Genetic Mechanisms of Telencephalon Diversification Through Shifts in the Pallial-Subpallial Boundary

The vertebrate brain develops through the formation of compartments. These compartments are physically separated to allow for the proper differentiation of each structure within the brain. The telencephalon, a compartment analogous to the cerebral cortex of mammals, further subdivides once it is separated from the rest of the developing forebrain. The first division within the telencephalon splits it into the ventral and dorsal divisions, or the subpallial and pallial regions, respectively. The pallial-subpallial boundary (PSB) separates these regions to ensure proper development of each telencephalic structure. The pallium develops into memory storage and processing centers, and the subpallium further divides into the pallidum and the olfactory bulbs, which are involved in motor coordination and scent processing, respectively. Because of the different ecological niches occupied by cichlid species, they utilize certain telencephalic structures moreso than others and because of the space constraints, telencephalic morphology reflects these preferences. Mbuna species, which feed among the rocks scraping algae, utilize their sense of smell and have large olfactory bulbs. Non-mbuna species, which feed in the water column and utilize eyesight and possibly memory for recognition of prey, have larger pallial structures. These differences in structures are observed early in development shortly after the telencephalon separates from the remainder of the forebrain. Upon formation of the PSB, placement and angle of the boundary are distinctly different in mbuna and non-mbuna species. In mbuna species compared to non-mbuna species, the PSB is shifted dorsally, allowing more tissue to be allocated to the developing olfactory bulbs. The PSB is shifted ventrally in nonmbuna species to allocate more tissue to the progenitor cells that develop into the memoryx processing center and structures that process visual input. These observed shifts in the developmental boundaries within the brain may provide insight into the evolution of structures such as the cerebral cortex.Streelman, Todd - Faculty Mento

China's Accounting Reform Project Ten Years Of Progress And Challenges

In 1992, China was committed developing a complete set of accounting and auditing standards that would meet international accounting standards. This article summarizes the progress made in the area of accounting, auditing standards and securities regulation from 1992- 2002 and highlights some of the challenges that remain for China

An axiomatization of the Euclidean compromise solution

The utopia point of a multicriteria optimization problem is the vector that specifies for each criterion the most favourable among the feasible values. The Euclidean compromise solution in multicriteria optimization is a solution concept that assigns to a feasible set the alternative with minimal Euclidean distance to the utopia point. The purpose of this paper is to provide a characterization of the Euclidean compromise solution. Consistency plays a crucial role in our approach.Consistency; Euclidean compromise solution; Multicriteria optimization

The Impact of a Simulation Exercise in the Intermediate Financial Accounting Course

This paper presents the results of a simulation exercise included in the intermediate financial accounting course and discusses its impact on college-level students. The objectives of this study are to assess the impact of using a simulation exercise to improve students’ mastery of cash flow reports, as well as to assess their ability to synthesize data and draw conclusions about the liquidity and solvency of a company. Students who were required to perform analysis prior to taking the exam did better overall on generating a cash flow statement as well as evaluating both the liquidity and solvency of a company

The Impact Of A Simulation Exercise In The Intermediate Financial Accounting Course

This paper presents the results of a simulation exercise included in the intermediate financial accounting course and discusses its impact on college-level students.     The objectives of this study are to assess the impact of using a simulation exercise to improve students’ mastery of cash flow reports, as well as to assess their ability to synthesize data and draw conclusions about the liquidity and solvency of a company. Students who were required to perform analysis prior to taking the exam did better overall on generating a cash flow statement as well as evaluating both the liquidity and solvency of a company

The EU Has Accepted IAS For Listed Companies: Will The U. S. Follow?

International financial reporting standards (IFRS) issued by the International Accounting Standards Board (IASB), have become respected by many countries and regulatory agencies. The European Union (EU) has determined for most publicly held companies that IFRS promulgated by IASB meet the standards for cross-boarder listing. This paper will present a brief history of the development of international accounting standards and discuss the factors that led to the EU’s acceptance of them. The paper will then consider the case of the U.S. By examining the changes in the accounting environment in the U.S. and specifically looking at the role of the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB), this paper will consider whether the U.S. will follow the EU and accept IFRS for cross-boarder listings

The EU has Accepted IAS for Listed Companies: Will the U. S. Follow?

International financial reporting standards (IFRS) issued by the International Accounting Standards Board (IASB), have become respected by many countries and regulatory agencies. The European Union (EU) has determined for most publicly held companies that IFRS promulgated by IASB meet the standards for cross-boarder listing. This paper will present a brief history of the development of international accounting standards and discuss the factors that led to the EU’s acceptance of them. The paper will then consider the case of the U.S. By examining the changes in the accounting environment in the U.S. and specifically looking at the role of the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB), this paper will consider whether the U.S. will follow the EU and accept IFRS for cross-boarder listings

Developing Critical Thinking Skills in the Intermediate Accounting Class: Using Simulations with Rubrics

A challenge of paramount importance facing college professors today is the development of students’ capacity for critical thinking skills. While this has long been an area of focused activity for educators, since the early 1980s in particular, it has become clear that critical thinking skills are essential to the ability of our students to compete globally. As teachers and professors at all levels have begun to focus greater attention on ways to develop critical thinking skills, we see the same trend reflected within the accounting profession. Research by Kealy (2005), Bonk (1998), Wolcott (1997), Kimmel (1995), and Doney (1993) demonstrates this interest among accounting faculty for students at both introductory and advanced levels. This paper defines critical thinking and explores tools that currently exist to develop the critical thinking skills of accounting students. Two particular tools, simulations and rubrics, are examined closely. This paper reports the results of a research study designed to assess the usefulness of rubrics, when combined with a simulation exercise, in an intermediate accounting class and its direct relationship to critical thinking skills related to performing analyses. While the use of the rubric did not appear to make a difference in the ability of students to perform complex analyses and draw conclusions in simulation exercise, the results of this research study highlight the need for accounting educators to continue to explore ways to develop strategies for improving students’ critical thinking skills