Strategies to Alleviate Test and Mathematics Anxiety

The purpose of this study was to determine the effectiveness of two anxiety-reducing techniques in a 7th grade Tier 2 (average) mathematics classroom. Based on the work of Ford, Ford, Boxer, and Armstrong (2012), one of the techniques used was the use of humor. The other technique is the use of visualization (see Shobe, Brewin, & Carmack, 2005). Ultimately, this study sought to determine if either of the anxiety-reducing strategies lowered student\u27s anxiety; if they were effective, which was more effective; and if the strategy had any apparent effect on the students\u27 academic performance

Auditor independence and audit risk: a reconceptualisation

The principles-based U.K. regulatory framework for auditor independence (Chartered Accountants Joint Ethics Committee 1996), which was adopted in 1997, identifies threats to independence in fact, independence in appearance, and the safeguards that control these threats. These principles are incorporated in the International Federation of Accountants (IFAC 2001) ethics framework. Drawing on six case studies of interactions involving significant accounting issues between audit engagement partners and finance directors in U.K.-listed companies, we analyze the threats and safeguards to auditor independence in fact that are relevant to the outcome of each interaction. Despite the U.K.'s comprehensive regulatory framework for independence, audit quality control, and independent inspection of firms, not all the interactions have a fully compliant outcome. Independence in fact is compromised where the safeguards in the framework are insufficient defense against the threats, particularly regarding intimidation and bullying during the audit process. Further examples of existing threats are identified and additional threats emerge, in particular an urgency threat, and a loss of face threat. Management motivation is found to be a key driver of pressure. Threats to independence arising within audit firms are not recognized in the current U.K. audit risk model. An extended risk model incorporating within-firm risk is suggested. This study demonstrates the need for continual improvement to regulatory frameworks; in particular it supports the recent U.S. Securities and Exchange Commission (SEC) rule on improper influence on the conduct of audits (Securities and Exchange Commission 2003a)

A grounded theory model of auditor-client negotiations

The central research question addressed in this paper is 'How do companies and their auditors resolve important audit issues?' In-depth interviews are conducted with the audit partners and finance directors of a varied group of six major UK listed companies who had recently experienced audit interactions involving 22 significant accounting issues. A grounded theory model is developed of the negotiation process and the factors that influence the nature of the outcome of interactions. This model identifies, as principal analytical categories, a range of general relationship factors and specific accounting issue factors that influence aspects of the negotiation process. These aspects include the parties involved, the strategies adopted, the quality of the financial reporting outcome and the ease with which it is achieved. A secondary outcome of the research is that distinct categories of audit engagement partner are identified, termed the crusader, the safe pair of hands, the accommodator and the truster

Three Dimensional Distorted Black Holes: Initial Data and Evolution

We present a new class of 3D black hole initial data sets for numerical relativity. These data sets go beyond the axisymmetric, ``gravity wave plus rotating black hole'' single black hole data sets by creating a dynamic, distorted hole with adjustable distortion parameters in 3D. These data sets extend our existing test beds for 3D numerical relativity, representing the late stages of binary black hole collisions resulting from on-axis collision or 3D spiralling coalescence, and should provide insight into the physics of such systems. We describe the construction of these sets, the properties for a number of example cases, and report on progress evolving them.Comment: 3 pages, 2 postscript figures, LaTeX, uses mprocl.sty (available at http://shemesh.fiz.huji.ac.il/MG8/submission.html) To appear in the proceedings of the Marcel Grossmann 8 (Jerusalem, 1997

D-string on near horizon geometries and infinite conformal symmetry

We show that the symmetries of effective D-string actions in constant dilaton backgrounds are directly related to homothetic motions of the background metric. In presence of such motions, there are infinitely many nonlinearly realized rigid symmetries forming a loop (or loop like) algebra. Near horizon (AdS) D3 and D1+D5 backgrounds are discussed in detail and shown to provide 2d interacting field theories with infinite conformal symmetry.Comment: 5 pages, revtex, no figures; symmetry transformations for BI action added, coupling of D-string to RR 2-form in D1-D5 background corrected; final version, to appear in Phys. Rev. Let

The z=5.8 Quasar SDSSp J1044-0125: A Peek at Quasar Evolution?

The newly discovered z=5.8 quasar SDSSp J104433.04-012502.2 was recently detected in X-rays and found to be extremely X-ray weak. Here we present the hardness ratio analysis of the XMM-Newton observation. We consider various models to explain the detection in the soft X-ray band and non-detection in the hard band, together with its X-ray weakness. We show that the source may have a steep power-law slope, with an absorber partially covering the continuum. This may be X-ray evidence to support the argument of Mathur (2000) that narrow line Seyfert 1 galaxies, which show steep power-law slopes, might be the low redshift, low luminosity analogues of the high redshift quasars. Heavily shrouded and steep X-ray spectrum quasars may indeed represent the early stages of quasar evolution (Mathur 2000, Fabian 1999) and SDSSp J104433.04-012502.2 is possibly giving us a first glimpse of the physical evolution of quasar properties.Comment: To appear in A