The AICPA\u27s 10 Guiding Principles

Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles

Computing the Affective-Aesthetic Potential of Literary Texts

In this paper, we compute the affective-aesthetic potential (AAP) of literary texts by using a simple sentiment analysis tool called SentiArt. In contrast to other established tools, SentiArt is based on publicly available vector space models (VSMs) and requires no emotional dictionary, thus making it applicable in any language for which VSMs have been made available (>150 so far) and avoiding issues of low coverage. In a first study, the AAP values of all words of a widely used lexical databank for German were computed and the VSM’s ability in representing concrete and more abstract semantic concepts was demonstrated. In a second study, SentiArt was used to predict ~2800 human word valence ratings and shown to have a high predictive accuracy (R2 > 0.5, p < 0.0001). A third study tested the validity of SentiArt in predicting emotional states over (narrative) time using human liking ratings from reading a story. Again, the predictive accuracy was highly significant: R2adj = 0.46, p < 0.0001, establishing the SentiArt tool as a promising candidate for lexical sentiment analyses at both the micro- and macrolevels, i.e., short and long literary materials. Possibilities and limitations of lexical VSM-based sentiment analyses of diverse complex literary texts are discussed in the light of these results

Rising Expectations in Business Education

The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America\u27s Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students\u27 professional and liberal educations

Patterns of childbearing in Russia 1994 - 1998

In this paper we analyze the determinants of births in Russia in the 1990s and the changes in their effects since the 1980s and factors influencing fertility intentions in the 1990s. In the first part, based on the current social and economic situation in Russia, specific hypotheses for different parities (realized and intended fertility) are developed and subsequently tested by using logistic regression methods. On the basis of the Russian Longitudinal Monitoring Survey (RLMS) we find that the social differentiation that took place in Russia in the 1990s resulted in an increasing importance of economic conditions for a first, second or third birth. The same applies to parity-specific intentions.