Strategies to Alleviate Test and Mathematics Anxiety

The purpose of this study was to determine the effectiveness of two anxiety-reducing techniques in a 7th grade Tier 2 (average) mathematics classroom. Based on the work of Ford, Ford, Boxer, and Armstrong (2012), one of the techniques used was the use of humor. The other technique is the use of visualization (see Shobe, Brewin, & Carmack, 2005). Ultimately, this study sought to determine if either of the anxiety-reducing strategies lowered student\u27s anxiety; if they were effective, which was more effective; and if the strategy had any apparent effect on the students\u27 academic performance

Analytic Solution for the Critical State in Superconducting Elliptic Films

A thin superconductor platelet with elliptic shape in a perpendicular magnetic field is considered. Using a method originally applied to circular disks, we obtain an approximate analytic solution for the two-dimensional critical state of this ellipse. In the limits of the circular disk and the long strip this solution is exact, i.e. the current density is constant in the region penetrated by flux. For ellipses with arbitrary axis ratio the obtained current density is constant to typically 0.001, and the magnetic moment deviates by less than 0.001 from the exact value. This analytic solution is thus very accurate. In increasing applied magnetic field, the penetrating flux fronts are approximately concentric ellipses whose axis ratio b/a < 1 decreases and shrinks to zero when the flux front reaches the center, the long axis staying finite in the fully penetrated state. Analytic expressions for these axes, the sheet current, the magnetic moment, and the perpendicular magnetic field are presented and discussed. This solution applies also to superconductors with anisotropic critical current if the anisotropy has a particular, rather realistic form.Comment: Revtex file and 13 postscript figures, gives 10 pages of text with figures built i

Auditor independence and audit risk: a reconceptualisation

The principles-based U.K. regulatory framework for auditor independence (Chartered Accountants Joint Ethics Committee 1996), which was adopted in 1997, identifies threats to independence in fact, independence in appearance, and the safeguards that control these threats. These principles are incorporated in the International Federation of Accountants (IFAC 2001) ethics framework. Drawing on six case studies of interactions involving significant accounting issues between audit engagement partners and finance directors in U.K.-listed companies, we analyze the threats and safeguards to auditor independence in fact that are relevant to the outcome of each interaction. Despite the U.K.'s comprehensive regulatory framework for independence, audit quality control, and independent inspection of firms, not all the interactions have a fully compliant outcome. Independence in fact is compromised where the safeguards in the framework are insufficient defense against the threats, particularly regarding intimidation and bullying during the audit process. Further examples of existing threats are identified and additional threats emerge, in particular an urgency threat, and a loss of face threat. Management motivation is found to be a key driver of pressure. Threats to independence arising within audit firms are not recognized in the current U.K. audit risk model. An extended risk model incorporating within-firm risk is suggested. This study demonstrates the need for continual improvement to regulatory frameworks; in particular it supports the recent U.S. Securities and Exchange Commission (SEC) rule on improper influence on the conduct of audits (Securities and Exchange Commission 2003a)

A grounded theory model of auditor-client negotiations

The central research question addressed in this paper is 'How do companies and their auditors resolve important audit issues?' In-depth interviews are conducted with the audit partners and finance directors of a varied group of six major UK listed companies who had recently experienced audit interactions involving 22 significant accounting issues. A grounded theory model is developed of the negotiation process and the factors that influence the nature of the outcome of interactions. This model identifies, as principal analytical categories, a range of general relationship factors and specific accounting issue factors that influence aspects of the negotiation process. These aspects include the parties involved, the strategies adopted, the quality of the financial reporting outcome and the ease with which it is achieved. A secondary outcome of the research is that distinct categories of audit engagement partner are identified, termed the crusader, the safe pair of hands, the accommodator and the truster

D-string on near horizon geometries and infinite conformal symmetry

We show that the symmetries of effective D-string actions in constant dilaton backgrounds are directly related to homothetic motions of the background metric. In presence of such motions, there are infinitely many nonlinearly realized rigid symmetries forming a loop (or loop like) algebra. Near horizon (AdS) D3 and D1+D5 backgrounds are discussed in detail and shown to provide 2d interacting field theories with infinite conformal symmetry.Comment: 5 pages, revtex, no figures; symmetry transformations for BI action added, coupling of D-string to RR 2-form in D1-D5 background corrected; final version, to appear in Phys. Rev. Let

Finiteness of 2D Topological BF-Theory with Matter Coupling

We study the ultraviolet and the infrared behavior of 2D topological BF-Theory coupled to vector and scalar fields. This model is equivalent to 2D gravity coupled to topological matter. Using techniques of the algebraic renormalization program we show that this model is anomaly free and ultraviolet as well as infrared finite at all orders of perturbation theory.Comment: 17 pages, Late

Critical State in Thin Anisotropic Superconductors of Arbitrary Shape

A thin flat superconductor of arbitrary shape and with arbitrary in-plane and out-of-plane anisotropy of flux-line pinning is considered, in an external magnetic field normal to its plane. It is shown that the general three-dimensional critical state problem for this superconductor reduces to the two-dimensional problem of an infinitely thin sample of the same shape but with a modified induction dependence of the critical sheet current. The methods of solving the latter problem are well known. This finding thus enables one to study the critical states in realistic samples of high-Tc superconductors with various types of anisotropic flux-line pinning. As examples, we investigate the critical states of long strips and rectangular platelets of high-Tc superconductors with pinning either by the ab-planes or by extended defects aligned with the c-axis.Comment: 13 pages including 13 figure files in the tex