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Boston University. University Professors Program Senior theses. / PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you. / 2031-01-02

This master's thesis describes revenue recognition principles and their guidelines for the most important globally used financial reporting standards and introduces the proposed revenue recognition convergence project, whose future plan is to converge major accounting codifications into one internationally accepted and applied standard. The theoretical part comprises of a description the history and principles of IAS/IFRS and US GAAP and their current guidelines to revenue recognition. The practical part of the thesis consists of an interpretation of the proposed exposure draft, comparison with current standards and model example of construction contract revenue accounting.

This diploma thesis deals with impacts of implementation of the new standard IFRS 15 which is result of part of the project convergence between IFRS and US GAAP. The theoretical part describes current standards which deal with revenues recognition under IFRS and US GAAP and compares them. The practical part describes the new standard IFRS 15. In the practical part there is an identification of changes in comparison with current standards and presented impact which will affect specific sectors.

abstract: Civilian and military use of remotely piloted aircraft (RPA) has significantly increased in recent years. Specifically, the United States Air Force (USAF) has an insatiable demand for RPA operations, that are responsible for fulfilling critical demands in every theater 24 hours a day, 365 days a year (United States Air Force, 2015). Around the clock operations have led to a manning shortage of RPA pilots in the USAF. The USAF MQ-9 “Reaper” Weapons School trains tactical experts and leaders of Airmen skilled in the art of integrated battle-space dominance (United States Air Force, 2015). Weapons Officers for the MQ-9 platform are also critically under-manned, with only 17% of allocated slots filled (B. Callahan, personal communication, January 28, 2016). Furthermore, the leading cause of training attrition has been attributed to lack of critical thinking and problem solving skills (B. Callahan, personal communication, January 28, 2016); skills not directly screened for prior to entering the RPA pilot career field. The proposed study seeks to discover patterns of student behaviors in the brief and debrief process in Weapons School, with the goal of identifying the competencies that distinguish the top students in Weapons School. / Dissertation/Thesis / Masters Thesis Applied Psychology 2017

Class of 2015 Abstract / Objectives: American residents travel to Mexico to purchase medications, like albuterol inhalers, for 1/3 to 1/5 of the US price without prescription requirements. A previous bioequivalence study found clinical differences (P less than 0.05) between Ventolin and Assal, two Mexican manufactured albuterol inhaler brands. What other differences are there among such inhalers when we test more brands and analyze pharmaceutical qualities like respirable mass? This study seeks to provide some reasonable expectations for a medical tourist of Mexico who purchases albuterol metered dose inhalers (MDIs) by comparing the product performance of some of the brands available to the consumers in Mexico. Methods: This study examined the performance of albuterol MDIs obtained from pharmacies in Nogales, Mexico. At least two units were purchased for each of the following brands: Xeneric-S, Victory, Ventolin (GlaxoSmithKline), Assal, and Sacrusyt. At least two lot numbers of each brand were included, with the exception of Sacrusyt, for which a second lot was unavailable at the purchase times. Sample MDIs were compared to US-purchased albuterol inhalers, Proventil and Ventolin. Total dose and respirable mass were determined for each MDI. These parameters were measured by actuating each inhaler into a USP throat, coupled to a cascade impactor, which separates drug particles based on aerodynamic particle size. Particles with an aerodynamic diameter larger than 4.7 micrometers are considered non-respirable, while particles less than 4.7 micrometers are considered respirable and the total of respirable and non-respirable particles is the respirable mass. The total dose delivered is determined by calculating the amount of drug that deposits onto the throat and the impactor. Quantification of albuterol was determined by high performance liquid chromatography (HPLC). In brief, the HPLC assay utilized an Apollo C18 column with a mobile phase of 1 percent phosphoric acid:methanol (77:23) at a flow rate of 0.75mL/min; UV detection was at 225 nm. Results: Every inhaler was sold in a Spanish-labeled box containing a single page instruction insert and every inhaler label had a visible lot number, expiration date, and noted a 100 microgram dose. Listed manufacturing locations included China, Mexico, India, and Spain. All of the MDIs were purchased for about $3 to $5 each except for non-US Ventolin ($10-$20 each). The measurements of total dose and respirable mass among the five Mexican purchased brands of inhalers varied widely. The MDIs’ average total doses ranged from 57 to 75 micrograms per actuation, while the average total dose of the US purchased MDIs was 79 to 82 micrograms. The respirable mass of the non-US MDIs was more similar. Among the study MDIs, respirable mass ranged from 28 to 41 micrograms, which compares to 38 to 42 micrograms for the two US branded albuterol inhalers. To further investigate the variability among the study MDIs, student t-tests were performed to compare the mean respirable mass for each brand to that of the other four brands. All comparisons were significantly different (p less than 0.05) except for two (Sacrusyt vs Assal, p equals 0.89; Xeneric vs Ventolin, p equals 0.98). Conclusions: Since significant pharmaceutical variability was found among the albuterol MDIs evaluated in this study, clinicians and patients should be conscious of possible differences in quality, therapeutic efficacy, and safety for albuterol MDIs obtained in Mexico. Sample MDIs compared to each other were statistically different in total dose and respirable mass. Thus a patient who has used US MDIs before can’t necessarily expect to get the same dose from non-US brands.

Class of 2016 Abstract / Objectives: To identify which types of mid-level practitioners have prescribing authority in each state in the United States (US), compare the types of prescriptive authority for scheduled medications for mid-level practitioners, and delineate differences between state and federal requirements for electronic prescribing (e-prescribing) for mid-level practitioners in each state. Methods: A data extraction tool was developed and utilized to collect e-prescribing requirements and mid-level practitioner prescriptive authority from publically accessible state and federal websites. Dependent variables were analyzed using frequencies and percentages. A comparison of regional mid-level practitioner prescriptive authority patterns was conducted. Results: Mid-level practitioner prescriptive authority and e-prescribing requirements were collected from 50 states, the District of Columbia, and the Drug Enforcement Administration (DEA). For e-prescribing requirements, 19 (37%) states listed federal law requirements, 28 (55%) states listed requirements in addition to federal law, and 4 states (8%) did not specify requirements. Overall, over half of the US had more stringent e-prescribing requirements than federal law. States varied in which mid-level practitioners had authority to prescribe controlled substances: 98% of states allow nurse practitioners to prescribe; 96% allow physician assistants; 84% allow optometrists; 14% allow naturopathic doctors; 12% allow registered pharmacists; 8% allow certified nurse midwives, 4% allow homeopathic physicians, medical psychologists, and nursing homes; and 2% allow doctors of oriental medicine, certified chiropractors, clinical nurse specialists and/or advanced practice registered nurses. Conclusions: There are differences in e-prescribing requirements and varying levels of prescriptive authority for mid-level practitioners between US states.

Background: From the perspective of what is called "vision zero" in Sweden, fatalities and injuries among bicyclists are unacceptable. Despite that, bicyclists constitutes approximately one third of all road user inpatients in Swedish hospitals, which is about the same proportion seen for drivers and passengers of motor vehicles. There are too many bicycle-related head injuries, but the risk of such traumas could be reduced considerably by the use of helmets. Bicycle helmet wearing can be increased by voluntary means, for instance by long-term community-based helmet promotion programs. However, the best effect has been achieved by combining promotion with a compulsory helmet law for all bicyclists, as has been done in Australia, New Zealand, and North America Aim: The general aim of the research underlying this dissertation was to provide further information about the need for increased bicycle helmet use in Sweden, and to determine what measures can lead to more widespread helmet wearing. The four papers included addressed two main questions: (1) What is the need for increased helmet wearing among different categories of bicyclists in Sweden? (2) Is a non-compulsory local bicycle helmet law a realistic alternative to a mandatory helmet law for all bicyclists? Materials and methods: Observational studies of helmet use by bicyclists in Sweden were conducted once a year (average n = 37,031/year) during the period 1988-2002 (paper I). The general trend in observed helmet wearing in different categories of bicyclists was analyzed by linear regression, and the results were used to predict future trends in helmet wearing. Three studies (papers II-IV) were also performed to evaluate a non-compulsory local bicycle helmet "law" in Motala municipality during the study period 1995 to 1998 (papers II-IV). This law was introduced in 1996 and applies specifically to school children (ages 6-12 years), although the intention is to increase helmet use among all bicyclists. Adoption of the law was accompanied by helmet promotion activities. In one of the studies in the evaluation, written material and in-depth interviews (n=8) were analyzed qualitatively to describe the process and structure of development of the Motala helmet law. The other two studies used a quasi-experimental design to assess the impact of the helmet law: one comprised annual observations of helmet wearing among bicyclists in Motala (average n=2,458/year) and control areas (average n=17,818/year); and the other included questionnaire data on attitudes, beliefs, and self-reported behavior of school children in Motala (n=1,277) and control areas (n=2,198). The average response rate was 72.8%. Results and discussion: There was a significant upward trend in helmet use in all categories of bicyclists from 1988 to 2002. Helmet wearing increased from 20% to 35% among children(≤ 10 years) riding bikes in their leisure time, from 5% to 33% among school children, and from 2% to 14% in adults. Total average helmet use rose from 4% to 17%. However, during the last five years of the study period (1998-2002), there was no upward trend in helmet wearing for any of the categories of bicyclists. If the historic trend in helmet use continues, the average wearing rate will be about 30% by the year 2010. The Motala helmet law was dogged by several problems, mainly during the initiation phase, and some of them led to poor rooting of the law in the schools and indistinct roles and responsibilities of the municipal actors. Despite that, the law initially led to a significant increase in helmet wearing among the primary target group (school children), from a pre-law level of 65% to about 76% six months post-law, whereas thereafter the wearing rate gradually decreased and was at the pre-law level 2 ½ years after the law was adopted. Nonetheless, a weak but significant effect on adult bicyclists remained: the pre-law level of about 2% rose to about 8% at the end of the study period. Only about 10% of bicyclists on bike paths in Motala wore helmets 2 ½ years post-law. The questionnaire study showed one significant effect on school children in Motala two years post-law, namely, a stronger intention to ride bicycles if a national compulsory helmet law was introduced. There was, however, no significant long-term influence on children's attitudes or beliefs about helmet wearing, which agrees with the results of the observational study. General conclusions: It is indeed necessary to increase bicycle helmet wearing in Sweden. Both the current average rate of helmet use and the rate predicted for the near future are far from the goal of 80% that was officially proposed by several years ago. Previous research has shown that, to achieve substantial and sustained bicycle helmet use, it is necessary to use helmet promotion in combination with a national helmet law that is compulsory and applies to all bicyclists. The present evaluation of the non-compulsory local helmet law in Motala indicated that this type of initiative is not a powerful alternative to a mandatory national helmet law. Nevertheless, much has been learned from the initiation and implementation of this local action.

Diplomová práce je zaměřena na teoretické vymezení zásob, jejich oceňování a na praktickou část, která popisuje problematiku na konkrétním podniku, který se zabývá z převážné většiny výrobou nástrojů a výrobků pro automobilový průmysl. Cílem diplomové práce bylo poznat realitu na konkrétním podniku a popsat obecně problematiku evidence a účetní ocenění zásob.

The aim of this work is to introduce reader to the concept of goodwill. First focuses on understanding the meaning and content of the concept and then describes the development of reporting goodwill as an accounting item. The work also includes an outline of future development of goodwill in IFRS and U.S. GAAP. Some chapters are supplemented with examples that explain the theoretical knowledge and help reader better understand the issue.