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Blockchain is being promoted as the platform to disrupt business as usual in many transaction-heavy sectors. Questions remain about the future standards of blockchain, their feature set, functionality, and the willingness of organisations to disrupt their existing revenue streams via blockchain.  The most significant near-term promise that affords industry is the cost and complexity savings via the standardization of their technology infrastructure stacks.  This paper explores the benefits available of reduced costs and complexity via the adoption of blockchain.

Successful property management, which can be done by individual owners or by professional property managers, has numerous interrelated complex business processes: tenant attraction, screening, leasing, tenant move-in, property maintenance, retention/lease renewals, tenant move-out, and reputation management. Property managers must be highly skilled communicators and thoroughly understand the legal implications of housing and contract law in their operating environments. The lack of affordable solutions available to small and mid-sized property managers drives their use of fragmented technology solutions provided by numerous technology vendors that employ redundant data-gathering methods, putting them at a competitive disadvantage. This research paper explores the information systems needs of property managers in contrast to the solutions available to them in the marketplace.

BACKGROUND: Adoption of the Whole School, Whole Community, Whole Child (WSCC) model has been slowed by a lack of available tools to support implementation. The Wellness School Assessment Tool (WellSAT) WSCC is an online assessment tool that allows schools to evaluate the alignment of their policies with the WSCC model. This study assesses the usability of the WellSAT WSCC. METHODS: Using a convergent mixed methods design, we collected qualitative and quantitative data from 5 school-based participants with roles in development and evaluation of policy. Participants explored the platform while engaging in a think-aloud procedure and scored a sample policy using the platform. They also completed the System Usability Scale and responded to open-ended questions about the usability of the platform. RESULTS: Participants rated the WellSAT WSCC as an above-average user experience, but data suggested several areas for improvement, including improved instructions, enhanced visual design of the platform, and guidance for subsequent policy changes. CONCLUSION: The WellSAT WSCC provides an above-average user experience but can be improved to increase user experience. These improvements increase the potential for greater use to facilitate integration of the WSCC model into school policy. © 2023, American School Health Association.

Southern Connecticut State University conducted its first year of excavations at the Henry Whitfield State Museum in Guilford, Connecticut in July, 2018. This research was a continuation of nearly fifty years of intermittent archaeological research at the Whitfield Museum property. The 2018 field season was spent exploring a previously uninvestigated locus. While we did find some evidence of 17th, 18th, and 19th century activities at this locus, the most exciting finds were related to the neocolonial revival of the museum property in the first half of the 20th century. In addition to a general report on findings from the 2018 excavations, we explore the historical context of the Whitfield House in the late 19th and early 20th centuries, especially its perceived emblematic association with colonial English descendant communities in light of the period’s social anxieties about immigration, shifting racial dynamics, and economic and religious change.

There has been a heightened awareness of an increased risk of suicidality among individuals with autism spectrum disorder (ASD) due to high rates of suicidal ideation (SI) in this population (11–66%). The current study investigated the rate of parent-endorsed SI and associated clinical features in 48 youths with ASD (Age; M: 12.97 years, SD: 2.33). SI was endorsed in 18.75% of participants. Youth with SI exhibited significantly higher levels of affective problems, externalizing problems, feelings of humiliation and rejection, and symptoms related to perfectionism. Results indicate that co-occurring mental health problems are associated with suicidal ideation and provide relevant targets for psychotherapeutic intervention. This preliminary study in a modest sample suggests the value of further research in larger samples to replicate and generalize these findings.

The syndrome of infantile autism was identified in 1943 (although cases clearly were present earlier). Very quickly there began to be a debate about the nature of autism and the boundaries of the autism phenotype. In the 1970s multiple lines of evidence emerged to suggest that autism should be recognized as a disorder in its own right and this happened in 1980. Since that time there has been an explosion of research and the debate about the boundaries of the diagnostic concept has continued. It does appear that individuals on the autism spectrum present special issues and challenges in terms of their interactions with the legal system at all levels. In this chapter we summarize the state of scientific knowledge and highlight some important areas relevant to those who deal with individuals with autism in legal settings.

An ongoing debate continues at universities surrounding whether or not to raise minimum grade standards. Because of an inherent risk that enrollments may decline as a result, it is important to examine whether minimum grade policies are associated with improved student performance. To address this issue, the current study examines the relationship between higher minimum grade requirements in introductory accounting and student grades. The new minimum grade requirement of “C” was established beginning with the fall 2015 semester for introductory accounting to strengthen the quality of the program for an AACSB application. The research design included modeling introductory accounting grades over a ten-year period to examine any effect of the increase in the minimum grade on students’ grades in the course. The multivariate regression equation considered variables previously found associated with introductory accounting grades (i.e., status as accounting major, grade point average, mathematics preparedness and previous experience taking the course). An additional dichotomous variable was introduced to capture the impact of students on the new program. All students were taught by the same professor, using the same textbook, teaching philosophy and examination format to enhance the comparison. Results suggest average grades in introductory accounting did not improve as expected.

Defined benefit pension plans are a bedrock of the U.S. economy providing guaranteed payment streams at pre-established amounts. Results suggest public plans, sponsored by State and Local governments, and private plans, sponsored by public corporations, are unfunded. State plans were found to have the largest pension and unfunded pension liabilities. Examination of relationships between unfunded pension liabilities and fiscal or financial stability of sponsoring organizations suggests unfunded State pension plans are more likely to be sponsored by financially struggling sponsors measured by general obligation bond ratings. Local governments and Corporations with unfunded pension plans are less likely to be struggling financially. Fiscal distress of Local governments was measured by survival analysis. Corporation financial distress was quantified by a model designed to predict bankruptcy. Financially stable organizations failing to fund pension plans, in this case local governments and corporations, suggests a lack of social responsibility.

It is likely that accountants will face pressure to act unethically during their careers. We offer 10 practical steps to help financial professionals prepare for and respond to the pressure to act unethically.