Exploring Culture-Specific Learning Styles in Accounting Education

Purpose – The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on culture-specific learning differences. The literature gap is particularly acute with respect to practical culture-specific guidance for accounting educators. This paper is organized along three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning styles in the accounting field? Third, what implications do culture-specific learning styles carry for accounting educators? Design/methodology/approach – Initially, the author surveys culture-specific learning styles literature, after which a more in-depth analysis of accounting-specific literature is conducted. The author then provides a synthesis of the literature followed by a discussion of the implications for accounting educators. Findings – Culture-specific learning styles carry several implications for educators such as problems associated with overloading short-term memory, the importance of prior experience and the role of visual prompts and motivation among students and educators. Research limitations/implications – It is an opportunity for accounting educators to explore practical teaching techniques that address differences in learning styles that result from culture. Practical implications – Culture-specific learning styles carry several implications for educators. Problems with culture may ultimately be associated with overloading short-term memory. Likewise, prior experience is an important aspect of culture-specific learning and should be recognized by accounting educators. Last, not all motivation need be sourced from the student, and instructors may explore the role of visual prompts when teaching international students. Originality/value – This paper highlights the importance of culture-specific learning styles research in accounting education and the need for accounting educators to carefully consider cultural implications, as international accounting education standards are pursued. The dearth of research into culture-specific learning styles in accounting education is addressed

The QED Structure of the Photon

Measurements of the QED structure of the photon based on the reaction ee --> ee \gamma(*)(P^2)\gamma*(Q^2) --> ee mumu are discussed. This review is an update of the discussion of the results on the QED structure of the photon presented in Refs.[1], and covers the published measurements of the photon structure functions F_2, F_A nd F_B and of the differential cross-section dsig/dx for the exchange of two virtual photons.Comment: Invited talk given at the 7th International Workshop on Deep Inelastic Scattering and QCD, April 19 to 23, 1999, Zeuthen, to appear in the proceedings. 8pages 4 figure

Axial-vector form factors of the baryon octet and chiral symmetry

We consider the axial-vector form factors of the baryon octet in flavor-SU(3) chiral perturbation theory. The baryon octet and decuplet and the pseudoscalar-meson octet are included as explicit degrees of freedom. We explore the use of on-shell meson and baryon masses in the one-loop contributions to the axial-vector form factors and focus on a consistent treatment in terms of chiral power counting. The convergence properties of such an approach are scrutinized. We discuss the potential for comparison to upcoming QCD lattice data.Comment: 57 pages, 4 figures, in the revised manuscript we extended the presentation considering now all relevant counterterm

Lipolytic sensitivity to catecholamines in patients with human immunodeficiency virus infection

Lipolysis is higher in patients with acquired immunodeficiency syndrome (AIDS) than in healthy control subjects. To evaluate whether this increase in lipolysis is related to increased beta-adrenergic sensitivity, we compared the lipolytic response to epinephrine (approximately 15 ng x kg(-1) x min(-1)) of six AIDS patients with that of six matched control subjects. Lipolysis was measured by infusion of [2H2]glycerol and [2H2]palmitate. The baseline rates of appearance of palmitate (2.06 +/- 0.21 compared with 1.45 +/- 0.07 micromol x kg(-1) x min(-1)) and glycerol (2.35 +/- 0.16 compared with 1.35 +/- 0.06 micromol x kg(-1) x min(-1)) were higher in AIDS patients (P <0.05). The absolute increase in lipolysis, an indicator of the responsiveness to epinephrine, was not different between groups for the rate of appearance of palmitate (86 +/- 14 compared with 75 +/- 7 micromol x L(-1) x min(-1)) or glycerol (79 +/- 13 compared with 59 +/- 6 micromol x L(-1) x min(-1)). Plasma concentrations of epinephrine were not different between groups. Lipolysis was higher whereas the lipolytic response to epinephrine was normal in AIDS patients. Increased lipolytic sensitivity to catecholamines is not the cause of increased lipolysis in AID

Experimental cross sections of Ho 165 (α,n) Tm 168 and Er 166 (α,n) Yb 169 for optical potential studies relevant for the astrophysical γ process

Background: Optical potentials are crucial ingredients for the prediction of nuclear reaction rates needed in simulations of the astrophysical γ process. Associated uncertainties are particularly large for reactions involving α particles. This includes (γ,α) reactions which are of special importance in the γ process. Purpose: The measurement of (α,n) reactions allows for an optimization of currently used α-nucleus potentials. The reactions Ho165(α,n) and Er166(α,n) probe the optical model in a mass region where γ process calculations exhibit an underproduction of p nuclei which is not yet understood. Method: To investigate the energy-dependent cross sections of the reactions Ho165(α,n) and Er166(α,n) close to the reaction threshold, self-supporting metallic foils were irradiated with α particles using the FN tandem Van de Graaff accelerator at the University of Notre Dame. The induced activity was determined afterwards by monitoring the specific β-decay channels. Results: Hauser-Feshbach predictions with a widely used global α potential describe the data well at energies where the cross sections are almost exclusively sensitive to the α widths. Increasing discrepancies appear towards the reaction threshold at lower energy. Conclusions: The tested global α potential is suitable at energies above 14 MeV, while a modification seems necessary close to the reaction threshold. Since the γ and neutron widths show non-negligible impact on the predictions, complementary data are required to judge whether or not the discrepancies found can be solely assigned to the α width. © 2014 American Physical Society.Peer reviewedFinal Accepted Versio

Beurteilung der Milchqualität und Schwachstellenanalyse des Produktionsprozesses in ökologisch bewirtschafteten Milchviehbetrieben unter besonderer Berücksichtigung des Bacillus cereus

Versuch I: Aktuelle Erhebung über die Milchqualität von ökologisch wirtschaftenden im Vergleich zu konventionell wirtschaftenden Betrieben Ziel des Versuches war es, verschiedene betriebliche Gegebenheiten und die Milchqualitätsparameter von ökologisch und von konventionell wirtschaftenden Betrieben gegenüberzustellen, zu vergleichen und die Unterschiede zu begründen. Dafür wurden 15 ökologisch und 13 konventionell wirtschaftende Milchviehbetriebe in Westfalen ausgewählt und um ihr Einverständnis gebeten, an dieser Untersuchung teilzunehmen. Zunächst erfolgte die Anfertigung der für die Befragung erforderlichen Checklisten für die Produktionsbereiche Melken, Fütterung, Haltung und Management. Nach Fertigstellung der Checklisten wurden die Betriebe zweimal im Abstand von ca. einem halben Jahr besucht und die einzelnen Daten in den Checklisten erhoben. Anschließend konnten die Erhebungsdaten den Komplexen Eutergesundheit, Stoffwechsel, Fruchtbarkeit und Fundament zugeteilt werden. Die erhobenen Daten deckten eine große Bandbreite an Vorsorgemaßnahmen, Risikofaktoren und Beobachtungen im Hinblick auf die vier Krankheitskomplexe ab. In dem betrachteten Zeitraum von Juni 2002 bis Oktober 2003 standen die Daten der regelmäßigen Güteprüfung in der Hoftankmilch und der monatlichen Milchleistungsprüfung im Gesamtgemelk zur Auswertung zur Verfügung. Bei den Ergebnissen ist hervorzuheben, dass die ökologisch wirtschaftenden Betriebsleiter im Vergleich zu den konventionell wirtschaftenden Betriebsleitern häufiger hygienische Maßnahmen in den Bereichen „Melken“ und „Liegeflächen“ durchführen. Im Bezug auf das Gesundheitsmanagement wäre es für ökologisch wirtschaftenden Betriebsleitern ratsam, häufiger Maßnahmen zur regelmäßigen Kontrolle der Gesundheit, zur Behandlung bei Überschreitung der Grenzwerte und zur abschließenden Kontrolluntersuchung zu ergreifen. Das ausgearbeitete Konzept zur Schwachstellenanalyse ist in erster Linie – aufgrund der Ergebnisse – auf ökologisch wirtschaftenden Betrieben bei Vorhandensein der aufgeführten Schwachstellen anzuwenden, gleichermaßen aber auch auf konventionell wirtschaftenden Betrieben mit entsprechendem Gefährdungspotential. . Versuch IIb: Beurteilung der Bedeutung des Bacillus cereus für die Haltbarkeit und Verarbeitung der Milch Die Kontamination mit Bacillus cereus erfolgte in der Molkerei, nicht schon auf den Erzeugerbetrieben. In zwei Versuchsreihen zur Bedeutung von B. cereus für die Haltbarkeit der Biomilch zeigte sich der Verderb unabhängig von der zugegebenen B.cereus-Menge als durch den Geruch zuerst erkennbar

Is It Distress, Depression, or Both? Exploring Differences in the Diabetes Distress Scale and the Patient Health Questionnaire in a Diabetes Specialty Clinic

IN BRIEF Patients (n = 314) completed the Patient Health Questionnaire and the Diabetes Distress Scale as part of standard care. Although most patients (70.4%) had no symptoms of depression or diabetes-related distress, 23.9% scored high on the distress questionnaire in at least one of its four domains. Regular screening for distress related to the demands of living with diabetes is crucial in identifying and preventing poor health outcomes associated with diabetes-related distress

A 7-year follow-up of sacral anterior root stimulation for bladder control in patients with a spinal cord injury: quality of life and users' experiences\ud

Study design: Cross-sectional descriptive study.\ud \ud Objectives: To assess long-term effects and quality of life (QoL) of using sacral anterior root stimulation (SARS) in spinal cord injured patients.\ud \ud Setting: Neurosurgical and Urological Departments of a large teaching hospital and a large rehabilitation centre in the Netherlands.\ud \ud Methods: In all, 42 patients with complete spinal cord injury (SCI) implanted between 1987 and 2000 were included. A questionnaire was constructed to determine complications, technical failures and personal experiences of the patients. The Qualiveen questionnaire was used and the outcome was compared with data obtained from a reference group of 400 SCI patients with neurogenic bladder problems not using the bladder controller. The Qualiveen questionnaire measures disease-specific aspects in four domains with respect to limitations, constraints, fears and feelings and general QoL aspects, suitable for use in SCI patients with urinary disorders.\ud \ud Results: The results of 37 patients are presented. Our results with the bladder controller with respect to medical and technical complications and infection rates are similar to the results presented by others. From users' experiences, the most important advantages reported were a decreased infection rate (68%), improved social life (54%) and continence (54%). Comparison of the obtained results of our patient group with the Qualiveen questionnaire with a reference group not using the bladder controller indicates that the specific impact of urinary disorders in the four domains on QoL is reduced and that general QoL is improved.\ud \ud Conclusion: SARS is effective and safe for neurogenic bladder management in patients with complete SCI. Users' experiences are positive. Furthermore, this therapy seems to reduce the effects of urinary-disorder-specific QoL aspects, and to increase the QoL in general\u

Competing tunneling trajectories in a 2D potential with variable topology as a model for quantum bifurcations

We present a path - integral approach to treat a 2D model of a quantum bifurcation. The model potential has two equivalent minima separated by one or two saddle points, depending on the value of a continuous parameter. Tunneling is therefore realized either along one trajectory or along two equivalent paths. Zero point fluctuations smear out the sharp transition between these two regimes and lead to a certain crossover behavior. When the two saddle points are inequivalent one can also have a first order transition related to the fact that one of the two trajectories becomes unstable. We illustrate these results by numerical investigations. Even though a specific model is investigated here, the approach is quite general and has potential applicability for various systems in physics and chemistry exhibiting multi-stability and tunneling phenomena.Comment: 11 pages, 8 eps figures, Revtex-