15,517 research outputs found

    Hierarchical Factor Analysis of the Quick Discrimination Index

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    Prior factor analytic studies of the Quick Discrimination Index (QDI) have used principal components factor analysis to develop and validate a three-factor structure with a racially heterogeneous sample. In this investigation, Study 1 explored the factor structure of the QDI with a sample of 428 White university students using a hierarchical factor analysis. The analysis showed that a structure with four first-order factors and one second-order factor was the best fit for the data. Study 2 tested the original three-factor structure and a higher order factor structure from Study 1 in a confirmatory factor analysis using a sample of 363 White students. The implications for interpretation and future research are discussed

    Comparison of Compression Schemes for CLARA

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    CLARA (Compact Linear Advanced Research Accelerator)at Daresbury Laboratory is proposed to be the UK's national FEL test facility. The accelerator will be a ~250 MeV electron linac capable of producing short, high brightness electron bunches. The machine comprises a 2.5cell RF photocathode gun, one 2 m and three 5 m normal conducting S-band (2998MHz) accelerating structures and a variable magnetic compression chicane. CLARA will be used as a test bed for novel FEL configurations. We present a comparison of acceleration and compression schemes for the candidate machine layout.Comment: 3 pages, 5 figures, IPAC 201

    Comments on Leinicke-Flesher survey

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    It seems to me that contributions to accounting have been influenced markedly by eras and events, not as much as persons who have perhaps risen to the occasions. Some of these have caused differences of opinion as to treatment of capital, assets, costs, etc. Therefore, I have written a few lines on several topics slected at random from personal experience and education

    The Challenge of Change: The Practice of Law in the Year 2000

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    The past two decades have witnessed extraordinary changes that will have a lasting impact on the structure of the legal profession and the ways in which lawyers approach their practices. Some twenty years ago the legal profession was remarkably stable, having changed little in the preceding 100 years. The bar was relatively small, fairly homogeneous, mostly male, and overwhelmingly white anglo-saxon Protestant.The profession was, in the main, a close-knit fraternity of like-minded practitioners who shared a strong sense of common values and a general disdain for any efforts to commercialize the profession. The American Bar Association\u27s 1908 Canons of Ethics best expressed this view with the solemn pronouncement that the profession is a branch of the ad-ministration of justice and not a mere money-getting trade. \u27The word that perhaps best characterized the bar of twenty years ago was loyalty. Most lawyers were intensely loyal, not only to the profession in general, but also to the other lawyers with whom they practiced. In those halcyon days, a young lawyer quite commonly joined a firm right out of law school (or perhaps after an appropriate clerk-ship) and remained there for his entire professional career. Although lateral movements from one firm to another did occur from time to time, they were uncommon and were viewed as unprofessional if under-taken merely to enhance compensation. A lawyer leaving his firm was analogized to getting a divorce-and divorce in those days was not a respectable choice. The notion of loyalty also permeated most lawyers\u27 relationships with their clients. Clients generally selected single firms to service all of their legal needs and developed relationships which, despite occasional changes, were remarkably stable. Close relationships of ten or twenty years were common between law firms and their major corporate clients. Most large clients found the concepts of shopping around for lawyers or dividing their legal business among several law firms both unattractive and unacceptable

    In the Beginning

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    International congress anniversary

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    The Louisiana World Exposition which opened May 12, 1984, in New Orleans, and is to continue for six months brings to mind another World\u27s Fair held eighty years ago. That one was also held in a city located on the Mississippi River: Saint Louis, Missouri, to celebrate the Louisiana Purchase of 1803

    Description of a Baltimore merchant\u27s journal

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    The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of posting, handling of contra accounts, and unusual transactions. An analysis of these journal entries provides insight into the rules of book-keeping and the economic and domestic lives of the citizens during this period in time

    Critique on Washington School of Accountancy

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    As historians we should be aware of theories, ideas, experiments, and applications and should seek out and record matters pertaining to the profession of accountancy. There were many, many schools, academies, institutes and colleges which were teaching bookkeeping and accounting decades before the Washington School of Accountancy. This article will endeavor to touch the tip of the iceberg

    Advertising by accountants

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    While Mr. Coker had a valid premise for writing his article on CPA Advertising in 1914 (Historians\u27 Notebook, Fall, 1984), the use of advertising by certified and non-certified public accountants extends far back. The subject and use of advertising is part of the history of the profession and its antecedents. The present author has done some research into the history of accounting and accountants in Baltimore. In the course of those studies several instances of advertising by accountants were noted and commented on in papers (1)(2)(3) presented before regional meetings of the American Accounting Association. There were no legal requirements or restrictions surrounding accountants in the United States prior to 1896 (1900 in Maryland), so it was each to his own thinking. Therefore, there were a number of accountants who used the city directories and newspapers to address the public

    Fifth International Congress of Accountants -- 1938

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    Jimmy Jones is the proud owner of the four-volume set of Proceedings from the 1938 International Congress of Accountants held in Berlin. Since these volumes are so rare, it was felt describing their contents would be worthwhile. Jimmy obtained his volumes from a German acquaintance who discovered the Proceedings in a German used-book store
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