Education in England from 1400-1700

Thesis (Ph.D.)--Boston Universit

Essence of the vacuum quark condensate

We show that the chiral-limit vacuum quark condensate is qualitatively equivalent to the pseudoscalar meson leptonic decay constant in the sense that they are both obtained as the chiral-limit value of well-defined gauge-invariant hadron-to-vacuum transition amplitudes that possess a spectral representation in terms of the current-quark mass. Thus, whereas it might sometimes be convenient to imagine otherwise, neither is essentially a constant mass-scale that fills all spacetime. This means, in particular, that the quark condensate can be understood as a property of hadrons themselves, which is expressed, for example, in their Bethe-Salpeter or light-front wavefunctions.Comment: 5 pages, 1 figur

Warren W. Nissley: A crusader for collegiate education

Warren W. Nissley\u27s intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926-1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley\u27s campaign for independent schools of accountancy, 1928-1950, influenced the Institute\u27s committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting

Profile: Warren W. Nissley; Warren W. Nissley

Accountancy owes much to those dedicated persons who, during the formative years, perceived it to be a dynamic profession rather than a technical skill. This paper recalls one such person, Warren W. Nissley. Born in Middletown, Pennsylvania in 1893, his career in accounting spanned approximately thirty years. At his untimely death on January 17, 1950, Nissley was within reach of the pinnacle of success at Arthur Young 8c Company. His influence on accountancy had been considerable and had he lived, it would undoubtedly have been even greater

Adaptive Group Coordination and Role Differentiation

Many real world situations (potluck dinners, academic departments, sports teams, corporate divisions, committees, seminar classes, etc.) involve actors adjusting their contributions in order to achieve a mutually satisfactory group goal, a win-win result. However, the majority of human group research has involved situations where groups perform poorly because task constraints promote either individual maximization behavior or diffusion of responsibility, and even successful tasks generally involve the propagation of one correct solution through a group. Here we introduce a group task that requires complementary actions among participants in order to reach a shared goal. Without communication, group members submit numbers in an attempt to collectively sum to a randomly selected target number. After receiving group feedback, members adjust their submitted numbers until the target number is reached. For all groups, performance improves with task experience, and group reactivity decreases over rounds. Our empirical results provide evidence for adaptive coordination in human groups, and as the coordination costs increase with group size, large groups adapt through spontaneous role differentiation and self-consistency among members. We suggest several agent-based models with different rules for agent reactions, and we show that the empirical results are best fit by a flexible, adaptive agent strategy in which agents decrease their reactions when the group feedback changes. The task offers a simple experimental platform for studying the general problem of group coordination while maximizing group returns, and we distinguish the task from several games in behavioral game theory

Five-Foot accounting shelf

Early pioneers of the accounting profession devoted much of their energy toward two goals: legal recognition as a profession and a professional education for its members. During the first twenty years of this century, significant progress was made in achieving legal recognition, but the question of professional education continued to be a perplexing problem. The question continued to be posed: What knowledge is needed to prepare a person to enter the profession of accountancy? This paper is a review of some early efforts to answer the question and one effort in particular: the five-foot accounting shelf

Abstracts: Papers presented at the fourth Charles Waldo Haskins Accounting History Seminar; Papers presented at the fourth Charles Waldo Haskins Accounting History Seminar

The Accounting History Research Center (AHRC) hosted the fourth in the series of the Charles Waldo Haskins Accounting History Seminars at the Hilton Hotel in Atlanta, Georgia on December 1 and 2, 1989. Thirteen papers were presented at the seminar. In addition, presentations were made by Eugene H. Flegm at the seminar luncheon and Wil Schwotzer at the seminar dinner. Comments by Messrs. Flegm and Schwotzer are summarized earlier in this issue of The Notebook

Accounting History Research Center report 1987/88

During most of 1987 there was little activity in the AHRC due to Norman\u27s condition. In September 1987 President Vangermeersch appointed Elliott L. Slocum to complete Norman\u27s term as a Trustee. He then appointed Elliott Slocum and Al Roberts as Co-Directors of the Accounting History Research Center

Bureau for placements

The Bureau for Placements sought to encourage qualified college graduates to choose public accounting as a career, to place them with public accounting firms, and to remove the problem of seasonal employment. During its six years of operations, the Bureau published and distributed to college students thousands of copies of the first Institute pamphlet on careers in public accounting, and it placed 250 college graduates with public accounting firms. As a result, the Bureau started, or at least accelerated, the trend by public accounting firms toward the hiring of college graduates