Meridian Community College is a public community college in Meridian, Mississippi. Founded in 1937, it was originally named Meridian Junior College but changed its name in 1987.
Traditional cost accounting theory found in cost accounting textbooks states that sales volume increases or decreases result in changes in costs of a symmetric nature meaning the cost change for a sales increase is the same magnitude as for a sales decrease. Initial tests of this theory finds that cost changes are not symmetric when examining selling, general, and administrative (SGA) costs. Sales revenue decreases result in a smaller change in SGA costs than when sales revenue increases (i.e., sticky costs or cost stickiness). More recent research finds a decline in the cost stickiness in the U.S. and explains this decline by examining firms’ cost structure without examining the firms’ characteristics. This study examines a specific firm characteristic by classifying firms into zombie and non-zombie categories. This classification process and then testing for cost stickiness results in zombie firms displaying no significant cost stickiness whereas nonzombie firms exhibit cost stickiness. Also, zombie firms possess weaker key financial indicators suggesting that financial weakness is negatively associated with the sticky cost behavior.
Recently in 2020, Covid-19 updates have filled the news almost every day in almost every country. However, globally people are not getting the same presentation of the information. Each country has a culture and background that contributes to how they perceive the news and its production. Two countries where citizens had similar response time to Covid-19, and similar restrictions ,but still had different responses to Covid-19 are Japan and the United States of America. Part of this is attributed to the differences in societal norms and the background of these two countries. For example, “Observers have pointed out that while it is a more common sight in several East Asian societies than elsewhere in the world, mask‐wearing is particularly widespread and normalized in Japan, where masks have been commonly worn outside medical or industrial settings” (Burgess, A., & Horii, M., 2012). However, through this study it will be revealed how Japanese and American news outlets affect their citizens perception of Covid-19 and how they take the virus seriously. Japan is undoubtly a more cautious country and does do a better job at preparing it's citizens through the news.
Graphene is one of the most commonly researched materials in nanoscience and finding a cheap and efficient method to manufacture it is highly desirable because of its incredible properties. Electrochemical exfoliation involves splitting graphite into graphene by soaking the foil in an electrolyte solution and then providing an electric current. This paper evaluates the extent to which the sulphate electrolyte used in the electrochemical exfoliation process affects the electrical resistance of films created using flakes generated from the reaction. Using the method and conducting an ANOVA test with Tukey HSD Post-Hoc test on the resultant data provides significant and varied results when concerning the electrolyte variety. This implies that changing the quality and speed of the electrolyte reaction has a definitive effect on the resistance of composite films created out of graphene flakes produced from the reaction.
This paper focuses on how a vacationer’s activity intention influences possible feelings of rest and relaxation at the end of a typical vacation. Following previous research by the author examining vacationers from a sample of United States vacationers (Hill, 2016), two new concepts are proposed: activity intention and vacation restoration. The findings suggest these two concepts are clearly associated; specifically, the greater the level of planned activities, the less rested travelers feel at the end of a vacation. Additionally, the relationships of individual travel factors (gender, age, and education) and vacation style determinants (distance, group size, vacation length, tropical vacation choice) found support within the proposed activity intention-vacation restoration model.
