Prior learning in accounting and its impact on student performance in first courses in accounting: Addressing the gaps in the literature

The changed and more diversified profile of university students enrolling in accounting first courses (and beyond) has accentuated the need for accounting academics to be fully aware of those factors having a significant influence on student performance. Over the past 30 years a well-established research literature has emerged that has sought to identify and measure the significance of factors believed to have an impact on student performance. Unfortunately, the identification of those factors having a significant impact on student performance in university accounting courses is still far from settled. This study posits that the contrary results reported in prior research may be attributable to differences in how key independent variables have been defined and measured. In this study, we use a tighter specification of independent and dependent variables and find that academic preparedness (as measured by tertiary entrance rank scores) and prior learning in accounting are both highly significant factors in explaining student performance in a Western Australian university’s first course in accounting. Moreover, after controlling for the impact of academic preparedness, for students possessing prior learning in accounting, they achieve a significant lift in performance in the first course in accounting than conferred by their tertiary entrance score. The policy implication of this result is that Australian universities, perhaps unintentionally, privilege the learning and academic performance in first courses in accounting of those students who already possess prior learning in accounting

Synthesis and alkyne-coupling chemistry of cyclomanganated 1- and 3-acetylindoles, 3-formylindole and analogues

The syntheses are reported of new cyclomanganated indole derivatives (1-acetyl-κO-indolyl-κC2)dicarbonylbis(trimethylphosphite)manganese (2), (1-methyl-3-acetyl-κO-indolyl-κC2)tetracarbonylmanganese (4), (3-formyl-κO-indolyl-κC2)tetracarbonylmanganese (5a) and (1-methyl-3-formyl-κO-indolyl-κC2)tetracarbonylmanganese (5b). The unusually complicated crystal structure of 5b has been determined, the first for a cyclomanganated aryl aldehyde. The preparations of a mitomycin-related pyrrolo-indole and related products by thermally promoted and oxidatively (Me3NO) initiated alkyne-coupling reactions of the previously known complex (1-acetyl-κO-indolyl-κC2)tetracarbonylmanganese (1) are reported for different alkynes and solvents. X-ray crystal structures are reported for the dimethyl acetylenedicarboxylate coupling product of 1 (dimethyl 1-methyl-l-hydroxypyrrolo[1,2a]-indole-2,3-dicarboxylate; 6a), and an unusually-cyclised triple insertion product 8 from the coupling of acetylene with 4, in which a cyclopentadiene moiety is η3-allyl-coordinated to Mn through only one double bond and an exocyclic carbon, but which rearranges on heating to an η5-cyclopentadienyl complex

Modeling Biphasic, Non-Sigmoidal Dose-Response Relationships: Comparison of Brain- Cousens and Cedergreen Models for a Biochemical Dataset

Biphasic, non-sigmoidal dose-response relationships are frequently observed in biochemistry and pharmacology, but they are not always analyzed with appropriate statistical methods. Here, we examine curve fitting methods for “hormetic” dose-response relationships where low and high doses of an effector produce opposite responses. We provide the full dataset used for modeling, and we provide the code for analyzing the dataset in SAS using two established mathematical models of hormesis, the Brain-Cousens model and the Cedergreen model. We show how to obtain and interpret curve parameters such as the ED50 that arise from modeling, and we discuss how curve parameters might change in a predictable manner when the conditions of the dose-response assay are altered. In addition to modeling the raw dataset that we provide, we also model the dataset after applying common normalization techniques, and we indicate how this affects the parameters that are associated with the fit curves. The Brain-Cousens and Cedergreen models that we used for curve fitting were similarly effective at capturing quantitative information about the biphasic dose-response relationships

Black and White as Valence Cues

Replication efforts involving large samples are recommended in helping to determine the reliability of an effect. This approach was taken for a study from Meier, Robinson, and Clore (2004) , one of the first papers in social cognition guided by conceptual metaphor theory, which reported that evaluations were faster when word valence metaphorically matched (e.g., a word with a negative meaning in black) rather than mismatched (e.g., a word with a negative meaning in white) font color. The present investigation was a direct large-scale replication attempt involving 980 participants who completed an experiment using web-based software and were diverse in terms of race, age, and geographical location. Words with a positive meaning were evaluated faster when font color was white rather than black and words with a negative meaning were evaluated faster when font color was black rather than white, replicating the main results of Meier et al. (2004) . </jats:p

Modeling Biphasic, Non-Sigmoidal Dose-Response Relationships: Comparison of Brain-Cousens and Cedergreen Models for a Biochemical Dataset

Biphasic, non-sigmoidal dose-response relationships are frequently observed in biochemistry and pharmacology, but they are not always analyzed with appropriate statistical methods. Here, we examine curve fitting methods for "hormetic" dose-response relationships where low and high doses of an effector produce opposite responses. We provide the full dataset used for modeling, and we provide the code for analyzing the dataset in SAS using two established mathematical models of hormesis, the Brain-Cousens model and the Cedergreen model. We show how to obtain and interpret curve parameters such as the ED50 that arise from modeling, and we discuss how curve parameters might change in a predictable manner when the conditions of the dose-response assay are altered. In addition to modeling the raw dataset that we provide, we also model the dataset after applying common normalization techniques, and we indicate how this affects the parameters that are associated with the fit curves. The Brain-Cousens and Cedergreen models that we used for curve fitting were similarly effective at capturing quantitative information about the biphasic dose-response relationships

Computing and Diagnosing Changes in Unit Test Energy Consumption

Many developers have reason to be concerned with with power consumption. For example, mobile app developers want to minimize how much power their applications draw, while still providing useful functionality. However, developers have few tools to get feedback about changes to their application\u27s power consumption behavior as they implement an application and make changes to it over time. We present a tool that, using a team\u27s existing test cases, performs repeated measurements of energy consumption based on instructions executed, objects generated, and blocking latency, generating a distribution of energy use estimates for each test run, recording these distributions in a time series of distributions over time. Then, when these distributions change substantially, we inform the developer of this change, and offer them diagnostic information about the elements of their code potentially responsible for the change and the inputs responsible. Through this information, we believe that developers will be better enabled to relate recent changes in their code to changes in energy consumption, enabling them to better incorporate changes in software energy consumption into their software evolution decisions

The Path to God is Through the Heart: Metaphoric Self-location as a Predictor of Religiosity

Metaphors linking the heart to warm intuition and the head to cold rationality may capture important differences between people because some locate the self in the heart and others locate the self in the head. Five studies (total N = 2575) link these individual differences to religious beliefs. Study 1 found that religious beliefs were stronger among heart-locators than head-locators. Studies 2 and 3 replicated this relationship in more diverse samples. Studies 4 and 5 focused on questions of mediation. Heart-locators believed in God to a greater extent partly because of empathy-related processes (Study 4) and partly because they tended to think in less analytic terms (Study 5). These studies extend our knowledge of how metaphors interact with personality processes

Sex chromosome complement contributes to sex differences in coxsackievirus B3 but not influenza A virus pathogenesis

<p>Abstract</p> <p>Background</p> <p>Both coxsackievirus B3 (CVB3) and influenza A virus (IAV; H1N1) produce sexually dimorphic infections in C57BL/6 mice. Gonadal steroids can modulate sex differences in response to both viruses. Here, the effect of sex chromosomal complement in response to viral infection was evaluated using four core genotypes (FCG) mice, where the <it>Sry </it>gene is deleted from the Y chromosome, and in some mice is inserted into an autosomal chromosome. This results in four genotypes: XX or XY gonadal females (XXF and XYF), and XX or XY gonadal males (XXM and XYM). The FCG model permits evaluation of the impact of the sex chromosome complement independent of the gonadal phenotype.</p> <p>Methods</p> <p>Wild-type (WT) male and female C57BL/6 mice were assigned to remain intact or be gonadectomized (Gdx) and all FCG mice on a C57BL/6 background were Gdx. Mice were infected with either CVB3 or mouse-adapted IAV, A/Puerto Rico/8/1934 (PR8), and monitored for changes in immunity, virus titers, morbidity, or mortality.</p> <p>Results</p> <p>In CVB3 infection, mortality was increased in WT males compared to females and males developed more severe cardiac inflammation. Gonadectomy suppressed male, but increased female, susceptibility to CVB3. Infection with IAV resulted in greater morbidity and mortality in WT females compared with males and this sex difference was significantly reduced by gonadectomy of male and female mice. In Gdx FCG mice infected with CVB3, XY mice were less susceptible than XX mice. Protection correlated with increased CD4+ forkhead box P3 (FoxP3)+ T regulatory (Treg) cell activation in these animals. Neither CD4+ interferon (IFN)γ (T helper 1 (Th1)) nor CD4+ interleukin (IL)-4+ (Th2) responses differed among the FCG mice during CVB3 infection. Infection of Gdx FCG mice revealed no effect of sex chromosome complement on morbidity or mortality following IAV infection.</p> <p>Conclusions</p> <p>These studies indicate that sex chromosome complement can influence pathogenicity of some, but not all, viruses.</p