The Transformation of Accounting Information Systems Curriculum in the Last Decade

Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The motivation for this research comes from the vast advances made in the world of information technology (IT) and information systems (IS). The specific research questions addressed in the current study are: (1) how has AIS curriculum changed in the 18 years since SOX? (2) How has AIS curriculum adjusted in recent years with the emergence of the new hot-button topic big data/data analytics? Overall, this study finds that the core of AIS curriculum has not significantly changed over the last decade. However, more emphasis is being placed on topics such as enterprise wide systems/ERP, IT audits, computer fraud, and transaction-processing. Related, several new topical coverages have been introduced such as business analysts and big data/data analytics. The key contribution of this paper is to provide accounting students and accounting educators with useful information regarding the most significant shifts in AIS over the last decade and insight into the most valuable current AIS topics

Theoretical and Empirical Challenges in Studying: The HR Practice - Firm Performance Relationship

Over the past 10 years a plethora of research has been conducted seeking to establish a relationship between human resource (HR) practices and firm performance. While this research has demonstrated promising results, a significant number of problems exist. This paper seeks to identify the theoretical and empirical challenges facing researchers who wish to further establish the impact of HR practices on firm performance. We conclude with some recommendations for future research in this area that might more accurately assess this relationship in ways that will be useful for both researchers and practitioners

ILR Impact Brief - Affective Commitment Links Human Resource Practices and Voluntary Turnover

[Excerpt] Motivation- and empowerment- enhancing human resource (HR) practices are positively associated with employees’ collective emotional attachment to, and identification with, a company and its goals; this affective commitment, in turn, is negatively associated with the aggregate of employee decisions to exit an organization. Thus, collective affective commitment mediates the relationship between these two sets of HR practices and voluntary turnover. Practices that enhance workforce skills, however, are not mediated by collective affective commitment; rather, they are directly and positively associated with increased voluntary turnover

Capturing NAFTA's impact with applied general equilibrium models

We examine the results of four static applied general equilibrium (AGE) modeling teams' analyses of the effects of NAFTA. What they show is that Mexico's economy, because it's the smallest, will see the biggest NAFTA-produced increase in economic welfare: from 2 to 5 percent of GDP. The U.S. welfare increase will be small, around 0.1 percent of GDP; Canada will notice no welfare increase due to NAFTA. We then discuss two examples of dynamic phenomena—labor force adjustment and capital flows—which are likely to influence NAFTA's welfare impact, but that aren't easy to incorporate into static AGE models. Early results indicate that this is an important direction for future study.North American Free Trade Agreement

FERMI-LAT Observations of Supernova Remnant G5.7-0.1, Believed to be Interacting with Molecular Clouds

This work reports on the detection of $\gamma$-ray emission coincident with the supernova remnant (SNR) SNR G5.7-0.1 using data collected by the Large Area Telescope aboard the Fermi Gamma-ray Space Telescope. The SNR is believed to be interacting with molecular clouds, based on 1720 MHz hydroxyl (OH) maser emission observations in its direction. This interaction is expected to provide targets for the production of $\gamma$-ray emission from $\pi^0$-decay. A $\gamma$-ray source was observed in the direction of SNR G5.7-0.1, positioned nearby the bright $\gamma$-ray source SNR W28. We model the emission from radio to $\gamma$-ray energies using a one-zone model. Following consideration of both $\pi^0$-decay and leptonically dominated emission scenarios for the MeV-TeV source, we conclude that a considerable component of the $\gamma$-ray emission must originate from the $\pi^0$-decay channel. Finally, constraints were placed on the reported ambiguity of the SNR distance through X-ray column density measurements made using XMM-Newton observations. We conclude SNR G5.7-0.1 is a significant $\gamma$-ray source positioned at a distance of $\sim 3$ kpc with luminosity in the 0.1--100 GeV range of $L_{\gamma} \approx 7.4 \times 10^{34}$ erg/s.Comment: 8 pages, 5 figures, 1 table, Accepted for publication in Ap

A primer on static applied general equilibrium models

In this paper, we describe and analyze the basic structure of the applied general equilibrium (AGE) models used to assess the effects of government trade policies. Once we have constructed the basic model, we extend it to cover features such as increasing returns to scale, imperfect competition, and differentiated products, following the AGE modeling trend of the past 10 years. We then compare a static AGE model's predictions with the actual data on how Spain was affected by entering the European Community and find that, when exogenous effects are included, a static AGE model's predictions are fairly accurate.Econometric models

Get Me to the Church on Time: Christianity in Australia as an Exploration of the Present Moment

An analysis of the place religion and specifically Christianity as yet another critical feature of the Australian past and present

Constraints on the Velocity and Spatial Distribution of Helium-like Ions in the Wind of SMC X-1 from Observations with XMM-Newton/RGS

We present here X-ray spectra of the HMXB SMC X-1 obtained in an observation with the XMM observatory beginning before eclipse and ending near the end of eclipse. With the Reflection Grating Spectrometers (RGS) on board XMM, we observe emission lines from hydrogen-like and helium-like ions of nitrogen, oxygen, neon, magnesium, and silicon. Though the resolution of the RGS is sufficient to resolve the helium-like n=2->1 emission into three line components, only one of these components, the intercombination line, is detected in our data. The lack of flux in the forbidden lines of the helium-like triplets is explained by pumping by ultraviolet photons from the B0 star and, from this, we set an upper limit on the distance of the emitting ions from the star. The lack of observable flux in the resonance lines of the helium-like triplets indicate a lack of enhancement due to resonance line scattering and, from this, we derive a new observational constraint on the distribution of the wind in SMC X-1 in velocity and coordinate space. We find that the solid angle subtended by the volume containing the helium-like ions at the neutron star multiplied by the velocity dispersion of the helium-like ions must be less than 4pi steradians km/s. This constraint will be satisfied if the helium-like ions are located primarily in clumps distributed throughout the wind or in a thin layer along the surface of the B0 star.Comment: 22 pages, 17 figures, ApJ accepted, discussion of relevant other work adde

The Impact of Human Resource Practices on Business-Unit Operating and Financial Performance

This study examined the impact of HR practices and organizational commitment on business-unit operating performance and profitability. Using a predictive design with a sample of 50 autonomous business-units within the same corporation, the study revealed that both organizational commitment and HR practices were significantly related to operational measures of performance as well as operating expenses and pre-tax profits