Student Performance in Principles of Macroeconomics: the Importance of Gender and Personality Type

Several studies indicate that females perform more poorly in economic courses than their male counterparts. Other studies reveal that students' personality types affect their performance in economic courses, as well. The present study explores this issue by testing a number of interactions between gender and the Kersey-Bates temperament types in an ordered probit model explaining students' grades in Principles of Macroeconomics. The results confirm that the interaction of gender and temperament types does matter in a student's performance. The present study reveals that not all female temperament types perform more poorly than their counterparts and not all male temperament types do significantly better than females as a group.

Corporate tax behaviour and environmental disclosure: strategic trade-offs across elements of CSR?

This study explores strategic trade-offs between corporate tax behaviour and environmental performance disclosure, both important elements of corporate social responsibility (CSR). Tax finances public goods and reduces investor wealth. Corporate strategies may balance such incompatible stakeholder interests through trade-offs across CSR elements. In this empirical study of Norwegian companies, there are no indications of trade-offs between corporate tax aggressiveness (TAG) and mandatory disclosure, in line with stick-to-the-rules/compliant behaviour for both. However, the positive relationship between TAG and voluntary disclosure indicates that strategic trade-offs exist and ensure an acceptable level of legitimacy from different stakeholders overall. Hence, corporate strategies differ for mandatory and voluntary actions, in line with a multidimensional legitimacy risk and legitimation strategy framework.publishedVersio

Modernism or Modern ISMS? Notes on an Epistemological Problem in Design History

This article addresses an epistemological problem best describedas the insufficiently scrutinising use of ism-suffixed termsas categorising and analytic tools in the fields of architectural anddesign history. It seeks to explore the enigmatic nature of ismsand proposes methodological frameworks for their readingand interpretation

Real imagined communities: : National narratives and the globalization of design history

Kjetil Fallan, and Grace Lees-Maffei, 'Real Imagined Communities: National Narratives and the Globalization of Design History', Design Issues, Vol. 31 (4): 5-18, January 2016, doi: 10.1162/DESI_a_00360, https://www.mitpressjournals.org/doi/pdf/10.1162/DESI_a_00360. © 2015 Massachusetts Institute of Technology.The nation state is no longer the only socio-cultural or political-economic unit forming our identities and experiences, if it ever was, although national and regional histories of design have demonstrated cogent frameworks for the discussion of common socio-economic, cultural, and identity issues. In the context of celebrations and moral panic alike about the effect of globalization, recognizing that the much-vaunted global chains of design, manufacturing, and commerce are still composed of national endeavors is critical. This article argues for a reinsertion of the national category into contemporary academic understanding of design—both past and present. It provides a timely examination of the historiographic and methodological value of national frameworks in writing design history. We begin by examining how the dominant national paradigm ceded to the global as an academic, and mainstream, preoccupation, and then reintroduce the national into the global in design history.Peer reviewe

Environmental Reporting Regulations and Reporting Practices

This study explores how four different types of environmental reporting regulations affect reporting practices. Accounting Act requirements, accounting standard requirements, accounting standard recommendations, and no regulation/voluntary disclosure are associated with different levels of reporting obligations. Disclosures made by enterprises subject to regulations are compared with those of enterprises that are not. There are separate regression models for each type of regulation. The sample consists of 235 enterprises from the private and public sectors. Content analysis is used to measure environmental disclosure. Enterprises subject to regulations report significantly more types of the information content required by law than other enterprises, which is in line with the higher regulatory legitimacy risk. There is no such difference in disclosure between the two groups of enterprises for the information required and recommended by the accounting standard. This may suggest that pragmatic, cognitive, and moral legitimacy issues outweigh the regulatory legitimacy risk for these types of information, or that legitimacy risks are generally low. Enforcement of regulations will increase the regulatory risk. For information that is voluntary for all enterprises to disclose, enterprises that are not subject to any regulations report significantly more types of information than those that are. This result is not in line with predictions made from any of the four types of legitimacy. Some alternative explanations are discussed. Since regulatory regimes may include several types of means, the main contribution is the comparison of four types of regulations within the same regime, as opposed to analysing only one type of regulation at a time such as in the extant literature. The study also explores different types of legitimacy, and addresses the lack of research on environmental reporting in the public sector.This work has benefitted from the support of the foundations Stiftelsen Den Nordenfjeldske Handelshøyskole and Adolf Øiens Fond

Analisis Pembagian Risiko Performance-Based Contract Dengan Menggunakan Game Theory (Studi Kasus Proyek Jalan Bojonegoro Padangan, Jawa Timur) - Risk Sharing Analysis Of Performance-Based Contract By Using Game Theory (Case Study Of Bojonegoro Padangan Road Project, East Java)

Pada sistem kontrak tradisional, risiko-risiko yang berkaitan dengan pemeliharaan jalan ditanggung sepenuhnya oleh pemerintah. Risiko ini menyebabkan pemerintah melakukan banyak penambahan biaya agar infrastruktur jalan tetap terpelihara. Lain halnya dengan kepentingan penyedia jasa yang bertujuan untuk menyelesaikan kewajiban kontrak dengan pencapaian keuntungan yang sebesarbesarnya saja. Adanya permasalahan ini, jenis kontrak yang inovatif dengan pembagian resiko yang adil menjadi sebuah kebutuhan yang nyata. Performance-Based Contract (PBC) diindikasikan dapat menjawab solusi akan kebutuhan tersebut. Pada kontrak tipe ini, risiko-risiko yang ditanggung oleh pemerintah dapat dipindahkan kepada pihak penyedia jasa dengan syarat, risiko tersebut berkaitan dengan keahliannya. Penelitian ini bertujuan untuk menganalisis pembagian risiko secara adil yang ditanggung oleh pihak pemerintah maupun penyedia jasa pada saat Performance-Based Contract diterapkan. Untuk mencapai pembagian risiko yang berbasis win-win solution diperlukan metode yang tepat yaitu dengan menggunakan game theory. Pada metode ini kedua belah pihak memiliki strategi masing-masing dan juga besarnya nilai payoff atau biaya yang harus dikeluarkan dari setiap strategi yang dijalankan untuk meminimalisir risiko yang diterima. Hasil perhitungan game theory pada penelitian ini menunjukkan bahwa untuk mencapai kesepakatan yang berprinsip win-win solution, pihak penyedia jasa menjalankan strategi mitigate risk dengan dilakukannya efisiensi penyewaan alat berat dan percepatan durasi kerja. Pihak penyedia jasa dalam menjalankan strategi ini mengeluarkan biaya sebesar Rp.125.000.000,00. Sedangkan pihak pemerintah juga memilih strategi mitigate risk dengan upaya sedini mungkin pada awal perencanaan proyek memastikan tim kontraktor dan konsultan perencana agar merencanakan kapasitas maksimum jalan sesuai dengan kondisi lalu lintas harian rata-rata. Pihak pemerintah dalam menjalankan strategi ini, biaya yang dikeluarkan sebesar Rp.0. Kondisi ini disebut kesetimbangan nash yaitu keadaan dimana tidak satupun pemain yang dapat menambah nilai perolehan atau mengurangi biaya yang harus ditanggung dengan mengubah strateginya secara sepihak. ======================================================================================================================== In the traditional contract system, the risks which were related with road maintenance are covered entirely by the government. This risk caused the government to do a lot of additional cost of having road infrastructure was maintained. It was different with interests of the service providers that aimed to resolve the contractual obligations with the achievement of maximum profit. The existence of these problems, types of innovative contracts with a fair risk sharing became a real necessity. Performance-Based Contract (PBC) was indicated to answer a solution for those needs. On this type of contract, the risks which were covered by the government could be transferred to the service provider on the condition, the risks were related to their skill. This study aimed to analyze the equitable of risk sharing which was covered by the government and service providers during the Performance-Based Contract applied. To achieve the risk sharing that based of win-win solution was required precise method by using game theory. In this method, both sides had their respective strategies and also the value of the payoff or the costs of each applied strategies to minimize the accepted risk. The calculation result of game theory in this study showed that in order to achieve a win-win solution principled agreement, service providers run mitigate risk strategy by implementing the efficiency of heavy equipment leasing and acceleration of work duration. In implementing this strategy, service providers paid for Rp.125.000.000,00. Whereas, the government also chosen mitigate risk strategy with the early efforts of the beginning of project planning, made sure the team contractor and planner consultant in order to plan the maximum road capacity in accordance with the conditions of daily traffic average. In implementing this strategy, the government paid for Rp.0. This condition was called nash equilibrium, it was the situation which none of the players who could add the achievement value or reduce the costs to be covered by changing the strategy unilaterally

Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway. Should Tax Evasion Inclined Industries be Excepted?

publishedVersio

Enantioselective synthesis of 2,3-disubstituted trans-2,3-dihydrobenzofurans using a Brønsted base/thiourea bifunctional catalyst

The research leading to these results (D-J.B.A.; C. F.) has received funding from the ERC under the European Union's Seventh Framework Programme (FP7/2007-2013) / ERC grant agreement n° 279850. ADS thanks the Royal Society for a Wolfson Research Merit Award.The diastereo- and enantioselective synthesis of 2,3-disubstituted trans-2,3-dihydrobenzofuran derivatives (15 examples, up to 96:4 dr, 95:5 er) via intramolecular Michael addition has been developed using keto-enone substrates and a bifunctional tertiary amine-thiourea catalyst. This methodology was extended to include non-activated ketone pronucleophiles for the synthesis of 2,3-disubstituted indane and 3,4-disubstituted tetrahydrofuran derivatives.PostprintPeer reviewe

N- to C-sulfonyl photoisomerisation of dihydropyridinones : a synthetic and mechanistic study

The authors thank the European Research Council under the European Union’s Seventh Framework Programme (FP7/2007–2013) ERC Grant Agreement no. 279850 (CF and JET) and EPSRC grant number EP/J018139/1 (DSBD) for funding. ADS thanks the Royal Society for a Wolfson Research Merit Award.The scope and limitations of a photoinitiated N- to C-sulfonyl migration process within a range of dihydropyridinones is assessed. This sulfonyl transfer proceeds without erosion of either diastereo- or enantiocontrol, and is general across a range of N-sulfonyl substituents (SO2R; R = Ph, 4-MeC6H4, 4-MeOC6H4, 4-NO2C6H4, Me, Et) as well as C(3)-(aryl, heteroaryl, alkyl and alkenyl) and C(4)-(aryl and ester) substitution. Crossover reactions indicate an intermolecular step is operative within the formal migration process, although no crossover from C-sulfonyl products was observed. EPR studies indicate the intermediacy of a sulfonyl radical and a mechanism is proposed based upon these observations.Publisher PDFPeer reviewe