University of North Texas

About: University of North Texas is a education organization based out in Denton, Texas, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 11866 authors who have published 26984 publications receiving 705376 citations. The organization is also known as: Fight, North Texas & UNT.

Development of the severity of violence against women scales

Abstract: In response to the need for more sensitive assessment instruments, scales were developed applicable to the evaluation of male violence against women Two versions of the Severity of Violence Against Women Scale (SVAWS) were developed On 10-point scales, college females (N = 707) rated how serious, aggressive, abusive, violent, and threatening it would be if a man carried out each of 46 acts with a woman The mean of each act across ratings was calculated and submitted to factor analysis Nine factors represented symbolic violence: threats of mild, moderate, and serious violence; actual mild, minor, moderate, and serious violence; and sexual violence Community women (N = 208) rated the acts on seriousness, aggressiveness, and abusiveness All factors were unidimensional Second-order factor analysis confirmed the existence of two broader dimensions representing physically threatening acts and actual violence Ratings of the amount of physical and emotional harm provided the weightings for future research with student (SVAWS-S) and adult (SVAWS) samples

Social Exchange Theory and Research on Business-to-Business Relational Exchange

Abstract: Social exchange theory (SET) has been used extensively by marketing scholars to explain business-to-business relational exchange. Despite its popularity as a theoretical explanatory mechanism, there is no recent literature review that delineates SET's foundational premises, how it has been used in the marketing literature, and its theoretical limitations. This article provides such a review and is intended to assist researchers who wish to use SET to examine business-to-business relational exchange.

Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence

Abstract: We provide evidence on the preliminary effects of mandatory adoption of International Financial Reporting Standards (IFRS) on accounting quality for a relatively broad set of firms from 20 countries that adopted IFRS in 2005 relative to a benchmark group of firms from countries that did not adopt IFRS matched on the strength of legal enforcement, industry, size, book-to-market, and accounting performance. Relative to these benchmark firms, we find that IFRS firms exhibit significant increases in income smoothing and aggressive reporting of accruals, and a significant decrease in timeliness of loss recognition; however we do not find significant differences across IFRS and benchmark firms in meeting or beating earnings targets. Our findings contrast with findings in earlier studies which suggest that IFRS adoption leads to increased accounting quality. Our findings primarily hold for firms in strong enforcement countries which suggests that enforcement mechanisms in these countries were not able to counter the initial effects of greater flexibility in IFRS relative to domestic GAAP.

Earliest Pleistocene hominid cranial remains from Dmanisi, Republic of Georgia: taxonomy, geological setting, and age.

Abstract: Archaeological excavations at the site of Dmanisi in the Republic of Georgia have uncovered two partial early Pleistocene hominid crania. The new fossils consist of a relatively complete cranium and a second relatively complete calvaria from the same site and stratigraphic unit that yielded a hominid mandible in 1991. In contrast with the uncertain taxonomic affinity of the mandible, the new fossils are comparable in size and morphology with Homo ergaster from Koobi Fora, Kenya. Paleontological, archaeological, geochronological, and paleomagnetic data from Dmanisi all indicate an earliest Pleistocene age of about 1.7 million years ago, supporting correlation of the new specimens with the Koobi Fora fossils. The Dmanisi fossils, in contrast with Pleistocene hominids from Western Europe and Eastern Asia, show clear African affinity and may represent the species that first migrated out of Africa.