Underreporting Chargeable Time: A Continuing Problem for Public Accounting Firms

Prior research shows that underreporting chargeable time has been a concern for public accounting firms even though many of these firms have policies and procedures that prohibit eating time. The purpose of this study is to examine the current state of this problem and to provide recommendations to manage the problem more effectively. Practicing public accountants at all professional levels were surveyed to determine the extent, opportunity, ethical perception and perceived benefits of underreporting time. The results show that although the majority of the respondents believe underreporting time is unethical, the majority of them did not report all of their chargeable hours in the prior year. The main reasons for such behavior stem from the desire to: (1) receive better periodic performance evaluations, (2) be viewed as competent by superiors and (3) receive promotions

Hydraulic flow through a channel contraction: multiple steady states

We have investigated shallow water flows through a channel with a contraction by experimental and theoretical means. The horizontal channel consists of a sluice gate and an upstream channel of constant width $b_0$ ending in a linear contraction of minimum width $b_c$. Experimentally, we observe upstream steady and moving bores/shocks, and oblique waves in the contraction, as single and multiple steady states, as well as a steady reservoir with a complex hydraulic jump in the contraction occurring in a small section of the $b_c/b_0$ and Froude number parameter plane. One-dimensional hydraulic theory provides a comprehensive leading-order approximation, in which a turbulent frictional parametrization is used to achieve quantitative agreement. An analytical and numerical analysis is given for two-dimensional supercritical shallow water flows. It shows that the one-dimensional hydraulic analysis for inviscid flows away from hydraulic jumps holds surprisingly well, even though the two-dimensional oblique hydraulic jump patterns can show large variations across the contraction channel

‘‘There’s so much more to it than what I initially thought’’: Stepping into researchers’ shoes with a class activity in a first year psychology survey course

In psychology, it is widely agreed that research methods, although central to the discipline, are particularly challenging to learn and teach, particularly at introductory level. This pilot study explored the potential of embedding a student-conducted research activity in a one-semester undergraduate Introduction to Psychology survey course, with the aims of (a) engaging students with the topic of research methods; (b) developing students’ comprehension and application of research methods concepts; and (c) building students’ ability to link research with theory. The research activity explored shoe ownership, examining gender differences and relationships with age, and linking to theories of gender difference and of consumer identity. The process of carrying out the research and reflecting on it created a contextualized, active learning environment in which students themselves raised many issues that research methods lectures seek to cover. Students also wrote richer assignments than standard first year mid-term essay

Water fluoridation in Queensland, why not? Timing, circumstance, and the nature of 'The fluoridation of public water supplies Act (1963)'

During the last 52 years, almost all Queensland authorities have refused to implement artificial water fluoridation. Once again, the argument that Queensland is different suggests a cultural explanation for its fluoride status. This paper argues, however, that the reason lies with the Fluoridation of Public Water Supplies Act 1963 (Qld), which gives real power to the minister for Local Government, local authorities and 10 percent of electors, who can all request a referendum on fluoridation proposals. This law has given opponents of fluoridation tactical advantages, which they have used consistently

Aging is associated with an earlier arrival of reflected waves without a distal shift in reflection sites

Background-Despite pronounced increases in central pulse wave velocity (PWV) with aging, reflected wave transit time (RWTT), traditionally defined as the timing of the inflection point (T-INF) in the central pressure waveform, does not appreciably decrease, leading to the controversial proposition of a "distal-shift" of reflection sites. T-INF, however, is exceptionally prone to measurement error and is also affected by ejection pattern and not only by wave reflection. We assessed whether RWTT, assessed by advanced pressure-flow analysis, demonstrates the expected decline with aging. Methods and Results-We studied a sample of unselected adults without cardiovascular disease (n=48; median age 48 years) and a clinical population of older adults with suspected/established cardiovascular disease (n=164; 61 years). We measured central pressure and flow with carotid tonometry and phase-contrast MRI, respectively. We assessed RWTT using wave-separation analysis (RWTTWSA) and partially distributed tube-load (TL) modeling (RWTTTL). Consistent with previous reports, T-INF did not appreciably decrease with age despite pronounced increases in PWV in both populations. However, aging was associated with pronounced decreases in RWTTWSA (general population -15.0 ms/decade, P<0.001; clinical population -9.07 ms/decade, P=0.003) and RWTTTL (general -15.8 ms/decade, P<0.001; clinical -11.8 ms/decade, P<0.001). There was no evidence of an increased effective reflecting distance by either method. TINF was shown to reliably represent RWTT only under highly unrealistic assumptions about input impedance. Conclusions-RWTT declines with age in parallel with increased PWV, with earlier effects of wave reflections and without a distal shift in reflecting sites. These findings have important implications for our understanding of the role of wave reflections with aging

Event generator for the single- and double-photon emission associated with neutrino pair-production

A new event generator is proposed for two processes e+e- -> nu nu-bar gamma and e+e- -> nu nu-bar gamma gamma where nu includes all the neutrino species. The exact matrix elements of single- and double-photon emission, generated by the GRACE system, are convoluted with the QED parton shower(QEDPS) to deal with the initial state radiations(ISR). It is pointed out that a careful treatment is required to avoid the double counting of the radiative photons between the matrix elements and the ISR part. A detailed comparison of grc-nu-nu-gamma with the O(alpha) calculations and other similar Monte Carlo generators is discussed on the total cross section and on various distributions. It is also examined how the possible effects of the anomalous triple-gauge-boson couplings can be observed.Comment: 30 pages, 12 figure

Determination of the QCD color factor ratio CA/CF from the scale dependence of multiplicity in three jet events

I examine the determination of the QCD color factor ratio CA/CF from the scale evolution of particle multiplicity in e+e- three jet events. I fit an analytic expression for the multiplicity in three jet events to event samples generated with QCD multihadronic event generators. I demonstrate that a one parameter fit of CA/CF yields the expected result CA/CF=2.25 in the limit of asymptotically large energies if energy conservation is included in the calculation. In contrast, a two parameter fit of CA/CF and a constant offset to the gluon jet multiplicity, proposed in a recent study, does not yield CA/CF=2.25 in this limit. I apply the one parameter fit method to recently published data of the DELPHI experiment at LEP and determine the effective value of CA/CF from this technique, at the finite energy of the Z0 boson, to be 1.74+-0.03+-0.10, where the first uncertainty is statistical and the second is systematic.Comment: 20 pages including 6 figures Version 2 corrects typographical error in equation (2