Why are first‐year accounting studies inclusive?

This study is motivated by the increasing diversity among first‐year accounting students and the increasing number of first‐year accounting students whose majors are not in accounting related areas in UK universities. The main contribution of this study is that it uses student data over four consecutive academic years from a first‐year accounting course at a UK university to provide empirical evidence in support of the theoretical framework proposed by Rankin et al. (2003). Our results show the effects of metacognitive knowledge and content knowledge on academic performance as well as highlighting the inclusiveness of the first‐year accounting course. For instance, regardless of the choices of secondary subjects, students who have good prior academic achievement are the best performers on the first‐year accounting course. The influence of content knowledge on academic performance is strongly felt when the assessments of the course changed from a 100 per cent final exam to a combination of mid‐term coursework and a final exam. The results suggest that well‐designed mid‐term coursework is academically beneficial to accounting students, especially non‐native English‐speaking students.     

Characterizations of the Pareto and related distributions

In this note, a class of Pareto distributions is characterized based on the Shannon entropy of k-record statistics. As a consequence of that characterizations of the uniform and exponential distributions are given. Received: October 1999     

Dual-career couples during international relocation: The trailing spouse

Expatriate relocation is a complex process which is influenced by a variety of issues. One issue, the dual-career couple, increases the likelihood of dissatisfaction and failure of the foreign assignment. The trailing spouse plays a critical role in the amount of stress/conflict experienced by the expatriate and she/he is key to increasing the success rate of expatriate managers. This research reports on a survey of 258 dual-career couples and their concerns with: (1) willingness to relocate; (2) unique adjustment issues; (3) stress/conflict generating situations; and (4) the type/level of support provided by the expatriate managers' MNCs.     

我国三大产业不合理的分析及对策

1978年以来，我国的产业结构有很大的改善，但是一些长期存在的老问题与改革中出现的新问题，现在又在某种程度上制约着我国经济的进一步发展。本通过对这些问题的分析提出了几点调整我国三大产业的建议。     

Selection processes in a Delphi study about key qualifications in Senior Secondary Vocational Education

The focus of this study is the Delphi method. First, a short history of the Delphi method is given. Then, different types of the Delphi method are described, and the validity and reliability of the Delphi method are discussed. Finally, this study reports on the selection processes and assessments faced when a policy Delphi was conducted into qualification issues in Senior Secondary Vocational Education in the Netherlands.     

From Plagiarism‐Plagued to Plagiarism‐Proof: Using Anonymized Case Assignments in Intermediate Accounting

Plagiarism in accounting case assignments is a serious problem that undercuts the important objectives the case assignments are used to achieve: the development of students’ critical thinking skills and the advancement of their written communication skills. This paper examines plagiarism behavior through the lens of fraud theory by targeting two elements of the fraud triangle: rationalization and opportunity. Efforts to target rationalization by changing student perceptions of peer behavior were not effective. This led to a shift in focus to the assignment itself which was providing the opportunity for misconduct. Students were sidestepping authentic engagement in the assignment by gaining access to published solutions or peer submissions from previous semesters. One failsafe design response to this problem is to use only originally written cases. However, writing a large number of original cases each semester is unrealistic within many instructors’ workloads. This article instead proposes the use of a case refreshing strategy that makes cases appear unique to each group of students. When this strategy was introduced in an intermediate accounting course, there was a dramatic decrease in plagiarism and a corresponding improvement of the academic integrity environment in the course.     

中国宏观经济变量的时间趋势属性研究

本文提出了一种新的时间趋势属性的检验方法,该方法融合了非线性模型与线性模型。本文构建了三个Wald类检验统计量及一个稳健检验统计量,推导出了这些统计量的极限分布并分析了其有限样本下的统计性质。应用该检验程序,本文分析了我国24个重要宏观经济变量的时间趋势属性,结果表明,其中22个经济变量具有非线性平滑转移特征,其时间趋势属性表现为确定性。     

浅谈二级管理模式下教学管理与教学质量的关系

教学管理是学校管理的核心环节之一;保证教学质量是教学工作的核心。要想进一步提高教学质量,必须做到"理顺关系,强化管理,提升教师专业化发展,提高教学质量"。     

Factors affecting secondary share offerings in the IPO process

We investigate whether the sale of secondary shares in the IPO process is affected by an issuing firm's market-timing and window-dressing activities. We find that secondary share offerings in IPOs exhibit positive autocorrelation, and the positive autocorrelation is mainly affected by the overall stock market return. Similar to the IPO wave, this finding suggests that favorable market conditions attract existing pre-IPO shareholders to sell their shares in IPOs and cause the clustering of secondary share offering in IPOs. In addition, we find that window dressing has a significant effect on both the probability of secondary share offering and the proportion of secondary shares offered in an IPO. The result is robust after controlling for firm age, industry affiliation, and other factors. Our result also indicates that the number of firms offering secondary shares in IPOs, the probability of secondary share offerings, and the proportion of secondary shares offered in IPOs are significantly lower in the Internet bubble period.     

A glove-market partitioned matrix related to the assignment game

To any assignment market we associate the unique exact assignment game defined on the same set of agents and with a core that is a translation of the core of the initial market. As it happens with the core, the kernel and the nucleolus of an assignment game are proved to be the translation of the kernel and the nucleolus of its related exact assignment game by the vector of minimum core payoffs. Agents on each side of the market are classified by means of an equivalence relation and, when agents on the same class are ordered to be consecutive, the related exact assignment market is defined by a partitioned matrix, each block of the partition being a glove market.