2,610 research outputs found

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

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    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

    Application of blade-element techniques to design and performance prediction problems for axial-flow turbomachinery Progress report, 1 Apr. - 30 Sep. 1969

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    Noncavitating operation data from different axial flow pump rotor configurations and correlation of flow pump deviation angle

    Examining memory for ritualized gesture in complex causal sequences

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    Abstract: Humans have created and maintained an exponentially large and sophisticated behavioral corpus over evolutionary time. In no small part this was achieved due to our tendency to imitate behaviours rather than to emulate outcomes. This tendency, however, can lead to inefficiency and redundancy in our behavioral repertoires. Drawing on evidence from multiple fields of psychology, we propose two novel competing hypotheses. The ‘catalyst hypothesis’ suggests that low (but not high) proportions of ritualized gesture in instrumental action sequences will improve subsequent recall of the entire action sequence (without itself enhancing the instrumental utility of the sequence). Conversely, the ‘cost hypothesis’ suggests that increasing proportions of ritualized gesture will impair recall, due to the introduction of cognitive load. The null hypothesis states that ritualized gestures are neither beneficial nor costly. In a pre‐registered experiment, we presented participants with multiple versions of two complicated 2‐minute action sequences in which we varied the proportion of ritualized gesture. We then quantified the influence ritualized gesture had on recall for individuals gestures, overall outcomes, and described detail. We found clear evidence that high proportions of ritualized gestures impair recall for individual gestures and overall success, and weak evidence that low proportions increase overall success. At present, we may reject the null, but cannot rule out either of our competing hypotheses. We discuss potential implications for cultural evolution, and generate competing predictions that allow for adjudication between Ritual Modes theory (Whitehouse, 2004) and the ‘Cognitive Resource Depletion’ account of Religious Interaction (Schjoedt et al., 2013). All files (including data and syntax) are freely available at https://osf.io/spz68/

    Radical political unionism reassessed

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    Defections from European social-democratic parties and a resurgence of union militancy have prompted some to diagnose a new left-wing trade unionism across Europe. This comment on the article by Connolly and Darlington scrutinizes trends in France and Germany but primarily analyses recent developments in Britain. While there are some instances of disaffiliation from the Labour Party, support for electoral alternatives, growth in political militancy and emphasis on new forms of internationalism, these have been limited. There is insufficient evidence to suggest that we are witnessing the making of a new radical collectivism

    High-latitude artificial aurora using the EISCAT high-gain HF facility

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    The EISCAT high-frequency (HF) transmitter facility at Ramfjord, Norway, has been used to accelerate F-region electrons sufficiently to excite the oxygen atoms and nitrogen molecules, resulting in optical emissions at 630, 557.7 and 427.8 nm. During O-mode transmissions at 5.423 MHz, using 630 MW effective radiated power, in the hours after sunset on 12 November 2001 several new observations were made, including: (1) The first high-latitude observation of an HF induced optical emission at 427.8 nm and (2) Optical rings being formed at HF on followed by their collapse into a central blob. Both discoveries remain unexplained with current theories

    The population of X-ray supernova remnants in the Large Magellanic Cloud

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    We present a comprehensive X-ray study of the population of supernova remnants (SNRs) in the LMC. Using primarily XMM-Newton, we conduct a systematic spectral analysis of LMC SNRs to gain new insights on their evolution and the interplay with their host galaxy. We combined all the archival XMM observations of the LMC with those of our Very Large Programme survey. We produced X-ray images and spectra of 51 SNRs, out of a list of 59. Using a careful modelling of the background, we consistently analysed all the X-ray spectra and measure temperatures, luminosities, and chemical compositions. We investigated the spatial distribution of SNRs in the LMC and the connection with their environment, characterised by various SFHs. We tentatively typed all LMC SNRs to constrain the ratio of core-collapse to type Ia SN rates in the LMC. We compared the X-ray-derived column densities to HI maps to probe the three-dimensional structure of the LMC. This work provides the first homogeneous catalogue of X-ray spectral properties of LMC SNRs. It offers a complete census of LMC SNRs exhibiting Fe K lines (13% of the sample), or revealing contribution from hot SN ejecta (39%). Abundances in the LMC ISM are found to be 0.2-0.5 solar, with a lower [α\alpha/Fe] than in the Milky Way. The ratio of CC/type Ia SN in the LMC is NCC/NIa=1.35(−0.24+0.11)N_{\mathrm{CC}}/N_{\mathrm{Ia}} = 1.35(_{-0.24}^{+0.11}), lower than in local SN surveys and galaxy clusters. Comparison of X-ray luminosity functions of SNRs in Local Group galaxies reveals an intriguing excess of bright objects in the LMC. We confirm that 30 Doradus and the LMC Bar are offset from the main disc of the LMC, to the far and near sides, respectively. (abridged)Comment: Accepted for publication in Astronomy and Astrophysics. 54 pages, 18 figures, 12 tables. The resolution of the figures has been reduced compared to the journal version; v2: New title, minor text edits; v3: Correct version

    The Regular Local Noninteracting Control Problem for Nonlinear Control Systems

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    National counter-terrorism (C-T) policies and challenges to human rights and civil liberties: Case study of United Kingdom

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    In the UK the rise post-2005 in “home-grown” terrorism, relying to a significant extent on strikes on soft targets by “self-starters,” means that the search for effective preventive measures remains a continuing concern. Below a number of the preventive counter-terror measures adopted post-9/11, and incrementally strengthened in response to the current threat, are found to fall into three categories and represent interventions at the stages in the path toward attacks. This chapter focuses on selected examples of these preventive measures. In terms of three key stages, firstly, there is the attempt to prevent radicalization, under the “Prevent” strategy. A second strategy relies on taking certain measures to control the activities of those considered likely – on the balance of probabilities – to engage in terrorist-related activity. A third preventive strategy relies on the special terrorism offences under the Terrorism Acts 2000 and 2006, as amended, intended to allow for intervention at a very early stage in terrorist plots and in preparing or instigating terrorist acts (“precursor” offences)
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