An Actuarial Analysis of the Production Function of Major League Baseball

The majority of major league baseball production function studies have utilized data (nonstandardized and standardized) from only one baseball season. This research study utilized data from the 1980-1984 baseball seasons. The results indicate that factors contributing to victories fluctuate. Consistent with prior research, this study found batting average, manager\u27s career win-loss record and the strike-out-to-walk ratio to be the most significant factors contributing to victories. Inconsistent with prior research, this study found that fielding average can also be significant

Notions of Happiness in Rousseau\u27s Julie .

This enquiry first establishes both the importance and the general meaning of the notions of happiness in Rousseau\u27s corpus. Both private and public happiness are seen as the overarching intent of his life as a thinker. The possibility of a tertiary notion of happiness--between private and public--is presented with the introduction of the subject work Julie; or The New Heloise. Themes considered at some length are passion/virtue, happiness/duty, love/friendship, as well as the notions of Platonic and courtly love--not to mention the dichotomy motion/rest. At the end of Part One of the novel, the lovers are forcibly separated, and the tasks of reconciling the above dichotomies must be accomplished in other than physical terms. Parts Two and Three are portrayed as a classic example of the passion myth playing itself out until the symbolic deaths of the lovers--he goes to sea and she marries at her father\u27s demand. The remainder of the story chronicles the reign of morality and extreme sublimation. Passion and virtue are eventually reconciled in the death of the heroine Julie, but not before she offers a vision of a viable means of reconciliation and fulfillment

S06RS SGR No. 8 (System President)

A Resolution to urge the LSU Board of Supervisors to include student representation on the search committee for the LSU System President

Tobacco use amongst out of school adolescents in a Local Government Area in Nigeria

Abstract Introduction Out-of-school adolescents are often neglected when planning for tobacco prevention programmes whereas they are more vulnerable. Few studies exist in Nigeria about their pattern of tobacco use to serve as the basis for effective policy formulation. Method A sub sample of 215 out of school adolescents was analyzed from a descriptive cross sectional study on psychoactive substance use amongst youths in two communities in a Local Government Area in Nigeria which used a multi-stage sampling technique. Results Males were 53% and females 47%. Only 20.5% had ever used tobacco while 11.6% were current users. Males accounted for 60% of current users compared to 40% amongst females. Of current users, 84% believed that tobacco is not harmful to health. In addition, the two important sources of introduction to tobacco use were friends 72% and relatives 20%. Use of tobacco amongst significant others were: friends 27%, fathers 8.0%, relatives 4.2% and mothers 0.5%. The most common sources of supply were motor parks 52% and friends 16%. Conclusion The study showed that peer influence is an important source of introduction to tobacco use while selling of tobacco to adolescents in youth aggregation areas is common. We advocate for a theory based approach to designing an appropriate health education intervention targeted at assisting adolescents in appreciating the harmful nature of tobacco use in this locality. A point-of-sale restriction to prevent adolescent access to tobacco in youth aggregation areas within the context of a comprehensive tobacco control policy is also suggested. However, more research would be needed for an in-depth understanding of the tobacco use vulnerability of this group of adolescents.Peer Reviewe

A Time-Saving Approach to Microcomputer Security

Microcomputer advances in ease of use and processing power have far outstripped the accounting department’s ability to control them. This disparity has resulted in potentially damaging exposures that leave the organization open to theft of hardware, software, and data. The potential for loss may be greatest in small and medium-sized organizations where security resources are necessarily limited by the inability to take advantage of the economics of scale enjoyed by large organizations. This article describes typical microcomputer exposures and provides a checklist to help the international auditor identify and correct them

Ethical Decision Making by Management Accountants: An Empirical Examination of Obedience Theory

Fraudulent behavior involving major firms (Enron, WorldCom, etcetera) has resulted in significant losses to investors and others sparking renewed interest in business ethics research. These frauds may have been allowed to flourish because of the pressure that superiors leveled on their accountants. This study reports the results of an experiment investigating if pressure from superiors (obedience pressure) affects the ethical choices of management accountants in a tax compliance situation dealing with the improper deduction of travel and entertainment expenses. The study also examined whether the materiality of the amount to be deducted improperly and the severity of the tax law violation affected ethical decision making. A sample of 168 members of the Institute of Management Accountants participated in the experiment. The materiality of the tax deductions did not significantly affect the actions of the study participants. However, the severity of the tax law violation and pressure from superiors affected subject\u27s actions. The effect of pressure from superiors (obedience pressure) was particularly strong. The study contributes to a better understanding of the ethical behavior of practicing accountants. This understanding may be used to improve ethics education and to build better models for future research

An Empirical Examination of the Factors Affecting the Success of NCAA Division I College Basketball Teams

The Cobb-Douglas production function, regression analyses, and discriminant analyses are used to examine the factors affecting the success of Division I men\u27s basketball teams in the National Collegiate Athletic Association (NCAA). Data were obtained for 229 teams. The results indicate that important factors in success are 2-point field-goal percentage, rebounds, steals, 3-point field-goal percentage, turnovers, and personal fouls. Variables that distinguish winning teams from losing teams are 2-point field-goal percentage, turnovers, prior years\u27 winning percentage of the head coach, free-throw percentage, steals, and rebounds. The results also indicate that the production function of the teams exhibit increasing returns to scale