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- Creator:
- Mitchell, André R. S.
- Description:
- Statement of Problem: The Financial Accounting Standards Board (FASB) has been working with the International Accounting Standards Board (IASB) to converge U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). However, there are differences between the two accounting standards. What are the differences between U.S. GAAP and IFRS? How will the differences and the convergence project affect the United State's economy, companies, or the accounting profession as a whole? Sources of Data: 2007 Current Text, International Financial Reporting Standards, The CPA Journal, Journal of Accountancy, Price Waterhouse Coopers, Deloitte & Touche, Yahoo Finance, CFO.com, The Business Times Singapore, Accounting Today, Lawyers Weekly, American Institute of Certified Public Accountants, United States Law Firm Group, and Accountancy Ireland. Conclusion Reached: Based on the research performed, there are more similarities between U.S. GAAP and IFRS than there are differences. In addition, some differences ultimately equate to the same conclusion under both accounting standards. The convergence to IFRS should not negatively affect the U.S. economy, companies, or the accounting profession. Furthemore, IFRS typically results in a higher net income than U.S. GAAP.
- Resource Type:
- Masters Thesis
- Campus Tesim:
- Sacramento
- Department:
- Business Administration
- Creator:
- Macias, Paul
- Description:
- Statement of Problem: In spring, 2007, I instructed a section of College Composition in which I found myself guiding students toward a rhetorical model based in individual authority, despite my intentions to encourage a more inquiry- or dialogue-based model of authority. This experience caused in me these beliefs: claim to individual authority can be defined and found in student writing; student writing that makes claim to individual authority can be distinguished from student writing that doesn't; and both institutional and instructor texts, as well as instructor discourse, can be correlated with a student writer's tendency to persuade by means of individual authority. Sources of Data: I collected institutional curriculum and four bodies of research from four different College Composition classrooms, each of which includes instructor texts (syllabus and assignment sheet), instructor discourse (oral description of assignment sheet), and student texts (essays in response to assignment sheet). I analyzed two of these bodies of research. Conclusions Reached: Claim to individual authority can be defined and found in student writing. Student writing that makes claim to individual authority can be distinguished from student writing that doesn't. Both institutional and instructor texts, as well as instructor discourse, can be correlated with a student writer's tendency to persuade by means of individual authority.
- Resource Type:
- Masters Thesis
- Campus Tesim:
- Sacramento
- Department:
- English
- Creator:
- Coward, Alice L. and Rosales, Darci C.
- Description:
- Social work champions social justice a belief that everyone is entitled to equal opportunity. Post secondary education should be open to all students. Individuals have a right to higher education and should not be discriminated against based upon their race, ethnicity, class, or gender. Accessibility for underrepresented minority (URM) students is a goal of the Academic Excellence Workshop (AEW) intervention program for Math Engineering and Science Achievement (MESA) majors at Santa Rosa Junior College. This project is a macro evaluative study of the program. Literature looking at the historical content of the MESA Program, Philip Michael Triesman's founding study, and the differences between four year and community college attenders as they relate to access, retention, persistence, and degree attainment were reviewed. The empirical research was derived from archival data gathered from MESA enrollment forms and academic transcripts. Descriptive and inferential statistics were used on the gathered data. The researchers hypothesized that participation in the AEW would positively impact URM student's grade point average in math, engineering, and science courses. Using an independent t-test, the researchers found no significant evidence to support the hypothesis. The research study was limited and did not take into consideration the secondary benefits of participating in the AEW that could influence student's academic success, retention, and persistence in STEM courses. The researchers conclude that future evaluations of AEW programs would benefit from a holistic approach incorporating both quantitative and qualitative research methods.
- Resource Type:
- Masters Thesis
- Campus Tesim:
- Sacramento
- Department:
- Social Work
- Creator:
- Anhar, Michael N.
- Description:
- The central issue of creating ideal conditions for teaching and learning has been extensively examined from multiple perspectives. However, while the growing prominence of the student-centered perspective in particular has led to a considerable body of knowledge about student-centered education (i.e., pedagogy), there exists a lack of explicit knowledge about student-centered communication (i.e., interaction). To address this gap in the literature, a convenient sample of faculty members from the Communication Studies and English Departments at CSU Sacramento audio recorded one of their own class meetings. Transcripts of these recordings were analyzed in order to develop a taxonomy of the types of student-centered verbal messages teachers express in the university classroom and complimentarily to determine which message types yield substantive student verbal responses. Investigative efforts resulted in the emergence of a 4-category taxonomy of student-centered verbal messages and the tentative selection of a core category of messages that discernibly albeit rarely yielded substantive student verbal responses. Most usefully, the final analysis of this study revealed that instructors who are serious about cultivating substantive student verbal responses ought to focus on expressing verbal messages that elicit student input while simultaneously avoiding response inhibiting practices, which effectively silence students.
- Resource Type:
- Masters Thesis
- Campus Tesim:
- Sacramento
- Department:
- Communication Studies
- Creator:
- Anderson, Summerlynn Jean
- Description:
- Memory research has shown mixed results concerning how emotional information is processed (see Christianson, 1992, for review). One individual difference found to relate to emotional processing (Belsky et al., 1997; Laible, 2004) and understanding (de Rosnay & Harris, 2002) is attachment security. Further, because coping strategies are believed to reflect behavioral outcomes of emotion regulation (Contreras et al., 2000), how children cope with emotional situations may also predict their memory for such experiences. The present study aimed to examine attachment qualities and coping strategies as individual differences predicting recall of emotional and attachment-related events. Children ranging from 7.5- to 12.5-years of age viewed a slideshow exhibiting stories that varied in emotion and attachment relatedness. The following week, children were asked to freely recall the pictures and stories, and they completed attachment and coping measures. Results showed children's attachment security predicted recall of high attachment-related events, specifically separation scenarios. To understand better these results, attachment security was divided into subscales for parental availability and children's dependency. Findings indicated that children who perceived the parent as more available recalled more attachment-related stimuli, specifically those involving separation. These results indicate that attachment-related events may be processed differently than emotional, but less attachment evoking events, and that memory for such events may be influenced by individual differences in attachment security, particularly how available the child perceives the caregiver.
- Resource Type:
- Masters Thesis
- Campus Tesim:
- Sacramento
- Department:
- Graduate and Professional Studies in Education
- Creator:
- Alaniz, Dolores
- Description:
- This thesis investigates implementation of the California Case Management System (CCMS) in Sacramento County. CCMS is the information technology system used by California courts, and is funded through the Trial Court Funding Act of 1997 and the Trial Court Facilities Act of 2002. The system is evaluated using an implementation analysis framework and a set of best practices criteria for information technology transitions. It is recommended that the Legislature require the Administrative Office of the Courts adopt a reporting structure and process to increase accountability, mitigate risks, justify appropriations, and report budgetary expenditures. Sources consulted included case studies, project management reports, books, professional journals and scholarly articles.
- Resource Type:
- Masters Thesis
- Campus Tesim:
- Sacramento
- Department:
- Public Policy and Administration
- Creator:
- Aggarwal, Nidhi
- Description:
- Virtualizing physical resources of a computer system can improve resource sharing and utilization. Virtualization is the pooling and abstraction of resources in a way that masks the physical. nature and boundaries of the resources from the users. The goal of this project was to analyze primarily the performance aspects of virtualization and understand security implications. This project report presents an overview of virtualization and discusses the key technologies behind it. The report then analyzes the key features of the Intel® Virtualization Technology and AMD® SVM Technology for hardware virtualization, outlining the new instructions and hardware extensions introduced. A detailed performance analysis of various virtual environments and technologies are presented. Initially, comparison between physical and virtual environment is made at the architectural level by analyzing the perl, anagram and gee benchmarks using Simics execution environment. Then, the report presents the performance data for another benchmark (SPEC2006) for three different Virtual Machine Monitors (VMMs) and provides a detailed performance analysis of the VMMs. A detailed analysis of Xen is included based on the profiling done using Xenoprof to highlight the causes behind the performance bottlenecks. Finally, security aspects of virtualization are discussed and analyzed.
- Resource Type:
- Project
- Campus Tesim:
- Sacramento
- Department:
- Computer Engineering
- Creator:
- Teleten, Larisa and Afshar, Neda
- Description:
- High turnover and low job satisfaction are long standing problems within the nursing profession. Attempts at rectifying these trends have included more recently, mentor-based residency programs of various lengths and kinds. This study examines the results of local and national responses to a standardized pre-post survey meant to measure job satisfaction among residency program participants at two distinct points along the new employee continuum. Survey results from participants in the University of California, Davis Medical Center (UCDMC) program were compared to the results at 39 other University Health System Consortium (UHSC) institutions. At UCDMC, participation in the mentoring program was totally voluntary. Nurses were recruited to join the program during their hospital orientation. Invitations were followed up by email and VOCERA contact within one week of orientation. RN participants included new graduates, transfers to new specialty floors and new RN hires from a wide demographic spectrum. Survey scores for UCDMC nurses at the six-month mark were compared to the results at other UHSC institutions and found to be above the McCloskey/Mueller Satisfaction Scale (MMSS) mean in each of seven subscale areas under consideration. Within the organization itself, it was found that UCDHS nurses at the six-month stage registered positive changes in all but one of the satisfaction subscale areas. The exception was the praise and recognition subscale, which declined at six months. The results of the study confirm that praise and recognition are significant factors in RN perceptions of job satisfaction. Residency programs offer great promise for decreasing nursing turnover and increasing job satisfaction. Given the results of the UCDMC study, additional research into the ways that praise and recognition influence job satisfaction and, ultimately, retention should be further explored. An additional policy recommendation to HRSA would be to encourage a more standardized approach to data collection among its funded programs.
- Resource Type:
- Masters Thesis
- Campus Tesim:
- Sacramento
- Department:
- Nursing
- Creator:
- Adhikari, Ramesh K.
- Description:
- This study examines empirically the potential causal link between financial development and output growth in each of sixteen countries that have experienced sustained economic growth in the postwar period within a multivariate vector autoregressive (VAR) framework. I use three time series methodologies such as usual Granger causality approach, modified causality test of Toda· and Yamamoto (1995) and vanance decompositions to examine interrelationships between variables in the VAR system for the same data set. I find mixed results on the direction of causality and the results vary with respect to the type of test employed. Using annual time series data from 1960 to 2004 and a Granger causality approach, I find no evidence of causality in either direction in twelve countries, bi-directional causality in two countries, one-way causality from growth to finance in two countries and no one-way causality from finance to growth for any of the countries examined. Although the results are somewhat sensitive to the type of causality tests employed, the general conclusion is that financial development and output growth are causally independent at annual frequencies. This casts doubts on claims that financial development leads output growth. Therefore, more empirical studies and the need for broadening the econometric approach are called for before making any general conclusion about this relationship.
- Resource Type:
- Masters Thesis
- Campus Tesim:
- Sacramento
- Department:
- Economics
- Creator:
- Dowden, Bradley Harris
- Description:
- The book is designed to improve your critical thinking skills. The skills are a complex weave of abilities that help you get someone's point, generate reasons for your own point, evaluate the reasons given by others, decide what to do or what not to do, decide what information to accept or reject, explain a complicated idea, apply conscious quality control as you think, and resist propaganda. Your most important critical thinking skill is your skill at making judgments─not snap judgments that occur in the blink of an eye, but those that require careful reasoning. More specific topics are how to recognize claims, issues, arguments, and explanations, including how to distinguish them from each other and how to evaluate them. Special attention is given to evaluating information, judging the credibility of sources of information, and writing more clearly and with the appropriate precision for the situation. The book teaches how to distinguish deductive arguments from inductive arguments, and how to recognize and display their logical forms. There is an introduction to Venn diagrams and Sentential Logic. The book also focuses on how to detect the major fallacies of reasoning and how not to be overly critical of other peoples' reasoning. Special attention is given to reasoning about what causes what, and more generally to scientific reasoning and pseudo-scientific reasoning. After every few paragraphs, there are questions for the reader with answers and explanations. The end of each chapter contains a summary, a glossary, and many exercises or examination questions, a quarter of which contain answers and explanations.
- Resource Type:
- Learning Object
- Campus Tesim:
- Sacramento