There are many mandated school-based programs to prevent adolescent alcohol and drug (AOD) use, but few are voluntary and take place outside of class time. This cluster randomized controlled trial ...evaluates CHOICE, a voluntary after-school program for younger adolescents, which reduced both individual- and school-level alcohol use in a previous pilot study. We evaluated CHOICE with 9,528 students from 16 middle schools. The sample was 51% female; 54% Hispanic, 17% Asian, 15% white, 9% multiethnic and 3% African American. Fifteen percent of students attended CHOICE. All students completed surveys on alcohol beliefs and use at baseline and 6–7 months later. We conducted intention-to-treat (ITT) school-level analyses and propensity-matched attender analyses. Lifetime alcohol use in the ITT analysis (i.e., school level) achieved statistical significance, with an odds ratio (OR) of 0.70 and a NNT of 14.8. The NNT suggests that in a school where CHOICE was offered, 1 adolescent out of 15 was prevented from initiating alcohol use during this time period. Although not statistically significant (
p
= .20), results indicate that past month alcohol use was also lower in CHOICE schools (OR = 0.81; NNT = 45). Comparisons of attenders versus matched controls yielded results for lifetime use similar to school-wide effects (OR = 0.74 and NNT = 17.6). Initial results are promising and suggest that a voluntary after-school program that focuses specifically on AOD may be effective in deterring alcohol use among early adolescents; however, further research is needed as program effects were modest.
The Ill-Treatment and Torture (ITT) Data Collection Project uses content analysis to measure a number of variables on more than 15,000 public allegations of government ill-treatment and torture made ...by Amnesty International (AI) from 1995 to 2005. The ITT specific allegation (SA) event data use the torture allegation as the unit of observation, thus permitting users to manipulate them for a wide variety of purposes. In this article, we introduce the ITT SA data. We first describe the key variables in the SA data and report a number of bivariate descriptive statistics to illustrate some of the research questions that might be usefully investigated with the data. We then discuss how we believe the ITT SA data can be used to study not only AI's naming and shaming behavior, but also states' (lack of) compliance with the United Nations Convention Against Torture (CAT). We conclude with an empirical analysis using the SA data that investigates the effect of domestic political institutions on formal complaints, investigations, and adjudication of torture allegations. We show that legislative checks are positively associated with complaints, investigations, and trials; elections and freedom of speech are positively associated with investigations and trials; and powerful judiciaries are associated only with investigations.
This article explores the saga of the campaign to save the Ishpingo-Tambococha-Tiputini (ITT) block of the Yasuní National Park in Ecuador's Western Amazon, a story of the complex transnational ...networks and global governance mechanisms that have emerged to create post-Kyoto solutions for the planet. Ecuador's Yasuní-ITT Initiative to keep nearly 900 million barrels of oil underground in exchange for global contributions for avoided emissions presents an alternative norm for global environmental governance in line with the indigenous concept of
, or the good life. This means living in harmony with nature, and is embodied in the Ecuadorian Constitution of 2008. These changes, however, are not without pressures and inconsistencies at the domestic and international levels. Ultimately, the Yasuní-ITT Initiative and subsequent UNDP Yasuní Trust Fund offer replicable models for other fossil fuel dependent and megadiverse countries in the developing world.
This paper proposes a theoretical model to explain trainee withdrawal and persistence within higher education (HE) based initial teacher training (ITT). Within ITT, attrition and persistence are ...under-researched and under-theorised, thus providing the rationale for this study. Within HE more broadly, a number of models have been proposed, most notably the seminal work of Tinto. However Tinto’s Longitudinal Model of Departure was postulated for undergraduate academic courses, and has weaknesses in the study of trainees on professional courses, such as ITT. The proposed theoretical model is informed by interview and questionnaire evidence from a new case study of withdrawal and persistence in primary HE-based ITT. In this study, withdrawal and persistence were affected by factors across a range of domains: intra-personal, inter-personal, academic, professional, institutional and external. Tinto’s model is evaluated against the empirical findings of the case study, allowing the proposal of a revised model which more effectively explains persistence and attrition in ITT.
Valoración contable de la inversión extranjera Casasola Balsells, María Araceli; Pérez Chamorro, Vicente Antonio; Sánchez Barrios, Mariano ...
De Computis,
12/2013, Volume:
10, Issue:
19
Journal Article
Peer reviewed
Open access
En España, ha tenido especial importancia la participación de capital extranjero en la modernización industrial a finales del siglo XIX y principios del siglo XX. Sin embargo, en este periodo la ...literatura en Historia de la Contabilidad ha prestado escasa atención a las prácticas contables relacionadas con la valoración de la inversión extranjera y en especial en empresas concesionarias de servicios públicos del Estado.
En consecuencia, el trabajo tiene como objeto describir las prácticas y exponer las críticas realizadas a la valoración contable de la inversión realizada por la "Compañía Telefónica Nacional de España" (CTNE), subsidiaria de norteamericana "International Telephone and Telegraph Corporation" (ITT), a efectos del rescate por el Estado y denominada "Cantidad Neta invertida". El análisis se lleva a cabo desde el inicio de la concesión monopolista del servicio telefónico nacional otorgada durante la Dictadura de Primo de Rivera en 1924 hasta 1932, cuando durante la Segunda República se intentó a través de un Proyecto de Ley declarar nula e ilegal la concesión y proceder a su incautación.
Los resultados del trabajo identifican las prácticas contables sobre la cantidad neta invertida llevadas a cabo por la CTNE y su divulgación en las memorias anuales. Asimismo, se exponen las principales críticas realizadas en cuanto a la valoración contable de esta partida, resaltando la insuficiente depreciación contable de las infraestructuras telefónicas, la inclusión de ciertos gastos amortizables como el impuesto del Timbre o los costes imputados a las infraestructuras en el momento de su adquisición.
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