...Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues Leader’s Guide Leader’s Guide Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues Jan Taylor Morris, PhD, CPA Time: 3 hour unit of study Module Objectives 1. Help students understand the importance of exercising high quality professional judgment; 2. Introduce students to the KPMG Professional Judgment Framework; 3. Provide students with an opportunity to apply the framework; and 4. Provide students with the opportunity to begin developing an appropriate mindset for making good judgments. Module Learning Objectives Critical analysis of case issues and application of KPMG Professional Judgment Framework allow students to increase their: 1. Problem solving and decision making skills in an ambiguous learning environment; 2. Strategic / critical thinking as they consider the relevant issues of the case and make subjective decisions; 3. Ability to identify relevant risks associated with improper judgments; and 4. Understanding of ASC 740 and accounting for income taxes and how judgment impacts financial reporting. Module Components • Class Structure: 3 hour unit of study • PowerPoint Lecture • Case Assignment • Workpaper • Five Videos • Summary: Elevating Professional Judgment in Auditing and Accounting: The KPMG Professional Judgment Framework (available at: http://www.kpmguniversityconnection.com/ProfessionalJudgment/CurriculumSupport/Monographs/Professional-Judgment-Summary...
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...Evidence from a Chinese Newspaper Yanhui Wu London School of Economics Job Market Paper February 2011 Abstract Authority de…nes the formal structure of an organization, and is essential for the allocation of resources inside the …rm. This paper develops a theory of authority in a multiple layer hierarchy, in which the distribution of authority alleviates incentive incompatibilities. To examine the theory, I collect monthly personnel data from about 200 journalists over three years in a Chinese newspaper, and provide evidence on their incentives and performance under two basic organizational forms — centralization and decentralization. Relying on an unexpected organizational reform from decentralizing to centralizing editorial power in some divisions of the newspaper, I …nd three main results: 1) centralization improves the quality of the journalists’performance, in terms of the newspaper’ inters nal assessment and the external measures of news content; 2) centralization reduces the journalists’activities for private gain; 3) centralization decreases the editorial activities conducted by managing editors. These results are in line with the theory: a more centralized hierarchy achieves better control over workers’ opportunistic behaviour, at the cost of depressing middle managers’initiative. Key Words: Authority, Organizational Structure, Incentives, Information, Action Distortion, Decision Bias, Media Bias JEL Classi…cations: D2 J5 L2 M5 Economics Department and Centre for Economic...
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...Impact of Poor Nutrition on the Academic Performance of Grade Seven learners: A Case of Zimbabwe Kudzai Chinyoka Great Zimbabwe University Department of Educational Foundations Email: chinyokak@gmail.com Doi:10.5296/ijld.v4i3.6169 URL: http://dx.doi.org/10.5296/ijld.v4i3.6169 Abstract This paper examined the impact of poor nutrition on the academic performance of grade seven learners at two primary schools in Chivi, Zimbabwe. Its main objective is to identify mitigation policies and measures designed to reduce negative effects of poor nutrition on children’s academic performance. Malnutrition remains one of the major obstacles to human well-being affecting all areas of a child's growth and development, including performance in the classroom. The study is grounded in Maslow’s motivational and needs theory. In this study, a qualitative phenomenological case study design was used with focus group discussions, interviews and observations as data collection instruments to twelve (12) grade seven learners, three (3) headmasters and four (4) teachers, purposively sampled in Masvingo province. Findings revealed that malnutrition affected physical growth, cognitive development and it consequently impacts on academic performance, health and survival of learners. Malnutrition also deepens poverty due to increased health care costs. The study also established that hungry and undernourished grade seven learners were not able to take on physical work and sporting activities...
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...Study Guide Essentials of Psychology By Robert G. Turner Jr., Ph.D. About the Author Robert G. Turner Jr., Ph.D. has more than 20 years of teaching and education-related experience. He has taught seventh-grade science, worked as a curriculum developer for the Upward Bound Program, and taught sociology, social psychology, anthropology, and honors seminars at the university level. As a professional writer, he has written nonfiction books, journal and magazine articles, novels, and stage plays. Contents Contents INSTRUCTIONS TO STUDENTS LESSON ASSIGNMENTS LESSON 1: PSYCHOLOGY: THE SCIENCE OF THE MIND LESSON 2: THE MIND AT WORK LESSON 3: MOTIVATION, EMOTION, DEVELOPMENT, AND PERSONALITY RESEARCH PROJECT LESSON 4: PSYCHOLOGICAL DISORDERS LESSON 5: PSYCHOLOGY FOR TWO OR MORE CASE STUDIES SELF-CHECK ANSWERS 1 7 9 43 75 117 127 147 167 171 iii YOUR COURSE Instructions Instructions Welcome to your course, Essentials of Psychology. You’re entering a course of study designed to help you better understand yourself and others. For that reason, you can think of this course as practical. It should be of use to you in living your life and reaching the goals you set for yourself. You’ll use two main resources for your course work: this study guide and your textbook, Psychology and Your Life, by Robert S. Feldman. OBJECTIVES When you complete this course, you’ll be able to ■ Describe the science and methodologies of psychology in the context of its...
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...impact of the subjective experience of power on leadership dynamics and team performance and find that the psychological effect of power on formal leaders spills over to affect team performance. We argue that a formal leader’s experience of heightened power produces verbal dominance, which reduces team communication and consequently diminishes performance. Importantly, because these dynamics rely on the acquiescence of other team members to the leader’s dominant behavior, the effects only emerge when the leader holds a formal leadership position. Three studies offer consistent support for this argument. The implications for theory and practice are discussed. Organizations make extensive use of teams when structuring and allocating work projects. Given the increasing prevalence of teams in modern organizations and the complexities involved in group dynamics, questions about how to ensure high levels of collective learning and effective decision making, along with other key determinants of team performance, have captured extensive attention from researchers and practitioners alike (Martin & Bal, 2006). One important area of inquiry into team effectiveness is the issue of how the degree of hierarchy within a team can affect team performance. This question is relatively understudied, but some extant literature suggests that steeper hierarchy has a diminishing effect on team learning and team performance in general. For example, in a qualitative field study, Edmondson (2003) found...
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...Keeping Others in Mind: The Very Social Cognition of Asian Managers Zhixing Xiao* Steven K. Su** 1 Introduction Do we need a separate model of psychology to describe how Asians process information in the managerial context? Do Asian and Western managers evaluating the same business decision take fundamentally different paths and reach different conclusions? One view might hold that just as the rules of mathematics are identical in the East and West, the rules of analysis in business will tend to be very similar, and hence no special differentiation is necessary for the Asian context. We suggest that while business organizations in each culture engage in similar behavior, there are nonetheless deep social differences that pervade how information is processed. We offer as an analogy the difference between dining in China and dining in the West. In both contexts, the major activity of the patrons is to receive a meal in exchange for payment. Aside from the fact that the food in these restaurants tastes different, many differences in venue reflect different social beliefs and assumptions. In the West, restaurants are usually equipped with rectangular tables, often suitable for two to four people, at which the diners randomly take seats. In China, it is more common to have large round tables that allow each individual to directly face a large number of compatriots. Seats around the table are not random, but instead have hierarchical status: those facing the door are usually...
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...Deep Learning more at http://ml.memect.com Contents 1 Artificial neural network 1 1.1 Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.2 History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1.2.1 Improvements since 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Models . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.3.1 Network function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.3.2 Learning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.3.3 Learning paradigms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.3.4 Learning algorithms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1.4 Employing artificial neural networks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1.5 Applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.5.1 Real-life applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.5.2 Neural networks and neuroscience . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.6 Neural network software ...
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...Research Methods –STA630 VU Research Methods (STA630) Contents Lesson 1: INTRODUCTION, DEFINITION & VALUE OF RESEARCH ........................ 14 What is Research?................................................................................................................... 14 What is the value of Research? ............................................................................................... 14 Research helps in developing methodologies ......................................................................... 15 We are surrounded by research............................................................................................... 16 Lesson 2: SCIENTIFIC METHOD OF RESEARCH & ITS SPECIAL FEATURES ...... 17 Important Characteristics of Scientific Method ...................................................................... 17 1. Empirical......................................................................................................................... 17 2. Verifiable ........................................................................................................................ 18 3. Cumulative ..................................................................................................................... 18 4. Deterministic.................................................................................................................. 18 5. Ethical and Ideological Neutrality ............................................................
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...1042-1629 Number: BEDI00000113 Copyright: The magazine publisher is the copyright holder of this article and it is reproduced with permission. Further reproduction of this article in violation of the copyright is prohibited. [pic] Much of the field we call educational technology has links that go back for almost a hundred years, at least to the museum movement in the early part of the 20th century. The museum movement and the success of training and development work during the two world wars were major factors in the development of the field. Educational technology flourished in the 1950s and continues to play an important role in many colleges of education. The particular subdiscipline of educational technology we will explore in this paper does not have a long history. Information technology and teacher education (ITTE) is now a scholarly and professional discipline, but it has only recently become so. During the 1970s and early 1980s, while most educational technology programs continued to emphasize more traditional concepts and skills such as the systematic design and development of instructional materials, a separate group of graduate programs emerged that provided some of the foundations for ITTE. These programs, usually at the master's level but sometimes at the doctoral level, were generally known as "educational computing" programs. They dealt with skills and concepts needed to support the educational uses of computers in schools (and to some extent in business and industry)...
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...LIST OF CONTRIBUTORS Solomon Appel Robert H. Ashton Reza Barkhi Metropolitan College of New York, New York, NY, USA Fuqua School of Business, Duke University, Durham, NC, USA Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA School of Management, University of Michigan-Dearborn, MI, USA College of Business Administration, San Diego State University, San Diego, CA, USA Department of Accounting, University of Arkansas at Little Rock, AR, USA Zicklin School of Business, CUNY – Baruch College, New York, NY, USA Belk College of Business, University of North Carolina at Charlotte, NC, USA College of Business and Economics, West Virginia University, Morgantown, WV, USA RSM Erasmus University, Department of Financial Management, Rotterdam, The Netherlands Mohamed E. Bayou Chee W. Chow Cynthia M. Daily Harry Z. Davis Nabil Elias Arron Scott Fleming Frank G. H. Hartmann vii viii LIST OF CONTRIBUTORS Fred A. Jacobs Frances Kennedy James M. Kohlmeyer, III Leslie Kren John Y. Lee Michael S. Luehlfing Adam S. Maiga School of Accountancy, Georgia State University, Atlanta, GA, USA Department of Accountancy and Legal Studies, Clemson University, SC, USA College of Business, East Carolina University, Greenville, NC, USA School of Business, University of Wisconsin, Milwaukee, WI, USA Lubin School of Business, Pace University, Pleasantville, NY, USA School of Professional Accountancy, Louisiana Tech University, LA...
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...Making Regression Make Sense 3.1 Regression Fundamentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.1.1 3.1.2 3.1.3 3.1.4 3.2 Economic Relationships and the Conditional Expectation Function . . . . . . . . . . . Linear Regression and the CEF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Asymptotic OLS Inference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Saturated Models, Main E¤ects, and Other Regression Talk . . . . . . . . . . . . . . . Regression and Causality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2.1 3.2.2 3.2.3 The Conditional Independence Assumption . . . . . . . . . . . . . . . . . . . . . . . . The Omitted Variables Bias Formula . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bad Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.3 Heterogeneity and Nonlinearity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.3.1 Regression Meets Matching . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii iv 3.3.2 3.3.3 3.4 CONTENTS...
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...Data Mining Practical Machine Learning Tools and Techniques The Morgan Kaufmann Series in Data Management Systems Series Editor: Jim Gray, Microsoft Research Data Mining: Practical Machine Learning Tools and Techniques, Second Edition Ian H. Witten and Eibe Frank Fuzzy Modeling and Genetic Algorithms for Data Mining and Exploration Earl Cox Data Modeling Essentials, Third Edition Graeme C. Simsion and Graham C. Witt Location-Based Services Jochen Schiller and Agnès Voisard Database Modeling with Microsoft® Visio for Enterprise Architects Terry Halpin, Ken Evans, Patrick Hallock, and Bill Maclean Designing Data-Intensive Web Applications Stefano Ceri, Piero Fraternali, Aldo Bongio, Marco Brambilla, Sara Comai, and Maristella Matera Mining the Web: Discovering Knowledge from Hypertext Data Soumen Chakrabarti Understanding SQL and Java Together: A Guide to SQLJ, JDBC, and Related Technologies Jim Melton and Andrew Eisenberg Database: Principles, Programming, and Performance, Second Edition Patrick O’Neil and Elizabeth O’Neil The Object Data Standard: ODMG 3.0 Edited by R. G. G. Cattell, Douglas K. Barry, Mark Berler, Jeff Eastman, David Jordan, Craig Russell, Olaf Schadow, Torsten Stanienda, and Fernando Velez Data on the Web: From Relations to Semistructured Data and XML Serge Abiteboul, Peter Buneman, and Dan Suciu Data Mining: Practical Machine Learning Tools and Techniques with Java Implementations Ian H. Witten and Eibe Frank ...
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...Freeman@Louisville.edu University of Louisville ABSTRACT. This paper attempts to further understand the lived experiences of racial oppression by bringing together personal testimonies, resources from phenomenology, and empirical work on stereotype threat. Integrating these three areas provides a psychological, existential, physiological, and embodied understanding of the fundamental harm of racial oppression. My aim is to show that the harm of existing as racially oppressed is not just psychological or physiological. That is, racial oppression is not only harmful with regards to the immediate and lasting effects of the compiled stresses that result from continually being made aware of one’s bodily existence as “other” in a predominantly and normatively white world. In addition, racially oppressed people also often lose a sense of themselves, become alienated from themselves, and come to understand themselves vis-à-vis the oppressor. Combining contextualized analyses of the psychological, existential, physiological, and embodied dimensions of oppression, I argue that existing as racially oppressed in a white supremacist society also changes the ontological structure of one’s being-in-the-world. Keywords: phenomenology; oppression; stereotype threat; Martin Heidegger “Only when we come to be very clear about how race is lived, in its multiple manifestations, only when we can come to appreciate its often hidden epistemic effects and its power over collective imaginations...
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...UNIVERSITY OF KERALA B. TECH. DEGREE COURSE 2008 ADMISSION REGULATIONS and I VIII SEMESTERS SCHEME AND SYLLABUS of COMPUTER SCIENCE AND ENGINEERING B.Tech Comp. Sc. & Engg., University of Kerala 2 UNIVERSITY OF KERALA B.Tech Degree Course – 2008 Scheme REGULATIONS 1. Conditions for Admission Candidates for admission to the B.Tech degree course shall be required to have passed the Higher Secondary Examination, Kerala or 12th Standard V.H.S.E., C.B.S.E., I.S.C. or any examination accepted by the university as equivalent thereto obtaining not less than 50% in Mathematics and 50% in Mathematics, Physics and Chemistry/ Bio- technology/ Computer Science/ Biology put together, or a diploma in Engineering awarded by the Board of Technical Education, Kerala or an examination recognized as equivalent thereto after undergoing an institutional course of at least three years securing a minimum of 50 % marks in the final diploma examination subject to the usual concessions allowed for backward classes and other communities as specified from time to time. 2. Duration of the course i) The course for the B.Tech Degree shall extend over a period of four academic years comprising of eight semesters. The first and second semester shall be combined and each semester from third semester onwards shall cover the groups of subjects as given in the curriculum and scheme of examination ii) Each semester shall ordinarily comprise of not less than 400 working periods each of 60 minutes duration...
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...Data Mining Third Edition This page intentionally left blank Data Mining Practical Machine Learning Tools and Techniques Third Edition Ian H. Witten Eibe Frank Mark A. Hall AMSTERDAM • BOSTON • HEIDELBERG • LONDON NEW YORK • OXFORD • PARIS • SAN DIEGO SAN FRANCISCO • SINGAPORE • SYDNEY • TOKYO Morgan Kaufmann Publishers is an imprint of Elsevier Morgan Kaufmann Publishers is an imprint of Elsevier 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA This book is printed on acid-free paper. Copyright © 2011 Elsevier Inc. All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or any information storage and retrieval system, without permission in writing from the publisher. Details on how to seek permission, further information about the Publisher’s permissions policies and our arrangements with organizations such as the Copyright Clearance Center and the Copyright Licensing Agency, can be found at our website: www.elsevier.com/permissions. This book and the individual contributions contained in it are protected under copyright by the Publisher (other than as may be noted herein). Notices Knowledge and best practice in this field are constantly changing. As new research and experience broaden our understanding, changes in research methods, professional practices, or medical treatment may become necessary. Practitioners and researchers must...
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