The Information Systems Content Area on the CPA Exam: Does Candidate Age Matter?

This study examines scores on the Business Environment and Concepts (BEC) section of the Uniform Certified Public Accountant Examination. The BEC examination includes six content areas, one of which is Information Systems and Communication (INFO SYS). The relationship of candidate age and candidate performance for the BEC examination was examined, along with each of the six related content areas that comprise the BEC exam. The results show that candidate age is negatively related to scores on the BEC examination. The results also show that age is negatively related to five of the six content areas of the BEC examination. No relationship was found between performance on the INFO SYS content area and candidate age. These results suggest that information systems knowledge is retained with age. These findings are of interest to accounting and information systems educators and CPA examination candidates

On the evolutionary behaviour of BL Lac objects

We present a new well defined sample of BL Lac objects selected from the ROSAT All-Sky Survey (RASS). The sample consists of 39 objects with 35 forming a flux limited sample down to f_X = 8 x 10^{-13} cgs, redshifts are known for 33 objects (and 31 of the complete sample). X-ray spectral properties were determined for each object individually with the RASS data. The luminosity function of RASS selected BL Lac objects is compatible with results provided by objects selected with the Einstein observatory, but the RASS selected sample contains objects with luminosities at least tenfold higher. Our analysis confirms the negative evolution for X-ray selected BL Lac objects found in a sample by the Einstein observatory, the parameterization provides similar results. A subdivision of the sample into halves according to the X-ray to optical flux ratio yielded unexpected results. The extremely X-ray dominated objects have higher redshifts and X-ray luminosities and only this subgroup shows clear signs of strong negative evolution. The evolutionary behaviour of objects with an intermediate spectral energy distribution between X-ray and radio dominated is compatible with no evolution at all. Consequences for unified schemes of X-ray and radio selected BL Lac objects are discussed.We suggest that the intermediate BL Lac objects are the basic BL Lac population. The distinction between the two subgroups can be explained if extreme X-ray dominated BL Lac objects are observed in a state of enhanced X-ray activity.Comment: 14 pages incl. 8 figures, accepted by A&

A constructivist grounded theory of Ghara Igbanwe for the older Igbo people

Ghara igbanwe encompasses a form of holistic care for the elderly that is deeply rooted in the cultural practices of the Igbo people and their beliefs around afterlife and spirituality. This form of holistic care of the elderly is poorly understood within the literature and as a result, the complex needs of the Igbo elderly is often misunderstood by healthcare professionals and Nigerian politicians. This research study explores needs of the older Igbo ethnic group of Nigerians over 65 years of age and in doing so, develop a theory about ghara igbanwe. Using the Constructivist Grounded Theory methodology, 16 Igbo elderly and their caregivers were interviewed until theoretical saturation was achieved. Data generated was then coded and mapped in the Constructivist Grounded Theory tradition. Ghara igbanwe, as theorised by this study, means that the elderly people in Igbo serve as intermediaries between the living and their ancestors. This understanding of the role of older Igbo people has major implications on their care needs. The current state of care provision challenges this unique role of the Igbo elderly politically, socio-economically and culturally. For ghara igbanwe to be successful, the Igbo elderly population need to be respected and supported as intermediaries. The approach to care should be culturally sensitive to the traditions and practices of the Igbo people. In other words, Western approaches to rehabilitation or holistic care of the elderly should not be blindly applied to the Igbo context. The key contribution of this thesis is this theory of elderly as intermediaries in Igbo, Nigeria. This thesis asserts that there needs to be a consideration of the intermediary roles that older Igbo people play in society. By doing so, care provision will then be holistic and successful at promoting health and well-being for the Igbo elderly