bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE ATTITUDES OF ACCOUNTING STUDENTS TO WORKING WITH COMPUTERS: A PRELIMINARY STUDY
Authors: Orpen Christopher , Ferguson Colin 
Published: February 2009

Abstract:A sample of final‐year accounting students, 94 from an Australian university and 61 from an Australian CAE, completed a special scale to determine their attitudes to working with computers, as well as items to assess a variety of hypothesized correlates of such attitudes including age, sex, school performance, tertiary accounting performance, usage of computers, access to a computer at home, preference for working with machines rather than people, and self‐confidence. The amount of time students spent with computers was significantly related to students' attitudes toward working with computers (being directly related to positive attitudes and inversely related to negative attitudes). The relationships between the other correlates and attitudes to working with computers were all nonsignificant. The majority of students held very favourable attitudes to working with computers.
REACTIONS TO REGULATION OF ACCOUNTING FOR GOODWILL
Authors: Anderson Don , Zimmer Ian 
Published: February 2009

Abstract:Regulations designed to achieve “uniformity in practice” in Australian firms' reporting of goodwill were first adopted in 1985 with the introduction of AAS18. Because of the requirement to amortise purchased goodwill, a number of firms either did not comply or took evasive actions to mitigate the effects of the standard. This paper documents and explains the pre‐regulation cross‐sectional variation in accounting practices. Reactions to the set of regulations introduced between 1985 and 1989 are then described and explained through a longitudinal study of accounting policy choice. We develop hypotheses which explain why the goodwill accounting rules reversed relations between the accounting methods adopted by firms and both the earnings effect of compliance and the market value of the firm's goodwill. The results are confirmatory.
TIME SERIES ANALYSIS OF ACCOUNTING POLICY CHOICE: REPLY
Authors: Anderson Don , Zimmer Ian 
Published: February 2009

Abstract:Taylor (1992) argues that accounting policy choices in any year are not assessed independently of policy choices adopted in previous years. This independence assumption is a maintained hypothesis of Anderson and Zimmer (1992). Although Taylor acknowledges that our results remain robust to his suggested adjustments for non‐independence, we argue in this reply that such adjustments are unnecessary because temporal independence of accounting policy choices is consistent with the implications of costly contracting between the firm and its claimholders. We develop the arguments that (1) accounting choices are temporally independent and our research design is therefore, appropriate (2) to the extent that there is an independence problem of the type proposed by Taylor (1992) it also applies to cross‐sectional studies of accounting policy choice.
A MULTIVARIATE TEST OF THE GENERALISED MEAN‐LOWER PARTIAL MOMENT ASSET PRICING MODEL: AUSTRALIAN EVIDENCE
Authors: Faff Robert W. 
Published: February 2009

Abstract:This paper tests the Mean‐Lower Partial Moment (MLPM) model of asset pricing, using the Gibbons (1982) multivariate methodology, as developed by Hariow and Rao (1989). The MLPM model specifies risk to be a measure of the downside deviations of return relative to a prespecified and exogenous target rate of return. The MLPM model of Hariow and Rao is a new model which has only been tested once, using US data. Therefore, further tests using independent data will help to assess whether the model deserves more serious consideration as a possible alternative to the Capital Asset Pricing Model (CAPM). In general, tests in this paper using Australian data confirm the results of Hariow and Rao (1989). The MLPM model cannot be rejected against an unspecified alternative, nor can it be rejected against the zero‐beta CAPM. Conditional on the MLPM model's validity, the optimal target rate appears to be more closely related to mean market returns than either to a risk‐free return or to a zero return. In addition, there is some evidence to support an intertemporally constant target rate of around 3 percent per month, over the 30 year period examined.
A DERIVATION OF THE CAPM FOR PEDAGOGICAL USE
Authors: Brailsford Tim , Faff Robert 
Published: February 2009

Abstract:A central paradigm in modern finance theory is the capital asset pricing model (CAPM). While the CAPM is invariably taught in introductory finance courses, a derivation is commonly reserved for postgraduate courses. This is primarily because the available CAPM derivations usually assume an advanced knowledge of pure mathematics. This note provides a simple derivation of the CAPM which requires only an understanding of very basic mathematical concepts. The derivation explicitly highlights the link between the capital market line and the security market line which students often fail to comprehend. Our simple derivation can easily be adopted by instructors at all levels.
AUDITOR OBJECTIVITY: THE EFFECT OF PRIOR INVOLVEMENT IN AUDIT PROGRAMME DESIGN
Authors: Church Bryan K. , Schneider Arnold 
Published: February 2009

Abstract:This study tests whether the involvement of independent auditors in the design of an audit programme affects their subsequent audit work relating to that audit area. Two groups of subjects played roles in designing partial audit programmes for a particular account. They also evaluated partial audit programmes for another account designed by someone else. A third group merely evaluated partial audit programmes for both accounts. All subjects were informed that both audit programmes were implemented and of potential problems that could be attributed to either of the two accounts. Subjects were asked to allocate 15 hours to investigate either or both of the accounts in question. Our hypothesis was that auditors who had a role in designing a partial audit programme would allocate less audit effort to that account than auditors who had no role in the programme design. Comparisons of the hours allocated provided some support for this hypothesis.
CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE
Authors: Hasseldine D. John , Kaplan Steven E. , Fuller Lori R. 
Published: February 2009

Abstract:This note presents descriptive evidence of self‐admitted tax evasion in New Zealand and identifies characteristics associated with this behaviour. A survey of voters from Christchurch is conducted. The frequency of self‐admitted under‐reporting of income (23%) is much more frequent than the frequency of self‐admitted overstating of deductions (12%). Using logistic regression analysis, under‐reporting behaviour is associated with age, income, the number of evaders personally known and the morality and consequences of evasion behaviour. Determining the existence or nonexistence of associations between key independent variables and evasion behaviour represents useful information for tax policy makers and others involved in revenue enforcement activities.
VOLUNTARY DISCLOSURE BY FINANCIAL INTERMEDIARIES: EVIDENCE FROM AUSTRALIAN LIFE INSURERS PROMOTING INVESTMENT‐RELATED CONTRACTS
Authors: Klumpes Paul J.M. 
Published: February 2009

AbstractVoluntary financial disclosure by Australian life insurers promoting investment‐related contracts is predicted to be related to fees, funds under management, investment risk and return, liability risk and marketing costs factors. The decision to voluntarily disclose various forms of financial data in documents promoting investment‐related contracts was studied during 1989‐90. Life insurance managers providing financial disclosures tend to: (a) charge lower fees, (b) hold larger funds under management, (c) are exposed to higher investment risk, (d) are exposed to lower liability risk and (e) bear lower marketing costs. This evidence supports Mayers and Smiths' [1981] positive theory of insurance‐related contracting.
A NOTE ON THE RELATIONSHIP BETWEEN REPORTED CASH FLOW MEASURES, RATIOS AND THEIR ACCRUAL COUNTERPARTS
Authors: Mitchell Jason D. , Goh Steven W. , Forman Stephen C. 
Published: February 2009

AbstractThis note focuses on information redundancy of cash flow measures reported in and financial ratios derived directly from Cash Flow Statements. Previous research utilised recomputed, “traditional” and “refined”, measures to proxy for cash flow. Comovements are derived amongst various earnings and cash flow key variable measures, select financial ratios and changes in financial ratios. Key variables' results support the notion that reported cash flows are correlated with funds flow and earnings. However, reported cash flows relative to funds flow are less correlated with most of their accrual based counterparts. Cash flows thus have potential to provide new and non‐redundant information relative to funds and accruals. Also, the incremental benefit of reported, relative to reconstructed cash flow measures is apparent. In light of the above, the merit of cash flow for the specific decision context of identifying suspended firms is investigated. Cash flow data in this context is found to be as useful as, but not superior to, comparable accruals data.
AN EMPIRICAL INVESTIGATION OF THE EXTENT AND NATURE OF BRAND VALUATION ACTIVITY IN NEW ZEALAND
Authors: Guilding Chris , Godfrey Andy 
Published: February 2009

AbstractAn empirical study concerned with investigating the prevalence and nature of brand valuation activity in strongly‐branded New Zealand based companies is reported. Analysis of data provided by 60 companies responding to a questionnaire mailed to all New Zealand companies identified as owning recognisable brand names revealed that 15 (25%) had been involved in brand valuation activity. Support for a hypothesised relationship between the acquisitive orientation of companies and the propensity to value brands has been provided. The extent to which brand valuation is conducted as an information service to management suggests that the financial accounting orientation that has characterised much of the brand valuation debate may be somewhat inappropriate.
MODELLING AUSTRALIAN BANK BILL RATES: A KALMAN FILTER APPROACH
Authors: Bhar Ramaprasad 
Published: February 2009

AbstractThis paper examines the applicability of the Kalman Filter technique to forecast future spot interest rates, based upon the expectation hypothesis of the term structure of interest rates, in the Australian bank bill market. In this approach, regression estimates are based on the last period's estimate together with data from the current period. In contrast to constant parameter models, this allows effective use of information underlying the process driving the evolution of the parameters. For the period tested, forecasting accuracy of such a time‐varying parameter model shows marked improvement over a constant parameter model.
THE RELATIONSHIP BETWEEN MACHINE ENJOYMENT, COMPUTER ATTITUDE AND COMPUTER USAGE: SOME FURTHER REFINEMENTS
Authors: Ferguson Colin , Nevell Paul 
Published: February 2009

AbstractThis paper extends earlier research by Orpen & Ferguson (1991) on the attitudes of accounting students to working with computers by reporting the results of an empirical study designed to explain the process by which machine enjoyment and computer attitude affect computer usage. A model is developed to show that computer attitude acts as an intervening variable in the link between machine enjoyment and computer usage. The results indicate that machine enjoyment, while having no significant direct effect on computer usage, acts indirectly to affect this usage via computer attitude.
Accrual and cash flow accounting models: A comparison of the value relevance and timeliness of their components
Authors: Cotter Julie 
Published: February 2009

AbstractThis research uses the empirical framework developed by Easton, Harris and Ohlson (1992) to examine the relative ability of the accrual and cash flow accounting models to capture value relevant events. In particular, components of clean surplus accrual earnings are compared with components of total cash flows to determine their relative abilities to recognise value relevant events in a timely manner. The results indicate that the association between stock returns and earnings is higher than that with total cash flows for return intervals of between one and ten years. Cash flows from operations and current accruals are able to recognise value relevant events in a timely manner, while non‐current and non‐operating accruals only become consistently value relevant when longer return intervals are considered. Cash flows from investing and financing activities are less value relevant than the other components considered, especially over longer return intervals.
Factors affecting the audit of revalued non‐current assets: Initial public offerings and source reliability
Authors: Goodwin Jenny , Trotman Ken T. 
Published: February 2009

AbstractThis study examines the impact of a proposal to issue shares to the public and the competence of the independent valuer on auditor judgments concerning asset revaluations. A 2 times 2 between‐subjects design was used. Four classes of assets were revalued by a hypothetical port company and subjects were asked to assess the planned audit hours and the likelihood that they would accept the valuations as reasonable. Results indicated that auditors would plan to spend longer on the audit of revalued assets when the client proposed to make a share issue and also when the competence of the valuer was lower. They were also less likely to accept the valuations as reasonable in these cases. However, the results suggested that concern with some aspects of the valuation can override sensitivity to the competence of the valuer.
The valuation of projects under the dividend imputation tax system
Authors: Monkhouse Peter H.L. 
Published: February 2009

AbstractThis paper proves that a modified weighted average cost of capital (“WACC”) valuation methodology is a rigorous and practicable method of valuing projects and companies under the Australian dividend imputation tax system. This methodology uses an effective tax rate in calculating both the discount rate and the ungeared after tax cash flow. A cash flow after effective corporate tax is shown to be equivalent to a cash plus value of imputation credit stream. Importantly, this valuation methodology is applicable to returns that are non‐uniform and of finite duration. Also examined is the discounting of equity returns at the company's cost of equity capital. A worked example is presented to clarify and quantify the effects discussed.
A cross cultural study of the learning style of accounting students
Authors: Auyeung Pak , Sands John 
Published: February 2009

AbstractThis paper examines how individualism‐collectivism, the core dimension of cultural variability, is reflected in the learning styles of accounting students in Australia, Hong Kong and Taiwan. Australia represents the Western individualistic culture, and Hong Kong and Taiwan represent the Chinese collectivistic culture. Using Kolb's model this study shows that the learning styles of accounting students from Hong Kong and Taiwan are more abstract and reflective, as well as less concrete and active. Their Australian counterparts are more concrete and active, as well as less abstract and reflective. While the former exhibit the assimilation style, the latter represent the accommodation style.
An online nursing leadership literature centre at the University of Manitoba Health Sciences Libraries
Authors: Barrett Patricia 
Published: February 2009

AbstractBackground:  Decades of hospital restructuring in Canada resulted in significant reductions of nursing leadership positions and altered a nursing infrastructure important for guiding patient care. The importance of acquiring nursing leadership skills to address the negative effects of restructuring is advocated by Canadian nursing bodies.Objectives:  To describe a service innovation for a nursing community. The librarians of the University of Manitoba Health Sciences Libraries (UMHSL) created an online nursing leadership literature centre to support a leadership programme launched by the Nursing Leadership Council (NLC) of the Winnipeg Regional Health Authority. The article will contribute to the body of literature about health library services for nurses.Methods:  The creation of the service is described. A literature search was undertaken to determine what services have been implemented by librarians for nursing leadership programmes, as well as to review the literature with regard to contributions made by librarians for nursing communities.Results:  The literature service, comprised of 19 webliographies based on the NLC's leadership topics, is available on the UMHSL website. A webliography, by definition, is a list of electronic works relating to a particular topic. The NLC created its own website that provides nurses with a means to identify, enhance and evaluate leadership competencies, and which is linked to the UMHSL website.Conclusion:  The contributions of the UMHSL librarians to this project support the goals of instilling leadership skills in nurses, encouraging evidence‐based nursing practice, and transforming a practice environment to meet the ultimate goal of effective patient care.
Introduction into the Virtual Olympic Games Framework for online communities
Authors: Stoilescu Dorian 
Published: February 2009

AbstractObjective:  This paper presents the design of the Virtual Olympic Games Framework (VOGF), a computer application designated for athletics, health care, general well‐being, nutrition and fitness, which offers multiple benefits for its participants.Background:  A special interest in starting the design of the framework was in exploring how people can connect and participate together using existing computer technologies (i.e. gaming consoles, exercise equipment with computer interfaces, devices of measuring health, speed, force and distance and Web 2.0 applications).Method:  A stationary bike set‐up offering information to users about their individual health and athletic performances has been considered as a starting model.Conclusions:  While this model is in the design stage, some preliminary findings are encouraging, suggesting the potential for various fields: sports, medicine, theories of learning, technologies and cybercultural studies. First, this framework would allow participants to perform a variety of sports and improve their health. Second, this would involve creating an online environment able to store health information and sport performances correlated with accessing multi‐media data and research about performing sports. Third, participants could share experiences with other athletes, coaches and researchers. Fourth, this framework also provides support for the research community in their future investigations.
Unmet needs in oral antiplatelet therapy with ADP receptor blocking agents
Authors: Husted Steen 
Published: February 2009

AbstractAntiplatelet agents like aspirin and clopidogrel are treatment cornerstones for acute coronary syndromes (ACS). Drawbacks of dual therapy with these agents include slow onset and offset of effect and wide response variability. Clopidogrel may provide little benefit if administered too close to percutaneous coronary intervention (PCI) and increase major bleeding risk if given too close to coronary artery bypass grafting (CABG) or other surgery. It may not provide sufficient antiplatelet coverage prior to CABG if stopped too long before intervention and leave patients without antiplatelet coverage due to hyporesponsiveness. Prasugrel has made steps towards addressing these limitations by exhibiting more efficient metabolism, more rapid onset of effect, and greater and more consistent platelet inhibition than clopidogrel. The TRITON‐TIMI38 trial in ACS patients undergoing PCI showed prasugrel produced greater ischemic event protection than clopidogrel but significantly increased major bleeding risk. AZD6140, the first reversible oral P2Y12 inhibitor, provides more rapid onset of effect and greater and more consistent platelet inhibition than clopidogrel. In DISPERSE2, a phase II trial in ACS patients, AZD6140 did not increase bleeding risk, reduced bleeding risk among CABG patients, and produced numerical reductions in myocardial infarction risk. AZD6140 is being compared with clopidogrel in PLATO, a phase III trial in approximately 18000 ACS patients.
Assessing extractable soil phosphorus methods in estimating phosphorus concentrations in surface run‐off from Calcic Hapludolls
Authors: Schindler F. V. , Guidry A. R. , German D. R. , Gelderman R. H. , Gerwing J. R. 
Published: February 2009

AbstractUnderstanding soil test phosphorus (STP) and surface run‐off phosphorus (P) relationships for soils is necessary for P management. The objective of the study was to evaluate the efficacy of various soil test indices to predict P losses in surface run‐off. Selected sites were subjected to in situ rainfall simulations according to the protocol of the National Phosphorus Research Project (NPRP, 2001). P from a composite of twenty‐four 2.0‐cm‐diameter core soil samples (0–5 cm) was extracted using the Olsen, Bray–Kurtz, Mehlich III, distilled water and 0.01 m calcium chloride procedures. All of these P extraction methods explained a significant amount of variability in surface run‐off total dissolved P [TP (<0.45)] (r2 ≥ 0.67; P ≤ 0.01), where 0.45 is the filter pore diameter in microns. Multiple regression models showed extractable P to be the best soil predictor of surface run‐off TP (<0.45) among the studied soils. Despite extraction method or soil type, extractable P was the best soil predictor of surface run‐off TP (<0.45). Either agronomic (0.92 ≤ r2 ≤ 0.96) or environmental (0.94 ≤ r2 ≤ 0.96) soil tests were effective in estimating surface run‐off TP (<0.45) in select Mollisols.
Long‐term site productivity effects of different Rhododendron control methods in eastern beech (Fagus orientalis Lipsky) ecosystems in the Western Black Sea region of Turkey
Authors: Yildiz O. , Eşen D. , Sarginci M. 
Published: February 2009

AbstractThe study area is located in an eastern beech stand on a fertile and mesic upland site in the western Black Sea region of Turkey. During natural regeneration of the beech stand, rhododendron was differentially controlled. The experiment used a randomized block design with four replicates and two different site preparation practices. The manual treatment was hand grubbing. The whole plant was uprooted and left on the site. The mechanical treatment scarified the surface soil to 5–10 cm depth with a bulldozer equipped with a brush rake. After 17 years following site preparation, the number of trees on the grubbing site (GS) was 60% more than that of mechanical treatment sites (MTS). Total tree biomass per hectare was 39% greater on GS than that of MTS. Beech trees on the grubbing sites had 18, 115, 29, 17 and 78% more N, P, K, Ca and Mg than MTS, respectively. Forest floor N content on GS was 50% more than that of MTS. On the GS, Ca content also was three times more than that of MTS. At 0–20 cm depth, cation exchange capacity on GS was 48% higher than that of MTS. At the same depth, GS had 50, 100, 78, 23, 8, 10 and 49% more C, N, P, Ca, K, Mg and S concentrations than those of MTS, respectively. Removing of organic layer and upper soil with mechanical site preparation depletes ecosystem nutrient pools compared with manual grubbing. This difference is sustained in the long‐term. Grubbing is both effective and by leaving organic layer on the sites, grubbing preserves the long‐term productivity of the ecosystem.