Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications.  Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary to previous research, Type B also tended to be common even in higher management levels of the accounting firms.  Accounting students also showed similar patterns.  Type B behavior tended to be the most common psychological profile among both male and female accounting students while there is some evidence that Type A students do perform better as evidenced by self-reported grades. From the results, it is expected that future Asian accounting professionals to be dominated by Type B’s. This behavior pattern may cause problems unless dealt with properly as Asian professionals interact with non-Asian business partners and clients who may tend more towards Type A behavior.  While recognition of this won’t remedy the problem, understanding the cause of this potential conflict is a first step in identifying a solution to this future dilemma

An Application of M-matrices to Preserve Bounded Positive Solutions to the Evolution Equations of Biofilm Models

In this work, we design a linear, two step implicit finite difference method to approximate the solutions of a biological system that describes the interaction between a microbial colony and a surrounding substrate. Three separate models are analyzed, all of which can be described as systems of partial differential equations (PDE)s with nonlinear diffusion and reaction, where the biological colony grows and decays based on the substrate bioavailability. The systems under investigation are all complex models describing the dynamics of biological films. In view of the difficulties to calculate analytical solutions of the models, we design here a numerical technique to consistently approximate the system evolution dynamics, guaranteeing that nonnegative initial conditions will evolve uniquely into new, nonnegative approximations. This property of our technique is established using the theory of M-matrices, which are nonsingular matrices where all the entries of their inverses are positive numbers. We provide numerical simulations to evince the preservation of the nonnegative character of solutions under homogeneous Dirichlet and Neumann boundary conditions. The computational results suggest that the method proposed in this work is stable, and that it also preserves the bounded character of the discrete solutions

Simulating the Affects of Glutamatergic Afferents on the Firing Pattern of Midbrain Dopamine Neurons

A computational model of a midbrain dopamine neuron was extended in this study to include a response to random excitatory afferent input by incorporating the receptor components AMPA and NMDA. In a diagonal band where average glutamatergic and tonic gabaergic input is roughly balanced, both single spike firing and bursting can be observed. Simulated SK channel block strengthens the correlation between pattern and rate and increases the number of spikes fired in bursts by increasing the spikes per burst. A simulated doubling of the AMPA/NMDA ratio leads to a frequency increase that becomes more prominent at high firing rates, and an increase in the percent spikes fired in bursts. Changes in pattern and rate are poorly correlated in the model. Manipulations of the neuron greatly depend on the background level of synaptic inputs, suggesting that interpretation of population data from dopamine neurons requires taking variability into account rather than averages

The objectives of the elementary school music program: A comparative study

Thesis (M.M.)--Boston Universit

Location Detection of Vehicular Accident Using Global Navigation Satellite Systems/Inertial Measurement Units Navigator

Vehicle tracking and accident recognizing are considered by many industries like insurance and vehicle rental companies. The main goal of this paper is to detect the location of a car accident by combining different methods. The methods, which are considered in this paper, are Global Navigation Satellite Systems/Inertial Measurement Units (GNSS/IMU)-based navigation and vehicle accident detection algorithms. They are expressed by a set of raw measurements, which are obtained from a designed integrator black box using GNSS and inertial sensors. Another concern of this paper is the definition of accident detection algorithm based on its jerk to identify the position of that accident. In fact, the results convinced us that, even in GNSS blockage areas, the position of the accident could be detected by GNSS/INS integration with 50% improvement compared to GNSS stand alone

FACTORS AFFECTING THE PROFITABILITY OF GOLF COURSES IN GEORGIA

Land Economics/Use,

Trends in Kemp\u27s Ridley Sea Turtle (Lepidochelys kempii) Relative Abundance, Distribution, and Size Composition in Nearshore Waters of the Northwestern Gulf of Mexico

Long-term monitoring of in-water life history stages of the critically endangered Kemp’s ridley sea turtle (Lepidochelys kempii) is essential for management because it generates information on the species’ at-sea abundance, size composition, distribution, and habitat requirements. We documented trends in Kemp’s ridley size, relative abundance, and distribution using entanglement netting surveys at three study areas adjacent to tidal passes in the northwestern Gulf of Mexico (NWGOM) during intermittent sampling periods from 1991 to 2013. A total of 656 Kemp’s ridley sea turtles were captured ranging in size from 19.5 to 66.3 cm straight carapace length (SCL) (mean = 35.0 cm SCL). The dominance of juveniles (25–40 cm SCL) captured during sampling suggests the nearshore waters of the NWGOM are an important developmental foraging ground for Kemp’s ridley. Characterization of Kemp’s ridley long-term relative abundance reveals a generally stable trend in catch-per-unit-effort (CPUE) across all study areas combined. Based on the increasing trend in the number of hatchlings released from the species’ primary nesting beach, Rancho Nuevo, Mexico, since the early 1990s, the lack of a corresponding overall increase in juvenile abundance at nearshore sampling locations is puzzling. This disparity is most likely an artifact of the present study’s sampling design, but could also indicate shifts in Kemp’s ridley recruitment away from the NWGOM. While conservation efforts have contributed to this species’ overall growth since the 1980s, as measured by the increasing number of nests, recent declines in this rate of increase are a concern and call for a more comprehensive approach to managing Kemp’s ridley recovery efforts

Understanding Area of Mutual Interest, Preferential Rights and Maintenance of Uniform Interest Provisions in Joint Operating Agreements

When establishing joint ventures or operations for the exploration and/or production of oil and gas, parties typically enter into written agreements, known as joint operating agreements, designed to direct and manage the myriad of issues raised in these ventures. The joint operating agreement designates an operator, who is authorized to act on the behalf of the nonoperators, and specifies each working interest owner\u27s rights and obligations in the joint operation. Issues addressed by the operating agreement include the potential for future acquisitions of mineral interests in the area and the ability to have some continued control over the parties involved in the development and operation of the property. In an attempt to accomplish these goals, parties have included provisions in joint operating agreements which govern the ability to alienate and purchase property under the purview of the instant agreement. When drafting these provisions, the parties sometimes use all-purpose language found in sample agreements, which may not address their specific needs and goals in this joint operation. Careful understanding and drafting of these restrictive provisions is necessary to avoid future problems regarding their interpretation and application. This paper will examine three primary categories of restrictions on acquisition and alienation found in oil and gas joint operating agreements: areas of mutual interest, preferential rights to purchase, and maintenance of uniform interests. A general explanation of the principles and theories behind these provisions and their inclusion in joint operating agreements will first be discussed. Then the pros and cons of including these restrictions in joint operating agreements will be explored. Next, this paper will analyze the potential dangers parties face if they blindly incorporate standard joint operating agreement provisions. The paper will conclude with a discussion of the practical and legal problems concerning these restrictive provisions addressed by the courts in both Texas and Louisiana, as well as selected case law from other states

Acquisition of weak signals in multi-constellation frequency domain receivers.

New positioning applications’ availability requirements demand receivers with higher sensitivities and ability to process multiple GNSS signals. Possible applications include acquiring one signal per GNSS constellation in the same frequency band and combining them for increased sensitivity or predicting acquisition of other signals. Frequency domain processing can be used for this purpose, since it benefits from parallel processing capabilities of Fast Fourier Transform (FFT), which can be efficiently implemented in software receivers. On the other hand, long coherent integration times are mainly limited due to large FFT size in receivers using frequency domain techniques. A new method is proposed to address the problems in frequency domain receivers without compromising the resources and execution time. A pre-correlation accumulation (PCA) is proposed to partition the received samples into one-code-period blocks, and to sum them together. As a result, the noise is averaged out and the correlation results will gain more power, provided that the relative phase between the data segments is compensated for. In addition to simplicity, the proposed PCA method enables the use of one-size FFT for all integration times. A post-correlation peak combination is also proposed to remove the need for double buffering. The proposed methods are implemented in a configurable Simulink model, developed for acquiring recorded GNSS signals. For weak signal scenarios, a Spirent GPS simulator is used as a source. Acquisition results for GPS L1 C/A and GLONASS L1OF are shown and the performance of the proposed technique is discussed. The proposed techniques target GNSS receivers using frequency domain processing aiming at accommodating all the GNSS signals, while minimizing resource usage. They also apply to weak signal acquisition in frequency domain to answer the availability demand of today’s GNSS positioning applications