Measuring the Incremental Learning Achieved with Computer Enhanced Instruction

There has been increasing pressure by the AACSB on accounting educators to include the use of computers as an instructional tool in the 1980s with the advent of separate accreditation for accounting programs. In response, researchers have sought to study student attitudes and report on software available for classroom uses. From the educational perspective, however, the most important type of research would be that which would evaluate the impact of the computer on the level of learning achieved by the student or would indicate sensitivity to the computer enhanced instruction (CEI). The focus of this paper is to suggest a research design to evaluate the computer\u27s contribution to achievement in Accounting education in a model which will also examine the potential effects of confounding variables

Moving from a Product-Based Economy to a Service-Based Economy for a More Sustainable Future

Traditionally, economic growth and prosperity have been linked with the availability, production and distribution of tangible goods as well as the ability of consumers to acquire such goods. Early evidence regarding this connection dates back to Adam Smith's Wealth of Nations (1776), in which any activity not resulting in the production of a tangible good is characterized as unproductive of any value." Since then, this coupling of economic value and material production has been prevalent in both developed and developing economies throughout the world. One unintended consequence of this coupling has been the exponential increase in the amount of solid waste being generated. The reason is that any production and consumption of material goods eventually generates the equivalent amount of (or even more) waste. Exacerbating this problem is the fact that, with today's manufacturing and supply chain management technologies, it has become cheaper to dispose and replace most products rather than to repair and reuse them. This has given rise to what some call a disposable society." To put things in perspective: In 2012 households in the U.K. generated approximately 22 thousand tons of waste, which amounted to 411 kg of waste generated per person (Department for Environment, Food & Rural Affairs, 2015). During the same time period, households in the U.S. generated 251 million tons of waste, which is equivalent to a person generating approximately 2 kg of waste every day (U.S. Environmental Protection Agency, 2012). Out of these 251 million tons of total waste generated, approximately 20% of the discarded items were categorized as durable goods. The disposal of durable goods is particularly worrisome because they are typically produced using material from non- renewable resources such as iron, minerals, and petroleum-based raw materials

The Masses and Evolutionary State of the Stars in the Dwarf Nova SS Cygni

The dwarf nova SS Cygni is a close binary star consisting of a K star transferring mass to a white dwarf by way of an accretion disk. We have obtained new spectroscopic observations of SS Cyg with the Hobby-Eberly Telescope (HET). Fits of synthetic spectra for Roche-lobe-filling stars to the absorption-line spectrum of the K star yield the amplitude of the K star's radial velocity curve and the mass ratio: K_{K} = 162.5 +/- 1.0 km/s and q= M_{K} /M_{wd} = 0.685 +/- 0.015. The fits also show that the accretion disk and white dwarf contribute a fraction f = 0.535 +/- 0.075 of the total flux at 5500 angstroms. Taking the weighted average of our results with previously published results obtained using similar techniques, we find = 163.7 +/- 0.7 km/s and = 0.683 +/- 0.012. The orbital light curve of SS Cyg shows an ellipsoidal variation diluted by light from the disk and white dwarf. From an analysis of the ellipsoidal variations we limit the orbital inclination to the range 45 deg. <= i <= 56 deg. The derived masses of the K star and white dwarf are M_{K} = 0.55 +/- 0.13 M_sun and M_{wd} = 0.81 +/- 0.19 M_sun, where the uncertainties are dominated by systematic errors in the orbital inclination. The K star in SS Cyg is 10% to 50% larger than an unevolved star with the same mass and thus does not follow the mass-radius relation for Zero-Age Main-Sequence stars; nor does it follow the ZAMS mass/spectral-type relation. Its mass and spectral type are, however, consistent with models in which the core hydrogen has been significantly depleted

A Search for Mid-Infrared Molecular Hydrogen Emission from Protoplanetary Disks

We observed the Herbig Ae/Be stars UX Ori, HD 34282, HD 100453, HD 101412, HD 104237 and HD 142666, and the T Tauri star HD 319139 and searched for H2 0-0 S(2) emission at 12.278 micron and H2 0-0 S(1) emission at 17.035 micron with VISIR, ESO-VLT's high-resolution MIR spectrograph. None of the sources present evidence for H2 emission. Stringent 3sigma upper limits to the integrated line fluxes and the mass of optically thin warm gas in the disks are derived. The disks contain less than a few tenths of Jupiter mass of optically thin H2 gas at 150 K at most, and less than a few Earth masses of optically thin H2 gas at 300 K and higher temperatures. We compare our results to a Chiang and Goldreich (1997, CG97) two-layer disk model. The upper limits to the disk's optically thin warm gas mass are smaller than the amount of warm gas in the interior layer of the disk, but they are much larger than the amount of molecular gas in the surface layer. We present a calculation of the expected thermal H2 emission from optically thick disks, assuming a CG97 disk structure, a gas-to-dust ratio of 100 and Tgas = Tdust. The expected H2 thermal emission fluxes from typical disks around Herbig Ae/Be stars (10^-16 to 10^-17 erg/s/cm2 at 140 pc) are much lower than the detection limits of our observations (5*10^-15 erg/s/cm2). H2 emission levels are very sensitive to departures from the thermal coupling between the molecular gas and dust. Additional sources of heating of gas in the disk's surface layer could have a major impact on the expected H2 disk emission. In the observed sources the molecular gas and dust in the surface layer have not significantly departed from thermal coupling (Tgas/Tdust< 2) and that the gas-to-dust ratio in the surface layer is very likely lower than 1000.Comment: 16 pages, 9 figures, accepted by A&A. v2: typo in footnote ** corrected, v3: corrections of the A&A language editor included, typo in title of Fig. 1. correcte

Encontros de serviço e satisfação de clientes em hospitais

A pesquisa realizada versa sobre os encontros de serviço e a satisfação de clientes em hospitais. O estudo é de natureza exploratória e teve por objetivo identificar os encontros de serviço que ocorrem no hospital e os atributos de satisfação a eles relacionados. Os dados foram coletados com profissionais e clientes de hospitais, no ano de 2003, por meio de entrevistas utilizando a técnica do incidente crítico. A análise de conteúdo evidenciou os atributos de satisfação dos encontros de serviço que compõem os processos de admissão, internação e alta. Os resultados fornecem importantes informações para ao gestor de serviços hospitalares, permitindo o delineamento de ações com foco no cliente

A survey for near-infrared H2 emission in Herbig Ae/Be stars: emission from the outer disks of HD 97048 and HD 100546

We report on a sensitive search for H2 1-0 S(1), 1-0 S(0) and 2-1 S(1) ro-vibrational emission at 2.12, 2.22 and 2.25 micron in a sample of 15 Herbig Ae/Be stars employing CRIRES, the ESO-VLT near-infrared high-resolution spectrograph, at R~90,000. We detect the H2 1-0 S(1) line toward HD 100546 and HD 97048. In the other 13 targets, the line is not detected. The H2 1-0 S(0) and 2-1 S(1) lines are undetected in all sources. This is the first detection of near-IR H2 emission in HD 100546. The H2 1-0 S(1) lines observed in HD 100546 and HD 97048 are observed at a velocity consistent with the rest velocity of both stars, suggesting that they are produced in the circumstellar disk. In HD 97048, the emission is spatially resolved and it is observed to extend at least up to 200 AU. We report an increase of one order of magnitude in the H2 1-0 S(1) line flux with respect to previous measurements taken in 2003 for this star, which suggests line variability. In HD 100546 the emission is tentatively spatially resolved and may extend at least up to 50 AU. Modeling of the H2 1-0 S(1) line profiles and their spatial extent with flat keplerian disks shows that most of the emission is produced at a radius >5 AU. Upper limits to the H2 1-0 S(0)/ 1-0 S(1) and H2 2-1 S(1)/1-0 S(1) line ratios in HD 97048 are consistent with H2 gas at T>2000 K and suggest that the emission observed may be produced by X-ray excitation. The upper limits for the line ratios for HD 100546 are inconclusive. Because the H2 emission is located at large radii, for both sources a thermal emission scenario (i.e., gas heated by collisions with dust) is implausible. We argue that the observation of H2 emission at large radii may be indicative of an extended disk atmosphere at radii >5 AU. This may be explained by a hydrostatic disk in which gas and dust are thermally decoupled or by a disk wind caused by photoevaporation.Comment: Accepted by A&A. 16 pages, 7 figure

A detailed clinical and molecular survey of subjects with nonsyndromic USH2A retinopathy reveals an allelic hierarchy of disease-causing variants.

Defects in USH2A cause both isolated retinal disease and Usher syndrome (ie, retinal disease and deafness). To gain insights into isolated/nonsyndromic USH2A retinopathy, we screened USH2A in 186 probands with recessive retinal disease and no hearing complaint in childhood (discovery cohort) and in 84 probands with recessive retinal disease (replication cohort). Detailed phenotyping, including retinal imaging and audiological assessment, was performed in individuals with two likely disease-causing USH2A variants. Further genetic testing, including screening for a deep-intronic disease-causing variant and large deletions/duplications, was performed in those with one likely disease-causing change. Overall, 23 of 186 probands (discovery cohort) were found to harbour two likely disease-causing variants in USH2A. Some of these variants were predominantly associated with nonsyndromic retinal degeneration ('retinal disease-specific'); these included the common c.2276 G>T, p.(Cys759Phe) mutation and five additional variants: c.2802 T>G, p.(Cys934Trp); c.10073 G>A, p.(Cys3358Tyr); c.11156 G>A, p.(Arg3719His); c.12295-3 T>A; and c.12575 G>A, p.(Arg4192His). An allelic hierarchy was observed in the discovery cohort and confirmed in the replication cohort. In nonsyndromic USH2A disease, retinopathy was consistent with retinitis pigmentosa and the audiological phenotype was variable. USH2A retinopathy is a common cause of nonsyndromic recessive retinal degeneration and has a different mutational spectrum to that observed in Usher syndrome. The following model is proposed: the presence of at least one 'retinal disease-specific' USH2A allele in a patient with USH2A-related disease results in the preservation of normal hearing. Careful genotype-phenotype studies such as this will become increasingly important, especially now that high-throughput sequencing is widely used in the clinical setting.European Journal of Human Genetics advance online publication, 4 February 2015; doi:10.1038/ejhg.2014.283

On the Change of the Inner Boundary of an Optically Thick Accretion Disk around White Dwarfs Using the Dwarf Nova SS Cyg as an Example

We present the results of our studies of the aperiodic optical flux variability for SS Cyg, an accreting binary systemwith a white dwarf. The main set of observational data presented here was obtained with the ANDOR/iXon DU-888 photometer mounted on the RTT-150 telescope, which allowed a record(for CCD photometers) time resolution up to 8 ms to be achieved. The power spectra of the source's flux variability have revealed that the aperiodic variability contains information about the inner boundary of the optically thick flow in the binary system. We show that the inner boundary of the optically thick accretion disk comes close to the white dwarf surface at the maximum of the source's bolometric light curve, i.e., at the peak of the instantaneous accretion rate onto the white dwarf, while the optically thick accretion disk is truncated at distances 8.5e9 cm ~10 R_{WD} in the low state. We suggest that the location of the inner boundary of the accretion disk in the binary can be traced by studying the parameters of the power spectra for accreting white dwarfs. In particular, this allows the mass of the accreting object to be estimated.Comment: 9 pages, 7 figures, Published in Astronomy Letter

Climate Change and invasibility of the Antarctic benthos

Benthic communities living in shallow-shelf habitats in Antarctica (&lt;100-m depth) are archaic in their structure and function. Modern predators, including fast-moving, durophagous (skeleton-crushing) bony fish, sharks, and crabs, are rare or absent; slow-moving invertebrates are the top predators; and epifaunal suspension feeders dominate many soft substratum communities. Cooling temperatures beginning in the late Eocene excluded durophagous predators, ultimately resulting in the endemic living fauna and its unique food-web structure. Although the Southern Ocean is oceanographically isolated, the barriers to biological invasion are primarily physiological rather than geographic. Cold temperatures impose limits to performance that exclude modern predators. Global warming is now removing those physiological barriers, and crabs are reinvading Antarctica. As sea temperatures continue to rise, the invasion of durophagous predators will modernize the shelf benthos and erode the indigenous character of marine life in Antarctica

Exploring the key drivers behind the adoption of mobile banking services

This research examines the main drivers behind the adoption of mobile banking, a concept that has revolutionized the day-to-day activities of humans. A review of relevant literature on the topic, leads us toward testing the following key hypotheses: consumers are adopting mobile banking due to the perceived usefulness and benefits associated with the concept; and consumers are adopting mobile banking due to technological advances meaning increased access to the mobile phone devices. We published an online questionnaire on Amazon Mechanical Turk to obtain responses from Internet users. A dominating proportion of participants highlighted how mobile banking is a concept that they adopted between three and 5 years ago, showing just how recently mobile banking took off. The results also showed a number of links between the study’s research hypotheses and the adoption of mobile banking. The overall result of the study shows online banking as a concept that is influenced by a number of both internal and external factors. No single factor plays a dominating force in pushing retail bankers to adopt mobile banking, with it instead being a culmination of numerous different factors. The recent introduction of mobile banking is made seemingly apparent, as is the increasing susceptibility to change in the near future. Subsequently, countless opportunities for further academic research are likely to arise