says it had net earnings of $29 million in the first nine months of this year, compared to a profit of $5.4 million in the same period last year. The 1990 earnings do not include a $60.2 million gain on the sale of Cameco's Rabbit Lake assets. The increased earnings, the company says, reflected lower interest expense, gains on foreign exchange and improved product margins. Uranium concentrate sales volumes were virtually unchanged from last year, but sales revenues rose 5.6%, largely due to the mix of contracts, as Cameco continued to avoid the spot market, as it has since 1988, in favour of seeking longer term contracts at better prices
Burgess, Christiana J.
Over the last several decades, forensic science---the application of science to civil and criminal legal matters---has become of increasing popularity with the public. The range of disciplines within the field is immense, offering individuals the potential for a unique career, regardless of their specific interests or expertise. In response to this growth, many organizations, both public and private, have recognized the need to create forensic science programs that strive to maintain and enhance the quality of forensic science education. Unfortunately, most of the emphasis placed on developing these materials relates to post-secondary education, and creates a significant lack of forensic science educational materials available in the U.S., especially in Oklahoma. The purpose of this project was to create a high school curriculum that provides the foundation for building a broad, yet comprehensive, overview of the field of forensic science and its associated disciplines. The overall goal was to create and provide course materials to high school teachers in order to increase their knowledge of forensic science such that they are able to teach its disciplines effectively and with accuracy. The Forensic Science Curriculum for High School Students includes sample lesson plans, PowerPoint presentations, and lab activities with step-by-step instructions.
Kanazawa, Satoshi; Hu, Shihao; Larere, Adrien
Kanazawa and Still (2018) showed that very unattractive workers earned more than unattractive workers, sometimes more than average-looking or attractive workers, because they had higher levels of intelligence and education, but they did not explain why very unattractive workers had higher intelligence and education. There are both theoretical and empirical reasons to expect that some intelligent men may prefer to marry very unattractive women. The analysis of the National Longitudinal Study of Adolescent Health (Add Health) shows that very unattractive women were significantly more likely to be married at Age 29 than unattractive or average-looking women, and their spouses or partners earned significantly more than those of unattractive or average-looking women. If intelligent men have historically preferred to marry very unattractive women generation after generation, then, because both general intelligence and physical attractiveness are highly heritable, this can explain why very unattractive workers are more intelligent and achieve higher education, thereby earning more. It can also explain why the positive correlation between intelligence and physical attractiveness is not larger despite assortative mating of intelligent men of higher status and physically attractive women over many generations. Copyright © 2018 Elsevier B.V. All rights reserved.
Gürbüz Ocak; İjlal Ocak; Emine A. Baysal
The purpose of this study is to find out the causes of high school students’ absenteeism. Survey method was used. The population was comprised of 531 students in the public high schools. The data was collected with "The Scale of Absenteeism Causes" developed by the researchers. Cronbach Alpha was calculated as α=0.936. Findings show the causes of students' absenteeism aren't related to school, students themselves and their parent, however, student absenteeism causes partly psychological reaso...
Forbes, William; Giannopoulos, George
This paper presents evidence regarding the post-earnings announcement drift (PEAD) anomaly for the Greek market in the years 2000–2006 (covering earnings announcements in the years 2001–2007). The impact of the introduction of International Financial Reporting Standards on the size and prevalence of the PEAD anomaly is examined. Unlike recent evidence for the US market we find PEAD to be\\ud alive and well, and of growing importance in our Greek sample. It may be the adoption of international ...
of husband centered migration. Couples are more likely to migrate if household earnings potential is disproportionally due to one partner, and families react equally strongly to a male and a female relative advantage in educational earnings potential. These results are driven by households with a strong......A unitarian model of family migration in which families may discount wives’ private gains is used to derive testable predictions regarding the type of couples that select into migrating. The empirical tests show that gender neutral family migration cannot be rejected against the alternative...
Full Text Available We examine the components of equity returns on the Polish capital market. To analyse the underlying complexity of returns we took into consideration the model designed by Leibowitz (1999. This model captures three factors: dividend yield, expected growth in earnings and expected change in price-to-earnings (PE ratio. We applied this model to analyse the average discount/premium not only to particular shares but to market averages as well. Firstly, we examined the variation of PE across the companies (as adapted from Penman (1996 to analyse the average rate of return and their striking distance of individual stocks from a ‘normal’ level. Then we checked the transitory earnings in the portfolios of high PE, whereby a fall in current earnings relative to sustainable level of earnings leads to a transitory high PE ratio. We expect that the effect of transience in current year earnings can be significant. Lastly, we analysed the individual companies in order to check what percentage of companies give a “correct” signal about future prospects.
Weiss, Michael J.; Mayer, Alexander; Cullinan, Dan; Ratledge, Alyssa; Sommo, Colleen; Diamond, John
Empirical evidence confirms that increased education is positively associated with higher earnings across a wide spectrum of fields and student demographics (Barrow & Rouse, 2005; Card, 2001; Carneiro, Heckman, & Vytlacil, 2011; Dadgar & Weiss, 2012; Dynarski, 2008; Jacobson & Mokher, 2009; Jepsen, Troske, & Coomes, 2009; Kane…
Novakovic, Alexandra; Ross, Denise E.
High school students with disabilities can benefit from early exposure to campus-based accommodations and supports as they transition to college. College Student for a Day (CSFAD) is an on-campus activity-based program that introduces high school students with disabilities to supports and accommodations on a college campus. This Practice Brief…
Abdullah Faruk Kılıç
Full Text Available This study aimed at determining the impact of demographic factors on the Internet usage purposes of high school students. The population of the study consisted of students between 9th and 12th grades from the Anatolian high schools, science high schools, social sciences high schools, sports high schools and fine arts high schools in Turkey. The sample was chosen through the stratified and cluster sampling procedure. The students were chosen randomly depending on the regions of their school attendance. The sample for this research numbered 3170 students. The research was conducted in the second term of the 2014-2015 academic year. The data were obtained through online forms and the bases of participation are honesty, sincerity, and volunteerism. The data collection tool is a questionnaire and a demographic information form prepared by the researchers. Chi-square Automatic Interaction Detector (CHAID analysis was conducted through SPSS in order to determine the demographic factors affecting the purposes of internet usage among high school students. The results of this research show that 9th grade students in Turkey mostly use the Internet to do homework while students from other grades mostly use the Internet for social networking. The male students use the Internet for playing video games more frequently in comparison with female students. Also, socioeconomic status affects the purpose of Internet usage. Hence it is suggested that teachers talking to male students might use the examples of computers and games and with female students they might relate the topics to social media.
Asian Americans are often depicted as a highly successful group, attaining advanced levels of education and upward mobility. However, research indicates Southeast Asian Americans are underrepresented in higher education and earn less bachelor degrees than East Asian Americans. To explore the phenomenon of unequal representation between Southeast…
Robson, I.A.; Whittington, H.W.
This article briefly presents a technique for assigning a value to the water held in and removed from the hydro reservoir. Using historic earnings as the basis for a series of equations, it aims to give engineers trading energy a reliable means of placing a value on what is effectively a ''free'' resource. (Author)
Huijgen, Carel; Plantinga, Auke
The aim of this paper is to investigate whether financial analysts’ earnings forecasts are informative from the viewpoint of allocating investments across different stock markets. Therefore we develop a country forecast indicator reflecting the analysts’ prospects for specific stock markets. The
Examination of the widening gender earnings gap in Australia indicates that women's wages continue to lag behind those of men. The main factor appears to be women's concentration in part-time work in enterprises where bargaining is less likely to occur. (JOW)
Ricardo Luiz Menezes da Silva
Full Text Available The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Brazilian companies that have adopted fair value based on the discounted cash flow method. The firms were investigated with regard to: a disclosure of the discount rate, b BM&FBovespa corporate governance levels; and c adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41. We analyzed 31 firms with significant biological assets from 2010 to 2012. The earnings management measurements were calculated according to the modified Jones, the Teoh, Welch and Wong (1998, and the KS models. The Mann-Whitney test of the means was applied and revealed evidence of greater earnings management for companies that use discounted cash flow, and the ones that least meet CPC 29 disclosure requirements, considering the KS model estimates. Regarding the other proposals, testing did not offer enough evidence of differences in discretionary accruals. In this sense, only hypotheses 1 and 4 are partially accepted, demanding more research in this area. We also present evidence in favor of adopting Exposure Draft ED/2013/08 Agriculture: Bearer Plants, Proposed amendments to IAS 16 and IAS 41, which proposes to measure biological assets at cost, because firms already following these rules showed lower earnings management in this study.
John N. N. Ugoani
Full Text Available Bank earnings in form of retained profit help in the capital formation of banks. This is critical because capital inadequacy is often a cause of bank failures. During the banking crisis in Nigeria the gross earnings of many banks diminished considerably due to frauds and bad management. For example, in 2009 the Central Bank of Nigeria revoked the operating licences of fourteen banks which had huge nonperforming loans and were making losses. The fragility in the Nigerian banking system in the 1990s and beyond was compounded due to wide spread poor corporate governance practices and imprudent lending that led to the erosion of gross earnings and profitability. The study employed the exploratory research design. Data analyses were done through description statistics and the regression technique using the statistical package for the social sciences. The regression result was Y = 4.926 + 1.877x meaning that with an increase of 1 percent in gross earnings bank profitability increases by 1.88 percent. This is the crux of the study.
Gramlich, Jeffrey; Sørensen, Ole Vagn
This paper seeks to determine whether Danish managers exercise discretionary accruals to reach earnings forecast targets they voluntarily specify in conjunction with initial public offerings (IPOs). Because the Danish accounting and legal environment is more permissive than the US, we use Denmark...
林, 光緒; 堀, 忠雄
A survey was performed on 466 high school students and 403 university students. 86% of high school students and 89% of university students estimated their customary sleep time to be 6-8 hours. Although there was no significant difference between high school students and university students with awake time, bed time was later for university students than high school students. So that sleep time was shorter for university students. Also there was more regular sleepers for high school students a...
The purpose of this study was to explore Grade 11 students' perceptions of programs related to the prevention of alcohol use in high school settings through an analysis of quantitative and qualitative data elicited from student questionnaires (n=452) and focus groups. It was found that students felt a need for increased information on alcohol…
Abu-Shanab, Emad; Al-Tarawneh, Heyam
Social networks are becoming an integral part of people's lives. Students are spending much time on social media and are considered the largest category that uses such application. This study tries to explore the influence of social media use, and especially Facebook, on high school students' performance. The study used the GPA of students in four…
Mentzer, Nathan; Huffman, Tanner; Thayer, Hilde
A diverse group of 20 high school students from four states in the US were individually provided with an engineering design challenge. Students chosen were in capstone engineering courses and had taken multiple engineering courses. As students considered the problem and developed a solution, observational data were recorded and artifacts…
Kloss, Thomas E.
Teacher turnover remains an important issue in education. The least researched perspectives, though, are those of the students who experience teacher turnover. The purpose of this study was to examine how high school band students experience teacher turnover. A total of twelve students were interviewed, representing three schools that experienced…
Wong, C.; Cheng, M.Y.; Lau, T.C.
Purpose: The purpose of the study is to examine the relationship between external job mobility and occupational job mobility on earnings among engineers in Malaysia. Design/methodology/approach: Using curricular vitae data from a job agency, this paper tracks job mobility through job histories and examine how it affects earnings. Findings: Results obtained from regression analysis indicate that higher external job mobility will contribute to higher earnings, but occupational mobility will have adverse effect on earnings. Research limitations/implications: Limitation of the study is that the results are extrapolated from a self-report dataset. Practical implications: Nonetheless, the results give important implications to the Malaysian job market on how firm-specific skills and occupational specific skills are rewarded among engineers who actively seek for alternative employment online, and a guide to job applicants in career planning. Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.
Wong, C.; Cheng, M.Y.; Lau, T.C.
Purpose: The purpose of the study is to examine the relationship between external job mobility and occupational job mobility on earnings among engineers in Malaysia. Design/methodology/approach: Using curricular vitae data from a job agency, this paper tracks job mobility through job histories and examine how it affects earnings. Findings: Results obtained from regression analysis indicate that higher external job mobility will contribute to higher earnings, but occupational mobility will have adverse effect on earnings. Research limitations/implications: Limitation of the study is that the results are extrapolated from a self-report dataset. Practical implications: Nonetheless, the results give important implications to the Malaysian job market on how firm-specific skills and occupational specific skills are rewarded among engineers who actively seek for alternative employment online, and a guide to job applicants in career planning. Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.
Tomaso, Cara C.; Zamboanga, Byron L.; Haas, Amie L.; Kenney, Shannon R.; Ham, Lindsay S.; Borsari, Brian
Drinking games and prepartying (i.e., drinking before going to a social gathering/event) have emerged as high-risk drinking behaviors in high school students. The present study examines the current prepartying behaviors of high school students who report current participation in extreme-consumption games (e.g., chugging) with those who do not.…
Leigh, J Paul; Tancredi, Daniel; Jerant, Anthony; Romano, Patrick S; Kravitz, Richard L
Earlier studies estimated annual income differences across specialties, but lifetime income may be more relevant given physicians' long-term commitments to specialties. Annual income and work hours data were collected from 6381 physicians in the nationally representative 2004-2005 Community Tracking Study. Data regarding years of residency were collected from AMA FREIDA. Present value models were constructed assuming 3% discount rates. Estimates were adjusted for demographic and market covariates. Sensitivity analyses included 4 alternative models involving work hours, retirement, exogenous variables, and 1% discount rate. Estimates were generated for 4 broad specialty categories (Primary Care, Surgery, Internal Medicine and Pediatric Subspecialties, and Other), and for 41 specific specialties. The estimates of lifetime earnings for the broad categories of Surgery, Internal Medicine and Pediatric Subspecialties, and Other specialties were $1,587,722, $1,099,655, and $761,402 more than for Primary Care. For the 41 specific specialties, the top 3 (with family medicine as reference) were neurological surgery ($2,880,601), medical oncology ($2,772,665), and radiation oncology ($2,659,657). The estimates from models with varying rates of retirement and including only exogenous variables were similar to those in the preferred model. The 1% discount model generated estimates that were roughly 150% larger than the 3% model. There was considerable variation in the lifetime earnings across physician specialties. After accounting for varying residency years and discounting future earnings, primary care specialties earned roughly $1-3 million less than other specialties. Earnings' differences across specialties may undermine health reform efforts to control costs and ensure adequate numbers of primary care physicians.
of some more specific company key accruals, where especially the two balance sheet accounts, inventory and accounts receivable, are of interest. This is documented and discussed by relating empirical measures of the quality of the different specific key-accruals as well as aggregated accruals quality vs......This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings....... The basic assumption is that the quality of accruals and earnings is decreasing as the magnitude of estimation errors in the accruals is increasing. The paper contributes to the literature on accrual (and earnings) quality by investigating not only the quality of aggregated accruals but also the quality...
Jelicic, Katarina; Planinic, Maja; Planinsic, Gorazd
Electromagnetic induction is an important, yet complex, physics topic that is a part of Croatian high school curriculum. Nine Croatian high school students of different abilities in physics were interviewed using six demonstration experiments from electromagnetism (three of them concerned the topic of electromagnetic induction). Students were asked to observe, describe, and explain the experiments. The analysis of students' explanations indicated the existence of many conceptual and reasoning difficulties with the basic concepts of electromagnetism, and especially with recognizing and explaining the phenomenon of electromagnetic induction. Three student mental models of electromagnetic induction, formed during the interviews, which reoccurred among students, are described and analyzed within the knowledge-in-pieces framework.
Fahey, John M.
Low graduation rates of high school students are a problem for the Native American community. One possible solution for low graduation rates is a credit recovery program that may assist Native American students to recover credit not earned in their early high school years. The purpose of this study was to examine the effectiveness of a credit…
Boylan, Rebecca L.; Renzulli, Linda
Dropout is a major issue facing our country's schools; however, many students who drop out of school later go on to finish their degree either by returning to high school or by earning a General Education Development (GED) credential. Despite this, there has been relatively little research on these students who "stopout" of high school.…
Pencavel, John H.
Constructing pseudo-panel data from successive Current Population Surveys, this paper analyzes earnings inequality in husband and wife families over the life cycle and over time. Particular attention is devoted to the role of labor supply in influencing measures of earnings inequality. Compact and accurate descriptions of earnings inequality are derived that facilitate the analysis of the effect of the changing market employment of wives on earnings inequality. The growing propensity of marri...
Norio Kitagawa; Akinobu Shuto
This study investigates the effect of managerial discretion over their initial earnings forecasts on future performance. First, by estimating the discretionary portion of initial management earnings forecasts (defined as discretionary forecasts) based on the findings of fundamental analysis research, we find that firms with higher discretionary forecasts are more likely to miss their earnings forecast at the end of the fiscal year and revise their forecasts downward to meet their earnings for...
Mao, Yaping; Renneboog, Luc
To address the question as to whether managers intending to purchase their company by means of a levered buyout transaction manipulate earnings in order to buy their firm on the cheap, we study the different types of earnings management prior to the transaction: accrual management, real earnings
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Appropriated retained earnings... UTILITY HOLDING COMPANY ACT OF 1935 Liabilities and Other Credit Accounts § 256.215 Appropriated retained earnings. This account shall include the amount of retained earnings which has been appropriated or set...
... retained earnings. This account shall include the balance, either debit or credit, arising from earnings... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Unappropriated retained earnings. 256.216 Section 256.216 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the amount of retained earnings that has been appropriated or...
... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (APR 2008) (a) In the performance of this...
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Earned Value Management... and Clauses 1852.234-2 Earned Value Management System. As prescribed in 1834.203-70(b) insert the following clause: Earned Value Management System (NOV 2006) (a) In the performance of this contract, the...
Women's Bureau (DOL), Washington, DC.
Although the gap between women's and men's wages differs slightly depending on how the gap is measured, no matter how they are measured, women's earnings are below those received by men in 97% of the occupations for which data are available. Since 1979, women's earnings have been climbing when compared with men's earnings, gaining steeply during…
Leuven, E.; Oosterbeek, H.; van der Klaauw, B.
This paper reports on a randomized field experiment in which first-year university students could earn financial rewards for passing all first-year requirements within one year. Financial incentives turn out to have positive effects on achievement of high-ability students, whereas they have a
Full Text Available This paper presents an investigation on deaf students' interests in spending their leisure times. We design a questionnaire and distribute among all deaf students who are enrolled in high schools in two provinces of Iran. The questionnaire consists of three parts, in the first part, we ask female and male deaf students about their interests in various entertainment activities in Likert scale. In terms of gender, we find out that walking inside or outside house is number one favorite exercise for female students while male students mostly prefer to walk on the streets. Although male students prefer to go biking or running activities, female students prefer to go for picnic or similar activities. This could be due to limitations on female for running or biking inside cities. While going to picnic with members of family or friends is the third popular activity for male students, stretching exercises is third most popular activity among female students. Breathing exercise is the fourth most popular activity among both male and female students. The second part of the survey is associated with the barriers for having no exercise among deaf students. According to our survey, while lack of good attention from public and ordinary people on exercising deaf students is believed to be number one barrier among male students, female students blame lack of transportation facilities as the most important barrier. However, both female and male students believe these two items are the most important factors preventing them to exercise. Lack of awareness for exercising deaf students and lack of good recreational facilities are the third most important barriers among male and female students. The last part of the survey attempted to detect important entertainment activities. Watching TV, entertaining with mobile devices, chatting with friends and watching DVD or movies were the most important items influencing deaf students' free times.DOI: 10.5267/j.msl.2012
Balanga, Roselle A.; Fidel, Irish Van B.; Gumapac, Mone Virma Ginry P.; Ho, Howell T.; Tullo, Riza Mae C.; Villaraza, Patricia Monette L.; Vizconde, Camilla J.
The study identified the beliefs of high school students toward Written Corrective Feedback (WCF), based on the framework of Anderson (2010). It also investigated the most common errors that students commit in writing stories and the type of WCF students receive from teachers. Data in the form of stories which were checked by teachers were…
Davis, Ashley N.
This dissertation was designed as a phenomenological qualitative study grounded in Contact Theory to investigate Early College high school students' perceptions of a multi-year mentoring program. The Early College students were paired with elementary students with varying special needs in a self-contained classroom throughout 3 years in various…
Utami, Wiwik Sri; Sumarmi; Ruja, I. Nyoman; Utaya, Sugeng
The purpose of this study is to examine the effectiveness of geography student worksheet in developing high school students' learning experiences. The student worksheet was planned to gain opportunity to develop creative and geography skills. The effectiveness is assessed from the contribution of the worksheets in improving the skills of…
In this article I explore high school students' perspectives on working together in a mathematics class in which they spent a significant amount of time solving problems in small groups. The data included viewing session interviews with eight students in the class, where each student watched video clips of their own participation, explaining and…
Burke, Mathew R.; Davis, Elizabeth; Stephan, Jennifer L.
Postsecondary education is a fundamental tool for achieving upward mobility and economic growth. Students with an associate's or bachelor's degree earn substantially more in a lifetime and experience better working conditions and job benefits than students with only a high school diploma. This study examines differences in public college…
Carlton Parsons, Eileen; Miles, Rhea; Petersen, Michael
Background: Research has primarily concentrated on adults' implicit theories about high quality science education for all students. Little work has considered the students' perspective. This study investigated high school students' implicit theories about what helped them learn science. Purpose: This study addressed (1) What characterizes high school students' implicit theories of what facilitates their learning of science?; (2) With respect to students' self-classifications as African American or European American and female or male, do differences exist in the students' implicit theories? Sample, design and methods: Students in an urban high school located in south-eastern United States were surveyed in 2006 about their thoughts on what helps them learn science. To confirm or disconfirm any differences, data from two different samples were analyzed. Responses of 112 African American and 118 European American students and responses from 297 European American students comprised the data for sample one and two, respectively. Results: Seven categories emerged from the deductive and inductive analyses of data: personal responsibility, learning arrangements, interest and knowledge, communication, student mastery, environmental responsiveness, and instructional strategies. Instructional strategies captured 82% and 80% of the data from sample one and two, respectively; consequently, this category was further subjected to Mann-Whitney statistical analysis at p ethnic differences. Significant differences did not exist for ethnicity but differences between females and males in sample one and sample two emerged. Conclusions: African American and European American students' implicit theories about instructional strategies that facilitated their science learning did not significantly differ but female and male students' implicit theories about instructional strategies that helped them learn science significantly differed. Because students attend and respond to what they think
A binary logit model is used to investigate the determinants of students' performance in the final high school examination. Questionnaires were administered to a sample of 1,129 final year students (614 boys and 515 girls) in ten senior high schools (SHSs) during the 2008/2009 academic year. Respondents were requested ...
Lawrence, A. S. Arul; Vimala, A.
The present study "Self-concept and Achievement Motivation of High School Students" was investigated to find the relationship between Self-concept and Achievement Motivation of High School Students. Data for the study were collected using Self-concept Questionnaire developed by Raj Kumar Saraswath (1984) and Achievement Motive Test (ACMT)…
In this article we present the prototype of a workshop on naive set theory designed for high school students in or around the seventh year of primary education. Our concept is based on two events which the author organized in 2006 and 2010 for students of elementary school and high school, respectively. The article also includes a practice report…
Akgul, Merve Beyza
High school students who do not have leisure skills are more likely to be bored during leisure time. The aim of the study is to examine leisure boredom of high school students based on some variables (gender and income), and to investigate the relationship between leisure boredom, the presence/absence of anti-social behavior and the frequency at…
Objective: To determine the attitude of high school students majoring in Physics, Chemistry and Biology (PCB) towards Medicine, Pharmacy, Dentistry, Veterinary Medicine and Nursing as professions at university. Design: A cross sectional study of a representative sample of high school students using a pretested attitudinal ...
In the present study, the internet addiction status of high school senior students in Yesilyurt county of Malatya was analyzed and examined in terms of gender variable. The study population consisted of 3442 senior students who were studying at 37 high schools in state schools in Yesilyurt County of the city of Malatya in 2016-2017 academic year.…
This paper will provide the reader with an understanding of how domestic violence affects the behavior of high school students. The presentation is designed to provide the reader with a working definition of domestic violence, the rate of occurrence and its effects on high school students. Additionally the paper will summarize the negative effects…
Orozco, Steven R.
Aggressive students often struggle in multiple domains of their school functioning and are at increased risk for high school dropout. Research has identified a variety of warning flags which are strong predictors of high school dropout. While it is known that aggressive students exhibit many of these warning flags, there is little research which…
Within this work in which it has been aimed to indicate the attitudes of High School Students to environment, indication of the attitudes of high school students in Nigde has been regarded as the problem matter. This analysis has the qualification of survey model and techniques of questionnaire and observation have been used. The investigation has…
Cimen, Osman; Yilmaz, Mehmet
This study aims to determine the variables that predict high school students' recycling behaviors. The study was designed as survey model. The study's sample consists of 203 students at a high school in Ankara. A recycling behavior scale developed by the researchers was used as a data collection tool. The scale has 3 dimensions: recycling…
The aim of this research was to determine the interests of high school students in Physics and variable of how the influential factors on their interests depending on gender. The research sample included 154 (F:78 M:76) high school students. A structured interview form was used as the data collection tool in the study. The research data were…
Jelicic, Katarina; Planinic, Maja; Planinsic, Gorazd
Electromagnetic induction is an important, yet complex, physics topic that is a part of Croatian high school curriculum. Nine Croatian high school students of different abilities in physics were interviewed using six demonstration experiments from electromagnetism (three of them concerned the topic of electromagnetic induction). Students were…
Liddicoat, Anthony J.; Scrimgeour, Andrew; Chen, Toni
This paper investigates the intertextual practices developed for writing in Chinese of high school students in Taiwan. On the basis of texts written by Chinese high school students, we investigate these practices within their own cultural context to develop an understanding of intertextual practices into which Chinese learners are socialised. We…
Karakose, Turgut; Yirci, Ramazan; Uygun, Harun; Ozdemir, Tuncay Yavuz
This study was conducted in order to analyze the relation between high school students' Facebook addiction and loneliness levels. The study was conducted with the relational screening model. The sample of the study consists of 712 randomly selected high school students. The data was collected using the Bergen Facebook Addiction Scale (BFAS) to…
Hastuti, T. D.; Sari S, D. R.; Riyadi
Lately a lot of research conducted to determine the effect of Adversity Quotient students on learning achievement. This is done because many students with excellent IQ and EQ, but often have problems when they are in the workforce. This study will analyze the profile of High School students with high Adversity Quotient (AQ) in learning mathematics. The test is done using a questionnaire to know the AQ level of the students, and the interview is done to get the data about the student profile. Based on the results of tests and interviews obtained data that students with high AQ able to face the learning of mathematics in various materials and with different models of learning.
A case study of a high school student concerned with weight problems illustrates multimodal behavior therapy and its use in a high school setting. Multimodal therapy allows the school counselor to maximize referral sources while emphasizing growth and actualization. (JAC)
Full Text Available This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.
Austvik, Ole Gunnar
In petroleum producing countries it has been a prevailing opinion that a resource rent should be earned by petroleum producers due to the commodities' non-renewable nature. An important element in this logic is that the supply of oil and natural gas is limited to relatively few places in the world. As the resources are exploited, the remaining reserves are reduced. What is extracted today cannot be extracted tomorrow. Rationing of the scarce resource takes place through pricing mechanisms. Due to the scarcity the consumers must pay a higher price than the marginal production costs, so that the amounts supplied and demanded become equal. Most producers of oil and gas and not just the ones that produce the cheapest, have therefore until now earned an economic rent
Miraj, Y. Z.; Rohendi, D.; Yannuar; Nurhabibah; Wendi, H. F.
The development of information and communication technology (ICT) has brought about change in education in Indonesia. With ICT students can easily access a variety of information in supporting the learning process. But there was a problem where ICT infrastructure across Indonesia including in the uneven Siak Regency, this can lead to gaps in technology and also weak ICT literacy. This research aims to know the ICT literacy of the students of SMK in Siak Regency. The research method used was survey with the quantitative approach. The results of this study showed that the use of ICT (computers, Internet) has been used by students of SMK, but usability of ICT has not been fullest support the learning process.
This paper shows that asymmetric information about the timing of earnings can affect corporate capital structure. It sheds some new light on two following questions: why may profitable firms be interested in issuing equity, and why does debt not necessarily signal a firm quality. These issues seem to be puzzling from the classical pecking-order theory or signalling theory point of view. The paper also contributes to the analysis of the link between debt-equity choice and subsequent performanc...
Benjamin Uyagu; Alexander Olawumi Dabor
This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fi...
Pei-Hui Hsu; Youan (Robert) Lin
Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010). In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms ...
Adriana Bruscato Bortoluzzo
Full Text Available ABSTRACT The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there are discretionary factors involved in the reporting of a financial institution's profitability. Credit provisioning guidelines for Brazilian financial institutions are described in Resolution 2682/99 of the National Monetary Council (Conselho Monetário Nacional. Because of the discretion allowed in this resolution, loan loss provision is used as instrument of earnings management, which is not an illegal practice, but this behavior does affect the risk perception of agents and analysts, and they should be aware of it and understand it. We found that credit provisioning is used as an earnings management mechanism to smooth the net income of Brazilian financial institutions. Brazilian banks tend to avoid not only negative net income pre-loan loss provisions and taxes, but also negative net income pre-loan loss provisions and taxes in relation to the previous period. Contrary to the previous studies, it is not clear if banks avoid lower net income pre-loan loss provisions and taxes than a given peer group.
Full Text Available Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010. In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms with more Level 3 assets and liabilities (i.e., less value relevant fair value measurement are more likely to recognize positive unrealized gains to meet or beat analyst forecast target. In addition, we find that only firms with weak corporate governance disclose more Level 3 fair value liabilities and recognize unrealized gains into reported earnings to meet or beat analyst forecast target. This evidence suggests that managers manipulate the disclosure of fair value measurement in order to manage reported earnings via the adoption of fair value option.
Many Iraqi refugee students in the United States suffer from posttraumatic stress disorder (PTSD) as well as acculturation stresses. These stresses often create challenges for their integration into U.S. schools. The project explored risk factors such as the length of educational gaps in transit, PTSD, and separation and marginalization…
Saglam, Murat; Millar, Robin
Although electromagnetism is an important component of upper secondary school physics syllabuses in many countries, there has been relatively little research on students' understanding of the topic. A written test consisting of 16 diagnostic questions was developed and used to survey the understanding of electromagnetism of upper secondary school…
Banks, Thomas J.
At one Pennsylvania school, building a model airplane is a learning experience used to assess the abilities of students with reading difficulties. Specific model-building behaviors that can be observed are gathering information, employing prior knowledge, summarizing, visualizing, predicting, self-monitoring, evaluating, measuring, calculating,…
Fox, Doug; Nelson, Jim
Describes how the Ontario Section of the American Association of Physics Teachers started a "Grade Eleven Prize Physics Contest" to generate interest in physics and recognize outstanding students. Also describes outcomes of contests, adaptation of the contest by Southeastern Pennsylvania Section, and suggestions for others wanting to…
General Accounting Office, Washington, DC.
This report discusses the continuing concerns of the U.S. General Accounting Office (GAO) in regard to the Department of Education's management and oversight of postsecondary student financial aid programs, especially the Federal Family Education Loan, the Ford Direct Loan, and the Federal Pell Grant Programs. GAO commends the department for its…
Fernando AT; Samaranayake CB; Blank CJ; Roberts G; Arroll B
INTRODUCTION: Adolescents are known to have high risk factors for sleep disorders, yet the youth rates of sleep disturbances are unknown. AIM: This study aimed to determine the prevalence of sleep disorders among New Zealand high school students. METHODS: The Auckland Sleep Questionnaire (ASQ) was administered to high school students at six schools in the North Island. Schools were chosen to reflect a range of ethnicities and school deciles, which identify the socioeconomic status of househol...
Kaess, A. B.; Horton, R. A., Jr.; Andrews, G. D.
The southern San Joaquin basin is one of the United States' most prolific oil producing regions but also one facing numerous problems including low high school graduation rates, low college enrollments, high college dropout rates, low wages, and higher than average unemployment. Investment in STEM education experiences for high school students has been emphasized by California State University Bakersfield as a means to improving these metrics with programs such as the Research Experience Vitalizing Science-University Program (REVS-UP). Now in its seventh year, the REVS-UP (funded by Chevron) forms teams of high school students, a high school teacher, a CSUB graduate student, and a CSUB professor to work for four weeks on a research project. For the past two summers student-teacher teams investigated the diagenesis and mineralogy of the Temblor Formation sandstones in the subsurface of the San Joaquin basin oil fields that are potential CO2 sequestration sites. With a graduate student leading the teams in sample preparation and analysis by scanning electron microscope equipped with an energy dispersive x-ray spectrometer (SEM-EDS) and cathode luminescence system (SEM-CL) data was gathered on diagenetic processes, detrital framework grains, and authigenic cements. Typically students are introduced to the project in a series of brief seminars by faculty and are then introduced to the techniques and samples. During the second week the students are usually capable of preparing samples and collecting data independently. The final week is focused on developing student-authored research posters which are independently presented by the students on the final day. This gives high school students the opportunity to learn advanced geologic topics and analytical techniques that they would otherwise not be exposed to as well as to gain research and presentation skills. These types of projects are equally important for the graduate students involved as it allows them the
Chumney, Elinor C G; Ragucci, Kelly R; Jones, Kathy J
To evaluate the academic experience and satisfaction of students who completed a dual PharmD/MBA degree program and the program's long-term impact on the students' career choice and earning potential. GPAs, job placement, and starting job salaries were compared between graduates who completed the dual PharmD/MBA program and those who completed only the PharmD program. A satisfaction survey instrument was administered to 17 students who completed the dual PharmD/MBA degree program in May 2007. Data from a standardized job placement and starting salary survey instrument completed by all PharmD graduates were also obtained, as well as all students' final grade point averages (GPAs). GPAs, job placement, and starting job salaries were compared between graduates who had completed the dual PharmD/MBA program and those who had completed only the PharmD program. The graduating GPAs of dual-degree students were higher than those of both pharmacy (3.52 vs 3.41, p > 0.10) and business (3.82 vs. 3.68, p = 0.018) students not enrolled in the dual-degree program. Dual-degree students were slightly less likely to enter a residency (17% vs. 27%, p = 0.44) than other pharmacy graduates. Among those who elected not to pursue a residency, both mean starting salaries ($111,090 vs. $101,965) and mean total first-year compensation ($127,290 vs. $110,388) were significantly higher for dual-degree graduates compared to the PharmD graduates. Students enrolled in the dual-degree program did slightly better academically than students who completed only the MBA or PharmD programs and indicated a high level of satisfaction with the program. Dual-degree graduates reported increased career opportunities and were slated to earn significantly more during their first year in the workforce. These results affirm continuation of our program and make the case for support of similar programs across the nation.
Alicia Aleli Chaparro Caso López
Full Text Available The objective of this study was to identify profiles of high school students, based on variables related to academic performance, socioeconomic status, cultural capital and family organization. A total of 21,724 high school students, from the five municipalities of the state of Baja California, took part. A K-means cluster analysis was performed to identify the profiles. The analyses identified two clearly-defined clusters: Cluster 1 grouped together students with high academic performance and who achieved higher scores for socioeconomic status, cultural capital and family involvement, whereas Cluster 2 brought together students with low academic achievement, and who also obtained lower scores for socioeconomic status and cultural capital, and had less family involvement. It is concluded that the family variables analyzed form student profiles that can be related to academic achievement.
Chen, Charles P.; Keats, Amanda
There is a dearth of research concerning the career development and counselling issues that are relevant for high school students who identify as lesbian, gay, bisexual, transgender and queer (LGBTQ). As such, little is known to understand LGBTQ students when it comes to their career-related struggles and needs. This article attempts to examine…
Spillane, Nancy K.; Lynch, Sharon J.; Ford, Michael R.
The authors report on a study of eight inclusive STEM high schools that are designed to increase the numbers of students in demographic groups underrepresented in STEM. As STEM schools, they have had broader and deeper STEM coursework (taken by all students) than required by their respective states and school districts; they also had outcome…
Cumming, John M.; Gloeckner, Gene W.
After interviewing homeless high school students, the research team in a Colorado school district discovered that many students had not revealed their true living conditions (homelessness) to anyone in the school district. This research team developed an anonymous survey written around the homeless categories identified in the McKinney-Vento…
A metropolitan school district wanted to understand blended learning as it existed in one of their high schools. Blended learning had been school-wide for four years, and district administrators wanted to know how students, teachers, and school administrators perceived blended learning and its impact on student engagement. This was a…
Kubik, Martha Y.; Davey, Cynthia; Fulkerson, Jayne A.; Sirard, John; Story, Mary; Arcan, Chrisa
Objective: To determine prevalence and correlates of overweight among adolescents attending alternative high schools (AHS). Methods: AHS students (n=145) from 6 schools completed surveys and anthropometric measures. Cross-sectional associations were assessed using mixed model multivariate logistic regression. Results: Among students, 42% were…
Podolak, K. R.; Walters, M. J.
All high school students that wish to continue onto college are seeking opportunities to be competitive in the college market. They participate in extra-curricular activities which are seen to foster creativity and the skills necessary to do well in the college environment. In the case of students with an interest in physics, participating in a…
Clinger, Alicia Farr
In response to an increased emphasis on disciplinary literacy in the secondary science classroom, an investigation of the literacy processes utilized by high school students while reading scientific text was undertaken. A think-aloud protocol was implemented to collect data on the processes students used when not prompted while reading a magazine…
Ozel, Murat; Erdogan, Mehmet; Usak, Muhammet; Prokop, Pavol
The purpose of this study was to investigate high school students' knowledge and attitudes regarding biotechnology and its various applications. In addition, whether students' knowledge and attitudes differed according to age and gender were also explored. The Biotechnology Knowledge Questionnaire (BKQ) with 16 items and the Biotechnology Attitude…
This paper investigates the academic performance of students from less endowed senior high schools in the Kwame Nkrumah University of Science and Technology (KNUST). Questionnaires were administered to 152 (123 males and 29 females) fourth year students who enrolled for various programmes at KNUST in 2007 ...
Music teacher socialisation (MTS) has received increased attention in music education research, but few researchers have explored MTS with students during their primary socialisation, or pre-college, years. The purpose of this qualitative multiple case study was to examine the perspectives of high school music students who plan to pursue a music…
Sinflorio, D. A.; Fonseca, P.; Coelho, L. F. S.; Santos, A. C. F.
In this article we describe two simple experiments using an ion accelerator as an aid to the teaching of electromagnetism to high-school students. This is part of a programme developed by a Brazilian State funding agency (FAPERJ) which aims to help scientifically minded students take their first steps in research.
Jean-Grant, Deborah S.
Proposes an assertiveness training program suitable for adolescents in a high school group setting. After role-playing examples, students should begin formulating their own responses. Early work in this area indicates that students eagerly participate in assertiveness training groups, and are quick to pick up the skills required for assertive…
Hartsfield, John W.; Hartsfield, Kendra J.
Since its beginning, space science has created high interest and continues to prod the imagination of students. This activity packet, which has been designed to enhance the curriculum and challenge gifted students, contains background information on spaceflight as well as 24 interdisciplinary classroom activities, 3 crossword puzzles, and 3 word…
Loflin, Jerry W.
The Early College High School Initiative (ECHSI) was introduced in 2002. Since 2002, limited data, especially student physical activity data, have been published pertaining to the ECHSI. The purpose of this study was to examine the aerobic capacities of early college students and compare them to state and national averages. Early college students…
This paper reports a qualitative research that identifies the characteristics of good mathematics teaching from the perspective of Mexican high school students. For this purpose, the social representations of a good mathematics teacher and a good mathematics class were identified in a group of 67 students. In order to obtain information, a…
This action research study examined the effects of student voice in one high school and the self-reflection of the researcher-administrator involved in the effort. Using three cycles of action research, the researcher-administrator completed a pilot study, implemented a student voice project in one class, and developed a professional development…
Boyce-Prather, Margaret; Shainline, Michael
This document presents data from the second year of the Student Assistance Program, a counseling program to help students who may be abusing drugs or alcohol, implemented at Sandia High School in the Albuquerque (New Mexico) Public School system. Data are included from the program's monthly records sheets, from parent involvement questionnaires,…
Preus, Betty; Payne, Rachel; Wick, Carly; Glomski, Emily
This study examines why a group of students representing two high schools became involved in an activist organization, the benefits they gained as a result, the impact they had on their school and community, and their recommendations for how school personnel can foster civic engagement in young people. The student-led group campaigned for a school…
Leavy, Matt; Rheinschmidt, Steve
With unemployment still high in many areas of the country, many job seekers are returning to school for additional training. The increase in numbers of students puts additional strain on community colleges, which is where many adult learners choose to further their education. Nevertheless, even among this population, only about half earn degrees.…
Lu, Chow-Chin; Sung, Chia-Chi
In this research, we cooperate with senior high school teachers to understand current nanotechnology model of senior high school nanotechnology curriculum in Taiwan. Then design senior high school nanotechnology (nano-tech) curriculum to teach 503 senior high school students. After teaching the nano-tech curriculum we use the "Nanotechnology…
Corby, Joanna; Dirienzo, W. J.; Beaton, R.; Pennucci, T.; Zasowski, G.
Graduate students at the University of Virginia (UVa) are volunteering as research advisors on astronomy projects for Virginia's science and technology high schools. In previous years, we have worked with more than a dozen students through a research class at Central Virginia Governor's School in Lynchburg to develop an astronomy research curriculum that teaches background concepts and terminology, guides students in data analysis, and prepares them to present material in poster and oral forums. In our fourth year of operation, we are continuing to work with Central Virginia Governor's School and adapting the research curriculum to an independent course at Roanoke Valley Governor's School in Roanoke. Because both schools are far from UVa in Charlottesville, the program operates remotely; graduate advisors and high school students interact through "virtual" means, establishing a successful framework for meaningful remote mentoring. In the current year, six students will complete projects on astrophysical topics including megamasers, astrochemistry, and pulsars using data taken by the Green Bank Telescope (GBT). Students at Roanoke Valley were directly trained on the GBT as part of a separate outreach program called the Pulsar Search Collaboratory, and all six students will receive hands-on experience in handling GBT data. The current projects are components of larger research efforts by graduate student and professional level researchers, so that the projects contribute to high-level projects only possible with the GBT. This stands as a rare outreach program that uses the principle of “deliberative practice” to train high school students in the development of skills that are crucial to success in science. Furthermore, it provides graduate students with an opportunity to plan and advise research projects, developing a skill set that is required in more advanced academic positions. Our poster discusses the implementation of our online curriculum in two distinct
54% of the students believed that parents inattention to their children and 46.3% believed that physical punishment by parents or school staff could effect on occurrence of psychiatric disorders . 90% of the students interested in receiving education by psychiatrist or psychologist in their schools . Conclusion: Results of this study show that high school students, attitude in Khorramabad city to psychiatric disorders is negative . It seems that with exact perception of this problem and proper planning we can develop a positive change in students, attitude to psychiatric disorders and take effective steps to improve mental health of the adolescents .
Bugueño, Maithe; Curihual, Carolina; Olivares, Paulina; Wallace, Josefa; López-AlegrÍa, Fanny; Rivera-López, Gonzalo; Oyanedel, Juan Carlos
Sleeping and studying are the day-to-day activities of a teenager attending school. To determine the quality of sleep and its relationship to the academic performance among students attending morning and afternoon shifts in a public high school. Students of the first and second year of high school answered an interview about socio-demographic background, academic performance, student activities and subjective sleep quality; they were evaluated using the Pittsburgh Sleep Quality Index (PSQI). The interview was answered by 322 first year students aged 15 ± 5 years attending the morning shift and 364 second year students, aged 16 ± 0.5 years, attending the afternoon shift. The components: sleep latency, habitual sleep efficiency, sleep disturbance, drug use and daytime dysfunction were similar and classified as good in both school shifts. The components subjective sleep quality and duration of sleep had higher scores among students of the morning shift. The mean grades during the first semester of the students attending morning and afternoon shifts were 5.9 and 5.8, respectively (of a scale from 1 to 7). Among students of both shifts, the PSQI scale was associated inversely and significantly with academic performance. A bad sleep quality influences academic performance in these students.
Cunningham, Wendy; Jacobsen, Joyce P.
Latin American countries are generally characterized as displaying high income and earnings inequality overall along with high inequality by gender, race, and ethnicity. However, the latter phenomenon is not a major contributor to the former phenomenon. Using household survey data from four Latin American countries (Bolivia, Brazil, Guatemala, and Guyana) for which stratification by race...
This study was performed to identify the influencing factors on alienation among high school students. Data was collected by questionnaires from 550 students of academic and vocational high schools in G city. The data was analyzed using descriptive statistics, pearson correlation coefficients, and stepwise multiple regression. The scores of alienation among students in financially lower middle class and lower class were higher than those of the upper middle class students, resulting in significant differences(F=6.87, p=.00). A sense of alienation showed a significantly negative correlation with the scores of responding parenting style(r=-.32), family cohesion(r=-.33), school attachment(r=-.51), academic performance(r=-.34), peer relationships(r=-.38), self-control (r=-.43), and social skills(r=-.33). The most powerful predictor of alienation among high school students was school attachment and the variance explained was 26%. A combination of school attachment, self control, peer relationships, family cohesion, demanding parenting style, and academic performance account for 40% of the variance in alienation among high school students. This study suggests that school attachment, self control, peer relationships, family cohesion, demanding parenting style, and academic performance are significant influencing factors on alienation in high school students. Therefore, nursing strategy is needed to manage these revealed factors.
Sadler, Philip Michael
This study of 1,414 high school earth science and astronomy students characterizes the prevalence of their astronomical misconceptions. The multiple-choice instrument was prepared by scouring the literature on scientific misconceptions for evidence of preconceptions and from the author's interviews with students. Views that were incorrect, but espoused by a large fraction of students, were included as distractors. Results have been analyzed using classical test theory. A linear multiple regression model has helped to show the relative contributions of demographic and school factors to the number of misconceptions held by students. The instrument was found to be a reliable and valid test of students' misconceptions. The mean student score was 34 percent. Fifty-one student misconceptions were revealed by this test, nineteen of which were preferred by students to the correct answer. Several misconceptions appeared more frequently among the higher-performing students. Significant differences in student performance were found in several subgroups based upon schooling and demographic factors. Twenty -five percent out of a total of 30 percent of the variance in total test score could be accounted for by gender, race, and math level courses taken. Grade level and previous enrollment in an earth science course were not found to be predictive of total score. Mother's education proved to be of small import; level of father's education was not significant. This test is a useful addition to instruments that measure student misconceptions. It could find application in tests of effective intervention for conceptual learning. Significantly shortened versions of this instrument that account for 75 and 90 percent of the variance in the forty-seven-item instrument are recommended. Such tests of misconceptions may be somewhat disheartening to teachers and their students. A test made up of only misconception questions will probably have average total scores less than 40 percent. If
Barbosa, Jose Isnaldo de Lima; Voelzke, Marcos Rincon
Astronomy issues are not always adequately handled in the formal education system, as well as, their dissemination in the media is often loaded with sensationalism. However, in this context the students are forming their explanations about it. Therefore, this work has the objective of identifying the possible social representations of students from the Integrated High School on the inductor term Astronomy. It is basically a descriptive research, therefore, a quali-qualitative approach was adopted. The procedures for obtaining the data occurred in the form of a survey, and they involved 653 subjects students from the Integrated High School. The results indicate that the surveyed students have social representations of the object Astronomy, which are based on elements from the formal education space, and also disclosed in the media. In addition, they demonstrate that the students have information about Astronomy, and a value judgment in relation to this science.
girls) who obtained the basic requirements for courses that they ... Academic performance of students from less endowed senior high ... 106 ... only pay academic facility user fees. The second ..... certificate education, Pro is senior executive.
School of Public Health, University of the Limpopo. Sovenga, South Africa ... KEY WORDS: substance use, rural high school students, South Africa ... increased into the 1990s, these behaviours ..... Canada's Mental Health Supplement, 68,. 12.
Rosenblatt, Howard S.; And Others
Compared to a peer group of average abilities, gifted and talented junior high school students appeared more outgoing, participating, insightful, fast-learning, intellectually adaptable, conscientious, persistent, and moralistic, thus indicating significant between-group differences. (SB)
Terrell, Stefanie M.; Richards, Brad W.
The purpose of this handbook is to provide Earned Value Management (EVM) guidance for the effective application, implementation, and utilization of EVM on NASA programs, projects, major contracts and subcontracts in a consolidated reference document. EVM is a project management process that effectively integrates a project?s scope of work with schedule and cost elements for optimum project planning and control. The goal is to achieve timely and accurate quantification of progress that will facilitate management by exception and enable early visibility into the nature and the magnitude of technical problems as well as the intended course and success of corrective actions.
Duguay, A.K.; Hoornweg, B.J.
In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)
Duguay, A.K. [New Brunswick Power, New Brunswick (Canada); Hoornweg, B.J. [Ontario Power Generation, Ontario (Canada)
In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)
Alejandrino, Mara Philia R; Catipay, Jerico D; Concepcion, Prince Vincent Ace T; Flores, Sally Mae C; Palicte, Cherry Mae D; Seguiro, Arlene C
This research was conducted to determine the significant influence of social media addiction on the study habits of the senior high students in selected school of Agusan del Sur. The researchers used a descriptive correlation method of research which involved the survey of a total of 150 senior high students. Questionnaires were the research instrument used in the gathering of data and was presented to the research adviser for approval and content validity. Mean, Pearson Product Moment Correl...
Reza Vaseghi; Hamed Barjesteh; Sedigheh Shakib
The current study examined the learning style preferences of 75 Iranian students at Marefat high school in Kuala Lumpur of which, 41 are females and 34 are males. As there are very few researches in which the learning style preferences of Iranian high school students investigated, this study attempts to fulfil this gap. To this end, in order to identify the students’ preferred learning styles (Visual, Auditory, Kinesthetic, Tactile, Group, and Individual) Reid’s Perceptual Learning Style Pref...
Utami, WS; Zain, IM
Spatial intelligence is deeply related to success in the STEM disciplines (science,technology, engineering, and math). spatial intelligence as a transversal capacity which is useful for everyday life but which cannot be characterized in any specific and distinctive way, as are, for example, linguistic or mathematical ability. The ability of geographical literacy relates to spatial intelligence. test results prove that the ability of high-liter geography of high school students found in students who have a good spatial intelligence score
Harding, R. Fredrick
This descriptive study compared the science and mathematics aptitudes and achievement test scores for the final school year students in rural White County and Van Buren County, Tennessee with rural county students in Germany. In accordance with the previous research literature (Stevenson, 2002), German students outperformed U.S. students on The International Trends in Math and Science test (TIMSS). As reform in the U.S. education system has been underway, this study intended to compare German county student final school year performance with White County and Van Buren County (Grade 12) performance in science and mathematics. The entire populations of 176 White and Van Buren Counties senior high final school year students were compared with 120 school final year students from two rural German county high schools. The student responses to identical test and questionnaire items were compared using the t-test statistical analysis. In conclusion after t-test analyses, there was no significant difference (p>.05 level) in student attitudes on the 27 problem achievement and the 35 TIMSS questionnaire items between the sampled population of 120 German students compared with the population of 176 White and Van Buren students. Also, there was no statistically significant difference (p>.05 level) between the German, White, and Van Buren County rural science and math achievement in the TIMSS problem section of the final year test. Based on the research, recommendations to improve U.S. student scores to number one in the world include making changes in teaching methodology in mathematics and science; incorporating pamphlet lessons rather than heavily reliance on textbooks; focusing on problem solving; establishing an online clearinghouse for effective lessons; creating national standards in mathematics and science; matching students' course choices to job aspirations; tracking misbehaving students rather than mainstreaming them into the regular classroom; and designing
Cilesiz, Sebnem; Drotos, Stephanie M.
This qualitative study investigates high-poverty urban high school students' views of and plans regarding higher education, using Bourdieu's theory of reproduction in education as theoretical framework. Interview data from 76 students from six high-poverty urban schools in a metropolitan area in the Midwestern United States were analyzed using…
Balfanz, Robert; McPartland, James; Shaw, Alta
The push for higher academic standards has resulted in an increase in the numbers of high school students needing extra help. The need for extra help is most pervasive in high-poverty areas and most high school students need extra help not in traditional basic elementary skills but in reading, mathematics, and advanced reasoning skills. Most…
Sri Agustina Basuki
Full Text Available The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index. Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used is multiple linier regressions analysis and the result shows that conservatism accountancy partially significant affecting the Earning Response Coefficient. It shows that there is an investor reaction towards companies in the Index LQ 45, which applies conservatism accountancy in gaining profit. Profit persistence and the systematic risk is not significantly affecting earnings response coefficient.
Full Text Available Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms. There are two hypotheses associated with this study on the relationship between income smoothness and discretionary accruals and the proposed study is implemented on selected firms from Tehran Stock Exchange. The result of the first hypothesis indicates the relationship between earnings smoothness and discretionary accruals variables. It means that discretionary accruals (DA leads to the converse relationship among discretionary accruals variation and current and future cash flow. The result of the second hypothesis indicates that the firms with high variation in Iran utilize more discretionary accruals compared with the firms with lower variation.
Bread for the World Educational Fund, Washington, DC.
This student packet contains readings and exercises for examining the problem of world hunger. Materials, which are suitable for use by high school students, are presented from a Christian perspective. Twelve chapters cover justice and the right to food; causes of hunger (poverty, land use, the international economy, the arms race, resource abuse,…
McFarland, Daniel; Starmanns, Carlos E.
Background/Context: Student governments are the first direct experience that youth have of representative government. However, very little research has been done on student councils in spite of their ubiquity in American high schools and consistent references to their positive effects on the political socialization of youth.…
Nødset, Ingrid Foss
In this paper I examine the topic of earnings management and use a case example. In the first part of the paper I review theory on two closely related topics - earnings management and fraud - and present and discuss incentives, methods, typical indications and frequency of earnings management in the financial statements. I continue to describe the frameworks and laws that apply to revenue recognition and how income is recognized in the power industry, as this is especially relevant for the ca...
Bruce Phillips; William Griffiths
The purpose of this paper is to examine whether female earnings have influenced divorce rates in Australia, using state-level data for the past four decades. Following a recent study by Ressler and Waters (2000), which concludes from comparable US data that female earnings and divorce rates may be jointly endogenous, initial testing is performed to identify whether female earnings can be treated as exogenous. A Hausman specification error test finds no evidence of a simultaneous relationship ...
Mansour, Hani; McKinnish, Terra
In direct contrast to conventional wisdom and most economic models of gender differences in age of marriage, we present robust evidence that men and women who are married to differently-aged spouses are negatively selected. Earnings analysis of married couples in the 1970, 1980, 1990 and 2000 Decennial Censuses finds that male earnings decrease with within-couple age difference, regardless of whether the man is older or younger than his wife. In contrast, female earnings increase with within-...
Kathy H.Y. Hsu; Thomas E. Wilson, Jr.
Prior research (Carslaw, 1988; Thomas, 1989) has noted unusual patterns in the frequency of occurrence of certain digits contained in reported earnings. Employing digital analysis, studies have found that managers in the U.S. and Australia may round reported earnings numbers to achieve income-smoothing objectives. This study extends prior literature by examining whether reported earnings of firms from six Asian countries: South Korea, Malaysia, Philippines, Singapore, Thailand and China follo...
Ichikawa, Masao; Nakahara, Shinji
To investigate the perception and actual use of mobile phones among Japanese high school students while riding their bicycles, and their experience of bicycle crash/near-crash. A questionnaire survey was carried out at high schools that were, at the time of the survey, commissioned by the National Agency for the Advancement of Sports and Health to conduct school safety research. In the survey, we found that mobile phone use while riding a bicycle was quite common among the students during their commute, but those who have a higher perception of danger in this practice, and those who perceived that this practice is prohibited, were less likely to engage in this practice. Male students and students commuting to school by bicycle only were more likely to have used phones while riding. There was a significant relationship between phone usage while riding a bicycle and the experience of bicycle crash/near-crash, although its causality was not established. Bicycle crash/near-crash experienced while using a phone was less prevalent among the students who had a higher perception of danger in phone usage while riding, students who perceived that this practice is prohibited, and students with a shorter travel time by bicycle during the commute. Since mobile phone use while riding a bicycle potentially increases crash risk among cyclists, student bicycle commuters should be made aware of this risk. Moreover, they should be informed that cyclists' phone usage while riding is prohibited according to the road traffic law.
Teenoi, Kultida; Siripun, Kulpatsorn; Yuenyong, Chokchai
Like others, Thailand education strongly focused on STEM education. This paper aimed to examine existing Thai high school students' integrated knowledge about science, technology, engineering, and mathematics (STEM) in their developing science project. The participants included 49 high school students were studying the subject of individual study (IS) in Khon Kaen wittayayon school, Khon Kaen, Thailand. The IS was provided to gradually enhance students to know how to do science project starting from getting start to do science projects, They enrolled to study the individual study of science project for three year in roll. Methodology was qualitative research. Views of students' integrated knowledge about STEM were interpreted through participant observation, interview, and students' science projects. The first author as participant observation has taught this group of students for 3 years. It found that 16 science projects were developed. Views of students' integrated knowledge about STEM could be categorized into three categories. These included (1) completely indicated integration of knowledge about science, technology, engineering, and mathematics, (2) partial indicated integration of knowledge about science, technology, engineering, and mathematics, and (3) no integration. The findings revealed that majority of science projects could be categorized as completely indicated integration of knowledge about science, technology, engineering, and mathematics. The paper suggested some ideas of enhancing students to applying STEM for developing science projects.
Allam Mohammed Mousa Hamdan
Full Text Available The aim of the paper is to investigate the relationship between audit committee characteristics and earnings management. Samples in the study included 50 industrial companies listed on the Amman Stock Exchange ASE. Two models were used to measure earnings quality: one which depends on earnings continuity as an indication of quality, and one which depends on the decrease of discretionary accruals of quality, using pooled data regression for the two tests (Ordinary Least Squares OLS and Binary Logit. The study found that there was an influence of some standard characteristics of the audit committee on earnings quality.
Full Text Available Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.
Schackow, Joy Bronston; Cugini, Stephanie
The transition to Common Core State Standards for Mathematics has created a need for high-quality professional learning on content and pedagogy. This is especially true for algebra 1 teachers in Florida, where students must pass a standards-based exam as a requirement to earning a high school diploma. Time, distance, and cost constraints can get…
Smith, W. R.; Grannas, A. M.
Today's K-12 students will be the scientists and engineers who bring currently emerging technologies to fruition. Existing research endeavors will be continued and expanded upon in the future only if these students are adequately prepared. High school-university collaborations provide an effective means of recruiting and training the next generation of scientists and engineers. Here, we describe our successful high school-university collaboration in the context of other models. We have developed an authentic inquiry-oriented environmental chemistry research program involving high school students as researchers. The impetus behind the development of this project was twofold. First, participation in authentic research may give some of our students the experience and drive to enter technical studies after high school. One specific goal was to develop a program to recruit underrepresented minorities into university STEM (science, technology, engineering, and mathematics) programs. Second, inquiry-oriented lessons have been shown to be highly effective in developing scientific literacy among the general population of students. This collaboration involves the use of local resources and equipment available to most high schools and could serve as a model for developing high school- university partnerships.
To provide empirical evidence on differences across high school tracks in early occupational labour market outcome, I estimate how the employment probability, the time before the first job is taken up, and earnings depend on high school type, controlling for student characteristics by a propensit...
Ruth A. ORTEGA-DELA CRUZ
Full Text Available Learning second language considers a number of factors that influence the manner in which the language is taught. Understanding of the learners’ goals and motivation for learning is one. Using descriptive-correlational research design, this study determined the influence of student English utility and teacher efficacy on the students’ English proficiency. A total of 101 students from first year to fourth year level served as the respondents of the study. The study quantified the students’ perception towards English utility and their evaluation of English teacher efficacy which employed a researcher-made survey questionnaire. Results revealed high positive perceptions of students towards English utility. Analysis of variance revealed significant differences in the perceptions of high school students on the efficacy of their English teachers. Correlation coefficients indicated a positive linear relationship among the given variables. The p-value revealed significant relationship of teacher efficacy (r = .691, p-value = .000 and English utility (r = .467, p-value = .000 to students’ English proficiency. Results of regression statistics revealed that English utility has no significant influence on the student English proficiency. Therefore, the main factor that must still be considered then should be the teacher. Finally, there is an explicit indication that high level of teachers’ efficacy performing in teaching has much powerful influence on the English proficiency of high school students. Thus improving the methods of teaching English provides a better way of motivating students to achieve higher levels of proficiency in the future.
Full Text Available The analysis of attitudes and value orientations of high school students comes as the result of research based on data collected during April-June 2011 in six towns in Serbia. The main objective of this research was to detect the dominant attitudes and value orientations of high school students on a scale of traditionalism, homophobia, anti-Romism, ethnic stereotypes and attitudes toward abortion. The research was conducted in the following cities: Belgrade, Krusevac, Novi Sad, Zrenjanin, Nis and Novi Pazar. The results showed that high school students in Serbia in regards to their beliefs do not differ much from the general social climate in which they grew up and were educated in. Traditional respondents are represented at the level of 33.9%; 27.9% of them are moderately traditional and 25% of them are non-traditional. On the one side there are extremely radical position of high school students especially in relation to Roma and LGBT people. On the other side, certain number of respondents howed high affinity and positive individual interprets of the lifestyles of those groups (such as the rights of marriage for homosexual population. Attitudes towards women's rights are also bipolar - high school students have a patriarchal attitude towards marriage, family and abortion, but they show sensitivity to the issue of domestic violence. The obtained data should be interpreted in accordance with the changes in Serbian society - economic crisis, privatization, increase of violence in society and family, redefining of gender roles, etc.
I examine the contested finding that men and women engage in gender performance through housework. Prior scholarship has found a curvilinear association between earnings share and housework that has been interpreted as evidence of gender performance. I reexamine these findings by conducting the first such analysis to use high-quality time diary…
Boraas, Stephanie; Rodgers, William M., III
In 1999, women earned 77% as much as men. Current Population Survey data indicate that personal choices, occupational crowding, and discrimination contribute to the gender gap. However, the high proportion of women in an occupation is the largest contributor to the salary differential. (Contains 16 references.) (Author/JOW)
Milanović-Dobrota Biljana Z.
Full Text Available The current interest in introducing the dual education system into Serbian secondary education has drawn our attention to the question of students' self-perception in the process of practical teaching. The idea that underpins this paper is the supposition that students are affectively engaged with the work activities they perform. The Utrecht Work Engagement Scale (UWES (Schaufeli et al., 2002 has been used for assessing students' work engagement in practical teaching. A study was conducted to examine the differences between high school students with mild intellectual disabilities and those with typical development with regard to aspects of work engagement defined as Energy, Commitment and Absorption. The sample was comprised of 248 students of vocational high schools in Serbia of both genders, of whom 111 with intellectual disabilities and 137 with typical development. The findings indicate that students with mild intellectual disabilities tend to rate their engagement in practical teaching more positively (t=7,457; p=0,001 than students with typical development. The paper provides a detailed analysis of the pedagogical implications of these findings and also outlines the limitations of the study, thus pointing the way for future research on this or related issues.
Full Text Available The level of social and moral maturity of high-school students was examined. There were almost no significant differences between the students of two different educational programs. In general, the students' level of social and moral maturity is satisfyingly high, but their social skills are not quite appropriately developed. The results of behaviour in school situations reveal a quite unpleasant picture of interpersonal relations, which is probably a reflection of social relations in society. The absence of correlations between both components of maturity and social skills shows the gap between human's reasoning and behaviour. Students know, which behaviour is moral and socially adapted, but they do not always act in congruence with that, because existing social relations often encourage different behaviour.
Anisa, A.; Widodo, A.; Riandi, R.
Argumentation is one factor that can help improve critical thinking skills. Arguing means to defend statements with the various data, denials, evidence, and reinforcement that support the statement. The research aimed to capture the quality of argument skills by students in grade 12 high school students and in postgraduate student on social-scientific issues of cancer. Both group subjects are not in the same school or institution, chosen purposively with the subject of 39 high school students of grade 12 in one district of West Java and 13 students of Biology education postgraduate in one of University in West Java - Indonesia. The results of the quality structure of arguments in both subject groups show the same pattern, which is claim - warrant - and ground, with the quality of counterclaim aspects on the postgraduate students look better than grade 12 students. This provides an illustration that the ability in argumentation between students and teachers in the socio-scientific issue of cancer should be evaluate so that the learning process would be more refined in schools.
Kanayama, Motoharu; Ono, Masahiko; Ohashi, Tsutomu; Tsujimoto, Yuichi; Oi, Shizuyo; Matsui, Kayoko; Tsujimoto, Ikuhiro; Yoshida, Hatsuko
The purposes of this study were to examine the relationship between social skills and loneliness, and to contribute to prevention and intervention of loneliness in junior high school students. Questionnaires were administered to 83 students (45 males and 38 females). Correlation analysis showed that loneliness score was negatively related to the scores of peer reinforcement, social initiation, conflict resolution and assertion skills, and also positively related to the score of withdrawal beh...
Measuring the quality of the ‘product’ is elemental in education, and most studies depend on observational data about student achievement factors, focusing overwhelmingly on quantitative data namely achievement scores, school data like attendance, facilities, expenditure class size etc. But there is little evidence of learner perceptions. 553 students from two different universities, who graduated from 3 high school types, were asked to respond to two fundamental questions to reflect on schoo...
Célia R.S. Rocha; Sueli Rossini; Rubens Reimão
Adolescence is a period in which youngsters have to make choices such as applying for university. The selection process is competitive, and it brings distress and anxiety, risk factors for the appearance of sleep disorders. Objective: To verify the occurrence of sleep disorders in third-year high school and pre-university students. Method: This cross-sectional descriptive study comprised a sample of 529 students (M=241, F=288) from three public schools, four private schools and two pre-univer...
Foster, D.E.; Stone, C.A.
We have developed a two-week summer lecture and laboratory course that introduces hihg school students to concepts in nuclear science. The program has operated at the San Jose State University Nuclear Science Facility for two years. Experienced high school science teachers run the summer scholl, assisted by other science teachers. Students consider the program to be effective. Its popularity is shown by numerous requests for reservations and the necessity to offer multiple sections in 1997. (author)
Inglés, Cándido J.; Universidad Miguel Hernández de Elche; Martínez-González, Agustin E.; Universidad Miguel Hernández de Elche; Valle, Antonio; Universidad de A Coruña; García-Fernández, José M.; Universidad de Alicante; Ruiz-Esteban, Cecilia; Universidad de Murcia
This study analyzed the relationship between prosocial behaviour and academic goals in a sample of 2,022 Spanish compulsory secondary education students. The prosocial behaviour was measured with the Prosocial Behaviour scale of the Teenage Inventory of Social Skills (TISS) and academic goals were measured with the Achievement Goal Tendencies Questionnaire (AGTQ). The results revealed that students with high prosocial behaviour presented higher significantly scores in learning and performance...
Steele, Marcee M.
This article reviews characteristics of high school students with learning disabilities and presents instructional modifications and study skills to help them succeed in algebra and geometry courses and on high stakes mathematics assessments.
Ohnuki, Mari; Shinada, Kayoko; Ueno, Masayuki; Zaitsu, Takashi; Wright, Fredrick Allan Clive; Kawaguchi, Yoko
The main objective of this study was to investigate the prevalence of taste hyposensitivity and the relationships between sex, oral health status, and eating habits with taste hyposensitivity in Japanese senior high school students. Oral examinations, sweet and salt whole-mouth taste tests, and a questionnaire about eating habits were conducted on 234 senior high school students. Factors affecting taste hyposensitivity were investigated using a multivariate analysis. Sweet-taste hyposensitivity was observed in 7.3% of the students, and salt-taste hyposensitivity in 22.2%. Approximately 3% of the students had both sweet- and salt-taste hyposensitivity, and 22.6% had either sweet- or salt-taste hyposensitivity. In total, 26% had a taste hyposensitivity. There were significant relationships between the intake of instant noodles with sweet-taste hyposensitivity, and the intake of vegetables or isotonic drinks with salt-taste hyposensitivity. There was a significant association between eating habits and taste hyposensitivity in Japanese senior high school students. Taste tests would be a helpful adjunct for students to recognize variations in taste sensitivity, and a questionnaire about their eating habits might provide an effective self-review of their eating habits, and therefore, provide motivation to change. © 2011 Blackwell Publishing Asia Pty Ltd.
Fernando, Antonio T; Samaranayake, Chinthaka B; Blank, Christopher J; Roberts, Gareth; Arroll, Bruce
Adolescents are known to have high risk factors for sleep disorders, yet the youth rates of sleep disturbances are unknown. This study aimed to determine the prevalence of sleep disorders among New Zealand high school students. The Auckland Sleep Questionnaire (ASQ) was administered to high school students at six schools in the North Island. Schools were chosen to reflect a range of ethnicities and school deciles, which identify the socioeconomic status of households in the school catchment area. A total of 1388 students completed the ASQ. The median age was 17 years (range 14-23) and females represented 43.5% (n=604) of the total group. A total of 37.2% of the students surveyed reported having significant sleep symptoms lasting longer than one month. Depression and anxiety were present in 51.7% and 44.8% of students reporting a sleep problem, respectively. A moderate correlation was observed between sleep problems and depression (r=0.34, psleep problems and anxiety (r=0.31, pstudents with sleep symptoms (12.2% and 5.5% respectively). No difference was found in the rate of sleep problems reported by different ethnic groups. A considerable proportion of students surveyed reported significant sleep symptoms. This study has the potential to aid physicians within New Zealand in better appreciating the burden of sleep disorders faced by young people and in effectively assessing and managing different causes of sleep symptoms in this demographic.
Li, Huijun; Prevatt, Frances
Chinese students from different high school settings face unique academic and emotional challenges. They are in a very vulnerable position due to high parent and teacher expectations and pressure to succeed in college entrance examinations and honour the family and the school. They are also vulnerable due to possible inappropriate parenting…
Çelebi, Evrim; Gündogdu, Cemal; Kizilkaya, Aysel
Healthy lifestyle behaviors can be defined as all the behaviors believed and applied by individuals to be healthy, maintain health and be protected from diseases. This study aims to determine the healthy lifestyle behaviors of high school students studying at the high schools in the Province of Elazig, Turkey. The study population of this…
Altan, Bilge Aslan; Altintas, Havva Ozge
Vocational high schools are one of the controversial topics, and also the hardly touched fields in educational field. Students' profiles of vocational schools, their visions, and professional identity developments are not frequently reflected in the literature. Therefore, the main aim of the study is to research whether vocational high school…
Erner, Carsten; Goedde-Menke, Michael; Oberste, Michael
After graduating high school, underage individuals soon face ever more complex and important financial decisions. Pivotal to the development of improved financial literacy programs is a comprehensive examination of financial literacy levels and potentially related factors. The authors conducted a survey among German high school students and found…
Kim-Godwin, Yeoun Soo; Clements, Carrie; McCuiston, Ashley M.; Fox, Jane A.
Adolescents are a high-risk group for dating violence. Using the Youth Risk Behavior Survey data, this study examined the associations among dating violence (including physical dating violence [PDV] and sexual dating violence [SDV]) and selected health risk behaviors among 375 and 372 high school students, in 2005 and 2007, respectively, in…
Sanchez-Teruel, David; Garcia-Leon, Ana; Muela-Martinez, Jose A.
Introduction: The college students have high rates of suicidal ideation often associated with psychosocial factors. The aim of this study was to evaluate whether some of these psychosocial variables are related to the high prevalence of suicidal ideation in a College Spanish. Method: Participants (n = 40), aged between 21 and 34 years, Mean =…
Marcela Cristina de Lemos
Full Text Available Objectives: To know the opinion of senior high school students in publicand private schools on the process of donating and transplanting organsand tissues, and their desire to be donors. Methods: A descriptive crosssectionalstudy, conducted from 2004 to 2005, on the opinion/knowledgeof senior high school students in public and private schools in the VilaMariana region of the city of São Paulo, on the process of organ and tissuedonation and transplantation. The convenience sample was made up of140 (81% students from two private schools and 167 (51% studentsfrom a public school. The project was approved by the Research EthicsCommittee of the UNIFESP. Results: Data showed that 163 (53.1%students believe that donation is by presumed consent and 147 (47.9%that consider that it occurs by informed consent. Of the public schoolstudents, 120 (71.9% believe that transplants are public and free ofcharge in Brazil versus 94 (67.1% of the students from private schools.Students know that donations may be made by living or dead donors(121 - 86.4% private schools versus 113 – 67.7% public school. Wehighlight that 22 (15.7% of the private school students and 16 (9.6%of those from the public school believe that the commerce of organs isallowed in Brazil. As to intentions of being a donor, 108 (77.1% of theprivate school students declared themselves organ and tissue donorsversus 106 (63.5% from the public school, and 63 (59.4% from thepublic versus 61 (56.5% from the private schools have already informedtheir families. Conclusion: There was no difference in knowledge andopinion among the students from the public and private schools as toaspects regarding donation and transplantation.
Kordić, Boris; Babić, Lepa
Facebook is currently the most popular friend-networking site in the world. The concept of friends on social networking site does not coincide with the notion of friends in real life. Nevertheless, Facebook is a social network that is based on real friends with the possibility of accepting strangers. In a study on a sample of 150 pupils from High School of Economics, we found that all have a profile on Facebook, the majority spends two hours a day on Facebook and has over a hundred Facebook f...
Braam, G.J.M.; Nandy, M.; Weitzel, G.U.; Lodh, S.
This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than
This paper examines the composition of the gender earnings gap among young European higher education graduates, with a particular focus on competencies controlling for individual background and job characteristics. The results show that much of the female worker's earnings advantage can be explained by job characteristics. With respect to the…
vets, for ihany faictors that civilian waces . 1contribLitC to earnings. f5 S. Bolin. Hess & Little Reereosion analysis Use of military trainingiI! %1...changes in the economy on the lifetime earnings of the sample members. He concluded that average annual income had increased while the returns to an
Beck, R.J.; Sanders, V.
Earnings for Oil and Gas Journal's group of 22 large US oil companies advanced sharply last year, increasing 70.9% from 1992. Group profits totaled $16.1 billion, with the gain stemming largely from lack of one time charges that depressed earnings in 1992. Adoption of new accounting rules associated with future postretirement costs caused the 1992 charges. US exploration and production earnings were mixed, tied in part to oil and gas production volumes. Higher gas prices and production helped boost earnings for a number of companies. But the earnings improvement from gas was offset by reduced oil production and prices. Results from non-U.S. E and P also were mixed. Average worldwide crude oil export prices were down from year earlier levels. However, for some companies this was offset by higher production levels and lower exploration costs. Earnings from refining and marketing were improved from 1992 levels, particularly for non-US operations. Lower feedstock costs, especially in the fourth quarter, helped boost earnings in this sector. Refining earnings gains also flowed from lower costs due to restructuring and an accompanying improvement in operating efficiency. The paper discusses world trends, operations and prices, US exploration and production, non-US E and P, US and non-US refining and marketing, petrochemicals, and the forecast for future demand
Ahmad, Nisar; Esmaeilzadeh, Rayhaneh; Hansen, Jørgen
This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...
Ahmad, Nisar; Esmaeilzadeh, •Rayhaneh
This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...
Sommer, Rasmus S.
This paper reports evidence of earnings management associated with non-routine executive changes in a Danish context. It is hypothesised that incoming executives in non-owner-controlled companies decrease earnings by means of discretionary accruals in the financial statements relating to the period...
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Part-time employees; earnings. 630.303... AND LEAVE Annual Leave § 630.303 Part-time employees; earnings. A part-time employee for whom there... workweek, and a part-time employee on a flexible work schedule for whom there has been established only a...
... occupied immediately before retirement. The income limitation for most disability annuitants is based on... same as income for the purposes of the Internal Revenue Code. (2) Income earned from one source is not offset by losses from another source. Income earned as wages is not reduced by a net loss from self...
Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.
McConnell, Cheryl; Rush, Douglas; Gartland, Myles
The authors examined master of business administration (MBA) degrees earned by women at U.S. higher education institutions at three specific years spanning a decade: 2003, 2008, and 2013 to determine whether there was a significant difference in the percentage of MBA degrees earned by women based on the independent variables of institutional type,…
Full Text Available This paper provides evidence in terms of the incentives which lead managers from emerging European countries to manage earnings. In particular, we focused on four Eastern European countries: the Czech Republic, Poland, Hungary and Slovakia, as the majority of studies on earnings management in developing countries were based on the Asian emerging market. The market of developing European countries is still barely explored. After we confirmed that managers from emerging European companies manage earnings, we find that within the different incentives which lead managers to earnings management, the avoidance of debt covenants violations is a strong incentive for managers. Additionally, those firms considered as poor investments (with less value have incentives to manage earnings down as a consequence to opt for market niche. Moreover, emerging Eastern European companies have incentives to flatten earnings of current periods in order to benefit in the future as the source of future nonmanipulated earnings will be insufficient, as they may expect reduced, or at least lower future performance of their companies affected by increasing global competition. Finally, we confirm that privately-owned companies tend to maximize accounting earnings more than state-owned companies because they are in a weaker position related to a specific political and historical factors.
Lüders, Débora; Gonçalves, Cláudia Giglio de Oliveira; Lacerda, Adriana Bender de Moreira; Ribas, Ângela; Conto, Juliana de
Research has shown that hearing loss in musicians may cause difficulty in timbre recognition and tuning of instruments. To analyze the hearing thresholds from 250 Hz to 16,000 Hz in a group of music students and compare them to a non-musician group in order to determine whether high-frequency audiometry is a useful tool in the early detection of hearing impairment. Study design was a retrospective observational cohort. Conventional and high-frequency audiometry was performed in 42 music students (Madsen Itera II audiometer and TDH39P headphones for conventional audiometry, and HDA 200 headphones for high-frequency audiometry). Of the 42 students, 38.1% were female students and 61.9% were male students, with a mean age of 26 years. At conventional audiometry, 92.85% had hearing thresholds within normal limits; but even within the normal limits, the worst results were observed in the left ear for all frequencies, except for 4000 Hz; compared to the non-musician group, the worst results occurred at 500 Hz in the left ear, and at 250 Hz, 6000 Hz, 9000 Hz, 10,000 Hz, and 11,200 Hz in both the ears. The periodic evaluation of high-frequency thresholds may be useful in the early detection of hearing loss in musicians. Copyright © 2014 Associação Brasileira de Otorrinolaringologia e Cirurgia Cérvico-Facial. Published by Elsevier Editora Ltda. All rights reserved.
Full Text Available INTRODUCTION: Research has shown that hearing loss in musicians may cause difficulty in timbre recognition and tuning of instruments. AIM: To analyze the hearing thresholds from 250 Hz to 16,000 Hz in a group of music students and compare them to a non-musician group in order to determine whether high-frequency audiometry is a useful tool in the early detection of hearing impairment. METHODS: Study design was a retrospective observational cohort. Conventional and high-frequency audiometry was performed in 42 music students (Madsen Itera II audiometer and TDH39P headphones for conventional audiometry, and HDA 200 headphones for high-frequency audiometry. RESULTS: Of the 42 students, 38.1% were female students and 61.9% were male students, with a mean age of 26 years. At conventional audiometry, 92.85% had hearing thresholds within normal limits; but even within the normal limits, the worst results were observed in the left ear for all frequencies, except for 4000 Hz; compared to the non-musician group, the worst results occurred at 500 Hz in the left ear, and at 250 Hz, 6000 Hz, 9000 Hz, 10,000 Hz, and 11,200 Hz in both the ears. CONCLUSION: The periodic evaluation of high-frequency thresholds may be useful in the early detection of hearing loss in musicians.
Krieg, R G
"In this paper I use microdata from the [U.S.] Panel Study of Income Dynamics to measure the financial returns to intercounty and interstate migration for individuals in a temporal framework accounting for gains that accrue over time.... To account for the indirect effects of migration on earnings, explanatory variables are created by interacting migration status with: (1) occupational change, (2) employer change and (3) changes in both occupation and employer. These interaction terms are then included in the earnings functions. Earnings are estimated for three years subsequent to the migration decision to account for the financial returns to migration accruing over time. Results indicate that, when estimating earnings, the use of a simple migration dummy variable will mask the indirect effects of migration on earnings." excerpt
Sinan S. Abbadi
Full Text Available This paper investigates the effect of corporate governance quality on earnings management in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock Exchange (ASE during the period 2009-2013; this paper provides evidence that earnings management is affected negatively by corporate governance quality. In particular; the results show that earnings management is affected negatively by overall categories of governance index represented by board of director, board meeting, Audit and nomination and compensation committee. Furthermore, results suggest that corporate governance quality has increased over time. Thus, its ability to constrain earnings management has also increased. It is recommended to industrial and service companies to boost their compliance with corporate governance code to improve the integrity and reliability of financial reports. This paper fills a gap in the literature by providing evidence about the effect of corporate governance quality on earnings management in Jordan as an emerging economy.
Jamal Bahri Sales
Full Text Available This paper presents an empirical investigation to measure the effect of managerial ability on earning quality on selected firms listed on Tehran Stock Exchange over the period 2007-2013. The proposed study uses data envelopment analysis to measure the relative efficiency of selected firms where Sales is considered as output and Cost of goods (COGS, Selling, General and Administrative Expenses (SG&A, Net Property Plant and Equipment (PPE, Net operating Leases (OpsLease, Research & Development (R&D, Purchased Good will (Goodwill and Other intangible assets (OtherIntan are considered as inputs. Earning quality in this survey consists of three parts of quality of accruals, earnings and earnings forecast persistence. The results of our survey have indicated that managerial ability influences positively on earning quality.
Full Text Available Background: Adolescence is a time of rapid development that requires higher nutrient intake levels than in adulthood. However the habit of skipping breakfast has become very popular among adolescents. Skipping breakfast has negative effects such as difficulty in concentrating, growth impairment and decrease academic performance. Therefore, this study was conducted to identify the breakfast composisition of early adolescents in Jatinangor, Sumedang, Indonesia. Methods: A cross sectional study with non-probability sampling method, was conducted in a junior high school Jatinangor during the month of July 2013. Ninety six participants were included in this study. All the participants underwent an interview about the food intake for breakfast in seven days using eating pattern recall guidelines. Results: Overall, 37% of the respondents skipped breakfast. The mean of total calories among the adolescents who consumed breakfast was 286.06 (187.89 kcal. The amount of carbohydrate, fat and protein consumed was 29.23 (19.93 gram, 13.93 (13.29 gram and 8.78 (6.11 gram accordingly. The main reason for adolescent to skip breakfast was lack of time. Conclusions: Majority of the respondents have their breakfast before they go to school. Overall, the total calories comsumed is sufficient however the amount of protein consumed is low.
Dean R. Hyslop
This paper studies the labor supply contributions to individual and family earnings inequality during the period of rising wage inequality in the early 1980's. Working couples have positively correlated labor market outcomes, which are almost entirely attributable to permanent factors. An intertemporal family labor supply model with this feature is used to estimate labor supply elasticities for husbands of 0.05, and wives of 0.40. This implies that labor supply explains little of the rising a...
Full Text Available OBJECTIVES. We describe a school program based on a student manual for promoting mental health and preventing mental illness. METHODS. A preliminary version of the manual was assessed for face validity by two focus groups. The final version was evaluated for acceptability among 253 students in 10 high schools and 1 middle school in Italy. RESULTS. The manual included 18 chapters (or "units" which address skills for enabling students to cope with their daily lives: communication skills, problem-solving, assertive skills, negotiation, stress management, anger management and conflict resolution. The manual was found to have been acceptable by high school students. CONCLUSIONS. The effectiveness of the manual in actually promoting mental health and preventing mental illness is currently being evaluated.
Gigantesco, Antonella; Del Re, Debora; Cascavilla, Isabella
We describe a school program based on a student manual for promoting mental health and preventing mental illness. A preliminary version of the manual was assessed for face validity by two focus groups. The final version was evaluated for acceptability among 253 students in 10 high schools and 1 middle school in Italy. The manual included 18 chapters (or "units") which address skills for enabling students to cope with their daily lives: communication skills, problem-solving, assertive skills, negotiation, stress management, anger management and conflict resolution. The manual was found to have been acceptable by high school students. The effectiveness of the manual in actually promoting mental health and preventing mental illness is currently being evaluated.
James E. Rosenbaum
Full Text Available College-for-all has become the educational policy in the United States, and it has led to many changes. Postsecondary subbaccalaureate (sub-BA credentials (certificates and associate's degrees are an increasing portion of college credentials, and we examine the implications for the reproduction of social inequalities. We find that despite the growth of sub-BA credentials, many students who enroll in college continue to get no credentials. After replicating prior findings of sub-BA employment and earnings payoffs, using the 2004–2012 Educational Longitudinal Study (ELS survey, we analyze the AddHealth survey to see whether sub-BA credentials are associated with jobs with nonmonetary job rewards similar to those BAs get (autonomy, career relevance, and so on. Moreover, although BA degrees often reproduce social and academic inequalities, we examine whether sub-BA credentials pose socioeconomic status (SES and test score obstacles to credential completion, and to employment and earnings within credentials. Beyond the usual earnings payoffs in prior research, we conclude that sub-BA credentials provide ways college students can attain desirable job rewards while avoiding SES and test score obstacles. We speculate on possible reasons and policy implications.
Aguilar, C.; Swartz, D.
Center for Multiscale Modeling of Atmospheric Processes (CMMAP) is a National Science Foundation Science and Technology Center focused on improving the representation of cloud processes in climate models. The Center is divided into three sections including Knowledge Transfer, Research, and Education and Diversity. The Science Education and Diversity mission is to educate and train people with diverse backgrounds in Climate and Earth System Science by enhancing teaching and learning and disseminating science results through multiple media. CMMAP is partnering with two local school districts to host an annual global climate conferences for high school students. The 2008 Colorado Global Climate Conference seeks "To educate students on global and local climate issues and empower them to se their knowledge." The conference is sponsored by CMMAP, The Governor's Energy Office, Poudre School District, Thompson School District, Clif Bar, and Ben and Jerry's Scoop Shop of Fort Collins. The conference seeks to inspire students to pursue future education and careers in science fields. Following an opening welcome from the Governor's Energy Office, Keynote Piers Sellers will discuss his experiences as an atmospheric scientist and NASA astronaut. Students will then attend 3 out of 16 breakout sessions including such sessions as "Hot poems, Cool Paintings, and the treasures of Antiquity of Climate Change", "Mitigation vs Adaptation", "Bigfoot Walks(What Size is our carbon footprint?)" "The Wedges: Reduc ing Carbon Emissions", and "We the People: Climate and Culture of Climate Change" to name a few. Using The Governor's High School Conference on the Environment sponsored by the Wisconsin Center for Environmental Education as a model we are developing statewide partnerships to bring high school students together to look at global climate issues that will impact their future and of which they can be part of the solution through their education and career paths. In addition to
Presenting science is an authentic activity of practicing scientists. Thus, effective communication of science is an important skill to nurture in high school students who are learning science. This study examines strategies employed by high school students as they make science presentations; it assesses students' conceptual understandings of particular science topics through their presentations and investigates gender differences. Data are derived from science presentation given by eight high school students, three females and five males who attended a summer science program. Data sources included videotaped presentations, ethnographic fieldnotes, interviews with presenters and members of the audience, and presenter notes and overheads. Presentations were transcribed and submitted to discourse analysis from an interactional sociolinguistic perspective. This article focuses on the methodology employed and how it helps inform the above research questions. The author argues that use of this methodology leads to findings that inform important social-communicative issues in the learning of science. Practical advice for teaching students to present science, implications for use of presentations to assess conceptual learning, and indications of some possible gender differences are discussed.Received: 14 April 1993; Revised: 15 February 1994;
Donna P. Mann
Full Text Available BACKGROUND. Student role performance for academic success in secondary education is under represented in the occupational therapy literature, despite the persistently high dropout rate in the United States (Stillwell & Sable, 2013. Executive dysfunction is one of many possible contributors to difficulties in the classroom (Dirette & Kolak, 2004 and is a better indicator of school performance than IQ (Diamond, 2012. This research examined executive functioning of both alternative and traditional high school students to determine if there is a relationship between executive function and academic success as measured by cumulative grade point average. METHOD. 132 high school students from three different school settings were given the Behavioral Rating Inventory of Executive Function-Self Report (BRIEF-SR. The Global Executive Composite (GEC and individual subscale scores were compared to GPA. RESULTS. No significant difference in GEC scores was found among settings. Subscale scores for “inhibition” and “task completion” were significantly different in the alternative school setting. A weak negative correlation was seen between the GEC and GPA. However, academically unsuccessful students scored statistically lower on the GEC. CONCLUSION. Global executive dysfunction was not predicted by setting but was seen in academically unsuccessful students.
Full Text Available INTRODUCTION: Adolescents are known to have high risk factors for sleep disorders, yet the youth rates of sleep disturbances are unknown. AIM: This study aimed to determine the prevalence of sleep disorders among New Zealand high school students. METHODS: The Auckland Sleep Questionnaire (ASQ was administered to high school students at six schools in the North Island. Schools were chosen to reflect a range of ethnicities and school deciles, which identify the socioeconomic status of households in the school catchment area. RESULTS: A total of 1388 students completed the ASQ. The median age was 17 years (range 14-23 and females represented 43.5% (n=604 of the total group. A total of 37.2% of the students surveyed reported having significant sleep symptoms lasting longer than one month. Depression and anxiety were present in 51.7% and 44.8% of students reporting a sleep problem, respectively. A moderate correlation was observed between sleep problems and depression (r=0.34, p<0.01, and sleep problems and anxiety (r=0.31, p<0.01. Problem alcohol use and other substance use were more common in students with sleep symptoms (12.2% and 5.5% respectively. No difference was found in the rate of sleep problems reported by different ethnic groups. DISCUSSION: A considerable proportion of students surveyed reported significant sleep symptoms. This study has the potential to aid physicians within New Zealand in better appreciating the burden of sleep disorders faced by young people and in effectively assessing and managing different causes of sleep symptoms in this demographic.
Lee, K Y
This study aims to investigate smoking patterns in high school student and to give student smoker effective information. The sample of 250 male high school students out of two different schools in Tae-Jŏn was questioned from July 10th to 15th, 1995. In analyzing these date, the statistics shows the realities by means of number of students. The results are summarized into 17 items as follows. Regarding the level of smoking, 140 students out of 250 admit that they have ever smoked, 52.1% of smoking students say that the motivation of beginning smoking is mainly curiosity. The survey shows that 22.9% of smoking students feel very good when smoking. It also shows that 30.0% of smoking students began smoking in the first grade of high school. With regard to the volume of smoking per day, 41.4% of smoking students smoke variably, 42.1% drink when smoking, 15.0% spend more than W 70,000 a month. About the question who knows the fact of their smoking, 51.5% answer that their friends know the fact of their smoking. In regard to the reslationship between smoking and school performance, 18.2% of non smoking students make poor grades as compared with 40% of smoking students, 9.3% of smoking students say that they are satisfied with the school life, but 35.7% of them are not satisfied. Regarding the attitude to smoking teachers, 35% of smoking students state that they are affected by them. 69.3% of smoking students say that they will stop smoking, while the remaining 30.7% say that they will keep smoking. The reason of 63.9% to stop smoking is that smoking is bad for the health. The reason of 46.5% to keep smoking is the acquired habit of smoking. 97.2% know the fact that the major element of cigarettes is nicotine and it is very harmful to the health. 40.8% recognize the harmful effect of smoking by TV and radio programs. 97.2% know that smoking could cause lung cancer. From the above results. I propose as follows We should make specific plan to keep smoking by simple
Peixoto, Denis Eduardo; Kleinke, Maurício Urban
Current literature reports that the astronomy education is motivating and interesting for basic education, but the content suggested by the national curriculum guidelines do not seem to attract students and teachers in order to transcend the discipline of Science in the elementary School or Physics in High School. By applying a questionnaire to 80 students of High School and participants of Brazilian Olympiad of Astronomy and Astronautics of two schools of São Paulo state, we obtained results that indicate that astronomy topics that really motivate students are topics linked to science fiction and current research, which are the subject of extensive media release and have a strong interdisciplinary character. At the end of the work we suggest a new context for astronomy education, by inserting topics combined with other areas of knowledge to what we call “interdisciplinary astrophysics teaching”.
Between 2 and 7 April eighteen American high school students were let loose at CERN armed with video cameras. Their mission? To take on the role of broadcast journalists and inspire their peers across the US with short documentaries and blogs illuminating the work happening at the world’s most powerful particle accelerator. Members of the teams of budding physicists and broadcast journalists pose in front of the ATLAS detector.Following in the footsteps of professional journalists around the world, six teams of American high school students recently travelled to CERN to experience the increasing excitement in the run-up to the switch-on of the LHC. The six teams are from five states across the US and were the winners of a competition sponsored and funded by the US Department of Energy’s Office of Science and the National Science Foundation. Each team consists of three students plus a teacher, who combine their knowledge of ph...
Grossman, Helene Joyce
Sokolowski (2000) summarized the phenomenological attitude by saying, "We look at what we normally look through" (p. 50). Through interviews and document analysis, this study looked at the lives of six students and their decision to return to their education to earn a high school diploma. The purpose of this study was to illuminate how…
ACT, Inc., 2014
Female students who graduated from high school in 2013 averaged higher grades than their male counterparts in all subjects, but male graduates earned higher scores on the math and science sections of the ACT. This information brief looks at high school grade point average and ACT test score by subject and gender
Rodrigo Vicente Prazeres
Full Text Available This paper aimed to investigate the influence of controlling shareholder identity over earnings informativeness and to contribute empirically on the advance on the understanding of the agency conflict between controlling shareholders and minority investors through the lens of value relevance. The research sample considered 104 shares of non-financial firms negotiated on BM&FBovespa from 2011 to 2016. The methodology was conducted through panel data regression analysis. As results, this paper concludes with the following findings: i the higher the control/vote power of controlling shareholder (ownership concentration and the lower the stock liquidity, the less informative are the earnings and the greater is the probability of entrenchment and wealth expropriation by controlling shareholders; ii larger firms and highly leveraged firms have more informative earnings; iii the stock prices reflect the controlling shareholder identity; iv Firms controlled by financial institutions, nonfinancial institutions and the government are much more likely to expropriate minority investors wealth and have less informative earnings; v family firms are positively priced by the market.
Hamit Sirri Keten
Material and Methods: This is a cross sectional study and was performed in January 2014. The study sample included eight out of 42 high schools in the city of Kahramanmaras, Turkey. The students were informed about the study and 473 who gave written informed consent were included in the study. Data were collected with a questionnaire developed by the researchers in the light of the literature about hepatitis B infection. The questionnaire was composed of 23 questions to test knowledge of hepatitis B infection. Each correct answer was assigned 1point. Obtained data were analysed with SPSS 20.0. Results: Of 473 students, 277 (58.6% were female and 196 (41.4% were male. The mean age of the students was 15.59+/-0.99 years (min=14, max=20. The mean score for knowledge of hepatitis B infection was 8.33+/-4.19 (min=0, max=21 without a significant difference between the males and the females (p=0.563. The twelfth year students got higher knowledge scores than the rest of the students (p<0.0001. The question which the highest rate of the students answered correctly (n=333; 70.4% was and ldquo;Is hepatitis B infection transmitted through blood? and rdquo;. Conclusion: The study revealed that the high school students got low scores for knowledge of hepatitis B infection. The Ministry of Health and the Ministry of Education should cooperate to create preventive health policies directed towards this infection. [J Contemp Med 2014; 4(3.000: 138-142
Presented are a variety of surface run-off experiments for high school students. The experiments are analogies to basic concepts about water intake, as related to water delivery, soil properties and management, floods, and conservation measures. The materials needed to perform the experiments are easily obtainable. The experiments are followed by…
This article describes how the physical educators at Tahoma High School, in a community in Washington state's Cascade Mountains, surveyed their students, reached out to the community, integrated physical education and academics, and established a school-wide focus on wellness. Tracy Krause writes that the three "Rs"--relationships,…
Five hundred and sixty high school students from five secondary schools in Calabar, Nigeria were studied for antibiotic usage. Questionnaires where administered to determine the following parameters: Knowledge of antibiotics, types of infections for which antibiotics were taken, sources of prescription and procurement of ...
Akyol, Betül; Sögüt, Kayhan
The aim of our study is to examine the cardiovascular endurance systems of sedentary high school students. The 112 sedentary individual was taken to the 1600 meter walking test run, and the 120 sedentary individual Harward step test. While both individuals were participating in the same test, weight, height, oxygen saturation, and heart rate of…
The curriculum guide describes an exemplary project designed to provide junior high school students with an opportunity to explore careers related to the world of music. The units present objectives, activities, and resources related to the following occupations: pop music artist, professional musician (union), instrumental and vocal music…
Developing solutions to engineering design problems requires access to information. Research has shown that appropriately accessing and using information in the design process improves solution quality. This quasi-experimental study provides two groups of high school students with a design problem in a three hour design experience. One group has…
Bagley, Sylvia S.
This study focuses on data collected at "Progressive Secondary School" in Southern California, a high school which uses narrative evaluations and other forms of alternative summative assessment on a school wide basis. Through a survey and personal interviews, students were asked to describe what they liked most and least about the use of…
Moradi Sheykhjan, Tohid; Jabari, Kamran; Rajeswari, K.
The primary purpose of this study was to determine the influence of self-esteem on academic achievement among high school students in Miandoab City of Iran. The methodology of the research is descriptive and correlation that descriptive and inferential statistics were used to analyze the data. Statistical Society includes male and female high…
Zion, Michal; Sadeh, Irit
In examining open inquiry projects among high-school biology students, we found dynamic inquiry performances expressed in two criteria: "changes occurring during inquiry" and "procedural understanding". Characterizing performances in a dynamic open inquiry project can shed light on both the procedural and epistemological…
Zhou, Zongkui; Tang, Hanying; Tian, Yuan; Wei, Hua; Zhang, Fengjuan; Morrison, Chelsey M.
Cyberbullying has become a common occurrence among adolescents worldwide; however, it has yet to receive adequate scholarly attention in China, especially in the mainland. The present study investigated the epidemiological characteristics and risk factors of cyberbullying, utilizing a sample of 1,438 high school students from central China.…
Timmermans, W.; Cilliers, J.; Garcia, A.; Koolen, A.; Woudstra, A.; Dijk, van T.
Two international and interdisciplinary high pressure student ateliers have been done and evaluated, one to explore possible future scenario’s for Strofylia (Greece) as requested by local and regional authorities and stakeholders, the other to put urban agriculture on the Lugo (Galicia, Spain)
Garza, Rubén; Soto Huerta, Mary Esther
This mixed methods investigation specifically examined Latino high school adolescents' perceptions of teacher behaviors that demonstrate caring. A chi-square test was conducted to analyze the frequency of responses, and focus group interviews were conducted to expand on the results. The data indicated that although Latino male students were as…
Bhat, Christine Suniti; Ragan, Moira A.; Selvaraj, Priscilla R.; Shultz, Benjamin J.
Six hundred and forty high-school students (Grades 7-12) from a large central government school in South India participated in this exploratory study of online bullying (cyberbullying) in India. Participants responded to the Survey on Social Use of Information and Communications Technology (SSUICT; Bhat and Ragan 2013). Findings indicated that…
Brandes, Louis Grant
Optical illusions are assumed to be of interest to high school mathematics students. The article indicates how a topic can be both educational and entertaining. Readers are invited to try to construct some illusions on their own, and to see if they can classify them. (MP)
Babin, Ron; Grant, Kenneth A.; Sawal, Lea
This paper examines the role of influencers in Canadian high school student decisions to pursue Information and Communications Technology (ICT) careers and education. With growing rates of retirements of ICT workers expected over the next 10-15 years, industry representatives are concerned that the shortfall in replacement workers will have a…
Last year, kindergarten through high school students in the rural Hector, Arkansas, School District barely had the technology resources that keep kids interested in math and science. This year, they potentially have the most advanced resources in the country--before they even step into the classroom. One school bus in Arkansas' Pope County has…
The value of a college degree is well documented. College graduates earn at least 60% more than high school graduates. Beyond the economic value, college graduates show higher rates of civic participation, engage in volunteer work and even have a much higher likelihood of being "happy." Students who drop out without attaining a college…
Van Bavel, Jan; Klesment, Martin
As a consequence of the reversal of the gender gap in education, the female partner in a couple now typically has as much as or more education compared with the male partner in most Western countries. This study addresses the implications for the earnings of women relative to their male partners in 16 European countries. Using the 2007 and 2011 rounds of the European Union Statistics on Income and Living Conditions (N = 58,292), we investigate the extent to which international differences in women's relative earnings can be explained by educational pairings and their interaction with the motherhood penalty on women's earnings, by international differences in male unemployment, or by cultural gender norms. We find that the newly emerged pattern of hypogamy is associated with higher relative earnings for women in all countries and that the motherhood penalty on relative earnings is considerably lower in hypogamous couples, but neither of these findings can explain away international country differences. Similarly, male unemployment is associated with higher relative earnings for women but cannot explain away the country differences. Against expectations, we find that the hypogamy bonus on women's relative earnings, if anything, tends to be stronger rather than weaker in countries that exhibit more conservative gender norms.
He, Guangye; Wu, Xiaogang
This article analyzes a large sample of the 2005 population mini-census data and prefecture-level statistics of China to investigate gender earnings inequality in the context of economic marketization, paying special attention to the changing role of occupational segregation in the process. We approximate marketization by employment sectors and also construct an index of marketization at the prefecture level. Results show that, despite the tremendous economic growth, marketization has exacerbated gender earnings inequality in urban China's labor markets. Gender earnings inequality is the smallest in government/public institutions, followed by public enterprises, and then private enterprises. The gender inequality also increases with the prefecture's level of marketization. Multilevel analyses show that occupational segregation plays an important role in affecting gender earnings inequality: the greater the occupational segregation, the more disadvantaged women are relative to men in earnings in a prefecture's labor market. Moreover, the impact of occupational segregation on gender earnings inequality increases with the prefectural level of marketization. These findings contribute to understanding the dynamics of gender earnings inequality and have important implications for policy to promote gender equality in urban China. Copyright © 2016 Elsevier Inc. All rights reserved.
Murphy, Louise B; Cisternas, Miriam G; Pasta, David J; Helmick, Charles G; Yelin, Edward H
We estimated the economic impact of arthritis using 2013 US Medical Expenditure Panel Survey (MEPS) data. We calculated arthritis-attributable and all-cause medical expenditures for adults age ≥18 years and arthritis-attributable earnings losses among those ages 18-64 years who had ever worked. We calculated arthritis-attributable costs using multistage regression-based methods, and conducted sensitivity analyses to estimate costs for 2 other arthritis definitions in MEPS. In 2013, estimated total national arthritis-attributable medical expenditures were $139.8 billion (range $135.9-$157.5 billion). Across expenditure categories, ambulatory care expenditures accounted for nearly half of arthritis-attributable expenditures. All-cause expenditures among adults with arthritis represented 50% of the $1.2 trillion national medical expenditures among all US adults in MEPS. Estimated total national arthritis-attributable earning losses were $163.7 billion (range $163.7-$170.0 billion). The percentage with arthritis who worked in the past year was 7.2 percentage points lower than those without arthritis (76.8% [95% confidence interval (95% CI)] 75.0-78.6 and 84.0% [95% CI 82.5-85.5], respectively, adjusted for sociodemographics and chronic conditions). Total arthritis-attributable medical expenditures and earnings losses were $303.5 billion (range $303.5-$326.9 billion). Total national arthritis-attributable medical care expenditures and earnings losses among adults with arthritis were $303.5 billion in 2013. High arthritis-attributable medical expenditures might be reduced by greater efforts to reduce pain and improve function. The high earnings losses were largely attributable to the substantially lower prevalence of working among those with arthritis compared to those without, signaling the need for interventions that keep people with arthritis in the workforce. © 2017, American College of Rheumatology.
Smith, C. W.; Broad, L.; Goelzer, S.; Levergood, R.; Lugaz, N.; Moebius, E.
Every summer for the past 26 years the University of New Hampshire (UNH) has run a month-long, residential outreach program for high school students considering careers in mathematics, science, or engineering. Space science is one of the modules. Students work directly with UNH faculty performing original work with real spacecraft data and hardware and present the results of that effort at the end of the program. This year the student research projects used data from the Messenger, STEREO, and Triana missions. In addition, the students build and fly a high-altitude balloon payload with instruments of their own construction. Students learn circuit design and construction, microcontroller programming, and core atmospheric and space science along with fundamental concepts in space physics and engineering. Our payload design has evolved significantly since the first flight of a simple rectangular box and now involves a stable descent vehicle that does not require a parachute. Our flight hardware includes an on-board flight control computer, in-flight autonomous control and data acquisition of multiple student-built instruments, and real-time camera images sent to ground. This year we developed, built and flew a successful line cutter based on GPS location information that prevents our payload from falling into the ocean while also separating the payload from the balloon remains for a cleaner descent. We will describe that new line cutter design and implementation along with the shielded Geiger counters that we flew as part of our cosmic ray air shower experiment. This is a program that can be used as a model for other schools to follow and that high schools can initiate. More information can be found at .
This listing of physicists and students associated with the US high energy physics program has been compiled in the Division of High Energy Physics of the Office of Energy Research of the US Department of Energy. This listing has been obtained by asking the research groups, laboratories, and other agencies involved to update previous information. This volume is in two parts. The first part is an alphabetical listing and includes only the name, rank, and institution of high energy physicists and graduate students. The second part of the volume is arranged by institution. Within each institution, the faculty (or permanent staff) and the graduate students are presented in separate alphabetical lists. For each person the entry indicates their birthdate, the year and institution of their highest degree, their rank and institutional affiliation with starting dates, up to three items selected from a list of research specialties, and their sources of federal support. For the graduate students, there is also indicated an estimated date for their degree. Where appropriate, a person is listed at more than one institution. Except as noted in the headings, the information is intended to indicate the situation as of January 1, 1981
P. Geetha Rani
Full Text Available This paper studies the impact of different levels of education, religion, caste as well as the impact of living in urban and rural communities on earnings in India. Besides these conventional stratification, yet another academic caste which influence earnings—the English language ability, is also examined. The paper uses a large cross-section sample of India Human Development Survey to estimate Mincer and augmented Mincer equations. The rates of return estimates obtained in these data and method confirm that returns to education increase with the level of education across location, caste-religion and English language ability. Returns to lower levels of education are low across different groups, indicating the low quality of basic schooling in the country. Returns to higher education vary at a great deal ranging between 4.9% among the rural workers and 38.2% among fluent English ability group. This is in contrast to Duraisamy reporting the highest returns to secondary education in India, between the period 1983 and 1993–1994. In a decade’s time, with changes in the economy and in the labour market, higher education especially the English language ability along with higher education brings in the highest wage premium.
McConnell, Mark L.
The goal of this project was to provide an opportunity for high school students to participate in university-level research projects. In this case, students from Pinkerton Academy (Derry, New Hampshire) were invited to participate in efforts to catalog data from the COMPTEL experiment on NASA's Compton Gamma-Ray Observatory (CGRO). These activities were part of a senior level honors course at Pinkerton. Although the success of this particular program was rather limited, we feel that the general concept is a sound one. In principle, the concept of partnerships between local schools and university researchers is one that could be especially attractive to soft money researchers. Programs can be carefully designed to benefit both the students and the research program.
Voelzke, M. R.; Barbosa, J. I. L.
Astronomy-related contents exist in almost all levels of basic education in Brazil and are also frequently disseminated through mass media. Thus, students form their own explanations about the phenomena studied by this science. Therefore, this work has the objective of identifying the possible social background of the Integrated High School students on the term Astronomy. It is a research of a basic nature, descriptive, and for that reason a quali-quantitative approach was adopted; the procedures to obtain the data were effected in the form of a survey. The results show that the tested students have a social background about the object Astronomy, which is on the one hand fortified by elements they have made or which is part of the experience lived by the respondents within the formal space of education, and on the other hand based on elements possibly disseminated through the mass media.
Kirkman, Tera R
Members of nursing faculty are utilizing interactive teaching tools to improve nursing student's clinical judgment; one method that has been found to be potentially effective is high fidelity simulation (HFS). The purpose of this time series design study was to determine whether undergraduate nursing students were able to transfer knowledge and skills learned from classroom lecture and a HFS clinical to the traditional clinical setting. Students (n=42) were observed and rated on their ability to perform a respiratory assessment. The observations and ratings took place at the bedside, prior to a respiratory lecture, following the respiratory lecture, and following simulation clinical. The findings indicated that there was a significant difference (p=0.000) in transfer of learning demonstrated over time. Transfer of learning was demonstrated and the use of HFS was found to be an effective learning and teaching method. Implications of results are discussed.
An alphabetical listing is given of high energy physicists and graduate students, providing the person's name, rank, and institution. Another listing gives the faculty (or permanent staff) and graduate students for each institution, listing for each person the date of birth, year and institution of highest degree, the rank and institutional affiliation with starting dates, up to three items selected from a list of research specialties, and their sources of federal support. For the graduate students, there is also indicated an estimated date for their degree. Where appropriate, a person may be listed at more than one institution. Except as noted, the information is intended to indicate the situation as of January 1, 1985
Chen, Wei; Shen, Yue-di; Chen, Rong; Ding, Guo-xian
To investigate the sleep status of college and high schools students. Pittsburgh sleep quality index (PSQI) and self-manufactured questionnaires about siesta habits were used as tools. Three groups of students from medical college (MC), senior high school (SS) and junior high school (JS) were surveyed. In the group MC, SS and JS, the occurrence rates of sleep disorders were 27%, 62% and 54%, respectively, and in which the appearance rates of insomnia were 17%, 19% and 19%, longing for sleep were 10%, 43% and 35% respectively. And there were no significant difference between schoolboy and schoolgirl. The occurrence rates of slack breathing were different (5/155, 1/154) significantly between group SS and JS. The distinct differences also were found in group JS and MC, in which students felt hot (10/155, 1/122) and in all the three groups, in which students felt sleepy (55/155, 62/154, 13/122) whereas the difference of sleepy between group SS and JS was comparatively distinct (55/155, 62/154). Significant differences were also found between group JS and SS, MC in average sleep time of (7.65 +/- 0.87) hours, (7.16 +/- 0.83) hours, and (7.10 +/- 0.57) hours. The time of falling asleep (median 15 min, 10 min, 20 min) and siesta habit (8/155, 19/154, 75/122) among group MC and SS, JS were different respectively and markedly, whereas siesta habit differences between group SS and JS were comparatively distinct (8/155, 19/154). Students in high school showed higher rate of longing for sleep, and this implicated they fall short of sleep time greatly and siesta could improve their sleepy signs.
Wahyu Manuhara Putra
Full Text Available Corporate earnings divided into a permanent component of earnings and transitory earnings will be very useful in estimating the future value of the company, that will be useful in decision making stock return. Be more relevant for investors and financial analysts in analyzing the earnings based on the permanent and transitory earnings. On permanent earnings will be more focused to get the gain from investments. One focus of research is based on this component is to test the relationship with the earnings dividend payment policy. Based on several studies obtained different results concerning the relationship with the permanent earnings dividend policy. Research that focuses on permanent earnings using two approaches to determine the accuracy of the proxy of permanent earnings. Determination of permanent earnings through the stock price and the latter by using the accounting profit.
Chan, Shiau Wei; Ismail, Zaleha; Sumintono, Bambang
Based on a synthesis of literature, earlier studies, analyses and observations on high school students, this study developed an initial framework for assessing students' statistical reasoning about descriptive statistics. Framework descriptors were established across five levels of statistical reasoning and four key constructs. The former consisted of idiosyncratic reasoning, verbal reasoning, transitional reasoning, procedural reasoning, and integrated process reasoning. The latter include describing data, organizing and reducing data, representing data, and analyzing and interpreting data. In contrast to earlier studies, this initial framework formulated a complete and coherent statistical reasoning framework. A statistical reasoning assessment tool was then constructed from this initial framework. The tool was administered to 10 tenth-grade students in a task-based interview. The initial framework was refined, and the statistical reasoning assessment tool was revised. The ten students then participated in the second task-based interview, and the data obtained were used to validate the framework. The findings showed that the students' statistical reasoning levels were consistent across the four constructs, and this result confirmed the framework's cohesion. Developed to contribute to statistics education, this newly developed statistical reasoning framework provides a guide for planning learning goals and designing instruction and assessments.
Full Text Available Writing in English is one of the language skills that are taught in the context of learning English as a Foreign Language (EFL in Indonesian senior high schools. According to previous studies, most of the students consider writing is the most difficult of the four skills. This research was aimed at finding out the main difficulties in writing faced by the grade XI students at SMA Negeri 10 Fajar Harapan, Banda Aceh, and the efforts made by their teacher to overcome those problems. The design of this study was a descriptive qualitative study. To obtain the data, the writers used document collection and interviews. The results from the document collection showed that the highest percentages of problems faced by the students were in the aspect of language use and the least problems were in the aspect of content. The results from the interviews showed that the most common correcting efforts made by the teacher were giving written feedback for all aspects of writing i.e. language use, mechanics, vocabulary, organization, and content. Likewise, teachers need to develop systemized forms of feedback and make it clear to students what the feedback means and what they are to do with them to assist students in improving their writing skills.
Alexandra da Costa Souza Martins
Full Text Available This study investigated the desirable educational background for a teacher to work with high ability/gifted students, desirable characteristics these teachers should present and conceptions on high ability/giftedness. The participants were 20 public school teachers from a city surrounding Brasilia. Of this group, ten were elementary school teachers working with initial grades and ten were undergraduate Pedagogy teachers. A qualitative approach was used and data were collected by means of a semi-structured interview. A content analysis was then conducted. In relation to the desirable educational background for a teach of high ability/gifted students, participants indicated the need of continuous training, under graduation curriculum adapted to the theme and graduation courses in the area. The desirable features for teachers of high ability/gifted students were related to personological attributes (personality traits and intellectual ability, as well as professional characteristics. The conceptions on high ability/giftedness presented by the participants were, in general, close to those found in the literature and used as reference for this study. However, there was lack of information on how to apply the theory into real practice, as well as several wrong ideas on the topic.
Isshiki, Yuriko; Morimoto, Kanehisa
To examine the relationship between lifestyles and psychosomatic symptoms in children, we conducted a self-administered questionnaire survey of elementary school students and junior high school students in Japan. We designed an original questionnaire to investigate the lifestyles and psychosomatic symptoms of children. In 1997, responses to the questionnaires were elicited from public elementary school fourth grade students (then aged 9-10) and public junior high school seventh grade students (then aged 12-13). The survey was repeated annually for three years as the students advanced through school. For both boys and girls, each cross-sectional analysis revealed a strong relationship between lifestyle behaviors and psychosomatic symptoms. Psychosomatic, symptoms scores varied according to daily hours of sleep, eating of breakfast, having strong likes and dislikes of food, bowel habits, and daily hours of television watching. Both boys and girls with "good" lifestyle, behaviors evaluated by the HPI (Health Practice Index) showed lower scores for psychosomatic symptoms. These findings show that the lifestyle behaviors of children are significantly associated with psychosomatic symptoms and suggest that poor lifestyle behaviors are likely to increase physical and psychological health risks.
O'Sullivan, Edwin Duncan, Jr.
The primary purpose of this study was to evaluate if wiki collaboration among Latino high school chemistry students can help reduce the science achievement gap between Latino and White students. The study was a quasi-experimental pre/post control group mixed-methods design. It used three intact sections of a high school chemistry course. The first research question asked if there is a difference in academic achievement between a treatment and control group on selected concepts from the topics of bonding, physical changes, and chemical changes, when Latino high school chemistry students collaborate on a quasi-natural wiki project. Overall results for all three activities (Bonding, Physical Changes, and Chemical Changes) indicated no significant difference between the wiki and control group. However, students performing the chemical changes activity did significantly better than their respective control group. Furthermore, there was a significant association, with large effect size, between group membership and ability to overcome the misconception that aqueous ionic reactants in precipitation reactions exist as molecular pairs of ions. Qualitative analysis of classroom and computer lab dialogue, discussion board communication, student focus groups, teacher interviews, and wiki content attributes the better performance of the chemical changes wiki group to favorable differences in intersubjectivity and calibrated assistance, as well as learning about submicroscopic representations of precipitation reactions in multiple contexts. Furthermore, the nonsignificant result overall points to an aversion to peer editing as a possible cause. Drawing considerably on Vygotsky and Piaget, the results are discussed within the context of how distributed scaffolding facilitated medium levels of cognitive conflict. The second research question asked what the characteristics of distributed metacognitive scaffolding are when Latino high school chemistry students collaborate on a quasi
Bauman, Sheri; Toomey, Russell B; Walker, Jenny L
This study examined associations among depression, suicidal behaviors, and bullying and victimization experiences in 1491 high school students using data from the 2009 Youth Risk Behavior Survey. Results demonstrated that depression mediated the association between bullying/victimization and suicide attempts, but differently for males and females. Specifically, depression mediated the link between traditional victimization and suicide attempts similarly across gender, whereas depression mediated the link between cyber victimization and suicide attempts only for females. Similarly, depression mediated the link between traditional bullying and suicide attempts for females only. Depression did not mediate the link between cyberbullying and suicide attempts for either gender. Implications of the findings are discussed, including the importance of greater detection of depression among students involved in bullying, and the need for a suicide prevention and intervention component in anti-bullying programs. Findings suggest that bullying prevention efforts be extended from middle school students to include high school students. Copyright © 2012 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.
This listing of physicists and students associated with the U.S. high-energy physics program was obtained by asking the research groups, laboratories, and other agencies involved to update previous information. The first part of this volume is an alphabetical listing and includes only the name, rank, and institution of high-energy physicists and graduate students. The second part of the volume is arranged by institution. Within each institution, the faculty (or permanent staff) and the graduate students are presented in separate alphabetical lists. For each person the entry indicates the year and institution of highest degree, rank and institutional affiliation with starting dates, up to three items selected from a list of research specialties, and sources of federal support. For the graduate students, there is also indicated an estimated date for their degree. Where appropriate, a person is listed at more than one institution. Except as noted in the headings, the information is intended to indicate the situation as of January 1, 1978. (RWR)
This listing of physicists and students associated with the U.S. high-energy physics program was obtained by asking the research groups, laboratories, and other agencies involved to update previous information. The first part of this volume is an alphabetical listing and includes only the name, rank, and institution of high-energy physicists and graduate students. The second part of the volume is arranged by institution. Within each institution, the faculty (or permanent staff) and the graduate students are presented in separate alphabetical lists. For each person the entry indicates birthdate, the year and institution of highest degree, rank and institutional affiliation with starting dates, up to three items selected from a list of research specialties, and sources of federal support. For the graduate students, there is also indicated an estimated date for their degree. Where appropriate, a person is listed at more than one institution. Except as noted in the headings, the information is intended to indicate the situation as of January 1, 1978
Diana Valerievna Zhuina
Full Text Available Purpose of conduct theoretical and methodological analysis of the problem of creative thinking subjects of the educational environment; generalization of the results of an empirical study of creative thinking of students of pedagogical high school; formulation of conclusions and recommendations based on the results of empirical research.Methodology of work in the article used the following me-thods of psycho-pedagogical studies: theoretical analysis of psychological and pedagogical literature on research; empirical methods, «Torrance Test of creativity»; quantitative method of data processing (percent.Results for Beginning Students (1st and 2nd pedagogical university have a level of creativity lower than normal. Du-ring training, under the influence of modern psychological and pedagogical technologies, through participation in research and training activities of a creative nature (competitions, contests and so on. Level of creativity senior students increases. However, you need a specially organized system of work aimed at improving the efficiency of the learning process at the university, to develop the necessary professional competencies of students (including the development of creative thinking, contributing to the formation of highly qualified professionals in demand in the labor market.Practical implications of the study results have both theoretical and practical focus is to enhance the knowledge about the features of creative thinking of students about the factors and conditions of development of creative thinking techniques in the teaching process at the university. In addition, the results of empirical research, you can use a high school teacher, se-condary vocational institutions in order to organize educatio-nal activities aimed at improving the creative (creative thin-king subjects of education.
Fujiwara, Hiroshi; Nakajima, Hisakazu; Inoue, Fumio; Kosaka, Kitaro; Asano, Hiroaki; Yoshii, Kengo
Early atherosclerotic change is found even in childhood, and there is an urgent need to clarify the factors causing childhood atherosclerosis and take preventive measures. Early detection of the contributing risk factors is crucial to facilitate preventive measures. Pulse wave velocity (PWV) is a widely used technique for the assessment of atherosclerosis in children. Lifestyle questionnaire, brachio-ankle PWV (baPWV) and anthropometric data were obtained from junior high school students in an urban area of Japan between 2006 and 2008, from seventh to ninth grades. Mean baPWV increased from 867.4 ± 99.5 m/s to 944.5 ± 117.5 m/s in boys, and from 864.0 ± 99.5 m/s to 923.0 ± 101.3 m/s in girls. Obese students had higher baPWV than non-obese students in both genders across each grade. On logistic regression analysis of ninth grade student data, high baPWV was dependent on systolic blood pressure (SBP), time watching television (TV) and symptoms of depression and anxiety, whereas low baPWV was dependent on time playing video games, light exercise, sleep and indoor play, as well as good friendship and motivation. Systolic blood pressure, time watching TV, and symptoms of depression and anxiety may contribute to arterial stiffness and be related to obesity in junior high school students. © 2017 The Authors Pediatrics International published by John Wiley & Sons Australia, Ltd on behalf of Japan Pediatric Society.
National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2007-2008. Data collected include fisher classification, vessel characteristics,...
National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 1995-1996. Data collected include fisher classification, vessel characteristics,...
National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2014. Data collected include fisher classification, vessel characteristics, levels of...
National Oceanic and Atmospheric Administration, Department of Commerce — This study collected cost-earnings information for the 12 vessels which had reported bottomfish landings from Northwestern Hawaiian Islands in 1993 in order to...
Several studies considering the Job Corps find more positive earnings effects for males than for females. This effect heterogeneity in favor of males contrasts with the results of the majority of other training program evaluations. Applying the translated quantile approach of Bitler, Hoynes, and Domina (2014), I show that an important mechanism behind the surprising findings for the Job Corps operates through existing gender earnings inequality rather than Job Corps trainability differences b...
Shaw, Lois; Gish, Melinda; Braunstein, Jill; Allore, Sara
After remaining virtually unchanged from 1995 through the 1970s, the wage gap between women and men began to decline in the 1980s. By the early 1990s, the ratio of the annual earnings of women employed full time year-round to the annual earnings of their male counterparts reached 72.0%. That ratio decreased slightly (to 71.4%) in 1995. The wage…
JONG-SEO CHOI; YOUNG-MIN KWAK; CHONGWOO CHOE
This article examines the empirical relation between CEO turnover and earnings management in Korea using a sample of 317 CEO turnovers and 634 non-turnover control firms during the period of 2001-2008. We classify CEO turnovers into four types depending on whether the departure of outgoing CEO is peaceful or forced and the incoming CEO is promoted from within or recruited from outside the firm. We measure earnings management by both discretionary accruals and real activities management. We al...
textabstractMain subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage. Based upon a study of Jelinek (2007) who researched the correlation between increasing levels of leverage and accrual earnings management, I developed my main hypothesis with respect to the effect of leverage increases on REM to influence CFO. R...
Guidara, Rihab; Boujelbene, Younes
Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This paper seeks ...
Guidara, Rihab; Boujelbene, Younes
Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This ...
Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl
While it is well established that both promotions within firms and mobility across firms lead to substantial earnings progression, few studies offer an integrated analysis of the effects of these two types of mobility on earnings growth. To do this, we exploit a large Danish panel data set and te...... deductable pension contributions and more expensive real estate or financed consumption where interest is tax deductable....
Santos Raposo, P.M.; van Ours, J.C.
December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that working hours decreased, while hourly wages increased, keeping monthly earnings approximately constant. We also find that the working hours reduction did not lead to an increased job loss of worke...
King, E M
This study describes trends in educational attainment among women in Peru, and examines the determinants of educational attainment, labor force participation and employment, and earnings. Data were obtained from the Peruvian Living Standards Survey among a sample of 5644 women aged 20-59 years. Findings indicate that parents' educational variables had a positive and statistically significant relationship with the educational attainment of their daughters. The impact declined over time from older to younger cohorts. School reforms improved women's access to education. Education became more universal and compulsory over time. Daughters of mothers with white collar occupations had higher levels of schooling than farmers' daughters. The effects of fathers' education was larger. There was a wider gap between farmers and nonfarmers. Textbooks, teachers, and number of grades offered were the only primary school inputs that showed any clear cohort trend in their effect on years of schooling. As primary schools became more available, textbooks had a greater impact on school attainment. The impact of textbooks was larger for women than for men. The number of grades offered had a large positive effect which increased across cohorts from older to younger. Findings suggest weak effects of school reforms on women's likelihood of participating in the paid or unpaid labor force. Years of schooling had a very small and negative effect on total labor force participation. Woman's paid employment was influenced by age, education and training, household characteristics, and family's unearned income. Educational attainment had a small positive effect on participation in paid employment for younger women and no effect for older women. The average rate of return in paid employment to primary education was about 12%. Primary education had the highest rate of return. The return to job tenure was higher for younger women.
Nurullah Emir Ekinci
Full Text Available The aim of this study was to investigate self-confidence levels of high school students, who do sport, in the extent of their gender, sport branch (individual/team sports and aim for participating in sport (professional/amateur. 185 active high school students from Kutahya voluntarily participated for the study. In the study as data gathering tool self-confidence scale was used. In the evaluation of the data as a hypothesis test Mann Whitney U non parametric test was used. As a result self-confidence levels of participants showed significant differences according to their gender and sport branch but there was no significant difference according to aim for participating in sport.
Full Text Available The current study examined the learning style preferences of 75 Iranian students at Marefat high school in Kuala Lumpur of which, 41 are females and 34 are males. As there are very few researches in which the learning style preferences of Iranian high school students investigated, this study attempts to fulfil this gap. To this end, in order to identify the students’ preferred learning styles (Visual, Auditory, Kinesthetic, Tactile, Group, and Individual Reid’s Perceptual Learning Style Preferences Questionnaire was used. Results indicated that the six learning style preferences considered in the questionnaire were positively preferred. Overall, kinesthetic and tactile learning were major learning styles. Auditory, group, visual, and individual were minor.
Brandi E. JOHNSON
Full Text Available Throughout the United States, many middle and high school students struggle to comprehend science texts for a variety of reasons. Science texts are frequently boring, focused on isolated facts, present too many new concepts at once, and lack the clarity and organization known to improve comprehension. Compounding the problem is that many adolescent readers do not possess effective comprehension strategies, particularly for difficult expository science texts. Some researchers have suggested changing the characteristics of science texts to better assist adolescent readers with understanding, while others have focused on changing the strategies of adolescent readers. In the current paper, we review the literature on selected strategy instruction programs used to improve science text comprehension in middle and high school students and suggest avenues for future research.
Brandi E. Johnson
Full Text Available Throughout the United States, many middle and high school students struggle to comprehend science texts for a variety of reasons. Science texts are frequently boring, focused on isolated facts, present too many new concepts at once, and lack the clarity and organization known to improve comprehension. Compounding the problem is that many adolescent readers do not possess effective comprehension strategies, particularly for difficult expository science texts. Some researchers have suggested changing the characteristics of science texts to better assist adolescent readers with understanding, while others have focused on changing the strategies of adolescent readers. In the current paper, we review the literature on selected strategy instruction programs used to improve science text comprehension in middle and high school students and suggest avenues for future research.
Clear, Emily R; Coker, Ann L; Cook-Craig, Patricia G; Bush, Heather M; Garcia, Lisandra S; Williams, Corrine M; Lewis, Alysha M; Fisher, Bonnie S
This large, population-based study is one of the few to examine prevalence rates of sexual harassment occurring during the past 12 months by victimization and perpetration among adolescents. In this large, cross-sectional survey of students attending 26 high schools, sexual harassment was defined using three questions from the Sexual Experiences Questionnaire. Among 18,090 students completing the survey, 30% disclosed sexual harassment victimization (37% of females, 21% of males) and 8.5% reported perpetration (5% of females, 12% of males). Sexual harassment perpetration was highly correlated with male sex, minority race/ethnicity, same-sex attraction, bullying, alcohol binge drinking, and intraparental partner violence. © The Author(s) 2014.
Full Text Available This study aims to present the development and validation process of a scale to explore the learning barriers of high school students in Turkey. For this purpose, a scale was developed and administered to 316 high school students studying in the different counties of Ankara in the spring term of 2014-2015 academic year. Gathering the data, an exploratory factor analysis was run through SPSS Package program to see the structure of the interrelationships among the variables under six tests. Furthermore, a reliability analysis was conducted to the items under each test in the scale. As a result, one factor appeared under each test when the eigenvalues and variance percentages were examined, making six factors in total. The Cronbach’s Alpha Reliability Coefficient was calculated as to be significant for each test, which showed that the tests were reliable. Finally, some items were excluded from the scale.
Mehmet Unsal Memis
Full Text Available This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation between Big 4 and non-Big 4 audit firms are used as a audit quality proxy and discretionary accruals are used to measure the earnings management. According to the results, only for Brazilian and Mexican companies, there is significant relationship between the discretionary accruals and audit quality. For the other countries there is not significant relationship. Furthermore efficiency of the legal system helps decrease earnings management incentives. Along with results, the big four auditors do not constrain the earnings management incentives in every emerging country but effective legal system does. In this analysis we used other earnings management related variables like the size of the firms, leverage, lagged ROA of the firms which have loss in the previous year and Tobin Q as control variables.
Full Text Available This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM. REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979 to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.
Full Text Available In this paper we test whether inter-country variation in individuals’ tendency to conform, as measured by the Lie (social desirability scale used in the Eysenck Personality Questionnaire, can explain differences in the propensity to employ corporate earnings management around the world. Such a link is feasible, given that survey data suggest executives tend to be under severe pressure to meet earnings benchmarks, to which they often succumb by engaging in earnings management (to the detriment of the company’s long-term prospects. We hypothesize that in countries where the propensity to act in a socially desirable (outsider-satisfying way is stronger, earnings management should be more prevalent. Research results support our hypothesis, and demonstrate the existence of a positive relationship between the prevalence of earnings management in a country and the mean score of individuals from that country on the Eysenck Lie scale, which further evidences that capital market pressure is a significant determinant of earnings management.
Full Text Available This study aims to analyze factors that influence earnings response coefficients (ERC, simultaneously and partially, composed of leverage, the systematic risk (beta, growth opportunities (market to book value ratio, and the size of the firm (firm size, selection of the sample in this study the author take 12 automakers and components that meet the criteria of completeness of the data from the year 2008 to 2012, entirely based on consideration of the following criteria: (1 the company's automotive and components are listed on the stock exchange, (2 have the financial statements years 2008-2012 (3 has a return data (closing price the first day after the date of issuance of the financial statements. This study uses secondary data applying multiple linear regression models to analyze and test the effect of independent variables on the dependent variable partially (t-test, simultaneous (f-test, and the goodness of fit (R-square on a research model. The result shows that leverage, beta, growth opportunities (market to book value ratio and size along with (simultaneously the effect on the dependent variable (dependent variable earnings response coefficients. Partially leverage negatively affect earnings response coefficients, partially beta negatively correlated earnings response coefficients, partially growth opportunities (market to book value ratio significant effect on earnings response coefficients, partially sized companies (firm size significantly influence earnings response coefficients.
Full Text Available The aim of this study is to investigate association between firms’ board structure (independent members, audit comittee, female membership and board of directors size and earnings management. For the purpose of investigating associations four different earnings management models were used. In addition, four hypotheses were tested in the context of the study. Within the scope of the study, data covering the years 2012 - 2016 belonging to the firms operating in the BIST Manufacturing Sector were used. According to results there is a relationship between the proportion of independent members in the board and earnings management practices based on accrual and sales manipulation. Obtained results confirm that the increase in the proportion of female members on the board reduces earnings management practices based on cash flow and sales manipulation. There is also evidence that an increase in the size of the board reduces earnings management practices based on cash flow and income manipulation. There is no supporting evidence that the proportion of audit comittee members reduces earnings management practices.
Plano Clark, Vicki L; Miller, Dana L; Creswell, John W; McVea, Kristine; McEntarffer, Rob; Harter, Lynn M; Mickelson, William T
The purpose of this multi-site qualitative study is to explore how adolescents talk about tobacco use. Sixty-six students in four high schools became co-researchers and led focus group interviews with 205 fellow students. From the interviews, the authors develop a story line that reports how adolescents begin smoking, how smoking becomes a pervasive influence, how attitudes form about smoking, what it means to be a smoker, and, ultimately, student suggestions for tobacco use prevention. Embedded within this story line are complex questions and contradictions. We explore whether peers really are influential, if the media is important, whether smoking is a matter of personal choice, if schools actually promote tobacco use, and whether adolescents can quit smoking.
Ataeiasl, Maryam; Sarbakhsh, Parvin; Dadashzadeh, Hossein; Augner, Christoph; Anbarlouei, Masoumeh; Mohammadpoorasl, Asghar
Recent research has described negative relationship between happiness and habitual smoking among adolescents. No study of this relationship has been conducted among Iranian adolescents. The aim of the present study was to characterize the relationship between happiness and cigarette or hookah smoking among a sample of high school students. A sample of 1,161 10th-grade students in Tabriz (northwest Iran) was selected by multi-stage proportional cluster sampling. Participants completed a self-administered multiple-choice questionnaire including information on cigarette smoking, hookah smoking, happiness score, substance abuse, self-injury, general risk-taking behavior, attitudes towards smoking, socioeconomic information, and demographic characteristics. An ordinal logistic regression model was used for data analysis. It was found that 5.9 and 5.0% of students were regular cigarette smokers and regular hookah smokers, respectively. After controlling for potential confounders, higher happiness scores were found to protect students against more advanced stages of cigarette smoking (odds ratio [OR], 0.98; 95% confidence interval [CI], 0.97 to 0.99; p=0.013). However, no significant relationship was found between happiness scores and hookah smoking status (OR, 1.01; 95% CI, 0.97 to 1.02; p=0.523). Happiness scores were associated with less advanced stages of habitual cigarette smoking among high school students. Our findings underscore the necessity of conducting longitudinal or interventional studies aiming to determine the effects of enhancing happiness on preventing the transition through the stages of cigarette and hookah smoking.
Grant, Jon E.; Potenza, Marc N.; Krishnan-Sarin, Suchitra; Cavallo, Dana A.; Desai, Rani A.
Although stealing among adolescents appears to be fairly common, an assessment of adolescent stealing and its relationship to other behaviors and health issues is incompletely understood. A large sample of high school students (n=3999) was examined using a self-report survey with 153 questions concerning demographic characteristics, stealing behaviors, other health behaviors including substance use, and functioning variables such as grades and violent behavior. The overall prevalence of steal...
Landry, Melinda; Smith, Cynthia; Greene, Joy
Prince William County Public Schools and George Mason University in Virginia, USA, partnered to provide Meaningful Watershed Educational Experiences (MWEEs) for over 25,000 middle and high school students (11-18 year olds) across 34 schools. This school district, situated in a rapidly growing region 55 km southwest of Washington DC, has over 82,000 K-12 students. As native forest cover has been replaced with farming and urbanization, water quality has significantly degraded in the 166,534 km2 Chesapeake Bay watershed. This project was designed to increase student awareness of their impact on the land and waters of the largest estuary in the United States. MWEE is a long-term comprehensive project that incorporates a classroom preparation phase, a hands-on outdoor field investigation, and a reflection and data-sharing component. Training and technical assistance enhances the capacity of teachers of 6th grade, high school Earth Science and Environmental Science to deliver MWEEs which includes schoolyard stewardship, inquiry driven field study, use of hand-held technology and computer based mapping and analysis, project sharing and outreach. George Mason University researchers worked closely with K-12 science educators to create a comprehensive watershed-focused curriculum. Graduate and undergraduate students with strong interests in environmental science and education were trained to deliver the field investigation component of the MWEE. Representative teachers from each school were provided 3 days of professional development and were responsible for the training of their school's science education team. A comprehensive curriculum provided teachers with activities and tools designed to enhance students' mastery of state science objectives. Watershed concepts were used as the unifying theme to support student understanding of curriculum and STEM objectives including: scientific investigation, data collection and communication, chemistry, energy, erosion, human
..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...
The purpose of this mixed methods study was to examine the effect of a multiple high-risk behaviors prevention program applied comprehensively throughout an entire school-system involving universal, selective, and indicated levels of students at a local private high school during a 4-year period. The prevention program was created based upon the…
M. Shibley Sadique
Full Text Available We analyze the earnings information and stock prices of S&P500 firms and find that investors following S&P500 stocks (i respond more to pro forma earnings than to GAAP earnings, (ii respond to an emphasis on pro forma earnings, and (iii are fixated on pro forma earnings. We provide the first direct evidence that a strategic emphasis on earnings numbers may affect return volatility. Further, our results do not support the argument that a larger investor response to Street earnings might be driven by large differences between the Street numbers and GAAP numbers.
Song, MinKyoung; Carroll, Dianna D; Lee, Sarah M; Fulton, Janet E
Our study is the first to describe the prevalence and correlates (demographics, body mass index [BMI], sedentary behaviors, and physical activity) of high school youth who report active videogame playing (active gaming) in a U.S. representative sample. The National Youth Physical Activity and Nutrition Study of 2010 provided data for this study. Active gaming was assessed as the number of days in the 7 days prior to the survey that students in grades 9-12 (14-18 years of age) reported participating in active videogames (e.g., "Wii™ Fit" [Nintendo, Kyoto, Japan], "Dance Dance Revolution" [Konami, Osaka, Japan]). Students reporting ≥1 days were classified as active gamers. Logistic regression was used to examine the association among active gaming and demographic characteristics, BMI, sedentary behaviors, and physical activity. Among 9125 U.S. high school students in grades 9-12 surveyed, 39.9 percent (95 percent confidence interval=37.9 percent, 42.0 percent) reported active gaming. Adjusting for covariates, the following characteristics were positively associated (Pblack, non-Hispanic race/ethnicity; being overweight or obese; watching DVDs >0 hours/day; watching TV >0 hours/day; and meeting guidelines for aerobic and muscle-strengthening physical activity. Four out of 10 U.S. high school students report participating in active gaming. Active gamers tend to spend more time watching DVDs or TV, meet guidelines for physical activity, and/or be overweight or obese compared with nonactive gamers. These findings may serve to provide a baseline to track active gaming in U.S. youth and inform interventions that target sedentary behaviors and/or physical activity.
Full Text Available Background Sleep disorders are prevalent in adolescents and may influence their academic achievement. To date, no study has been done in Indonesia on academic achievement in students with sleep disorders and its related factors. Objective To assess for relationships between academic achievement and related factors, including gender, motivation and learning strategies, IQ level, maternal educational level, socioeconomic status, family structure, after-hours education program, presence of TV/computer in the bedroom, sleep duration during school days, as well as bedtime and wakeup time difference in junior high school students with sleep disorders. Methods This cross-sectional study was performed from January to March 2013. Subjects were students from five junior high schools in Jakarta who fulfilled the criteria for sleep disorders based on the Sleep Disturbance Scale for Children questionnaire. Results There were 111 study subjects. The prevalence of sleep disorders was 39.7%, mostly in difficulties initiating and maintaining sleep (70.2%. Below-average academic achievement was seen in 47.6% of subjects. Factors significantly related to below-average academic achievement were after-hours education program (prevalence ratio 5.6; 95%CI 1.36 to 23.18; P = 0.017, average IQ level (prevalence ratio 3.26; 95%CI 1.38 to 7.71; P = 0.007, and male gender (prevalence ratio 2.68; 95%CI 1.06 to 6.78; P = 0.037. Conclusion Among junior high school students with sleep disorders, factors related to below-average academic achievement are afterhours education program (more than 2 types, the average IQ level, and male gender.
Berg, Rolf Henrik
. A key challenge faced by entrepreneurs aiming at starting their “own” high-tech company is the high costs and, thereby, the difficulty of accessing appropriate amount of financing without quickly losing ownership and hence incentive in their business. One possible solution is customer-based financing...... something with a culture, something that permeates the way one thinks of. Educating students in an innovative research environment is key to inspiring them to think commercially. It is in this light, among others, that one should view the advantages of close collaboration between academia and industry...
Markin, Alexey V.
This report devoted to presenting results of development and implementation of a short course (4 hours) entitled "Introduction to Nanotechnology" that was specially designed for familiarizing high school students with nanomaterials and nanotechnology. The course contains introduction to nanotechnology, essential definitions, short overview of history, descriptions for various examples of nanomaterials and their classifications, performing demonstration experiments. All these parts of the course are briefly analyzed from pedagogical effectiveness point of view. Finally, results of course testing, problems and perspectives of nano-oriented education at high school are also discussed shortly.
Hemenway, David; Vriniotis, Mary; Johnson, Renee M.; Miller, Matthew; Azrael, Deborah
This paper investigates: (1) whether high school students overestimate gun carrying by their peers, and (2) whether those students who overestimate peer gun carrying are more likely to carry firearms. Data come from a randomly sampled survey conducted in 2008 of over 1700 high school students in Boston, MA. Over 5% of students reported carrying a…
Ali Reza Zolfaghari
Full Text Available Objective: Behavioral disorders of childhood and adolescence represent a range of problems and Its prevalence varies in different parts of Iran and the world. Knowledge of them is essential to the prevention, treatment and rehabilitation of patients. The aim of this survey is assessment of behavior disorders prevalence in high school students in Hamedan province. Materials & Methods: In this descriptive and cross sectional study, 500 boy and girl students were selected from Hamedan high schools by multistep cluster sampling, based on region and gender. Data were gathered by Achenbach experience questionnaire (YSR form and analyzed by Friedman and independent T tests. Results: The findings showed that prevalence of behavioral problems among students in the province is 10 percent and it was higher in girls than boys. Most disorders were withdrawal disorder / anxiety and attention problems and somatization disorder was the least problem. Conclusion: Prevalence of behavior disorders in Hamedan province compared to other studies is moderate, but the behavior disorders prevalence of boys and girls are different from other researchs.
Sabila Tasyakur Nikmah
Full Text Available Background: Uncorrected refractive error is one of the avoidable causes of vision impairment in children and adults. Vision problem in children has been shown to affect their psychological and academic performance. This study aims at identifying and gaining more insights on the characteristic of the refractive errors in state junior high school students in Bandung to avoid uncorrected refractive errors. Methods: A cross-sectional study was conducted in September–November 2015 in state junior high schools in Bandung, West Java, Indonesia. Sample was selected using multistage random sampling technique. Children were examined using tumbling E examination; then students with visual acuity worse than 6/12 underwent Snellen Chart test, refractometry without pupil dilatation, correction with trial lens, then was followed by direct ophthalmoscopy. Results: From a total of 435 children who completed all the examination, 80 children (18.39% had refractive errors; consisted of 151 eyes (94.38% with myopia and 9 eyes (5.62% with astigmatism. Refractive errors were found to be more common in female children (73.7% than male children (26.3%. Among those with refractive errors, 45 children (56.3% did not use any corrective glasses before the examination. Conclusions: Routine refractive error test in vision screening examination is needed for students. It is equally important to raise more awareness toward eye disease in community.
Grant, Jon E.; Potenza, Marc N.; Krishnan-Sarin, Suchitra; Cavallo, Dana A.; Desai, Rani A.
Although stealing among adolescents appears to be fairly common, an assessment of adolescent stealing and its relationship to other behaviors and health issues is incompletely understood. A large sample of high school students (n=3999) was examined using a self-report survey with 153 questions concerning demographic characteristics, stealing behaviors, other health behaviors including substance use, and functioning variables such as grades and violent behavior. The overall prevalence of stealing was 15.2% (95%CI: 14.8–17.0). Twenty-nine (0.72%) students endorsed symptoms consistent with a diagnosis of DSM-IV kleptomania. Poor grades, alcohol and drug use, regular smoking, sadness and hopelessness, and other antisocial behaviors were all significantly (p<.05) associated with any stealing behavior. Stealing appears fairly common among high school students and is associated with a range of potentially addictive and antisocial behaviors. Significant distress and loss of control over this behavior suggests that stealing often has significant associated morbidity. PMID:21389165
Grant, Jon E; Potenza, Marc N; Krishnan-Sarin, Suchitra; Cavallo, Dana A; Desai, Rani A
Although stealing among adolescents appears to be fairly common, an assessment of adolescent stealing and its relationship to other behaviors and health problems is incompletely understood. A large sample of high school students (n = 3,999) was examined by self-report survey with 153 questions concerning demographic characteristics, stealing behaviors, other health behaviors including substance use, and functioning variables, such as grades and violent behavior. The overall prevalence of stealing was 15.2 percent (95% confidence interval (CI), 14.8-17.0). Twenty-nine (0.72%) students endorsed symptoms consistent with a diagnosis of DSM-IV-TR kleptomania. Poor grades, alcohol and drug use, regular smoking, sadness and hopelessness, and other antisocial behaviors were all significantly (p stealing behavior. Stealing appears to be fairly common among high school students and is associated with a range of potentially addictive and antisocial behaviors. Significant distress and loss of control over this behavior suggest that stealing often has significant associated morbidity.
Kõljalg, Siiri; Mändar, Rando; Sõber, Tiina; Rööp, Tiiu; Mändar, Reet
While contamination of mobile phones in the hospital has been found to be common in several studies, little information about bacterial abundance on phones used in the community is available. Our aim was to quantitatively determine the bacterial contamination of secondary school students' mobile phones. Altogether 27 mobile phones were studied. The contact plate method and microbial identification using MALDI-TOF mass spectrometer were used for culture studies. Quantitative PCR reaction for detection of universal 16S rRNA, Enterococcus faecalis 16S rRNA and Escherichia coli allantoin permease were performed, and the presence of tetracycline ( tet A, tet B, tet M), erythromycin ( erm B) and sulphonamide ( sul 1) resistance genes was assessed. We found a high median bacterial count on secondary school students' mobile phones (10.5 CFU/cm 2 ) and a median of 17,032 bacterial 16S rRNA gene copies per phone. Potentially pathogenic microbes ( Staphylococcus aureus , Acinetobacter spp. , Pseudomonas spp., Bacillus cereus and Neisseria flavescens ) were found among dominant microbes more often on phones with higher percentage of E. faecalis in total bacterial 16S rRNA. No differences in contamination level or dominating bacterial species between phone owner's gender and between phone types (touch screen/keypad) were found. No antibiotic resistance genes were detected on mobile phone surfaces. Quantitative study methods revealed high level bacterial contamination of secondary school students' mobile phones.
Ferrari Mascia; Momentè Francesco; Reggiani Francesco
We analyze the earnings quality under the IAS/IFRS and German GAAP by evaluating the earnings management degree in IAS and HGB adopters and by investigating what is the level of uncertainty (reliability) that investors perceive from the earnings announced. Our results show that IAS and HGB adopters do not present any significant differences in earnings management, if we examine the working capital accruals, while IAS/IFRS sub-sample is less engaged in earnings management, considering the tota...
Angélica Caetano da Silva
Full Text Available This research is the result of a completed dissertation held in the Physical Education Post Graduate Program at UFSC, in which goal was to reflect on the media discourse about health and physical activity among young high school students, in Physical Education, from a education intervention. The study was based on methodological elements of action research and was attended by 22 students. The intervention was carried out on the basis of school mediation strategies, along with the teacher who is responsible for the class. As a conclusion, the study indicates that media education can be associated to any knowledge of school culture, in a longitudinal basis, starting from students’ knowledge about the content transmitted by the media and the effort of a media education cannot be overlooked.
Wendi, H. F.; Kusumah, I. H.
The purpose of the research is to explore the influence of internship and vocational skill to student’s entrepreneurship competencies. The research used ex post facto approach. Population in this research is all students of Vocational High School in Bandung, Indonesia. The sample of 40 respondents was determined by proportional random sampling technique. The data were collected by instrument questionnaire and test. Data analysis used descriptive statistics and multiple linear regression. The results show that almost half students have a low the competencies of an entrepreneur. The hypothesis testing shows many the influence of factory teaching has a positive and significant effect on the competencies of an entrepreneur. Similarly, vocational skills have positive influence and significant on the competencies of an entrepreneur. Respectively, the influence of factory teaching and vocational skills expertise collectively have the effect on the competencies of an entrepreneur. Therefore, the influence of factory teaching and vocational skills are effective to student’s entrepreneurship cap competencies.
Archambault, Isabelle; Janosz, Michel; Fallu, Jean-Sébastien; Pagani, Linda S
Although the concept of school engagement figures prominently in most school dropout theories, there has been little empirical research conducted on its nature and course and, more importantly, the association with dropout. Information on the natural development of school engagement would greatly benefit those interested in preventing student alienation during adolescence. Using a longitudinal sample of 11,827 French-Canadian high school students, we tested behavioral, affective, cognitive indices of engagement both separately and as a global construct. We then assessed their contribution as prospective predictors of school dropout using factor analysis and structural equation modeling. Global engagement reliably predicted school dropout. Among its three specific dimensions, only behavioral engagement made a significant contribution in the prediction equation. Our findings confirm the robustness of the overall multidimensional construct of school engagement, which reflects both cognitive and psychosocial characteristics, and underscore the importance attributed to basic participation and compliance issues in reliably estimating risk of not completing basic schooling during adolescence.
Cándido J. Inglés
Full Text Available This study analyzed the relationship between prosocial behaviour and academic goals in a sample of 2,022 Spanish compulsory secondary education students. The prosocial behaviour was measured with the Prosocial Behaviour scale of the Teenage Inventory of Social Skills (TISS and academic goals were measured with the Achievement Goal Tendencies Questionnaire (AGTQ. The results revealed that students with high prosocial behaviour presented higher significantly scores in learning and performance goals. The prosocial behaviour was a positive and statistically significant predictor of learning and performance goals. Furthermore, learning and performance goals were positive and statistically significant predictors of the prosocial behaviour, whereas social reinforcement goals were a negative and statisticallysignificant predictor of prosocial behaviour.
Gomes Felden, Érico Pereira; Barbosa, Diego Grasel; Junior, Geraldo Jose Ferrari; Santos, Manoella De Oliveira; Pelegrini, Andreia; Silva, Diego Augusto Santos
The aim of this study was to investigate the factors associated with short sleep duration on southern Brazilian high school students. Our study was comprised of 1,132 adolescents aged 14 to 19 years, enrolled in public high schools in São José, Brazil. The students answered a questionnaire about working (work and workload), health perception, smoking, school schedule, sleep (duration and daytime sleepiness), and socio-demographics data. The results showed that more than two thirds of adolescent workers had short sleep duration (76.7%), and those with a higher workload (more than 20 hours) had a shorter sleep duration (7.07 hours) compared to non-workers (7.83 hours). In the analysis of factors associated with short sleep duration, adolescents who worked (OR = 2.12, 95% CI 1.53 to 2.95) were more likely to have short sleep duration compared to those who did not work. In addition, older adolescents (17-19 years) and students with poor sleep quality were 40% and 55% more likely to have short sleep duration compared to younger adolescents (14-16 years) and students with good sleep quality, respectively. Adolescents with daytime sleepiness were more likely to have short sleep duration (OR = 1.49, 95% CI 1.06 to 2.07) compared to those without excessive daytime sleepiness. In addition students of the morning shift (OR = 6.02, 95% CI 4.23 to 8.57) and evening shift (OR = 2.16, 95% CI 1.45 to 3.22) were more likely to have short sleep duration compared to adolescents of the afternoon shift. Thereby adolescents who are workers, older, attended morning and evening classes and have excessive daytime sleepiness showed risk factors for short sleep duration. In this sense, it is pointed out the importance of raising awareness of these risk factors for short sleep duration of students from public schools from São José, located in southern Brazil.
Cunningham, Glennis Edge
The primary goal of schools is to promote the highest degree of learning possible. Yet teachers spend the majority of their time engaged in lecturing while students spend the majority of their time passively present (Cawelti, 1997, Grinder, 1991; Jackson & Davis, 2000; Jenkins, 1996). Helping students develop proficiency in learning, which translates into using that expertise to construct knowledge in subject domains, is a crucial goal of education. Students need exposure to teaching and learning practices that prepare them for both the classroom and their places in the future workforce (Ettinger, 1998; Longley, Goodchild, Maguire, & Rhind, 2001; NRC, 1996; Texley & Wild, 1996). The purpose of this study was to determine if achievement in high school science courses could be enhanced utilizing mindmapping. The subjects were primarily 9th and 10th graders (n = 147) at a suburban South Texas high school. A pretest-posttest control group design was selected to determine the effects of mindmapping on student achievement as measured by a teacher-developed, panel-validated instrument. Follow-up interviews were conducted with the teacher and a purposive sample of students (n = 7) to determine their perceptions of mindmapping and its effects on teaching and learning. Mindmapping is a strategy for visually displaying large amounts of conceptual, hierarchical information in a concise, organized, and accessible format. Mindmaps arrange information similar to that found on the traditional topic outline into colorful spatial displays that offer the user a view of the "forest" as well as the "trees" (Hyerle, 1996; Wandersee, 1990b). An independent samples t-test and a one-way analysis of covariance (ANCOVA) determined no significant difference in achievement between the groups. The experimental group improved in achievement at least as much as the control group. Several factors may have played a role in the lack of statistically significant results. These factors include the
Ahmed, A M; Sirageldin, I
This paper analyzes the impact of internal migration on earnings within the human capital model framework. Since migrants constitute a non-random sample of population, the endogenous nature of migration decision warrants necessary correction for the selectivity bias in their earnings function. The Mincer-type earnings model is thus augmented to determine the extent of this bias. Besides estimating the standard Mincerian earnings model, the paper also attempts to verify the learn-as-you-go proposition by introducing migration duration variables in the earnings model. Based on the household level Population, Labor Force, and Migration (1979-80) survey data, the analysis yields the following important conclusions: (i) the data allowed a meaningful estimation of Mincerian earnings function for migrants and non-migrants; (ii) the level of schooling was one of the important determinants of the distribution of income both for migrants and nonmigrants--the four categorical variables of education were in general statistically significant with expected signs, implying that the hypothesis of a positive relationship between income and education was accepted; (iii) the rates of return to education improved systematically with higher levels of education, thus confirming the notion that education serves as a signalling device; (iv) the age-income profile was almost linear for migrants but showed concavity for nonmigrants; (v) the presence of sample-selection was observed for migrants; and (vi) even after controlling for the influence of personal characteristics, i.e., education and experience, the long-standing migrants earned relatively more at the destination than the more recent migrants.
Moon, Sidney M.
One rationale for failure to address the needs of high-ability students in schools is that high-ability students do not need special services because they do not face any special problems or challenges. A more extreme corollary of this attitude is the notion that high ability is so protective that students with high ability do not face problems or…
Black, David V.; Herring, Julie; Hintz, Eric G.
A major barrier to becoming an astronomer is learning how to analyze astronomical data, such as using photometry to compare the brightness of stars. Most fledgling astronomers learn observation, data reduction, and analysis skills through an upper division college class. If the same skills could be taught in an introductory high school astronomy class, then more students would have an opportunity to do authentic science earlier, with implications for how many choose to become astronomers. Several software tools have been developed that can analyze astronomical data ranging from fairly straightforward (AstroImageJ and DS9) to very complex (IRAF and DAOphot). During the summer of 2014, a study was undertaken at Brigham Young University through a Research Experience for Teachers (RET) program to evaluate the effectiveness and ease-of-use of these four software packages. Standard tasks tested included creating a false-color IR image using WISE data in DS9, Adobe Photoshop, and The Gimp; a multi-aperture analyses of variable stars over time using AstroImageJ; creating Spectral Energy Distributions (SEDs) of stars using photometry at multiple wavelengths in AstroImageJ and DS9; and color-magnitude and hydrogen alpha index diagrams for open star clusters using IRAF and DAOphot. Tutorials were then written and combined with screen captures to teach high school astronomy students at Walden School of Liberal Arts in Provo, UT how to perform these same tasks. They analyzed image data using the four software packages, imported it into Microsoft Excel, and created charts using images from BYU's 36-inch telescope at their West Mountain Observatory. The students' attempts to complete these tasks were observed, mentoring was provided, and the students then reported on their experience through a self-reflection essay and concept test. Results indicate that high school astronomy students can successfully complete professional-level astronomy data analyses when given detailed
Hoffman, Nancy, Ed.; Vargas, Joel, Ed.; Venezia, Andrea, Ed.; Miller, Marc S., Ed.
"Minding the Gap" argues that in today's highly competitive, global economy, all young people need a postsecondary education. Yet only one in ten students from the lowest economic quintile in the United States currently earns a postsecondary credential. This timely and instructive book from Jobs for the Future explores policies and…
Novak, D; Doubova, S V; Kawachi, I
To examine factors associated with regular physical activity in Croatian adolescents. A cross-sectional survey among high school students was carried out in the 2013/14 school year. A survey was conducted among 33 high schools in Zagreb City, Croatia. Participants were students aged 17-18 years. The dependent variables were regular moderate to vigorous physical activity (MVPA) and overall physical activity measured by the short version of International Physical Activity Questionnaire and defined as 60 min or more of daily physical activity. The independent variables included family, neighborhood, and high school social capital. Other study covariates included: socio-economic status, self-rated health, psychological distress and nutritional status. The associations between physical activity and social capital variables were assessed separately for boys and girls through multiple logistic regression and inverse probability weighting in order to correct for missing data bias. A total of 1689 boys and 1739 girls responded to the survey. A higher percentage of boys reported performing regular vigorous and moderate physical activity (59.4%) and overall physical activity (83.4%), comparing with the girls (35.4% and 70%, respectively). For boys, high family social capital and high informal social control were associated with increased odds of regular MVPA (1.49, 95%CI: 1.18 - 1.90 and 1.26, 95%CI: 1.02 - 1.56, respectively), compared to those with low social capital. For girls, high informal social control was associated with regular overall physical activity (OR 1.38, 95% CI: 1.09 - 1.76). High social capital is associated with regular MVPA in boys and regular overall activity in girls. Intervention and policies that leverage community social capital might serve as an avenue for promotion of physical activity in youth. Copyright © 2016 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.
Mathematics education is considered as the basic right that all students have to .... Descriptive Statistics on the Total Score of Students. ( ). Minimum. Score .... where Ghanaian students' worst performances were recorded in applying. Also, the ...
Tsurugi, Yoko; Yamamoto, Mieko; Matsuda, Shinya
The purpose of this study was to clarify the actual sexual behavior and attitudes of high school students in Kitakyushu city, Fukuoka and then to develop effective sex education methods for high school students in this region. This study investigated the sexual behavior and attitudes of 1,297 high school students in Kitakyushu by self-administered questionnaire. The differences in their answers by sex, prevalence of sexual intercourse and change in sexual behavior and attitude before and after the sex education lecture were examined. 39.3% of the students had had sexual intercourse and 74.1% answered that they might have sex, if it were with a partner whom they loved. However, they did not have enough knowledge about contraception and sexually transmitted diseases. This result shows that they did not recognize the risks accompanying sexual intercourse. There are significant differences between male and female students in their sexual attitudes. Male students tend to permit premarital sexual intercourse, unfaithfulness, prostitution, hiring a prostitute and abortion. Male students tend to give more approval to the following opinions: both men and women should agree to sexual contact if the partner wants it; men should take the initiative in sexual contact; women should not talk about sex. Many female students answered that women should make their own decisions to have or not to have sex, however a considerable number of female students answered that for their first intercourse, they just agreed with their partner even though they really did not want to do so. After the sex education lecture, the students have more knowledge about contraception and STDs. However, there is no significant difference in their sexual attitudes before and after the lecture. In order to facilitate more desirable and safer sexual behavior among the younger generation, it is not enough to simply give them knowledge about contraception or STDs, etc. To organize more comprehensive sex
... Information Act Office Public Health Image Library (PHIL) E-cigarette use triples among middle and high school students ... ET Contact: Media Relations (404) 639-3286 Current e-cigarette use among middle and high school students tripled ...
Waller, Samara Susan
This study addressed a prevalence of low achievement in science courses in an urban school district in Georgia. National leaders and educators have identified the improvement of science proficiency as critical to the future of American industry. The purpose of this study was to examine parent involvement in this school district and its contribution to the academic achievement of successful science students. Social capital theory guided this study by suggesting that students achieve best when investments are made into their academic and social development. A collective case study qualitative research design was used to interview 9 parent participants at 2 elementary schools whose children scored in the exceeds category on the Science CRCT. The research questions focused on what these parents did at home to support their children's academic achievement. Data were collected using a semi-structured interview protocol and analyzed through the categorical aggregation of transcribed interviews. Key findings revealed that the parents invested time and resources in 3 practices: communicating high expectations, supporting and developing key skills, and communicating with teachers. These findings contribute to social change at both the local and community level by creating a starting point for teachers, principals, and district leaders to reexamine the value of parent input in the educational process, and by providing data to support the revision of current parent involvement policies. Possibilities for further study building upon the findings of this study may focus on student perceptions of their parents' parenting as it relates to their science achievement.
Débora Gomes Machado
Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.
Salive, M E
A shortage of preventive medicine (PM) physicians exists in the United States. Researchers know little about these physicians' earnings and practice characteristics. The American College of Preventive Medicine (ACPM) mailed a survey to all self-identified PM physicians on the American Medical Association (AMA) Physician Masterfile. A total of 3,771 (54%) responded; respondents' sex and region of residence were typical for PM physicians in general, with a slight excess of older physicians and those reporting board certification. A total of 2,664 (71%) were working full time, with median earnings of $85,000 (mean $90,000). Among full-time physicians, relatively higher earnings were associated with the following characteristics: male sex; age 45 to 64 years; major source of income from clinical, business, or industrial sources, rather than governmental or academic; and PM board certification. Full-time PM physicians earned much less than office-based private practitioners in several primary care specialties in 1989. The gap in earnings between PM specialists in government positions and those in the private sector is also substantial. Both disparities may require creative solutions.
Full Text Available AIM: 12-18 years of age reported that risky for internet addiction. To determine the relationship between internet addiction and hopelessness was aimed in this study. METHOD: This study was carried out in a high school which the maximum number of students in a city center and has a profile of student who from every region of this city. It was sampling taken 350 students from 1596 in this high school by using simple random numbers table. It was used adolescent information form, Internet Addiction Inventory and Beck Hopelessness Scale to data collection. In the analysis process, Chi-square, correlation, logistic regression analysis were used. RESULTS: It was found internet addiction between hopelessness in adolescents, bi-directional, moderate and positive relationship. Hopelessness scores of adolescents showing symptoms of internet addiction and who use the internet to surf on the web are high. Adolescents 3.6% of internet addiction profile showed 21.8% per cent were found to be the border of internet addiction. Some of the characteristics of the adolescents at home to the computer, internet usage time and a friend on the relationship between Internet addiction was found to be a significant effect. CONCLUSION: As a result, at home with a computer, internet usage control themselves and dependency profile of adolescents with poor peer relations and adolescents showed that level of hopelessness was found to increase the levels of dependence on the internet. Adolescents in schools, such as feelings of hopelessness, stimulate research and advisory programs offered configuration. [TAF Prev Med Bull 2015; 14(1.000: 7-14
Wendt, Amy; Boffard, John
Exposure to plasma science among future scientists and engineers is haphazard. In the U.S., plasma science is rare (or absent) in mainstream high school and introductory college physics curricula. As a result, talented students may be drawn to other careers simply due to a lack of awareness of the stimulating science and wide array of fulfilling career opportunities involving plasmas. In the interest of enabling informed decisions about career options, we have initiated an outreach collaboration with the Madison West High School Rocket Club. Rocket Club members regularly exhibit their activities at public venues, including large-scale expos that draw large audiences of all ages. Building on their historical emphasis on small scale rockets with chemical motors, we worked with the group to add a new feature to their exhibit that highlights plasma-based spacecraft propulsion for interplanetary probes. This new exhibit includes a model satellite with a working (low power) plasma thruster. The participating high school students led the development process, to be described, and enthusiastically learned to articulate concepts related to plasma thruster operation and to compare the relative advantages of chemical vs. plasma/electrical propulsion systems for different scenarios. Supported by NSF Grant PHY-1617602.
Gofin, Rosa; Avitzour, Malka
To examine the prevalence of traditional and Internet bullying and the personal, family, and school environment characteristics of perpetrators and victims. Students (12-14 years old) in 35 junior high schools were randomly selected from the Jerusalem Hebrew (secular and religious) and Arab educational system (n = 2,610). Students answered an anonymous questionnaire, addressing personal, family, and school characteristics. Traditional bullying and Internet bullying for perpetrators and victims were categorized as either occurring at least sometimes during the school year or not occurring. Twenty-eight percent and 8.9 % of students were perpetrators of traditional and Internet bullying, respectively. The respective proportions of victims were 44.9 and 14.4 %. Traditional bullies presented higher Odds Ratios (ORs) for boys, for students with poor social skills (those who had difficulty in making friends, were influenced by peers in their behavior, or were bored), and for those who had poor communication with their parents. Boys and girls were equally likely to be Internet bullies and to use the Internet for communication and making friends. The OR for Internet bullying victims to be Internet bullying perpetrators was 3.70 (95 % confidence interval 2.47-5.55). Victims of traditional bullying felt helpless, and victims of traditional and Internet bullying find school to be a frightening place. There was a higher OR of Internet victimization with reports of loneliness. Traditional bully perpetrators present distinctive characteristics, while Internet perpetrators do not. Victims of traditional and Internet bullying feel fear in school. Tailored interventions are needed to address both types of bullying.
House, J Daniel
Recent mathematics assessment findings indicate that Native American students tend to score below students of the ethnic majority. Findings suggest that students' beliefs about mathematics are significantly related to achievement outcomes. This study examined relations between self-beliefs and mathematics achievement for a national sample of 130 Grade 8 Native American students from the Trends in International Mathematics and Science Study (TIMSS) 2003 United States sample of (M age = 14.2 yr., SD = 0.5). Multiple regression indicated several significant relations of mathematics beliefs with achievement and accounted for 26.7% of the variance in test scores. Students who earned high test scores tended to hold more positive beliefs about their ability to learn mathematics quickly, while students who earned low scores expressed negative beliefs about their ability to learn new mathematics topics.
Chiado, Wendy S.
Too many of our nation's youth have failed to complete high school. Determining why so many of our nation's students fail to graduate is a complex, multi-faceted problem and beyond the scope of any one study. The study presented herein utilized a thirteen-step mixed methods model developed by Leech and Onwuegbuzie (2007) to demonstrate within a…
Hill, Laura; Ugo, Iwunze
Intended to accompany "Implementing California's School Funding Formula: Will High-Need Students Benefit?," this appendix examines the extent to which school shares of high-need students vary relative to their district concentrations by grouping approximately 950 school districts by their share of high-need students, arraying them into…
Burrus, Jeremy; Jackson, Teresa; Holtzman, Steven; Roberts, Richard D.
This article reports the results of a quasi-experimental study conducted to examine the efficacy of a new time management intervention designed for high school students. Participants were 149 students from a highly selective private high school in the northeastern United States who were in the ninth grade. Half of the students participated in a…
Miele, Anthony M.
The purpose of this study was to determine how the study of number theory might affect high school students' metacognitive functioning, mathematical curiosity, and/or attitudes towards mathematics. The study utilized questionnaire and/or interview responses of seven high school students from New York City and 33 high school students from Dalian,…
Webb, Noreen M.; Nemer, Kariane Mari; Zuniga, Stephen
Studied the effects of group ability composition (homogeneous versus heterogeneous) on group processes and outcomes for high-ability students completing science assessments. Results for 83 high ability students show the quality of group functioning serves as the strongest predictor of high-ability students' performance and explained much of the…
Toenders, F.G.C.; de Putter - Smits, L.G.A.; Sanders, W.T.M.; den Brok, P.J.
Although visually impaired students attend regular high school, their enrolment in advanced science classes is dramatically low. In our research we evaluated the physics learning environment of a blind high school student in a regular Dutch high school. For visually impaired students to grasp
Sesen, Burcin Acar; Tarhan, Leman
This study aimed to investigate the effects of inquiry-based laboratory activities on high school students' understanding of electrochemistry and attitudes towards chemistry and laboratory work. The participants were 62 high school students (average age 17 years) in an urban public high school in Turkey. Students were assigned to experimental (N =…
Full Text Available Using the agency theoretical framework, the study postulates that audit committee attributes can impact significantly, constraining accrual-based distortion of financial reporting credibility and thus improve the quality of financial reporting. To assess our arguments, audit committee size, audit committee financial literacy, audit committee attendance at meetings, audit committee independence and audit meetings frequency of meeting were regressed on financial reporting quality measured by discretionary accruals. The findings for the full sample and negative discretionary accruals sample confirm our expectation that audit committee characteristics have a constraining effect on earnings management. Specifically, audit committee financial expertise, audit committee size, audit committee independence and diligence showed an inverse and significant relationship with earnings management. This is in tandem with theoretical expectations and suggest that increases in these variables we exert a declining influence on earnings management. The study concludes that there is the need for companies to focus on attributes that strengthen the effectiveness of their audit committees.
Xie, Yu; Wu, Xiaogang
Prior research has debated the relative importance of such factors as human capital, political capital and region in determining workers’ earnings in reform-era urban China. This article argues that a main agent of social stratification in contemporary China continues to be the danwei, the work unit. Using data from a 1999 survey we conducted in three large Chinese cities, Wuhan, Shanghai and Xi’an, we assess the extent to which workers’ earnings (including regular wages, bonuses and subsidies) depend on the profitability of their danwei. Results show that the financial situation of the danwei is one of the most important determinants of earnings in today’s urban China. Furthermore, the importance of danwei profitability does not vary by city or by employment sector. PMID:20445771
Le Maire, Daniel; Schjerning, Bertel
-employed can retain earnings and thereby transfer income across tax-years. Secondly, expected income level and income variance are important determinants in choice of occupation. Thirdly, men put more emphasis on expected earnings level, while women appears more risk averse, which contribute to explain why......This paper investigates the relationship between self-employment choice, expected earnings, and uncertainty. Several interesting results emerge from our analysis on Danish longitudinal register data: Firstly, self-employed (taxable) personal income bunch at kink points in the tax system since self...... fewer women are self-employed. Finally, our results suggest that non-western immigrants are marginalized into self-employment. Occupational choice, self-employment, wage-di¤erentials, income uncertainty, risk aversion, overcon…dence, self-selection, gender di¤erences. ...
Thomas, Courtney L.
The effect of hands-on laboratory activities on secondary student learning was examined. Assessment was conducted over a two-year period, with 262 students participating the first year and 264 students the second year. Students took a prequiz, performed a laboratory activity (gas chromatography of alcohols, or photosynthesis and respiration), and…
Globalization has greatly promoted student mobility around the world. Being a developing economy, China witnessed significant growth of students studying internationally, especially with the number of students study at undergraduate programs. However, empirical research on high school students' choice and the decision-making process of pursuing…
Shodavaram, Mary P.; Jones, Lisa A.; Weaver, Laurie R.; Marquez, Judith A.; Ensle, Anne L.
The purpose of this study was to examine suburban high school teachers' beliefs about non-European ancestry immigrant students; more specifically, suburban teachers' beliefs regarding the impact of students' cultural backgrounds on academic performance were examined. Non-European ancestry immigrant students are those students whose ancestral…
Eaton, Danice K; McKnight-Eily, Lela R; Lowry, Richard; Perry, Geraldine S; Presley-Cantrell, Letitia; Croft, Janet B
We describe the prevalence of insufficient, borderline, and optimal sleep hours among U.S. high school students on an average school night. Most students (68.9%) reported insufficient sleep, whereas few (7.6%) reported optimal sleep. The prevalence of insufficient sleep was highest among female and black students, and students in grades 11 and 12. Published by Elsevier Inc.
Toohey, Kelleen; Derwing, Tracey M.
Data from ESL students' records in Vancouver are examined in the light of the BC Ministry of Education's claim that ESL high school students are more successful than students whose first language is English. We argue that the academic achievement of well-to-do students whose parents are skilled workers or entrepreneurs may mask the completion…
Bennett, Kelly Ann
I investigated fifteen junior high counselors' understandings about student dropout, particularly about identification of and interventions for students at risk for dropping out of school. As an educator, I desired to research the phenomenon of student dropout to understand how to better reach these types of students. Research is available…
Chi, Shaohui; Liu, Xiufeng; Gardella, Joseph A.
Service learning typically involves university students in teaching and learning activities for middle and high school students, however, measurement of university students' self-efficacy in science communication is still lacking. In this study, an instrument to measure university students' perceived self-efficacy in communicating science to…
Eales, Jonathan; Laksana, Sangob
Student learning in science is improved by authentic personal experience of research projects and the publication of findings. Graduate students do this, but it is uncommon to find student research and publishing in high school science programs. We describe here the Student Research and Publishing Program (SRPP) established at International School…
G A Shurukhina
Full Text Available In modern society, patriotism is manifested in all spheres of human life and it is understood as a love for the motherland and its people, as a sense of duty and pride for the country, a sense of honor and personal dignity, personal responsibility for occurring events, devotion to the country and its people. Patriotism is a complex concept including patriotic feelings of an individual. In the article, the peculiarities of the manifestation of patriotic feelings in high school students are analyzed on the basis of the system-functional approach. The study involved a group of senior students of secondary comprehensive school, a group of the representatives of the Ministry of Emergency Situations and cadets of a Cadet Corps. Statistically significant differences in sixteen variables characterizing manifestation of patriotic feelings were obtained in the group of cadets, the differences were observed in degrees of manifestation of both harmonic and inharmonic variables. High values were obtained for the variables of the reflective-evaluative component. The personal difficulties have got higher values which indicates a serious and responsible approach of cadets to the manifestation of patriotic feelings. These results were used to formulate correction programs aimed at the harmonization and development of patriotism among representatives of different age groups
Kowitt, Sarah D.; Patel, Tanha; Ranney, Leah M.; Huang, Li-Ling; Sutfin, Erin L.; Goldstein, Adam O.
Although cigarette use by adolescents is declining, emerging tobacco products are becoming increasingly popular and youth may use more than one type of tobacco product. The purposes of this study were: (1) to assess patterns of poly-tobacco use among a representative sample of high school students and (2) to determine how beliefs correlate with poly-tobacco use. Data came from the 2013 North Carolina Youth Tobacco Survey (n = 4092). SAS logistic regression survey procedures were used to account for the complex survey design and sampling weights. Among all high school students in NC in 2013, 29.7% reported current any tobacco use, with 19.1% reporting current poly-tobacco use, and 10.6% reporting current use of only one product. Among poly-tobacco users, 59.3% reported that one of the products they currently used was cigarettes. Positive tobacco product beliefs were found to be significantly associated with poly-tobacco use. Communication campaigns, policy efforts, and future research are needed for prevention, regulation, and control of poly-tobacco use among adolescents, which represents a significant public health problem. PMID:26580636
Strassberg, Donald S; McKinnon, Ryan K; Sustaíta, Michael A; Rullo, Jordan
Recently, a phenomenon known as sexting, defined here as the transfer of sexually explicit photos via cell phone, has received substantial attention in the U.S. national media. To determine the current and potential future impact of sexting, more information about the behavior and the attitudes and beliefs surrounding it must be gathered, particularly as it relates to sexting by minors. The present study was designed to provide preliminary information about this phenomenon. Participants were 606 high school students (representing 98 % of the available student body) recruited from a single private high school in the southwestern U.S. Nearly 20 % of all participants reported they had ever sent a sexually explicit image of themselves via cell phone while almost twice as many reported that they had ever received a sexually explicit picture via cell phone and, of these, over 25 % indicated that they had forwarded such a picture to others. Of those reporting having sent a sexually explicit cell phone picture, over a third did so despite believing that there could be serious legal and other consequences attached to the behavior. Given the potential legal and psychological risks associated with sexting, it is important for adolescents, parents, school administrators, and even legislators and law enforcement to understand this behavior.
Full Text Available Teaching language is an attractive activity both for the teacher and for the acceptor. They can interact together in this act. Teaching English is a challenge for the teachers to make the students interest in English because as we know English is not the first language for some countries in this world including Indonesia. There are various ways and ideas to teach English so that it can be fun and interest to be taught and to be learnt. But those ways and ideas also should be an up date method and also use a modern technology to be implemented. Along with the development of modern technology, the teachers should involve with it and make it as a part of English teaching tools. Two of the famous and sophisticated tools are computer and the internet. These things have a close relation to be urgent equipment for people. In this article, the writer wants to purpose the use of online games as a way to teach English for junior high school. Te article aims to give another teaching alternative in attracting the junior high school students to learn English in funny and enjoyable way. Through online games they do not only can play the various games but also indirectly they do the exercises of English skills.
Full Text Available This study is one of the first to estimate the impact of “inclusive“ science, technology, engineering, and mathematics (STEM high schools using student-level data. We use multiple statistical strategies to estimate the effect on student achievement from 2 years of attendance at six such high schools in Ohio. The results indicate that two schools had positive effects on science achievement that appear to come at the expense of achievement in social studies. The other schools had negligible or, often, negative effects across both STEM and, particularly, non-STEM subjects. These results are consistent with studies indicating that inclusive STEM schools typically focus on problem-based, personalized learning rather than science and mathematics content. The analysis also reveals the importance of accounting for students’ prior test scores in science, in addition to math and reading, when estimating models that use only 1 year of prior test score data—something that existing studies fail to do.
Farkas, George; And Others
Analyses of National Longitudinal Survey data indicate that cognitive skill level affects access to high-skill occupations and earnings. Lower cognitive skill levels for African Americans and U.S.-born Mexican Americans explain a substantial proportion of income differences between these groups and European Americans but not the gender gap in pay…
EPA has given the Charles River a grade of A- for bacterial water quality in the river during 2017. This is only the second time the river has earned a grade as high as an A-minus, and both have occurred within the past five years.
Xiuli Zhu; Lianjun Li; Yunkui Xue
This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in stateowned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-stateowned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.
Full Text Available This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in state-owned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-state-owned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.
Klausen, Trond Beldo
wages among private sector employees. This applies to both genders, but the differences are stronger among male employees. The analyses of long-term wages reveal a more homogeneous pattern. Mature graduates earn less in all the years investigated. The wage differences are greatest among male graduates...... for a longer period of time and to control for more labour market-relevant variables than any previous study of graduation age and earnings. The results show that graduation age has either a slightly positive or an insignificant impact on starting wages within the public sector or a negative impact on starting...... employed in private enterprises, and the gap increases throughout their careers....
Grosse, Guido; Lantuit, Hugues; Gärtner-Roer, Isabelle
1000 references to theses covering the period 1947-2009 and includes degree-earning theses from bachelor to doctoral and even professorial habilitation theses. The increasing number of thesis references starts to reflect the diversity as well as focus regions in permafrost-research. Theses currently originate from 22 countries and 10 languages. All references in PYRN-Bib are translated into English to guarantee a wider distribution. PYRN-Bib opens the door to assess to highly valuable scientific work previously hidden either by language barriers or archive dust. PYRN-Bib is a unique tool for finding information about previous student research on permafrost topics. Such theses, often the backbone of modern research, are otherwise spread over hundreds of university libraries and hard to find or even know about. We encourage students who do research in a permafrost-related topic to submit their thesis after graduation.
Castle, Megan; Cleveland, Charlotte; Gordon, Diana; Jones, Lynda; Zelinski, Mary; Winter, Patricia; Chang, Jeffrey; Senegar-Mitchell, Ericka; Coutifaris, Christos; Shuda, Jamie; Mainigi, Monica; Bartolomei, Marisa; Woodruff, Teresa K
The lack of a national reproductive biology curriculum leads to critical knowledge gaps in today's high school students' comprehensive understanding of human biology. The Oncofertility Consortium developed curricula that address the basic and clinical aspects of reproductive biology. Launching this academy and creating easy-to-disseminate learning modules allowed other universities to implement similar programs across the country. The expansion of this informal, extracurricular academy on reproductive health from Northwestern University to the University of California, San Diego, Oregon Health & Science University, and the University of Pennsylvania magnifies the scope of scientific learning to students who might not otherwise be exposed to this important information. To assess the experience gained from this curriculum, we polled alumni from the four centers. Data were collected anonymously from de-identified users who elected to self-report on their experiences in their respective reproductive science academy. The alumni survey asked participants to report on their current academic standing, past experiences in the academy, and future academic and career goals. The results of this national survey suggest the national oncofertility academies had a lasting impact on participants and may have contributed to student persistence in scientific learning. © 2016 by the Society for the Study of Reproduction, Inc.
César Medeiros Cupertino
Full Text Available Este artigo promove um estudo de caso de uma das maiores instituições financeiras brasileiras da década de 90: o Banco Nacional S.A. (BNSA. O BNSA teve sua intervenção decretada pelo Banco Central do Brasil em 1995, após ser identificada a existência de ativos insolventes, originados por gerenciamento fraudulento dos lucros da entidade. O estudo visa investigar a gestão fraudulenta de lucros do Banco Nacional S.A., tanto nos seus aspectos motivadores, quanto em relação aos seus efeitos na composição patrimonial da entidade. A abordagem metodológica contempla: (i pesquisa explicativa, quanto aos objetivos do estudo; (ii estudo de caso, quanto aos procedimentos aplicados e (iii pesquisa qualitativa, quanto à abordagem do problema. Constatou-se que pode haver interesses inconciliáveis entre o agente e o principal, conforme disciplinado pela teoria da agência. O artigo, ainda, ressalta a importância do conhecimento dos dados financeiros na identificação dos fatos de interesse, dos ajustes pertinentes e da correta evidenciação da situação patrimonial da entidade.This paper features a case study of one of the main Brazilian banks of the 90's: Banco Nacional S/A (BNSA. The bank had its intervention decreed by Central Bank of Brazil in 1995, after the existence of insolvent assets, originated by fraudulent earnings management, were identified. The study aims to investigate the fraudulent earnings management of BNSA, both in motivational aspects and in relation of the effects in its balance sheet structure. The methodological approach of the study encompasses: (i an explanatory research, regarding the intended aim of the study; (ii case study, regarding the applied procedures; and (iii a qualitative research, regarding the approach to the problem. It was concluded that irreconcilable conflicts of interest might occur between the agent and the principal, according to the Agency Theory. The paper also emphasizes the importance of
Toenders, Frank G. C.; de Putter-Smits, Lesley G. A.; Sanders, Wendy T. M.; den Brok, Perry
Although visually impaired students attend regular high school, their enrolment in advanced science classes is dramatically low. In our research we evaluated the physics learning environment of a blind high school student in a regular Dutch high school. For visually impaired students to grasp physics concepts, time and additional materials to support the learning process are key. Time for teachers to develop teaching methods for such students is scarce. Suggestions for changes to the learning environment and of materials used are given.
Full Text Available Abstract Background Sleep patterns and habits in high school students in Iran have not been well studied to date. This paper aims to re-address this balance and analyse sleep patterns and habits in Iranian children of high school age. Methods The subjects were 1,420 high school students randomly selected by stratified cluster sampling. This was a self-report study using a questionnaire which included items about usual sleep/wake behaviours over the previous month, such as sleep schedule, falling asleep in class, difficulty falling asleep, tiredness or sleepiness during the day, difficulty getting up in the morning, nightmares, and taking sleeping pills. Results The mean duration of night sleep was 7.7 h, with no difference between girls, boys, and school year (grade. The mean time of waking in the morning was not different between genders. About 9.9% of the girls and 4.6% of the boys perceived their quality of sleep as being bad, and 58% of them reported sleepiness during the day. About 4.2% of the subjects had used medication to enhance sleep. The time of going to bed was associated with grade level and gender. Sleep latency was not associated with gender and grade leve, l and 1.4% experienced bruxism more than four times a week. Conclusion Our results are in contrast with that of previous studies that concluded sleep duration is shorter in Asia than in Europe, that boys woke-up significantly later than girls, and that the frequency of sleep latency category was associated with gender and grade level. The magnitude of the daytime sleepiness, daytime sleepiness during classes, sleep latency, and incidences of waking up at night represent major public health concerns for Iran.
Drotos, Stephanie M.; Cilesiz, Sebnem
Facilitating economically disadvantaged students' access to higher education is an important goal of educational policy. However, some practices toward this goal are based on theories and assumptions not informed by the students' conditions or needs. The purpose of this study was to understand the challenges faced by students from high poverty,…
Humlum, Maria Knoth; Smith, Nina
We estimate the effect of school size on students' long-term outcomes such as high school completion, being out of the labor market, and earnings at the age of 30. We use rich register data on the entire population of Danish children attending grade 9 in the period 1986-2004. This allows us...... school size and alternative measures of long-term success in the educational system and the labor market. The positive impact of school size seems mainly to be driven by boys, students from families with a low educational level and students attending schools in urban areas....