Use of social media by university accounting students and its impact on learning outcomes

The proliferation in the use of social media, such as Facebook and Twitter, among university students is well documented. With many universities providing student resources in formats suitable for iPad, laptop, and mobile phone use, the use of social media for university activities has become easier. This study explores the use of social media by university accounting degree students to support their academic activities in an informal setting. It explores the impact these media have on learning outcomes. Our findings suggest that university accounting degree students use social media for a number of academic-related purposes. Students establish and maintain fluid mentor/mentee relationships around academic activities related interactions through the social media. We have found that the use of Social Media is significantly associated with students’ grades.     

The Effects of Executive,Firm, and Board Characteristics on Executive Exit

We estimate a hazard model of the probability of top corporate executives exiting their firms over the period 1996–2010. Our main findings are that: (1) female executives have greater likelihoods of exit than males, (2) the likelihood of exit increases with the independence of the board and decreases with the fraction of the board that is female and the average age of board members, and (3) a higher percentage of independent directors on the board lowers the probability of exit more for females than for males. Further, controlling for exit risk reduces the well‐documented compensation differential between men and women.     

Reconciling Alternative Theories for the Safety of Owner–Operators

Motor carrier safety is an important concern of shippers, carriers, policy makers, consignees, insurance providers, and the motoring public. One aspect of carrier safety that has garnered substantial attention is whether carriers making greater use of owner–operators are more or less safe vis‐à‐vis carriers making greater use of employee drivers. Currently, conflicting theoretical predictions exist regarding the direction of this relationship. In this article, we offer a reconciliation of the alternative theoretical predictions by developing a coherent theory that merges sociological rational choice theory and theory regarding motor carrier safety. We subject our theory to empirical testing by fitting a series of seemingly unrelated regression models to a vector of safety measures tracked as part of the Federal Motor Carrier Safety Administration's Compliance, Safety, and Accountability program. Our results are consistent with our proposed theory of owner—operator safety and provide meaningful theoretical and managerial implications and directions for future research.     

Assessing professional ethics in tax: A case on uncertain tax positions

We develop and present an ethics case dealing with an uncertain tax position. The case can be used to assess professional ethics as part of an assurance-of-learning (AOL) plan as well as a component of a course grade. We present data on student performance on this case over a 5-year period. Students consider existing ethical frameworks to identify and frame the potential ethical “dilemmas” they might face in addressing whether to countenance a client’s suggested treatment and disclosure of an uncertain tax position. In addition, students evaluate the AICPA guidance and U.S. Treasury standards on taking and reporting uncertain tax positions in the tax return and the FASB and PCAOB standards on reporting and auditing uncertain tax positions in the financial statements. The case allows faculty to assess students’ ability to frame potential ethical dilemmas when clients engage in aggressive tax behavior, to recognize with whom and with what professional reference documents they should consult when an uncertain tax position arises, and to choose among alternative actions when faced with client/preparer conflicts.     

The Health Consequences of Adverse Labor Market Events: Evidence from Panel Data

This study investigates the associations between self‐assessed adverse labor market events (experiencing problems with coworkers, employment changes, financial strain) and health. Longitudinal data are obtained from the National Epidemiological Survey of Alcohol and Related Conditions. Our findings suggest problems with coworkers, employment changes, and financial strain are associated, respectively, with a 3.1 percent (3.3 percent), 0.9 percent (0.2 percent), and 4.5 percent (5.1 percent) reduction in mental health among men (women). Associations are smaller in magnitude and less significant for physical health.     

Men and women as managers: A significant case of no significant difference

What does it all mean? We've reviewed five studies involving almost 2,000 people compared on a total of 43 scales. We've studied matched pairs and controlled for level of managerial achievement. And after all is said and done, we have detected a total of two overall differences between male and female managers. One of these, involving managerial work motivation, favors females: Their work motivation profiles are more “achieving” than those of their male counter-parts. The other difference, pertaining to interpersonal competence, favors the male managers: They are more open and candid with their colleagues than are females. Add to these the more titillating than significant anomalies of differing back-up style preferences and we are left with one conclusion: Women, in general, do not differ from men, in general, in the ways in which they administer the management process.Managers themselves and their subordinates concur. It seems that the disproportionately low numbers of women in management can no longer be explained away by the contention that women practice a different brand of management from that practiced by men. Whereas this may amount to good news in some quarters, we ought not be prematurely elated by discovering that women manage just the way men do. Carolyn Sherif has pointedly called attention to the fact that all is not necessarily well in today's male-oriented management activities.We of course view management in its more global aspects: The important issue to us is how an individual manages in relation to achievement criteria. Individual achievement and organizational health ultimately depend on the way management is practiced. And we now see that the way management is practiced is not related to the sex of the manager — the issue is generic rather than gender-bound.     

The Prophecy of Place: A Labor Market Study of Young Women and Education

This study demonstrates that place—defined in this article as labor market area (LMA)— provides a useful context for examining how youth manage gendered situations. Places vary by conditions in which gender is more, less or differently salient, and a particular mix of factors accommodates different individual outcomes. This study utilizes multi–level modeling to examine influence of LMA characteristics on over–time educational measures for young women (Center for Human Resource Research 1994). Hierarchical models determine place–level effects on both average outcomes (within and between LMAs) and attainment processes. A major finding of this study is that aggregate place effects channel personal decisions and outcomes of young women. Young women's educational aspirations are dependent on gender– specific variables such as the number of women in college or the number of young women married in a local area. Attainment depends on the percentage of women in higher education and a local labor market's average age at first marriage. Further, what are assumed to be positive environmental effects (e.g., manufacturing dominance) are based on structural advantages for men and actually depress outcomes for women. Notably, the influence of place is independent of strong individual–level determinants, including social class.     

Auditing in the Presence of Outside Sources of Information

We examine how an auditor's ability to terminate a multi-period client relationship provides the auditor with a real option whose value depends on the nature of informational asymmetry between the incumbent and other potential auditors. In particular, we isolate conditions under which the auditor's private and public sources of information behave as complements rather than substitutes. In such circumstances, increasing the likelihood of publicly provided information induces the auditor to expend more (rather than less)resources in private information gathering activities.     

有源测试与无源测试“仅”用手提检测器进行测试，不利于安装吗？

目前,评测超5类结构化布线系统的标准,都记录在2000年1月发行的TIA/EIA(电信工业协会/电子工业联合会)568A-5当中。6类系统的标准应在一年左右得到认可。 近来,各公司都开始提出,要想真正得到一个确保网络最大效率的结构化布线系统,唯一的方法就是选择那些在有源信道中经过独立测试的产品,     

Enhancing Governmentally Sponsored Export Promotions Through Better Segmentation of the Market of a State's Manufacturing Concerns

This article presents methodology for identifying product categories that, if they were made the subjects of a specified state's export promotions, would hold promise for satisfying relevant needs of members of three key “stakeholder” groups regarding the outcomes of the governmentally sponsored export promotions: the World Trade Organization (WTO), managements of non-exporting, small- and- medium-sized (SME) manufacturing concerns, and governmental entities who are responsible for raising funds to support such promotions. Methodology is applied in the context of a state in the United States (North Carolina).

The methodology is then applied in the context of a state in the United States (North Carolina). The presentations of the results of the application of the methodology at each of the 2-, 4- and 6-digit HS-coded product category levels are in each case followed by discussions of implications of the results.