Critical sets in the elementary abelian 2- and 3- groups

In 1998, Khodkar showed that the minimal critical set in the Latin square corresponding to the elementary abelian 2-group of order 16 is of size at most 124. Since the paper was published, improved methods for solving integer programming problems have been developed. Here we give an example of a critical set of size 121 in this Latin square, found through such methods. We also give a new upper bound on the size of critical sets of minimal size for the elementary abelian 2-group of order $2^n$: $4^{n}-3^{n}+4-2^{n}-2^{n-2}$. We speculate about possible lower bounds for this value, given some other results for the elementary abelian 2-groups of orders 32 and 64. An example of a critical set of size 29 in the Latin square corresponding to the elementary abelian 3-group of order 9 is given, and it is shown that any such critical set must be of size at least 24, improving the bound of 21 given by Donovan, Cooper, Nott and Seberry.Comment: 9 page

How to predict and optimise with asymmetric error metrics

In this paper, we examine the concept of the predict and optimise problem with specific reference to the third Technical Challenge of the IEEE Computational Intelligence Society. In this competition, entrants were asked to forecast building energy use and solar generation at six buildings and six solar installations, and then use their forecast to optimize energy cost while scheduling classes and batteries over a month. We examine the possible effect of underforecasting and overforecasting and asymmetric errors on the optimisation cost. We explore the different nature of loss functions for the prediction and optimisation phase and propose to adjust the final forecasts for a better optimisation cost. We report that while there is a positive correlation between these two, more appropriate loss functions can be used to optimise the costs associated with final decisions

Improvements In Audit Report Lag And Reporting Timeliness: A Non-Event For Technology Advances

Technological advances have transformed the professional lives of all accountants.  Consequential expectations would include improvements in the timing of the audit report and the reporting of financial information.  There is a presumption in the empirical literature that audit report lag is a primary cause of financial reporting delay.  This empirical research study finds little or no change in the audit report lag and timeliness of reporting during the period 1996 to 2001.  Audit report lag appears to play a questionable role, if any, in financial reporting delays and other factors such as inertia and interest may be the major impediments to timely reporting.  Finally, given the financial atmosphere after the Enron-Arthur Andersen debacle, our research finds no difference among auditing firms for the variables examined.  While this could be interpreted in a positive manner, it could also indicate that all Big-5 firms potentially have similar problems

The First Accounting Course: An Outcomes Assessment Approach Project

This paper discusses a class project that can be used in an introductory accounting class as an outcomes assessment tool.  The project is done in groups of four to five students.  Each student analyzes one company’s ratios for a two year period and compares their firm’s ratios with their firm’s industry’s ratios.  When this is complete, the group then uses the individual firm data to make an investment decision.  The investment decision must be based on the data from the individual firm ratios.  Once the group has decided which firm to invest in, they then have to complete a pro-forma income statement for the firm assuming a $2 billion expansion.  Overall, the project is done in steps that help the students build their final project throughout the semester.  The project is submitted at the beginning of the 13th week of classes so that the instructor can grade it and hand it back to the students at the beginning of the 14th week of classes.  The groups present their projects during the last two class periods of the semester.&nbsp

DIT scores and political ideology: evidence of a non-significant relationship

The present study was motivated by concern about the validity of the DIT and methodological issues in Fisher and Sweeney (2001, 1998) studies. Our study of 98 accounting students from three private institutions in the eastern U.S. generates results that directly contradict those of Fisher and Sweeney’s (1998). Using the nine-point scale, we could reject our three hypotheses relating to DIT scores associating with political orientation. First, we find that there was not a significant difference between the pre-test DIT scores of liberal and conservative politically orientated students. Second, the follow on DIT test scores for those students who were not politically conservative did not decrease when responding from a conservative perspective. Third, the follow on DIT test scores for those students who were not politically liberal did not increase when responding from a liberal perspective

How does our natural and built environment affect the use of bicycle sharing?

Public bicycle-sharing programs (PBSP) are short-term bicycle hire systems. In recent years their popularity has soared. This study examined Brisbane’s CityCycle scheme, the largest PBSP in Australia, and investigated the role of (natural and built) environmental features on usage. The study addressed four research questions: (1) What are dynamics of PBSP use in terms of travel time, speed, and distance? (2) What is the relationship between PBSP participation and cycling infrastructure? (3) How does land-use affect PBSP usage? (4) How does topography affect PBSP usage? To answer these four questions, the authors analysed large existing datasets on CityCycle usage, land-use, topography, and cycling infrastructure, which were each obtained through multiple sources. Correlation and regression analysis were employed to establish significant relationships amongst variables. It was found that: most users take short trips within the free initial period provided under the CityCycle scheme and do not incur any charges other than for membership; PBSP use is strongly correlated with the length of off-road bikeways near each CityCycle station; CityCycle is more frequently used on weekends and for recreational purposes; loop journeys, which are also associated with leisure trips, are popular in Brisbane, especially on weekends; leisure trips are taken at a relatively slower pace than utilitarian trips; during weekdays, a trimodal peak is clearly evident, with PBSP commute trips in the morning and evening peaks and a smaller but significant peak around lunchtime; and users avoid returning CityCycle bicycles to stations located on hilltops. These findings can collectively enhance both the siting and design of PBSP, thereby optimizing investments in sustainable mobility