The Impact Of The Principles Of Accounting Experience On Student Preparation For Intermediate Accounting

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior knowledge than do most other courses the student has been exposed to. Intermediate accounting is also very important for accounting majors as it serves as the basis for much of their future accounting coursework. Obviously, it is of paramount importance that students enter Intermediate Accounting I properly prepared for the course. This research examines the preparation level of Intermediate I students. In particular, this study investigates whether three specific factors relating to the principles of accounting course affect a student’s preparation for intermediate accounting. The three factors are: the grade earned in the principles of accounting course, the type of school where the principles of accounting course was taken, and the amount of time that elapsed between the principles course and the intermediate course. This research differs from prior research in this area in that prior research focused on factors affecting performance in intermediate and the current research focus is on preparation for the course. Results of this research include the finding that preparation for intermediate accounting is associated with both the grade earned in principles and the amount of time that elapses between principles and intermediate. While no association is found between the type of school where principles is taken and the level of preparation for intermediate, the results indicate that students who take principles of accounting at a 2-year school are more likely to delay taking intermediate accounting. It appears that students who take principles of accounting at a 2-year school may be less prepared for intermediate, not because of the2-year school per se, but rather because of the associated delay in taking intermediate accounting. These results should be of interest to advisors of future accounting and finance majors, instructors teaching intermediate accounting as well as to individual students planning the timing of their coursework

The Impact Of Course Scheduling On Student Success In Intermediate Accounting

Cognitive psychology research, as well as educational psychology research, suggests that learning is enhanced when new subjects are presented in spaced-out sessions rather than compressed into fewer, longer sessions (the “spacing effect”).  This would suggest that students should learn better when taking courses that are scheduled over longer time periods (two or three days per week over a long semester) rather than in an intensive (one day per week) or compressed (summer session) format.  This research investigates whether the spacing effect exists for students in Intermediate Accounting classes.  Specifically, this research examines student performance in Intermediate Accounting courses offered in four different scheduling formats including one, two, and three days per week over traditional long semesters, as well as during compressed four-week summer sessions.  A significant association between course schedule and student performance is found to exist.  The effect of student age and gender on this association is also explored.  Results identify one scheduling option which appears to be a particularly poor schedule for Intermediate Accounting, as well as particular characteristics of students who might be more likely to have difficulty with this schedule. Results should be of interest to university administrators responsible for making scheduling decisions, to faculty members teaching under different course schedules, and to individual students planning their class schedules.&nbsp

Long-Run Success In The Accounting Profession: A Study Of Student Perceptions

Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced accountant (an accountant who is three, five, or even ten years into their career). Armed with this information, students will be better equipped to make the best decisions as they complete their undergraduate degree and begin their careers. This would include decisions about graduate studies, pursuing certifications, accepting a job in a particular industry or one which provides specific experiences or training. Unfortunately, many students do not have accurate or complete information regarding the requirements for continued, long-run success in the profession. This paper reports the results of a project which (1) measured accounting students perceptions of the education, training, knowledge and experience required for experienced accountants, (2) implemented a class project exposing students to employers requirements for experienced accountants, and (3) measured student perceptions after the project was completed

A Qualitative Phenomenological Study of Employee Perceptions of the Impact of Layoffs

Millions of Americans were terminated from their employment in massive layoffs in 2013, which not only created outrage among employees. but also opened the door for retaliatory lawsuits. However, profitable companies are still engaged in restructuring and layoffs, which have a negative effect on employees, managers, and survivors. Such actions create mistrust in management and continue to plague the workforce and the economy. The purpose of this phenomenological study was to explore the impacts that layoffs and downsizing have on employees\u27 trust, work performance, behavior, and health. Informed by Sarker\u27s theory on management and employee trust, the research questions explored participants\u27 work attitudes and performances after layoffs had taken place. Twenty participants, both managers and workers who were laid off or who had survived layoffs, took part in semistructured interviews. The data were coded and analyzed using comparative analysis. The results showed (a) most employees do not trust management, (b) stress and low morale were the most common effects from layoffs, and (c) employee productivity was limited during and after the downsizing process. The study can contribute to positive social change by identifying ways for company leaders to manage impacts of layoffs and implement effective organizational communication strategies that may result in reduced stress for laid off employees and a more productive work environment for surviving employees and managers

International Commercial Arbitration: Fifty Years After the New York Convention

a one-day conference held at the Dean Rusk Center on January 30, 2009. The event, co-sponsored by the Georgia Journal of International and Comparative Law, featured Gary Born as keynote speaker and other leaders in the field of international commercial arbitration including Robert Davidson, Executive Director of JAMS Arbitration Practice; William K. Slate, II, President, American Arbitration Association; and Anne Marie Whitesell, Former Secretary General of the ICC International Court of Arbitration

Contrasting prefrontal cortex contributions to episodic memory dysfunction in behavioural variant frontotemporal dementia and alzheimer's disease

Recent evidence has questioned the integrity of episodic memory in behavioural variant frontotemporal dementia (bvFTD), where recall performance is impaired to the same extent as in Alzheimer's disease (AD). While these deficits appear to be mediated by divergent patterns of brain atrophy, there is evidence to suggest that certain prefrontal regions are implicated across both patient groups. In this study we sought to further elucidate the dorsolateral (DLPFC) and ventromedial (VMPFC) prefrontal contributions to episodic memory impairment in bvFTD and AD. Performance on episodic memory tasks and neuropsychological measures typically tapping into either DLPFC or VMPFC functions was assessed in 22 bvFTD, 32 AD patients and 35 age- and education-matched controls. Behaviourally, patient groups did not differ on measures of episodic memory recall or DLPFC-mediated executive functions. BvFTD patients were significantly more impaired on measures of VMPFC-mediated executive functions. Composite measures of the recall, DLPFC and VMPFC task scores were covaried against the T1 MRI scans of all participants to identify regions of atrophy correlating with performance on these tasks. Imaging analysis showed that impaired recall performance is associated with divergent patterns of PFC atrophy in bvFTD and AD. Whereas in bvFTD, PFC atrophy covariates for recall encompassed both DLPFC and VMPFC regions, only the DLPFC was implicated in AD. Our results suggest that episodic memory deficits in bvFTD and AD are underpinned by divergent prefrontal mechanisms. Moreover, we argue that these differences are not adequately captured by existing neuropsychological measures

Parallel analysis of RNA ends enhances global investigation of microRNAs and target RNAs of Brachypodium distachyon

BACKGROUND: The wild grass Brachypodium distachyon has emerged as a model system for temperate grasses and biofuel plants. However, the global analysis of miRNAs, molecules known to be key for eukaryotic gene regulation, has been limited in B. distachyon to studies examining a few samples or that rely on computational predictions. Similarly an in-depth global analysis of miRNA-mediated target cleavage using parallel analysis of RNA ends (PARE) data is lacking in B. distachyon. RESULTS: B. distachyon small RNAs were cloned and deeply sequenced from 17 libraries that represent different tissues and stresses. Using a computational pipeline, we identified 116 miRNAs including not only conserved miRNAs that have not been reported in B. distachyon, but also non-conserved miRNAs that were not found in other plants. To investigate miRNA-mediated cleavage function, four PARE libraries were constructed from key tissues and sequenced to a total depth of approximately 70 million sequences. The roughly 5 million distinct genome-matched sequences that resulted represent an extensive dataset for analyzing small RNA-guided cleavage events. Analysis of the PARE and miRNA data provided experimental evidence for miRNA-mediated cleavage of 264 sites in predicted miRNA targets. In addition, PARE analysis revealed that differentially expressed miRNAs in the same family guide specific target RNA cleavage in a correspondingly tissue-preferential manner. CONCLUSIONS: B. distachyon miRNAs and target RNAs were experimentally identified and analyzed. Knowledge gained from this study should provide insights into the roles of miRNAs and the regulation of their targets in B. distachyon and related plants.This is the publisher’s final pdf. The published article is copyrighted by the author(s) and published by BioMed Central Ltd. The published article can be found at: http://genomebiology.com/

Rethinking the fall of the planter class

This issue of Atlantic Studies began life as a one-day conference held at Chawton House Library in Hampshire, UK, and funded by the University of Southampton. The conference aimed, like this issue, to bring together scholars currently working on the history of the British West Indian planter class in the eighteenth and nineteenth centuries and to discuss how, when, and why the fortunes of the planters went into decline. As this introduction notes, the difficulties faced by the planter class in the British West Indies from the 1780s onwards were an early episode in a wider drama of decline for New World plantation economies. The American historian Lowell Ragatz published the first detailed historical account of their fall. His work helped to inform the influential arguments of Eric Williams, which were later challenged by Seymour Drescher. Recent research has begun to offer fresh perspectives on the debate about the decline of the planters, and this collection brings together articles taking a variety of new approaches to the topic, encompassing economic, political, cultural, and social histor