title: Assessing the food preference of the brushtail possum (Trichosurus vulpecular) using fixed-ratio schedules

authors: Jenkins, Ayla Nicky Te Rau O Riwa

subjects: Food preference

abstract: The quality of different foods has been found in previous studies to effect an animal’s performance on fixed-ratio schedules. Foods that are of a higher quality should maintain behaviour to larger fixed-ratio values than foods of a lower quality. The present study examined the performance maintained by increasing fixed-ratio schedules by four different foods (Rolled Oats, Cocoa Puffs™ and flaked barley, All Bran™ and Soy Protein) with six brushtail possum (Trischosurus vulpecula). Overall response rates and running response rates both generally showed a bitonic function, and post-reinforcement pauses showed a modest increase with increases in the fixed-ratio. The equations of two quantitative models; Behavioural economics and mathematical principles of reinforcement (MPR) were fitted to the data to see how different food types affected the two models ability to predict behaviour. This was measured through two parameter estimates, alpha (α) and specific activation (αs). Both demand equations and the MPR equation described the data fairly well. The parameter estimates for specific activation (αs) showed a significant difference in value across the foods, but there was no significant difference across foods for parameter estimates of alpha (α). There was a weak correlation between parameter estimates of α and αs (r =-0.245, p =0.0926) . The four foods used in this study were also tested in a paired-stimulus preference assessment. The foods that were assessed as being of more value in the behavioural economic equations and the MPR model, for some possums were identified as being more preferred, but this was not consistent for all possums.

text: Assessing the food preference of the brushtail possum (Trichosurus vulpecular) using fixed-ratio schedules The quality of different foods has been found in previous studies to effect an animal’s performance on fixed-ratio schedules. Foods that are of a higher quality should maintain behaviour to larger fixed-ratio values than foods of a lower quality. The present study examined the performance maintained by increasing fixed-ratio schedules by four different foods (Rolled Oats, Cocoa Puffs™ and flaked barley, All Bran™ and Soy Protein) with six brushtail possum (Trischosurus vulpecula). Overall response rates and running response rates both generally showed a bitonic function, and post-reinforcement pauses showed a modest increase with increases in the fixed-ratio. The equations of two quantitative models; Behavioural economics and mathematical principles of reinforcement (MPR) were fitted to the data to see how different food types affected the two models ability to predict behaviour. This was measured through two parameter estimates, alpha (α) and specific activation (αs). Both demand equations and the MPR equation described the data fairly well. The parameter estimates for specific activation (αs) showed a significant difference in value across the foods, but there was no significant difference across foods for parameter estimates of alpha (α). There was a weak correlation between parameter estimates of α and αs (r =-0.245, p =0.0926) . The four foods used in this study were also tested in a paired-stimulus preference assessment. The foods that were assessed as being of more value in the behavioural economic equations and the MPR model, for some possums were identified as being more preferred, but this was not consistent for all possums.

year: 2014

title: Calculating non-controlling interest in the presence of goodwill impairment

authors: Samkin, Grant

subjects: interest

abstract: Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries.

Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.

Findings – The way the management of a reporting entity values the non-controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non-controlling interest in earnings, non-controlling interest, retained earnings and total equity.

Research limitations/implications – The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub-subsidiary.

Practical implications – Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non-controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.

Originality/value – The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non-controlling interest is calculated under the different methods of valuing non-controlling interest.

text: Calculating non-controlling interest in the presence of goodwill impairment Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries.

Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.

Findings – The way the management of a reporting entity values the non-controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non-controlling interest in earnings, non-controlling interest, retained earnings and total equity.

Research limitations/implications – The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub-subsidiary.

Practical implications – Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non-controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.

Originality/value – The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non-controlling interest is calculated under the different methods of valuing non-controlling interest.

year: 2010

title: Data logging and performance analysis software for teachers of indigenous New Zealanders: early results

authors: Barbour, Robert H.

abstract: Technology, in the form of personal computers, is making inroads into everyday life in every part of every nation. It is frequently assumed that this is 'a good thing'. However, there is a need for the people in each cultural group in each nation to appropriate technology for themselves. Indigenous people, such as the Maori of New Zealand/Aotearoa, are in danger of losing their language because technology has a European face. Yet despite the fact that the Maori are currently experiencing a cultural renaissance, there are no commercially available products that are specifically designed for Maori-speaking people.

text: Data logging and performance analysis software for teachers of indigenous New Zealanders: early results Technology, in the form of personal computers, is making inroads into everyday life in every part of every nation. It is frequently assumed that this is 'a good thing'. However, there is a need for the people in each cultural group in each nation to appropriate technology for themselves. Indigenous people, such as the Maori of New Zealand/Aotearoa, are in danger of losing their language because technology has a European face. Yet despite the fact that the Maori are currently experiencing a cultural renaissance, there are no commercially available products that are specifically designed for Maori-speaking people.

year: 1992