This paper investigates the potential procyclical effects of fair value accounting (FVA). If FVA adjustments result in increased accounting profits with the recognition of transitory gains through a firm's profit and loss (P&L), and if management incorrectly assesses the persistence of the unrealised gains, these increased profits may be paid out as dividends. This has the potential to increase leverage and risk for these firms, thereby also possibly amplifying economic cycles. A study by Goncharov and Van Triest (2011:59) on Russian firms found that FVA adjustments are persistent in future earnings; however, no empirical evidence was found to support an increase in dividends in response to unrealised FVA gains. By contrast, when the setting is limited to South African banks only, De Jager (2015:157) found that South African banks have paid the full amount of any unrealised transitory gains as dividends. This study focuses on the effects of FVA adjustments on dividend policy for South African firms, as represented by the firms included in the FTSE/JSE Top 40 Index. This furthers De Jager's (2015) study by extending the investigation of the dividend relevance of FVA adjustments from the major South African banks, to South African large firms in general. The results of a panel regression of the net profit of these firms reveal that unrealised FVA adjustments do have a persistent influence on future earnings, indicating that these adjustments contain both transitory and persistent elements. A further panel regression of the annual dividends declared by these firms indicates that dividend payments do include a portion of unrealised FVA gains, as expected by the persistent nature of a portion of these unrealised FVA gains.

This study was designed to explore, identify, and examine how African-American males were able to persist in the College of Engineering at Virginia Tech. The findings were used to gain insight to how some African-American males persevere in engineering disciplines and others do not. In addition, the study was designed to better understand the institutional barriers that were perceived as having to overcome in order to persist as an engineering student and to pinpoint the factors that most influenced their decision to pursue engineering. It was also intended that this study would provide the groundwork for the development of a conceptual model that would have implications for recruiting, retaining, and graduating African-American males. Such a conceptual model would complement existing literature related to academic success and achievement in higher education. The primary sources of collecting data were focus groups, individual interviews, and biographical questionnaires. These research methods allowed African-American males to share their stories and experiences in their own words. A total of 42 African-American males participated in the study. The participants were divided into five sample-groups: (1) Ultimate-Persistent Group, African-American males who were former engineering students but who had already graduated with an engineering degree from Virginia Tech; (2) Exemplary-Persistent Group, African-American male engineering students who were categorized as juniors and/or seniors with a 2.5 QCA or higher; (3) Satisfactory-Persistent Group, African-American male engineering students who were categorized as juniors and/or seniors with a 2.0 - 2.5 QCA; (4) Unsatisfactory-Persistent Group, African-American male engineering students who were categorized as juniors and/or seniors with less than a 2.0 QCA; (5) Non-Persistent Group, African-American males (former engineering students) who left engineering but were classified as juniors and/or seniors based on the number of years enrolled in the university. Data were analyzed using the grounded theory method. The findings of the study clearly indicated that a number of factors influenced these African-American males' interest and skill development in math, science, and engineering. Such salient factors were family members, teachers, role models, science and math programs, and participants' genuine interests in such subject areas. In many ways, the factors that were identified as influencing these African-American males' decision to pursue engineering were also identified as being instrumental in helping them persist in engineering. More specifically, these factors were the following: commitment to engineering, familial support, integration in the social and academic environment, connection or link with academic resources, clear goals with a realistic plan of action, regular interaction with African-American and non-African-American peers, both politically and academically sound, and a sense of racial identity. When these factors were low and/or absent, the researcher discovered that these African-American males had more difficulty persisting and were more likely to transfer out of the College of Engineering. This was especially the case for the Unsatisfactory Persistent Group and Non-Persistent Group. Similar to Delores Scott's (1995) findings, those African-American males who did persist and/or graduate stated that they were determined to succeed in engineering so they could prove to those individuals, who doubted they could be successful in the College of Engineering, that they would get their engineering degrees. This underpinning of determination served as motivation for many of the sample groups, such as the Ultimate-Persistent Group, Exemplary-Persistent Group, and Satisfactory-Persistent Group. / Ph. D.

This mixed-methodological study determined which factors contributed to undergraduate student attrition, and evaluated reasons ten undergraduate engineering students failed to complete their engineering degree at a major western research university. Institutional data were collected on engineering students over a multi-year period. These data were separated into groups of engineering students who persisted to the Junior year of their undergraduate engineering program (persisters), and those students who left their engineering program before their Junior year (nonpersisters). A quantitative analysis comparing these two groups of students uncovered significant predictors of persistence/nonpersistence in the engineering program. Qualitative inquiry was used to identify factors leading to nonpersistence from the perspective of ten nonpersisting student volunteers from the institutional data population. Together, the quantitative and qualitative methods of inquiry formed a mixed-methodological study which provided a vivid picture of the challenges facing a major western research university regarding persistence of engineering undergraduates. Descriptive and inferential statistical analysis of the institutional data collected on engineering undergraduate students uncovered several factors predictive of persistence/ nonpersistence. These include projected age at graduation, high school GPA and ACT scores, residency status, scholarship, and financial aid. Common themes for ten students who dropped out of engineering included individual factors such as poor academic performance, feeling unprepared for demands of the engineering program, difficulty fitting into engineering, and institutional factors such as disappointment with engineering advising. New concepts uncovered in this paper, which were not prevalent in existing research, include a deeply emotional attachment between participants and the concept of being an engineer, a deeper understanding of student’s sense of loss and failure, and their easy transition from engineering to another major.

The problem addressed in this study was that the Compass Learning Odyssey program, a self-paced online intervention, was being utilized to allow middle school students at the target school to recover course credits in the core subjects of language arts, mathematics, science, and social studies, but its effectiveness had not been studied. The Compass Learning Odyssey program provided remediation opportunities for students who had failed one or more academic core courses and allowed for credit retrieval, course completion and grade promotion. The purpose of this study was to determine the impact of the implementation of summer credit retrieval online program on the overall retrieval of credits by all Grade-8 student participants and student participants in subgroups of gender and ethnic groups. The credit retrieval program had been in effect in the school since the 2006-2007 school year, but its effectiveness had not been studied. The researcher used de-identified retrospective data to answer the research questions. One-way analysis of variance and t tests were conducted to determine for each year and overall for the 4 years if there was a statistically significant difference in the impact of the implementation of the summer credit retrieval online program on (a) the overall retrieval of credits by Grade-8 students in the summer program, (b) the quality points earned by gender and ethnic subgroups, (c) the students retrieving core credits, and (d) the core courses retrieved by gender and ethnic groups.The results of the study showed that all students passed the quarter modules with at least a grade of D, with 75% of students making average progress with a grade of C. There was not a statistically significant difference between subjects studied. Ninety-three percent of the students participating in the summer credit retrieval program were able to recover enough core credits to be promoted. Suggestions for program improvements and recommendations for future research are included.

No description available.

The quality of STEM in higher education is widely recognized as an important issue. There is tremendous amount of concern around persistence, retention, and attrition for under-represented minority students (URMs) majoring in STEM disciplines. Retaining this population of students in the different STEM discipline is also a major concern for educators and policy makers in the United States. Student interest is there, however, problems arise when course work becomes challenging. As a result, students tend to lose confidence and change their majors. The purpose of this study was to discover factors that are related to persistence in STEM majors for a group of URMs who participated in a summer bridge program between 2008- 2014 at a Predominately White Institution of higher learning. In this study the researcher used archived data and quantitative research methods to identify different factors. Data analysis was conducted to answer the eight research questions that guided the study. To answer research question 1, descriptive statistics were used to analyze data that provided a comprehensive description of the students’ high school and college academic performance. One way ANOVAs were computed to analyze data for research questions 2-6, whereas Chi –Square Tests of Independence were used to analyze data for research questions 7 and 8. The researcher examined data for 232 URMs who participated in a summer bridge program during 2008-2014 academic years. The findings for research question 1 revealed that URMs represented in this study were college ready according to their average ACT scores and high school GPAs. An examination of two gatekeeper courses (Calculus and Chemistry) revealed that majority of the students passed with a letter grade of C or below. The findings for research questions 2-6 revealed statistically significant differences for URM students who persisted in STEM majors. They included ACT composite scores, ACT subscale scores all expect for reading, first semester GPA, first year GPA, sophomore year GPA, and number of credits earned through sophomore year. The findings for research questions 7 and 8 revealed that persistence was not influenced by gender or STEM major.

The overall college enrollment rates for young adults have increased over the last several years. While this is promising, a notable amount of students do not attain a degree. This scenario can create major consequences for the United States as global competitiveness requires a workforce that possesses a postsecondary degree. Dual enrollment is a program that has been seen to answer the need for more postsecondary graduates. Despite the robust literature that suggests the positive effects for students who participate in dual enrollment, limited research exists on the effects of dual enrollment on the institution. Therefore, this study attempted to fill the gap in the literature by examining the effects of dual enrollment on an institution. The independent variable was participation in dual enrollment and the dependent variables were persistence rates and degree completion. The population consisted of 5,251 first-time, full-time students in the Mississippi Community College System. Of this number, 741 had taken at least 1 dual enrollment course between the fall of 2010 and the spring of 2015, and 4,510 had no previous dual enrollment experience at all. A Chi-square test was used for both research questions. Results of the study indicate that there is a significant difference in persistence rates when comparing dual enrolled students to non-dual enrolled students. First-time, full-time students who had previous dual enrollment experience were more likely to maintain consistent enrollment (69%) at the community college than students who had no previous dual enrollment experience (45%). There is also a significant relationship between students attaining a degree in a timely manner when comparing dual enrolled students to non-dual enrolled students. First-time, full-time students who had previous dual enrollment experience were more likely to earn a degree in 3 years (61%) than students who did not participate in dual enrollment (35%). The effect size for both research questions was small. While the outcomes of this study are positive, it is imperative to continue to examine the effects of dual enrollment on an institution. Policy differences at each of the Mississippi community colleges could render different outcomes for the students and ultimately affect the institution.

This study looked at how antipathies and the attributions made to our enemies concerning the outcomes of important life events affect one‟s self-esteem, self-efficacy, and task persistence. The results did not support either of the two hypotheses studied. However, it was found that those who succeeded persisted longer on the provided task when attributing the success to their enemy. This could be due to participants believing that they could show up the antipathy, giving them someone to compete against, which in turn lead to higher task persistence. Also, it was found that those who made external attributions while involved with an antipathy got more items correct on the task provided. Making external attributions for events could lead to a desire to prove oneself and in turn increase task persistence.

No description available.

The purpose of this to determine the perceptions of senior North Carolina community college administrators regarding retention efforts in place on their campuses for at-risk students. The term "at-risk" was used to identify a student who was considered likely to perform academically at a level below that of average students and who was more likely to drop out than was an average student. One-hundred-forty-four of 177 senior administrators (chief executive officers, chief academic officers, chief student development officers) in North Carolina community colleges completedthe survey instrument that provided the data for this study. The percentage of surveys returnedwas 81.4%. The SAS Institute program procedures were used for the analysis of data. An alphalevel of .05 was used for all statistical tests. Results indicated that a variety of programs and strategies were being used by communitycolleges in North Carolina on efforts to retain at-risk students. Statistically significant differences in perceptions among senior administrators regarding the effectiveness of the retention strategies were found on six of the 34 strategies listed on the survey instrument. The study also identified the four strongest and the four weakest retention strategies as perceived by the senior administrators. Conclusions of the study emphasized the difficulty of teaching, training, and retaining an increasing number of at-risk students accepted to North Carolina community colleges under an open-admissions policy. The study also determined that for community colleges in North Carolina to fulfill their egalitarian role in the state's educational efforts, at-risk students must be accepted, taught, and retained until their goals have been met. Eight recommendations for improving the retention of at-risk students, and three recommendations for further research were presented by the study.