Cultural Influences on Accounting and Its Practices

This thesis discusses various cultural aspects that have influenced accounting. Hofestede (1984) and Gray (1988) conducted studies and observations of the cultural dimensions and values that have contributed to culture and accounting research. National culture is broad in its influences, but affects the smallest aspects of society-even accounting. Accounting is also influenced by organizational culture, the overall environment in which a company functions. Next is ethics, an integral aspect of accounting, persuaded by the culture in which it is derived. Religion is more than a belief; it constitutes a way of life, involving unique practices and perspectives in accounting. Last, this paper will discuss how these cultural differences will impact the international convergence of accounting standards soon to come

Manned Mars flyby mission and configuration concept

A concept is presented for a flyby mission of the planet. The mission was sized for the 2001 time period, has a crew of three, uses all propulsive maneuvers, and requires 442 days. Such a flyby mission results in significantly smaller vehicles than would a landing mission, but of course loses the value of the landing and the associated knowledge and prestige. Stay time in the planet vicinity is limited to the swingby trajectory but considerable time still exists for enroute science and research experiments. All propulsive braking was used in the concept due to unacceptable g-levels associated with aerobraking on this trajectory. LEO departure weight for the concept is approximately 594,000 pounds

The volitional regulation of families

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Effects of Teaching Level, Subject Area, and Degree on Grades 5-12 Educator Learning Modes

The purposes of this dissertation were two-fold. First, the purpose of this study was to determine the effects by subject area taught between educators in high schools versus educators in middle schools on the Abstract Conceptualization, Active Experimentation, Concrete Experience, and Reflective Observation learning modes measured by Kolb’s Learning Style Inventory in one central Arkansas school district. The independent variables for Hypotheses 1-4 were educator teaching level (high school versus middle school) and subject area taught (mathematics/science, literacy/social studies, and other). Second, the purpose of this study was to determine the effects by degree level between educators in high schools versus educators in middle schools on the Abstract Conceptualization, Active Experimentation, Concrete Experience, and Reflective Observation learning modes measured by Kolb’s Learning Style Inventory in one central Arkansas school district. The independent variables for Hypotheses 5-8 were educator teaching level (high school versus middle school) and degree level (Bachelors, Masters, Masters plus additional hours). Hypotheses 1-8 were tested using a 2 x 3 factorial between-groups design to analyze the interaction effect and main effects of educator teaching level, subject area taught, and degree level on four separate independent variables that were learning modes. The results of this study were mixed. The interaction between subject area taught and educator teaching level on Concrete Experience learning mode from Hypothesis 3 and the interaction between subject area taught and educator teaching level on Reflective Observation learning mode from Hypothesis 4 were found to be statistically significant. However, neither the interaction effect nor either main effect was found to be statistically significant in Hypothesis 1, Hypothesis 2, Hypothesis 5, Hypothesis 6, Hypothesis 7, or Hypothesis 8. For Hypothesis 3, results indicated high school mathematics/science educators scored significantly higher compared to educators who teach other grades and subjects, and there was a significant difference, in general, in the Concrete Experience learning mode of high school and middle school educators who teach literacy/social studies. For Hypothesis 4, results indicated the high school literacy/social studies educators scored significantly higher compared to educators who teach other grades and subjects, and there is a significant difference, in general, in the Reflective Observation learning mode of high school and middle school educators who teach literacy/social studies. The review of literature modeled how learning theories have developed and evolved over time to not only include children but adult learners. In the field of education, narrowing the focus to job-embedded professional development through professional learning communities, instructional coaching, and assessment and data disaggregation, administrators, trainers, instructional coaches, and facilitators have multiple researched-based strategies to guide adult learning. Just as each educators’ background and experience will be different, those providing professional learning must understand that educator learning styles will be different and adjust professional learning experiences to be purposeful and effective for K-12 educators

Imaging slow failure in triaxially deformed Etna basalt using 3D acoustic-emission location and X-ray computed tomography

We have deformed basalt from Mount Etna (Italy) in triaxial compression tests under an effective confining pressure representative of conditions under a volcanic edifice (40 MPa), and at a constant strain rate of 5 similar to 10(-6) s(-1). Despite containing a high level of pre-existing microcrack damage, Etna basalt retains a high strength of 475 MPa. We have monitored the complete deformation cycle through contemporaneous measurements of axial strain, pore volume change, compressional wave velocity change and acoustic emission (AE) output. We have been able to follow the complete evolution of the throughgoing shear fault without recourse to any artificial means of slowing the deformation. Locations of AE events over time yields an estimate of the fault propagation velocity of between 2 and 4 mm. s(-1). We also find excellent agreement between AE locations and post-test images from X-ray microtomography scanning that delineates deformation zone architecture

Imaging compaction band propagation in Diemelstadt sandstone using acoustic emission locations

We report results from a conventional triaxial test performed on a specimen of Diemelstadt sandstone under an effective confining pressure of 110 MPa; a value sufficient to induce compaction bands. The maximum principal stress was applied normal to the visible bedding so that compaction bands propagated parallel to bedding. The spatio-temporal distribution of acoustic emission events greater than 40 dB in amplitude, and associated with the propagation of the first compaction band, were located in 3D, to within +/- 2 mm, using a Hyperion Giga-RAM recorder. Event magnitudes were used to calculate the seismic b- value at intervals during band growth. Results show that compaction bands nucleate at the specimen edge and propagate across the sample at approximately 0.08 mm s(-1). The seismic b-value does not vary significantly during deformation, suggesting that compaction band growth is characterized by small scale cracking that does not change significantly in scale

Characteristics of a Troubled Development Project: The Defense Travel System

The Department of Defense (DoD) is attempting to cut travel costs through a new system, the Defense Travel System (DTS). The system is currently well behind schedule and lacking in promised functionality. DTS has not implemented essential project management practices. It was developed without the requirements, cost, performance and schedule documents, and analyses needed to assess system effectiveness and ROI. The DTS project has failed to keep pace with current technology, which is evidence of failure to implement effective software processes. DoD is piloting five-year-old technology and paying to modify it. There are features in the original solicitation that are no longer required by DoD personnel, although they are still paying for the features. Full deployment of the DTS is not expected until FY 2006. This paper reviews the process that DTS has followed for development, the missed timelines, the problems that DTS encountered, and how the problems could have been avoided

Table of contents and editorial information for Vol. 32, no. 2, Spring 2005

Table of contents and editorial information for Vol. 32, no. 2, Spring 2005 - a special issue on Preparing Educational Leaders