Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives

This paper discusses a model for developing Students’ Accounting Competencies (SAC) using Astin’s Input-Environment-Outcome (I-E-O) model. SAC based on AICPA core competency is considered important due to business and environment changes. Student Motivation, Student Previous Achievement, Student Demographic Characteristics, Learning Facilities, and Comfort of Class Size are educational inputs. Student Engagement and SAC are proxies for Environment and Outcome respectively. Empirically, the aforementioned educational inputs except Student Demographic Characteristics are important inputs for improving SAC. Student Engagement effectively mediates the influence of inputs on SAC. The I-E-O model is appropriate for analysing relationships among a single input, Student Engagement, and SAC. This model becomes less powerful for analysing simultaneous relationships among multiple inputs, Student Engagement, and SAC. Future research on using other assessments for gauging SAC, identifying other significant inputs, identifying the impact of real class size on Student Engagement and SAC, and developing Student Engagement for accounting courses are required

Three-dimensional modelling on the hydrodynamics of a circulating fluidised bed

The rapid depletion of oil and the environmentalimpact of combustion has motivated the search for cleancombustion technologies. Fluidised bed combustion (FBC)technology works by suspending a fuel over a fast air inletwhilst sustaining the required temperatures. Using biomassor a mixture of coal/biomass as the fuel, FBC provides alow-carbon combustion technology whilst operating at lowtemperatures. Understanding the hydrodynamic processes influidised beds is essential as the flow behaviours causing heatdistributions and mixing determine the combustion processes.The inlet velocities and different particle sizes influence theflow behaviour significantly, particularly on the transitionfrom bubbling to fast fluidising regimes. Computationalmodelling has shown great advancement in its predictive capabilityand reliability over recent years. Whilst 3D modellingis preferred over 2D modelling, the majority of studies use2D models for multiphase models due to computational costconsideration. In this paper, two-fluid modelling (TFM) isused to model a 3D circulating fluidised bed (CFB) initiallyfocussing on fluid catalytic cracker (FCC) particles. Thetransition from bubbling to fast fluidisation over a rangeof velocities is explored, whilst the effects on the bubblediameter, particle distributions and bed expansion for differentparticle properties including particle sizes are compared. Dragmodels are also compared to study the effects of particleclustering at the meso-scale

The Patent Paradox Revisited: Determinants of Patenting in the US Semiconductor Industry, 1980-94

This paper examines the patenting behavior of firms in an industry characterized by rapid technological change and cumulative innovation. Recent evidence suggests that semiconductor firms do not rely heavily on patents, despite the strengthening of US patent rights in the early 1980s. Yet the propensity of semiconductor firms to patent has risen dramatically over the past decade. This paper explores this apparent paradox by analyzing the patenting activities of almost 100 US semiconductor firms during 1980-94. The results suggest that stronger patents may have facilitated entry by firms in niche product markets, while spawning patent portfolio races' among capital-intensive firms.

Wind tunnel wall interference (January 1980 - May 1988): A selected, annotated bibliography

This selected bibliography lists 423 entries on the subject of wall interference during testing in wind tunnels. It is the third in a series of bibliographies on the subject. The first, NASA TM-87639, August 1986, is concerned with the reduction of wall interference by the use of adaptive walls. The second, NASA TP-89066, December 1986, is on wall interference in V/STOL and high lift testing. This, the third in the series, covers the wall interference literature published during the period January 1980 through May 1988, generally excluding those topics covered in the first two parts

Leading interactions in the β\beta-SrV6O15Sr V_6 O_{15} compound

The present study shows that the electronic structure of the $\beta$-$AV\_6O\_{15}$ family of compounds ($A = Sr, Ca, Na ...$) is based on weakly interacting two-leg ladders, in contrast with the zig-zag chain model one could expect from their crystal structure. Spin dimer analysis, based on extended H\"{u}ckel tight-binding calculations, was performed to determine the structure of the dominant transfer and magnetic interactions in the room temperature $\beta$-$SrV\_6O\_{15}$ phase. Two different two-legs ladders, associated with different charge/spin orders are proposed to describe these one-dimensional $\beta$-type systems. The antiferromagnetic ladders are packed in an 'IPN' geometry and coupled to each other through weak antiferromagnetic interactions. This arrangement of the dominant interactions explains the otherwise surprising similarities of the optical conductivity and Raman spectra for the one-dimensional $\beta$-type phases and the two-dimensional $\alpha$-type ones such as the well-known $\alpha^\prime$-$NaV\_2O\_5$ system

Absence of synaptic regulation by phosducin in retinal slices.

Phosducin is an abundant photoreceptor protein that binds G-protein βγ subunits and plays a role in modulating synaptic transmission at photoreceptor synapses under both dark-adapted and light-adapted conditions in vivo. To examine the role of phosducin at the rod-to-rod bipolar cell (RBC) synapse, we used whole-cell voltage clamp recordings to measure the light-evoked currents from both wild-type (WT) and phosducin knockout (Pd(-/-)) RBCs, in dark- and light-adapted retinal slices. Pd(-/-) RBCs showed smaller dim flash responses and steeper intensity-response relationships than WT RBCs, consistent with the smaller rod responses being selectively filtered out by the non-linear threshold at the rod-to-rod bipolar synapse. In addition, Pd(-/-) RBCs showed a marked delay in the onset of the light-evoked currents, similar to that of a WT response to an effectively dimmer flash. Comparison of the changes in flash sensitivity in the presence of steady adapting light revealed that Pd(-/-) RBCs desensitized less than WT RBCs to the same intensity. These results are quantitatively consistent with the smaller single photon responses of Pd(-/-) rods, owing to the known reduction in rod G-protein expression levels in this line. The absence of an additional synaptic phenotype in these experiments suggests that the function of phosducin at the photoreceptor synapse is abolished by the conditions of retinal slice recordings