Exploring the reason for the high withdrawal rate of distance education students enrolled in first level accounting : a research report presented in partial fulfilment of the requirements for the degree of the Master of Business Studies at Massey University

Massey University is the only New Zealand university providing first level distance education (extramural education) in accountancy, and is one of the largest university providers of extramural accountancy education in Australasia. The last three years have witnessed a steady growth in the demand for extramural first level accountancy. The number of students enrolling have almost doubled in that period from just over 500 to nearly 1,000 in 1989. Unlike some of the world's open universities Massey University is a "dual mode" institution. That is extramural and internal courses are taught to the same prescriptions and assessed by the same final examinations. An advantage of this system is that standards achieved by extramural students are comparable to those achieved by internal students in the same course, and there is no distinction between a qualification gained extramurally and one by internal study. The latter is important to the many extramural students wishing to pursue an accountancy career and eventually qualify for membership of the New Zealand Society of Accountants. However, for extramural students the method of delivery of accountancy education is different to that of the internal students. It is a method of education heavily reliant on printed materials and involves very little face-to-face contact. Coupled with this is the fact that many extramural accounting students are of mature age, working, have young families, and have had no previous experience of university study or distance education

Fuelwood stumpage : financing renewable energy for the world's other half

In many developing countries, households rely heavily on woodfuels (firewood and charcoal) as their main source of energy for cooking and heating. The internal trade in woodfuels is often sizable. African governments now collect stumpage fees of $30 million a year for fuelwood and charcoalwood, or only about 2 % of the selling price of the finished products. By charging an adequate fee for these wood resources, the authors argue woodfuels production and consumption can be made more efficient. In addition, governments would be better able to finance the investments in their forest sector that are needed to maintain a regular fuelwood supply and to prevent long term environmental damage. The authors outline the methods energy planners can use to estimate fuelwood values and discuss several problems that arise in assessing and collecting fuelwood stumpage fees.Silviculture,Environmental Economics&Policies,Forestry,Economic Theory&Research,Markets and Market Access

From Ashcroft to Larios: Recent Redistricting Lessons From Georgia

In this Article, we explore the impact of a court-ordered and implemented re-crafting of state legislative districts in the state of Georgia. First, we explore the notion of “fairness” in legislative redistricting and identify the factors associated with a “fair” map. We then describe the partisan nature of the 2001 Georgia state legislative redistricting and the political consequences of this most effective gerrymander. We also describe the two legal challenges to the Georgia maps—Georgia v. Ashcroft and Larios v. Cox—and discuss the path of both cases to the U.S. Supreme Court. We then explore the expected and observed consequences of the Court-ordered and implemented redistricting that undid the unconstitutional Georgia gerrymander, and draw conclusions regarding the prospect for how court remedies can affect partisan bias in redistricting plans

Resistance and susceptibility in bean to bacterial pathogens

Imperial Users onl

Cost-Effectiveness of Stronger Woodframe Buildings

We examine the cost-effectiveness of improvements in woodframe buildings. These include retrofits, redesign measures, and improved quality in 19 hypothetical woodframe dwellings. We estimated cost-effectiveness for each improvement and each zip code in California. The dwellings were designed under the CUREE-Caltech Woodframe Project. Costs and seismic vulnerability were determined on a component-by-component basis using the Assembly Based Vulnerability method, within a nonlinear time-history structural-analysis framework and using full-size test specimen data. Probabilistic site hazard was calculated by zip code, considering site soil classification, and integrated with vulnerability to determine expected annualized repair cost. The approach provides insight into uncertainty of loss at varying shaking levels. We calculated present value of benefit to determine cost-effectiveness in terms of benefit-cost ratio (BCR). We find that one retrofit exhibits BCRs as high as 8, and is in excess of 1 in half of California zip codes. Four retrofit or redesign measures are cost-effective in at least some locations. Higher quality is estimated to save thousands of dollars per house. Results are illustrated by maps for the Los Angeles and San Francisco regions and are available for every zip code in California

Providence and method : Herbert Butterfield and the interpretation of history

This thesis presents an extended critical analysis of the methodological thought of the Cambridge historian Herbert Butterfield (1900-1979). It is based on the full range of his published works, as well as unpublished material. It is a contribution to the history of historiography, and to the theory of history. The thesis concentrates on the relationship between Butterfield’s views on historical research and historiographical narration, and his concept of a ‘historical process’ which was the expression of a ‘providential order’. The principal problem in Butterfield’s writings is the contradiction between his advocacy of a ‘technical history’ seen as free and independent of any interpretative presupposition, and his belief in Providence and its utilisation in the course of his historiography. Firstly, the thesis argues that Butterfield employs his own presuppositions even without making explicit references to his belief in Providence. Secondly, it explains why he embraced and advocated two contradictory standpoints. Butterfield’s position is best clarified with reference to the content of his Christian beliefs. It is argued that Butterfield regarded all non-Christian interpretations of history as distorting oversimplifications. They were for him not fully scientific and rigorous, because they selected some phenomenon, or principle, or institution arising within human history and made it the central interpretative principle. He saw his own practice as exempt from this criticism. This thesis argues that Butterfield’s position is nevertheless interpretative. However, it is argued that Butterfield’s critique of ideologically based historiographic distortions and oversimplifications is important in the assessment of rival interpretations of history

Energetic and environmental benefits of co-digestion of food waste and cattle slurry: a preliminary assessment

The research evaluated the feasibility of centralised pre-processing and pasteurisation of source-separated domestic food waste followed by transport to farms for anaerobic co-digestion with dairy cattle slurry. Data from long-term experiments on the co-digestion of these two substrates was used to predict gross energy yields; net yields were then derived from full system analysis using an energy modelling tool. The ratio of cattle slurry to food waste in the co-digestion was based on the nutrient requirements of the dairy farm and was modelled using both nitrogen and phosphorous as the limiting factor. The model was run for both medium-size and large farms in which the cattle were housed either all year round or for only 50% of the year. The results showed that the addition of food waste improved energy yields per digester unit volume, with a corresponding increased potential for improving farm income by as much as 50%. Data for dairy farms in the county of Hampshire UK, which has a low density of dairy cattle and a large population, was used as a stringent test case to verify the applicability of the concept. In this particular case the nutrient requirements of the larger farms could be satisfied, and further benefits were gained from the reduction in greenhouse gas emissions avoided through improved manure management and fertiliser imports. The results indicated that this approach offered major advantages in terms of resource conservation and pollution abatement when compared to either centralised anaerobic digestion of food waste or energy recovery from thermal treatmen

The zodiac army.

This thesis is the beginning of a book title The Zodiac Army. The book is the first in a trilogy and follows three different characters. The first, Ash, is a teenage boy who discovers he is a powerful magician who, along with another magician, can control the elements of nature. The two form a Twin pairing and will fight for each other and for the safety of the kingdom. Alora, the second character, is a young and faithful priestess in the Temple. Her faith, in both the gods and those in charge of the Temple, could bring the entire system to its knees. Finally there is Maze, a criminal-turned politician whose role on the Council of Thirteen, the advising arm to the throne, is not enough. He desires the throne and the kingdom, not for the sake of power, but for an idealistic view of what the world could be under his control