34 research outputs found

    An Exploratory Study Of Intrinsic & Extrinsic Motivators And Student Performance In An Auditing Course

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    The objective of this study is to investigate the association of intrinsic and extrinsic motivators and student performance. This study performs an exploratory analysis and presents evidence to demonstrate that intrinsic motivators affect the connection between external motivators and student performance. The empirical tests follow the framework developed by Baron and Kenny (1986) and examine the mediation effect on the data collected from an undergraduate auditing course. The results indicate that there exists a partial mediation effect of voluntary online quizzes (a measure of intrinsic motivator) on the association between mandatory in-class quizzes (a measure of external motivator) and course performance. The findings offer basis for interesting implications, suggesting that mandatory external motivators (e.g., in-class quizzes) are of less value with the presence of other viable motivational techniques (e.g., online quizzes). Voluntary online quizzes help foster learner intrinsic motivation and hence bear more importance with student performance. Educators may consider using techniques that can boost intrinsic motivation in teaching practices

    Numbers Talk Loud? A Case In Making Investment Decisions

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    This study presents a case study intended for use in the introductory financial accounting course at the undergraduate level. The case study is designed for students to evaluate accounting information in the investment decision-making process. The project aims to stimulate student interest in accounting by presenting the application of accounting information

    The More, The Better? A Case History Of Audit Committee Regulations

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    An understanding of changing auditing regulatory environment is vital in preparing students for the challenges in the accounting profession. The revised requirements for audit committees are one of the significant changes after the Sarbanes-Oxley Act of 2002. Presenting a case history of regulatory changes for audit committees, this study requires students to critically analyze information and to conduct research on auditing topics. Meanwhile, integrating further discussion on corporate governance into auditing class can enrich students learning experience by stimulating critical thinking

    IL-36 Induces Bisphosphonate-Related Osteonecrosis of the Jaw-Like Lesions in Mice by Inhibiting TGF-β-Mediated Collagen Expression

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    Long-term administration of nitrogen-containing bisphosphonates can induce detrimental side effects such as bisphosphonate-related osteonecrosis of the jaw (BRONJ) in human. Although inflammation is known to be associated with BRONJ development, the detailed underlying mechanism remains unknown. Here, we report that the pro-inflammatory cytokine IL-36α is, in part, responsible for the BRONJ development. We found a notably higher level of IL-36α and lower level of collagen in the BRONJ lesions in mice. We also found that IL-36α remarkably suppressed TGF-β-mediated expression of Collα1 and α-Sma via the activation of Erk signaling pathway in mouse gingival mesenchymal stem cells. When IL-36 signaling was abrogated in vivo, development of BRONJ lesions was ameliorated in mice. Taken together, we showed the pathologic role of IL-36α in BRONJ development by inhibiting collagen expression and demonstrated that IL-36α could be a potential marker and a therapeutic target for the prevention and treatment of BRONJ

    Mesenchymal Stem Cell-Mediated Functional Tooth Regeneration in Swine

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    Mesenchymal stem cell-mediated tissue regeneration is a promising approach for regenerative medicine for a wide range of applications. Here we report a new population of stem cells isolated from the root apical papilla of human teeth (SCAP, stem cells from apical papilla). Using a minipig model, we transplanted both human SCAP and periodontal ligament stem cells (PDLSCs) to generate a root/periodontal complex capable of supporting a porcelain crown, resulting in normal tooth function. This work integrates a stem cell-mediated tissue regeneration strategy, engineered materials for structure, and current dental crown technologies. This hybridized tissue engineering approach led to recovery of tooth strength and appearance

    The Information Content of Audit Opinions in the Post-SOX Era

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    Failure behavior and mechanical properties of prefabricated cantilever retaining under dynamic effect

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    Prefabricated retaining wall is in line with the development trend of greening and environmental protection of civil engineering, and has a broad application prospect. However, the seismic response of prefabricated retaining wall has not been systematically revealed. Therefore, in this study, a simple fabricated cantilever retaining wall with connecting plate was proposed, and the mechanical properties of prefabricated cantilever retaining under dynamic effect was investigated by the experimental and numerical methods. At first, the physical model experiments of prefabricated cantilever retaining with different vertical plate thicknesses were carried out. Subsequently, the mechanical properties of the prefabricated cantilever retaining were investigated. The research results show that the thickness of retaining wall significantly affects the failure pattern, the larger the thickness, the more complete the broken pattern. In addition, the connection between the vertical plate and the bottom plate is prone to cracks induced by stress concentration, eventually leading to damage. As the thickness of the vertical plate increases, the top stress of the vertical plate decreases but the bottom stress increases. The greater the embedded depth of the vertical plate, the larger the stress at bottom of the vertical plate. Furthermore, the effect of concrete strength on mechanical properties is not obvious. This study provides an idea for the dynamic response research of prefabricated retaining structure
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