Bondage and Discipline, Dominance and Submission, and Sadism and Masochism (BDSM) Identity Development

Identity shapes how people make sense of the world. Sexual minorities’ sexual orientations and gender identities fall outside of heteronormative categorizations. Adults engage in diverse relationships: many of them fall outside of heteronormative boundaries. As an instrument of social justice, Adult Education can be a site for BDSM identity development.

Designing for Dual Submission of ETDs

The main objective is to get participants thinking about how they can solve problems associated with a dual submission of ETDs. Many institutions choose to archive ETDs in their repositories, but also mandate, insist, or permit ETDs to be submitted to ProQuest via the UMI ETD Administrator. The Administrator offers a no-submission-fee route for ETD inclusion in ProQuest’s ubiquitous subscription databases. At FIU, after deciding on a mandatory ETD Policy in July 2011, we considered moving from a payment/snail mail submission to altogether scrapping submission to ProQuest; however, our librarians made a case for keeping at least an option for ProQuest submission. After consideration of all the options, implementing the UMI ETD Administrator seemed the most logical because it relieves payment, paperwork, and snail mail. Unfortunately, the UMI ETD Administrator creates as many problems as it solves e.g., the dual submission. According to the Berkman Center’s Good Practices for University Open-Access Policies, the university should offer to make additional deposits outside of the institutional repository. Thus, we sought to find a way for the students to only submit once to our DigitalCommons Institutional Repository. By June 2012, we manually triaged our first batch of ETDs from our DigitalCommons to the UMI ETD Administrator; however, since that first batch we have identified problems with metadata submission, entering student information, and the ETD Administrator default setup. For instance, with our second batch, we eliminated discrepancies with the department field; in our third batch, we eliminated concerns with FERPA and submitting student information; in our fourth batch, we look to cut down the time of each manual submission. Attendees, with institutions considering the ETD Administrator, should expect to anticipate and solve several issues associated with implementing the system in conjunction with an institutional repository. Attendees, who work with both the ETD Administrator and an Institutional Repository, should expect to gain new ideas for eliminating a dual submission for students, a quicker publication turn around, and/or decreased workflow time.

Shareholder ratification of the auditor and audit market competition

In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit quality (as measured by clients’ earnings management). The dissertation is motivated from the recent recommendation of the U.S. Treasury’s Advisory Committee on Auditing Profession (ACAP) regarding the submission of auditor selection for shareholder ratification votes. The ACAP suggests that this practice may improve the competition in the audit market; yet, there is no empirical evidence supporting the ACAP’s recommendation. My dissertation attempts to fill the gap in the literature on an issue of current interest to the auditing profession. I find that firm size, CEO-Chair duality, insider ownership and institutional ownership are associated with the submission of auditor selection for shareholder ratification vote. However, I do not find an association between audit committee variables and the submission of auditor selection for shareholder ratification vote. The second essay investigates the association between auditor ratification and audit fees. Audit fees are higher in firms that submit auditor selection for shareholder ratification. The finding is not consistent with the increased price competition predicted by the ACAP. The third essay of my dissertation examine whether the submission of auditor selection for shareholder ratification is associated with earnings management. I find that firms that submit auditor selection for shareholder ratification are more likely to have lower level of earnings management. Overall, the results suggest that the same factors that are associated with higher quality monitoring also may be associated with the submission of auditor selection for shareholder ratification vote. The results call into question the one-size-fits-all approach recommended by the ACAP.

New media data to identify student training needs

The main objective is to exhibit how usage data from new media can be used to assess areas where students need more help in creating their ETDs. After attending this session, attendees will be able to use usage data from new media, in conjunction with traditional assessment data, to identify strengths and weaknesses in ETD training and resources. The burgeoning ETD program at Florida International University (FIU) has provided many opportunities to experiment with assessment strategies and new media. The usage statistics from YouTube and the ETD LibGuide revealed areas of strength and weakness in the training resources and the overall ETD training initiative. With the ability to assess these materials, they have been updated to better meet student needs. In addition to these assessment tools, there are opportunities to connect these statistics with data from a common error checklist, student feedback from ETD workshops, and final ETD submission surveys to create a full-fledged outcome based assessment program for the ETD initiative.

Private Club Financial Performance

This article reveals the median financial results for the club industry for 2011 using 24 financial ratios. The results are based on the submission of balance sheet and selected income statement numbers from 80 clubs. The ratios are reported as median results for the entire sample as well as the median results for the top and low performing clubs delineated by return on assets. The biggest differences between the two extreme groups of clubs are (1) average collection period, (2) operating cash flows to current liabilities and long-term debt, (3) fines interest earned, (4) fixed charge coverage ratio, (5) food and beverage inventory turnovers, (6) profit margin, (7) return on assets, (8) operating efficiency ratio, (9) labor cost percentage.

Shareholder Ratification of The Auditor and Audit Market Competition

In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit quality (as measured by clients’ earnings management). The dissertation is motivated from the recent recommendation of the U.S. Treasury’s Advisory Committee on Auditing Profession (ACAP) regarding the submission of auditor selection for shareholder ratification votes. The ACAP suggests that this practice may improve the competition in the audit market; yet, there is no empirical evidence supporting the ACAP’s recommendation. My dissertation attempts to fill the gap in the literature on an issue of current interest to the auditing profession. I find that firm size, CEO-Chair duality, insider ownership and institutional ownership are associated with the submission of auditor selection for shareholder ratification vote. However, I do not find an association between audit committee variables and the submission of auditor selection for shareholder ratification vote. The second essay investigates the association between auditor ratification and audit fees. Audit fees are higher in firms that submit auditor selection for shareholder ratification. The finding is not consistent with the increased price competition predicted by the ACAP. The third essay of my dissertation examine whether the submission of auditor selection for shareholder ratification is associated with earnings management. I find that firms that submit auditor selection for shareholder ratification are more likely to have lower level of earnings management. Overall, the results suggest that the same factors that are associated with higher quality monitoring also may be associated with the submission of auditor selection for shareholder ratification vote. The results call into question the one-size-fits-all approach recommended by the ACAP.