A Strategy for Teaching Critical Thinking: The Sellmore Case

The importance of teaching and applying critical thinking skills is apparently matched by its difficulty in doing so. Sara Rimer, writing for the January 18, 2011, edition of The Hechinger Report, discussed a study by Richard Arum that followed several thousand undergraduates from when they entered college in fall 2005 to when they graduated in spring 2009. Arum’s research, published in his book Academically Adrift: Limited Learning on College Campuses, found that large numbers of students did not learn critical thinking, complex reasoning, and written communication skills. Arum used testing data and student surveys from 24 colleges and universities ranging from the highly selective to the least selective. The study found that after the first two years of college, 45% of students made no significant improvement in their critical thinking, reasoning, or writing skills. After four years, 36% showed no significant gains in what Arum called the “higher order” thinking skills. The good news is that students majoring in the liberal arts showed significantly greater gains over time than other students in critical thinking, reasoning, and writing skills. The bad news is that students majoring in business, education, social work, and communication showed the least number of gains in learning. Paul Hurd, in the article “The State of Critical Thinking Today,” written for The Critical Thinking Community website (www.criticalthinking.org), examined the current state of critical thinking in higher education. Citing numerous studies, Hurd pointed out that while the overwhelming majority of faculty understand the importance of developing critical thinking skills in their students and believe it is the primary objective of their instructional methodology, a majority of faculty lacks a substantive concept of critical thinking. He says that, given this lack of understanding, it is difficult to make the case that critical thinking is the norm in the design of most instructional methodologies. For Hurd, an understanding of critical thinking at the level he is proposing requires that we “teach content through thinking, not content, and then thinking.” While the development of critical thinking skills is important for any discipline, it must be a vital component in how we prepare students for entry into the accounting profession. For example, management accountants are often called on to identify problems, gather relevant information in assessing those problems, and explore and interpret information in developing alternative strategies for solving these problems. In this capacity, the management accountant is expected to formulate questions, highlight and identify relevant assumptions, and challenge those assumptions, all with a view toward developing and articulating alternative strategies aimed at resolving these problems. Management accountants are also called on to construct and defend arguments by using and evaluating evidence either in favor of or in opposition to proposals that require managerial decisions. All of the above tasks are important components that must be developed through an understanding and application of critical thinking skills

Why Audit Teams Need the Confidence to Speak Up

A climate of psychological safety is an important prerequisite for effective interpersonal relationships among audit team members and for audit teams to properly meet their fiduciary responsibilities. Audit processes can be more effective and the quality of audits can be improved if auditors understand the concept of psychological safety and its application for audit teams. The failure to create a climate of psychological safety among audit team members can have harmful effects on audit quality, but fortunately CPA firms can take steps to enhance psychological safety and enable more effective audit processes and audit work

A Bounded Affinity Theory of Religion and the Paranormal

We outline a theory of bounded affinity between religious experiences and beliefs and paranormalism, which emphasizes that religious and paranormal experiences and beliefs share inherent physiological, psychological, and ontological similarities. Despite these parallels, organized religious groups typically delineate a narrow subset of experiences and explanatory frames as acceptable and True, banishing others as either false or demonic. Accordingly, the theory provides a revised definition of the “paranormal” as beliefs and experiences explicitly rejected by science and organized religions. To demonstrate the utility of the theory, we show that, after controlling for levels of conventional religious practice, there is a strong, positive relationship between claiming Christian-based religious experiences and believing in, pursuing, and experiencing the paranormal, particularly among individuals not strongly tethered to organized religion. Bounded affinity theory makes sense of recent non-linear and complex moderation findings in the empirical literature and reiterates the importance of the paranormal for studies of religion

Quantifying the radiation belt seed population in the 17 March 2013 electron acceleration event

Abstract We present phase space density (PSD) observations using data from the Magnetic Electron Ion Spectrometer instrument on the Van Allen Probes for the 17 March 2013 electron acceleration event. We confirm previous results and quantify how PSD gradients depend on the first adiabatic invariant. We find a systematic difference between the lower-energy electrons (1-MeV with a source region within the radiation belts. Our observations show that the source process begins with enhancements to the 10s-100s-keV energy seed population, followed by enhancements to the \u3e1-MeV population and eventually leading to enhancements in the multi-MeV electron population these observations provide the clearest evidence to date of the timing and nature of the radial transport of a 100s keV electron seed population into the heart of the outer belt and subsequent local acceleration of those electrons to higher radiation belt energies. Key Points Quantification of phase space density gradients inside geostationary orbit Clear differences between the source of low energy and relativistic electrons Clear observations of how the acceleration process evolves in energy

An empirically observed pitch-angle diffusion eigenmode in the Earth\u27s electron belt near L* = 5.0

Abstract Using data from NASA\u27s Van Allen Probes, we have identified a synchronized exponential decay of electron flux in the outer zone, near L* = 5.0. Exponential decays strongly indicate the presence of a pure eigenmode of a diffusion operator acting in the synchronized dimension(s). The decay has a time scale of about 4 days with no dependence on pitch angle. While flux at nearby energies and L* is also decaying exponentially, the decay time varies in those dimensions. This suggests the primary decay mechanism is elastic pitch angle scattering, which itself depends on energy and L *. We invert the shape of the observed eigenmode to obtain an approximate shape of the pitch angle diffusion coefficient and show excellent agreement with diffusion by plasmaspheric hiss. Our results suggest that empirically derived eigenmodes provide a powerful diagnostic of the dynamic processes behind exponential decays

Relativistic Electron Losses in the Outer Radiation Belts

Relativistic electrons in the magnetosphere are both energized and lost via their interaction with plasma waves such as whister chorus, plasmaspheric hiss and EMIC waves. These waves are usually localized in different regions of the magnetosphere as well as being located either inside or outside the plasmapause. We study relativistic electron losses in the outer radiation belts by characterizing decay times scales at low and high altitudes and their relationship to microbursts. We use data collected by SAMPEX, a low Earth orbiting spacecraft in a highly inclined polar orbit and the HEO spacecraft in a high altitude Molniya orbit. The sensors onboard these spacecraft measure electrons of energies > 0.6 MeV, > 1 MeV, > 3 MeV, 2-6 MeV, 3-16 MeV. High time resolution data enable identifying and characterizing electron microbursts observed at low altitudes

Theory of weakly damped free-surface flows: a new formulation based on potential flow solutions

Several theories for weakly damped free-surface flows have been formulated. In this paper we use the linear approximation to the Navier-Stokes equations to derive a new set of equations for potential flow which include dissipation due to viscosity. A viscous correction is added not only to the irrotational pressure (Bernoulli's equation), but also to the kinematic boundary condition. The nonlinear Schr\"odinger (NLS) equation that one can derive from the new set of equations to describe the modulations of weakly nonlinear, weakly damped deep-water gravity waves turns out to be the classical damped version of the NLS equation that has been used by many authors without rigorous justification