A CRITICAL ANALYSIS OF CALCULATIONS OF CURRENT EXPECTED CREDIT LOSSES (CECL) AT DYNAMIC CORPORATION

In 2016, the Financial Accounting Standards Board (FASB) issued a standards update on current expected credit losses (Accounting Standards Update 2016-13; FASB Codification® Topic 326). While the update does not change the debits and credits associated with current expected credit losses (CECL), it does significantly change the calculations associated with estimates of current expected credit losses. Additionally, given that most textbooks simply provide inputs for the calculations associated with estimates of current expected credit losses, most accounting curricula does not cover the most important changes found in the update. This case provides students with a hypothetical situation in which to analyze and understand these issues. Specifically, the case requires students to critically analyze a series of current expected credit loss calculations, research authoritative guidance, and conclude regarding the appropriateness of the calculations of the actors in the case. Results indicate that students perceive significant practical learning opportunities from the case.

Psychometric Testing of the German Versions of Three Implementation Outcome Measures

Internationally comparable assessments of implementation outcomes are a prerequisite for the accurate and useful exchange of implementation science results. We translated the English versions of the acceptability of intervention measure (AIM), the intervention appropriateness measure (IAM), and the feasibility of intervention measure (FIM) into German following recent guidelines. We tested the structural validity, the internal consistency (Cronbach’s α), and the construct validity (known-groups validity) in a hypothetical situation study of secondary school teachers (n1 = 142) and the structural validity and the internal consistency in a pilot field study of primary school teachers participating in a school health promotion project (n2 = 61). The hypothesized three-factor solution (acceptability, appropriateness, and feasibility) revealed the best model fit in the hypothetical situation study (CFI = 0.97; RMSEA = 0.08). The second study tended to support these results (CFI = 0.99; RMSEA = 0.05) only when the error terms of two items from different constructs were allowed to correlate with each other (“seems like a good match” [IAM] and “seems possible” [FIM]). Furthermore, the intercorrelations between the three factors were higher in the pilot field study than in the hypothetical vignette study (0.71–0.86 vs. 0.06–0.35). The instruments’ internal consistency proved to be high in both studies (Cronbach’s α: 0.91–0.97). We gathered positive evidence for the known-groups validity, as participants who received different stimuli before answering the instruments rated them statistically significantly different. Our study showed that the German versions of the instruments could successfully be applied in health promotion research. We suggest using the four items per instrument rather than an abbreviated version and discuss recommendations for the instruments’ application.

An Empirical Approach to Identifying Subject Matter Experts for the Development of Situational Judgment Tests

The development of a scoring key for the situational judgment test often requires subject matter experts (SMEs) to identify the best responses for a hypothetical situation. And yet, there is no gold standard for identifying the SMEs. This paper describes an empirical and context-free approach: the Cochran–Weiss–Shanteau (CWS) method, which does not rely on external criteria such as tenure or credential. We first describe the theory behind the empirical approach of expertise. We also outline the CWS method and provide an R script for calculating the CWS index. Next, we demonstrate how the CWS index can be used for improving interrater agreement and the efficiency of SME selection. Finally, we examined the nomological network of the CWS index. We found that the CWS index was associated with reflective thinking and intuition avoidance.

Brief Study of the Immune System and A Large Sea of Pathogens and Other things Side A

And I will destroy any man who dares to abuse my trust, I promise that you will be mine (Queen 1973) We begin and brief study with this song to illustrate in a simple and interesting way because aimunology itself is something extremely interesting the flagship the captain this boat will be the book cell and molecular immunology by Abul K Abbas, Andrew H. Liichtman and Shiv Pllai we will start from a hypothetical situation of a region injured by a piercing instrument that penetrates the skin layers and skeletal muscle tissues based on this arrangement as we will discuss in this case DAMPs Molecular Patterns Associated with Damages and PAMPs molecular patterns associated with pathogens in this part of the study we stick to pathogens linked to amino acids and their formation in chains of proteins TH1 and TH2 that would be mechanisms of intracellular aggressions such as viruses and microbacteria and mechanisms that attack ectracellular cells like bacteria in the hypotonic situation ethics that we comment on an instrument any sharp drill when the layers of the cells the phosphopipidic layers are injured and all extracellular content moves to the extracellular medium begins with a response called innate or cellular that is given by immune cells intact as macrophages dendritic cells are very important in the presentation of phagocyte antigens also obviously to a perception of the central nervous system pain and a conscious state this information reaches the cerebral cortex pain and is detected by nociceptors in response the central nervous system releases substance P in this initiation of injury the cells begins an inflammatory process and the damaged cell members these phospholipids generate the cascade of arachidonic acid in this process if this injury is resolved everything is solved with the first phase of defense which is the innate or cellular system in case of intra or intra pathogens extracellular remains and start m a process of aggression to the organism starts the second part of the defense that is acquired that has specific responses for extracellular and intra cellular pathogenic organisms the complementary immune system we did not address in this work this article is dedicated to my esteemed professors of the medical school São Judas Tadeu Cubatão

Layout Methods for Integrated Energy Supply Service Stations from the Perspective of Combination Optimization

Integrated energy supply service stations (IES) are a new type of transportation energy infrastructure offering the advantages of comprehensive functions and intensive land use while providing more convenient and efficient energy supply services. Through the analysis of service station characteristics, this study regards the IES as a spatially superimposed combination of various energy supply services, proposes a layout method from the perspective of combination optimization, and establishes a station optimization model for energy supply stations. This method aims to further coordinate and optimize the combination of various energy supply stations to achieve global optimization of the energy supply service system. Finally, this study uses a hypothetical situation for example analysis to verify the validity and rationality of the method. The layout plan proposed in this study has important theoretical and practical significance for how to achieve the optimal layout of an IES.

Cessio legis During Court Proceedings for Payment: Withdrawal of the Suit with a Waiver of the Claim Resulting in Damage to the Purchaser of the Claim

<p>The article is of a scientific-research nature. The author based her conclusions on the literature and jurisdiction regarding the assignment of claims and on the withdrawal of a lawsuit with a waiver of the claim. A hypothetical situation is presented, in which a plaintiff, during the proceedings concerning the claim for payment, assigns to a third party a claim covered by the lawsuit, after entering into a dispute. A purchaser of a claim is entitled to enter the proceedings, pursuant to Article 192 point 3 of the Code of Civil Procedure, with the consent of the opposing party (defendant). In practice, the judicature extends the interpretation of this provision to the consent of both parties to the proceedings. The problem arises in a situation in which the plaintiff does not consent to the purchaser of the claim being replaced. The latter may thus be deprived of court proceedings through no fault of his own. In addition, the current plaintiff no longer has any interest in continuing the proceedings and may withdraw the lawsuit with a waiver of the claim. The effect of waiving the claim will be, in a way, releasing the defendant from his debt, and thus changing the nature of the claim into natural obligation. The above-mentioned action of the plaintiff, the seller of the claim in the process, will cause damage to the purchaser of the claim up to the amount of the withdrawn lawsuit together with the waiver of the claim. The article indicates the possibility of a broader perspective on subjective changes in the process and the material and legal effects of the parties’ formal actions.</p>

An empirical approach of identifying subject matter experts (SMEs) for the development of situational judgment tests

The development of a scoring key for the situational judgment test (SJT) often requires subject matter experts (SMEs) to identify the best responses for a hypothetical situation. And yet, there is no gold standard for identifying the SMEs. This paper describes an empirical and context-free approach: the Cochran-Weiss-Shanteau (CWS) method, which does not rely on external criteria such as tenure or credential. We first describe the theory behind the empirical approach of expertise. We also outline the CWS method and provide an R script for calculating the CWS-index. Next, we demonstrate how the CWS-index can be used for improving interrater agreement and the efficiency of SME selection. Finally, we examined the nomological network of the CWS index. We found the CWS index was associated with reflective thinking and intuition avoidance.

Beyond Hirsh-index: Status signals among Russian researchers

The article presents the results of a study of signals conveying positive or negative messages about social scientists. We surveyed sociologists actively publishing in the Russian language (N = 810). Subjects were asked to respond to a hypothetical situation in which they were to assess CVs of a fictional applicant for a grant competition. Attributes of scholars comprising a standard academic biography differed markedly both in their salience and in the degree of consensus about their importance. A book written single-handedly was the most unanimously recognized symbol of academic merit among Russian sociologists. The least agreement was about the signals related to the presence at the international intellectual scene (teaching in a “well-known European university”, publishing in international periodicals) and to the participation in dissertation production (supervising or serving as a reviewer of many dissertations). Importance of these groups of signals depends on the overall orientation to the local or global audience and age. There were much more consensus about the attributes in different ways discrediting scientists, such as plagiarizing or multiple publications.

What is the value of the company? The valuation case of Magazine Luiza

Objective: Magazine Luiza, founded in November 1957, a national retail icon, started in 2011 at B3, with exponential growth in the valuation of its shares. This case provides the following pedagogical objectives: a) to promote the problem analysis, to propose and inquire decisions regarding valuation; b) stimulate reflection between the theory that supports the evaluation purposes and the way it should be developed and applied; c) expand the ability to relate the valuation theoretical assumptions of valuation and their adequacy to reality. Methodology: The Financial Statements were extracted from the MGL company website, on Economática® and on B3 website. Professor Damodaran's database was also used. We highlight the data are real, however, on the other hand, the existence of Alpha Varejo and its proposed acquisition of Magazine Luiza is considered as a hypothetical situation. Results: From a behavioral point of view, it allows students and professors to have fair and discussions so that there is mutual respect for divergent opinions and ideas, allowing the exposure of their points of view. Estimating the company's value using the Discounted Cash Flow and Relative Valuation methods is a complex task and can be considered as an important decision-making process, especially for the company's shareholder. In the use of methods, there is the need to choose appropriate premises that best reflect the reality of the company. Study Contributions: The performance of the proposed activity, with undergraduate or graduate students in the business area in disciplines aimed to analyze the financial viability of companies and valuation, contributes to the training of these students with critical analysis development and stimulating discussion in ​​finance area.

Manchar Lake’s Hypothetical Restoration and Willingness of Fishing Communities to Switch Back To Fishing

Environmental and anthropogenic changes in lakes have implications for fishers’ livelihoods in form of their forced migration and occupational change. Those advocating lake restorations often face a dilemma whenasked if lake restoration will also restore the lost livelihoods. Answering such questions are difficult because most people are not programmed for frequent changes in their livelihood structures. Using the case study of Manchar Lake fishers who seemingly have faced such transition, this study brings insights on this broad question. We developed an in-person survey based on Contingent Valuation Method (CVM) to study 300 fishers’ responses to a hypothetical situation whereby they were asked to “Switch Back” to Manchar Lake assuming that it has been restored to provide various ecosystem services. Results show that complete transformation in the livelihoods of fishing communities has taken place with remarkable variation in their access to assets and livelihood outcomes. Despite increase in their access to physical capital such as school, hospital, roads, and markets, the communities are still vulnerable to income shocks and rarely enjoy privileges such as house ownership. The comparative state of current and past livelihoods and asset possessions determine ones’ willingness to switch back to fishing in Manchar Lake. Those who may have performed better in the said transition are less likely to return to their erstwhile occupations even if the lake is restored and vice-versa. We conclude that satisfaction with current livelihood outcomes is low and willingness to switch back to fishing in Manchar Lake is high since many had been poor performers in the transition. While the environmental rationale for the Manchar Lake’s ecological restoration already exists, this study suggests that there also exists a socioeconomic rationale albeit in a way that restoration also supports contemporary ecological services such as tourism.