1,699 research outputs found

    Human information processing research in accounting: The state of the art in 1982

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    Awareness of the importance of human information processing research to accounting issues has increased dramatically since 1977. As a result, this literature has expanded in volume and addresses a larger spectrum of accounting problems. Further, it incorporates a wider variety of theories and methodologies. This paper draws upon the framework provided by Libby and Lewis (1977) to synthesize and evaluate accounting research conducted since 1977 using the lens model, probablistic judgment, predecisional behavior, and cognitive style approaches. In addition, the impact of the research on practice and some directions for future research are discussed.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/24105/1/0000362.pd

    Paper Session II-A - Space Station Freedom Accommodation of the Human Exploration Initiative

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    In his July 20th speech commemorating the 20th anniversary of the first Apollo Moon landing, President Bush proposed ...a sustained program of manned exploration of the solar system...and the permanent settlement of space. The President\u27s plan for the future of America\u27s manned space program calls for Space Station Freedom to be operational in the 1990\u27s followed by a return to the Moon for the new century, this time to stay , and then a manned mission to Mars. Space Station Freedom is a fundamental part of this long-range, evolutionary, human exploration initiative. It will support continuous human presence in Earth orbit for the purposes of scientific research and the development of technologies critical to the exploration missions. In addition to serving as a research and development facility in space, Freedom will be used as a spaceport or transportation node to support the assembly, servicing and checkout of space transfer vehicles which will ferry crew and cargo to the lunar surface and on to Mars. A study conducted by NASA during the Autumn of 1989 identified exploration accommodation requirements for the Space Station and formulated plans to implement mission-supporting capabilities. It was determined that the initial Space Station Freedom configuration (termed Assembly Complete) must be augmented to provide additional resources and capabilities. Increases will be required to Freedom crew, power, pressurized volume and truss structure. New capabilities will be required such as spacecraft assembly and servicing. A significant conclusion of the 90-day NASA study was that Space Station is capable of accommodating the necessary additions due to the evolutionary nature of the design

    National Center for Biomedical Ontology: Advancing biomedicine through structured organization of scientific knowledge

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    The National Center for Biomedical Ontology is a consortium that comprises leading informaticians, biologists, clinicians, and ontologists, funded by the National Institutes of Health (NIH) Roadmap, to develop innovative technology and methods that allow scientists to record, manage, and disseminate biomedical information and knowledge in machine-processable form. The goals of the Center are (1) to help unify the divergent and isolated efforts in ontology development by promoting high quality open-source, standards-based tools to create, manage, and use ontologies, (2) to create new software tools so that scientists can use ontologies to annotate and analyze biomedical data, (3) to provide a national resource for the ongoing evaluation, integration, and evolution of biomedical ontologies and associated tools and theories in the context of driving biomedical projects (DBPs), and (4) to disseminate the tools and resources of the Center and to identify, evaluate, and communicate best practices of ontology development to the biomedical community. Through the research activities within the Center, collaborations with the DBPs, and interactions with the biomedical community, our goal is to help scientists to work more effectively in the e-science paradigm, enhancing experiment design, experiment execution, data analysis, information synthesis, hypothesis generation and testing, and understand human disease

    Public Attitudes on Transgender Military Service: The Role of Gender

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    Policy regarding the inclusion of transgender soldiers in the U.S. military has shifted back and forth in recent years, with public opinion likely a significant factor shaping the eventual policy outcome. As such, this study examines the factors that shape public attitudes toward military service by transgender people. In particular, we examine the influence of sex, social gender roles, and attitudes toward gender in shaping transgender military service attitudes. Further, we hypothesize that personal experiences with the military and with transgender people, along with values, personality predispositions, and religion, are likely to influence individual attitudes. We test these hypotheses using data from a unique October 2015 national survey of American adults. The results suggest that personal experiences, attitudes toward gender roles, and religion have substantial, but sometimes conditional effects on attitudes towards military service by transgender people.University of toledoUniversity of KansasUCLA school of lawOhio Universit

    The Social context of motorcycle riding and the key determinants influencing rider behavior: A qualitative investigation

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    Objective: Given the increasing popularity of motorcycle riding and heightened risk of injury or death associated with being a rider, this study explored rider behaviour as a determinant of rider safety and, in particular, key beliefs and motivations which influence such behaviour. To enhance the effectiveness of future education and training interventions, it is important to understand riders’ own views about what influences how they ride. Specifically, this study sought to identify key determinants of riders’ behaviour in relation to the social context of riding including social and identity-related influences relating to the group (group norms and group identity) as well as the self (moral/personal norm and self-identity). ----- ----- Method: Qualitative research was undertaken via group discussions with motorcycle riders (n = 41). Results: The findings revealed that those in the group with which one rides represent an important source of social influence. Also, the motorcyclist (group) identity was associated with a range of beliefs, expectations, and behaviours considered to be normative. Exploration of the construct of personal norm revealed that riders were most cognizant of the “wrong things to do” when riding; among those issues raised was the importance of protective clothing (albeit for the protection of others and, in particular, pillion passengers). Finally, self-identity as a motorcyclist appeared to be important to a rider’s self-concept and was likely to influence their on-road behaviour. ----- ----- Conclusion: Overall, the insight provided by the current study may facilitate the development of interventions including rider training as well as public education and mass media messages. The findings suggest that these interventions should incorporate factors associated with the social nature of riding in order to best align it with some of the key beliefs and motivations underpinning riders’ on-road behaviours

    Transport, optical and electronic properties of the half metal CrO2

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    The electronic structure of CrO_2 is critically discussed in terms of the relation of existing experimental data and well converged LSDA and GGA calculations of the electronic structure and transport properties of this half metal magnet, with a particular emphasis on optical properties. We find only moderate manifestations of many body effects. Renormalization of the density of states is not large and is in the typical for transition metals range. We find substantial deviations from Drude behavior in the far-infrared optical conductivity. These appear because of the unusually low energy of interband optical transitions. The calculated mass renormalization is found to be rather sensitive to the exchange-correlation functional used and varies from 10% (LSDA) to 90% (GGA), using the latest specific heat data. We also find that dressing of the electrons by spin fluctuations, because of their high energy, renormalizes the interband optical transition at as high as 4 eV by about 20%. Although we find no clear indications of strong correlations of the Hubbard type, strong electron-magnon scattering related to the half metallic band structure is present and this leads to a nontrivial temperature dependence of the resistivity and some renormalization of the electron spectra.Comment: 9 Revtex 2 column pages, including 8 postscript figures. Two more figures are included in the submission that are not embedded in the paper, representing DOS and bandstructure of the paramagnetic CrO

    The modern pollen-vegetation relationship of a tropical forest-savannah mosaic landscape, Ghana, West Africa

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    Transitions between forest and savannah vegetation types in fossil pollen records are often poorly understood due to over-production by taxa such as Poaceae and a lack of modern pollen-vegetation studies. Here, modern pollen assemblages from within a forest-savannah transition in West Africa are presented and compared, their characteristic taxa discussed, and implications for the fossil record considered. Fifteen artificial pollen traps were deployed for 1 year, to collect pollen rain from three vegetation plots within the forest-savannah transition in Ghana. High percentages of Poaceae and Melastomataceae/Combretaceae were recorded in all three plots. Erythrophleum suaveolens characterised the forest plot, Manilkara obovata the transition plot and Terminalia the savannah plot. The results indicate that Poaceae pollen influx rates provide the best representation of the forest-savannah gradient, and that a Poaceae abundance of >40% should be considered as indicative of savannah-type vegetation in the fossil record
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