Why You Don’t Get Published: An Editor’s View

The definitive version is available at http://www.wileyonlinelibrary.comThis paper uses content analysis to examine 66 reviews on 33 manuscripts submitted to Accounting and Finance. Selected extracts from reviews are provided to illustrate the issues considered important to reviewers. The main message is that papers need to be work-shopped and more care taken over editorial matters. A checklist for prospective authors is provided

Has IFRS resulted in information overload?

The move to NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload. Data overload is an important issue as it impacts information search strategies and decision outcomes. This relevant for the current debate on differential reporting and for assessing whether NZ IFRS has achieved its goals of reducing the cost of financial analysis. The purpose of this paper is to examine the impact of the move to international financial reporting by New Zealand listed entities on the quantity of data provided in the annual report. Our analysis shows that the annual report increased for 92% of our sample firms. The average increase in size was 29% of the prior years‟ annual report and arose through notes to the accounts and accounting policies. Even after transitional information (e.g., accounting policies and reconciliations) the increase is 15%

Development of an experiment for visible radiation measurements from a satellite

The inversion problem, I.E., determining the atmospheric turbidity from polarimetry of radiation emerging from the earth's atmosphere, is presented. A major theoretical advance was made by finding a successful approximation for the forward peak scattering of aerosols together with a simplified characterization of particle size distributions. An engineering model of a multibarreled photopolarimeter suitable for operation from a satellite was evaluated in laboratory and high altitude jet aircraft tests. Comparison of the data from flights over the Mexican desert with theoretical curves for a Rayleigh atmosphere with negligible turbidity is in agreement

Feasibility study on isostatic pressing of pyrrones Final report

Compression molding technique for manufacturing Pyrrone pellets by isostatic pressin

“Lucky Boy!”; Public perceptions of child sexual offending committed by women

This exploratory study addresses the existing gaps on the public perceptions of child sexual offending committed by women. Using thematic analysis, the study extracted, coded and analysed the comments (N=1651) made by the general public to nine Daily Mail online newspaper articles published from 2018 – 2019, reporting the sentencing decisions of female sex offenders, who have been charged and found guilty with the offence of sexual activity with a child. From those comments, 170 coded themes were identified, and this amounted to 3394 coded incidences. Unlike previous research, this study cross examines public responses to different typologies of offending behaviour; teachers, mothers, same sex offenders, co-offenders and finally those who offended for financial gain. The impact of these typologies was analysed through key descriptive case variables, which were quantitively evaluated against the prominent themes that emerged. It found that while people demand equal sentencing decisions between male and female child sex offenders, this is limited by public perception when the abuser is an attractive female and, as a result, perceived as less harmful to the child, who is not seen no longer as a victim but as a ‘Lucky Boy’. Such preconceptions fuel shame, social stigma and stereotyping towards sexual exposure and prevents victims to disclose their abuse and achieve closure and justice

JASMINT: Language to User-Friendly AST with Emphasis on Translation

The goal of this project was to create a language (JASMINT) which would be easily transformable into other languages. With this, a library could be built which provides a rich set of functions, including typechecking, interpreting, and serialization, in order to make user modules easy to write. These modules are able to translate this AST into other languages and through the translation blocks can add new functionalities to JASMINT. The final state of the project at submission includes a library which handles all features except dynamic memory, transpilers (JasmintCxxTranspiler and JasmintPythonTranspiler) which handle most features except classes and dynamic memory, and a default module (JasmintUI) which allows for basic interaction with the library

Analysis and assessment of film materials and associated manufacturing processes for a solar sail

Candidate resin manufacturers and film producers were surveyed to determine the availability of key materials and to establish the capabilities of fabricators to prepare ultrathin films of these materials within the capacity/cost/time constraints of the Halley program. Infrared spectra of three candidate samples were obtained by pressing each sample against an internal reflection crystal with the polymer sandwiched between the crystal and the metal backing. The sample size was such that less than one-fourth of the surface of the crystal was covered with the sample. This resulted in weak spectra requiring a six-fold expansion. Internal reflection spectra of the three samples were obtained using both a KRS-5 and a Ge internal reflection crystal. Subtracted infrared spectra of the three samples are presented

Physical aggression, compromised social support, and 10-year marital outcomes: Testing a relational spillover model

The purpose of the present study was to test a relational spillover model of physical aggression whereby physical aggression affects marital outcomes due to its effects on how spouses ask for and provide support to one another. Newlywed couples (n = 172) reported levels of physical aggression over the past year and engaged in interactions designed to elicit social support; marital adjustment, and stability were assessed periodically over the first 10 years of marriage. Multilevel modeling revealed that negative support behavior mediated the relationship between physical aggression and 10-year marital adjustment levels whereas positive support behavior mediated the relationship between physical aggression and divorce status. These findings emphasize the need to look beyond conflict when explaining how aggression affects relationships and when working with couples with a history of physical aggression who are seeking to improve their relationships

The Impact of IFRS on Annual Report Length

The move to the NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload. Data overload is an important issue as it impacts information search strategies and decision outcomes. This is relevant for assessing whether the NZ IFRS has achieved its goals of reducing the cost of financial analysis. This paper develops a model of information processing capacity and then examines the impact of the move to international financial reporting by New Zealand listed entities on the quantity of data provided in their annual reports. Our analysis shows that the annual report length increased for 92% of our sample firms. The average increase in size was 29% above the prior years’ annual report and arose through notes to the accounts and accounting policies. Even after transitional information (e.g. accounting policies and reconciliations) the increase was 15%