Graduate School and University Center Archives Finding Aid - Record Group IV: Committee Records

This is part of the finding aid to the Graduate School and University Center (GSUC) Archives. Record Group t IV is records from various GSUC committees.

Professional accounting qualifications of audit committee membership : implications for curriculum and learning

A useful attribute of the audit committee is to have accounting financial experts on that committee of the Board. Defond, Haan and Hu (2005) argue there is a positive market reaction to the appointment of such experts. This study analyses how many qualified accountants there are on the Boards of Australia’s largest companies. The study finds that, while many Boards have at least one qualified financial accountant on their audit committee, the great majority of members are not qualified accountants. The paper considers whether this paucity of professionally qualified accountants on audit committees has any implications for the curriculum development and learning objectives of corporate governance and related topic areas within the disciplines of accounting and auditing in undergraduate and graduate professional accounting programs within the international tertiary education sector?

Red wine consumption increases antioxidant status and decreases oxidative stress in the circulation of both young and old humans

Background: Red wine contains a naturally rich source of antioxidants, which may protect the body from oxidative stress, a determinant of age-related disease. The current study set out to determine the in vivo effects of moderate red wine consumption on antioxidant status and oxidative stress in the circulation.
Methods: 20 young (18–30 yrs) and 20 older (≥ 50 yrs) volunteers were recruited. Each age group was randomly divided into treatment subjects who consumed 400 mL/day of red wine for two weeks, or control subjects who abstained from alcohol for two weeks, after which they crossed over into the other group. Blood samples were collected before and after red wine consumption and were used for analysis of whole blood glutathione (GSH), plasma malondialdehyde (MDA) and serum total antioxidant status.
Results: Results from this study show consumption of red wine induced significant increases in plasma total antioxidant status (P < 0.03), and significant decreases in plasma MDA (P < 0.001) and GSH (P < 0.004) in young and old subjects. The results show that the consumption of 400 mL/day of red wine for two weeks, significantly increases antioxidant status and decreases oxidative stress in the circulation.
Conclusion: It may be implied from this data that red wine provides general oxidative protection and to lipid systems in circulation via the increase in antioxidant status.

State Political Action Committee Financing and the 2008 Presidential Election: A Detailed Look at Mitt Romney and the Commonwealth PACs

This study looks at the historical context in which PACs developed, as well as the current legal environment in which they operate. It will also briefly discuss the legal and procedural challenges that candidates face and the ways in which PACs alleviate some of these pressures in ways that presidential committees cannot. An understanding of the strategic dilemmas which cause candidates to seek extraneous structures through which to establish campaign networks is essential to extrapolating the potential future of campaign finance strategy. Furthermore, this study provides an in-depth analysis of the state Commonwealth PACs both in terms of fundraising and spending, and discusses the central issues this state PAC strategy raises with respect to campaign finance law. The study will conclude with a look into the future of campaign financing and the role these state-level PACs may play if current rules are not revised.