We offer a critical consideration of the roles of cognitive dissonance, imagination, and critical thinking in accounting education, suggesting that all three are important elements of critical and emancipatory accounting education, but that they must be set within a context that is rooted in the “real lives” of students and teachers alike, seeking to both understand the world and to challenge it. 相似文献
Research in the behavioral sciences has found that memory tends to be enhanced by exposure to emotion‐arousing stimuli. While this relationship is not fully understood, the linkage appears to be more pronounced for females than for males. While the majority of prior studies dealing with memory have relied on the use of visual stimuli in a clinical experimental setting, this research examined the impact on memory resulting from exposure to actual print advertisements of varying degrees of arousal‐producing content. Differences in the relationship between arousal and memory were explored for male and female participants. In general, females were found to exhibit higher memory levels than males. As a single combined group, subjects exposed to emotion arousing versus emotion neutral ad. stimuli exhibited no significant difference in memory. For the set of emotion neutral ad. stimuli, no difference in memory was found between sexes. However, retention was significantly higher for females than males for the set of emotion‐arousing stimuli. The study identifies opportunities for further applied memory research. 相似文献
This paper tests a theorem to the effect that the difference in nominal interest rates between two securities of the same maturity but different risk is an increasing linear function of the expected rate of inflation. When inflation is modelled in a way which is rational in the sense of Muth, the evidence is highly consistent with the theorem's inferences. Estimates are also obtained of the real risk premiums that certain types of securities generate over the three-month treasury bill rate (which is assumed to be risk-free). These range from three basis points for three-month finance paper to 16 basis points for three-month Eurodollar deposits. 相似文献
This article aims to identify the key product attributes that make a motorsport event enjoyable. Using data collected in the 2010 Macau Grand Prix, a factor analysis was conducted on 15 variables that spectators were asked of their level of agreement to how these elements constitute an enjoyable event. The analysis returned four major variables of a product that spectators believe will make an enjoyable motorsport event, specifically, event amenities, event aesthetics, event ambience, and event tickets. This study contributes to the understanding of event product attributes. 相似文献
This paper considers a dynamic common agency model of natural resource harvest quota regulation in which both conservationists
and harvesters vie to influence the regulator’s quota allocations as well as the choice of regulator. Conservationists tend
to benefit from the adoption of regulation since the regulator will reduce the aggregate harvest quota relative to the unregulated
equilibrium. Harvesters, however, only support the adoption of regulation if the regulator places sufficient weight on their
welfare. Because harvester’s support of regulation is conditional while conservationist’s support of regulation is unconditional,
harvester’s interests tend to be over-represented in the truthful Markov Perfect equilibrium. 相似文献
Sri Mulyani's resignation as finance minister in May disturbed markets and aroused concern about the government's commitment to reform. This concern was partly alleviated by the appointment of two well-respected individuals as finance minister and deputy finance minister. Further progress with reform will depend heavily on this new team and other key officials. Strong presidential support will also be needed to resist attempts by parliament to interfere excessively with the finance ministry's work.
The economy continued its steady recovery from the impact of the global financial crisis (GFC), but the recovery could still be jeopardised if sovereign debt concerns in Europe persist and block the rebound in global trade and commodity prices. Inflation continues to accelerate, suggesting little room for complacency on monetary policy. Fiscal policy, on the other hand, remains conservative. The higher deficit in the revised 2010 budget is not excessive, and is unlikely to be realised in any case. The real budget challenge is to spend budgeted amounts fully and well. The new five-year plan is also conservative and does little to clarify spending priorities, including for the president's ‘connectivity’ agenda.
Despite the GFC, poverty continued to decline, thanks largely to the uninterrupted expansion of GDP and to cash transfers to the poor. Unemployment also continued to fall, although particular groups suffered slight increases in unemployment (young workers 15–25 years old) and somewhat larger reductions in working hours (urban, non-poor, and male-headed households). Nevertheless the large and sustained deceleration of manufacturing growth and the closely related dramatic shift of employment from the formal to the informal sector provide cause for concern. Distortionary labour market policies may help to explain both.
A new mining law significantly alters the legal environment for firms in this industry, and also introduces long discredited policies intended to ‘increase value added’ by requiring the domestic processing of minerals. A new law on local government taxes attempts to reduce uncertainty for citizens and investors, but the nature of overall spending by local governments is of much greater importance for the investment climate. The central government has recently been seeking to restore the role of the ‘missing intermediate’ level of government and to boost the centre's indirect control over local governments through provincial governments and governors. This strategy is unlikely to succeed, but it highlights the conflicting requirements for provincial governors to act as agents of the central government while also being accountable to their provincial electorates. 相似文献
Consumer protection concerns have been raised related to income misrepresentation in multilevel marketing (MLM) recruitment. Though not required by law, some MLM firms choose to voluntarily disclose income information about previous participants. Through replication and extension of the experiment created in Bosley, Greenman, and Snyder (2020), we investigate the impact of these disclosures on consumer interest and earnings expectations. We test the external validity of their findings with subjects from Mechanical Turk and explore issues regarding treatment heterogeneity and better-than-average bias. Supporting prior findings, we present evidence that income disclosures, on average, do not significantly affect subjects' interest in the MLM opportunity, but they do decrease earnings estimates for most while increasing earnings estimates for a few. These effects depend on a subject's numeracy skills and whether they see their earnings potential as better-than-average. We also find that asking about earnings estimates first tends to decrease interest. 相似文献
This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two-part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners. 相似文献