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Sample records for glenn expertise earns

  1. John Glenn Biomedical Engineering Consortium

    Nall, Marsha

    2004-01-01

    The John Glenn Biomedical Engineering Consortium is an inter-institutional research and technology development, beginning with ten projects in FY02 that are aimed at applying GRC expertise in fluid physics and sensor development with local biomedical expertise to mitigate the risks of space flight on the health, safety, and performance of astronauts. It is anticipated that several new technologies will be developed that are applicable to both medical needs in space and on earth.

  2. Glenn's Strategic Partnerships With HBCUs and OMUs

    Kankam, M. David

    2003-01-01

    NASA senior management has identified the need to develop a strategy for increased contracting with the historically black colleges and universities (HBCUs) and other minority universities (OMUs). The benefits to the institutions, by partnering with NASA, include developing their industrial base via NASA-industry partnerships, strong competitive advantage in technology-based research opportunities, and improved research capabilities. NASA gains increased contributed value to the Agency missions and programs as well as potential future recruits from technology-trained students who also constitute a pool for the nation s workforce. This report documents synergistic links between Glenn Research Center research and technology programs and faculty expertise at HBCUs and OMUs. The links are derived, based on Glenn technologies in the various directorates, program offices, and project offices. Such links readily identify universities with faculty members who are knowledgeable or have backgrounds in the listed technologies for possible collaboration. Recommendations are made to use the links as opportunities for Glenn and NASA, as well as industry collaborators, to cultivate stronger partnerships with the universities. It is concluded that Glenn and its partners and collaborators can expect to mutually benefit from leveraging NASA s cutting-edge and challenging research and technologies; industry's high technology development, research and development facilities, system design capabilities and market awareness; and academia s expertise in basic research and relatively low overhead cost. Reduced cost, accelerated technology development, technology transfer, and infrastructure development constitute some of the derived benefits.

  3. Response to Glenn

    Stephen Arons

    1998-01-01

    Full Text Available Arons responds to what he considers to be Glenn's misrepresentations of the tone and content of Short Route To Chaos. He writes that Glenn "appears to be attempting to construct the book's message into just one more salvo fired in the endless school wars. It is anything but....Reading Glenn's review, one is left with the impression that the book is a Christian-bashing, left-leaning, work of communitarian fuzziness in which a legal scholar unaccountably refuses to confine himself to ... technical explication of existing constitutional doctrine." In his response, Arons affirmatively sets out some of the book's main themes of political /cultural conflict over standardized schooling, corrects some of what he sees as Glenn's misunderstandings, and notes that the book itself invites readers to eschew partisanship and recognize that there are deep structural problems in American public education. In closing, Arons uses an example of Glenn's partisan misunderstanding that leads Arons to recommend to the reader that it would be better to read Short Route to Chaos for oneself.

  4. Security Expertise

    systematic study of security expertise and opens up a productive dialogue between science and technology studies and security studies to investigate the character and consequences of this expertise. In security theory, the study of expertise is crucial to understanding whose knowledge informs security making......This volume brings together scholars from different fields to explore the power, consequences and everyday practices of security expertise. Expertise mediates between different forms of knowledge: scientific and technological, legal, economic and political knowledge. This book offers the first...... and to reflect on the impact and responsibility of security analysis. In science and technology studies, the study of security politics adds a challenging new case to the agenda of research on expertise and policy. The contributors investigate cases such as academic security studies, security think tanks...

  5. Emergent Expertise?

    McGivern, Patrick

    2014-01-01

    The concept of emergence appears in various places within the literature on expertise and expert practice. Here, I examine some of these applications of emergence in the light of two prominent accounts of emergence from the philosophy of science and philosophy of mind. I evaluate these accounts with respect to several specific contexts in which…

  6. Expertise seeking

    Hertzum, Morten

    2014-01-01

    used sources. Studies repeatedly show the influence of the social network – of friendships and personal dislikes – on the expertise-seeking network of organisations. In addition, people are no less prominent than documentary sources, in work contexts as well as daily-life contexts. The relative...

  7. Teacher expertise

    Rasmussen, Jens

    Teacher Expertise: How to improve the relationship between Theory and Practice in Teacher Education Jens Rasmussen, Department of Education, Aarhus University In several studies and reports it has been nailed over and over that teachers’ matter. So this is not the question in this study. The ques......Teacher Expertise: How to improve the relationship between Theory and Practice in Teacher Education Jens Rasmussen, Department of Education, Aarhus University In several studies and reports it has been nailed over and over that teachers’ matter. So this is not the question in this study....... The question is how teacher preparation leads to effective teachers. The study Expert in Teaching paid special attention to the intention of connecting coursework more directly to practice in pre-service teacher education. The overall objective of the study was to strengthen the relationship between theory...... that the three parties (college teachers, practice teachers and teacher students) found it difficult to perform and maintain their different roles....

  8. Obituary: Glenn M. Frye (1926-2007)

    Fickinger, William

    2011-12-01

    Glenn M. Frye, professor emeritus of physics at Case Western Reserve University, died in January 2007. His research interests at Case centered on the detection and identification of cosmic rays at the top of the atmosphere. Glenn was born in Michigan in 1926. He completed both his undergraduate and graduate studies at the University of Michigan. After earning his doctorate in 1950, he joined the nuclear physics research staff at Los Alamos Scientific Laboratory. Frye's research changed direction when he joined Fred Reines, who was also at LASL, in a cosmic ray experiment. In 1959, Reines moved east to become chair of the Case Institute of Technology physics department, and the following year Frye joined him there. The first years at Case Tech were devoted to the development of the rather complex spark chamber detectors which were destined to be suspended from high altitude balloons. Frye s experiments would be carried by the winds for hundreds of miles at altitudes greater than thirty miles, in both the northern and southern hemispheres. The maiden flights were launched in 1965 from the Palestine, Texas National Center for Atmospheric Research Balloon Base. The object was to search for gammas in the 30 to 500 MeV range coming from discrete point sources. Three years later the Frye team, along with collaborators from the University of Melbourne, reported success in this search. In a later Texas flight, high energy gammas were observed to come from the direction of the Crab Nebula, and, much more significantly, they arrived in the correct one millisecond bin of the known thirty millisecond period of the responsible pulsar. In later flights, involving ever more sophisticated detection schemes, Frye and his team collected valuable data on energetic gamma rays emitted by a dozen other sources. Through the 1970s and 1980s, they employed detectors with improved sensitivity and directionality to determine the energy distribution of cosmic gammas. With the participation of

  9. NASA Glenn Research Center Electrochemistry Branch Battery Overview

    Manzo, Michelle A.

    2010-01-01

    This presentation covers an overview of NASA Glenn s history and heritage in the development of electrochemical systems for aerospace applications. Specific areas of focus are Li-ion batteries and their development for future Exploration missions. Current component development efforts for high energy and ultra high energy Li-ion batteries are addressed. Electrochemical systems are critical to the success of Exploration, Science and Space Operations missions. NASA Glenn has a long, successful heritage with batteries and fuel cells for aerospace applications. GRC Battery capabilities and expertise span basic research through flight hardware development and implementation. There is a great deal of synergy between energy storage system needs for aerospace and terrestrial applications.

  10. Essays on Earnings Predictability

    Bruun, Mark

    This dissertation addresses the prediction of corporate earnings. The thesis aims to examine whether the degree of precision in earnings forecasts can be increased by basing them on historical financial ratios. Furthermore, the intent of the dissertation is to analyze whether accounting standards...... forecasts are not more accurate than the simpler forecasts based on a historical timeseries of earnings. Secondly, the dissertation shows how accounting standards affect analysts’ earnings predictions. Accounting conservatism contributes to a more volatile earnings process, which lowers the accuracy...... of analysts’ earnings forecasts. Furthermore, the dissertation shows how the stock market’s reaction to the disclosure of information about corporate earnings depends on how well corporate earnings can be predicted. The dissertation indicates that the stock market’s reaction to the disclosure of earnings...

  11. Response to Hayden and Glenn

    prof Berno van Meijel; Renate Verkaik; Miel Ribbe; Peter Spreeuwenberg; Anneke Francke; Josien Bensing

    2011-01-01

    We thank the authors Hayden and Glenn for commenting on our paper ‘The introduction of a nursing guideline on depression at psychogeriatric nursing home wards: Effects on Certified Nurse Assistants’, which was published in the International Journal of Nursing Studies (Verkaik et al., 2011). In our

  12. THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

    Supriyaningsih Supriyaningsih

    2016-05-01

    Full Text Available Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

  13. Women's Earnings: An Overview.

    Bowler, Mary

    1999-01-01

    Over the past 20 years, women's real earnings rose whereas those of men declined. Even as the gender pay gap narrowed, earnings differences between white women and black and Hispanic women continued to grow. (Author)

  14. The Entrepreneurial Earnings Puzzle

    Chen, Jing; Åstebro, Thomas

    2014-01-01

    A review of recent evidence on relative earnings from entrepreneurship versus wage work presents a puzzle: why do individuals become entrepreneurs when entrepreneurs on average apparently earn less than employees? After considering several potential explanations, we empirically analyze one: income...

  15. Mendeteksi Earning Management

    Ahim Abdurahim

    2015-12-01

    Full Text Available Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models. Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management. Masing-masing model memiliki kelemahan-kelemahan yang melekat disamping kelebihan-kelebihan yang dimilikinya. Dari keempat model yang dapat digunakan untuk mendeteksi earnings management yaitu, Healy Model, DeAngelo Model, Jones model, Modified Jones model dan Industry model, diuji oleh Dechow et al. (1995, dalam hal tingkat keakuratannya dalam mendeteksi adanya earnings management. Masing-masing model diuji tingkat kemungkinannya memiliki kesalahan dalam mengukur adanya earnings management dengan tipe kesalahan I dan tipe kesalahan II. Hasilnya menunjukkan bahwa sangat penting bagi para pengguna laporan keuangan untuk menginvestigasi faktor-faktor yang mendorong timbulnya earnings management yang berkaitan dengan kinerja keuangan perusahaan. Hasil lain diperoleh pula bahwa modified Jones Model (1991 memiliki kemampuan yang baik untuk mendeteksi adanya earnings management. 

  16. Incentives and Earnings Growth

    Frederiksen, Anders

    2013-01-01

    The career prospects of newly recruited employees differ substantially within an organization. The stars experience considerable growth in earnings; others can hardly maintain their entry salaries. This article sheds light on the mechanisms generating the observed heterogeneity in earnings growth...... by investigating the effects that explicit short-run incentives and implicit incentives have on earnings growth. The model’s predictions are tested using personnel records from a large bank and are found to be consistent with the observed earnings growth during the first half of the employees’ careers....

  17. Expertise and contra expertise independence and transparency

    Abarnou, G.; Ades, Y.; Ancelin, G.; Balle, St.; Bardy, J.Ch.; Beringer, F.; Blanc, M.; Bontoux, J.; Bovy, M.; Brunet, F.; Calafat, A.; Cartier, M.; Constant, H.; Delcourt, R.; Duvert, J.C.; Eichholtzer, F.; Fernandez, P.; Fernex, S.; Foechterle, A.; Gatesoupe, J.P.; Geneau, Ch.; Goerg, C.; Gourod, A.; Graschaire, G.; Hubscher Ibert, J.; Jaegert, M.; Lacoste, A.C.; Lacote, J.P.; Laroche, D.; Lazar, Ph.; Lelievre, D.; Levasseur, E.; Levent, L.; Louvat, D.; Manon, Ch.; Maugein, J.; Melguen, M.; Mouchet, Ch.; Mourat, J.P.; Naegelen, L.; Niquet, G.; Perves, J.P.; Potelet, P.; Regent, A.; Romann, J.M.; Rossa, N.; Saut, C.; Sazy, Ch.; Schmitt, P.; Sene, M.; Sene, Raymond; Sornein, J.F.; Sugier, A.; Tfibel, V.; Uhart, M.; Vidal, J.; Vieillard Baron, B.; Vigny, P.; Walgenwitz, G.; Wiest, A.; Wisselmann, R.; Zuberbuhler, A.

    2006-01-01

    About sixty participants: members of C.L.I., academics, elected representatives, manufacturers, representatives of association, institutional, crossed their experiences. The debate was mainly centred on the role of the expert, the limits of its intervention and its independence. The presented titles are following: experiences of two C.L.I. in expertise; the work of communication of the nuclear experts; interest and limits of the expertise; presentation of the I.R.S.N. and the D.G.S.N.R.; expertise: problems and experiences; presentation of the works realised in work group; the considerations of the C.S.S.I.N.. (N.C.)

  18. Competence and Professional Expertise

    Evers, A.T.; Heijden, B.I.J.M. van der; Mulder, M.

    2017-01-01

    Theoretical and empirical controversies exist about the understanding and potentials of the concepts of competence and professional expertise. In this chapter, both concepts will be thoroughly conceptualised and discussed. Competence and professional expertise are important as all professionals need

  19. Competence and Professional Expertise

    Evers, Arnoud; Van der Heijden, Beatrice

    2018-01-01

    Theoretical and empirical controversies exist about the understanding and potentials of the concepts competence and professional expertise. In this chapter, both concepts will be thoroughly conceptualised and discussed. Competence and professional expertise are important as all professionals need to

  20. Industry earnings plummet 34%

    Price, R.B.; Sanders, V.

    1993-01-01

    This paper reports that earnings for the first 9 months of 1992 plunged from the year ago level for a sample of U.S. oil and gas companies. However, increased natural gas prices sparked improvement in the third quarter. Year to date earnings for a group of integrated and nonintegrated companies fell 34% to $8.6 billion compared to a year ago on revenues that fell less than 1%. But third quarter earnings for the group jumped 28% to $3.3 billion on revenues that increased 7% to $119.9 billion. Special charges for restructuring, writedowns, and property dispositions continued to affect companies in the third quarter

  1. Earned Value Management System

    US Agency for International Development — EVMS is a system for measuring project performance and progress in an objective manner by supporting earned value management. EVMS has the ability to combine...

  2. Earnings management to avoid earnings decreases and losses

    Schøler, Finn

    2005-01-01

    This study focuses on earnings management by investigating the frequency distribution of the reported earnings (changes) by use of the approach documented by Burgstahler & Dichev (1997). In this study, it is investigated whether Danish firms use earnings management to avoid earnings decreases (an...... losses); and second: firm managers control "manageable" accounting accruals in anticipation of managing earnings....... losses) by examining the earnings (changes) frequency distribution. This approach captures neither the magnitude nor how earnings are managed. Consequently, the relation between main "manageable" elements of working capital, current assets (among these the key components inventory and accounts receivable......) and current liabilities, and reported earnings (changes) are examined. To address the problem further the modified Jones (1991) model is used to identify and separate discretionary accruals in order to identify pre-managed earnings (changes). The frequency distribution of these calculated premanaged earnings...

  3. Historical Footage of John Glenn Friendship 7

    1962-01-01

    The Friendship mission launch on the 20th day of February marked the first time that an American attempts to orbit the Earth. Historical footage of John Glenn's suit up, ride out to the launch pad, countdown, liftoff, booster engine cutoff, and separation of the booster engine escape tower is shown. Views of the Earth, Glenn's manual control of the electrical fly-by wire system, and the recovery of the landing vehicle from the ocean are presented.

  4. Powering Ideas through Expertise

    Seabrooke, Leonard; Wigan, Duncan

    2016-01-01

    This contribution discusses how ideas are powered through expertise and moral authority. Professionals compete with each other to power ideas by linking claims to expertise, how things best work, to moral claims about how things should be. To show how, we draw on a case of battles over global tax...... reporting multinational corporations should provide to ensure they pay their fair share of tax. Ideas powered by expertise contain shared causal beliefs, as well as principled beliefs about value systems. We demonstrate that professionals can contest the established order when demonstrations of expertise...

  5. Earned value project management

    Fleming, Quentin W

    2010-01-01

    Organizations that follow the principles of good Earned Value Management (EVM) create an environment that allows teams to successfully operate and thrive ? even in the face of challenges that could negatively impact their projects. Earned Value Project Management (EVPM) is a methodology used to measure and communicate the real physical progress of a project taking into account the work completed, the time taken and the costs incurred to complete that work. As a result, EVPM allows more educated and effective management decision-making, which helps evaluate and control project risk by measuring project progress in monetary terms. In the first two editions of Earned Value Project Management, Quentin W. Fleming and Joel M. Koppelman provided guidance for project management practitioners already familiar with EVPM, was well as those who were new to the use of this technique. The third edition expanded the information available on of EVPM for medium and smaller projects while still being relevant for larger projec...

  6. Earned Value Management

    Ferguson, J

    2002-01-01

    Earned Value Management is a methodology used to measure and communicate the real physical progress of a project and show its true cost situation. This tool was developed by the US Department of Defense in 1967 and later used successfully for monitoring DOE projects, in particular the US LHC accelerator project. A clear distinction must be made between an earned value management system and other tools under consideration or already existing at CERN which permit accurate predictions of the amount and date of future payments or a detailed follow up of contracts.

  7. Personality, Education and Earnings

    Silles, Mary A.

    2010-01-01

    Economists are only beginning to understand the relationship between personality traits and economic outcomes. This paper examines the influence of childhood social maladjustment on cognitive development, labor market earnings and career progression using longitudinal data drawn from the National Child Development Study. Net of differences in…

  8. Earned Income Tax Credit

    F.M. van Oers; R.A. de Mooij (Ruud)

    1998-01-01

    textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

  9. Presentation of 2004 earnings

    2005-03-01

    This presentation offers financial information on the AREVA Group earnings for the year 2004. With manufacturing facilities in over 40 countries and a sales network in over 100, Areva offers customers technological solutions for nuclear power generation and electricity transmission and distribution. The Group also provides interconnect systems to the telecommunications, computer and automotive markets. (A.L.B.)

  10. Industry Valuation Driven Earnings Management

    T. Jiao (Tao); G.M.H. Mertens (Gerard); P.G.J. Roosenboom (Peter)

    2007-01-01

    textabstractThis paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision. We argue that a higher industry valuation increases the perceived benefits of earnings

  11. Rituals of environmental expertise

    Petersen, Lars Kjerulf

    2008-01-01

    Use of experts in media reports about the environment is not confined to its information function. Voices of expertise also serve a ritual function in societal communication by enacting collective sentiments and common world views cast around consensus as well as conflict. This article presents...... theoretical discussions and examples from a case study of Danish television news coverage of the environment supporting such an understanding of expertise in broadcast media. And adds to the discussion of expertise a discussion of the opposing category of lay knowledge....

  12. Expertise and contra expertise independence and transparency; Expertises -contre expertises independance et transparence

    Abarnou, G; Ades, Y; Ancelin, G; Balle, St; Bardy, J Ch; Beringer, F; Blanc, M; Bontoux, J; Bovy, M; Brunet, F; Calafat, A; Cartier, M; Constant, H; Delcourt, R; Duvert, J C; Eichholtzer, F; Fernandez, P; Fernex, S; Foechterle, A; Gatesoupe, J P; Geneau, Ch; Goerg, C; Gourod, A; Graschaire, G; Hubscher Ibert, J; Jaegert, M; Lacoste, A C; Lacote, J P; Laroche, D; Lazar, Ph; Lelievre, D; Levasseur, E; Levent, L; Louvat, D; Manon, Ch; Maugein, J; Melguen, M; Mouchet, Ch; Mourat, J P; Naegelen, L; Niquet, G; Perves, J P; Potelet, P; Regent, A; Romann, J M; Rossa, N; Saut, C; Sazy, Ch; Schmitt, P; Sene, M; Sene, Raymond; Sornein, J F; Sugier, A; Tfibel, V; Uhart, M; Vidal, J; Vieillard Baron, B; Vigny, P; Walgenwitz, G; Wiest, A; Wisselmann, R; Zuberbuhler, A

    2006-07-01

    About sixty participants: members of C.L.I., academics, elected representatives, manufacturers, representatives of association, institutional, crossed their experiences. The debate was mainly centred on the role of the expert, the limits of its intervention and its independence. The presented titles are following: experiences of two C.L.I. in expertise; the work of communication of the nuclear experts; interest and limits of the expertise; presentation of the I.R.S.N. and the D.G.S.N.R.; expertise: problems and experiences; presentation of the works realised in work group; the considerations of the C.S.S.I.N.. (N.C.)

  13. Engaging in Earnings Management to Avoid Negative Earnings

    Imam Subekti

    2010-04-01

    Full Text Available The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE. Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005 and Roychowdhury (2006. Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.

  14. Developing expertise in surgery.

    Alderson, David

    2010-01-01

    The concept of expertise is widely embraced but poorly defined in surgery. Dictionary definitions differentiate between authority and experience, while a third view sees expertise as a mind-set rather than a status. Both absolute and relative models of expertise have been developed, and each allows a richer understanding of the application of these concepts to emerge. Trainees must develop both independent and interdependent expertise, and an appreciation of the essentially constructivist and uncertain nature of medical knowledge. Approach may be more important than innate talent; the concepts of 'flow', sustained 'deliberate practice' and 'adaptive expertise' are examples of expert approaches to learning. Non-analytical reasoning plays a key role in decision making at expert levels of practice. A technically gifted surgeon may be seen as a safety hazard rather than an expert if inter-dependent expertise has not been developed. Key roles of a surgical educator are to facilitate the development of an expert approach to education and to enable entry into and movement towards the centre of an expert community of practice.

  15. Astronaut John Glenn Enters Friendship 7

    1962-01-01

    Astronaut John Glenn enters the Mercury spacecraft, Friendship 7, prior to the launch of MA-6 on February 20, 1961 and became the first American who orbited the Earth. The MA-6 mission was the first manned orbital flight boosted by the Mercury-Atlas vehicle, a modified Atlas ICBM (Intercontinental Ballistic Missile), lasted for five hours, and orbited the Earth three times.

  16. Astronaut Glenn in the Friendship 7

    1962-01-01

    Astronaut John Glenn in the Friendship 7 capsule during the first manned orbital flight, the MA-6 mission. Boosted by the Mercury-Atlas vehicle, a modified Atlas (intercontinental ballistic missile), the MA-6 mission lasted for 5 hours and orbited the Earth three times.

  17. Audit Committee Attributes and Earnings Management: Evidence from Nigeria

    Afensimi Elijah

    2015-05-01

    Full Text Available Using the agency theoretical framework, the  study postulates that audit committee attributes can impact significantly, constraining accrual-based distortion of financial reporting credibility and thus improve the quality of financial reporting. To assess our arguments, audit committee size, audit committee financial literacy, audit committee attendance at meetings, audit committee independence and audit meetings frequency of meeting were regressed on financial reporting quality measured by discretionary accruals. The findings for the full sample and negative discretionary accruals sample confirm our expectation that audit committee characteristics have a constraining effect on earnings management. Specifically, audit committee financial expertise, audit committee size, audit committee independence and diligence showed an inverse and significant relationship with earnings management. This is in tandem with theoretical expectations and suggest that increases in these variables we exert a declining influence on earnings management. The study concludes that there is the need for companies to focus on attributes that strengthen the effectiveness of their audit committees.

  18. Science, expertise, and democracy.

    Weinberg, Justin; Elliott, Kevin C

    2012-06-01

    The combination of government's significant involvement in science, science's significant effects on the public, and public ignorance (of both politics and science) raise important challenges for reconciling scientific expertise with democratic governance. Nevertheless, there have recently been a variety of encouraging efforts to make scientific activity more responsive to social values and to develop citizens' capacity to engage in more effective democratic governance of science. This essay introduces a special issue of the Kennedy Institute of Ethics Journal, "Science, Expertise, and Democracy," consisting of five papers that developed from the inaugural Three Rivers Philosophy conference held at the University of South Carolina in April 2011. The pieces range from a general analysis of the in-principle compatibility of scientific expertise and democracy to much more concrete studies of the intersection between scientific practices and democratic values in areas such as weight-of-evidence analysis, climate science, and studies of locally undesirable land uses.

  19. Powering Ideas through Expertise

    Seabrooke, Leonard; Wigan, Duncan

    2016-01-01

    policy. Corporate reporting for tax purposes is an area where the European Union, Organization for Economic Co-operation and Development, the United Nations, large global accountancy firms and non-governmental organizations have been active. The point of contention here is what form of financial...... reporting multinational corporations should provide to ensure they pay their fair share of tax. Ideas powered by expertise contain shared causal beliefs, as well as principled beliefs about value systems. We demonstrate that professionals can contest the established order when demonstrations of expertise...

  20. Personality, IQ, and Lifetime Earnings

    Gensowski, Miriam

    2014-01-01

    Talented individuals are seen as drivers of long-term growth, but how do they realize their full potential? In this paper, I show that lifetime earnings of high-IQ men and women are substantially influenced by their personality traits, in addition to intelligence and education. Personality traits......, as identified in a factor model, significantly affect earnings, but not for young workers. The effects are furthermore heterogeneous by educational attainment. For women, personality traits do not affect family earnings in the same way as own earnings. Personality and IQ also influence earnings indirectly...... through education, which has sizeable positive rates of return for men in this sample. Women’s returns to education past a bachelor’s degree are lowered through worse marriage prospects, which offset gains to education in terms of own earnings. The causal effect of education is identified through matching...

  1. Birth Order, Schooling, and Earnings.

    Behrman, Jere R; Taubman, Paul

    1986-01-01

    Birth-order effects are posited by many to affect earnings and schooling. The authors show how such effects can be interpreted to shift either the earnings possibility frontier for siblings or parental preferences. The authors find empirical evidence for birth- order effects on (age-adjusted) schooling and on earnings for young U.S. adults, though the latter is not robust for all specifications. The examination of intrahousehold allocations suggests that these birth-order differences occur, d...

  2. Beyond Faces and Expertise

    Zhao, Mintao; Bülthoff, Heinrich H.; Bülthoff, Isabelle

    2016-01-01

    Holistic processing—the tendency to perceive objects as indecomposable wholes—has long been viewed as a process specific to faces or objects of expertise. Although current theories differ in what causes holistic processing, they share a fundamental constraint for its generalization: Nonface objects cannot elicit facelike holistic processing in the absence of expertise. Contrary to this prevailing view, here we show that line patterns with salient Gestalt information (i.e., connectedness, closure, and continuity between parts) can be processed as holistically as faces without any training. Moreover, weakening the saliency of Gestalt information in these patterns reduced holistic processing of them, which indicates that Gestalt information plays a crucial role in holistic processing. Therefore, holistic processing can be achieved not only via a top-down route based on expertise, but also via a bottom-up route relying merely on object-based information. The finding that facelike holistic processing can extend beyond the domains of faces and objects of expertise poses a challenge to current dominant theories. PMID:26674129

  3. Expertise in chess

    Gobet, F

    2006-01-01

    This chapter provides an overview of research into chess expertise. After an historical background and a brief description of the game and the rating system, it discusses the information processes enabling players to choose good moves, and in particular the trade-offs between knowledge and search. Other topics include blindfold chess, talent, and the role of deliberate practice and tournament experience.

  4. Programs and Expertise

    2001-01-01

    Description of programs and expertise implemented by Radiation Protection Centre is presented. RPC implements study assessing the doses received by air crew members of Lithuanian Airlines. In 2001 RPC started measurements of indoor radon concentrations in the houses of regions with karst formations, commenced new program analyzing amounts of radionuclides in typical diet of hospital patients.

  5. Thoughts on Expertise.

    Glaser, Robert

    This paper briefly reviews research on tasks in knowledge-rich domains including developmental studies, work in artificial intelligence, studies of expert/novice problem solving, and information processing analysis of aptitude test tasks that have provided increased understanding of the nature of expertise. Particularly evident is the finding that…

  6. Obesity, Unemployment, and Earnings

    Juho Härkönen

    2011-11-01

    Full Text Available The article analyses the effects of obesity—a clear signal of weight abnormality—on unemployment and earnings among Finnish men and women. Our empirical data consist of the last four waves (waves 4 to 8 of the Finnish section of the European Community Household Panel (ECHP data collected between 1998 and 2001. According to our results, obese women have a significantly higher risk of unemployment (even after controlling for age, level of education and other related factors, than women who are not obese. Furthermore, the generally weaker occupational positions of obese women tend to translate to lower earnings. Overall, obese women are more likely to have weaker labour market attachment  and hold socio-economically weaker positions. Similar results were not found among men. Thus, our results indicate the presence of gender discrimination in the Finnish labour market. In the conclusions we further discuss weight related impacts on succeeding in the labour market, but also its role as a possible risk factor in drifting away from employment. We reflect on this issue as a form of inequality that can have an increasing significance in the future.

  7. Obituary: R(oyal) Glenn Hall, 1921-2004

    McCarthy, Dennis Dean

    2004-12-01

    R. Glenn Hall died on 25 June 2004 following a battle with prostate cancer. His contributions to the determination of the frequency corresponding to an energy level transition in the Cesium atom led to the definition of the length of the second and formed the basis for precise modern timekeeping. Glenn was born on 23 June 1921 in Koloa, Hawaii, and together with a brother and three sisters, grew up in Albion, Michigan. His father was a professor of political science at Albion College. He graduated from Park College in Parkville, Missouri with a degree in mathematics in 1941. He served as a corpsman in the U. S. Navy during World War II, and went on to earn a PhD at the University of Chicago in 1949. Glenn joined the faculty at the University of Chicago as an instructor from 1949 through 1952 and became a research associate there in 1953. While at the U. of Chicago he worked extensively on mass ratios of binary stars, binary star orbits and the determination of stellar parallaxes. In 1953 Glenn came to the U. S. Naval Observatory (USNO) where he became the Assistant Director of the Time Service Division. His early work at the Naval Observatory was related to the determination of Ephemeris Time (ET) from photographic observations of the Moon with respect to background stars. This work provided a time scale more uniform than that based on the Earth's rotation, which was the internationally accepted time scale at the time. As a result, the International Astronomical Union in 1955 redefined the second to be the second as determined from Ephemeris Time. In June 1955, L. Essen and J.V.L. Parry placed in operation a Cesium beam atomic standard at the National Physical Laboratory in Teddington, England. William Markowitz (1907-1998), the director of the Time Service, and Hall together with Essen and Parry then began the work leading to the determination of the frequency of the Cesium atom in terms of the second of the seasonally corrected time scale determined from the

  8. 7 CFR 1767.25 - Retained earnings.

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Retained earnings. 1767.25 Section 1767.25....25 Retained earnings. The retained earnings accounts identified in this section shall be used by all RUS borrowers. Retained Earnings 433-439 [Reserved] Retained Earnings 433-439 [Reserved] ...

  9. NASA Glenn Research Center Support of the Advanced Stirling Radioisotope Generator Project

    Wilson, Scott D.; Wong, Wayne A.

    2015-01-01

    A high-efficiency radioisotope power system was being developed for long-duration NASA space science missions. The U.S. Department of Energy (DOE) managed a flight contract with Lockheed Martin Space Systems Company to build Advanced Stirling Radioisotope Generators (ASRGs), with support from NASA Glenn Research Center. DOE initiated termination of that contract in late 2013, primarily due to budget constraints. Sunpower, Inc., held two parallel contracts to produce Advanced Stirling Convertors (ASCs), one with Lockheed Martin to produce ASC-F flight units, and one with Glenn for the production of ASC-E3 engineering unit "pathfinders" that are built to the flight design. In support of those contracts, Glenn provided testing, materials expertise, Government-furnished equipment, inspection capabilities, and related data products to Lockheed Martin and Sunpower. The technical support included material evaluations, component tests, convertor characterization, and technology transfer. Material evaluations and component tests were performed on various ASC components in order to assess potential life-limiting mechanisms and provide data for reliability models. Convertor level tests were conducted to characterize performance under operating conditions that are representative of various mission conditions. Despite termination of the ASRG flight development contract, NASA continues to recognize the importance of high-efficiency ASC power conversion for Radioisotope Power Systems (RPS) and continues investment in the technology, including the continuation of the ASC-E3 contract. This paper describes key Government support for the ASRG project and future tests to be used to provide data for ongoing reliability assessments.

  10. Powering Ideas through Expertise

    Seabrooke, Leonard; Wigan, Duncan

    2016-01-01

    This contribution discusses how ideas are powered through expertise and moral authority. Professionals compete with each other to power ideas by linking claims to expertise, how things best work, to moral claims about how things should be. To show how, we draw on a case of battles over global tax...... policy. Corporate reporting for tax purposes is an area where the European Union, Organization for Economic Co-operation and Development, the United Nations, large global accountancy firms and non-governmental organizations have been active. The point of contention here is what form of financial...... can be fused with claims to moral authority. Such a constellation is more likely when political conditions are favourable....

  11. Prescribing safety, negotiating expertise

    Rolina, Gregory

    2010-01-01

    Owing to their presumed impact on the safety of high-risk installations, the interactions between regulators and the regulated are a major but seldom explored subject of research in risk management. A study by experts on human and organizational factors in nuclear safety sheds light on the various phases (and their effects) of the process whereby experts produce assessments. Light is shed on a 'negotiated expertise' typical of the French style of safety regulations in nuclear installations. It is based on an ongoing technical dialog between experts and operators ('French cooking' for Anglo-Saxons). This analysis of 'expertise' and thus of the 'logics of action' implemented by experts proposes a typology of actions that can be transposed to other sorts of risk or other fields of activity. It hands us the keys for understanding a very contemporary activity. (author)

  12. Earnings, employment and income inequality

    Salverda, W.; Haas, C.; Salverda, W.; Nolan, B.; Checchi, D.; Marx, I.; McKnight, A.; Tóth, I.G.; van de Werfhorst, H.

    2014-01-01

    This chapter demonstrates the importance of labour earnings for income and income inequality -also among top incomes. With a focus on employees and Europe, the chapter elaborates on the relationship between the household income distribution and the individual earnings distribution. On the one hand,

  13. Digital gaming expertise

    Toft-Nielsen, Claus

    In a digitally saturated environment digital media users of all kinds, engaged in different areas of activity, are increasingly categorized in terms of their ability to appropriate and use digital media – they are regarded as non-users, experts, natives, or literates for instance. Within communic......In a digitally saturated environment digital media users of all kinds, engaged in different areas of activity, are increasingly categorized in terms of their ability to appropriate and use digital media – they are regarded as non-users, experts, natives, or literates for instance. Within...... communication and game studies there are multiple understandings of how digital expertise is expressed and performed, and subsequently how these expressions and performances can be valued, understood and theorized within the research community. Among other things expertise with and within digital games has......-of-game (Schrøder, 2003) in a three-year-long study of men and women (couples and singles) playing the largest Massively Multiplayer Online Role-Playing Game to date, World of Warcraft. In focusing on how different aspects of gaming expertise are articulated, negotiated, and performed, I aim to illustrate how...

  14. NASA Glenn Research Center Electrochemistry Branch Overview

    Manzo, Michelle A.; Hoberecht, Mark; Reid, Concha

    2010-01-01

    This presentation covers an overview of NASA Glenn's history and heritage in the development of electrochemical systems for aerospace applications. Current programs related to batteries and fuel cells are addressed. Specific areas of focus are Li-ion batteries and Polymer Electrolyte Membrane Fuel cells systems and their development for future Exploration missions. The presentation covers details of current component development efforts for high energy and ultra high energy Li-ion batteries and non-flow-through fuel cell stack and balance of plant development. Electrochemistry Branch capabilities and facilities are also addressed.

  15. Relational Expertise in Participatory Design

    Dindler, Christian; Iversen, Ole Sejer

    2014-01-01

    This paper positions relation expertise as a core competence in participatory design. It is an expertise that demands the participatory designer to stimulate the emergence of loosely coupled knotworks, and obtain symbiotic agreement between participants disregarding their professional and social...

  16. 47 CFR 32.4550 - Retained earnings.

    2010-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4550 Retained earnings. (a) This account shall include the undistributed balance of retained earnings derived from the...

  17. Earnings Public-Use File, 2006

    Social Security Administration — Social Security Administration released Earnings Public-Use File (EPUF) for 2006. File contains earnings information for individuals drawn from a systematic random...

  18. Democracy and expertise

    Sundqvist, G.

    1992-01-01

    In the middle of the 1970s when Sweden had realized half of its planned nuclear power programme (six reactors of twelve), nuclear power came up on the top of the political agenda. This paper reports that the new government, who had to make the final decisions about the programme, was divided and disagreed about the future use of nuclear power. When the crucial decisions had to be made the government consulted both the expertise and the general public (in a referendum), but the outcome of these consultations were used only to legitimate the government's decisions

  19. Personality, IQ, and Lifetime Earnings

    Gensowski, Miriam

    2018-01-01

    This paper estimates the effects of personality traits and IQ on lifetime earnings of the men and women of the Terman study, a high-IQ U.S. sample. Age-by-age earnings profiles allow a study of when personality traits affect earnings most, and for whom the effects are strongest. I document...... a concave life-cycle pattern in the payoffs to personality traits, with the largest effects between the ages of 40 and 60. An interaction of traits with education reveals that personality matters most for highly educated men. The largest effects are found for Conscientiousness, Extraversion...

  20. Expertise, Ethics Expertise, and Clinical Ethics Consultation: Achieving Terminological Clarity

    Iltis, Ana S.; Sheehan, Mark

    2016-01-01

    The language of ethics expertise has become particularly important in bioethics in light of efforts to establish the value of the clinical ethics consultation (CEC), to specify who is qualified to function as a clinical ethics consultant, and to characterize how one should evaluate whether or not a person is so qualified. Supporters and skeptics about the possibility of ethics expertise use the language of ethics expertise in ways that reflect competing views about what ethics expertise entails. We argue for clarity in understanding the nature of expertise and ethics expertise. To be an ethics expert, we argue, is to be an expert in knowing what ought to be done. Any attempt to articulate expertise with respect to knowing what ought to be done must include an account of ethics that specifies the nature of moral truth and the means by which we access this truth or a theoretical account of ethics such that expertise in another domain is linked to knowing or being better at judging what ought to be done and the standards by which this “knowing” or “being better at judging” is determined. We conclude with a discussion of the implications of our analysis for the literature on ethics expertise in CEC. We do think that there are clear domains in which a clinical ethics consultant might be expert but we are skeptical about the possibility that this includes ethics expertise. Clinical ethics consultants should not be referred to as ethics experts. PMID:27256848

  1. Management Information & Control for Earnings

    Social Security Administration — Provides the ability to track and manage earnings inquiries from the general public by automated selection of cases for quality review. It also provides Management...

  2. Social desirability of earnings tests

    Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre

    2006-01-01

    In many countries pension systems involve some form of earnings test; i.e., an invidual's benefits are reduced if he has labor income. This paper examines whether or not such earning tests emerge when pension system and income tax are optimally designed. We use a simple model with individuals differing both in productivity and their health status. The working life of an individual has two 'endings': an official retirement age at which he starts drawing pension benefits (while possibly supplem...

  3. Can earnings manipulation create value?

    Anton Miglo

    2008-01-01

    Existing literature usually considers earnings manipulation to be a negative social phenomenon. We argue that earnings manipulation can be a part of the equilibrium relationships between firm's insiders and outsiders. We consider an optimal contract between an entrepreneur and an investor where the entrepreneur is subject to a double moral hazard problem (one being the choice of production effort and the other being intertemporal substitution, which consists of transferring cash flows between...

  4. Earnings Inequality in International Perspective

    Peracchi, Franco

    1999-01-01

    The increase in dispersion of personal earnings in the USA has received considerable attention and has been analyzed extensively. The evidence for other countries is less systematic. There are a few comparative studies, but they tend to focus on descriptions of the overall distribution of income or earnings. This paper compares the USA with other countries in order to understand whether the US experience is relatively unique or is instead part of a global (or perhaps industrial countries) phe...

  5. Self-Esteem and Earnings

    Drago, Francesco

    2008-01-01

    Recent research in economics suggests a positive association between self-esteem and earnings. A major problem in this literature is that from simple cross-sectional wage regressions it is not possible to conclude that self-esteem has a causal impact on earnings. While classical measurement error leads to an attenuation bias, reverse causality and omitted variable are likely to drive the OLS coefficient on self-esteem upward. Using the National Longitudinal Survey of Youth (NLSY) that adminis...

  6. Camera aboard 'Friendship 7' photographs John Glenn during spaceflight

    1962-01-01

    A camera aboard the 'Friendship 7' Mercury spacecraft photographs Astronaut John H. Glenn Jr. during the Mercury-Atlas 6 spaceflight (00302-3); Photographs Glenn as he uses a photometer to view the sun during sunsent on the MA-6 space flight (00304).

  7. Glenn Reconfigurable User-interface and Virtual reality Exploration (GURVE) Laboratory

    Federal Laboratory Consortium — The GRUVE (Glenn Reconfigurable User-interface and Virtual reality Exploration) Lab is a reconfigurable, large screen display facility at Nasa Glenn Research Center....

  8. HMO penetration and physicians' earnings.

    Hadley, J; Mitchell, J M

    1999-11-01

    The goal of this study is to estimate whether cross-sectional variations in enrollment in health maintenance organizations (HMOs) affected physicians' earnings and hourly income in 1990. Using data from a nationally representative sample of 4,577 younger physicians (penetration is endogenous and used the instrumental variables approach to obtain unbiased estimates. HMO penetration had a negative and statistically significant impact on physicians earnings in 1990. A doubling of the average level of HMO penetration in the market is estimated to reduce annual earnings by 7% to 10.7%, and hourly earnings by approximately 6% to 9%. It appears that HMOs were successful in reducing physicians' annual and per hour earnings in 1990, presumably through a combination of fewer visits and lower payment rates for people covered by HMOs. Although these results cannot be generalized to all physicians, the experience of a younger cohort of physicians may still be a good indicator of the future effects of HMOs because younger physicians may be more susceptible to market forces than older and more established physicians. Moreover, these results may be somewhat conservative because they reflect market behavior in 1990, several years before the rapid growth and more aggressive market behavior of HMOs in recent years.

  9. Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1

    Windy Puspita Dewi

    2015-01-01

    Full Text Available This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition. We measure the market response to the information content of earnings by the earnings response coefficient (ERC. By using pooled-OLS regression from 748 firm-years data of public listed companies on the Indonesian Stock Exchange (IDX in 2004-2009, we find some evidence of a negative association between earnings response coefficients and information content of earnings that contained earnings management. Our study find that real transactions earnings management in operating activities has negative association with earnings response coefficient, but we do not find any evidence from the other earnings management tools. The findings of this study imply that the market participants are able to capture a certain kind of earnings management behaviour that may reduce the earnings response coefficient.

  10. Earnings Management, Value Relevance Of Earnings and Book Value of Equity

    Subekti, Imam

    2013-01-01

    Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnorm...

  11. Thoughts on Earned Value Assessments

    Pido, Kelle

    2009-01-01

    This slide presentation reviews the concepts of Earned Value reporting and Earned Value Metrics (EVM) and the implementation for the Constellation Program. EVM is used to manage both the contract and civil service workforce, and used as a measure of contractor costs and performance. The Program EVM is not as useful for Level of Effort tasking, for either contractor, or civil service employees. Some issues and concerns in reference to EVM and the process for the use of EVM for Mission assurance are reviewed,

  12. Expertise and Intuitions about Reference

    Edouard Machery

    2012-01-01

    Full Text Available Many philosophers hold that experts’ semantic intuitions are more reliable and provide better evidence than lay people’s intuitions—a thesis commonly called “the Expertise Defense.” Focusing on the intuitions about the reference of proper names, this article critically assesses the Expertise Defense.

  13. Sexual orientation, disclosure and earnings

    Plug, E.; Berkhout, P.

    2008-01-01

    Gay/bisexual workers tend to earn less than other men. Does this occur because of discrimination or because of selection? In this paper we address this question and collect new information on workplace disclosure to separate out discrimination effects from selection effects. Using a large sample of

  14. Physical Attractiveness, Employment, and Earnings

    Christian Pfeifer

    2011-01-01

    Survey data is used to estimate the impact of physical attractiveness rated by the interviewer as well as by the respondent on employment probability and labor income of men and women. In addition to mean linear and non-linear effects on earnings, simultaneous quantile regressions are applied to analyze heterogeneity across the wage distribution.

  15. Market liquidity around earnings announcements

    Pronk, M.

    2002-01-01

    Prior literature indicates that bid-ask spreads are higher and depths are lower around earnings announcements than during non-announcement periods. This thesis investigates two important aspects of this drop in market liquidity, namely (a) the ability of management to mitigate the drop in market

  16. New Compressor Added to Glenn's 450- psig Combustion Air System

    Swan, Jeffrey A.

    2000-01-01

    In September 1999, the Central Process Systems Engineering Branch and the Maintenance and the Central Process Systems Operations Branch, released for service a new high pressure compressor to supplement the 450-psig Combustion Air System at the NASA Glenn Research Center at Lewis Field. The new compressor, designated C-18, is located in Glenn s Central Air Equipment Building and is remotely operated from the Central Control Building. C-18 can provide 40 pounds per second (pps) of airflow at pressure to our research customers. This capability augments our existing system capacity (compressors C 4 at 38 pps and C-5 at 32 pps), which is generated from Glenn's Engine Research Building. The C-18 compressor was originally part of Glenn's 21-Inch Hypersonic Tunnel, which was transferred from the Jet Propulsion Laboratory to Glenn in the mid-1980's. With the investment of construction of facilities funding, the compressor was modified, new mechanical and electrical support equipment were purchased, and the unit was installed in the basement of the Central Air Equipment Building. After several weeks of checkout and troubleshooting, the new compressor was ready for long-term, reliable operations. With a total of 110 pps in airflow now available, Glenn is well positioned to support the high-pressure air test requirements of our research customers.

  17. Measuring earnings quality: Evidence from New Zealand

    Muhammad Nurul Houqe

    2011-01-01

    Full Text Available We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings

  18. Smart grids - French Expertise

    2015-11-01

    The adaptation of electrical systems is the focus of major work worldwide. Bringing electricity to new territories, modernizing existing electricity grids, implementing energy efficiency policies and deploying renewable energies, developing new uses for electricity, introducing electric vehicles - these are the challenges facing a multitude of regions and countries. Smart Grids are the result of the convergence of electrical systems technologies with information and communications technologies. They play a key role in addressing the above challenges. Smart Grid development is a major priority for both public and private-sector actors in France. The experience of French companies has grown with the current French electricity system, a system that already shows extensive levels of 'intelligence', efficiency and competitiveness. French expertise also leverages substantial competence in terms of 'systems engineering', and can provide a tailored response to meet all sorts of needs. French products and services span all the technical and commercial building blocks that make up the Smart Grid value chain. They address the following issues: Improving the use and valuation of renewable energies and decentralized means of production, by optimizing the balance between generation and consumption. Strengthening the intelligence of the transmission and distribution grids: developing 'Supergrid', digitizing substations in transmission networks, and automating the distribution grids are the focus of a great many projects designed to reinforce the 'self-healing' capacity of the grid. Improving the valuation of decentralized flexibilities: this involves, among others, deploying smart meters, reinforcing active energy efficiency measures, and boosting consumers' contribution to grid balancing, via practices such as demand response which implies the aggregation of flexibility among residential, business, and/or industrial sites. Addressing current technological challenges, in

  19. Gap Analysis: Application to Earned Value Analysis

    Langford, Gary O.; Franck, Raymond (Chip)

    2008-01-01

    Sponsored Report (for Acquisition Research Program) Earned Value is regarded as a useful tool to monitor commercial and defense system acquisitions. This paper applies the theoretical foundations and systematics of Gap Analysis to improve Earned Value Management. As currently implemented, Earned Value inaccurately provides a higher value for the work performed. This preliminary research indicates that Earned Value calculations can be corrected. Value Analysis, properly defined and enacted,...

  20. Improving the Measurement of Earnings Dynamics

    Daly, Moira K.; Hryshko, Dmytro; Manovskii, Iourii

    The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. We show that a simple modification of the canonical process used in the literature leads to a dramatic improvement in the measurement of earnings dynamics in administrative....... Accounting for these effects enables more accurate analysis using quantitative models with permanent and transitory earnings risk, and improves empirical estimates of consumption insurance against permanent earnings shocks....

  1. The paradox of scientific expertise

    Alrøe, Hugo Fjelsted; Noe, Egon

    2011-01-01

    Modern societies depend on a growing production of scientific knowledge, which is based on the functional differentiation of science into still more specialised scientific disciplines and subdisciplines. This is the basis for the paradox of scientific expertise: The growth of science leads to a f...... cross-disciplinary research and in the collective use of different kinds of scientific expertise, and thereby make society better able to solve complex, real-world problems.......Modern societies depend on a growing production of scientific knowledge, which is based on the functional differentiation of science into still more specialised scientific disciplines and subdisciplines. This is the basis for the paradox of scientific expertise: The growth of science leads...... to a fragmentation of scientific expertise. To resolve this paradox, the present paper investigates three hypotheses: 1) All scientific knowledge is perspectival. 2) The perspectival structure of science leads to specific forms of knowledge asymmetries. 3) Such perspectival knowledge asymmetries must be handled...

  2. Do analysts disclose cash flow forecasts with earnings estimates when earnings quality is low?

    Bilinski, P.

    2014-01-01

    Cash flows are incrementally useful to earnings in security valuation mainly when earnings quality is low. This suggests that when earnings quality decreases, analysts will be more likely to supplement their earnings forecasts with cash flow estimates. Contrary to this prediction, we find that analysts do not disclose cash flow forecasts when the quality of earnings is low. This is because cash flow forecast accuracy depends on the accuracy of the accrual estimates and the precision of accrua...

  3. The gender earnings gap among pharmacists.

    Carvajal, Manuel J; Armayor, Graciela M; Deziel, Lisa

    2012-01-01

    A gender earnings gap exists across professions. Compared with men, women earn consistently lower income levels. The determinants of wages and salaries should be explored to assess whether a gender earnings gap exists in the pharmacy profession. The objectives of this study were to (1) compare the responses of male and female pharmacists' earnings with human-capital stock, workers' preferences, and opinion variables and (2) assess whether the earnings determination models for male and female pharmacists yielded similar results in estimating the wage-and-salary gap through earnings projections, the influence of each explanatory variable, and gender differences in statistical significance. Data were collected through the use of a 37-question survey mailed to registered pharmacists in South Florida, United States. Earnings functions were formulated and tested separately for male and female pharmacists using unlogged and semilog equation forms. Number of hours worked, human-capital stock, job preferences, and opinion variables were hypothesized to explain wage-and-salary differentials. The empirical evidence led to 3 major conclusions: (1) men's and women's earnings sometimes were influenced by different stimuli, and when they responded to the same variables, the effect often was different; (2) although the influence of some explanatory variables on earnings differed in the unlogged and semilog equations, the earnings projections derived from both equation forms for male and female pharmacists were remarkably similar and yielded nearly identical male-female earnings ratios; and (3) controlling for number of hours worked, human-capital stock, job preferences, and opinion variables reduced the initial unadjusted male-female earnings ratios only slightly, which pointed toward the presence of gender bias. After controlling for human-capital stock, job-related characteristics, and opinion variables, male pharmacists continued to earn higher income levels than female

  4. Family Control and Earnings Quality

    Carolina Bona Sánchez

    2007-06-01

    Full Text Available El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios. Los resultados alcanzados muestran que, en comparación con las no familiares, las empresas de naturaleza familiar divulgan unos resultados de mayor calidad, tanto en términos de menores ajustes por devengo discrecionales como de mayor capacidad de los componentes actuales del resultado para predecir los cash flows futuros. Además, el aumento en los derechos de voto en manos de la familia controladora incrementa la calidad de los resultados contables. La evidencia obtenida se muestra consistente con la presencia de un efecto reputación/vinculación a largo plazo asociado a la empresa familiar. Adicionalmente, el trabajo refleja que a medida que disminuye la divergencia entre los derechos de voto y de cash flow en manos de la familia controladora, aumenta la calidad de la información contable.PALABRAS CLAVE: derechos de voto, divergencia, empresa familiar, calidad delresultado, reputación, beneficios privados.This work examines the relationship between family control and earnings quality in a context where the salient agency problem shifts away from the classical divergence between managers and shareholders to conflicts between the controlling owner and minority shareholders. The results reveal that, compared to non-family firms, family firms reveal higher earnings quality in terms of both lower discretionary accruals and greater predictability of future cash flows. They also show a positive relationship between the level of voting rights held by the controlling family and earnings quality. The evidence is consistent with the presence of a reputation/long-term involvement effect associated with the family firm. Moreover, the work reflects that, as the divergence

  5. Job Search and Earnings Mobility

    David Turchick

    2014-01-01

    Measures of social mobility provide an extra dimension for testing job search models. The present note tests the dynamic model in [Acemoglu, D., 1999. Changes in unemployment and wage inequality: an alternative theory and some evidence. American Economic Review 89, 1259-1278] with respect to Fields’ mobility-as-an-equalizer-of-longer-term-incomes index. The 1980s in the U.S. were not only a period of raising inequality, but also one of longer-term earnings becoming even more unequal than shor...

  6. Understanding Expertise from Elite Badminton Coaches

    Sheu, Feng-Ru

    2011-01-01

    Badminton is a growing sport with a limited amount of expertise both in players and coaches so attempts are being made to extend the expertise internationally. The purpose of this study is to gain an understanding of coaching expertise in badminton because such an understanding might have implications for a more general understanding of expertise,…

  7. investors behavior, earnings management and governance

    Afraa Khzouri

    2014-07-01

    Full Text Available The aim of this paper is to study the relationship between earnings management, governance and investors behavior, since this latter can inform about the nature of earnings management and can be considered as a governance mechanism to reduce accounts manipulations. On the basis of a sample of 700 American firms for the period of 1996-2006, our empirical results show that investors who take short positions, are able to interpret the information detected from the earnings management. The activity of these investors may be considered as an indicator of the quality of the governance structure and the presence and nature of earnings management. The under-reaction of investors to information leads to short-term sale of the shares of poorly governed firms and characterized by an opportunistic earnings management and to invest in firms well-governed and characterized by an informational earnings management therefore an abnormal profit can be realized.

  8. Abnormal Retained Earnings Around The World

    Alves, Paulo; Silva, Paulo

    2017-01-01

    Using a firm-level survey database covering 50 countries we evaluate firms´ abnormal retained earnings. The results of our work indicate that firms located in emerging markets retain more earnings than firms from developed countries. On the other hand, firms located on common law based countries retain earnings above the expected and higher than firms placed on civil law based countries. A possible explanation, according to our results, can be seen in the economic growth that these countries ...

  9. Optimal earnings-related umemployment benefits

    Taslimi, Mohammad

    2003-01-01

    Existing unemployment insurance systems in many OECD countries involve a ceiling on insurable earnings. The result is lower replacement rate for employees with relatively high earnings. This paper examines whether replacement rates should decrease as the level of earnings rises. The framework is a search equilibrium model where wages are determined by Nash bargaining between firms and workers, job search intensity is endogenous and workers are heterogeneous. The analysis suggests higher repla...

  10. THE ACCURACY OF EARNINGS FORECAST AND POST-IPO EARNINGS MANAGEMENT

    Yanthi Hutagaol

    2017-03-01

    Full Text Available Prior studies showed that before IPO, many companies conducted earnings management in order to attractpotential investors through impressive earnings figures. This study aimed to investigate the tendency of earningsmanagement practice post - IPO. This practice of earnings management was motivated to preserve managers’reputation in achieving their earnings forecasts. Using a total of 165 IPOs in IDX during year 2000-2010, thisstudy employed descriptive analyses to identify the earnings management differences within the sample. A crosssectionanalysis was conducted to test the difference of earnings management indicator among the forecasters.Then, controlling for audit quality, ownership, firm size, and firm leverage, a regression analysis was performedto test the impact of earnings forecasts accuracy on the earnings management. The result of this research showedthat there was an indication that the forecasters conducted more earnings management than the non-forecasters.The study found that forecast accuracy was significantly related to managers’ behavior to manage post-IPOearnings. Further analysis showed that optimistic forecasters tended to engage more in more earning managementthan conservative forecasters. The cross section analysis confirmed that optimistic earnings forecast strengthenedthe relationship of forecast accuracy and post-IPO earnings management, while high audit quality failed toweaken it.

  11. E-expertise modern collective intelligence

    Gubanov, Dmitry; Novikov, Dmitry; Raikov, Alexander

    2014-01-01

      This book focuses on organization and mechanisms of expert decision-making support using modern information and communication technologies, as well as information analysis and collective intelligence technologies (electronic expertise or simply e-expertise). Chapter 1 (E-Expertise) discusses the role of e-expertise in decision-making processes. The procedures of e-expertise are classified, their benefits and shortcomings are identified, and the efficiency conditions are considered. Chapter 2 (Expert Technologies and Principles) provides a comprehensive overview of modern expert technologies. A special emphasis is placed on the specifics of e-expertise. Moreover, the authors study the feasibility and reasonability of employing well-known methods and approaches in e-expertise. Chapter 3 (E-Expertise: Organization and Technologies) describes some examples of up-to-date technologies to perform e-expertise. Chapter 4 (Trust Networks and Competence Networks) deals with the problems of expert finding and grouping...

  12. Ownership balance, supervisory efficiency of independent directors and the quality of management earnings forecasts

    Yunling Song

    2013-06-01

    Full Text Available In the Chinese securities market, with its characteristics of influence through personal relationships (Guanxi and underdeveloped standards of law and enforcement, can independent directors play the supervisory role expected by securities regulators? In this study we use the degree of precision and accuracy in corporate earnings forecasts as proxies for the quality of information disclosure by listed companies and examine the supervisory efficiency of independent directors with respect to information disclosure. Using data from 2007 to 2009, we find that in the absence of ownership balance, independent directors have a significant positive effect on the accuracy of management forecasts. In addition, the personal backgrounds of independent directors have specific effects on management earnings forecasts. Directors with certified public accountant (CPA expertise significantly improve the precision of management forecasts. However, directors with industrial expertise significantly reduce the precision of management forecasts. In other words, having directors with CPA expertise improves the independence of boards, but having independent directors with industrial expertise has the opposite effect.

  13. Expertise synthesis on the CSPE

    Blonde, G.; Poizat, F.

    2008-01-01

    This document presents a synthesis of the results of an expertise realized on the CSPE, the compensation tax of the electric public service. This tax concerns the management of the electricity production additional costs in isolated areas, the solidarity, a policy to favor the energy efficiency and the renewable energies. The document explains the historical aspects of the tax elaboration, its financial importance, the consequences and the impacts on the competition. (A.L.B.)

  14. Insult to Injury: Disability, Earnings, and Divorce

    Singleton, Perry

    2012-01-01

    This study measures the longitudinal effect of disability on earnings, marriage, and divorce. The data come from the Survey of Income and Program Participation matched to administrative data on longitudinal earnings. Using event-study methods, the results show that the onset of a work-preventing disability is associated with a precipitous decline…

  15. The Earnings Gap between Women and Men.

    Women's Bureau (DOL), Washington, DC.

    The size of the earnings gap between men and women has not changed substantially in recent years. The sustained earnings differential contrasts significantly with recent gains women have made in the job market. Several factors contribute to the wage differences: (1) The majority of women are in lower-paying occupations and lower-status jobs even…

  16. Earnings progression, human capital and incentives

    Frederiksen, Anders

    progression by investigating the effects of on-the-job human capital acquisition, explicit short-run incentives and career concern incentives on earnings progression. The model leads to predictions about the incentive structure and the progression in both cross-sectional and individual earnings which...

  17. 20 CFR 404.452 - Reports to Social Security Administration of earnings; wages; net earnings from self-employment.

    2010-04-01

    ... earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; net earnings from self-employment. (a) Reporting requirements and conditions under which a report of earnings, that is, wages and/or net earnings from self-employment, is required. (1) If you have not reached...

  18. Operação de Glenn bidirecional Bidirectional Glenn anastomosis

    Paulo Chaccur

    1992-09-01

    Full Text Available A cirurgia de Gleen bidirecional tem sido empregadacomo uma opção ao tratamento cirúrgico de pacientes considerados candidatos "não ideais" à cirurgia de derivação átrio-pulmonar. A operação consiste na anastomose da veia cava superior com a artéria pulmonar (anastomose término-lateral, permitindo o fluxo sanguíneo também para o pulmão contra-lateral. A partir de janeiro de 1990 até fevereiro de 1992, 20 pacientes foram operados em nosso Serviço, com idade variando de 5 meses a 8 anos (média de 37,7 meses. Oito pacientes eram do sexo feminino e o peso variou de 6,3 a 18,8 Kg (média - 12,4 kg. A indicação cirúrgica foi considerada primária em 10 casos. Sete casos de atresia tricúspide e 3 de ventrículo único, que apresentavam acentuada diminuição do fluxo pulmonar e não eram candidatos a correção total funcional. Os demais pacientes tiveram a indicação considerada secundária, ou seja, já haviam sido submetidos a operação de shunt artério-venoso, cerclagem do tranco pulmonar, ou atriosseptostomia, 8 casos de atresia tricúspide, 3 de ventrículo único com estenose ou cerclagem pulmonar e 1 caso de DVSVD com ventrículo superior-inferior. A operação foi realizada com desvio da veia cava-átrio direito em 12 casos e com o uso de CEC em 8. Durante o procedimento cirúrgico, os pacientes foram monitorizados com oxímetro pulsátil e a saturação de oxigênio média pré-correção foi de 75,5% (71% a 86% e após, de 95% (91% a 98%. Não ocorreu óbito hospitalar e o único óbito tardio foi devido a infecção pulmonar no 2º mês de pós-operatório. Achamos, portanto, que a operação de Glenn bidirecional estará bem indicada como primeira etapa da correção definitiva, pois não aumenta o trabalho cardíaco e a resistência vascular pulmonar não produz distorções em artéria pulmonar como shunt tipo Blalock-Taussig.The bidirectional Glenn anastomosis has bee used as an effective mean of palliating

  19. Intraoccupational Earnings Inequality. Human Capital and Institutional Determinants.

    Lorence, Jon

    1987-01-01

    Examines the distribution of earnings within occupations. Finds that these are more widely distributed than earnings among differing occupations. Suggests some gender differences in the processes generating earnings disparities within occupations. (CH)

  20. Impact of contributions of Glenn T. Seaborg on nuclear science

    Hoffman, Darleane C.

    2000-01-01

    Glenn Theodore Seaborg (1912-199) was a world-renowned nuclear chemist, a Nobel Laureate in chemistry in 1951, co-discoverer of plutonium and nine other transuranium elements, Chairman of the U.S. Atomic Energy Commission from 1961-71, scientific advisor to ten U.S. presidents, active in national and international professional societies, an advocate for nuclear power as well as for a comprehensive nuclear test ban treaty, a prolific writer, an avid hiker, environmentalist, and sports enthusiast. He was known and esteemed not only by chemists and other scientists throughout the world, but also by lay people, politicians, statesmen, and students of all ages. This memorial includes a brief glimpse of Glenn Seaborg's early life and education, describes some of his major contributions to nuclear science over his long and fruitful career, and highlights the profound impact of his contributions on nuclear science, both in the U.S. and in the international community

  1. Impact of contributions of Glenn T. Seaborg on nuclear science

    Hoffman, Darleane C.

    2000-12-26

    Glenn Theodore Seaborg (1912-199) was a world-renowned nuclear chemist, a Nobel Laureate in chemistry in 1951, co-discoverer of plutonium and nine other transuranium elements, Chairman of the U.S. Atomic Energy Commission from 1961-71, scientific advisor to ten U.S. presidents, active in national and international professional societies, an advocate for nuclear power as well as for a comprehensive nuclear test ban treaty, a prolific writer, an avid hiker, environmentalist, and sports enthusiast. He was known and esteemed not only by chemists and other scientists throughout the world, but also by lay people, politicians, statesmen, and students of all ages. This memorial includes a brief glimpse of Glenn Seaborg's early life and education, describes some of his major contributions to nuclear science over his long and fruitful career, and highlights the profound impact of his contributions on nuclear science, both in the U.S. and in the international community.

  2. Wine Expertise Predicts Taste Phenotype.

    Hayes, John E; Pickering, Gary J

    2012-03-01

    Taste phenotypes have long been studied in relation to alcohol intake, dependence, and family history, with contradictory findings. However, on balance - with appropriate caveats about populations tested, outcomes measured and psychophysical methods used - an association between variation in taste responsiveness and some alcohol behaviors is supported. Recent work suggests super-tasting (operationalized via propylthiouracil (PROP) bitterness) not only associates with heightened response but also with more acute discrimination between stimuli. Here, we explore relationships between food and beverage adventurousness and taste phenotype. A convenience sample of wine drinkers (n=330) were recruited in Ontario and phenotyped for PROP bitterness via filter paper disk. They also filled out a short questionnaire regarding willingness to try new foods, alcoholic beverages and wines as well as level of wine involvement, which was used to classify them as a wine expert (n=110) or wine consumer (n=220). In univariate logisitic models, food adventurousness predicted trying new wines and beverages but not expertise. Likewise, wine expertise predicted willingness to try new wines and beverages but not foods. In separate multivariate logistic models, willingness to try new wines and beverages was predicted by expertise and food adventurousness but not PROP. However, mean PROP bitterness was higher among wine experts than wine consumers, and the conditional distribution functions differed between experts and consumers. In contrast, PROP means and distributions did not differ with food adventurousness. These data suggest individuals may self-select for specific professions based on sensory ability (i.e., an active gene-environment correlation) but phenotype does not explain willingness to try new stimuli.

  3. 40 CFR 1508.26 - Special expertise.

    2010-07-01

    ... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Special expertise. 1508.26 Section 1508.26 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY TERMINOLOGY AND INDEX § 1508.26 Special expertise. Special expertise means statutory responsibility, agency mission, or related program...

  4. Earnings management, corporate governance and expense sticki

    Shuang Xue

    2016-03-01

    Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.

  5. How do nonprofit hospitals manage earnings?

    Leone, Andrew J; Van Horn, R Lawrence

    2005-07-01

    We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

  6. The mediatization of health expertise

    Christensen, Christa Lykke

    2016-01-01

    , the article is informed by ‘mediatization’ theory and demonstrates how television influences changes to the discursive construction of Health and health expertise in factual programming in this 20-year period. The analysis demonstrates how early factual programmes were dominated by information on illness......This article concerns the Danish public service broadcaster, Danmark Radio, and the programmes on health it produced from 1990 to 2010. It applies a historical perspective and, methodologically, the study is based on a qualitative content analysis of selected health programmes. Theoretically...

  7. Overview of NASA Glenn Aero/Mobile Communications Demonstrations

    Brooks, David; Hoder, Doug; Wilkins, Ryan

    2004-01-01

    The Glenn Research Center at Lewis Field (GRC) has been involved with several other NASA field centers on various networking and RF communications demonstrations and experiments since 1998. These collaborative experiments investigated communications technologies new to aviation, such as wideband Ku satcom, L-band narrowband satcom, and IP (Internet Protocol), using commercial off-the-shelf (COTS) components These technologies can be used to distribute weather and hazard data, air traffic management and airline fleet management information, and passenger cabin Internet service.

  8. Overview of NASA Glenn Aero/Mobile Communication Demonstrations

    Brooks, David; Hoder, Doug; Wilkins, Ryan

    2004-01-01

    The Glenn Research Center at Lewis Field (GRC) has been involved with several other NASA field centers on various networking and RF communications demonstrations and experiments since 1998. These collaborative experiments investigated communications technologies new to aviation, such as wideband Ku satcom, L-band narrowband satcom, and IP (Internet Protocol), using commercial off-the-shelf (COTS) components These technologies can be used to distribute weather and hazard data, air traffic management and airline fleet management information, and passenger cabin Internet service.

  9. Earnings Management: Obvious Phenomenon in Albanian Market

    Teuta Llukani

    2013-07-01

    This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives.

  10. Hawaii Bottomfish Cost-Earnings Survey 2010

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Main Hawaiian Islands bottomfish fishery for the 2010 operating year. Data collected include fisher classification,...

  11. Marianas Boat Fishing Cost Earnings Study 2011

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the boat based fishing in the Mariana Archipelago fielded in 2011. Data collected include fisher classification, vessel...

  12. Racial Earnings Differentials and Performance Pay

    Heywood, John S.; O'Halloran, Patrick L.

    2005-01-01

    A comparative analysis between output-based payment and time rates payment is presented. It is observed that racial or gender earnings discrimination is more likely in time rates payment and supervisory evaluations.

  13. Cost Earnings Data 1993 - Hawaii Longline

    National Oceanic and Atmospheric Administration, Department of Commerce — These data were collected to support the first cost-earnings study of this fleet. Operational and vessel costs were collected by in-person interviews with vessel...

  14. Office of Personnel Management (OPM) Earnings

    Social Security Administration — Each year the Office of Personnel Management (OPM) sends SSA a file to be verified and matched against the Master Earnings File (MEF) and Employer Information File...

  15. Hawaii Charter Fishing Cost Earnings Survey 2012

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the main Hawaiian Island Charter fishing fleet in 2012. Data collected include fisher classification, vessel...

  16. Informativeness of accounting earnings in family firms

    DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ

    2009-01-01

    This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...

  17. Self-Employment, Earnings, and Sexual Orientation

    Jepsen, Christopher; Jepsen, Lisa K.

    2017-01-01

    Although many studies document differences by sexual orientation in earnings and other labor-market outcomes, little is known about differences in self-employment. Our study contributes to both the self-employment literature and sexual-orientation literature by analyzing differences in self-employment rates and earnings by sexual orientation. Gay men are less likely to be self-employed than married men, whereas lesbians are equally likely to be self-employed as married women. We find that gay...

  18. Disparities in earnings and education in India

    Rani, P. Geetha

    2014-01-01

    This paper studies the impact of different levels of education, religion, caste as well as the impact of living in urban and rural communities on earnings in India. Besides these conventional stratification, yet another academic caste which influence earnings-the English language ability, is also examined. The paper uses a large cross-section sample of India Human Development Survey to estimate Mincer and augmented Mincer equations. The rates of return estimates obtained in these data and met...

  19. Earnings Quality Measures and Excess Returns.

    Perotti, Pietro; Wagenhofer, Alfred

    2014-06-01

    This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. We examine persistence, predictability, two measures of smoothness, abnormal accruals, accruals quality, earnings response coefficient and value relevance. For a large sample of US non-financial firms over the period 1988-2007, we show that all measures except for smoothness are negatively associated with absolute excess returns, suggesting that smoothness is generally a favorable attribute of earnings. Accruals measures generate the largest spread in absolute excess returns, followed by smoothness and market-based measures. These results lend support to the widespread use of accruals measures as overall measures of earnings quality in the literature.

  20. EARNINGS MANAGEMENT IN U.S. HOSPITALS.

    Dong, Gang Nathan

    2016-01-01

    This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior. From the CMS Cost Reports we collected hospital financial data of all U.S. hospitals that request reimbursement from the federal government for treating Medicare patients, and regress discretionary accruals on hospital size, profitability, asset liquidity, operating efficiency, labor cost, and ownership. Hospitals with higher profit margin, current ratio, working capital, days of patient receivables outstanding and total wage are associated with more earnings management, whereas those with larger size and higher debt level, asset turnover, days cash on hand, fixed asset age are associated with lower level of earnings manipulation. Additionally, managers of non-profit hospitals are more likely to undertake some form of window-dressing by manipulating accounting accruals without changing business models or pricing strategies than their public hospital counterparts. We provide direct evidence of the use of discretionary accruals to manage financial earnings among U.S. hospitals and the finding has profound policy implications in terms of assessing the pervasiveness of accounting manipulation and the overall integrity of financial reporting in this very special public and quasi-public service sector.

  1. Perceptual learning and human expertise.

    Kellman, Philip J; Garrigan, Patrick

    2009-06-01

    We consider perceptual learning: experience-induced changes in the way perceivers extract information. Often neglected in scientific accounts of learning and in instruction, perceptual learning is a fundamental contributor to human expertise and is crucial in domains where humans show remarkable levels of attainment, such as language, chess, music, and mathematics. In Section 2, we give a brief history and discuss the relation of perceptual learning to other forms of learning. We consider in Section 3 several specific phenomena, illustrating the scope and characteristics of perceptual learning, including both discovery and fluency effects. We describe abstract perceptual learning, in which structural relationships are discovered and recognized in novel instances that do not share constituent elements or basic features. In Section 4, we consider primary concepts that have been used to explain and model perceptual learning, including receptive field change, selection, and relational recoding. In Section 5, we consider the scope of perceptual learning, contrasting recent research, focused on simple sensory discriminations, with earlier work that emphasized extraction of invariance from varied instances in more complex tasks. Contrary to some recent views, we argue that perceptual learning should not be confined to changes in early sensory analyzers. Phenomena at various levels, we suggest, can be unified by models that emphasize discovery and selection of relevant information. In a final section, we consider the potential role of perceptual learning in educational settings. Most instruction emphasizes facts and procedures that can be verbalized, whereas expertise depends heavily on implicit pattern recognition and selective extraction skills acquired through perceptual learning. We consider reasons why perceptual learning has not been systematically addressed in traditional instruction, and we describe recent successful efforts to create a technology of perceptual

  2. Perceptual learning and human expertise

    Kellman, Philip J.; Garrigan, Patrick

    2009-06-01

    We consider perceptual learning: experience-induced changes in the way perceivers extract information. Often neglected in scientific accounts of learning and in instruction, perceptual learning is a fundamental contributor to human expertise and is crucial in domains where humans show remarkable levels of attainment, such as language, chess, music, and mathematics. In Section 2, we give a brief history and discuss the relation of perceptual learning to other forms of learning. We consider in Section 3 several specific phenomena, illustrating the scope and characteristics of perceptual learning, including both discovery and fluency effects. We describe abstract perceptual learning, in which structural relationships are discovered and recognized in novel instances that do not share constituent elements or basic features. In Section 4, we consider primary concepts that have been used to explain and model perceptual learning, including receptive field change, selection, and relational recoding. In Section 5, we consider the scope of perceptual learning, contrasting recent research, focused on simple sensory discriminations, with earlier work that emphasized extraction of invariance from varied instances in more complex tasks. Contrary to some recent views, we argue that perceptual learning should not be confined to changes in early sensory analyzers. Phenomena at various levels, we suggest, can be unified by models that emphasize discovery and selection of relevant information. In a final section, we consider the potential role of perceptual learning in educational settings. Most instruction emphasizes facts and procedures that can be verbalized, whereas expertise depends heavily on implicit pattern recognition and selective extraction skills acquired through perceptual learning. We consider reasons why perceptual learning has not been systematically addressed in traditional instruction, and we describe recent successful efforts to create a technology of perceptual

  3. Geographic Differences in the Earnings of Economics Majors

    Winters, John V.; Xu, Weineng

    2014-01-01

    Economics has been shown to be a relatively high-earning college major, but geographic differences in earnings have been largely overlooked. The authors of this article use the American Community Survey to examine geographic differences in both absolute earnings and relative earnings for economics majors. They find that there are substantial…

  4. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    2010-04-01

    ..., Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts...

  5. 48 CFR 52.234-4 - Earned Value Management System.

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system (EVMS...

  6. Studying Real-World Perceptual Expertise

    Jianhong eShen

    2014-08-01

    Full Text Available Significant insights into visual cognition have come from studying real-world perceptual expertise. Many have previously reviewed empirical findings and theoretical developments from this work. Here we instead provide a brief perspective on approaches, considerations, and challenges to studying real-world perceptual expertise. We discuss factors like choosing to use real-world versus artificial object domains of expertise, selecting a target domain of real-world perceptual expertise, recruiting experts, evaluating their level of expertise, and experimentally testing experts in the lab and online. Throughout our perspective, we highlight expert birding (also called birdwatching as an example, as it has been used as a target domain for over two decades in the perceptual expertise literature.

  7. How Sensitive is Intergenerational Earnings Mobility to Different Measures?

    Hussain, Mohammad Azhar; D. Munk, Martin; Bonke, Jens

    2008-01-01

    The article provides various estimates of intergenerational earnings mobility based on Danish administrative register information. The aim is to calculate how sensitive the results are to different earning periods, age brackets, and earning components enabling the most accurate cross country comp...... find that intergenerational earnings mobility from father to son in Denmark is on the same level as in Sweden, Norway, and Finland, whereas the intergenerational earnings mobility in all the Nordic countries is found higher than in the UK and USA....

  8. Using the Pareto Distribution to Improve Estimates of Topcoded Earnings

    Philip Armour; Richard V. Burkhauser; Jeff Larrimore

    2014-01-01

    Inconsistent censoring in the public-use March Current Population Survey (CPS) limits its usefulness in measuring labor earnings trends. Using Pareto estimation methods with less-censored internal CPS data, we create an enhanced cell-mean series to capture top earnings in the public-use CPS. We find that previous approaches for imputing topcoded earnings systematically understate top earnings. Annual earnings inequality trends since 1963 using our series closely approximate those found by Kop...

  9. Stock Prices and Earnings: A History of Research

    Patricia M. Dechow; Richard G. Sloan; Jenny Zha

    2014-01-01

    Copyright © 2014 by Annual Reviews. All rights reserved. Accounting earnings summarize periodic corporate financial performance and are key determinants of stock prices. We review research on the usefulness of accounting earnings, including research on the link between accounting earnings and firm value and research on the usefulness of accounting earnings relative to other accounting and nonaccounting information. We also review research on the features of accounting earnings that make them ...

  10. NASA Glenn Research Center Experience with "LENR Phenomenon"

    Wrbanek, Susan Y.; Fralick, Gustave C.; Wrbanek, John D.; Niedra, Janis M.

    2012-01-01

    Since 1989 NASA Glenn Research Center (GRC) has performed some small-scale limited experiments that show evidence of effects claimed by some to be evidence of Low Energy Nuclear Reactions (LENR). The research at GRC has involved observations and work on measurement techniques for observing the temperature effects in reactions of isotopes of hydrogen with palladium hydrides. The various experiments performed involved loading Pd with gaseous H2 and D2, and exposing Pd thin films to multi-bubble sonoluminescence in regular and deuterated water. An overview of these experiments and their results will be presented.

  11. NASA Glenn Research Center Experience with LENR Phenomenon

    Wrbanek, Susan Y.; Fralick, Gustave C.; Wrbanek, John D.; Niedra, Janis M.

    2012-01-01

    Since 1989 NASA Glenn Research Center (GRC) has performed some small-scale limited experiments that show evidence of effects claimed by some to be evidence of Low Energy Nuclear Reactions (LENR). The research at GRC has involved observations and work on measurement techniques for observing the temperature effects in reactions of isotopes of hydrogen with palladium hydrides. The various experiments performed involved loading Pd with gaseous H2 and D2, and exposing Pd thin films to multi-bubble sonoluminescence in regular and deuterated water. An overview of these experiments and their results will be presented.

  12. Multimillion Dollar Construction Project Completed in Glenn's Icing Research Tunnel

    Kevdzija, Susan L.

    2001-01-01

    Over the last year, the Glenn Research Center's Icing Research Tunnel (IRT) underwent a major $5.2 million rehabilitation project as part of the Construction of Facilities program. The scope of the project included redesign and replacement of the 55-yr-old heat exchanger, the addition of fan outlet guide vanes for flow conditioning downstream of the 25-ft-diameter fan, and redesign and replacement of the C and D corner-turning vanes. The purpose of the rehabilitation was to replace old portions of the infrastructure and to improve the aerodynamic flow quality in the tunnel.

  13. Musical expertise and second language learning.

    Chobert, Julie; Besson, Mireille

    2013-06-06

    Increasing evidence suggests that musical expertise influences brain organization and brain functions. Moreover, results at the behavioral and neurophysiological levels reveal that musical expertise positively influences several aspects of speech processing, from auditory perception to speech production. In this review, we focus on the main results of the literature that led to the idea that musical expertise may benefit second language acquisition. We discuss several interpretations that may account for the influence of musical expertise on speech processing in native and foreign languages, and we propose new directions for future research.

  14. Cameco sees improved earnings through nine months

    1991-01-01

    Cameco Corporation says it had net earnings of $29 million in the first nine months of this year, compared to a profit of $5.4 million in the same period last year. The 1990 earnings do not include a $60.2 million gain on the sale of Cameco's Rabbit Lake assets. The increased earnings, the company says, reflected lower interest expense, gains on foreign exchange and improved product margins. Uranium concentrate sales volumes were virtually unchanged from last year, but sales revenues rose 5.6%, largely due to the mix of contracts, as Cameco continued to avoid the spot market, as it has since 1988, in favour of seeking longer term contracts at better prices

  15. Designing Education for Professional Expertise Development

    Elvira, Quincy; Imants, Jeroen; Dankbaar, Ben; Segers, Mien

    2017-01-01

    How to facilitate learning by novices (students) on their road to expertise has attracted the attention of a vast number of researchers in cognitive and educational psychology as well in the field of learning and instruction. Although many studies have investigated the phenomenon of expertise development, the implications of the findings for…

  16. Post-earnings announcement drift in Greece

    Forbes, William; Giannopoulos, George

    2015-01-01

    This paper presents evidence regarding the post-earnings announcement drift (PEAD) anomaly for the Greek market in the years 2000–2006 (covering earnings announcements in the years 2001–2007). The impact of the introduction of International Financial Reporting Standards on the size and prevalence of the PEAD anomaly is examined. Unlike recent evidence for the US market we find PEAD to be\\ud alive and well, and of growing importance in our Greek sample. It may be the adoption of international ...

  17. Family migration and relative earnings potentials

    Foged, Mette

    2016-01-01

    of husband centered migration. Couples are more likely to migrate if household earnings potential is disproportionally due to one partner, and families react equally strongly to a male and a female relative advantage in educational earnings potential. These results are driven by households with a strong......A unitarian model of family migration in which families may discount wives’ private gains is used to derive testable predictions regarding the type of couples that select into migrating. The empirical tests show that gender neutral family migration cannot be rejected against the alternative...

  18. Anticorruption expertise of law-enforcement acts

    Sergey B. Polyakov

    2015-12-01

    Full Text Available Objective to substantiate public necessity to define the subject methodological and organizational capabilities of anticorruption expertise of law enforcement acts. Methods universal dialecticmaterialistic method was used to study the needs in anticorruption expertise of law enforcement acts in the mechanism of legal regulation based on it general scientific and special formal legal and comparative legal methods of research used for the definition of subjectmatter of the proposed expertise. Results the value of anticorruption expertise of law enforcement was shown corruption factors and corruption indicators enabling legislation were identified ways of conducting such examinations were proposed. Scientific novelty the article examines the need and the subject proposes methods of a new type of anticorruption expertise. Practical significance the conditions of corruption are defined which are created in law enforcement activities and methods for their detection are proposed. nbsp

  19. Astronaut John Glenn with artist who painted 'Friendship 7' on capsule

    1962-01-01

    Astronaut John H. Glenn Jr., pilot of the Mercury-Atlas 6 'Friendship 7' mission, is suited up and seated beside his capsule during preflight activity at Cape Canaveral. Glenn is shown with artist Cecilia Bibby who painted the name 'Friendship 7' on his Mercury spacecraft.

  20. Using historic earnings to value hydro energy

    Robson, I.A.; Whittington, H.W.

    1993-01-01

    This article briefly presents a technique for assigning a value to the water held in and removed from the hydro reservoir. Using historic earnings as the basis for a series of equations, it aims to give engineers trading energy a reliable means of placing a value on what is effectively a ''free'' resource. (Author)

  1. Japan's Teachers Earn Tenure on Day One

    Ahn, Ruth; Asanuma, Shigeru; Mori, Hisayoshi

    2016-01-01

    Teachers in Japan earn tenure on their first day of employment--not after two years of experience based on evaluations of teaching performance or student test scores. This is almost too good to be true. If tenure is so easy to attain, how do the Japanese make sure their teachers, especially novice teachers hired with little teaching experience,…

  2. Analysts' earnings forecasts and international asset allocation

    Huijgen, Carel; Plantinga, Auke

    1999-01-01

    The aim of this paper is to investigate whether financial analysts’ earnings forecasts are informative from the viewpoint of allocating investments across different stock markets. Therefore we develop a country forecast indicator reflecting the analysts’ prospects for specific stock markets. The

  3. Enterprise Bargaining and the Gender Earnings Gap.

    Wooden, Mark

    1997-01-01

    Examination of the widening gender earnings gap in Australia indicates that women's wages continue to lag behind those of men. The main factor appears to be women's concentration in part-time work in enterprises where bargaining is less likely to occur. (JOW)

  4. Earnings Management and Valuation of Biological Assets

    Ricardo Luiz Menezes da Silva

    2015-01-01

    Full Text Available The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Brazilian companies that have adopted fair value based on the discounted cash flow method. The firms were investigated with regard to: a disclosure of the discount rate, b BM&FBovespa corporate governance levels; and c adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41. We analyzed 31 firms with significant biological assets from 2010 to 2012. The earnings management measurements were calculated according to the modified Jones, the Teoh, Welch and Wong (1998, and the KS models. The Mann-Whitney test of the means was applied and revealed evidence of greater earnings management for companies that use discounted cash flow, and the ones that least meet CPC 29 disclosure requirements, considering the KS model estimates. Regarding the other proposals, testing did not offer enough evidence of differences in discretionary accruals. In this sense, only hypotheses 1 and 4 are partially accepted, demanding more research in this area. We also present evidence in favor of adopting Exposure Draft ED/2013/08 Agriculture: Bearer Plants, Proposed amendments to IAS 16 and IAS 41, which proposes to measure biological assets at cost, because firms already following these rules showed lower earnings management in this study.

  5. Earnings and bank profitability in Nigeria

    John N. N. Ugoani

    2016-12-01

    Full Text Available Bank earnings in form of retained profit help in the capital formation of banks. This is critical because capital inadequacy is often a cause of bank failures. During the banking crisis in Nigeria the gross earnings of many banks diminished considerably due to frauds and bad management. For example, in 2009 the Central Bank of Nigeria revoked the operating licences of fourteen banks which had huge nonperforming loans and were making losses. The fragility in the Nigerian banking system in the 1990s and beyond was compounded due to wide spread poor corporate governance practices and imprudent lending that led to the erosion of gross earnings and profitability. The study employed the exploratory research design. Data analyses were done through description statistics and the regression technique using the statistical package for the social sciences. The regression result was Y = 4.926 + 1.877x meaning that with an increase of 1 percent in gross earnings bank profitability increases by 1.88 percent. This is the crux of the study.

  6. Voluntary Management Earnings Forecasts and Discretionary Accruals

    Gramlich, Jeffrey; Sørensen, Ole Vagn

    2004-01-01

    This paper seeks to determine whether Danish managers exercise discretionary accruals to reach earnings forecast targets they voluntarily specify in conjunction with initial public offerings (IPOs). Because the Danish accounting and legal environment is more permissive than the US, we use Denmark...

  7. Malleability and Machines: Glenn Gould and the Technological Self.

    Jones-Imhotep, Edward

    2016-04-01

    The Pianist Glenn Gould has often been portrayed as a musical idealist who embraced mundane recording media as a way of escaping the anxiety of the concert hall. In pursuing his musical ideals, however, Gould obsessed over material objects-the qualities of a chair, the action of piano keys, the placement of splices in magnetic tape. This paper argues that for him, the detailed properties of machines and electronic media were crucial, not just as tools for pursuing disembodied aesthetic aims, but as instruments and material sites for a moral project. Locating Gould's concerns among the techniques and technologies that inspired him, the concert hall he despised, and the jazz and chance music he tolerated, the paper explores how Gould's famed philosophy of technology was rooted in a "technological self" that tied morality and aesthetics, and intimacy and isolation, to concrete ideals for the kinds of people we ought to be.

  8. Glenn T. Seaborg and heavy ion nuclear science

    Loveland, W.

    1992-04-01

    Radiochemistry has played a limited but important role in the study of nucleus-nucleus collisions. Many of the important radiochemical studies have taken place in Seaborg's laboratory or in the laboratories of others who have spent time in Berkeley working with Glenn T. Seaborg. I will discuss studies of low energy deep inelastic reactions with special emphasis on charge equilibration, studies of the properties of heavy residues in intermediate energy nuclear collisions and studies of target fragmentation in relativistic and ultrarelativistic reactions. The emphasis will be on the unique information afforded by radiochemistry and the physical insight derived from radiochemical studies. Future roles of radiochemistry in heavy ion nuclear science also will be discussed

  9. 70 Years of Aeropropulsion Research at NASA Glenn Research Center

    Reddy, Dhanireddy R.

    2013-01-01

    This paper presents a brief overview of air-breathing propulsion research conducted at the NASA Glenn Research Center (GRC) over the past 70 years. It includes a historical perspective of the center and its various stages of propulsion research in response to the countrys different periods of crises and growth opportunities. GRCs research and technology development covered a broad spectrum, from a short-term focus on improving the energy efficiency of aircraft engines to advancing the frontier technologies of high-speed aviation in the supersonic and hypersonic speed regimes. This paper highlights major research programs, showing their impact on industry and aircraft propulsion, and briefly discusses current research programs and future aeropropulsion technology trends in related areas

  10. Overview of Stirling Technology Research at NASA Glenn Research Center

    Wilson, Scott D.; Schifer, Nicholas A.; Williams, Zachary D.; Metscher, Jonathan F.

    2016-01-01

    Stirling Radioisotope Power Systems (RPSs) are under development to provide power on future space science missions where robotic spacecraft will orbit, fly by, land, or rove using less than a quarter of the plutonium the currently available RPS uses to produce about the same power. NASA Glenn Research Center's newly formulated Stirling Cycle Technology Development Project (SCTDP) continues development of Stirling-based systems and subsystems, which include a flight-like generator and related housing assembly, controller, and convertors. The project also develops less mature technologies under Stirling Technology Research, with a focus on demonstration in representative environments to increase the technology readiness level (TRL). Matured technologies are evaluated for selection in future generator designs. Stirling Technology Research tasks focus on a wide variety of objectives, including increasing temperature capability to enable new environments, reducing generator mass and/or size, improving reliability and system fault tolerance, and developing alternative designs. The task objectives and status are summarized.

  11. The committee of scientific expertise coordination

    2003-01-01

    Placed under the MIES control, the Committee of scientific expertise coordination defines the needs, the contain and the planing of expertises realized in function of Climate national and international decisions and negotiations calendars. The Committee verifies the different expertises and offers the administrations, scientific tools and techniques useful for the negotiations. It can also define long-dated research needs which require the scientific community mobilization. This paper provides some document of the Committee: objectives, operating and priorities of the Committee, scenarios ''Factor 4'' and ''crack technology'', perceptions and practices, developing countries (China, India...), Euromed. (A.L.B.)

  12. Lifetime earnings for physicians across specialties.

    Leigh, J Paul; Tancredi, Daniel; Jerant, Anthony; Romano, Patrick S; Kravitz, Richard L

    2012-12-01

    Earlier studies estimated annual income differences across specialties, but lifetime income may be more relevant given physicians' long-term commitments to specialties. Annual income and work hours data were collected from 6381 physicians in the nationally representative 2004-2005 Community Tracking Study. Data regarding years of residency were collected from AMA FREIDA. Present value models were constructed assuming 3% discount rates. Estimates were adjusted for demographic and market covariates. Sensitivity analyses included 4 alternative models involving work hours, retirement, exogenous variables, and 1% discount rate. Estimates were generated for 4 broad specialty categories (Primary Care, Surgery, Internal Medicine and Pediatric Subspecialties, and Other), and for 41 specific specialties. The estimates of lifetime earnings for the broad categories of Surgery, Internal Medicine and Pediatric Subspecialties, and Other specialties were $1,587,722, $1,099,655, and $761,402 more than for Primary Care. For the 41 specific specialties, the top 3 (with family medicine as reference) were neurological surgery ($2,880,601), medical oncology ($2,772,665), and radiation oncology ($2,659,657). The estimates from models with varying rates of retirement and including only exogenous variables were similar to those in the preferred model. The 1% discount model generated estimates that were roughly 150% larger than the 3% model. There was considerable variation in the lifetime earnings across physician specialties. After accounting for varying residency years and discounting future earnings, primary care specialties earned roughly $1-3 million less than other specialties. Earnings' differences across specialties may undermine health reform efforts to control costs and ensure adequate numbers of primary care physicians.

  13. The quality of accruals and earnings - and the market pricing of earnings quality

    Schøler, Finn

    2004-01-01

    of some more specific company key accruals, where especially the two balance sheet accounts, inventory and accounts receivable, are of interest. This is documented and discussed by relating empirical measures of the quality of the different specific key-accruals as well as aggregated accruals quality vs......This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings....... The basic assumption is that the quality of accruals and earnings is decreasing as the magnitude of estimation errors in the accruals is increasing. The paper contributes to the literature on accrual (and earnings) quality by investigating not only the quality of aggregated accruals but also the quality...

  14. Earnings inequality and market work in husband-wife families

    Pencavel, John H.

    2006-01-01

    Constructing pseudo-panel data from successive Current Population Surveys, this paper analyzes earnings inequality in husband and wife families over the life cycle and over time. Particular attention is devoted to the role of labor supply in influencing measures of earnings inequality. Compact and accurate descriptions of earnings inequality are derived that facilitate the analysis of the effect of the changing market employment of wives on earnings inequality. The growing propensity of marri...

  15. Credibility of management earnings forecasts and future returns

    Norio Kitagawa; Akinobu Shuto

    2015-01-01

    This study investigates the effect of managerial discretion over their initial earnings forecasts on future performance. First, by estimating the discretionary portion of initial management earnings forecasts (defined as discretionary forecasts) based on the findings of fundamental analysis research, we find that firms with higher discretionary forecasts are more likely to miss their earnings forecast at the end of the fiscal year and revise their forecasts downward to meet their earnings for...

  16. Her earnings: Exploring variation in wives' earning contributions across six major Asian groups and Whites.

    Kulkarni, Veena S

    2015-07-01

    Previous research on understanding race-ethnic differentials in employment and economic contributions by married women has primarily focused on Blacks, Hispanics, or Whites. This study investigates variations in wives' earning contributions as measured by wives earnings as a proportion of total annual household earnings among six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese relative to native born non-Hispanic White. I disaggregate the six Asian groups by their ethnicity and nativity status. Using pooled data from 2009-2011 American Community Survey, the findings show significance of human capital, hours of paid labor market engagement and nativity status. There is strong and negative association between husbands' human capital and labor supply with wives' earning contributions suggesting near universality of male-breadwinner status. Notwithstanding the commonalities, there is significant intergroup diversity. While foreign born and native born Filipina wives despite their spouses' reasonably high human capital and work hours, contribute one of the highest shares, the same cannot be said for the Asian Indians and Japanese. For foreign born Asian Indian and to some extent Japanese women, their high human capital is not translated to high earning contribution after controlling for husband's human capital. Further, nativity status impacts groups differentially. Native born Vietnamese wives contribute the greatest. Overall, the findings underscore the relevance of employing multiple conceptual frameworks in understanding earning contributions of foreign and native born Asian wives belonging to the six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese. Copyright © 2015 Elsevier Inc. All rights reserved.

  17. The Importance of Domain-Specific Expertise in Creativity

    Baer, John

    2015-01-01

    Although creativity and expertise are related, they are nonetheless very different things. Expertise does not usually require creativity, but creativity generally does require a certain level of expertise. There are similarities in the relationships of both expertise and creativity to domains, however. Research has shown that just as expertise in…

  18. How to attain expertise in clinical communication?

    Wouda, Jan C.; van de Wiel, Harry B. M.

    2013-01-01

    Several factors complicate the attainment of expertise in clinical communication. Medical curricula and postgraduate training insufficiently provide the required learning conditions of deliberate practice to overcome these obstacles. In this paper we provide recommendations for learning objectives

  19. Preserving skills and expertise for nuclear safety

    Storey, P.

    2002-01-01

    Full text: For many decades to come the international nuclear sector will require a wide range of highly trained, experienced and competent personnel. However, with the decline in the availability of nuclear expertise which is being felt in many countries, maintaining safety competence for both the industry and the regulator becomes a difficult challenge. Assessing the extent of the decline now and predicting what is the likely need for expertise in the future is an important task for all countries. Assessment should take account of likely scenarios for change in the nuclear industry and should aim to identify areas of expertise most likely to be at risk. International Agencies are playing a key role in raising awareness about regulatory concern and are starting to coordinate response and exchange good practice. Regulatory responsibility for preserving skills and expertise and International Agency leadership are essential for a successful outcome to the issue. (author)

  20. Do managers manipulate earnings prior to management buyouts?

    Mao, Yaping; Renneboog, Luc

    2015-01-01

    To address the question as to whether managers intending to purchase their company by means of a levered buyout transaction manipulate earnings in order to buy their firm on the cheap, we study the different types of earnings management prior to the transaction: accrual management, real earnings

  1. 17 CFR 256.215 - Appropriated retained earnings.

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Appropriated retained earnings... UTILITY HOLDING COMPANY ACT OF 1935 Liabilities and Other Credit Accounts § 256.215 Appropriated retained earnings. This account shall include the amount of retained earnings which has been appropriated or set...

  2. 17 CFR 256.216 - Unappropriated retained earnings.

    2010-04-01

    ... retained earnings. This account shall include the balance, either debit or credit, arising from earnings... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Unappropriated retained earnings. 256.216 Section 256.216 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  3. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the amount of retained earnings that has been appropriated or...

  4. 48 CFR 252.234-7002 - Earned Value Management System.

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (APR 2008) (a) In the performance of this...

  5. 48 CFR 1852.234-2 - Earned Value Management System.

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Earned Value Management... and Clauses 1852.234-2 Earned Value Management System. As prescribed in 1834.203-70(b) insert the following clause: Earned Value Management System (NOV 2006) (a) In the performance of this contract, the...

  6. Earnings Differences between Women and Men. Facts on Working Women.

    Women's Bureau (DOL), Washington, DC.

    Although the gap between women's and men's wages differs slightly depending on how the gap is measured, no matter how they are measured, women's earnings are below those received by men in 97% of the occupations for which data are available. Since 1979, women's earnings have been climbing when compared with men's earnings, gaining steeply during…

  7. Does the competency attributes of board members’ enhance the monitoring of earning management? Evidence from a developing country

    Anas Najeeb Mosa Ghazalat

    2017-05-01

    Full Text Available The monitoring role of the board of directors has been extensively slammed as being ineffective since it depends on several factors. This study sheds light on some of the directors’ attributes and the impact on mitigating the opportunistic behaviour. By adopting different perspectives, we argued whether the directors with more expertise, tenure, outside directorships become more effective in mitigating the opportunistic behaviour. These attributes could have a curvilinear effect since such optimal attributes could improve the competency level of the directors. Hence, the board becomes more effective. Meanwhile, its effect could turn inversely to make the directors ineffective. This study adopted discretionary accruals as an indicator for earnings management. A sample of 114 service and industrial firms listed in Amman Stock Exchange (ASE from 2009-2015 were chosen for this study. Pooled OLS regression model is enlisted to avoid the inconsistently of the slope across individual units and time period. Results show that the directors with financial expertise are more effective to minimise the level of earnings management practices. Conversely, the independent directors with high tenure besides the higher directors with outside directorships are engaged with a high level of earnings management practices. This implies the existence of each of the friendliness hypothesis and the busyness hypothesis in the Jordanian market. Similarly, this also explains the weakness of the board of directors in complying to their monitoring role in the emerging markets in general

  8. Earnings Management and Corporate Social Responsibility

    Benjamin Uyagu

    2017-09-01

    Full Text Available This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.

  9. Must producers earn a resource rent?

    Austvik, Ole Gunnar

    2003-01-01

    In petroleum producing countries it has been a prevailing opinion that a resource rent should be earned by petroleum producers due to the commodities' non-renewable nature. An important element in this logic is that the supply of oil and natural gas is limited to relatively few places in the world. As the resources are exploited, the remaining reserves are reduced. What is extracted today cannot be extracted tomorrow. Rationing of the scarce resource takes place through pricing mechanisms. Due to the scarcity the consumers must pay a higher price than the marginal production costs, so that the amounts supplied and demanded become equal. Most producers of oil and gas and not just the ones that produce the cheapest, have therefore until now earned an economic rent

  10. E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

    Jagdish PATHAK

    2010-01-01

    Full Text Available A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

  11. Timing of Earnings and Capital Structure

    Miglo, Anton

    2014-01-01

    This paper shows that asymmetric information about the timing of earnings can affect corporate capital structure. It sheds some new light on two following questions: why may profitable firms be interested in issuing equity, and why does debt not necessarily signal a firm quality. These issues seem to be puzzling from the classical pecking-order theory or signalling theory point of view. The paper also contributes to the analysis of the link between debt-equity choice and subsequent performanc...

  12. Earnings Management and Corporate Social Responsibility

    Benjamin Uyagu; Alexander Olawumi Dabor

    2017-01-01

    This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fi...

  13. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    Pei-Hui Hsu; Youan (Robert) Lin

    2016-01-01

    Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010). In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms ...

  14. NASA Glenn's Single-Stage Axial Compressor Facility Upgraded

    Brokopp, Richard A.

    2004-01-01

    NASA Glenn Research Center's Single-Stage Axial Compressor Facility was upgraded in fiscal year 2003 to expand and improve its research capabilities for testing high-speed fans and compressors. The old 3000-hp drive motor and gearbox were removed and replaced with a refurbished 7000-hp drive motor and gearbox, with a maximum output speed of 21,240 rpm. The higher horsepower rating permits testing of fans and compressors with higher pressure ratio or higher flow. A new inline torquemeter was installed to provide an alternate measurement of fan and compressor efficiency, along with the standard pressure and temperature measurements. A refurbished compressor bearing housing was also installed with bidirectional rotation capability, so that a variety of existing hardware could be tested. Four new lubrication modules with backup capability were installed for the motor, gearbox, torquemeter, and compressor bearing housing, so that in case the primary pump fails, the backup will prevent damage to the rotating hardware. The combustion air supply line for the facility inlet air system was activated to provide dry air for repeatable inlet conditions. New flow conditioning hardware was installed in the facility inlet plenum tank, which greatly reduced the inlet turbulence. The new inlet can also be easily modified to accommodate 20- or 22-in.-diameter fans and compressors, so a variety of existing hardware from other facilities (such as Glenn's 9- by 15-Foot Low-Speed Wind Tunnel) can be tested in the Single-Stage Axial Compressor Facility. An exhaust line was also installed to provide bleed capability to remove the inlet boundary layer. To improve the operation and control of the facility, a new programmable logic controller (PLC) was installed to upgrade from hardwired relay logic to software logic. The PLC also enabled the usage of human-machine interface software to allow for easier operation of the facility and easier reconfiguration of the facility controls when

  15. Operating The Central Process Systems At Glenn Research Center

    Weiler, Carly P.

    2004-01-01

    As a research facility, the Glenn Research Center (GRC) trusts and expects all the systems, controlling their facilities to run properly and efficiently in order for their research and operations to occur proficiently and on time. While there are many systems necessary for the operations at GRC, one of those most vital systems is the Central Process Systems (CPS). The CPS controls operations used by GRC's wind tunnels, propulsion systems lab, engine components research lab, and compressor, turbine and combustor test cells. Used widely throughout the lab, it operates equipment such as exhausters, chillers, cooling towers, compressors, dehydrators, and other such equipment. Through parameters such as pressure, temperature, speed, flow, etc., it performs its primary operations on the major systems of Electrical Dispatch (ED), Central Air Dispatch (CAD), Central Air Equipment Building (CAEB), and Engine Research Building (ERB). In order for the CPS to continue its operations at Glenn, a new contract must be awarded. Consequently, one of my primary responsibilities was assisting the Source Evaluation Board (SEB) with the process of awarding the recertification contract of the CPS. The job of the SEB was to evaluate the proposals of the contract bidders and then to present their findings to the Source Selecting Official (SSO). Before the evaluations began, the Center Director established the level of the competition. For this contract, the competition was limited to those companies classified as a small, disadvantaged business. After an industry briefing that explained to qualified companies the CPS and type of work required, each of the interested companies then submitted proposals addressing three components: Mission Suitability, Cost, and Past Performance. These proposals were based off the Statement of Work (SOW) written by the SEB. After companies submitted their proposals, the SEB reviewed all three components and then presented their results to the SSO. While the

  16. Earning management in Brazilian financial institutions

    Adriana Bruscato Bortoluzzo

    2016-06-01

    Full Text Available ABSTRACT The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there are discretionary factors involved in the reporting of a financial institution's profitability. Credit provisioning guidelines for Brazilian financial institutions are described in Resolution 2682/99 of the National Monetary Council (Conselho Monetário Nacional. Because of the discretion allowed in this resolution, loan loss provision is used as instrument of earnings management, which is not an illegal practice, but this behavior does affect the risk perception of agents and analysts, and they should be aware of it and understand it. We found that credit provisioning is used as an earnings management mechanism to smooth the net income of Brazilian financial institutions. Brazilian banks tend to avoid not only negative net income pre-loan loss provisions and taxes, but also negative net income pre-loan loss provisions and taxes in relation to the previous period. Contrary to the previous studies, it is not clear if banks avoid lower net income pre-loan loss provisions and taxes than a given peer group.

  17. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    Pei-Hui Hsu

    2016-04-01

    Full Text Available Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010. In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms with more Level 3 assets and liabilities (i.e., less value relevant fair value measurement are more likely to recognize positive unrealized gains to meet or beat analyst forecast target. In addition, we find that only firms with weak corporate governance disclose more Level 3 fair value liabilities and recognize unrealized gains into reported earnings to meet or beat analyst forecast target. This evidence suggests that managers manipulate the disclosure of fair value measurement in order to manage reported earnings via the adoption of fair value option.

  18. Extended Operation of Stirling Convertors at NASA Glenn Research Center

    Oriti, Salvatore, M.

    2012-01-01

    NASA Glenn Research Center (GRC) has been supporting development of free-piston Stirling conversion technology for spaceflight electrical power generation since 1999. GRC has also been supporting the development of the Advanced Stirling Radioisotope Generator (ASRG) since 2006. A key element of the ASRG project is providing life, reliability, and performance data for the Advanced Stirling Convertor (ASC). The Thermal Energy Conversion branch at GRC is conducting extended operation of several free-piston Stirling convertors. The goal of this effort is to generate long-term performance data (tens of thousands of hours) on multiple units to build a life and reliability database. Currently, GRC is operating 18 convertors. This hardware set includes Technology Demonstration Convertors (TDCs) from Infinia Corporation, of which one pair (TDCs #13 and #14) has accumulated over 60,000 hr (6.8 years) of operation. Also under test are various Sunpower, Inc. convertors that were fabricated during the ASC development activity, including ASC-0, ASC-E (including those in the ASRG engineering unit), and ASC-E2. The ASC-E2s also completed, or are in progress of completing workmanship vibration testing, performance mapping, and extended operation. Two ASC-E2 units will also be used for durability testing, during which components will be stressed to levels above nominal mission usage. Extended operation data analyses from these tests are covered in this paper.

  19. Using Highlighting to Train Attentional Expertise.

    Roads, Brett; Mozer, Michael C; Busey, Thomas A

    2016-01-01

    Acquiring expertise in complex visual tasks is time consuming. To facilitate the efficient training of novices on where to look in these tasks, we propose an attentional highlighting paradigm. Highlighting involves dynamically modulating the saliency of a visual image to guide attention along the fixation path of a domain expert who had previously viewed the same image. In Experiment 1, we trained naive subjects via attentional highlighting on a fingerprint-matching task. Before and after training, we asked subjects to freely inspect images containing pairs of prints and determine whether the prints matched. Fixation sequences were automatically scored for the degree of expertise exhibited using a Bayesian discriminative model of novice and expert gaze behavior. Highlighted training causes gaze behavior to become more expert-like not only on the trained images but also on transfer images, indicating generalization of learning. In Experiment 2, to control for the possibility that the increase in expertise is due to mere exposure, we trained subjects via highlighting of fixation sequences from novices, not experts, and observed no transition toward expertise. In Experiment 3, to determine the specificity of the training effect, we trained subjects with expert fixation sequences from images other than the one being viewed, which preserves coarse-scale statistics of expert gaze but provides no information about fine-grain features. Observing at least a partial transition toward expertise, we obtain only weak evidence that the highlighting procedure facilitates the learning of critical local features. We discuss possible improvements to the highlighting procedure.

  20. Development of professional expertise in optometry.

    Faucher, Caroline

    2011-04-01

    Development of professional expertise is the gradual transition from novice to expert within a profession. Studies on expertise in the profession of optometry have never been published. However, many studies have been performed in other health professions (e.g., nursing, medicine, physical therapy, occupational therapy). This report is an overview of the development of professional expertise that will highlight some applications for optometry. A 5-level scale of professional expertise development, divided into 2 parts, is described. The first part is the progression of students during their professional studies (novice, intermediate, competent). The second part is the professional development occurring during the practice years (advanced, expert). Personal and collective efforts are required to foster the progression toward expertise. Great interest for the profession, motivation, and deliberate practice are individual attitudes that help this progression. The "optometric community of practice," by means of university (professional) training, continuing education, and collaboration between colleagues, also contributes to this process. Professional development is an integral part of the Optometric Oath. Each clinical case is a potential learning experience contributing to one's professional development. Optometrists' attitudes are predominant factors in the progression from one level to another. Copyright © 2011 American Optometric Association. Published by Elsevier Inc. All rights reserved.

  1. A new rejection of moral expertise.

    Cowley, Christopher

    2005-01-01

    There seem to be two clearly-defined camps in the debate over the problem of moral expertise. On the one hand are the "Professionals", who reject the possibility entirely, usually because of the intractable diversity of ethical beliefs. On the other hand are the "Ethicists", who criticise the Professionals for merely stipulating science as the most appropriate paradigm for discussions of expertise. While the subject matter and methodology of good ethical thinking is certainly different from that of good clinical thinking, they argue, this is no reason for rejecting the possibility of a distinctive kind of expertise in ethics, usually based on the idea of good justification. I want to argue that both are incorrect, partly because of the reasons given by one group against the other, but more importantly because both neglect what is most distinctive about ethics: that it is personal in a very specific way, without collapsing into relativism.

  2. The politics of expertise in participatory forestry

    Green, Kathryn E.; Lund, Jens Friis

    2015-01-01

    In this paper, we show how the framing of a community-based forest management (CBFM) intervention implies the professionalization of forest management and the privileging of certain forms of knowledge in a village in Tanzania. We describe how the framing of CBFM in technical and procedural terms......, and the subsequent construction of expertise by implementers through training, combine with existing signifiers of social stratification to shape struggles over participation and access to benefits from forest use and management. We also describe how the perceived necessity of expertise is not questioned by village...

  3. The Development of Sport Expertise: From Leeds to MVP Legend.

    Thomas, Katherine Thomas

    1994-01-01

    Contributions of motor skill and cognition to sport performance change across age, expertise, and sports. Knowledge and decision making should not limit the development of expertise. Specific strategies for teachers may help students develop expertise. The paper discusses the contribution of knowledge and skill to expertise and its development.…

  4. Small Radioisotope Power System Testing at NASA Glenn Research Center

    Dugala, Gina; Bell, Mark; Oriti, Salvatore; Fraeman, Martin; Frankford, David; Duven, Dennis

    2013-01-01

    In April 2009, NASA Glenn Research Center (GRC) formed an integrated product team (IPT) to develop a Small Radioisotope Power System (SRPS) utilizing a single Advanced Stirling Convertor (ASC) with passive balancer. A single ASC produces approximately 80 We making this system advantageous for small distributed lunar science stations. The IPT consists of Sunpower, Inc., to provide the single ASC with a passive balancer, The Johns Hopkins University Applied Physics Laboratory (JHUAPL) to design an engineering model Single Convertor Controller (SCC) for an ASC with a passive balancer, and NASA GRC to provide technical support to these tasks and to develop a simulated lunar lander test stand. The single ASC with a passive balancer, simulated lunar lander test stand, and SCC were delivered to GRC and were tested as a system. The testing sequence at GRC included SCC fault tolerance, integration, electromagnetic interference (EMI), vibration, and extended operation testing. The SCC fault tolerance test characterized the SCCs ability to handle various fault conditions, including high or low bus power consumption, total open load or short circuit, and replacing a failed SCC card while the backup maintains control of the ASC. The integrated test characterized the behavior of the system across a range of operating conditions, including variations in cold-end temperature and piston amplitude, including the emitted vibration to both the sensors on the lunar lander and the lunar surface. The EMI test characterized the AC and DC magnetic and electric fields emitted by the SCC and single ASC. The vibration test confirms the SCCs ability to control the single ASC during launch. The extended operation test allows data to be collected over a period of thousands of hours to obtain long term performance data of the ASC with a passive balancer and the SCC. This paper will discuss the results of each of these tests.

  5. Aircraft Turbine Engine Control Research at NASA Glenn Research Center

    Garg, Sanjay

    2014-01-01

    This lecture will provide an overview of the aircraft turbine engine control research at NASA (National Aeronautics and Space Administration) Glenn Research Center (GRC). A brief introduction to the engine control problem is first provided with a description of the current state-of-the-art control law structure. A historical aspect of engine control development since the 1940s is then provided with a special emphasis on the contributions of GRC. The traditional engine control problem has been to provide a means to safely transition the engine from one steady-state operating point to another based on the pilot throttle inputs. With the increased emphasis on aircraft safety, enhanced performance and affordability, and the need to reduce the environmental impact of aircraft, there are many new challenges being faced by the designers of aircraft propulsion systems. The Controls and Dynamics Branch (CDB) at GRC is leading and participating in various projects in partnership with other organizations within GRC and across NASA, other government agencies, the U.S. aerospace industry, and academia to develop advanced propulsion controls and diagnostics technologies that will help meet the challenging goals of NASA programs under the Aeronautics Research Mission. The second part of the lecture provides an overview of the various CDB technology development activities in aircraft engine control and diagnostics, both current and some accomplished in the recent past. The motivation for each of the research efforts, the research approach, technical challenges and the key progress to date are summarized. The technologies to be discussed include system level engine control concepts, gas path diagnostics, active component control, and distributed engine control architecture. The lecture will end with a futuristic perspective of how the various current technology developments will lead to an Intelligent and Autonomous Propulsion System requiring none to very minimum pilot interface

  6. Earned Value Management (EVM) Implementation Handbook

    Terrell, Stefanie M.; Richards, Brad W.

    2018-01-01

    The purpose of this handbook is to provide Earned Value Management (EVM) guidance for the effective application, implementation, and utilization of EVM on NASA programs, projects, major contracts and subcontracts in a consolidated reference document. EVM is a project management process that effectively integrates a project?s scope of work with schedule and cost elements for optimum project planning and control. The goal is to achieve timely and accurate quantification of progress that will facilitate management by exception and enable early visibility into the nature and the magnitude of technical problems as well as the intended course and success of corrective actions.

  7. Earning the social licence for nuclear operations

    Duguay, A.K.; Hoornweg, B.J.

    2010-01-01

    In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)

  8. Earning the social licence for nuclear operations

    Duguay, A.K. [New Brunswick Power, New Brunswick (Canada); Hoornweg, B.J. [Ontario Power Generation, Ontario (Canada)

    2010-07-01

    In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)

  9. Learning and Development Expertise: An Australian Analysis

    Hodge, Steven; Harvey, Jack

    2015-01-01

    Learning and development (L&D) practitioners draw on a distinctive range of knowledge, skills and techniques in their work. Over the years, there have been attempts to capture this range and identify typical L&D roles. The research presented here was undertaken to identify characteristic areas of expertise (AOEs) of L&D practice in…

  10. Introduction: Recent advances in expertise research.

    Rikers, Remy; Paas, Fred

    2007-01-01

    During the 55th meeting of the American Educational Research Association (AERA, 2004) in San Diego, a symposium was organized on Recent Advances in Expertise Research. Most papers in this special issue of Applied Cognitive Psychology were presented in this symposium. The aim of this special issue is

  11. Expertise effects in cutaneous wind perception

    Pluijms, Joost P.; Cañal-Bruland, Rouwen; Bergmann Tiest, Wouter M.; Mulder, F.A.; Savelsbergh, Geert J.P.

    2015-01-01

    We examined whether expertise effects are present in cutaneous wind perception. To this end, we presented wind stimuli consisting of different wind directions and speeds in a wind simulator. The wind simulator generated wind stimuli from 16 directions and with three speeds by means of eight

  12. Application of teleoperator expertise to robotics

    Grisham, D.L.; Lambert, J.E.

    1985-01-01

    This paper will briefly describe the evolution of Monitor remote handling system and its present capabilities and accomplishments. It will also suggest that the equipment and operational expertise can be applied to robotic systems in radioactive and other hostile environments. The Monitor methods of operation, tooling devised and employed, and the applications of these methods to robotic systems will be described

  13. On the assessment of expertise profiles

    Berendsen, R.; Rijke, M. de; Balog, K.; Bogers, T.; Bosch, A.P.J. van den

    2013-01-01

    Expertise retrieval has attracted significant interest in the field of information retrieval. Expert finding has been studied extensively, with less attention going to the complementary task of expert profiling, that is, automatically identifying topics about which a person is knowledgeable. We

  14. Universities and the Public Recognition of Expertise

    Arnoldi, Jakob

    2007-01-01

    This article argues that new sites of knowledge production, increasingly cultivated by the mass media, are threatening the role of academics and universities as traditional sources of expertise. Drawing upon the conceptual categories of Pierre Bourdieu, the article suggests an alternative way of understanding this "crisis of legitimacy."

  15. Financial Expertise as an Arms Race

    Glode, V.; Green, R.C.; Lowery, R.

    2010-01-01

    We propose a model in which rms involved in trading securities overinvest in financial expertise. Intermediaries or traders in the model meet and bargain over a financial asset. As in the bargaining model in Dang (2008), counterparties endogenously decide whether to acquire information, and improve

  16. Financial Expertise as an Arms Race

    Glode, V.; Green, R.C.; Lowery, R.

    2010-01-01

    We propose a model in which firms involved in trading securities overinvest in financial expertise. Intermediaries or traders in the model meet and bargain over a financial asset. As in the bargaining model in Dang (2008), counterparties endogenously decide whether to acquire information, and

  17. Educational Expertise, Advocacy, and Media Influence

    Malin, Joel R.; Lubienski, Christopher

    2015-01-01

    The efforts of many advocacy organizations to advance their preferred policies despite conflicting evidence of the effectiveness of these policies raise questions about factors that shape successful policy promotion. While many may like to think that expertise on an issue in question is an essential prerequisite for influence in public policy…

  18. Processes mediating expertise in air traffic control

    Van Meeuwen, Ludo; Jarodzka, Halszka; Brand-Gruwel, Saskia; Van Merriënboer, Jeroen; De Bock, Jeano; Kirschner, Paul A.

    2010-01-01

    Van Meeuwen, L., Jarodzka, H., Brand-Gruwel, S., Van Merriënboer, J. J. G., De Bock, J. J. P. R., & Kirschner, P. A. (2010, August). Processes mediating expertise in air traffic control. Meeting of the EARLI SIG6/7 Instructional Design and Learning and Instruction with Computers, Ulm, Germany.

  19. Psychological Factors Associated with Paranursing Expertise.

    Brammer, Robert; Haller, Katherine

    The psychological factors associated with paranursing expertise were examined in a study of 135 certified nursing assistants (CNAs) at a geriatric nursing facility in Amarillo, Texas. Data were collected through a project-developed screening tool called the Geriatric Employee Screening Tool (GEST), which is a true-false instrument patterned after…

  20. Processes mediating expertise in air traffic control

    Van Meeuwen, Ludo; Jarodzka, Halszka; Brand-Gruwel, Saskia; Van Merriënboer, Jeroen; De Bock, Jeano; Kirschner, Paul A.

    2011-01-01

    Van Meeuwen, L. W., Jarodzka, H., Brand-Gruwel, S., Van Merriënboer, J. J. G., De Bock, J. J. P. R., & Kirschner, P. A. (2010, September). Processes mediating expertise in air traffic control. Poster presented at the European Association for Aviation Psychology Conference, Budapest.

  1. Earnings management environment : with the case of Troms Kraft

    Nødset, Ingrid Foss

    2012-01-01

    In this paper I examine the topic of earnings management and use a case example. In the first part of the paper I review theory on two closely related topics - earnings management and fraud - and present and discuss incentives, methods, typical indications and frequency of earnings management in the financial statements. I continue to describe the frameworks and laws that apply to revenue recognition and how income is recognized in the power industry, as this is especially relevant for the ca...

  2. FEMALE EARNINGS AND DIVORCE RATES:SOME AUSTRALIAN EVIDENCE

    Bruce Phillips; William Griffiths

    2002-01-01

    The purpose of this paper is to examine whether female earnings have influenced divorce rates in Australia, using state-level data for the past four decades. Following a recent study by Ressler and Waters (2000), which concludes from comparable US data that female earnings and divorce rates may be jointly endogenous, initial testing is performed to identify whether female earnings can be treated as exogenous. A Hausman specification error test finds no evidence of a simultaneous relationship ...

  3. Who Marries Differently-Aged Spouses? Earnings, Ability and Appearance

    Mansour, Hani; McKinnish, Terra

    2012-01-01

    In direct contrast to conventional wisdom and most economic models of gender differences in age of marriage, we present robust evidence that men and women who are married to differently-aged spouses are negatively selected. Earnings analysis of married couples in the 1970, 1980, 1990 and 2000 Decennial Censuses finds that male earnings decrease with within-couple age difference, regardless of whether the man is older or younger than his wife. In contrast, female earnings increase with within-...

  4. A Digital Analysis Of The Reported Earnings Of Asian Firms

    Kathy H.Y. Hsu; Thomas E. Wilson, Jr.

    2011-01-01

    Prior research (Carslaw, 1988; Thomas, 1989) has noted unusual patterns in the frequency of occurrence of certain digits contained in reported earnings. Employing digital analysis, studies have found that managers in the U.S. and Australia may round reported earnings numbers to achieve income-smoothing objectives. This study extends prior literature by examining whether reported earnings of firms from six Asian countries: South Korea, Malaysia, Philippines, Singapore, Thailand and China follo...

  5. Effects of expertise on football betting

    Khazaal Yasser

    2012-05-01

    Full Text Available Abstract Background Football (soccer is one of the most popular sports in the world, including Europe. It is associated with important betting activities. A common belief, widely spread among those who participate in gambling activities, is that knowledge and expertise on football lead to better prediction skills for match outcomes. If unfounded, however, this belief should be considered as a form of “illusion of control.” The aim of this study was to examine whether football experts are better than nonexperts at predicting football match scores. Methods Two hundred and fifty-eight persons took part in the study: 21.3% as football experts, 54.3% as laypersons (non-initiated to football, and 24.4% as football amateurs. They predicted the scores of the first 10 matches of the 2008 UEFA European Football Championship. Logistic regressions were carried out to assess the link between the accuracy of the forecasted scores and the expertise of the participants (expert, amateur, layperson, controlling for age and gender. Results The variables assessed did not predict the accuracy of scoring prognosis (R2 ranged from 1% to 6%. Conclusions Expertise, age, and gender did not appear to have an impact on the accuracy of the football match prognoses. Therefore, the belief that football expertise improves betting skills is no more than a cognitive distortion called the “illusion of control.” Gamblers may benefit from psychological interventions that target the illusion of control related to their believed links between betting skills and football expertise. Public health policies may need to consider the phenomenon in order to prevent problem gambling related to football betting.

  6. Effects of expertise on football betting.

    Khazaal, Yasser; Chatton, Anne; Billieux, Joël; Bizzini, Lucio; Monney, Grégoire; Fresard, Emmanuelle; Thorens, Gabriel; Bondolfi, Guido; El-Guebaly, Nady; Zullino, Daniele; Khan, Riaz

    2012-05-11

    Football (soccer) is one of the most popular sports in the world, including Europe. It is associated with important betting activities. A common belief, widely spread among those who participate in gambling activities, is that knowledge and expertise on football lead to better prediction skills for match outcomes. If unfounded, however, this belief should be considered as a form of "illusion of control." The aim of this study was to examine whether football experts are better than nonexperts at predicting football match scores. Two hundred and fifty-eight persons took part in the study: 21.3% as football experts, 54.3% as laypersons (non-initiated to football), and 24.4% as football amateurs. They predicted the scores of the first 10 matches of the 2008 UEFA European Football Championship. Logistic regressions were carried out to assess the link between the accuracy of the forecasted scores and the expertise of the participants (expert, amateur, layperson), controlling for age and gender. The variables assessed did not predict the accuracy of scoring prognosis (R2 ranged from 1% to 6%). Expertise, age, and gender did not appear to have an impact on the accuracy of the football match prognoses. Therefore, the belief that football expertise improves betting skills is no more than a cognitive distortion called the "illusion of control." Gamblers may benefit from psychological interventions that target the illusion of control related to their believed links between betting skills and football expertise. Public health policies may need to consider the phenomenon in order to prevent problem gambling related to football betting.

  7. Using Highlighting to Train Attentional Expertise.

    Brett Roads

    Full Text Available Acquiring expertise in complex visual tasks is time consuming. To facilitate the efficient training of novices on where to look in these tasks, we propose an attentional highlighting paradigm. Highlighting involves dynamically modulating the saliency of a visual image to guide attention along the fixation path of a domain expert who had previously viewed the same image. In Experiment 1, we trained naive subjects via attentional highlighting on a fingerprint-matching task. Before and after training, we asked subjects to freely inspect images containing pairs of prints and determine whether the prints matched. Fixation sequences were automatically scored for the degree of expertise exhibited using a Bayesian discriminative model of novice and expert gaze behavior. Highlighted training causes gaze behavior to become more expert-like not only on the trained images but also on transfer images, indicating generalization of learning. In Experiment 2, to control for the possibility that the increase in expertise is due to mere exposure, we trained subjects via highlighting of fixation sequences from novices, not experts, and observed no transition toward expertise. In Experiment 3, to determine the specificity of the training effect, we trained subjects with expert fixation sequences from images other than the one being viewed, which preserves coarse-scale statistics of expert gaze but provides no information about fine-grain features. Observing at least a partial transition toward expertise, we obtain only weak evidence that the highlighting procedure facilitates the learning of critical local features. We discuss possible improvements to the highlighting procedure.

  8. The committee of scientific expertise coordination; Le comite de coordination d'expertise scientifique

    NONE

    2003-07-01

    Placed under the MIES control, the Committee of scientific expertise coordination defines the needs, the contain and the planing of expertises realized in function of Climate national and international decisions and negotiations calendars. The Committee verifies the different expertises and offers the administrations, scientific tools and techniques useful for the negotiations. It can also define long-dated research needs which require the scientific community mobilization. This paper provides some document of the Committee: objectives, operating and priorities of the Committee, scenarios ''Factor 4'' and ''crack technology'', perceptions and practices, developing countries (China, India...), Euromed. (A.L.B.)

  9. The committee of scientific expertise coordination; Le comite de coordination d'expertise scientifique

    NONE

    2003-07-01

    Placed under the MIES control, the Committee of scientific expertise coordination defines the needs, the contain and the planing of expertises realized in function of Climate national and international decisions and negotiations calendars. The Committee verifies the different expertises and offers the administrations, scientific tools and techniques useful for the negotiations. It can also define long-dated research needs which require the scientific community mobilization. This paper provides some document of the Committee: objectives, operating and priorities of the Committee, scenarios ''Factor 4'' and ''crack technology'', perceptions and practices, developing countries (China, India...), Euromed. (A.L.B.)

  10. The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan

    Allam Mohammed Mousa Hamdan

    2013-12-01

    Full Text Available The aim of the paper is to investigate the relationship between audit committee characteristics and earnings management. Samples in the study included 50 industrial companies listed on the Amman Stock Exchange ASE. Two models were used to measure earnings quality: one which depends on earnings continuity as an indication of quality, and one which depends on the decrease of discretionary accruals of quality, using pooled data regression for the two tests (Ordinary Least Squares OLS and Binary Logit. The study found that there was an influence of some standard characteristics of the audit committee on earnings quality.

  11. From Formal Expertise to Co-expertise: Experience in the Field of Protection against Radiation

    Lochard, Jacques

    2002-01-01

    As a result of the growing difficulties confronting the heads of public and private high-risk activities, expertise practices have changed radically over the past years in the areas of risk assessment and management. In answer to the erosion of the credibility and legitimacy of traditional 'scientific' expertise, new forms of expertise based on citizen participation have emerged, particularly in fields involving public trust. The author's aim is to analyse the main changes in the field of radiological protection, on the basis of his 25 years of experience in the field. In conclusion, the author discusses the independence of expert assessment, an issue central to the present debate on the organization and practice of expertise in the field of high-risk activities

  12. Rethinking global health research: towards integrative expertise

    MacLachlan Malcolm

    2009-07-01

    Full Text Available Abstract The Bamako Call for Action on Research for Health stresses the importance of inter-disciplinary, inter-ministerial and inter-sectoral working. This challenges much of our current research and postgraduate research training in health, which mostly seeks to produce narrowly focused content specialists. We now need to compliment this type of research and research training, by offering alternative pathways that seek to create expertise, not only in specific narrow content areas, but also in the process and context of research, as well as in the interaction of these different facets of knowledge. Such an approach, developing 'integrative expertise', could greatly facilitate better research utilisation, helping policy makers and practitioners work through more evidence-based practice and across traditional research boundaries.

  13. Expertise and processing distorted structure in chess.

    Bartlett, James C; Boggan, Amy L; Krawczyk, Daniel C

    2013-01-01

    A classic finding in research on human expertise and knowledge is that of enhanced memory for stimuli in a domain of expertise as compared to either stimuli outside that domain, or within-domain stimuli that have been degraded or distorted in some way. However, we do not understand how experts process degradation or distortion of stimuli within the expert domain (e.g., a face with the eyes, nose, and mouth in the wrong positions, or a chessboard with pieces placed randomly). Focusing on the domain of chess, we present new fMRI evidence that when experts view such distorted/within-domain stimuli, they engage an active search for structure-a kind of exploratory chunking-that involves a component of a prefrontal-parietal network linked to consciousness, attention and working memory.

  14. Digital Student Expertise in the Making

    Stenbøg, Sofie

    student (e.g. Bennett et. al. 2008, Helsper & Eynon 2009). In this paper I go beyond the idea of digital expertise as something intrinsic. Building on STS’s central notion of performativity (e.g. Law & Singleton 2000) the paper argues that digital expertise should be studied as a temporary achievement......Digital Natives, iGens’ or New Millennium Learners (Prensky 2001, Raphelson 2014, OECD 2008). There are many labels for the generation of young (western) citizens who have grown up with digital, web based technologies as a crucial part of their everyday life. This genera-tion now inhabits schools...... all around the world and their entry has not escaped the attention from teachers, school managers and policy makers. A current trend within education management, in Denmark as well as internationally, is to incorporate the students’ digital skills or ‘expertise’ as a resource in teaching, e.g. through...

  15. Cognitive and neuronal bases of expertise

    Campitelli, Guillermo

    2003-01-01

    This thesis examines the cognitive and neural bases of expertise. In so doing, several psychological phenomena were investigated-imagery. memory and thinking-using different tasks, and a variety of techniques of data gathering, including standard behavioural experiments, questionnaires, eye-movement recording, and functional magnetic resonance imaging (fMRI). Chess players participated in all the studies, and chess tasks were used. The data confirmed the versatility and power of chess as ...

  16. IRSN's expertise about nuclear medicine hospital effluents

    2009-01-01

    This brief note aims at presenting the radioactivity follow up of hospital effluents performed by the French Institute of Radiation Protection and Nuclear Safety (IRSN). This follow up concerns the radioactive compounds and radiopharmaceuticals used in nuclear medicine, and principally technetium 99 and iodine 131. The IRSN has developed a network of remote measurement systems for the monitoring of sewers and waste water cleaning facilities. Data are compiled in a data base for analysis and subsequent expertise. (J.S.)

  17. Intuitive expertise in ICT graduate supervision

    Jill Jameson

    2002-12-01

    Full Text Available Intuitive expertise in the application of advanced interdisciplinary facilitation is the subject of this personal reflection on the graduate supervisory style of Professor David Squires in computers in education. This single-case reflective study examines the characteristics of effective supervision observed during masters and doctoral supervision at King's College in the years 1990-9. Interdisciplinarity in ICT graduate studies particularly requires a fluency of supervisory expertise in enabling supervisees to combine multiple complex perspectives from a number of fields of knowledge. Intuitive combinatory aspects of supervision are highlighted in this reflection on the role carried out by an academic expert in facilitating student success. This is examined from a perspective incorporating affective as well as intellectual elements, informed by characteristics identified in professional sports and performing arts coaching/mentoring. Key characteristics comprising a model of intuitive expertise in ICT graduate supervision were outlined. The resultant portrait aims to complement existing literature on graduate supervision, with reference to the field of ICTI computers in education relating to student hypermedia composition.

  18. Competencies of Thai expertise teacher and PCK

    Chantaranima, Tarntip; Yuenyong, Chokchai

    2018-01-01

    Pedagogical Content Knowledge (PCK) was accepted by worldwide Educators that it is a ubiquitous word in the preparation of teachers in the past decade. This study uses Pedagogical Content Knowledge (PCK) framework as a lens for classifying the guidelines and expectations for categorizing expertise teachers. Therefore, the paper tries to clarify the relationship between competencies of Thai expertise teacher and PCK elements. To promote skillful Thai teachers by offering them academic titles, the Office of the Teacher Civil Service and Education Personal Commission were developed to provide guidelines and expectations for categorizing expertise teachers (OTEPC, 2009). This article focuses on the guideline criteria which are three areas of consideration. The first area of consideration is teacher's disciplines including virtues and professional conducts. The second area of consideration is teacher's knowledge and teaching ability. The last area of consider is teacher's performance. It seemed that the OTEPC guideline pay too much attention on the first area. However, there are some issues of PCK appearing on the OTEPC teacher competency. The paper will discuss some suggestions of fill up PCK in the OTEPC guideline. The paper may have implication for Thailand teacher education.

  19. Accrual-based and real earnings management and political connections

    Braam, G.J.M.; Nandy, M.; Weitzel, G.U.; Lodh, S.

    2015-01-01

    This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than

  20. Gender Earnings Gap among Young European Higher Education Graduates

    Garcia-Aracil, Adela

    2007-01-01

    This paper examines the composition of the gender earnings gap among young European higher education graduates, with a particular focus on competencies controlling for individual background and job characteristics. The results show that much of the female worker's earnings advantage can be explained by job characteristics. With respect to the…

  1. Post-Service Earnings of Vietnam-Era Veterans.

    1987-12-01

    vets, for ihany faictors that civilian waces . 1contribLitC to earnings. f5 S. Bolin. Hess & Little Reereosion analysis Use of military trainingiI! %1...changes in the economy on the lifetime earnings of the sample members. He concluded that average annual income had increased while the returns to an

  2. OGJ group earnings show big gain for 1993

    Beck, R.J.; Sanders, V.

    1994-01-01

    Earnings for Oil and Gas Journal's group of 22 large US oil companies advanced sharply last year, increasing 70.9% from 1992. Group profits totaled $16.1 billion, with the gain stemming largely from lack of one time charges that depressed earnings in 1992. Adoption of new accounting rules associated with future postretirement costs caused the 1992 charges. US exploration and production earnings were mixed, tied in part to oil and gas production volumes. Higher gas prices and production helped boost earnings for a number of companies. But the earnings improvement from gas was offset by reduced oil production and prices. Results from non-U.S. E and P also were mixed. Average worldwide crude oil export prices were down from year earlier levels. However, for some companies this was offset by higher production levels and lower exploration costs. Earnings from refining and marketing were improved from 1992 levels, particularly for non-US operations. Lower feedstock costs, especially in the fourth quarter, helped boost earnings in this sector. Refining earnings gains also flowed from lower costs due to restructuring and an accompanying improvement in operating efficiency. The paper discusses world trends, operations and prices, US exploration and production, non-US E and P, US and non-US refining and marketing, petrochemicals, and the forecast for future demand

  3. Immigrant-Native Differences in Earnings Mobility Processes

    Ahmad, Nisar; Esmaeilzadeh, Rayhaneh; Hansen, Jørgen

    2014-01-01

    This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...

  4. Immigrant-Native Differences in Earnings Mobility Processes

    Ahmad, Nisar; Esmaeilzadeh, •Rayhaneh

    2009-01-01

    This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...

  5. Ownership Structure and Earnings Management in periods of Executive Changes

    Sommer, Rasmus S.

    This paper reports evidence of earnings management associated with non-routine executive changes in a Danish context. It is hypothesised that incoming executives in non-owner-controlled companies decrease earnings by means of discretionary accruals in the financial statements relating to the period...

  6. 5 CFR 630.303 - Part-time employees; earnings.

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Part-time employees; earnings. 630.303... AND LEAVE Annual Leave § 630.303 Part-time employees; earnings. A part-time employee for whom there... workweek, and a part-time employee on a flexible work schedule for whom there has been established only a...

  7. 5 CFR 844.402 - Restoration of earning capacity.

    2010-01-01

    ... occupied immediately before retirement. The income limitation for most disability annuitants is based on... same as income for the purposes of the Internal Revenue Code. (2) Income earned from one source is not offset by losses from another source. Income earned as wages is not reduced by a net loss from self...

  8. The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

    Sandeep Goel

    2016-09-01

    Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

  9. Investigating MBA Degrees Earned by Women: A Decade of Change

    McConnell, Cheryl; Rush, Douglas; Gartland, Myles

    2016-01-01

    The authors examined master of business administration (MBA) degrees earned by women at U.S. higher education institutions at three specific years spanning a decade: 2003, 2008, and 2013 to determine whether there was a significant difference in the percentage of MBA degrees earned by women based on the independent variables of institutional type,…

  10. WHY DO COMPANIES FROM EMERGING COUNTRIES MANAGE EARNINGS?

    Susana Callao

    2017-06-01

    Full Text Available This paper provides evidence in terms of the incentives which lead managers from emerging European countries to manage earnings. In particular, we focused on four Eastern European countries: the Czech Republic, Poland, Hungary and Slovakia, as the majority of studies on earnings management in developing countries were based on the Asian emerging market. The market of developing European countries is still barely explored. After we confirmed that managers from emerging European companies manage earnings, we find that within the different incentives which lead managers to earnings management, the avoidance of debt covenants violations is a strong incentive for managers. Additionally, those firms considered as poor investments (with less value have incentives to manage earnings down as a consequence to opt for market niche. Moreover, emerging Eastern European companies have incentives to flatten earnings of current periods in order to benefit in the future as the source of future nonmanipulated earnings will be insufficient, as they may expect reduced, or at least lower future performance of their companies affected by increasing global competition. Finally, we confirm that privately-owned companies tend to maximize accounting earnings more than state-owned companies because they are in a weaker position related to a specific political and historical factors.

  11. Occupational change, employer change, internal migration, and earnings.

    Krieg, R G

    1997-02-01

    "In this paper I use microdata from the [U.S.] Panel Study of Income Dynamics to measure the financial returns to intercounty and interstate migration for individuals in a temporal framework accounting for gains that accrue over time.... To account for the indirect effects of migration on earnings, explanatory variables are created by interacting migration status with: (1) occupational change, (2) employer change and (3) changes in both occupation and employer. These interaction terms are then included in the earnings functions. Earnings are estimated for three years subsequent to the migration decision to account for the financial returns to migration accruing over time. Results indicate that, when estimating earnings, the use of a simple migration dummy variable will mask the indirect effects of migration on earnings." excerpt

  12. EARNINGS MANAGEMENT: DETERMINANT FACTORS AND STOCK PRICE IN DEVELOPING MARKET

    Zaenal Fanani

    2017-03-01

    Full Text Available The aim of this study was to prove whether manager coped its earnings for the purpose ofinformative or target opportunistic. Research also investigated whether investment opportunity setinfl uenced the choice of manager to report as opportunistic to hide performance, or to report earningmore informative concerning with debt, political cost, market share, and earning. Sample of thisresearch was chosen by using purposive sampling of 350 manufacturing business listed in the JakartaStock Exchange, started from 1997 up to 2002. Structural Equation Modeling (SEM by using programof Analysis of Moment Structures (AMOS was considered as the appropriate statistical technique toexamine pattern relation of formed model. The results showed that earning management conductedby manager in Developing Market such as Indonesia represented informative earning managementwhich meant all investors had more own belief in earning reporting, but this research could notprove that company owning high investment opportunity set tended to conduct informative earningmanagement.

  13. Information asymmetry, mutual funds and earnings management: Evidence from China

    Yunhao Dai

    2013-09-01

    Full Text Available This paper investigates how information asymmetry and mutual fund ownership affect listed companies’ earnings management. We show that (1 reducing information asymmetry improves firms’ earnings management behavior; (2 relative to short-term mutual funds, long-term mutual funds promote earnings quality by adopting a monitoring role; and (3 by dividing firms into high/low information asymmetry groups, we find that the information environment significantly increases the effect of long-term mutual funds on firms’ earnings management. In this paper, we provide new evidence for the role that institutional investors play in a typical emerging capital market. Our results have clear policy implications: to increase earnings quality, it is essential to improve information transparency and develop long-term institutional investors.

  14. Corporate Governance Quality and Earnings Management: Evidence from Jordan

    Sinan S. Abbadi

    2016-06-01

    Full Text Available This paper investigates the effect of corporate governance quality on earnings management in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock Exchange (ASE during the period 2009-2013; this paper provides evidence that earnings management is affected negatively by corporate governance quality. In particular; the results show that earnings management is affected negatively by overall categories of governance index represented by board of director, board meeting, Audit and nomination and compensation committee. Furthermore, results suggest that corporate governance quality has increased over time. Thus, its ability to constrain earnings management has also increased. It is recommended to industrial and service companies to boost their compliance with corporate governance code to improve the integrity and reliability of financial reports. This paper fills a gap in the literature by providing evidence about the effect of corporate governance quality on earnings management in Jordan as an emerging economy.

  15. Measuring the effect of managerial ability on earning quality

    Jamal Bahri Sales

    2015-09-01

    Full Text Available This paper presents an empirical investigation to measure the effect of managerial ability on earning quality on selected firms listed on Tehran Stock Exchange over the period 2007-2013. The proposed study uses data envelopment analysis to measure the relative efficiency of selected firms where Sales is considered as output and Cost of goods (COGS, Selling, General and Administrative Expenses (SG&A, Net Property Plant and Equipment (PPE, Net operating Leases (OpsLease, Research & Development (R&D, Purchased Good will (Goodwill and Other intangible assets (OtherIntan are considered as inputs. Earning quality in this survey consists of three parts of quality of accruals, earnings and earnings forecast persistence. The results of our survey have indicated that managerial ability influences positively on earning quality.

  16. Rising U.S. Earnings Inequality and Family Labor Supply: The Covariance Structure of Intrafamily Earnings

    Dean R. Hyslop

    2001-01-01

    This paper studies the labor supply contributions to individual and family earnings inequality during the period of rising wage inequality in the early 1980's. Working couples have positively correlated labor market outcomes, which are almost entirely attributable to permanent factors. An intertemporal family labor supply model with this feature is used to estimate labor supply elasticities for husbands of 0.05, and wives of 0.40. This implies that labor supply explains little of the rising a...

  17. A prospective randomized trial of content expertise versus process expertise in small group teaching.

    Peets, Adam D; Cooke, Lara; Wright, Bruce; Coderre, Sylvain; McLaughlin, Kevin

    2010-10-14

    Effective teaching requires an understanding of both what (content knowledge) and how (process knowledge) to teach. While previous studies involving medical students have compared preceptors with greater or lesser content knowledge, it is unclear whether process expertise can compensate for deficient content expertise. Therefore, the objective of our study was to compare the effect of preceptors with process expertise to those with content expertise on medical students' learning outcomes in a structured small group environment. One hundred and fifty-one first year medical students were randomized to 11 groups for the small group component of the Cardiovascular-Respiratory course at the University of Calgary. Each group was then block randomized to one of three streams for the entire course: tutoring exclusively by physicians with content expertise (n = 5), tutoring exclusively by physicians with process expertise (n = 3), and tutoring by content experts for 11 sessions and process experts for 10 sessions (n = 3). After each of the 21 small group sessions, students evaluated their preceptors' teaching with a standardized instrument. Students' knowledge acquisition was assessed by an end-of-course multiple choice (EOC-MCQ) examination. Students rated the process experts significantly higher on each of the instrument's 15 items, including the overall rating. Students' mean score (±SD) on the EOC-MCQ exam was 76.1% (8.1) for groups taught by content experts, 78.2% (7.8) for the combination group and 79.5% (9.2) for process expert groups (p = 0.11). By linear regression student performance was higher if they had been taught by process experts (regression coefficient 2.7 [0.1, 5.4], p teach first year medical students within a structured small group environment; preceptors with process expertise result in at least equivalent, if not superior, student outcomes in this setting.

  18. Special lecture in memory of Glenn Theodore Seaborg (19 April 1912 - 25 February 1999) Glenn T. Seaborg's multi-faceted career

    Hoffman, Darleane C.

    2001-11-01

    Glenn Theodore Seaborg (1912-1999) was a world-renowned nuclear chemist, a Nobel Laureate in chemistry in 1951, co-discoverer of plutonium and nine other transuranium elements, Chairman of the US Atomic Energy Commission from 1961-71, scientific advisor to ten US presidents, active in national and international professional societies, an advocate for nuclear power as well as for a comprehensive nuclear test ban treaty, a prolific writer, an avid hiker, environmentalist, and sports enthusiast. He was known and esteemed not only by chemists and other scientists throughout the world, but also by lay people, politicians, statesmen, and students of all ages. This memorial includes a brief glimpse of Glenn Seaborg's early life and education, describes some of his major contributions to nuclear science over his long and fruitful career, and highlights his profound influence on nuclear science, both in the US and in the international community.

  19. Conflict Resolution and Public Participation Center of Expertise

    Federal Laboratory Consortium — On October 17, 2008, the Conflict Resolution and Public Participation Center (CPCX) was named a Corps Center of Expertise (CX) and Directory of Expertise (DX). The...

  20. Hemodynamic Effects of Ventricular Assist Device Implantation on Norwood, Glenn, and Fontan Circulation: A Simulation Study.

    Di Molfetta, Arianna; Amodeo, Antonio; Gagliardi, Maria G; Trivella, Maria G; Fresiello, Libera; Filippelli, Sergio; Toscano, Alessandra; Ferrari, Gianfranco

    2016-01-01

    The growing population of failing single-ventricle (SV) patients might benefit from ventricular assist device (VAD) support as a bridge to heart transplantation. However, the documented experience is limited to isolated case reports. Considering the complex and different physiopathology of Norwood, Glenn, and Fontan patients and the lack of established experience, the aim of this work is to realize and test a lumped parameter model of the cardiovascular system able to simulate SV hemodynamics and VAD implantation effects to support clinical decision. Hemodynamic and echocardiographic data of 30 SV patients (10 Norwood, 10 Glenn, and 10 Fontan) were retrospectively collected and used to simulate patients' baseline. Then, the effects of VAD implantation were simulated. Simulation results suggest that the implantation of VAD: (i) increases the cardiac output and the mean arterial systemic pressure in all the three palliation conditions (Norwood 77.2 and 19.7%, Glenn 38.6 and 32.2%, and Fontan 17.2 and 14.2%); (ii) decreases the SV external work (Norwood 55%, Glenn 35.6%, and Fontan 41%); (iii) decreases the pressure pulsatility index (Norwood 65.2%, Glenn 81.3%, and Fontan 64.8%); (iv) increases the pulmonary arterial pressure in particular in the Norwood circulation (Norwood 39.7%, Glenn 12.1% and Fontan 3%); and (v) decreases the atrial pressure (Norwood 2%, Glenn 10.6%, and Fontan 8.6%). Finally, the VAD work is lower in the Norwood circulation (30.4 mL·mm Hg) in comparison with Fontan (40.3 mL·mm Hg) and to Glenn (64.5 mL·mm Hg) circulations. The use of VAD in SV physiology could be helpful to bridge patients to heart transplantations by increasing the CO and unloading the SV with a decrement of the atrial pressure and the SV external work. The regulation of the pulmonary flow is challenging because the Pap is increased by the presence of VAD. The hemodynamic changes are different in the different SV palliation step. The use of numerical models

  1. An Overview of the Antenna Measurement Facilities at the NASA Glenn Research Center

    Lambert, Kevin M.; Anzic, Godfrey; Zakrajsek, Robert J.; Zaman, Afroz J.

    2002-10-01

    For the past twenty years, the NASA Glenn Research Center (formerly Lewis Research Center) in Cleveland, Ohio, has developed and maintained facilities for the evaluation of antennas. This effort has been in support of the work being done at the center in the research and development of space communication systems. The wide variety of antennas that have been considered for these systems resulted in a need for several types of antenna ranges at the Glenn Research Center. Four ranges, which are part of the Microwave Systems Laboratory, are the responsibility of the staff of the Applied RF Technology Branch. A general description of these ranges is provided in this paper.

  2. Prescribing safety, negotiating expertise. Building of nuclear safety human factors expertise

    Rolina, Gregory

    2008-01-01

    This Ph.D thesis is dedicated to a specific type of expertise, the safety of nuclear installations in the field of human and organisational factors. Empirical work is at the foundation of this thesis: the monitoring of experts 'in action', allowed a detailed reconstruction of three cases they were examining. The analysis, at the core of which lies the definition of what an efficient expertise can be, emphasizes the incompleteness of the knowledge that links together the nuclear facilities' organisational characteristics and their safety. This leads us to identify the expert's three ranges of actions (rhetorical, cognitive, operative). Defined from objectives and constraints likely to influence the expert's behaviour, those three ranges each require specific skills. A conception of expertise based on these ranges seems adaptable to other sectors and allows an enrichment of models of expertise cited in literature. Historical elements from French institutions of nuclear safety are also called upon to take into consideration some of the determinants of the expertise; its efficiency relies on the upholding of a continuous dialogue between the regulators (the experts and the control authority) and the regulated (the operators). This type of historically inherited regulation makes up a specificity of the French system of external control of nuclear risks. (author) [fr

  3. The Politics of Financial Regulation Expertise

    Ban, Cornel; Seabrooke, Leonard; Freitas, Sarah

    Who controls global policy debates on shadow banking regulation? By looking at the policy recommendations of the Bank of International Settlements, the International Monetary Fund and the Financial Stability Board, we show how experts tied to these institutions secured control over how shadow...... banking is treated. In so doing, these technocrats reinforced each other’s expertise and excluded some potential competitors (legal scholars), coopted others (select Fed and elite academic economists). The findings have important implications for studying the relationship between IOs technocrats...

  4. Immigrants’ initial firm allocation and earnings growth

    Wen Ci

    2017-05-01

    Full Text Available While employers are playing an increasingly important role in immigration selection in Canada, little is known about how firm-level characteristics affect the economic integration of immigrants. Using a Canadian employer–employee matched dataset, this paper considers whether immigrants initially employed in low-paying firms in Canada experienced inferior earnings growth than those initially employed in high-paying firms. The results show that the large earnings differential observed between immigrants initially employed in low- and high-paying firms diminished only slightly over the subsequent 14 years, even when differences in demographic and general human capital characteristics are taken into account. Alors que les employeurs jouent un rôle de plus en plus important dans la sélection des immigrants qui s’établissent au Canada, on en sait peu sur la façon dont les caractéristiques au niveau de l’entreprise influencent l’intégration économique de ces derniers. Au moyen d’un ensemble de données appariées sur les employeurs et les employés, le présent document vise à déterminer si la croissance des gains des immigrants employés initialement au Canada par des entreprises à bas salaires est plus faible que celle des gains des immigrants employés au départ par des entreprises à hauts salaires. Les résultats montrent que l’écart important observé entre les gains des immigrants employés au départ par des entreprises à bas salaires et de ceux employés par des entreprises à hauts salaires ne diminuait que légèrement au cours des 14 années suivantes, même après avoir tenu compte des différences de caractéristiques démographiques et de caractéristiques générales du capital humain.

  5. A comparison of ethical perceptions of earnings-management practices

    Leonie Jooste

    2011-12-01

    Full Text Available In 1990, Bruns and Merchant (1990 surveyed earnings-management practices and asked the readership of the Harvard Business Review to rate the acceptability of those practices. Prior to the Bruns and Merchant (1990 study, the morality of short-term earnings-management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality and earnings-management practices. Despite increased research focusing on business ethics since 1990, there is little evidence that the profession is educating accountants about earnings-management practices. This study compares the results of studies on earnings-management practices. Students and business managers were surveyed at the Nelson Mandela Metropolitan University (NMMU and these results were compared to studies prior to the Sarbanes-Oxley Act 2002 in the USA. The aim of the study is to determine if there have been changes in attitudes towards earnings-management practices since the acceptance of the Sarbanes-Oxley Act.

  6. Educational Pairings, Motherhood, and Women's Relative Earnings in Europe.

    Van Bavel, Jan; Klesment, Martin

    2017-12-01

    As a consequence of the reversal of the gender gap in education, the female partner in a couple now typically has as much as or more education compared with the male partner in most Western countries. This study addresses the implications for the earnings of women relative to their male partners in 16 European countries. Using the 2007 and 2011 rounds of the European Union Statistics on Income and Living Conditions (N = 58,292), we investigate the extent to which international differences in women's relative earnings can be explained by educational pairings and their interaction with the motherhood penalty on women's earnings, by international differences in male unemployment, or by cultural gender norms. We find that the newly emerged pattern of hypogamy is associated with higher relative earnings for women in all countries and that the motherhood penalty on relative earnings is considerably lower in hypogamous couples, but neither of these findings can explain away international country differences. Similarly, male unemployment is associated with higher relative earnings for women but cannot explain away the country differences. Against expectations, we find that the hypogamy bonus on women's relative earnings, if anything, tends to be stronger rather than weaker in countries that exhibit more conservative gender norms.

  7. Marketization, occupational segregation, and gender earnings inequality in urban China.

    He, Guangye; Wu, Xiaogang

    2017-07-01

    This article analyzes a large sample of the 2005 population mini-census data and prefecture-level statistics of China to investigate gender earnings inequality in the context of economic marketization, paying special attention to the changing role of occupational segregation in the process. We approximate marketization by employment sectors and also construct an index of marketization at the prefecture level. Results show that, despite the tremendous economic growth, marketization has exacerbated gender earnings inequality in urban China's labor markets. Gender earnings inequality is the smallest in government/public institutions, followed by public enterprises, and then private enterprises. The gender inequality also increases with the prefecture's level of marketization. Multilevel analyses show that occupational segregation plays an important role in affecting gender earnings inequality: the greater the occupational segregation, the more disadvantaged women are relative to men in earnings in a prefecture's labor market. Moreover, the impact of occupational segregation on gender earnings inequality increases with the prefectural level of marketization. These findings contribute to understanding the dynamics of gender earnings inequality and have important implications for policy to promote gender equality in urban China. Copyright © 2016 Elsevier Inc. All rights reserved.

  8. Reconciling Estimates of Earnings Processes in Growth Rates and Levels

    Daly, Moira; Hryshko, Dmytro; Manovskii, Iourii

    The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. It determines both the equilibrium distributions of endogenous outcomes and the design of optimal policies. Yet, there is no consensus in the literature on the relative...... magnitudes of the permanent and transitory innovations in earnings. When estimation is based on the earnings moments in levels, the variance of transitory shocks is found to be relatively high. When the moments in differences are used, the variance of the permanent component is relatively high instead. We...

  9. How to attain expertise in clinical communication?

    Wouda, Jan C; van de Wiel, Harry B M

    2013-12-01

    Several factors complicate the attainment of expertise in clinical communication. Medical curricula and postgraduate training insufficiently provide the required learning conditions of deliberate practice to overcome these obstacles. In this paper we provide recommendations for learning objectives and teaching methods for the attainment of professional expertise in patient education. Firstly, we propose to use functional learning objectives derived from the goals and strategies of clinical communication. Secondly, we recommend using teaching and assessment methods which: (1) contain stimulating learning tasks with opportunities for immediate feedback, reflection and corrections, and (2) give ample opportunity for repetition, gradual refinements and practice in challenging situations. Video-on-the-job fits these requirements and can be used to improve the competency in patient education of residents and medical staff in clinical practice. However, video-on-the-job can only be successful if the working environment supports the teaching and learning of communication and if medical staff which supervises the residents, is motivated to improve their own communication and didactic skills. Copyright © 2013 Elsevier Ltd. All rights reserved.

  10. The unrivalled expertise for Pu recycling

    Fournier, W.; Pouilloux, M.

    1997-01-01

    Relying on the outstanding performances of the reprocessing facilities and the growing fabrication facilities, the in-reactor Pu recycling program in France and in other European countries is steadily implemented and has reached full-scale industrial operation. The RCR strategy -Reprocessing, Conditioning and Recycling- developed by COGEMA is now a well proven industrial reality. In 1997, plutonium recycling through MOX fuel is a mature industry, with successful operational experience and large-scale fabrication plants. In this field, COGEMA is the main actor, on operating simultaneously three complete multidesign fuel production plants: MELOX plant (in Marcoule), CADARACHE plant and DESSEL plant (in Belgium). Present MOX production capacity available to COGEMA fits 175 tHM per year and will be extended to reach about 325 tHM in the year 2000, that will represent 75% of the total MOX fabrication capacity in Europe. The industrial mastery and the high production level in MOX production assured by high technology processes confers COGEMA an unrivalled expertise for Pu recycling. This allows COGEMA to be a major actor in Pu-based fuels in the coming second nuclear era with advanced fuel cycles. The paper depicts the steps of the progressive advance of COGEMA to reach the Pu recycling expertise. (author)

  11. Musical expertise and foreign speech perception.

    Martínez-Montes, Eduardo; Hernández-Pérez, Heivet; Chobert, Julie; Morgado-Rodríguez, Lisbet; Suárez-Murias, Carlos; Valdés-Sosa, Pedro A; Besson, Mireille

    2013-01-01

    The aim of this experiment was to investigate the influence of musical expertise on the automatic perception of foreign syllables and harmonic sounds. Participants were Cuban students with high level of expertise in music or in visual arts and with the same level of general education and socio-economic background. We used a multi-feature Mismatch Negativity (MMN) design with sequences of either syllables in Mandarin Chinese or harmonic sounds, both comprising deviants in pitch contour, duration and Voice Onset Time (VOT) or equivalent that were either far from (Large deviants) or close to (Small deviants) the standard. For both Mandarin syllables and harmonic sounds, results were clear-cut in showing larger MMNs to pitch contour deviants in musicians than in visual artists. Results were less clear for duration and VOT deviants, possibly because of the specific characteristics of the stimuli. Results are interpreted as reflecting similar processing of pitch contour in speech and non-speech sounds. The implications of these results for understanding the influence of intense musical training from childhood to adulthood and of genetic predispositions for music on foreign language perception are discussed.

  12. Musical expertise and foreign speech perception

    Eduardo eMartínez-Montes

    2013-11-01

    Full Text Available The aim of this experiment was to investigate the influence of musical expertise on the automatic perception of foreign syllables and harmonic sounds. Participants were Cuban students with high level of expertise in music or in visual arts and with the same level of general education and socio-economic background. We used a multi-feature Mismatch Negativity (MMN design with sequences of either syllables in Mandarin Chinese or harmonic sounds, both comprising deviants in pitch contour, duration and Voice Onset Time (VOT or equivalent that were either far from (Large deviants or close to (Small deviants the standard. For both Mandarin syllables and harmonic sounds, results were clear-cut in showing larger MMNs to pitch contour deviants in musicians than in visual artists. Results were less clear for duration and VOT deviants, possibly because of the specific characteristics of the stimuli. Results are interpreted as reflecting similar processing of pitch contour in speech and non-speech sounds. The implications of these results for understanding the influence of intense musical training from childhood to adulthood and of genetic predispositions for music on foreign language perception is discussed.

  13. Disparities in earnings and education in India

    P. Geetha Rani

    2014-12-01

    Full Text Available This paper studies the impact of different levels of education, religion, caste as well as the impact of living in urban and rural communities on earnings in India. Besides these conventional stratification, yet another academic caste which influence earnings—the English language ability, is also examined. The paper uses a large cross-section sample of India Human Development Survey to estimate Mincer and augmented Mincer equations. The rates of return estimates obtained in these data and method confirm that returns to education increase with the level of education across location, caste-religion and English language ability. Returns to lower levels of education are low across different groups, indicating the low quality of basic schooling in the country. Returns to higher education vary at a great deal ranging between 4.9% among the rural workers and 38.2% among fluent English ability group. This is in contrast to Duraisamy reporting the highest returns to secondary education in India, between the period 1983 and 1993–1994. In a decade’s time, with changes in the economy and in the labour market, higher education especially the English language ability along with higher education brings in the highest wage premium.

  14. NASA Glenn Research Center Electrochemistry Branch Battery and Fuel Cell Development Overview

    Manzo, Michelle A.

    2011-01-01

    This presentation covers an overview of NASA Glenn s history and heritage in the development of electrochemical systems for aerospace applications. Current developments related to batteries and fuel cells are addressed. Specific areas of focus are Li-ion batteries and Polymer Electrolyte Membrane Fuel cells systems and their development for future Exploration missions.

  15. FJ44 Turbofan Engine Test at NASA Glenn Research Center's Aero-Acoustic Propulsion Laboratory

    Lauer, Joel T.; McAllister, Joseph; Loew, Raymond A.; Sutliff, Daniel L.; Harley, Thomas C.

    2009-01-01

    A Williams International FJ44-3A 3000-lb thrust class turbofan engine was tested in the NASA Glenn Research Center s Aero-Acoustic Propulsion Laboratory. This report presents the test set-up and documents the test conditions. Farfield directivity, in-duct unsteady pressures, duct mode data, and phased-array data were taken and are reported separately.

  16. PENGUKURAN PERMANENT EARNINGS PADA HUBUNGAN DENGAN KEBIJAKAN DIVIDEND PERUSAHAAN : REVIEW PENELITIAN

    Wahyu Manuhara Putra

    2016-02-01

    Full Text Available Corporate earnings divided into a permanent component of earnings and transitory earnings will be very useful in estimating the future value of the company, that will be useful in decision making stock return. Be more relevant for investors and financial analysts in analyzing the earnings based on the permanent and transitory earnings. On permanent earnings will be more focused to get the gain from investments. One focus of research is based on this component is to test the relationship with the earnings dividend payment policy. Based on several studies obtained different results concerning the relationship with the permanent earnings dividend policy. Research that focuses on permanent earnings using two approaches to determine the accuracy of the proxy of permanent earnings. Determination of permanent earnings through the stock price and the latter by using the accounting profit.

  17. Collaborative Aerospace Research and Fellowship Program at NASA Glenn Research Center

    Heyward, Ann O.; Kankam, Mark D.

    2004-01-01

    During the summer of 2004, a 10-week activity for university faculty entitled the NASA-OAI Collaborative Aerospace Research and Fellowship Program (CFP) was conducted at the NASA Glenn Research Center in collaboration with the Ohio Aerospace Institute (OAI). This is a companion program to the highly successful NASA Faculty Fellowship Program and its predecessor, the NASA-ASEE Summer Faculty Fellowship Program that operated for 38 years at Glenn. The objectives of CFP parallel those of its companion, viz., (1) to further the professional knowledge of qualified engineering and science faculty,(2) to stimulate an exchange of ideas between teaching participants and employees of NASA, (3) to enrich and refresh the research and teaching activities of participants institutions, and (4) to contribute to the research objectives of Glenn. However, CFP, unlike the NASA program, permits faculty to be in residence for more than two summers and does not limit participation to United States citizens. Selected fellows spend 10 weeks at Glenn working on research problems in collaboration with NASA colleagues and participating in related activities of the NASA-ASEE program. This year's program began officially on June 1, 2004 and continued through August 7, 2004. Several fellows had program dates that differed from the official dates because university schedules vary and because some of the summer research projects warranted a time extension beyond the 10 weeks for satisfactory completion of the work. The stipend paid to the fellows was $1200 per week and a relocation allowance of $1000 was paid to those living outside a 50-mile radius of the Center. In post-program surveys from this and previous years, the faculty cited numerous instances where participation in the program has led to new courses, new research projects, new laboratory experiments, and grants from NASA to continue the work initiated during the summer. Many of the fellows mentioned amplifying material, both in

  18. Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

    Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

    2010-01-01

    This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

  19. The influence of expertise on continuous categories: A whole report study of colour expertise

    Dall, Jonas Olsen; Sørensen, Thomas Alrik

    2018-01-01

    Recently research has shifted from examining discrete categories (e.g. letters) to continuous categories (e.g. colours). While studies have shown that stimuli specific expertise influence discrete categories, there are little research into how it influences continuous categories. The current study...

  20. Beyond Faces and Expertise: Facelike Holistic Processing of Nonface Objects in the Absence of Expertise.

    Zhao, Mintao; Bülthoff, Heinrich H; Bülthoff, Isabelle

    2016-02-01

    Holistic processing-the tendency to perceive objects as indecomposable wholes-has long been viewed as a process specific to faces or objects of expertise. Although current theories differ in what causes holistic processing, they share a fundamental constraint for its generalization: Nonface objects cannot elicit facelike holistic processing in the absence of expertise. Contrary to this prevailing view, here we show that line patterns with salient Gestalt information (i.e., connectedness, closure, and continuity between parts) can be processed as holistically as faces without any training. Moreover, weakening the saliency of Gestalt information in these patterns reduced holistic processing of them, which indicates that Gestalt information plays a crucial role in holistic processing. Therefore, holistic processing can be achieved not only via a top-down route based on expertise, but also via a bottom-up route relying merely on object-based information. The finding that facelike holistic processing can extend beyond the domains of faces and objects of expertise poses a challenge to current dominant theories. © The Author(s) 2015.

  1. The nature of expertise and human resource functions supporting expertise in nuclear industry organizations

    Rintala, N.; Katri, S.; Eila, J.; Pahkin, K.; Anneli, L.

    2007-01-01

    Full text: The nuclear industry worldwide faces the challenge of preserving the existing expertise, competence and knowledge despite of the ageing workforce and upcoming retirements. Challenges are also imposed by the reducing amount of new recruits and students entering the nuclear industry, which amounts to fewer young professionals that have the potential to become nuclear experts in the future. Although many other industries share similar challenges, the preservation of expertise in the nuclear industry is even more important due to the safety-critical nature of the nuclear operations and the special characteristics that high-reliability organizations such as nuclear power plants have. As a response to the risk of knowledge loss, nuclear organizations have engaged in knowledge capturing efforts. New information systems and organizational practices have been implemented to safeguard nuclear expertise. Recently, IAEA has proposed nuclear organizations to design and adopt people-centered programs that encompass themes such as workforce planning, recruitment, training, succession planning, leadership development and knowledge management. Thus, in order to address the current risks to nuclear expertise, attention should be focused on these different areas and corresponding human resources (HR) functions within the nuclear organizations. Our paper presents results from a project which examines the nature of expert work and human resources (HR) functions that support the development and preservation of expertise. The study adopts a qualitative cross-sectional case study design. Two organizational units from different nuclear industry organizations have been selected as cases. The research data will be gathered in April-May 2007 and preliminary results will be presented in the International Conference of Knowledge Management in Nuclear Facilities, in June 2007. The main data will comprise of thematic interviews to experts, their managers and HR representatives

  2. Hawaii Small Boat Cost-Earnings Data: 2007-2008

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2007-2008. Data collected include fisher classification, vessel characteristics,...

  3. Hawaii Small Boat Cost-Earnings Data: 1995-1996

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 1995-1996. Data collected include fisher classification, vessel characteristics,...

  4. Hawaii Small Boat Cost-Earnings Data: 2014

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2014. Data collected include fisher classification, vessel characteristics, levels of...

  5. Cost Earnings Survey of NWHI Bottomfish Fleets (1993): Obsolete

    National Oceanic and Atmospheric Administration, Department of Commerce — This study collected cost-earnings information for the 12 vessels which had reported bottomfish landings from Northwestern Hawaiian Islands in 1993 in order to...

  6. Why does the Job Corps increase gender earnings inequality?

    Strittmatter, Anthony

    2016-01-01

    Several studies considering the Job Corps find more positive earnings effects for males than for females. This effect heterogeneity in favor of males contrasts with the results of the majority of other training program evaluations. Applying the translated quantile approach of Bitler, Hoynes, and Domina (2014), I show that an important mechanism behind the surprising findings for the Job Corps operates through existing gender earnings inequality rather than Job Corps trainability differences b...

  7. The Effects of Unemployment on the Earnings of Young Australians

    Matthew Gray

    2000-01-01

    The high rates of youth unemployment experienced in a number of OECD economies has raised concerns about the effect of this on subsequent earnings. Using the Australian Youth Survey (AYS) a longitudinal survey of Australian youth, we estimate the effects of unemployment on subsequent hourly and weekly earnings. The estimates suggest that, when unobserved heterogeneity is taken into account, it is only long histories of unemployment which have a negative effect on hourly wages. On the other ha...

  8. The Wage Gap: Women's and Men's Earnings. Briefing Paper.

    Shaw, Lois; Gish, Melinda; Braunstein, Jill; Allore, Sara

    After remaining virtually unchanged from 1995 through the 1970s, the wage gap between women and men began to decline in the 1980s. By the early 1990s, the ratio of the annual earnings of women employed full time year-round to the annual earnings of their male counterparts reached 72.0%. That ratio decreased slightly (to 71.4%) in 1995. The wage…

  9. Earnings Management Surrounding CEO Turnover: Evidence from Korea

    JONG-SEO CHOI; YOUNG-MIN KWAK; CHONGWOO CHOE

    2012-01-01

    This article examines the empirical relation between CEO turnover and earnings management in Korea using a sample of 317 CEO turnovers and 634 non-turnover control firms during the period of 2001-2008. We classify CEO turnovers into four types depending on whether the departure of outgoing CEO is peaceful or forced and the incoming CEO is promoted from within or recruited from outside the firm. We measure earnings management by both discretionary accruals and real activities management. We al...

  10. The effect of leverage increases on real earnings management

    Zagers-Mamedova, Irina

    2009-01-01

    textabstractMain subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage. Based upon a study of Jelinek (2007) who researched the correlation between increasing levels of leverage and accrual earnings management, I developed my main hypothesis with respect to the effect of leverage increases on REM to influence CFO. R...

  11. R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

    Guidara, Rihab; Boujelbene, Younes

    2015-01-01

    Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This paper seeks ...

  12. R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

    Guidara, Rihab; Boujelbene, Younes

    2015-01-01

    Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This ...

  13. Within- and cross-firm mobility and earnings growth

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl

    While it is well established that both promotions within firms and mobility across firms lead to substantial earnings progression, few studies offer an integrated analysis of the effects of these two types of mobility on earnings growth. To do this, we exploit a large Danish panel data set and te...... deductable pension contributions and more expensive real estate or financed consumption where interest is tax deductable....

  14. How Working Time Reduction Affects Employment and Earnings

    Santos Raposo, P.M.; van Ours, J.C.

    2008-01-01

    December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that working hours decreased, while hourly wages increased, keeping monthly earnings approximately constant. We also find that the working hours reduction did not lead to an increased job loss of worke...

  15. Expertise in Everyday Nurse–Patient Conversations

    Lindsay M. Macdonald

    2016-04-01

    Full Text Available A great deal of nursing activity is embedded in what is considered to be everyday conversation. These conversations are important to health professionals because communication can affect health outcomes, and they are important to patients who want to know they are being heard and cared for. How do nurses talk with patients and what are the features of effective communication in practice? In this exploratory study, two expert nurses recorded conversations with patients during domiciliary visits. Linguistic discourse analysis, informed by contextual knowledge of domiciliary nursing shows the nurses skillfully used small talk to support their clinical work. In their conversations, nurses elicit specific information, normalize unpleasant procedures, manage the flow of the interaction, and strengthen the therapeutic relationship. Small talk can be big talk in achieving nursing goals. Critically reflecting on recorded clinical interactions can be a useful method of professional development and a way of demonstrating nursing expertise.

  16. Education, work and earnings of Peruvian women.

    King, E M

    1996-01-01

    This study describes trends in educational attainment among women in Peru, and examines the determinants of educational attainment, labor force participation and employment, and earnings. Data were obtained from the Peruvian Living Standards Survey among a sample of 5644 women aged 20-59 years. Findings indicate that parents' educational variables had a positive and statistically significant relationship with the educational attainment of their daughters. The impact declined over time from older to younger cohorts. School reforms improved women's access to education. Education became more universal and compulsory over time. Daughters of mothers with white collar occupations had higher levels of schooling than farmers' daughters. The effects of fathers' education was larger. There was a wider gap between farmers and nonfarmers. Textbooks, teachers, and number of grades offered were the only primary school inputs that showed any clear cohort trend in their effect on years of schooling. As primary schools became more available, textbooks had a greater impact on school attainment. The impact of textbooks was larger for women than for men. The number of grades offered had a large positive effect which increased across cohorts from older to younger. Findings suggest weak effects of school reforms on women's likelihood of participating in the paid or unpaid labor force. Years of schooling had a very small and negative effect on total labor force participation. Woman's paid employment was influenced by age, education and training, household characteristics, and family's unearned income. Educational attainment had a small positive effect on participation in paid employment for younger women and no effect for older women. The average rate of return in paid employment to primary education was about 12%. Primary education had the highest rate of return. The return to job tenure was higher for younger women.

  17. Losing nuclear expertise - A safety concern

    Ziakova, M.

    2002-01-01

    Full text: Since the mid of eighties several important changes in human beings behaviour, which influence nuclear field, can be observed - the loss of interest in studying technical disciplines (namely nuclear), strong pressure of environmental movements, stagnation of electricity consumption and deregulation of electric markets. All these factors create conditions which are leading to the decrease of job positions related to the nuclear field connected particularly with research, design and engineering. Loss of interest in studying nuclear disciplines together with the decrease of number of job positions has led to the declining of university enrolments, closing of university departments and research reactors. In this manner just a very small number of appropriately educated new experts are brought In the same moment the additional internal factor - the relative ageing of the human workforce on both sites operators of nuclear facilities and research and engineering organisations can be observed. All these factors, if not addressed properly, could lead to the loss of nuclear expertise and the loss of nuclear expertise represents the direct thread to the nuclear safety. The latest studies have shown that at present NPPs cannot be replaced by other kinds of electric sources and in no case by renewable ones in an efficient manner. Therefore it is necessary to carefully manage knowledge gathered in the nuclear field during the years and to keep on the nuclear safety research, education and training to ensure and upgrade safe and reliable operation of existing and future nuclear facilities. This is responsibility of both the governments of the states using nuclear applications and owners of nuclear facilities. (author)

  18. EARNINGS MANAGEMENT, AUDIT QUALITY AND LEGAL ENVIRONMENT: AN INTERNATIONAL COMPARISON

    Mehmet Unsal Memis

    2012-01-01

    Full Text Available This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation between Big 4 and non-Big 4 audit firms are used as a audit quality proxy and discretionary accruals are used to measure the earnings management. According to the results, only for Brazilian and Mexican companies, there is significant relationship between the discretionary accruals and audit quality. For the other countries there is not significant relationship. Furthermore efficiency of the legal system helps decrease earnings management incentives. Along with results, the big four auditors do not constrain the earnings management incentives in every emerging country but effective legal system does. In this analysis we used other earnings management related variables like the size of the firms, leverage, lagged ROA of the firms which have loss in the previous year and Tobin Q as control variables.

  19. The Islamic Capital Market Response to the Real Earnings Management

    Rita Yuliana

    2017-06-01

    Full Text Available This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM. REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979 to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.

  20. Social Desirability Bias and Earnings Management around the World

    Niszczota Paweł

    2015-09-01

    Full Text Available In this paper we test whether inter-country variation in individuals’ tendency to conform, as measured by the Lie (social desirability scale used in the Eysenck Personality Questionnaire, can explain differences in the propensity to employ corporate earnings management around the world. Such a link is feasible, given that survey data suggest executives tend to be under severe pressure to meet earnings benchmarks, to which they often succumb by engaging in earnings management (to the detriment of the company’s long-term prospects. We hypothesize that in countries where the propensity to act in a socially desirable (outsider-satisfying way is stronger, earnings management should be more prevalent. Research results support our hypothesis, and demonstrate the existence of a positive relationship between the prevalence of earnings management in a country and the mean score of individuals from that country on the Eysenck Lie scale, which further evidences that capital market pressure is a significant determinant of earnings management.

  1. Earning on Response Coefficient in Automobile and Go Public Companies

    Lisdawati Arifin

    2017-09-01

    Full Text Available This study aims to analyze factors that influence earnings response coefficients (ERC, simultaneously and partially, composed of leverage, the systematic risk (beta, growth opportunities (market to book value ratio, and the size of the firm (firm size, selection of the sample in this study the author take 12 automakers and components that meet the criteria of completeness of the data from the year 2008 to 2012, entirely based on consideration of the following criteria: (1 the company's automotive and components are listed on the stock exchange, (2 have the financial statements years 2008-2012 (3 has a return data (closing price the first day after the date of issuance of the financial statements. This study uses secondary data applying multiple linear regression models to analyze and test the effect of independent variables on the dependent variable partially (t-test, simultaneous (f-test, and the goodness of fit (R-square on a research model. The result shows that leverage, beta, growth opportunities (market to book value ratio and size along with (simultaneously the effect on the dependent variable (dependent variable earnings response coefficients. Partially leverage negatively affect earnings response coefficients, partially beta negatively correlated earnings response coefficients, partially growth opportunities (market to book value ratio significant effect on earnings response coefficients, partially sized companies (firm size significantly influence earnings response coefficients.

  2. BOARD OF DIRECTORS STRUCTURE AND EARNINGS MANAGEMENT: BIST MANUFACTURING CASE

    Hüseyin TEMİZ

    2018-01-01

    Full Text Available The aim of this study is to investigate association between firms’ board structure (independent members, audit comittee, female membership and board of directors size and earnings management. For the purpose of investigating associations four different earnings management models were used. In addition, four hypotheses were tested in the context of the study.  Within the scope of the study, data covering the years 2012 - 2016 belonging to the firms operating in the BIST Manufacturing Sector were used. According to results there is a relationship between the proportion of independent members in the board and earnings management practices based on accrual and sales manipulation. Obtained results confirm that the increase in the proportion of female members on the board reduces earnings management practices based on cash flow and sales manipulation. There is also evidence that an increase in the size of the board reduces earnings management practices based on cash flow and income manipulation. There is no supporting evidence that the proportion of audit comittee members reduces earnings management practices.

  3. Should We Value Knowledge and Expertise? (editorial

    Denise Koufogiannakis

    2011-09-01

    Full Text Available As I write this editorial, I am on an airplane, reflecting on the EBLIP6 conference, held June 27-30, 2011 in Salford, U.K. In my personal opinion, the conference was a great success. There were a wide variety of concurrent paper sessions from an international group of delegates, thought provoking keynotes, and just the right amount of social activity, including the main conference dinner at the Manchester United Football Club! This journal will have a Feature section in our next issue (December that highlights the conference, including keynote presentations, some of the papers that were presented, and commentaries from attendees about the conference itself. So for now, I’ll just offer my warmest congratulations to the organizers.As I left Salford and tried to reflect on what I had learned and discussed with others, there were many things that came to mind. Immediate things that stood out for me had to do with impact, reflection, and the complexity of decision making. The theme of EBLIP6 was “Valuing Knowledge and Expertise”. This is a somewhat controversial theme for an evidence based practice conference, where research evidence and its implementation are the focus, and expert opinion is not generally held in high regard. None of the keynote speakers’ presentations spoke directly to the theme, however several paper presentations did include some reference to the importance of professional knowledge.Expertise is a loaded word, filled with notions of snobbery and over-confidence, even close-mindedness. If anything, those involved with EBLIP remove themselves as far from the notion of “expert” as they can. But if we consider an expert to be someone who has built up a significant amount of professional knowledge (both through experience and research on a topic, then the EBLIP movement should not simply dismiss this notion of “expert”. Perhaps, we more appropriately should consider expert voices (knowledgeable, reasonable

  4. 18 CFR 367.4360 - Account 436, Appropriations of retained earnings.

    2010-04-01

    ..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...

  5. Investor reaction to strategic emphasis on earnings numbers: An empirical study

    M. Shibley Sadique

    2013-10-01

    Full Text Available We analyze the earnings information and stock prices of S&P500 firms and find that investors following S&P500 stocks (i respond more to pro forma earnings than to GAAP earnings, (ii respond to an emphasis on pro forma earnings, and (iii are fixated on pro forma earnings. We provide the first direct evidence that a strategic emphasis on earnings numbers may affect return volatility. Further, our results do not support the argument that a larger investor response to Street earnings might be driven by large differences between the Street numbers and GAAP numbers.

  6. Expertise and age-related changes in components of intelligence.

    Masunaga, H; Horn, J

    2001-06-01

    In a sample of 263 male GO players at 48 levels of expertise and ranging from 18 to 78 years of age, it was found that factors of expertise deductive reasoning (EDR) and expertise working memory (EWM) were independent of factors of fluid reasoning (Gf) and short-term working memory (STWM) that, along with cognitive speed (Gs), have been found to characterize decline of intelligence in adulthood. The main effects of analyses of cross-sectional age differences indicated age-related decline in EDR and EWM as well as in Gf, STWM, and Gs. However, interaction and partialing analyses indicated that decline in EDR and EWM decreased to no decline with increase in level of expertise. The results thus suggest that with increase in factors known to raise the level of expertise--particularly, intensive, well-designed practice--there may be no age-related decline in the intelligence that is measured in the abilities of expertise.

  7. Accounting standards and investor perception of earnings quality: IAS/IFRS vs. German Gaap

    Ferrari Mascia; Momentè Francesco; Reggiani Francesco

    2011-01-01

    We analyze the earnings quality under the IAS/IFRS and German GAAP by evaluating the earnings management degree in IAS and HGB adopters and by investigating what is the level of uncertainty (reliability) that investors perceive from the earnings announced. Our results show that IAS and HGB adopters do not present any significant differences in earnings management, if we examine the working capital accruals, while IAS/IFRS sub-sample is less engaged in earnings management, considering the tota...

  8. Instructional Design for Accelerated Macrocognitive Expertise in the Baseball Workplace

    Fadde, Peter J.

    2016-01-01

    The goal of accelerating expertise can leave researchers and trainers in human factors, naturalistic decision making, sport science, and expertise studies concerned about seemingly insufficient application of expert performance theories, findings and methods for training macrocognitive aspects of human performance. Video-occlusion methods perfected by sports expertise researchers have great instructional utility, in some cases offering an effective and inexpensive alternative to high-fidelity...

  9. Expertise synthesis on the CSPE; Synthese d'expertise sur la CSPE

    Blonde, G.; Poizat, F

    2008-01-15

    This document presents a synthesis of the results of an expertise realized on the CSPE, the compensation tax of the electric public service. This tax concerns the management of the electricity production additional costs in isolated areas, the solidarity, a policy to favor the energy efficiency and the renewable energies. The document explains the historical aspects of the tax elaboration, its financial importance, the consequences and the impacts on the competition. (A.L.B.)

  10. Internal migration, earnings, and the importance of self-selection.

    Ahmed, A M; Sirageldin, I

    1994-01-01

    This paper analyzes the impact of internal migration on earnings within the human capital model framework. Since migrants constitute a non-random sample of population, the endogenous nature of migration decision warrants necessary correction for the selectivity bias in their earnings function. The Mincer-type earnings model is thus augmented to determine the extent of this bias. Besides estimating the standard Mincerian earnings model, the paper also attempts to verify the learn-as-you-go proposition by introducing migration duration variables in the earnings model. Based on the household level Population, Labor Force, and Migration (1979-80) survey data, the analysis yields the following important conclusions: (i) the data allowed a meaningful estimation of Mincerian earnings function for migrants and non-migrants; (ii) the level of schooling was one of the important determinants of the distribution of income both for migrants and nonmigrants--the four categorical variables of education were in general statistically significant with expected signs, implying that the hypothesis of a positive relationship between income and education was accepted; (iii) the rates of return to education improved systematically with higher levels of education, thus confirming the notion that education serves as a signalling device; (iv) the age-income profile was almost linear for migrants but showed concavity for nonmigrants; (v) the presence of sample-selection was observed for migrants; and (vi) even after controlling for the influence of personal characteristics, i.e., education and experience, the long-standing migrants earned relatively more at the destination than the more recent migrants.

  11. Expertise in physiological breech birth: A mixed-methods study.

    Walker, Shawn; Parker, Pam; Scamell, Mandie

    2018-06-01

    The safety of vaginal breech birth depends on the expertise of birth attendants, yet the meaning of "expertise" remains unclear and subjectively defined. The objective of this study was to define expertise and the roles experts may play in expanding access to this service. We performed an integrative analysis of two strands of data concerning expertise in physiological breech birth, including the following: survey data from a Delphi study involving 26 very experienced clinicians (mean experience = 135 breech births) and 2 service user representatives, and interviews from a grounded theory study of 14 clinicians more moderately experienced with physiological methods (5-30 upright breech births). Data were pooled and analyzed using constant comparative methods. Expertise is defined by its ongoing function, the generation of comparatively good outcomes, and confidence and competence among colleagues. Although clinical experience is important, expertise is developed and expressed in social clinical roles, which expand as experience grows: clinician, mentor, specialist, and expert. To develop expertise within a service, clinicians who have an interest in breech birth should be supported to perform these roles within specialist teams. Specialist breech teams may facilitate the development of expertise within maternity care settings. Evaluation of expertise based on enablement of women and colleagues, as well as outcomes, will potentially avoid the pitfalls of alienation produced by some forms of specialist authority. © 2017 Wiley Periodicals, Inc.

  12. The Automation-by-Expertise-by-Training Interaction.

    Strauch, Barry

    2017-03-01

    I introduce the automation-by-expertise-by-training interaction in automated systems and discuss its influence on operator performance. Transportation accidents that, across a 30-year interval demonstrated identical automation-related operator errors, suggest a need to reexamine traditional views of automation. I review accident investigation reports, regulator studies, and literature on human computer interaction, expertise, and training and discuss how failing to attend to the interaction of automation, expertise level, and training has enabled operators to commit identical automation-related errors. Automated systems continue to provide capabilities exceeding operators' need for effective system operation and provide interfaces that can hinder, rather than enhance, operator automation-related situation awareness. Because of limitations in time and resources, training programs do not provide operators the expertise needed to effectively operate these automated systems, requiring them to obtain the expertise ad hoc during system operations. As a result, many do not acquire necessary automation-related system expertise. Integrating automation with expected operator expertise levels, and within training programs that provide operators the necessary automation expertise, can reduce opportunities for automation-related operator errors. Research to address the automation-by-expertise-by-training interaction is needed. However, such research must meet challenges inherent to examining realistic sociotechnical system automation features with representative samples of operators, perhaps by using observational and ethnographic research. Research in this domain should improve the integration of design and training and, it is hoped, enhance operator performance.

  13. Friendship 7 the epic orbital flight of John H. Glenn, Jr.

    Burgess, Colin

    2015-01-01

    In this spellbinding account of an historic but troubled orbital mission, noted space historian Colin Burgess takes us back to an electrifying time in American history, when intrepid pioneers were launched atop notoriously unreliable rockets at the very dawn of human space exploration.   A nation proudly and collectively came to a standstill on the day this mission flew; a day that will be forever enshrined in American spaceflight history. On the morning of February 20, 1962, following months of frustrating delays, a Marine Corps war hero and test pilot named John Glenn finally blazed a path into orbit aboard a compact capsule named Friendship 7.   The book’s tension-filled narrative faithfully unfolds through contemporary reports and the personal recollections of astronaut John Glenn, along with those closest to the Friendship 7 story, revealing previously unknown facts behind one of America’s most ambitious and memorable pioneering space missions.

  14. High Power MPD Thruster Development at the NASA Glenn Research Center

    LaPointe, Michael R.; Mikellides, Pavlos G.; Reddy, Dhanireddy (Technical Monitor)

    2001-01-01

    Propulsion requirements for large platform orbit raising, cargo and piloted planetary missions, and robotic deep space exploration have rekindled interest in the development and deployment of high power electromagnetic thrusters. Magnetoplasmadynamic (MPD) thrusters can effectively process megawatts of power over a broad range of specific impulse values to meet these diverse in-space propulsion requirements. As NASA's lead center for electric propulsion, the Glenn Research Center has established an MW-class pulsed thruster test facility and is refurbishing a high-power steady-state facility to design, build, and test efficient gas-fed MPD thrusters. A complimentary numerical modeling effort based on the robust MACH2 code provides a well-balanced program of numerical analysis and experimental validation leading to improved high power MPD thruster performance. This paper reviews the current and planned experimental facilities and numerical modeling capabilities at the Glenn Research Center and outlines program plans for the development of new, efficient high power MPD thrusters.

  15. Aircraft Engine Noise Research and Testing at the NASA Glenn Research Center

    Elliott, Dave

    2015-01-01

    The presentation will begin with a brief introduction to the NASA Glenn Research Center as well as an overview of how aircraft engine noise research fits within the organization. Some of the NASA programs and projects with noise content will be covered along with the associated goals of aircraft noise reduction. Topics covered within the noise research being presented will include noise prediction versus experimental results, along with engine fan, jet, and core noise. Details of the acoustic research conducted at NASA Glenn will include the test facilities available, recent test hardware, and data acquisition and analysis methods. Lastly some of the actual noise reduction methods investigated along with their results will be shown.

  16. Expertise and governance of climate change

    Encinas de Munagorri, R.; Colson, R.; Denis, B.; Leclerc, O.; Rousseau, S.; Torre-Schaub, M.

    2009-01-01

    Global warming has become in few years a prominent problem which requires the implementation of a world governance to be solved. However, the share of human activities in the global warming phenomenon and the actions susceptible to mitigate the greenhouse gases emission generate scientifical, political and legal conflicts at the same time. Assessing the taking into account of climate change by international institutions raises several questions. By what process a true fact can become established at the world scale? Are experts free or constrain by procedure rules? How to regulate the worldwide carbon trade? Is the governance requirement foreseen in international systems respected by decision making practices? How to explain experts' omnipresence in the observance mechanisms of climate change treaties? Is their influence determining, at the international and internal scale, in the elaboration of a climate law? These questions, analyzed by researchers in law and political science, are indissociable of method stakes with an inter-disciplinary horizon. This book, result of a collective work, is not limited to a description of standards and actors' practices in force. Its ambition is to apprehend law, science and politics in their interactions. Climate change is an appropriate topic to think about the links between the different scientific disciplines. The book concludes with a prospective about the contribution of laws analysis to expertise which involves the dogmatic, realistic and epistemologic aspects. (J.S.)

  17. The appraisal rationalisation of real estate expertise

    Marina Ciuna

    2013-12-01

    Full Text Available The Italian appraisal practice is characterized by valuations developed in subjective opinions formulated by the valuers, according to the experience and the competence rather than on the survey of the market data of comparable properties. This practice makes up for the lack of information on the real estate market and to the consequent absence of systematic collections of market data. This tradition is in the cadastral appraisal for the rural (1886 and urban properties (1939. The assessed income is appraised for a representative property and wide to all the other properties with arbitrary scores (pure number. The assessed value is derived from the income with fixed multipliers. The reform of the cadastral appraisals (2013 provides the employment of predetermined statistic functions rather than the automated valuation models applied in the mass appraisal. There are therefore ample spaces to rationalize the Italian valuations. For the market appraisal the process of rationalization is based on the comparison between the expertise and the market comparison approach. For the cadastral appraisal the process of rationalization is based on the statistic application to the fixed functions with the survey of a sample of market prices and the ratios study according to the valuation standards.

  18. Sherlock Holmes: an expert's view of expertise.

    André, Didierjean; Fernand, Gobet

    2008-02-01

    In recent years, there has been an intense research effort to understand the cognitive processes and structures underlying expert behaviour. Work in different fields, including scientific domains, sports, games and mnemonics, has shown that there are vast differences in perceptual abilities between experts and novices, and that these differences may underpin other cognitive differences in learning, memory and problem solving. In this article, we evaluate the progress made in the last years through the eyes of an outstanding, albeit fictional, expert: Sherlock Holmes. We first use the Sherlock Holmes character to illustrate expert processes as described by current research and theories. In particular, the role of perception, as well as the nature and influence of expert knowledge, are all present in the description of Conan Doyle's hero. In the second part of the article, we discuss a number of issues that current research on expertise has barely addressed. These gaps include, for example, several forms of reasoning, the influence of emotions on cognition, and the effect of age on experts' knowledge and cognitive processes. Thus, although nearly 120-year-old, Conan Doyle's books show remarkable illustrations of expert behaviour, including the coverage of themes that have mostly been overlooked by current research.

  19. Perceptual expertise in forensic facial image comparison.

    White, David; Phillips, P Jonathon; Hahn, Carina A; Hill, Matthew; O'Toole, Alice J

    2015-09-07

    Forensic facial identification examiners are required to match the identity of faces in images that vary substantially, owing to changes in viewing conditions and in a person's appearance. These identifications affect the course and outcome of criminal investigations and convictions. Despite calls for research on sources of human error in forensic examination, existing scientific knowledge of face matching accuracy is based, almost exclusively, on people without formal training. Here, we administered three challenging face matching tests to a group of forensic examiners with many years' experience of comparing face images for law enforcement and government agencies. Examiners outperformed untrained participants and computer algorithms, thereby providing the first evidence that these examiners are experts at this task. Notably, computationally fusing responses of multiple experts produced near-perfect performance. Results also revealed qualitative differences between expert and non-expert performance. First, examiners' superiority was greatest at longer exposure durations, suggestive of more entailed comparison in forensic examiners. Second, experts were less impaired by image inversion than non-expert students, contrasting with face memory studies that show larger face inversion effects in high performers. We conclude that expertise in matching identity across unfamiliar face images is supported by processes that differ qualitatively from those supporting memory for individual faces. © 2015 The Author(s).

  20. Integrated Micro-Power System (IMPS) Development at NASA Glenn Research Center

    Wilt, David; Hepp, Aloysius; Moran, Matt; Jenkins, Phillip; Scheiman, David; Raffaelle, Ryne

    2003-01-01

    Glenn Research Center (GRC) has a long history of energy related technology developments for large space related power systems, including photovoltaics, thermo-mechanical energy conversion, electrochemical energy storage. mechanical energy storage, power management and distribution and power system design. Recently, many of these technologies have begun to be adapted for small, distributed power system applications or Integrated Micro-Power Systems (IMPS). This paper will describe the IMPS component and system demonstration efforts to date.

  1. Sixth NASA Glenn Research Center Propulsion Control and Diagnostics (PCD) Workshop

    Litt, Jonathan S. (Compiler)

    2018-01-01

    The Intelligent Control and Autonomy Branch at NASA Glenn Research Center hosted the Sixth Propulsion Control and Diagnostics Workshop on August 22-24, 2017. The objectives of this workshop were to disseminate information about research being performed in support of NASA Aeronautics programs; get feedback from peers on the research; and identify opportunities for collaboration. There were presentations and posters by NASA researchers, Department of Defense representatives, and engine manufacturers on aspects of turbine engine modeling, control, and diagnostics.

  2. Selected Research and Development Topics on Aerospace Communications at NASA Glenn Research Center

    Miranda, Felix A.; Romanofsky, Robert R.; Nessel, James A.

    2014-01-01

    This presentation discusses some of the efforts on communications RD that have been performed or are currently underway at NASA Glenn Research Center. The primary purpose of this presentation is to outline some RD topics to serve as talking points for a Technical Interchange Meeting with the Ohio State University. The meeting is scheduled to take place at The ElectroScience Laboratory of the Ohio State University on February 24, 2014.

  3. The application of vernacular Australian environmental design principles in Glenn Murcutt’s architecture

    Lecaro, Mauricio; Lau, Benson; Rodrigues, Lucelia; Jarman, Dik

    2017-01-01

    Glenn Murcutt is recognised as one of the most influential architects of the last few decades. His design philosophy, environmental awareness and in-depth understanding of the Australian context and vernacular architecture, have made him one of the leaders of critical regionalism worldwide. His buildings not only provide shelter, but also offer comfort with lower environmental impacts through simple, yet creative design solutions. Although Murcutt’s architecture is well documented, limited ev...

  4. STS-95 Payload Specialist Glenn greets baseball legend Williams following a parade in Cocoa Beach

    1998-01-01

    STS-95 Payload Specialist John H. Glenn Jr. (left) greets baseball legend Ted Williams at a reception at the Double Tree Oceanfront Hotel following a parade down State Road A1A in nearby Cocoa Beach. Organizers of the parade included the Cocoa Beach Area Chamber of Commerce, the Brevard County Tourist Development Council, and the cities of Cape Canaveral and Cocoa Beach. The parade is reminiscent of those held after missions during the Mercury Program.

  5. STS-95 Payload Specialist Glenn participates in a parade in Cocoa Beach

    1998-01-01

    STS-95 Payload Specialist John H. Glenn Jr. waves to a dense crowd of well-wishers from the back of a silver 1999 C-5 Corvette convertible during a parade down State Road A1A in nearby Cocoa Beach. Organizers of the parade include the Cocoa Beach Area Chamber of Commerce, the Brevard County Tourist Development Council, and the cities of Cape Canaveral and Cocoa Beach. The parade is reminiscent of those held after missions during the Mercury Program.

  6. F.M. Glenn Willson: Early UCSC History and the Founding of Stevenson College

    Willson, F.M. Glenn; Jarrell, Randall; Regional History Project, UCSC Library

    1989-01-01

    Glenn Willson addresses campus developments from January 1965, when he joined the early faculty, until his resignation in 1975, when he returned home to England. During this period he held a number of campus appointments, including the provostship at Stevenson College from 1967 to 1975, and service as the chair of the Academic Senate; as Vice-Chancellor, College and Student Affairs; and as acting chair of the Theater Arts Committee. Willson focuses on three aspects of UCSC history in...

  7. Earning management: analysis of publications in brazilian accounting journals

    Débora Gomes Machado

    2014-06-01

    Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.

  8. The practice and earnings of preventive medicine physicians.

    Salive, M E

    1992-01-01

    A shortage of preventive medicine (PM) physicians exists in the United States. Researchers know little about these physicians' earnings and practice characteristics. The American College of Preventive Medicine (ACPM) mailed a survey to all self-identified PM physicians on the American Medical Association (AMA) Physician Masterfile. A total of 3,771 (54%) responded; respondents' sex and region of residence were typical for PM physicians in general, with a slight excess of older physicians and those reporting board certification. A total of 2,664 (71%) were working full time, with median earnings of $85,000 (mean $90,000). Among full-time physicians, relatively higher earnings were associated with the following characteristics: male sex; age 45 to 64 years; major source of income from clinical, business, or industrial sources, rather than governmental or academic; and PM board certification. Full-time PM physicians earned much less than office-based private practitioners in several primary care specialties in 1989. The gap in earnings between PM specialists in government positions and those in the private sector is also substantial. Both disparities may require creative solutions.

  9. High-Power Hall Propulsion Development at NASA Glenn Research Center

    Kamhawi, Hani; Manzella, David H.; Smith, Timothy D.; Schmidt, George R.

    2014-01-01

    The NASA Office of the Chief Technologist Game Changing Division is sponsoring the development and testing of enabling technologies to achieve efficient and reliable human space exploration. High-power solar electric propulsion has been proposed by NASA's Human Exploration Framework Team as an option to achieve these ambitious missions to near Earth objects. NASA Glenn Research Center (NASA Glenn) is leading the development of mission concepts for a solar electric propulsion Technical Demonstration Mission. The mission concepts are highlighted in this paper but are detailed in a companion paper. There are also multiple projects that are developing technologies to support a demonstration mission and are also extensible to NASA's goals of human space exploration. Specifically, the In-Space Propulsion technology development project at NASA Glenn has a number of tasks related to high-power Hall thrusters including performance evaluation of existing Hall thrusters; performing detailed internal discharge chamber, near-field, and far-field plasma measurements; performing detailed physics-based modeling with the NASA Jet Propulsion Laboratory's Hall2De code; performing thermal and structural modeling; and developing high-power efficient discharge modules for power processing. This paper summarizes the various technology development tasks and progress made to date

  10. Results From the John Glenn Biomedical Engineering Consortium. A Success Story for NASA and Northeast Ohio

    Nall, Marsha M.; Barna, Gerald J.

    2009-01-01

    The John Glenn Biomedical Engineering Consortium was established by NASA in 2002 to formulate and implement an integrated, interdisciplinary research program to address risks faced by astronauts during long-duration space missions. The consortium is comprised of a preeminent team of Northeast Ohio institutions that include Case Western Reserve University, the Cleveland Clinic, University Hospitals Case Medical Center, The National Center for Space Exploration Research, and the NASA Glenn Research Center. The John Glenn Biomedical Engineering Consortium research is focused on fluid physics and sensor technology that addresses the critical risks to crew health, safety, and performance. Effectively utilizing the unique skills, capabilities and facilities of the consortium members is also of prime importance. Research efforts were initiated with a general call for proposals to the consortium members. The top proposals were selected for funding through a rigorous, peer review process. The review included participation from NASA's Johnson Space Center, which has programmatic responsibility for NASA's Human Research Program. The projects range in scope from delivery of prototype hardware to applied research that enables future development of advanced technology devices. All of the projects selected for funding have been completed and the results are summarized. Because of the success of the consortium, the member institutions have extended the original agreement to continue this highly effective research collaboration through 2011.

  11. Earnings and Job Satisfaction of Employed Spanish Doctoral Graduates

    Juan Francisco Canal Domínguez

    2013-01-01

    Full Text Available The increasing demand for highly qualifi ed workers in developed countries has raised a new interest in analysing whether doctoral training meets the needs of the European labour market. Job satisfaction enables an approach to both the relationship between training and job position and to a company?s successful management of its relationship with those workers who are PhD holders. The results indicate that an analysis based on earnings is relevant, as it makes it possible to identify two clear job satisfaction behaviours: on the one hand, as earnings increase, so does job satisfaction, although this is found to a lesser extent in the higher earnings range; on the other hand, when moving up in the salary range, the relative assessment of job satisfaction components changes, as well as their signifi cance in explaining the variations in job satisfaction.

  12. Danwei Profitability and Earnings Inequality in Urban China*

    Xie, Yu; Wu, Xiaogang

    2009-01-01

    Prior research has debated the relative importance of such factors as human capital, political capital and region in determining workers’ earnings in reform-era urban China. This article argues that a main agent of social stratification in contemporary China continues to be the danwei, the work unit. Using data from a 1999 survey we conducted in three large Chinese cities, Wuhan, Shanghai and Xi’an, we assess the extent to which workers’ earnings (including regular wages, bonuses and subsidies) depend on the profitability of their danwei. Results show that the financial situation of the danwei is one of the most important determinants of earnings in today’s urban China. Furthermore, the importance of danwei profitability does not vary by city or by employment sector. PMID:20445771

  13. Earnings, Uncertainty, and the Self-Employment Choice

    Le Maire, Daniel; Schjerning, Bertel

    2007-01-01

    -employed can retain earnings and thereby transfer income across tax-years. Secondly, expected income level and income variance are important determinants in choice of occupation. Thirdly, men put more emphasis on expected earnings level, while women appears more risk averse, which contribute to explain why......This paper investigates the relationship between self-employment choice, expected earnings, and uncertainty. Several interesting results emerge from our analysis on Danish longitudinal register data: Firstly, self-employed (taxable) personal income bunch at kink points in the tax system since self...... fewer women are self-employed. Finally, our results suggest that non-western immigrants are marginalized into self-employment. Occupational choice, self-employment, wage-di¤erentials, income uncertainty, risk aversion, overcon…dence, self-selection, gender di¤erences.  ...

  14. A Multimodal Neural Network Recruited by Expertise with Musical Notation

    Wong, Yetta Kwailing; Gauthier, Isabel

    2010-01-01

    Prior neuroimaging work on visual perceptual expertise has focused on changes in the visual system, ignoring possible effects of acquiring expert visual skills in nonvisual areas. We investigated expertise for reading musical notation, a skill likely to be associated with multimodal abilities. We compared brain activity in music-reading experts…

  15. Invasive Species Working Group: Research Summary and Expertise Directory

    Jack Butler; Dean Pearson; Mee-Sook Kim

    2009-01-01

    Rocky Mountain Research Station (RMRS) personnel have scientific expertise in widely ranging disciplines and conduct multidisciplinary research on invasive species issues with emphasis in terrestrial and aquatic habitats throughout the Interior West, Great Plains, and related areas (fig. 1; Expertise Directory; appendix). RMRS invasive species research covers an array...

  16. Toward a multifactorial model of expertise: beyond born versus made.

    Hambrick, David Z; Burgoyne, Alexander P; Macnamara, Brooke N; Ullén, Fredrik

    2018-02-15

    The debate over the origins of individual differences in expertise has raged for over a century in psychology. The "nature" view holds that expertise reflects "innate talent"-that is, genetically determined abilities. The "nurture" view counters that, if talent even exists, its effects on ultimate performance are negligible. While no scientist takes seriously a strict nature-only view of expertise, the nurture view has gained tremendous popularity over the past several decades. This environmentalist view holds that individual differences in expertise reflect training history, with no important contribution to ultimate performance by innate ability ("talent"). Here, we argue that, despite its popularity, this view is inadequate to account for the evidence concerning the origins of expertise that has accumulated since the view was first proposed. More generally, we argue that the nature versus nurture debate in research on expertise is over-or certainly should be, as it has been in other areas of psychological research for decades. We describe a multifactorial model for research on the nature and nurture of expertise, which we believe will provide a progressive direction for future research on expertise. © 2018 New York Academy of Sciences.

  17. Assessing Expertise in Introductory Physics Using Categorization Task

    Mason, Andrew; Singh, Chandralekha

    2011-01-01

    The ability to categorize problems based upon underlying principles, rather than surface features or contexts, is considered one of several proxy predictors of expertise in problem solving. With inspiration from the classic study by Chi, Feltovich, and Glaser, we assess the distribution of expertise among introductory physics students by asking…

  18. The Dynamics of Gender Earnings Differentials: Evidence from Establishment Data

    Barth, Erling; Pekkala Kerr, Sari; Olivetti, Claudia

    2017-01-01

    We use a unique match between the 2000 Decennial Census of the United States and the Longitudinal Employer Household Dynamics (LEHD) data to analyze how much of the increase in the gender earnings gap over the lifecycle comes from shifts in the sorting of men and women across high- and low-pay establishments and how much is due to differential earnings growth within establishments. We find that for the college educated the increase is substantial and, for the most part, due to differential ea...

  19. Banking system reform, earnings quality and credit allocation

    Xiuli Zhu; Lianjun Li; Yunkui Xue

    2012-01-01

    This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in stateowned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-stateowned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.

  20. Banking system reform, earnings quality and credit allocation

    Xiuli Zhu

    2012-09-01

    Full Text Available This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in state-owned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-state-owned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.

  1. Earnings among young and mature Danish university graduates

    Klausen, Trond Beldo

    2016-01-01

    wages among private sector employees. This applies to both genders, but the differences are stronger among male employees. The analyses of long-term wages reveal a more homogeneous pattern. Mature graduates earn less in all the years investigated. The wage differences are greatest among male graduates...... for a longer period of time and to control for more labour market-relevant variables than any previous study of graduation age and earnings. The results show that graduation age has either a slightly positive or an insignificant impact on starting wages within the public sector or a negative impact on starting...... employed in private enterprises, and the gap increases throughout their careers....

  2. Earnings management: estudo de caso do Banco Nacional Earnings management: Central Bank's case study

    César Medeiros Cupertino

    2006-08-01

    Full Text Available Este artigo promove um estudo de caso de uma das maiores instituições financeiras brasileiras da década de 90: o Banco Nacional S.A. (BNSA. O BNSA teve sua intervenção decretada pelo Banco Central do Brasil em 1995, após ser identificada a existência de ativos insolventes, originados por gerenciamento fraudulento dos lucros da entidade. O estudo visa investigar a gestão fraudulenta de lucros do Banco Nacional S.A., tanto nos seus aspectos motivadores, quanto em relação aos seus efeitos na composição patrimonial da entidade. A abordagem metodológica contempla: (i pesquisa explicativa, quanto aos objetivos do estudo; (ii estudo de caso, quanto aos procedimentos aplicados e (iii pesquisa qualitativa, quanto à abordagem do problema. Constatou-se que pode haver interesses inconciliáveis entre o agente e o principal, conforme disciplinado pela teoria da agência. O artigo, ainda, ressalta a importância do conhecimento dos dados financeiros na identificação dos fatos de interesse, dos ajustes pertinentes e da correta evidenciação da situação patrimonial da entidade.This paper features a case study of one of the main Brazilian banks of the 90's: Banco Nacional S/A (BNSA. The bank had its intervention decreed by Central Bank of Brazil in 1995, after the existence of insolvent assets, originated by fraudulent earnings management, were identified. The study aims to investigate the fraudulent earnings management of BNSA, both in motivational aspects and in relation of the effects in its balance sheet structure. The methodological approach of the study encompasses: (i an explanatory research, regarding the intended aim of the study; (ii case study, regarding the applied procedures; and (iii a qualitative research, regarding the approach to the problem. It was concluded that irreconcilable conflicts of interest might occur between the agent and the principal, according to the Agency Theory. The paper also emphasizes the importance of

  3. An Early Glenn Operation May be Associated with the Later Occurrence of Protein-Losing Enteropathy in Fontan Patients : Association of Early Glenn and Failing Fontan.

    Unseld, Bettina; Stiller, Brigitte; Borth-Bruhns, Thomas; du Bois, Florian; Kroll, Johannes; Grohmann, Jochen; Fleck, Thilo

    2017-08-01

    Protein-losing enteropathy (PLE) and plastic bronchitis (PB) are major causes of long-term mortality after Fontan operation. The objective of this study was to determine early clinical risk factors before the onset of PLE and PB. In a cohort study, 106 Fontan patients between 2005 and 2013 were examined. A median of 5.3 (1.5-8.5) years later, follow-up questionnaires were used to group the patients in a PLE or PB group (n = 14) and a non-PLE/PB group (n = 92). Prevalence of PLE was 9.4% (n = 10) and of PB 3.8% (n = 4). At follow-up, five patients (4.7%) died of PLE or PB. Median age at death was 6.2 years (IQR 10.5, 95% CI 5.3-23.4). We observed no significant group differences in gender distribution (p = 0.73), ventricular morphology (p = 0.87), surgical technique (p = 0.64), conduit fenestration (p = 0.34), age at Fontan operation (p = 0.54), and need for diuretics (p = 0.56). Hypoplastic left heart syndrome was more frequent in the PLE/PB group 50 vs. 22.8% (p = 0.03) OR 3.4 (95% CI 1.1-10.8). The modified Glenn procedure was performed at a median age of 4 months (IQR 4.0) in the PLE/PB group versus 8 months (IQR 8.0) in the non-PLE/PB group (p = 0.01). The early Glenn procedure and hypoplastic left heart syndrome may be associated with the development of PLE and PB.

  4. Maintaining nuclear competence and expertise in Japan

    Fujii, Y.

    2004-01-01

    The fundamental law of atomic energy, which strictly restricts the application of atomic energy to the peaceful use, was established in 1955 in Japan. Since then, during the past five decades, great efforts were made to develop atomic energy. So far 52 units of light water reactors, 29 BWRs and 23 PWRs, have been built and in operation, 5 units are under construction and 6 units are planed to be built. Total capacity of presently operated NPPs amounts to 45.7 Gwe and the nuclear energy shares 30 % of the total electricity generation in Japan. During the past 10 years, several accidents occur in the nuclear facilities of electric power companies, and JNC ( previously PNC ). In spite of these accidents, including the accident of Kansai Electric Power Co. this year, the important role of nuclear energy to sustain the lives of people in Japan is intact. In the nuclear energy projection, the construction of NPPs continues till 2010. Thereafter reconstructions of NPPs are foreseen in the decade 2030's for the replacement of present NPPs in operation after 60 years services. Attention has been directed to the technology preservation: how competence and expertise of nuclear engineering can be maintained till the next period of replacement construction, in particular, the period between years 2010 and 2030. The present paper reviews the status of nuclear engineering programs in universities in Japan. The nuclear education programs started in graduate schools in 1957 and expanded to undergraduate schools of major national universities. Presently nine universities are providing systematic nuclear education programs in their graduate schools, although the corresponding department have been changed their names from 'nuclear' to more broaden terms of 'quantum', 'energy' and 'system' in several universities. Under the conditions of shrinking nuclear industries, how to maintain the present education system is seriously concerned matter in the universities. The present paper

  5. The College Payoff: Education, Occupations, Lifetime Earnings. Executive Summary

    Carnevale, Anthony P.; Rose, Stephen J.; Cheah, Ban

    2011-01-01

    Education and earnings interact in complex and often unexpected ways--but there are rules to the game. "The College Payoff," a new paper from the Georgetown University Center on Education and the Workforce, uses in-depth data analysis to identify, illuminate and elucidate those rules. This executive summary provides a glimpse of the education and…

  6. Do Managers Manipulate Earnings Prior to Management Buyouts?

    Mao, Y.; Renneboog, L.D.R.

    2013-01-01

    Abstract: To address the question as to whether managers manipulate accounting numbers downwards prior to management buyouts (MBOs), we implement an industry-adjusted buyout-specific approach and receive an affirmative answer. In UK buyout companies, negative earnings manipulation (understating the

  7. CEO origin and accrual-based earnings management

    Kuang, Y.F.; Qin, B.; Wielhouwer, J.

    2014-01-01

    This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial

  8. A Price Earnings Index for the Danish Stock Market

    Risager, Ole

    2004-01-01

    Price-earnings ratios are part of the toolkit that is used for assessing the valuation ofindividual firms on the stock market as well as the entire market itself. This paperpresents consistent P/E series for the liquid Danish shares adjusted for share buybacks.The results show that over the period...

  9. Earnings Management through Goodwill Impairment: CEO and CFO tenure impact

    O.V. Visnevskaá (Olga)

    2010-01-01

    textabstractExecutive summary This paper examines the relationship between the extent of goodwill impairment and the properties of CEOs and CFOs of a selection of FTSE Eurotop 100 Index companies. Prior research indicated that it is likely that CEOs tend to take earnings baths early in their tenure,

  10. ATRF Earns Three Green Globes, Exceeds NIH Building Standards | Poster

    By Ashley DeVine, Staff Writer From project management and energy and water efficiency to emissions and the indoor environment, the Advanced Technology Research Facility (ATRF) was built with sustainability in mind, exceeding the National Institutes of Health’s (NIH’s) building standards and earning three Green Globes from the Green Building Initiative (GBI).

  11. Can "Some College" Help Reduce Future Earnings Inequality?

    Gitterman, Daniel P.; Moulton, Jeremy G.; Bono-Lunn, Dillan; Chrisco, Laura

    2015-01-01

    This article addresses the policy debate over "college for all" versus "college for some" in the United States and analyzes the relationship between "some college" (as a formal education attainment category) and earnings. Our evidence confirms--using data from the American Community Survey (ACS), the Panel Study on…

  12. 24 CFR 904.110 - Earned Home Payments Account (EHPA)

    2010-04-01

    ... separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of... through a work order. A homebuyer shall receive a copy of all such work orders for his home. (i... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Earned Home Payments Account (EHPA...

  13. CEO Origin and Accrual-Based Earnings Management

    Kuang, Y.; Qin, B.; Wielhouwer, J.L.

    2014-01-01

    This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO’s tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial

  14. Rural Earnings Holding Steady in the Early 1990s.

    Swaim, Paul

    1995-01-01

    Current Population Survey data indicate an overall decline in the rural-urban pay gap during the early 1990s (due to declining urban wages, not rising rural wages). In 1993, the earnings of 30 percent of rural full-time workers were below the poverty level. Compares low-income workers by gender, age group, education, and race/ethnicity. (LP)

  15. Gender and Racial Gaps in Earnings among Recent College Graduates

    Zhang, Liang

    2008-01-01

    Using a nationally representative sample of baccalaureate graduates from 1993 (B&B 93/97/03), I explore factors that contribute to the gender and racial gap in earnings among recent college graduate. Results indicate that college major remains the most significant factor in accounting for the gender gap in pay. Female graduates are still left…

  16. Labor Market Institutions and the Dispersion of Wage Earnings

    Salverda, W.; Checchi, D.; Atkinson, A.B.; Bourguignon, F.

    2015-01-01

    Considering the contribution of the distribution of individual wages and earnings to that of household incomes we find two separate literatures that should be brought together, and bring “new institutions” into play. Growing female employment, rising dual-earnership and part-time employment

  17. Psychology Baccalaureates at Work: Major Area Subspecializations, Earnings, and Occupations

    Rajecki, D. W.

    2012-01-01

    A Census Bureau national survey identified baccalaureates aged up to 64 years having major area subspecializations labeled "psychology," "industrial/organizational (I/O) psychology," and "counseling psychology." Median 2009 earnings of all such types of baccalaureate psychology alumni were well below the distribution mean of the 153 fields in the…

  18. Within- and Cross-Firm Mobility and Earnings Growth

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl

    It is widely accepted that promotions within firms and mobility across firms lead to significant earnings progression. Existing research generally examined cross-firm mobility separately from hierarchical advancement. Yet, as our descriptive evidence from Danish panel data shows, how the two type...... growth of promotions (either within or across firms) and subsequent mobility at a higher hierarchy level....

  19. International Financial Reporting Standards and Earnings Management in Latin America

    Alex Augusto Timm Rathke

    2016-05-01

    Full Text Available This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under construction, and few studies focus on this issue, especially with respect to Latin America, despite its relevant role in the global economy. This paper fills this gap in the literature as it analyzes the level of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile, when compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia, and with the main Continental European economies (France and Germany. The results show that Latin American firms present a higher level of earnings management than Continental European and Anglo-Saxon firms, and this opportunistic behavior remains significant when only global players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting standards (IFRS and strong reporting incentives, countries’ specific characteristics still play an important role in the way IFRS is implemented in each country.

  20. 26 CFR 1.312-6 - Earnings and profits.

    2010-04-01

    ... exclude from earnings and profits that portion of any premium which is unearned under the provisions of section 832(b)(4) and which is segregated accordingly in the unearned premium reserve. (b) Among the items... items includible in gross income under section 61 or corresponding provisions of prior revenue acts...

  1. Evaluation of Building Projects Using Earned Value Technique ...

    This study evaluates building construction projects using the Earned Value Analysis technique, the Experimental Approach, and Value Concept Analysis. The aim was to compare the cost incurred for an identified amount of work done on a project with the cost budgeted for the same work. The results were used to calculate ...

  2. Job Search Methods: Consequences for Gender-based Earnings Inequality.

    Huffman, Matt L.; Torres, Lisa

    2001-01-01

    Data from adults in Atlanta, Boston, and Los Angeles (n=1,942) who searched for work using formal (ads, agencies) or informal (networks) methods indicated that type of method used did not contribute to the gender gap in earnings. Results do not support formal job search as a way to reduce gender inequality. (Contains 55 references.) (SK)

  3. Panel Estimates of Male-Female Earnings Functions.

    Kim, Moon-Kak; Polachek, Solomon W.

    1994-01-01

    Application of single and simultaneous equation fixed-effects and random-effects shows that earnings appreciation with experience and depreciation with labor market interruptions are comparable for men and women. Adjusting for heterogeneity reduces the wage gap to 20%; adjusting for endogeneity reduces it nearly to zero. (SK)

  4. Estimating the Effect of Personality on Male-Female Earnings

    G. Mueller; E.J.S. Plug (Erik)

    2004-01-01

    textabstractThis paper uses the Five-Factor Model of personality structure as an organizing framework to explore the effects of personality on earnings. Using data from a longitudinal survey of American high school graduates, we find that extroversion, agreeableness, conscientiousness, neuroticism

  5. PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT

    MI Mitha Dwi Restuti

    2012-03-01

    Full Text Available Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure terhadap Earning Response Coefficient (ERC. Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda.Sampel yang digunakan adalah sebanyak 150 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2010. Berdasarkan hasil penelitian ditemukan bahwa pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Earning Response Coefficient (ERC. Hal ini dapat dikatakan bahwa investor belum memperhatikan informasi-informasi sosial yang diungkapkan dalam laporan tahunan perusahaan sebagai informasi yang dapat mempengaruhi investor dalam melakukan keputusan investasi. Investor masih mengganggap informasi laba lebih bermanfaat dalam menilai perusahaan dan dianggap lebih mampu memberikan informasi untuk mendapatkan return saham yang diharapkan oleh investor dibandingkan dengan informasi sosial yang diungkapkan oleh perusahaan.The purpose of this study is to determine the negative effect of Corporate Social Responsibility disclosure (CSR disclosure of Earnings Response Coefficient (ERC. Multiple regressions were used to analyze the data. The samples were 150 companies listed on the Indonesia Stock Exchange in 2010. Based on the research, the result was the disclosures of Corporate Social Responsibility did not influence Earning Response Coefficient (ECR. It can be said that investors did not pay attention to social information that was disclosed in the company’s annual report as information that could affect investors in making investment decisions. Investor did not consider sosial information; they only consider profit information to assess the company value and their investment return

  6. Audit firm rotation, audit firm tenure and earnings conservatism

    Kramer, S.T.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.

    2011-01-01

    This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample,

  7. Evaluation of Earning Performance of Female Owned Leather ...

    The tools for data analyses were descriptive statistics, income statement and an econometric model involving Ordinary Least Square regression analyses. The earning performance evaluation indicated that the enterprises have performed creditably considering the value of the gross margin analysis which is high and gross ...

  8. When does the tone of earnings press releases matter?

    Boudt, Kris; Thewissen, James; Torsin, Wouter

    2018-01-01

    The tone of a firm's financial disclosure is increasingly used as a variable in panel data regressions to predict future performance and explain investors’ reaction at earnings announcement. We investigate when tone is informative, and argue that the informativeness of tone increases with the

  9. Mental Illness and Labour Market Outcomes: Employment and Earnings

    Westergård-Nielsen, Niels Chr.; Agerbo, Esben; Eriksson, Tor Viking

    1999-01-01

    This paper investigates the effect of severe mental illness on the capacity to hold a job and to earn an income. We find that the employment rate is reduced with about 1/3 during the development of the disease. Hospital admission seems to stabilize employment for all diagnoses. The employment rate...

  10. The effect of leverage increases on real earnings management

    I. Zagers-Mamedova (Irina)

    2009-01-01

    textabstractMain subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage. Based upon a study of Jelinek (2007) who

  11. Corporate Social Responsibility and Earnings Management : Evidence from Asian Economies

    Scholtens, Bert; Kang, Feng-Ching

    2013-01-01

    We investigate how earnings management is associated with corporate social responsibility (CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is increasingly attracting attention but the legal system generally is perceived as being poor. We hypothesize that there is an

  12. A risk augmented mincer earnings equation? Taking stock

    Hartog, J.

    2009-01-01

    We survey the literature on the Risk Augmented Mincer equation that seeks to estimate the compensation for uncertainty in the future wage to be earned after completing an education. There is wide empirical support for the predicted positive effect of wage variance and the negative effect of wage

  13. A risk augmented Mincer earnings equation? Taking stock

    Hartog, J.

    2011-01-01

    We survey the literature on the Risk Augmented Mincer equation that seeks to estimate the compensation for uncertainty in the future wage to be earned after completing an education. There is wide empirical support for the predicted positive effect of wage variance and the negative effect of wage

  14. Within- and cross-firm mobility and earnings growth

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander

    , we show that cross-firm moves at the non-executive level provide sizeable short-run gains (similar to the effect of a promotion), consistent with the existing literature. These gains, however, appear modest when compared with the persistent impact on earnings growth of promotions (either within...... or across firms) and subsequent mobility at a higher hierarchy level....

  15. Helping Working Families: The Earned Income Tax Credit.

    Hoffman, Saul D.; Seidman, Laurence S.

    The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…

  16. How Working Time Reduction Affects Employment and Earnings

    Santos Raposo, P.M.; van Ours, J.C.

    2008-01-01

    December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that

  17. Goodwill Impairment as a Tool for Earnings Management

    J.D. Lemans (Jamilla)

    2010-01-01

    textabstractExecutive summary This research examines whether or not goodwill impairments are being used by Dutch listed firms to manipulate earnings. Two different regression models are used for this purpose which include firm-specific factors as well as proxies for big bath accounting, income

  18. 76 FR 7526 - Major System Acquisition; Earned Value Management

    2011-02-10

    ... that they may compare planned spending with actual spending, isolate the source of performance problems..., since the cost incurred by the government is fixed the requirement for ANSI compliance for performance... Earned Value Management (EVM) is a performance-based tool that gives agency managers an early warning of...

  19. Overview of NASA Glenn Research Center's Communications and Intelligent Systems Division

    Miranda, Felix A.

    2016-01-01

    The Communications and Intelligent Systems Division provides expertise, plans, conducts and directs research and engineering development in the competency fields of advanced communications and intelligent systems technologies for application in current and future aeronautics and space systems.

  20. Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting

    Saeed Rabea Baatwah

    2013-06-01

    Full Text Available This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the  relevancy of financial reporting. Indeed, the focus of this review is primarily on the recent developments in the pertinent literature in order to show the limitations of such research and encourage future research to overcome these limitations. By also looking at the development of the audit committee expertise literature, this study concludes that (1 like most audit committee literature, financial reporting timeliness literature continues to assume the absence of the contribution of expertise other than financial expertise, and ignore the role of audit committee chair; (2 most of this literature fails to find a significant effect because it ignores the interaction among corporate governance mechanisms. Accordingly, this study posits that ignoring the issues raised in such research by future research would lead to major mistakes in reforms relating to how the quality of financial reporting can be enhanced.

  1. Impact of external job mobility and occupational job mobility on earnings

    Chan Wai Wong

    2016-11-01

    Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.

  2. [The Engineering and Technical Services Directorate at the Glenn Research Center

    Moon, James

    2004-01-01

    My name is James Moon and I am a senior at Tennessee State University where my major is Aeronautical and Industrial Technology with a concentration in industrial electronics. I am currently serving my internship in the Engineering and Technical Services Directorate at the Glenn Research Center (GRC). The Engineering and Technical Service Directorate provides the services and infrastructure for the Glenn Research Center to take research concepts to reality. They provide a full range of integrated services including engineering, advanced prototyping and testing, facility management, and information technology for NASA, industry, and academia. Engineering and Technical Services contains the core knowledge in Information Technology (IT). This includes data systems and analysis, inter and intranet based systems design and data security. Including the design and development of embedded real-time s o h a r e applications for flight and supporting ground systems, Engineering and Technical Services provide a wide range of IT services and products specific to the Glenn Research Center research and engineering community. In the 7000 Directorate I work directly in the 7611 organization. This organization is known as the Aviation Environments Technical Branch. My mentor is Vincent Satterwhite who is also the Branch Chief of the Aviation Environments Technical Branch. In this branch, I serve as the Assistant program manager of the Engineering Technology Program. The Engineering Technology Program (ETP) is one of three components of the High School L.E.R.C.I.P. This is an Agency-sponsored, eight-week research-based apprenticeship program designed to attract traditionally underrepresented high school students that demonstrate an aptitude for and interest in mathematics, science, engineering, and technology.

  3. Polymeric Materials for Aerospace Power and Propulsion: Overview of Polymer Research at NASA Glenn

    Meador, Michael A.

    2007-01-01

    Weight, durability and performance are all major concerns for any NASA mission. Use of lightweight materials, such as fiber reinforced polymer matrix composites can lead to significant reductions in vehicle weight and improvements in vehicle performance. Research in the Polymeric Materials Branch at NASA Glenn is focused on improving the durability, properties, processability and performance of polymeric materials by utilizing both conventional polymer science and engineering as well as nanotechnology and bioinspired approaches. This presentation will provide an overview of these efforts and highlight recent progress.

  4. AVTA Federal Fleet PEV Readiness Data Logging and Characterization Study for NASA Glenn Research Center

    Schey, Stephen [Idaho National Lab. (INL), Idaho Falls, ID (United States); Francfort, Jim [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2014-10-01

    The Advanced Vehicle Testing Activity’s study seeks to collect and evaluate data to validate the utilization of advanced plug-in electric vehicle (PEV) transportation. This report focuses on the NASA Glenn Research Center (GRC) fleet to identify daily operational characteristics of select vehicles and report findings on vehicle and mission characterizations to support the successful introduction of PEVs into the agencies’ fleets. Individual observations of these selected vehicles provide the basis for recommendations related to electric vehicle adoption and whether a battery electric vehicle or plug-in hybrid electric vehicle (collectively referred to as PEVs) can fulfill the mission requirements.

  5. Successes of Small Business Innovation Research at NASA Glenn Research Center

    Kim, Walter S.; Bitler, Dean W.; Prok, George M.; Metzger, Marie E.; Dreibelbis, Cindy L.; Ganss, Meghan

    2002-01-01

    This booklet of success stories highlights the NASA Glenn Research Center's accomplishments and successes by the Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR) Programs. These success stories are the results of selecting projects that support NASA missions and also have high commercialization potential. Each success story describes the innovation accomplished, commercialization of the technology, and further applications and usages. This booklet emphasizes the integration and incorporation of technologies into NASA missions and other government projects. The company name and the NASA contact person are identified to encourage further usage and application of the SBIR developed technologies and also to promote further commercialization of these products.

  6. A modified Glenn shunt reduces right ventricular stroke work during left ventricular assist device therapy.

    Schiller, Petter; Vikholm, Per; Hellgren, Laila

    2016-03-01

    Right ventricular (RV) failure is a major cause of morbidity and mortality after left ventricular assist device (LVAD) placement and remains hard to predict. We hypothesized that partial surgical exclusion of the RV with a modified Glenn shunt during LVAD treatment would reduce RV stroke work. An LVAD was implanted in eight pigs and a modified Glenn shunt was constructed. A conductance pressure-volume catheter was placed in the right ventricle through the apex. Haemodynamic data and pressure-volume loops were obtained at the following time periods: (i) baseline, (ii) open shunt, (iii) LVAD with closed shunt and (iii) LVAD and open shunt. During LVAD therapy, the right atrial (RA) pressure increased from 9 mmHg (9-9) to 15 mmHg (12-15), P = 0.01. RV stroke volume increased from 30 ml (29-40) to 51 ml (42-53), P work increased to 708 mmHg ml (654-1193) from 535 mmHg ml (424-717), P = 0.04, compared with baseline. During LVAD therapy in combination with a Glenn shunt, the RA pressure decreased from 15 mmHg (12-15) to 10 mmHg (7-11) when compared with LVAD therapy only, P = 0.01. A decrease in RV stroke work from 708 mmHg ml (654-1193) to 465 mmHg ml (366-711), P = 0.04, was seen when the LVAD was combined with a shunt, not significantly different from the baseline value (535 mmHg ml). The developed pressure in the right ventricle decreased from 29 mmHg (26-32) to 21 mmHg (20-24), P work during the use of the shunt with LVAD treatment. A modified Glenn shunt reduced RV volumes, RV stroke work and RA pressure during LVAD therapy in an experimental model of heart failure in pigs. © The Author 2015. Published by Oxford University Press on behalf of the European Association for Cardio-Thoracic Surgery. All rights reserved.

  7. Professional Expertise in Magic – Reflecting on professional expertise in magic:An interview study

    Olli eRissanen

    2014-12-01

    Full Text Available The purpose of the present investigation was to analyse interviews of highly regarded Finnish magicians. Social network analysis (N=120 was used to identify Finland’s most highly regarded magicians (N=16. The selected participants’ careers in professional magic and various aspects of their professional conduct were examined by relying on semi-structured interviews. The results revealed that cultivation of professional level competence in magic usually requires an extensive period of time compared with other domains of expertise. Magic is a unique performing art and it differs from other professions focusing on deceiving the audience. A distinctive feature of magical expertise is that the process takes place entirely through informal training supported by communities of magical practitioners. Three interrelated aspects of magical activity were distinguished: magic tricks, performance, and audience. Although magic tricks constitute a central aspect of magic activity, the participants did not talk about their tricks extensively; this is in accordance with the secretive nature of magic culture.The interviews revealed that a core aspect of the magicians’ activity is performance in front of an audience that repeatedly validates competence cultivated through years of practice. The interviewees reported investing a great deal of effort in planning, orchestrating, and reflecting on their performances. Close interaction with the audience plays an important role in most interviewees’ activity. Many participants put a great deal of effort in developing novel magic tricks. It is common to borrow magic effects from fellow magicians and develop novel methods of implementation. Because magic tricks or programs are not copyrighted, many interviewees considered stealing an unacceptable and unethical aspect of magical activity. The interviewees highlighted the importance of personality and charisma in the successful pursuit of magic activity.

  8. How student models of expertise and innovation impact the development of adaptive expertise in medicine.

    Mylopoulos, Maria; Regehr, Glenn

    2009-02-01

    The ability to innovate new solutions in response to daily workplace challenges is an important component of adaptive expertise. Exploring how to optimally develop this skill is therefore of paramount importance to education researchers. This is certainly no less true in health care, where optimal patient care is contingent on the continuous efforts of doctors and other health care workers to provide the best care to their patients through the development and incorporation of new knowledge. Medical education programmes must therefore foster the skills and attitudes necessary to engage future doctors in the systematic development of innovative problem solving. The aim of this paper is to describe the perceptions and experiences of medical students in their third and fourth years of training, and to explore their understanding of their development as adaptive experts. A sample of 25 medical students participated in individual 45-60-minute semi-structured interviews. Interviews were audiotaped, transcribed and entered into NVivo qualitative data analysis software to facilitate a thematic analysis. The analysis was both inductive, in that themes were generated from the data, and deductive, in that our data were meaningful when interpreted in the context of theories of adaptive expertise. Participants expressed a general belief that, as learners in the health care system, exerting any effort to be innovative was beyond the scope of their responsibilities. Generally, students suggested that innovative practice was the prerogative of experts and an outcome of expert development centred on the acquisition of knowledge and experience. Students' perceptions of themselves as having no responsibility to be innovative in their learning process have implications for their learning trajectories as adaptive experts.

  9. DETERMINANTS OF RETAINED EARNINGS IN PROFITABLE STEEL COMPANIES IN INDIA: A STUDY OF STEEL SECTOR

    Dr. Sohaib Masood

    2018-01-01

    In this paper an attempt has been made to identify the important determinants of retained earnings in profitable steel companies in steel sector of India and which have impact on the retention of earnings of steel companies under study. Multiple linear regression is used to identify the determinants of retained earnings for a period of sixteen years. Also the importance of retained earnings as a source of finance for steel sector companies is also studied in the paper.

  10. Power Scaling of Petroleum Field Sizes and Movie Box Office Earnings.

    Haley, J. A.; Barton, C. C.

    2017-12-01

    The size-cumulative frequency distribution of petroleum fields has long been shown to be power scaling, Mandelbrot, 1963, and Barton and Scholz, 1995. The scaling exponents for petroleum field volumes range from 0.8 to 1.08 worldwide and are used to assess the size and number of undiscovered fields. The size-cumulative frequency distribution of movie box office earnings also exhibits a power scaling distribution for domestic, overseas, and worldwide gross box office earnings for the top 668 earning movies released between 1939 and 2016 (http://www.boxofficemojo.com/alltime/). Box office earnings were reported in the dollars-of-the-day and were converted to 2015 U.S. dollars using the U.S. consumer price index (CPI) for domestic and overseas earnings. Because overseas earnings are not reported by country and there is no single inflation index appropriate for all overseas countries. Adjusting the box office earnings using the CPI index has two effects on the power functions fit. The first is that the scaling exponent has a narrow range (2.3 - 2.5) between the three data sets; and second, the scatter of the data points fit by the power function is reduced. The scaling exponents for the adjusted value are; 2.3 for domestic box office earnings, 2.5 for overseas box office earnings, and 2.5 worldwide box office earnings. The smaller the scaling exponent the greater the proportion of all earnings is contributed by a smaller proportion of all the movies: where E = P (a-2)/(a-1) where E is the percentage of earnings, P is the percentage of all movies in the data set. The scaling exponents for box office earnings (2.3 - 2.5) means that approximately 20% of the top earning movies contribute 70-55% of all the earnings for domestic, worldwide earnings respectively.

  11. Earnings management through loss avoidance: Does South Africa have a good story to tell?

    Mangakane Lehlogonolo Pududu

    2016-03-01

    Full Text Available The purpose of this study is to determine whether South African managers manage earnings to avoid reporting small losses (small earnings decreases. The study covers all the companies listed on the Johannesburg Stock Exchange (JSE from 2003 to 2011. In line with Burgstahler and Dichev (1997, the cross-sectional distributions of earnings and changes in earnings are examined and the distributions are shown in histograms. Previous research (using data from the United States has shown that the distribution curve for both the earnings and the change in earnings variable had noticeably fewer observations just below zero than would normally be expected, and a significantly higher number of observations just above zero. This pattern in the distributions suggests that managers manage reported earnings to ensure that earnings do not fall below a specific threshold, this being zero or the previous year’s performance. Interestingly, and in contrast with  the previous  literature, using the Burgstahler and Dichev (1997 research model of analysis, our results show no evidence in South Africa of managers managing earnings to avoid reporting small losses or small decreases in earnings. A possible reason for this could be the relatively smaller size of the JSE (compared with stock exchanges in the United States. In addition, and more important, is the possibility that investors and analysts in South Africa may be fixated on other performance indicators, such as revenue and headline earnings per share, rather than on earnings (profits.  This study adds to the limited research on earnings management in South Africa, which is a developing economy. Furthermore, previous research shows an inverse relationship between earnings management and earnings quality. The results of this study may therefore be useful to the users and the regulators of financial reports, both are concerned with earnings for the purposes of assessing the cost of capital and how companies

  12. Neural basis of nonanalytical reasoning expertise during clinical evaluation

    Durning, S.J.; Costanzo, M.E.; Artino, A.R.; Graner, J.; Vleuten, C.P.M. van der; Beckman, T.J.; Wittich, C.M.; Roy, M.J.H.M. van; Holmboe, E.S.; Schuwirth, L.

    2015-01-01

    INTRODUCTION: Understanding clinical reasoning is essential for patient care and medical education. Dual-processing theory suggests that nonanalytic reasoning is an essential aspect of expertise; however, assessing nonanalytic reasoning is challenging because it is believed to occur on the

  13. Best Practice for Developmental Stuttering: Balancing Evidence and Expertise

    Byrd, Courtney T.; Donaher, Joseph

    2018-01-01

    Purpose: Best practice for developmental stuttering remains a topic of debate. In the clinical forum following the introduction, four fluency experts balance the evidence and expertise to describe their approach to assessment and treatment.

  14. Adults' and Children's Understanding of How Expertise Influences Learning.

    Danovitch, Judith H; Shenouda, Christine K

    2018-01-01

    Adults and children use information about expertise to infer what a person is likely to know, but it is unclear whether they realize that expertise also has implications for learning. We explore adults' and children's understanding that expertise in a particular category supports learning about a closely related category. In four experiments, 5-year-olds and adults (n = 160) judged which of two people would be better at learning about a new category. When faced with an expert and a nonexpert, adults consistently indicated that expertise supports learning in a closely related category; however, children's judgments were inconsistent and were strongly influenced by the description of the nonexpert. The results suggest that although children understand what it means to be an expert, they may judge an individual's learning capacity based on different considerations than adults.

  15. Expertise development in the professions; Implications for teaching and assessment

    Boshuizen, Els

    2011-01-01

    Boshuizen, H. P. A. (2011, 30 August - 3 September). Expertise development in the professions; Implications for teaching and assessment. Paper presented at the bi-annual EARLI conferences, Exeter, UK.

  16. Negotiating knowledges and expertise in refugee resettlement organizations

    Sarah Steimel

    2016-12-01

    Full Text Available Interviews with both refugees and organizational staff in two nonprofit refugee resettlement organizations in the United States reveal the ways in which knowledge(s and expertise are crafted, threatened, and understood in refugee organizations. Refugee-participants described the need for knowledgeable communication, barriers to the communication of knowledge, and processes of negotiating whose expertise is involved. Organizational staff participants described the duty of communicating expert knowledge, the limits of knowledge as expertise, and alternative communications of expertise. These tensions surrounding “knowing” in refugee resettlement organizations highlights the need for a more complex theoretical understanding of the processes of knowing present in refugee resettlement. These tensions also suggest areas in which refugee resettlement agencies and other nonprofit staff can make on-the-ground changes to better facilitate refugee resettlement processes.

  17. Expertise, motivation and teaching in learning companion systems

    Uresti, Jorge Adolfo Ramirez; du Boulay, Benedict

    2004-01-01

    This paper describes work carried out to explore the role of a learning companion as a teachable student of the human student. A LCS for Binary Boolean Algebra has been developed to explore the hypothesis that a learning companion with less expertise than the human student would be beneficial if the student taught it. The system implemented two companions with different expertise and two types of motivational conditions. An empirical evaluation was conducted. Although significant differential...

  18. From deep to superficial categorization with increasing expertise.

    Ormerod, Thomas C.; Fritz, Catherine O.; Ridgway, James

    1999-01-01

    An experimental study of task design expertise is reported wherein a set of 12 mathematics tasks were sorted by specialist designers of mathematics tasks and by experienced mathematics teachers without specialist design experience. Contrary to the frequent finding of increasing conceptual depth with increasing expertise, conceptual depth did not differ between groups. Teachers sorted on the basis of mathematical content earlier than designers, and were more specific in their content-based cat...

  19. The scripts and expertise of firesetters: A preliminary conceptualization

    Butler, Helen; Gannon, Theresa A.

    2015-01-01

    The importance of cognition in the facilitation and reinforcement of criminal behavior has been highlighted and recognized in numerous offender populations. Coupled with this is an emerging body of literature suggesting offenders may, in fact, display a certain level of expertise in their offending. In this paper, the notion of offending expertise along with cognition—specifically the concept of offence scripts—will be explored in relation to firesetting behavior for the first time. Using res...

  20. Do Survey Data Estimate Earnings Inequality Correctly? Measurement Errors among Black and White Male Workers

    Kim, ChangHwan; Tamborini, Christopher R.

    2012-01-01

    Few studies have considered how earnings inequality estimates may be affected by measurement error in self-reported earnings in surveys. Utilizing restricted-use data that links workers in the Survey of Income and Program Participation with their W-2 earnings records, we examine the effect of measurement error on estimates of racial earnings…

  1. Annual earnings announcements and market reaction: The case of a small capital market

    Lønroth, Helle Langhoff; Møller, Peder Fredslund; Thinggaard, Frank

    suggest that only a model based on reported IBES-estimates of earnings per share shortly before earnings release is descriptive of the market´s expectations. Some of these findings contradict the results in the only published 17 year old Danish event study on annual earnings announcements...

  2. 18 CFR 367.4390 - Account 439, Adjustments to retained earnings.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 439, Adjustments to retained earnings. 367.4390 Section 367.4390 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4390 Account 439, Adjustments to retained earnings. (a...

  3. 18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

    2010-04-01

    ..., either debit or credit, of undistributed retained earnings of subsidiary companies since their... account, this account must be debited and account 216, Unappropriated retained earnings (§ 367.2160..., Unappropriated undistributed subsidiary earnings. 367.2161 Section 367.2161 Conservation of Power and Water...

  4. Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia

    Dedhy Sulistiawan; Jogiyanto Hartono

    2014-01-01

    This study examines whether technical analysis signals can detect price reactions before and after earnings announcement dates in Indonesian stock market. Earnings announcements produce reactions, both before and after the announcements. Informed investors may use private information before earnings announcements (Christophe, Ferri and Angel, 2004; Porter, 1992). Using technical analysis signals, this study expects that retail investors (uninformed investors) can detect preannouncements react...

  5. Share price reaction to earnings announcement on the JSE-ALtX: A ...

    of testing this concept has been the observation of stock market reaction to corporate ... earnings. Earnings also display management's competitiveness in profitably running a company ... drifts positively in the case of good announcements or negatively in the case of bad ... the gains from trading on annual earnings strategy.

  6. A Study on the Relationship of Earnings and Cash Flows: Evidence of Finance Sector in Iran

    Mahdi Salehi

    2013-08-01

    Full Text Available The present study is investigating the quality of annual accounting earnings in banking firms that have been listed in Tehran Stock Exchange (TSE and it evaluates the most important information of accounting that is earnings and cash flows. The study also intends to investigate the relationship between earnings and cash flows regarding their relationship with the expected return of stocks and the extent of informing in the analysis of the inevitable return of stocks. The analyses of data during 6 years revealed that the earnings in comparison to the cash flows are very important as they have positive effects on the stock. Moreover, in the case of the relations of earnings and earnings changes with the expected return of stocks and the relation of cash flows and cash flow changes with the expected return of stock, it was found that there is only a meaningful relationship between earning changes and the expected return of stock in banking groups. However, there is no meaningful relationship between earning and cash flows with the expected return of stock. The result was that the informational content test didn’t support the value relation of earning and cash flows. Furthermore, the classifying of information through banking group indicated that the changes of earning was in the first rank and next were earning, the changes of cash flow and cash flows.Keywords: Earnings; Cash flows; expected return; Value relevance; Banking risks

  7. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    2010-03-12

    ... Earned Income Tax Credit Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... Advocacy Panel Earned Income Tax Credit Issue Committee will be held Tuesday, April 20, 2010 from 8 a.m. to...

  8. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2011-04-20

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  9. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2011-06-02

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  10. 76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2011-02-28

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be held Tuesday...

  11. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2010-06-15

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  12. 76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2011-07-27

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, September 26, 2011, at 3 p.m...

  13. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    2011-01-12

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  14. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2011-09-14

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, October 24, 2011, at 3 p.m. Eastern Time...

  15. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2010-02-19

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  16. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2011-03-31

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  17. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    2010-04-13

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  18. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2011-10-13

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, November 28, 2011, at 3 p.m. Eastern Time...

  19. 76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2011-02-03

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, March 28, 2011, at 2 p.m., Eastern...

  20. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    2010-05-07

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  1. Developing the experts we need: Fostering adaptive expertise through education.

    Mylopoulos, Maria; Kulasegaram, Kulamakan; Woods, Nicole N

    2018-03-08

    In this era of increasing complexity, there is a growing gap between what we need our medical experts to do and the training we provide them. While medical education has a long history of being guided by theories of expertise to inform curriculum design and implementation, the theories that currently underpin our educational programs do not account for the expertise necessary for excellence in the changing health care context. The more comprehensive view of expertise gained by research on both clinical reasoning and adaptive expertise provides a useful framing for re-shaping physician education, placing emphasis on the training of clinicians who will be adaptive experts. That is, have both the ability to apply their extensive knowledge base as well as create new knowledge as dictated by patient needs and context. Three key educational approaches have been shown to foster the development of adaptive expertise: learning that emphasizes understanding, providing students with opportunities to embrace struggle and discovery in their learning, and maximizing variation in the teaching of clinical concepts. There is solid evidence that a commitment to these educational approaches can help medical educators to set trainees on the path towards adaptive expertise. © 2018 John Wiley & Sons, Ltd.

  2. John Glenn and rest of STS-95 crew exit Crew Transport Vehicle

    1998-01-01

    Following touchdown at 12:04 p.m. EST at the Shuttle Landing Facility, the mission STS-95 crew leave the Crew Transport Vehicle. Payload Specialist John H. Glenn Jr. (center), a senator from Ohio, shakes hands with NASA Administrator Daniel S. Goldin. At left is Center Director Roy Bridges. Other crew members shown are Pilot Steven W. Lindsey (far left) and, behind Glenn, Mission Specialists Scott E. Parazynski and Stephen K. Robinson, and Payload Specialist Chiaki Mukai, Ph.D., M.D., with the National Space Development Agency of Japan. Not seen are Mission Commander Curtis L. Brown Jr. and Mission Specialist Pedro Duque of Spain, with the European Space Agency (ESA). The STS-95 crew completed a successful mission, landing at the Shuttle Landing Facility at 12:04 p.m. EST, after 9 days in space, traveling 3.6 million miles. The mission included research payloads such as the Spartan solar-observing deployable spacecraft, the Hubble Space Telescope Orbital Systems Test Platform, the International Extreme Ultraviolet Hitchhiker, as well as the SPACEHAB single module with experiments on space flight and the aging process.

  3. Shape Optimization of the Assisted Bi-directional Glenn surgery for stage-1 single ventricle palliation

    Verma, Aekaansh; Shang, Jessica; Esmaily-Moghadam, Mahdi; Wong, Kwai; Marsden, Alison

    2016-11-01

    Babies born with a single functional ventricle typically undergo three open-heart surgeries starting as neonates. The first of these stages (BT shunt or Norwood) has the highest mortality rates of the three, approaching 30%. Proceeding directly to a stage-2 Glenn surgery has historically demonstrated inadequate pulmonary flow (PF) & high mortality. Recently, the Assisted Bi-directional Glenn (ABG) was proposed as a promising means to achieve a stable physiology by assisting the PF via an 'ejector pump' from the systemic circulation. We present preliminary parametrization and optimization results for the ABG geometry, with the goal of increasing PF. To limit excessive pressure increases in the Superior Vena Cava (SVC), the SVC pressure is included as a constraint. We use 3-D finite element flow simulations coupled with a single ventricle lumped parameter network to evaluate PF & the pressure constraint. We employ a derivative free optimization method- the Surrogate Management Framework, in conjunction with the OpenDIEL framework to simulate multiple simultaneous evaluations. Results show that nozzle diameter is the most important design parameter affecting ABG performance. The application of these results to patient specific situations will be discussed. This work was supported by an NSF CAREER award (OCI1150184) and by the XSEDE National Computing Resource.

  4. Reflections on Centaur Upper Stage Integration by the NASA Lewis (Glenn) Research Center

    Graham, Scott R.

    2015-01-01

    The NASA Glenn (then Lewis) Research Center (GRC) led several expendable launch vehicle (ELV) projects from 1963 to 1998, most notably the Centaur upper stage. These major, comprehensive projects included system management, system development, integration (both payload and stage), and launch operations. The integration role that GRC pioneered was truly unique and highly successful. Its philosophy, scope, and content were not just invaluable to the missions and vehicles it supported, but also had significant Agency-wide benefits. An overview of the NASA Lewis Research Center (now the NASA Glenn Research Center) philosophy on ELV integration is provided, focusing on Atlas/Centaur, Titan/Centaur, and Shuttle/Centaur vehicles and programs. The necessity of having a stable, highly technically competent in-house staff is discussed. Significant depth of technical penetration of contractor work is another critical component. Functioning as a cohesive team was more than a concept: GRC senior management, NASA Headquarters, contractors, payload users, and all staff worked together. The scope, content, and history of launch vehicle integration at GRC are broadly discussed. Payload integration is compared to stage development integration in terms of engineering and organization. Finally, the transition from buying launch vehicles to buying launch services is discussed, and thoughts on future possibilities of employing the successful GRC experience in integrating ELV systems like Centaur are explored.

  5. Hydrogen-Oxygen PEM Regenerative Fuel Cell at NASA Glenn Research Center

    Bents, David J.

    2004-01-01

    The NASA Glenn Research Center has constructed a closed-cycle hydrogen-oxygen PEM regenerative fuel cell (RFC) to explore its potential use as an energy storage device for a high altitude solar electric aircraft. Built up over the last 2 years from specialized hardware and off the shelf components the Glenn RFC is a complete "brassboard" energy storage system which includes all the equipment required to (1) absorb electrical power from an outside source and store it as pressurized hydrogen and oxygen and (2) make electrical power from the stored gases, saving the product water for re-use during the next cycle. It consists of a dedicated hydrogen-oxygen fuel cell stack and an electrolyzer stack, the interconnecting plumbing and valves, cooling pumps, water transfer pumps, gas recirculation pumps, phase separators, storage tanks for oxygen (O2) and hydrogen (H2), heat exchangers, isolation valves, pressure regulators, nitrogen purge provisions, instrumentation, and other components. It specific developmental functions include: (1) Test fuel cells and fuel cell components under repeated closed-cycle operation (nothing escapes; everything is used over and over again). (2) Simulate diurnal charge-discharge cycles (3) Observe long-term system performance and identify degradation and loss mechanisms. (4) Develop safe and convenient operation and control strategies leading to the successful development of mission-capable, flight-weight RFC's.

  6. Test Program for Stirling Radioisotope Generator Hardware at NASA Glenn Research Center

    Lewandowski, Edward J.; Bolotin, Gary S.; Oriti, Salvatore M.

    2015-01-01

    Stirling-based energy conversion technology has demonstrated the potential of high efficiency and low mass power systems for future space missions. This capability is beneficial, if not essential, to making certain deep space missions possible. Significant progress was made developing the Advanced Stirling Radioisotope Generator (ASRG), a 140-W radioisotope power system. A variety of flight-like hardware, including Stirling convertors, controllers, and housings, was designed and built under the ASRG flight development project. To support future Stirling-based power system development NASA has proposals that, if funded, will allow this hardware to go on test at the NASA Glenn Research Center. While future flight hardware may not be identical to the hardware developed under the ASRG flight development project, many components will likely be similar, and system architectures may have heritage to ASRG. Thus, the importance of testing the ASRG hardware to the development of future Stirling-based power systems cannot be understated. This proposed testing will include performance testing, extended operation to establish an extensive reliability database, and characterization testing to quantify subsystem and system performance and better understand system interfaces. This paper details this proposed test program for Stirling radioisotope generator hardware at NASA Glenn. It explains the rationale behind the proposed tests and how these tests will meet the stated objectives.

  7. User Manual for the NASA Glenn Ice Accretion Code LEWICE. Version 2.2.2

    Wright, William B.

    2002-01-01

    A research project is underway at NASA Glenn to produce a computer code which can accurately predict ice growth under a wide range of meteorological conditions for any aircraft surface. This report will present a description of the code inputs and outputs from version 2.2.2 of this code, which is called LEWICE. This version differs from release 2.0 due to the addition of advanced thermal analysis capabilities for de-icing and anti-icing applications using electrothermal heaters or bleed air applications. An extensive effort was also undertaken to compare the results against the database of electrothermal results which have been generated in the NASA Glenn Icing Research Tunnel (IRT) as was performed for the validation effort for version 2.0. This report will primarily describe the features of the software related to the use of the program. Appendix A of this report has been included to list some of the inner workings of the software or the physical models used. This information is also available in the form of several unpublished documents internal to NASA. This report is intended as a replacement for all previous user manuals of LEWICE. In addition to describing the changes and improvements made for this version, information from previous manuals may be duplicated so that the user will not need to consult previous manuals to use this code.

  8. User Manual for the NASA Glenn Ice Accretion Code LEWICE: Version 2.0

    Wright, William B.

    1999-01-01

    A research project is underway at NASA Glenn to produce a computer code which can accurately predict ice growth under a wide range of meteorological conditions for any aircraft surface. This report will present a description of the code inputs and outputs from version 2.0 of this code, which is called LEWICE. This version differs from previous releases due to its robustness and its ability to reproduce results accurately for different spacing and time step criteria across computing platform. It also differs in the extensive effort undertaken to compare the results against the database of ice shapes which have been generated in the NASA Glenn Icing Research Tunnel (IRT) 1. This report will only describe the features of the code related to the use of the program. The report will not describe the inner working of the code or the physical models used. This information is available in the form of several unpublished documents which will be collectively referred to as a Programmers Manual for LEWICE 2 in this report. These reports are intended as an update/replacement for all previous user manuals of LEWICE. In addition to describing the changes and improvements made for this version, information from previous manuals may be duplicated so that the user will not need to consult previous manuals to use this code.

  9. Education, Technology, and Media: A Peak into My Summer Internship at NASA Glenn Research Center in Cleveland, Ohio

    Moon, James

    2004-01-01

    My name is James Moon and I am a senor at Tennessee State University where my major is Aeronautical and Industrial Technology with a concentration in industrial electronics. I am currently serving my internship in the Engineering and Technical Services Directorate at the Glenn Research Center (GRC). The Engineering and Technical Service Directorate provides the services and infrastructure for the Glenn Research Center to take research concepts to reality. They provide a full range of integrated services including engineering, advanced prototyping and testing, facility management, and information technology for NASA, industry, and academia. Engineering and Technical Services contains the core knowledge in Information Technology (IT). This includes data systems and analysis, inter and intranet based systems design and data security. Including the design and development of embedded real-time sohare applications for flight and supporting ground systems, Engineering and Technical Services provide a wide range of IT services and products specific to the Glenn Research Center research and engineering community.

  10. The influence of enterprise resource planning (ERP) systems' performance on earnings management

    Tsai, Wen-Hsien; Lee, Kuen-Chang; Liu, Jau-Yang; Lin, Sin-Jin; Chou, Yu-Wei

    2012-11-01

    We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.

  11. [Traumatic brain injuries--forensic and expertise aspects].

    Vuleković, Petar; Simić, Milan; Misić-Pavkov, Gordana; Cigić, Tomislav; Kojadinović, Zeljko; Dilvesi, Dula

    2008-01-01

    Traumatic brain injuries have major socio-economic importance due to their frequency, high mortality and serious consequences. According to their nature the consequences of these injuries may be classified as neurological, psychiatric and esthetic. Various lesions of brain structures cause neurological consequences such as disturbance of motor functions, sensibility, coordination or involuntary movements, speech disturbances and other deviations, as well as epilepsy. Psychiatric consequences include cognitive deficit, emotional disturbances and behavior disturbances. CRIMINAL-LEGAL ASPECT OF TRAUMATIC BRAIN INJURIES AND LITIGATION: Criminal-legal aspect of traumatic brain injuries expertise understands the qualification of these injuries as mild, serious and qualified serious body injuries as well as the expertise about the mechanisms of their occurrence. Litigation expertise includes the estimation of pain, fear, diminished, i.e. lost vital activity and disability, esthetic marring, and psychological suffer based on the diminished general vital activity and esthetic marring. Evaluation of consequences of traumatic brain injuries should be performed only when it can be positively confirmed that they are permanent, i.e. at least one year after the injury. Expertise of these injuries is interdisciplinary. Among clinical doctors the most competent medical expert is the one who is in charge for diagnostics and injury treatment, with the recommendation to avoid, if possible, the doctor who conducted treatment. For the estimation of general vital activity, the neurological consequences, pain and esthetic marring expertise, the most competent doctors are neurosurgeon and neurologist. Psychological psychiatric consequences and fear expertise have to be performed by the psychiatrist. Specialists of forensic medicine contribute with knowledge of criminal low and legal expertise.

  12. What is an expert? A systems perspective on expertise

    Caley, Michael Julian; O'Leary, Rebecca A; Fisher, Rebecca; Low-Choy, Samantha; Johnson, Sandra; Mengersen, Kerrie

    2014-01-01

    Expert knowledge is a valuable source of information with a wide range of research applications. Despite the recent advances in defining expert knowledge, little attention has been given to how to view expertise as a system of interacting contributory factors for quantifying an individual's expertise. We present a systems approach to expertise that accounts for many contributing factors and their inter-relationships and allows quantification of an individual's expertise. A Bayesian network (BN) was chosen for this purpose. For illustration, we focused on taxonomic expertise. The model structure was developed in consultation with taxonomists. The relative importance of the factors within the network was determined by a second set of taxonomists (supra-experts) who also provided validation of the model structure. Model performance was assessed by applying the model to hypothetical career states of taxonomists designed to incorporate known differences in career states for model testing. The resulting BN model consisted of 18 primary nodes feeding through one to three higher-order nodes before converging on the target node (Taxonomic Expert). There was strong consistency among node weights provided by the supra-experts for some nodes, but not others. The higher-order nodes, “Quality of work” and “Total productivity”, had the greatest weights. Sensitivity analysis indicated that although some factors had stronger influence in the outer nodes of the network, there was relatively equal influence of the factors leading directly into the target node. Despite the differences in the node weights provided by our supra-experts, there was good agreement among assessments of our hypothetical experts that accurately reflected differences we had specified. This systems approach provides a way of assessing the overall level of expertise of individuals, accounting for multiple contributory factors, and their interactions. Our approach is adaptable to other situations where it

  13. Talent in the taxi: a model system for exploring expertise.

    Woollett, Katherine; Spiers, Hugo J; Maguire, Eleanor A

    2009-05-27

    While there is widespread interest in and admiration of individuals with exceptional talents, surprisingly little is known about the cognitive and neural mechanisms underpinning talent, and indeed how talent relates to expertise. Because many talents are first identified and nurtured in childhood, it can be difficult to determine whether talent is innate, can be acquired through extensive practice or can only be acquired in the presence of the developing brain. We sought to address some of these issues by studying healthy adults who acquired expertise in adulthood. We focused on the domain of memory and used licensed London taxi drivers as a model system. Taxi drivers have to learn the layout of 25,000 streets in London and the locations of thousands of places of interest, and pass stringent examinations in order to obtain an operating licence. Using neuropsychological assessment and structural and functional magnetic resonance imaging, we addressed a range of key questions: in the context of a fully developed brain and an average IQ, can people acquire expertise to an exceptional level; what are the neural signatures, both structural and functional, associated with the use of expertise; does expertise change the brain compared with unskilled control participants; does it confer any cognitive advantages, and similarly, does it come at a cost to other functions? By studying retired taxi drivers, we also consider what happens to their brains and behaviour when experts stop using their skill. Finally, we discuss how the expertise of taxi drivers might relate to the issue of talent and innate abilities. We suggest that exploring talent and expertise in this manner could have implications for education, rehabilitation of patients with cognitive impairments, understanding individual differences and possibly conditions such as autism where exceptional abilities can be a feature.

  14. Macroeconomic effects of zero corporate income tax on retained earnings

    Jaan Masso; Jaanika Meriküll

    2011-01-01

    International tax competition had led to a lowering of corporate tax rates worldwide. Estonia was the first country to reduce the tax rate on retained earnings to zero, while distributed profits remained taxed at the pre-reform level. This paper seeks to analyse the effects of this unique tax reform implemented in year 2000. We apply a neoclassical exogenous growth general equilibrium model with an extension for endogenous corporate finance. Our findings indicate that the reform had a strong ...

  15. Earnings announcements and the variability of stock returns

    Eilifsen, Aasmund; Knivsflå, Kjell Henry; Sættem, Frode

    1999-01-01

    This paper is concerned with the dissemination process of firm-specific annual earnings information in the Norwegian capital market. We find a significant reduction in stock price volatility in the post-announcement period relative to the pre-announcement period for companies traded on the Oslo Stock Exchange in the period 1990-1995. Potential explanations for this phenomenon are tested by relating the observed return volatility to changes in the volatility of the underlying business, the spe...

  16. Re-examining the earnings assimilatins of immigrants

    Galloway, Taryn Ann

    2008-01-01

    Studies on the earnings assimilation of immigrants have traditionally focused exclusively on immigrants in employment. However, given evidence of immigrants' difficulties in entering and remaining in the labor market, restricting the population to those in employment may entail a selection bias. In addition, the primary variable of interest in such studies is often the duration of residence or the years since migration (YSM), which is interpreted as a proxy for potential labor market experien...

  17. Social Interaction and Market Reaction to Earnings News

    Wang, Qiguang

    2017-01-01

    This study documents strong effects of social interaction on investors’ attention and interpretations of earnings news. I estimate the firm-level investor social network and find that higher connectedness increases the announcement price reaction, reduces post-announcement drift, and decreases the long-run impact of the news on return volatility. I also find that social interaction triggers persistent disagreement-driven volume during and after the announcement. The evidence combined highligh...

  18. Public-private sector earnings differentials in a transition economy

    Laušev, Jelena

    2011-01-01

    The aim of this thesis is to analyse how economic transition affected earnings differentials in Eastern European economies. In particular, as the public sector was the sole employer in the pre-transition period, the analysis of public sector pay setting is crucial to understanding how privatisation affected the labour market during the transition.\\ud \\ud The central idea of the first essay is to develop a theoretical model that explains the pay setting behaviour of the employer in the public ...

  19. The impact of paternity leave on fathers' future earnings.

    Rege, Mari; Solli, Ingeborg F

    2013-12-01

    Using Norwegian registry data, we investigate the effect of paternity leave on fathers' long-term earnings. If the paternity leave increased long-term father involvement, then we should expect a reduction in fathers' long-term earnings as they shift time and effort from market to home production. For identification, we use the Norwegian introduction of a paternity-leave quota in 1993, reserving four weeks of the total of 42 weeks of paid parental leave exclusively for the father. The introduction of the paternity-leave quota led to a sharp increase in rates of leave-taking for fathers. We estimate a difference-in-differences model that exploits differences in fathers' exposure to the paternity-leave quota by the child's age and year of observation. Our analysis suggests that four weeks of paternity leave during the child's first year decreases fathers' future earnings, an effect that persists through our last point of observation, when the child is 5 years old. A battery of robustness tests supports our results.

  20. ANALISIS PENGARUH PERUBAHAN EARNINGS DAN RISIKO PASAR TERHADAP STRUKTUR MODAL

    Endi Sarwoko

    2006-05-01

    Full Text Available Penelitian ini bertujuan untuk menguji perbedaan rata-rata struktur modal antar industri, menguji pengaruh perubahan earnings perusahaan terhadap struktur modal, dan menguji pengaruh risiko pasar dengan struktur modal perusahaan. Struktur modal dalam penelitian ini diproksikan dengan debt to equity ratio dan debt to total assets. Data diperoleh dari Pojok Bursa Efek Jakarta (BEJ Universitas Brawijaya, sampel sebanyak 40 perusahaan yang diambil secara Purposive dengan kriteria perusahaan-perusahaan tersebut aktif mencatatkan laporan keuangannya di BEJ dan aktif melakukan perdagangan saham selama 6 tahun terakhir. Hasil analisis menunjukkan bahwa terdapat pengaruh terbalik antara perubahan earnings perusahaan terhadap D/E tetapi perubahan earnings ternyata tidak berpengaruh signifikan terhadap D/A. Risiko pasar tidak berpengaruh signifikan terhadap debt to equity, hasil ini menunjukkan bahwa ketika akan melakukan pembelian saham investor tidak mempertimbangkan risiko pasar. Sedangkan berdasarkan pengaruh terhadap D/A diperoleh hasil risiko pasar berpengaruh signifikan terhadap debt to total assets,  manajemen perusahaan sangat memperhatikan dampak risiko pasar dalam menentukan kebijakan struktur modal perusahaan, karena dalam memberikan pinjaman kreditur biasanya sangat mempertimbangkan aset yang dimiliki perusahaan didanai dari mana, hutang atau modal sendiri.

  1. Why do very unattractive workers earn so much?

    Kanazawa, Satoshi; Hu, Shihao; Larere, Adrien

    2018-05-01

    Kanazawa and Still (2018) showed that very unattractive workers earned more than unattractive workers, sometimes more than average-looking or attractive workers, because they had higher levels of intelligence and education, but they did not explain why very unattractive workers had higher intelligence and education. There are both theoretical and empirical reasons to expect that some intelligent men may prefer to marry very unattractive women. The analysis of the National Longitudinal Study of Adolescent Health (Add Health) shows that very unattractive women were significantly more likely to be married at Age 29 than unattractive or average-looking women, and their spouses or partners earned significantly more than those of unattractive or average-looking women. If intelligent men have historically preferred to marry very unattractive women generation after generation, then, because both general intelligence and physical attractiveness are highly heritable, this can explain why very unattractive workers are more intelligent and achieve higher education, thereby earning more. It can also explain why the positive correlation between intelligence and physical attractiveness is not larger despite assortative mating of intelligent men of higher status and physically attractive women over many generations. Copyright © 2018 Elsevier B.V. All rights reserved.

  2. 58. Actitud frente al flujo sanguíneo pulmonar adicional en la operación de glenn

    F. Serrano Martínez

    2010-01-01

    Conclusiones: El mantenimiento de FPAC no incrementa la morbimortalidad post-Glenn ni altera la conservación funcional del ventrículo único, permitiendo llegar a la fase pre-Fontan con mayor SaO2 y mejor tamaño de ramas pulmonares. La existencia o ausencia de FPAC no influyó en los resultados del Fontan posterior, aunque consideramos interesante mantenerlo, especialmente en casos con ramas pulmonares pequeñas. La paliación pre-Glenn tipo banding pulmonar se asoció a mayor imposibilidad de conservar un FPAC.

  3. Turbofan Noise Studied in Unique Model Research Program in NASA Glenn's 9- by 15-Foot Low-Speed Wind Tunnel

    Hughes, Christopher E.

    2001-01-01

    A comprehensive aeroacoustic research program called the Source Diagnostic Test was recently concluded in NASA Glenn Research Center's 9- by 15-Foot Low Speed Wind Tunnel. The testing involved representatives from Glenn, NASA Langley Research Center, GE Aircraft Engines, and the Boeing Company. The technical objectives of this research were to identify the different source mechanisms of noise in a modern, high-bypass turbofan aircraft engine through scale-model testing and to make detailed acoustic and aerodynamic measurements to more fully understand the physics of how turbofan noise is generated.

  4. Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

    Erica Yip

    2011-09-01

    Full Text Available Recently, Francis, Nanda and Olsson (2008 proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the firm’s ethical predisposition. We argue that the relationship between CSR reporting and earnings management is context-specific and we consider one particular context, the political environment. We test our hypotheses by regressing earnings management on CSR disclosure while controlling for other factors that may affect the level of earnings management. We find a significant relationship between CSR reporting and earnings management, and more specifically, we find evidence of a negative (complementary relationship in the oil and gas industry while we find evidence of a positive (substitutive relationship in the food industry. The evidence supports the view that the relationship between CSR reporting and earnings management is affected by the political environment and not by ethical considerations.

  5. My Work in the NASA Glenn History Office and Records Management Office

    Mate, Robert C.

    2004-01-01

    This is my fourth summer working with my mentor, Kevin P. Coleman, who is the Center History Coordinator, Center Records Manager, and Center Forms Manager. I am working in the GRC History Office with some overlap in the Records Management Office. I have three major projects this summer. First, I am assisting in the documentation of historic facilities. Second, I am involved in a project to organize files and create an archives at Plum Brook Station. Third, I have helped the records management office with its inventory of stored records at Plum Brook. Also, I received an award this summer for research work I had done for NASA in the past. First, my primary project is to help assemble documentation for historic facilities at Glenn. This is somewhat of an extension of my project from last summer. Last summer, I worked to compile a complete list of all of NASA s historic sites and landmarks (as designated by the National Park Service, as well as several private organizations) throughout the country. Then, I briefly researched the significance of historic designation under federal law. Finally, I put my findings into a report which was submitted to NASA Headquarters. Upon review by the NASA History Office and several center-level history officials, it was decided that NASA should work to update its documentation of its historic sites and landmarks since some of the documentation was outdated or unavailable. Until recently, many project managers and facility managers working at historic facilities were not even aware that their surroundings had been designated as historic under federal law (most specifically, the National Historic Preservation Act of 1966 and its amendments). Therefore, they were unaware of the legal obligations for historic preservation. This summer, my project is to research some of Glenn s historic sites and landmarks in more detail. The goal is to put together a template for documenting historic NASA facilities. The hope is that this template of

  6. An Expertise Engine: MAST in the 2020s

    Goldston Peek, Joshua Eli; Smith, Arfon M.; Momcheva, Ivelina G.

    2018-06-01

    The original Hubble Space Telescope archive showed how encapsulating expertise in science-ready data products could accelerate the pace of scientific advancement, and enable extremely productive archival research. In the 2000s, MAST and the Hubble Legacy Archive showed how taking these products to the next level further democratized astronomy, with archival science overtaking PI science as the dominant output of MAST missions. We argue that these data products fundamentally act as a vector for expertise, allowing novice users access to the detailed and advanced techniques of experts. In the 2020s we will see an explosion of data volume, data precision, and data complexity which will demand an even more powerful and sophisticated expertise engine. We’ll discuss how MAST plans to rise to meet that challenge.

  7. Musical expertise induces neuroplasticity of the planum temporale.

    Meyer, Martin; Elmer, Stefan; Jäncke, Lutz

    2012-04-01

    The present manuscript summarizes and discusses the implications of recent neuroimaging studies, which have investigated the relationship between musical expertise and structural, as well as functional, changes in an auditory-related association cortex, namely, the planum temporale (PT). Since the bilateral PT is known to serve as a spectrotemporal processor that supports perception of acoustic modulations in both speech and music, it comes as no surprise that musical expertise corresponds to functional sensitivity and neuroanatomical changes in cortical architecture. In this context, we focus on the following question: To what extent does musical expertise affect the functioning of the left and right plana temporalia? We discuss the relationship between behavioral, hemodynamic, and neuroanatomical data obtained from musicians in light of maturational and developmental issues. In particular, we introduce two studies of our group that show to what extent brains of musicians are more proficient in phonetic task performance. © 2012 New York Academy of Sciences.

  8. Current expertise location by exploiting the dynamics of knowledge

    Josef Nozicka

    2012-10-01

    Full Text Available Systems for expertise location are either very expensive in terms of the costs of maintenance or they tend to become obsolete or incomplete during the time. This article presents a new approach to knowledge mapping/expertise location allowing reducing the costs of knowledge mapping by maintaining the accuracy of the knowledge map. The efficiency of the knowledge map is achieved by introducing the knowledge estimation measures analysing the dynamics of knowledge of company employees and their textual results of work. Finding an expert with most up-to date knowledge is supported by focusing publishing history analysis. The efficiency of proposed measures within various timeframes of publishing history is evaluated by evaluation method introduced within the article. The evaluation took place in the environment of a middle-sized software company allowing seeing directly a practical usability of the expertise location technique. The results form various implications deployment of knowledge map within the company.

  9. The Sources of Life Chances: Does Education, Class Category, Occupation, or Short-Term Earnings Predict 20-Year Long-Term Earnings?

    ChangHwan Kim

    2018-03-01

    Full Text Available In sociological studies of economic stratification and intergenerational mobility, occupation has long been presumed to reflect lifetime earnings better than do short-term earnings. However, few studies have actually tested this critical assumption. In this study, we investigate the cross-sectional determinants of 20-year accumulated earnings using data that match respondents in the Survey of Income and Program Participation to their longitudinal earnings records based on administrative tax information from 1990 to 2009. Fit statistics of regression models are estimated to assess the predictive power of various proxy variables, including occupation, education, and short-term earnings, on cumulative earnings over the 20-year time period. Contrary to the popular assumption in sociology, our results find that cross-sectional earnings have greater predictive power on long-term earnings than occupation-based class classifications, including three-digit detailed occupations for both men and women. The model based on educational attainment, including field of study, has slightly better fit than models based on one-digit occupation or the Erikson, Goldthorpe, and Portocarero class scheme. We discuss the theoretical implications of these findings for the sociology of stratification and intergenerational mobility.

  10. Radiofrequency and health. Expertise update. Opinion of the ANSES. Collective expertise report

    Cardis, Elisabeth; Dore, Jean-Francois; Marc-Vergnes, Jean-Pierre; Agnani, Jean-Benoit; Bruguiere, Pierre; Crouzier, David; Debaz, Josquin; Debuire, Brigitte; Deltour, Isabelle; LE Drean, Yves; Ledoigt, Gerard; Letertre, Thierry; Marchand, Dorothee; Massardier-Pilonchery, Amelie; Nadi, Mustapha; Pereira De Vasconcelos, Anne; Hours, Martine; Fite, Johanna; Merckel, Olivier; Roth, Olivia; Vergriette, Benoit; Saddoki, Sophia

    2013-10-01

    In a context of development of new technologies of wireless communications, and therefore of radio-electric signals used to transmit information, this voluminous document reports a detailed study on the effects of radiofrequency on health. It is notably based on a large literature survey and on an assessment of the level of proof of these effects by experts (proved, possible, probable, insufficiently proved, or no effect on mankind). These effects can be either biological or on health. The report presents the context, scope and modalities of the expertise study, presents the main artificial and natural sources of radiofrequency radiation, gives a detailed presentation of new exposure sources (new signals, new radio-electric networks and their applications like mobile phones, pads, mobile television, local wireless networks, RFID, so on). It describes metrology and dose measurement techniques for electromagnetic fields (exposure characterization in laboratory, characterization of the electromagnetic environment, individual exposure measurement devices, digital dosimetry). It addresses the efficiency of anti-wave devices. The next part presents the literature survey (method, analysis, results). The authors then report an assessment of the risk level related to radio-frequencies for the central nervous system (neurotoxicity mechanisms, cognitive functions, memory and behaviour, sleep and circadian rhythms, hearing functions, neurological and neuro-degenerative diseases), and an assessment of the risk level of radio-frequencies for other non-carcinogenic effects (possible mechanisms, reproduction, immunology, endocrine system, and so on). They discuss the researches on potential carcinogenic mechanisms. They give an overview of the evolutions of regulations and management measures in France, and propose a set of recommendations

  11. Accurate diagnosis of CHD by Paediatricians with Expertise in Cardiology.

    Jacob, Hannah C; Massey, Hannah; Yates, Robert W M; Kelsall, A Wilfred

    2017-08-01

    Introduction Paediatricians with Expertise in Cardiology assess children with a full history, examination, and often perform an echocardiogram. A minority are then referred to an outreach clinic run jointly with a visiting paediatric cardiologist. The accuracy of the echocardiography diagnosis made by the Paediatrician with Expertise in Cardiology is unknown. Materials and methods We conducted a retrospective review of clinic letters for children seen in the outreach clinic for the first time between March, 2004 and March, 2011. Children with CHD diagnosed antenatally or elsewhere were excluded. We recorded the echocardiography diagnosis made by the paediatric cardiologist and previously by the Paediatrician with Expertise in Cardiology. The Paediatrician with Expertise in Cardiology referred 317/3145 (10%) children seen in the local cardiac clinics to the outreach clinic over this period, and among them 296 were eligible for inclusion. Their median age was 1.5 years (range 1 month-15.1 years). For 244 (82%) children, there was complete diagnostic agreement between the Paediatrician with Expertise in Cardiology and the paediatric cardiologist. For 29 (10%) children, the main diagnosis was identical with additional findings made by the paediatric cardiologist. The abnormality had resolved in 17 (6%) cases by the time of clinic attendance. In six (2%) patients, the paediatric cardiologist made a different diagnosis. In total, 138 (47%) patients underwent a surgical or catheter intervention. Discussion Paediatricians with Expertise in Cardiology can make accurate diagnoses of CHD in children referred to their clinics. This can allow effective triage of children attending the outreach clinic, making best use of limited specialist resources.

  12. Predictive simulation of bidirectional Glenn shunt using a hybrid blood vessel model.

    Li, Hao; Leow, Wee Kheng; Chiu, Ing-Sh

    2009-01-01

    This paper proposes a method for performing predictive simulation of cardiac surgery. It applies a hybrid approach to model the deformation of blood vessels. The hybrid blood vessel model consists of a reference Cosserat rod and a surface mesh. The reference Cosserat rod models the blood vessel's global bending, stretching, twisting and shearing in a physically correct manner, and the surface mesh models the surface details of the blood vessel. In this way, the deformation of blood vessels can be computed efficiently and accurately. Our predictive simulation system can produce complex surgical results given a small amount of user inputs. It allows the surgeon to easily explore various surgical options and evaluate them. Tests of the system using bidirectional Glenn shunt (BDG) as an application example show that the results produc by the system are similar to real surgical results.

  13. Space Solar Power Satellite Technology Development at the Glenn Research Center: An Overview

    Dudenhoefer, James E.; George, Patrick J.

    2000-01-01

    NASA Glenn Research Center (GRC). is participating in the Space Solar Power Exploratory Research and Technology program (SERT) for the development of a solar power satellite concept. The aim of the program is to provide electrical power to Earth by converting the Sun's energy and beaming it to the surface. This paper will give an overall view of the technologies being pursued at GRC including thin film photovoltaics, solar dynamic power systems, space environmental effects, power management and distribution, and electric propulsion. The developmental path not only provides solutions to gigawatt sized space power systems for the future, but provides synergistic opportunities for contemporary space power architectures. More details of Space Solar Power can be found by reading the references sited in this paper and by connecting to the web site http://moonbase.msfc.nasa.gov/ and accessing the "Space Solar Power" section "Public Access" area.

  14. Free-Piston Stirling Convertor Controller Development at NASA Glenn Research Center

    Regan, Timothy

    2004-01-01

    The free-piston Stirling convertor end-to-end modeling effort at NASA Glenn Research Center (GRC) has produced a software-based test bed in which free-piston Stirling convertors can be simulated and evaluated. The simulation model includes all the components of the convertor - the Stirling cycle engine, linear alternator, controller, and load. This paper is concerned with controllers. It discusses three controllers that have been studied using this model. Case motion has been added to the model recently so that effects of differences between convertor components can be simulated and ameliorative control engineering techniques can be developed. One concern when applying a system comprised of interconnected mass-spring-damper components is to prevent operation in any but the intended mode. The design mode is the only desired mode of operation, but all other modes are considered in controller design.

  15. Uncertainty Analysis of the NASA Glenn 8x6 Supersonic Wind Tunnel

    Stephens, Julia; Hubbard, Erin; Walter, Joel; McElroy, Tyler

    2016-01-01

    This paper presents methods and results of a detailed measurement uncertainty analysis that was performed for the 8- by 6-foot Supersonic Wind Tunnel located at the NASA Glenn Research Center. The statistical methods and engineering judgments used to estimate elemental uncertainties are described. The Monte Carlo method of propagating uncertainty was selected to determine the uncertainty of calculated variables of interest. A detailed description of the Monte Carlo method as applied for this analysis is provided. Detailed uncertainty results for the uncertainty in average free stream Mach number as well as other variables of interest are provided. All results are presented as random (variation in observed values about a true value), systematic (potential offset between observed and true value), and total (random and systematic combined) uncertainty. The largest sources contributing to uncertainty are determined and potential improvement opportunities for the facility are investigated.

  16. Overview of CMC (Ceramic Matrix Composite) Research at the NASA Glenn Research Center

    Kiser, J. Douglas; Grady, Joseph E.; Bhatt, Ramakrishna T.; Wiesner, Valerie L.; Zhu, Dongming

    2016-01-01

    In support of NASAs Aeronautics Research Mission, the Glenn Research Center has developed and assessed various constituents for a high temperature (2700F) SiCSiC CMC system for turbine engine applications. Combinations of highly creep-resistant SiC fibers, advanced 3D weaves, durable environmental barrier coatings (EBCs), and a 2700F-capable hybrid SiC matrix are being developed evaluated. The resulting improvements in CMC mechanical properties and durability will be summarized. The development and validation of models for predicting the effects of the environment on the durability of CMCs and EBCs and other operating-environment challenges including the effect of CMAS (calcium magnesium aluminosilicate) degradation of EBCs will be discussed. Progress toward the development of CMC joining technology for 2400F joint applications will also be reviewed.

  17. Glenn Seaborg's Contributions to Heavy Element Science and the Periodic Table

    Hobart, David E.

    2012-01-01

    In celebrating the centennial anniversary of the birth of Glenn T. Seaborg it is fitting that we recount and pay tribute to his legacy. Many know of the scientific accomplishments of this man who became a legend and anyone who has attended his lectures can attest to how informative, educational, and entertaining he was. He had a beguiling and whimsical sense of humor and used this to drive home his points and share his passion and quest for discovery. The periodic table is a fundamental cornerstone of science and remains a central unifying principal. Seaborg was the architect of the actinide series of elements and their proper placement in the periodic table and co-discoverer of ten transuranium elements - one of which bears his name, element 106, seaborgium. The work and achievements of this Nobel laureate have touched the lives of many and his legacy will continue for generations to come.

  18. Air Breathing Propulsion Controls and Diagnostics Research at NASA Glenn Under NASA Aeronautics Research Mission Programs

    Garg, Sanjay

    2015-01-01

    The Intelligent Control and Autonomy Branch (ICA) at NASA (National Aeronautics and Space Administration) Glenn Research Center (GRC) in Cleveland, Ohio, is leading and participating in various projects in partnership with other organizations within GRC and across NASA, the U.S. aerospace industry, and academia to develop advanced controls and health management technologies that will help meet the goals of the NASA Aeronautics Research Mission Directorate (ARMD) Programs. These efforts are primarily under the various projects under the Advanced Air Vehicles Program (AAVP), Airspace Operations and Safety Program (AOSP) and Transformative Aeronautics Concepts Program (TAC). The ICA Branch is focused on advancing the state-of-the-art of aero-engine control and diagnostics technologies to help improve aviation safety, increase efficiency, and enable operation with reduced emissions. This paper describes the various ICA research efforts under the NASA Aeronautics Research Mission Programs with a summary of motivation, background, technical approach, and recent accomplishments for each of the research tasks.

  19. NASA Glenn Research Center Solar Cell Experiment Onboard the International Space Station

    Myers, Matthew G.; Wolford, David S.; Prokop, Norman F.; Krasowski, Michael J.; Parker, David S.; Cassidy, Justin C.; Davies , William E.; Vorreiter, Janelle O.; Piszczor, Michael F.; Mcnatt, Jeremiah S.; hide

    2016-01-01

    Accurate air mass zero (AM0) measurement is essential for the evaluation of new photovoltaic (PV) technology for space solar cells. The NASA Glenn Research Center (GRC) has flown an experiment designed to measure the electrical performance of several solar cells onboard NASA Goddard Space Flight Center's (GSFC) Robotic Refueling Missions (RRM) Task Board 4 (TB4) on the exterior of the International Space Station (ISS). Four industry and government partners provided advanced PV devices for measurement and orbital environment testing. The experiment was positioned on the exterior of the station for approximately eight months, and was completely self-contained, providing its own power and internal data storage. Several new cell technologies including four-junction (4J) Inverted Metamorphic Multi-junction (IMM) cells were evaluated and the results will be compared to ground-based measurement methods.

  20. Phased Array Antenna Testbed Development at the NASA Glenn Research Center

    Lambert, Kevin M.; Kubat, Gregory; Johnson, Sandra K.; Anzic, Godfrey

    2003-01-01

    Ideal phased array antennas offer advantages for communication systems, such as wide-angle scanning and multibeam operation, which can be utilized in certain NASA applications. However, physically realizable, electronically steered, phased array antennas introduce additional system performance parameters, which must be included in the evaluation of the system. The NASA Glenn Research Center (GRC) is currently conducting research to identify these parameters and to develop the tools necessary to measure them. One of these tools is a testbed where phased array antennas may be operated in an environment that simulates their use. This paper describes the development of the testbed and its use in characterizing a particular K-Band, phased array antenna.

  1. Hydrogen-Oxygen PEM Regenerative Fuel Cell Development at the NASA Glenn Research Center

    Bents, David J.; Scullin, Vincent J.; Chang, Bei-Jiann; Johnson, Donald W.; Garcia, Christoher P.; Jakupca, Ian J.

    2005-01-01

    The closed-cycle hydrogen-oxygen PEM regenerative fuel cell (RFC) at the NASA Glenn Research Center has successfully demonstrated closed cycle operation at rated power for multiple charge-discharge cycles. During charge cycle the RFC has absorbed input electrical power simulating a solar day cycle ranging from zero to 15 kWe peak, and delivered steady 5 kWe output power for periods exceeding 8 hr. Orderly transitions from charge to discharge mode, and return to charging after full discharge, have been accomplished without incident. Continuing test operations focus on: (1) Increasing the number of contiguous uninterrupted charge discharge cycles; (2) Increasing the performance envelope boundaries; (3) Operating the RFC as an energy storage device on a regular basis; (4) Gaining operational experience leading to development of fully automated operation; and (5) Developing instrumentation and in situ fluid sampling strategies to monitor health and anticipate breakdowns.

  2. Testing of the Advanced Stirling Radioisotope Generator Engineering Unit at NASA Glenn Research Center

    Lewandowski, Edward J.

    2013-01-01

    The Advanced Stirling Radioisotope Generator (ASRG) is a high-efficiency generator being developed for potential use on a Discovery 12 space mission. Lockheed Martin designed and fabricated the ASRG Engineering Unit (EU) under contract to the Department of Energy. This unit was delivered to NASA Glenn Research Center in 2008 and has been undergoing extended operation testing to generate long-term performance data for an integrated system. It has also been used for tests to characterize generator operation while varying control parameters and system inputs, both when controlled with an alternating current (AC) bus and with a digital controller. The ASRG EU currently has over 27,000 hours of operation. This paper summarizes all of the tests that have been conducted on the ASRG EU over the past 3 years and provides an overview of the test results and what was learned.

  3. Journal of Glenn T. Seaborg, Chairman of the US Atomic Energy Commission, 1961--1971

    Seaborg, G.T.

    1989-12-01

    This book contains a very limited sampling of press clippings from my tenure as Chaiman of the Atomic Energy Commission (1961--1971). A more complete collection of these has been deposited with the Manuscript Division of the Library of Congress. This serves as an appendix to the Journal of Glenn T. Seaborg, Chairman of the Atomic Energy Commission, 1961--1971, which has been printed by the Lawrence Berkeley Laboratory in 25 volumes. Copies of this 25-volume daily journal have been deposited at the Lawrence Berkeley Laboratory, the Bancroft Library of the University of California at Berkeley, the University of California at Los Angeles Main Library, the University of California at Santa Barbara, the National Archives, the Library of Congress, and the presidential libraries of Kennedy, Johnson and Nixon

  4. Problem izvođenja kod Glena Gulda / The Analysis of Glenn Gould’s Performance

    Bojana Rodić

    2016-11-01

    Full Text Available New ways of performance have marked the 20th century, thereby there is the increasing number of those that complement and expand this discourse, both on the theoretical and creative level. Through the use of historical and theoretical analysis, this paper attempts to contribute to a better understanding of performance studies, performative and performativity. In this paper, the distinction between the performative and interpretative ways of performing a musical composition is emphasized. Special attention is given to the semiotic analysis of Glenn Gould’s piano movements, which have often been criticized without an attempt to explain their meaning. This paper demonstrates that the relationship between Gould’s gesticulation and the structure of music notation does exist, which consequently opens the door to the new aesthetics which is presented to the audience.

  5. Superior vena cava syndrome after pulsatile bidirectional Glenn shunt procedure: Perioperative implications

    Neema Praveen

    2009-01-01

    Full Text Available Bidirectional superior cavopulmonary shunt (bidirectional Glenn shunt is generally performed in many congenital cardiac anomalies where complete two ventricle circulations cannot be easily achieved. The advantages of BDG shunt are achieved by partially separating the pulmonary and systemic venous circuits, and include reduced ventricular preload and long-term preservation of myocardium. The benefits of additional pulsatile pulmonary blood flow include the potential growth of pulmonary arteries, possible improvement in arterial oxygen saturation, and possible prevention of development of pulmonary arteriovenous malformations. However, increase in the systemic venous pressure after BDG with additional pulsatile blood flow is known. We describe the peri-operative implications of severe flow reversal in the superior vena cava after pulsatile BDG shunt construction in a child who presented for surgical interruption of the main pulmonary artery.

  6. Overview of Iodine Propellant Hall Thruster Development Activities at NASA Glenn Research Center

    Kamhawi, Hani; Benavides, Gabriel; Haag, Thomas; Hickman, Tyler; Smith, Timothy; Williams, George; Myers, James; Polzin, Kurt; Dankanich, John; Byrne, Larry; hide

    2016-01-01

    NASA is continuing to invest in advancing Hall thruster technologies for implementation in commercial and government missions. There have been several recent iodine Hall propulsion system development activities performed by the team of the NASA Glenn Research Center, the NASA Marshall Space Flight Center, and Busek Co. Inc. In particular, the work focused on qualification of the Busek BHT-200-I, 200 W and the continued development of the BHT-600-I Hall thruster propulsion systems. This presentation presents an overview of these development activities and also reports on the results of short duration tests that were performed on the engineering model BHT-200-I and the development model BHT-600-I Hall thrusters.

  7. Proposed Development of NASA Glenn Research Center's Aeronautical Network Research Simulator

    Nguyen, Thanh C.; Kerczewski, Robert J.; Wargo, Chris A.; Kocin, Michael J.; Garcia, Manuel L.

    2004-01-01

    Accurate knowledge and understanding of data link traffic loads that will have an impact on the underlying communications infrastructure within the National Airspace System (NAS) is of paramount importance for planning, development and fielding of future airborne and ground-based communications systems. Attempting to better understand this impact, NASA Glenn Research Center (GRC), through its contractor Computer Networks & Software, Inc. (CNS, Inc.), has developed an emulation and test facility known as the Virtual Aircraft and Controller (VAC) to study data link interactions and the capacity of the NAS to support Controller Pilot Data Link Communications (CPDLC) traffic. The drawback of the current VAC test bed is that it does not allow the test personnel and researchers to present a real world RF environment to a complex airborne or ground system. Fortunately, the United States Air Force and Navy Avionics Test Commands, through its contractor ViaSat, Inc., have developed the Joint Communications Simulator (JCS) to provide communications band test and simulation capability for the RF spectrum through 18 GHz including Communications, Navigation, and Identification and Surveillance functions. In this paper, we are proposing the development of a new and robust test bed that will leverage on the existing NASA GRC's VAC and the Air Force and Navy Commands JCS systems capabilities and functionalities. The proposed NASA Glenn Research Center's Aeronautical Networks Research Simulator (ANRS) will combine current Air Traffic Control applications and physical RF stimulation into an integrated system capable of emulating data transmission behaviors including propagation delay, physical protocol delay, transmission failure and channel interference. The ANRS will provide a simulation/stimulation tool and test bed environment that allow the researcher to predict the performance of various aeronautical network protocol standards and their associated waveforms under varying

  8. Trends in the earnings gender gap among dentists, physicians, and lawyers.

    Nguyen Le, Thanh An; Lo Sasso, Anthony T; Vujicic, Marko

    2017-04-01

    The authors examined the factors associated with sex differences in earnings for 3 professional occupations. The authors used a multivariate Blinder-Oaxaca method to decompose the differences in mean earnings across sex. Although mean differences in earnings between men and women narrowed over time, there remained large, unaccountable earnings differences between men and women among all professions after multivariate adjustments. For dentists, the unexplained difference in earnings for women was approximately constant at 62% to 66%. For physicians, the unexplained difference in earnings for women ranged from 52% to 57%. For lawyers, the unexplained difference in earnings for women was the smallest of the 3 professions but also exhibited the most growth, increasing from 34% in 1990 to 45% in 2010. The reduction in the earnings gap is driven largely by a general convergence between men and women in some, but not all, observable characteristics over time. Nevertheless, large unexplained gender gaps in earnings remain for all 3 professions. Policy makers must use care in efforts to alleviate earnings differences for men and women because measures could make matters worse without a clear understanding of the nature of the factors driving the differences. Copyright © 2017 American Dental Association. Published by Elsevier Inc. All rights reserved.

  9. 76 FR 7847 - Glenn A. Baxter, Application To Renew License for Amateur Radio Service Station K1MAN

    2011-02-11

    ... Renew License for Amateur Radio Service Station K1MAN AGENCY: Federal Communications Commission. ACTION... Service Station K1MAN filed by Glenn A. Baxter should be granted. DATES: The document was mailed to the... Amateur Radio Station K1MAN should be granted. As discussed below, the record before us indicates that...

  10. Using H. Stephen Glenn's Developing Capable People Program with Adults in Montana: How Effective Is the Curriculum?

    Astroth, Kirk A.; Lorbeer, Scott

    1998-01-01

    Pre/posttest scores of 30 participants in H. Stephen Glenn's Developing Capable People (DCP) program offered by Montana Extension showed that DCP effectively increased the use of positive behaviors and decreased negative behaviors in adults interacting with youth. These changes were sustained over 18 months after program completion. (SK)

  11. From Meaning Well to Doing Well: Ethical Expertise in the GIS Domain

    Huff, Chuck

    2014-01-01

    There is evidence to support the idea that moral action can be thought of in terms of expertise in a domain. This paper reviews work on the development of moral expertise across five levels, from novice to expertise. It addresses the role of habit in expertise and self-regulation strategies that signal when habitual action is not working and that…

  12. Studying the Relationship between Economic Massive Changes with Earnings Management of Listed Companies in Tehran Stock Exchange

    RAHMANİ SERYASAT, Hamid; PİRAYESH, Reza; NOORALİDOKHT, Hamid

    2015-01-01

    Abstract. This study investigates the relationship between earnings management and profitability of companies listed in Tehran stock exchange and its purpose is to examine the existence of earnings management phenomenon of listed companies in Tehran stock exchange. One of the executives' main objectives about earning management is creation a more stable flow, in order to support higher earning payments. More stable earnings flow can be perceived as a lower risk that leads to higher stock pric...

  13. France bundles knowledge and expertise in intelligent energy networks; Frankrijk bundelt kennis en expertise in intelligente energienetwerken

    Van Kooij, E.

    2012-03-15

    The networks that provides cities, office buildings, houses, cars and mobile phones with energy, is expected in the coming years to be digitized. The French innovation cluster Systematic has recently taken the initiative to set up a knowledge partnership which should connect knowledge and expertise with regard to future smart grids [Dutch] Het netwerk dat onze steden, kantoren, huizen, auto's en mobieltjes van energie voorziet, zal naar verwachting in de komende jaren een digitalisering ondergaan. Het Franse innovatiecluster Systematic heeft onlangs het initiatief genomen een samenwerkingsverband op te richten die kennis en expertise op het gebied van toekomstige intelligente energienetwerken bij elkaar brengt.

  14. Detangling Value: A study into the benefits of using in-house CSR expertise compared with the benefits of using CSR consultancy expertise

    MacCarthy, Jennifer

    2007-01-01

    Abstract The topic of Corporate Social Responsibility (CSR) is an area with an increasing breadth of literature. However, literature regarding how CSR expertise is sourced for developing CSR projects and programmes within companies is distinctly weak. This study takes, arguably, the two most predominant forms of CSR expertise, in-house CSR expertise and CSR consultancies, and investigates what value these different types of expertise offer in sourcing for CSR activities. Bey...

  15. How Federal Government Policies Have Helped Women Earn College Degrees?

    Rose, Deondra

    2014-01-01

    Scholars have long recognized that higher education brings knowledge and skills that translate into economic gains and enhanced political engagement, but little attention has been paid to the shifting impact of U.S. policies on college attendance by men and women. Once a male bastion, American higher education has become much more welcoming to women since the mid twentieth century. Starting in 1981, women earned the majority of bachelor’s degrees, and by 2003 U.S. colleges enrolled 1.3 women ...

  16. Entrepreneur's Choice of Tax Base: Earned or Capital Income?

    Jouko Ylä-Liedenpohja

    2002-01-01

    The determination of the entrepreneur’s tax burden in the dual income tax system is studied. The dual system taxes income from capital at a flat rate, but earned income at progressive rates. The media view claims the entrepreneur to be able to take his pay as favourably taxed income from capital. It is shown not to be supported by the recent data nor by deductive analysis in case of start-ups when (i) proper opportunity costs of the outside employment option and (ii) the financial capital tie...

  17. A Structural Equation Model of Expertise in College Physics

    Taasoobshirazi, Gita; Carr, Martha

    2009-01-01

    A model of expertise in physics was tested on a sample of 374 college students in 2 different level physics courses. Structural equation modeling was used to test hypothesized relationships among variables linked to expert performance in physics including strategy use, pictorial representation, categorization skills, and motivation, and these…

  18. Mapping the institutional consolidation of EU human health expertise

    de Ruijter, A.

    The EU’s role in the field of human health is solidifying in terms of law and policy, but also with respect to the institutional organisation of human health expertise. In light of the emerging health-care union and questions regarding the nature and scope of a European health law, the institutional

  19. Mapping the institutional consolidation of EU human health expertise

    de Ruijter, Anniek

    2016-01-01

    The EU’s role in the field of human health is solidifying in terms of law and policy, but also with respect to the institutional organisation of human health expertise. In light of the emerging health-care union and questions regarding the nature and scope of a European health law, the institutional

  20. Expertise, Task Complexity, and Artificial Intelligence: A Conceptual Framework.

    Buckland, Michael K.; Florian, Doris

    1991-01-01

    Examines the relationship between users' expertise, task complexity of information system use, and artificial intelligence to provide the basis for a conceptual framework for considering the role that artificial intelligence might play in information systems. Cognitive and conceptual models are discussed, and cost effectiveness is considered. (27…

  1. The Development of Information Search Expertise of Research Students

    Kai-Wah Chu, Samuel; Law, Nancy

    2008-01-01

    This study identifies the development of information search expertise of 12 beginning research students (six in education and six in engineering) who were provided with a set of systematic search training sessions over a period of one year. The study adopts a longitudinal approach in investigating whether there were different stages in the…

  2. Expertise in the Age of Post-Factual politics

    Berling, Trine Villumsen; Bueger, Christian

    2017-01-01

    What has become known as post-factual politics poses particular challenges to the role of expertise, calling for a new type of reflexivity able to inform scholarly strategies towards policy. Taking recent literature on the ‘practice turn’ as our point of departure, we argue for introducing a sens...

  3. Perceptions and Predictions of Expertise in Advanced Musical Learners

    Papageorgi, Ioulia; Creech, Andrea; Haddon, Elizabeth; Morton, Frances; De Bezenac, Christophe; Himonides, Evangelos; Potter, John; Duffy, Celia; Whyton, Tony; Welch, Graham

    2010-01-01

    The aim of this article was to compare musicians' views on (a) the importance of musical skills and (b) the nature of expertise. Data were obtained from a specially devised web-based questionnaire completed by advanced musicians representing four musical genres (classical, popular, jazz, Scottish traditional) and varying degrees of professional…

  4. Does tutor subject-matter expertise influence student achievement in ...

    Objective. To establish whether or not tutor subject-matter expertise influences student achievement in content-based examinations in the problem-based learning (PBL) curriculum at the University of Transkei (UNITRA) Medical School. Design. A retrospective study of MB ChB III student achievement in end-of-block ...

  5. A Step Forward: Investigating Expertise in Materials Evaluation

    Johnson, Keith; Kim, Mija; Ya-Fang, Liu; Nava, Andrea; Perkins, Dawn; Smith, Anne Margaret; Soler-Canela, Oscar; Lu, Wang

    2008-01-01

    This article reports on a study investigating the textbook evaluation techniques of novice and experienced teachers, which was conducted by the Language Teaching Expertise Research Group (or LATEX) within Lancaster University's Department of Linguistics and English Language. Three ELT teachers were chosen to evaluate the student and teacher…

  6. Social networks and expertise development for Australian breast radiologists.

    Taba, Seyedamir Tavakoli; Hossain, Liaquat; Willis, Karen; Lewis, Sarah

    2017-02-11

    In this study, we explore the nexus between social networks and expertise development of Australian breast radiologists. Background literature has shown that a lack of appropriate social networks and interaction among certain professional group(s) may be an obstacle for knowledge acquisition, information flow and expertise sharing. To date there have not been any systematic studies investigating how social networks and expertise development are interconnected and whether this leads to improved performance for breast radiologists. This study explores the value of social networks in building expertise alongside with other constructs of performance for the Australian radiology workforce using semi-structured in-depth interviews with 17 breast radiologists. The findings from this study emphasise the influences of knowledge transfer and learning through social networks and interactions as well as knowledge acquisition and development through experience and feedback. The results also show that accessibility to learning resources and a variety of timely feedback on performance through the information and communication technologies (ICT) is likely to facilitate improved performance and build social support. We argue that radiologists' and, in particular, breast radiologists' work performance, needs to be explored not only through individual numerical characteristics but also by analysing the social context and peer support networks in which they operate and we identify multidisciplinary care as a core entity of social learning.

  7. Towards identifying programming expertise with the use of physiological measures

    Kontogiorgos, Dimosthenis; Manikas, Konstantinos

    2015-01-01

    In this position paper we propose means of measuring programming expertise on novice and expert programmers. Our approach is to measure the cognitive load of programmers while they assess Java/Python code in accordance with their experience in programming. Our hypothesis is that expert programmers...

  8. Flight nursing expertise: towards a middle-range theory

    Reimer, Andrew P.; Moore, Shirley M.

    2010-01-01

    Aim This paper presents a middle-range Theory of Flight Nursing Expertise. Background Rotary-wing (helicopter) medical transport has grown rapidly in the USA since its introduction, particularly during the past 5 years. Patients once considered too sick to transport are now being transported more frequently and over longer distances. Many limitations are imposed by the air medical transport environment and these require nurses to alter their practice. Data sources A literature search was conducted using Pubmed, Medline, CINAHL, secondary referencing and an Internet search from 1960 to 2008 for studies related to the focal concepts in flight nursing. Discussion The middle-range Theory of Flight Nursing Expertise is composed of nine concepts (experience, training, transport environment of care, psychomotor skills, flight nursing knowledge, cue recognition, pattern recognition, decision-making and action) and their relationships. Five propositions describe the relationships between those concepts and how they apply to flight nursing expertise. Implications for nursing After empirical testing, this theory may be a useful tool to assist novice flight nurses to attain the skills necessary to provide safe and competent care more efficiently, and may aid in designing curricula and programmes of research. Conclusion Research is needed to determine the usefulness of this theory in both rotary and fixed-wing medical transport settings, and to examine the similarities and differences related to expertise needed for different flight nurse team compositions. Curriculum and training innovations can result from increased understanding of the concepts and relationships proposed in this theory. PMID:20337803

  9. Expertise: Myth or Reality of a Cross-National Definition?

    Germain, Marie-Line; Ruiz, Carlos Enrique

    2009-01-01

    Purpose: The purpose of this paper is to offer a comparison of how human expertise is perceived by human resource development (HRD) scholars across several Western European countries and in the USA. Design/methodology/approach: A qualitative, exploratory approach using electronic mail was used for this study. In total, 36 leading HRD scholars from…

  10. Political Expertise and Affect: Effects on News Processing.

    Hsu, Mei-Ling; Price, Vincent

    1993-01-01

    Investigates interactions between political expertise and affect in shaping cognitive strategies people employ in forming reactions to newspaper stories. Finds that, in processing the news articles, political experts produced a greater number of thoughts and a larger share of arguments than did novices. Observes no predicted main effects of…

  11. Conditions for Intuitive Expertise: A Failure to Disagree

    Kahneman, Daniel; Klein, Gary

    2009-01-01

    This article reports on an effort to explore the differences between two approaches to intuition and expertise that are often viewed as conflicting: heuristics and biases (HB) and naturalistic decision making (NDM). Starting from the obvious fact that professional intuition is sometimes marvelous and sometimes flawed, the authors attempt to map…

  12. True Teaching Expertise: The Weaving Together of Theory and Practice

    Mascio, Bryan

    2016-01-01

    How do we strengthen the teaching profession? This question weighs on many educators, researchers, politicians, and parents. The public discourse around teaching often feels very negative; it does not clearly define teaching expertise, but it does reflect a very clear belief that many teachers just do not have it. In this article, a former…

  13. PENGARUH PREMANAGED EARNINGS DAN DIVIDEN YANG DIHARAPKAN TERHADAP PRAKTIK MANAJEMEN LABA

    Rosalia Anita Wibiksono

    2015-06-01

    Full Text Available This study aims to determine whether the companies paying dividend in the previous year (payers are more likely to perform earnings management than companies that do not (non-payers in order to meet the expected dividend. The study also examines the impact of premanaged earnings and expected dividend on earnings management practices. Sample used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The findings suggest that there is a significant negative relationship between premanaged earnings and discretionary accruals, and a significant positive relationship between the expected dividends and discretionary accruals. This study concludes that dividend is important determinant of earnings thresholds. However, dividend is not a unique motivation to perform earnings management.

  14. Relative changes in earned income five years after diagnosis with diabetes

    Cleal, Bryan; Panton, Ulrik Haagen; Willaing, Ingrid

    2017-01-01

    $ 924 (3.03%) among women. The effect was generally largest in the youngest age-group, in lower earners and among men. CONCLUSIONS: The results clearly indicate that a diagnosis of diabetes has a significant impact on earnings. Age and earnings at the time of diagnosis appear to play a moderating role.......,090 people with diabetes were included in the study and matched to 91,090 controls in the general population. The analysis revealed highly significant loss of earnings for people with diabetes when compared with people without diabetes, with an overall relative loss of US $ 3694 (8.01%) among men and US......OBJECTIVE: With previous studies indicating that diabetes affects employment status and lifetime earnings, the aim of this study was to determine the impact on earnings in the immediate period after diagnosis. Recognising that earnings and employment status are dynamic over the life course, we...

  15. A Study on the Determinants of Earnings Response Coefficient in an Emerging Market

    Bita Mashayekhi; Zeynab Lotfi Aghel

    2016-01-01

    The determinants of Earnings Response Coefficient (ERC), including firm size, earnings growth, and earnings persistence are studied in this research. These determinants are supposed to be moderator variables that affect ERC and Return Response Coefficient. The research sample contains 82 Iranian listed companies in Tehran Stock Exchange (TSE) from 2001 to 2012. Gathered data have been processed by EVIEWS Software. Results show a significant positive relation between firm size and ERC, and als...

  16. A Study on the Relationship of Earnings and Cash Flows: Evidence of Finance Sector in Iran

    Mahdi Salehi; Mirsohrab Seyedghorbani

    2013-01-01

    The present study is investigating the quality of annual accounting earnings in banking firms that have been listed in Tehran Stock Exchange (TSE) and it evaluates the most important information of accounting that is earnings and cash flows. The study also intends to investigate the relationship between earnings and cash flows regarding their relationship with the expected return of stocks and the extent of informing in the analysis of the inevitable return of stocks. The analyses of data dur...

  17. The Male-Female Wage Gap: Lifetime Earnings Losses. Briefing Paper.

    Hartmann, Heidi; Whittaker, Julie

    Currently, the median full-time woman worker earns 74.4 percent of the annual earnings of the median man. Over their lifetime, young women stand to lose a great deal of money due to differences in the wages for women and men. Estimates are that the average 25-year-old woman who works full time year round for 40 years will earn $523,000 less than…

  18. Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies

    Thomas Dilger; Sabine Graschitz

    2015-01-01

    Purpose – Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach – According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. ...

  19. The Effect of Domain and Technical Expertise on the Training Outcomes for Case Management Systems in High Domain Expertise Fields

    Epstein, Steven L.

    2017-01-01

    The successful implementation of an enterprise system requires training and end users in the new systems and procedures. There has been no research reporting a relationship between Domain Expertise (DE) and the successful implementation of an enterprise system. This study sought to begin filling this knowledge gap by exploring the relationship…

  20. Timeliness of earnings reported by Romanian listed companies

    Mihai Carp

    2018-03-01

    Full Text Available The paper aims to analyze the quality of financial information, by assessing the timeliness of earnings, using information specific to non-financial companies listed on the regulated section of Bucharest Stock Exchange. The study also seeks to assess the symmetry of actions for the timely recognition of potential gains and losses (components of the economic income and, if there is an asymmetry, to identify the sense of the temporary gap. The phenomenon is analysed in conjunction with a number of control factors such as the Romanian Accounting Standards (RAS, the International Financial Reporting Standards (IFRS, the degree of indebtedness or the entities’ field of activity. Quantitative analysis performed through econometric models consecrated in the field, such as Basu (1997 and Ball and Shivakumar (2005, reveals that the companies included in the study provide financial information that meets the qualitatively criterion assessed, respectively earnings timeliness. Deepening the analysis has made it possible to identify a timely recognition both for unrealised gains and potential losses, as a result of tests carried out on the whole sample, an advance in what concerns the inclusion of economic lose in the accounting income compared to the recognition of economic gains. The presence of disjunctive factors in the analysis generated a number of particular results. In the case of normally indebted companies that apply the IFRS, a timely recognition of economic gains and losses was noted, without the gap specific to conservatism.

  1. Stratified patterns of divorce: Earnings, education, and gender

    Amit Kaplan

    2015-05-01

    Full Text Available Background: Despite evidence that divorce has become more prevalent among weaker socioeconomic groups, knowledge about the stratification aspects of divorce in Israel is lacking. Moreover, although scholarly debate recognizes the importance of stratificational positions with respect to divorce, less attention has been given to the interactions between them. Objective: Our aim is to examine the relationship between social inequality and divorce, focusing on how household income, education, employment stability, relative earnings, and the intersection between them affect the risk of divorce in Israel. Methods: The data is derived from combined census files for 1995-2008, annual administrative employment records from the National Insurance Institute and the Tax Authority, and data from the Civil Registry of Divorce. We used a series of discrete-time event-history analysis models for marital dissolution. Results: Couples in lower socioeconomic positions had a higher risk of divorce in Israel. Higher education in general, and homogamy in terms of higher education (both spouses have degrees in particular, decreased the risk of divorce. The wife's relative earnings had a differential effect on the likelihood of divorce, depending on household income: a wife who outearned her husband increased the log odds of divorce more in the upper tertiles than in the lower tertile. Conclusions: Our study shows that divorce indeed has a stratified pattern and that weaker socioeconomic groups experience the highest levels of divorce. Gender inequality within couples intersects with the household's economic and educational resources.

  2. Model construction of “earning money by taking photos”

    Yang, Jingmei

    2018-03-01

    In the era of information, with the increasingly developed network, “to earn money by taking photos” is a self-service model under the mobile Internet. The user downloads the APP, registers as a member of the APP, and then takes a task that needs to take photographs from the APP and earns the reward of the task on the APP. The article uses the task data and membership information data of an already completed project, including the member’s location and reputation value. On the basis of reasonable assumption, the data was processed with the MATLAB, SPSS and Excel software. This article mainly studied problems of the function relationship between the task performance, task position (GPS latitude and GPS longitude) and task price of users, analyzed the project’s task pricing rules and the reasons why the task is not completed, and applied multivariate regression function and GeoQ software to analyze the data, studied the task pricing rules, applied the chart method to solve the complex data, clear and easy to understand, and also reality simulation is applied to analyze why the tasks are not completed. Also, compared with the previous program, a new task pricing program is designed for the project to obtain the confidence level by means of the SPSS software, to estimate the reasonable range of the task pricing, predict and design a new pricing program on the reasonable price range.

  3. IFRS ADOPTION AND EARNINGS MANAGEMENT IN BRAZILIAN PUBLICLY TRADED COMPANIES

    Roberto Midoguti Joia

    2014-03-01

    Full Text Available In 2007, Brazil adopted the International Financial Reporting Standards (IFRS. Studies involving publicly traded companies in different countries around the world indicate that these new standards tend to improve the information quality and make it more comparable and transparent. This study was aimed at verifying any changes in the earnings management levels after 2010 and whether this happened in function of the full adoption of the IFRS by the Brazilian publicly traded companies (except for financial institutions. The data were extracted from the three-monthly financial statements of the databases from Economática and the Brazilian Securities Commission for the period from 2006 till 2011. To achieve the research objectives, two tests were applied. The first showed that the average discretionary accruals, calculated through the Modified Jones Model, were lower after 2010. Next, the regression analysis was elaborated, using panel data with Newey-West’s correction. The results did not confirm the hypothesis that the adoption of the IFRS affected the earnings management level in the period under analysis, but showed that the size and indebtedness significantly explain the discretionary accruals, independently of the adoption of the IFRS. The results suggest that larger companies with a large proportion of own capital tend to produce higher quality reports, independently of the adoption of the IFRS.

  4. Earning and caring: demographic change and policy implications

    Roderic Beaujot

    2002-12-01

    activities, we contrast theoretical orientations that see advantages to a division of labour or complementary roles, in comparison to orientations that see less risk and greater companionship in a collaborative model based on sharing paid and unpaid work, or co-providing and co-parenting. It is important to look both inside and outside of families, or at the changing gendered links between earning and caring, to understand change both in families and in the work world. It is proposed that equal opportunity by gender has advanced further in the public sphere associated with education and work, than in the private family sphere associated with everyday life. Time-use data indicate that, on average, men carry their weight in terms of total productive time (paid plus unpaid work, but that women make much more of the accommodations between family and work. Fertility is likely to be lowest in societies that offer women equal opportunity in the public sphere but where families remain traditional in terms of the division of work. Policies are discussed that would reduce the dependency between spouses, and encourage a greater common ground between men and women in earning and caring.

  5. Global health worker salary estimates: an econometric analysis of global earnings data.

    Serje, Juliana; Bertram, Melanie Y; Brindley, Callum; Lauer, Jeremy A

    2018-01-01

    Human resources are consistently cited as a leading contributor to health care costs; however the availability of internationally comparable data on health worker earnings for all countries is a challenge for estimating the costs of health care services. This paper describes an econometric model using cross sectional earnings data from the International Labour Organization (ILO) that the World Health Organizations (WHO)-Choosing Interventions that are Cost-effective programme (CHOICE) has used to prepare estimates of health worker earnings (in 2010 USD) for all WHO member states. The ILO data contained 324 observations of earnings data across 4 skill levels for 193 countries. Using this data, along with the assumption that data were missing not at random, we used a Heckman two stage selection model to estimate earning data for each of the 4 skill levels for all WHO member states. It was possible to develop a prediction model for health worker earnings for all countries for which GDP data was available. Health worker earnings vary both within country due to skill level, as well as across countries. As a multiple of GDP per capita, earnings show a negative correlation with GDP-that is lower income countries pay their health workers relatively more than higher income countries. Limited data on health worker earnings is a limiting factor in estimating the costs of global health programmes. It is hoped that these estimates will support robust health care intervention costings and projections of resources needs over the Sustainable Development Goal period.

  6. Adolescent mental health and earnings inequalities in adulthood: evidence from the Young-HUNT Study.

    Evensen, Miriam; Lyngstad, Torkild Hovde; Melkevik, Ole; Reneflot, Anne; Mykletun, Arnstein

    2017-02-01

    Previous studies have shown that adolescent mental health problems are associated with lower employment probabilities and risk of unemployment. The evidence on how earnings are affected is much weaker, and few have addressed whether any association reflects unobserved characteristics and whether the consequences of mental health problems vary across the earnings distribution. A population-based Norwegian health survey linked to administrative registry data (N=7885) was used to estimate how adolescents' mental health problems (separate indicators of internalising, conduct, and attention problems and total sum scores) affect earnings (≥30 years) in young adulthood. We used linear regression with fixed-effects models comparing either students within schools or siblings within families. Unconditional quantile regressions were used to explore differentials across the earnings distribution. Mental health problems in adolescence reduce average earnings in adulthood, and associations are robust to control for observed family background and school fixed effects. For some, but not all mental health problems, associations are also robust in sibling fixed-effects models, where all stable family factors are controlled. Further, we found much larger earnings loss below the 25th centile. Adolescent mental health problems reduce adult earnings, especially among individuals in the lower tail of the earnings distribution. Preventing mental health problems in adolescence may increase future earnings. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  7. Glenn Heat Transfer Simulation and Solver Graphical User Interface: Development and Testing

    Kardamis, Joseph R.

    2004-01-01

    In the Tui ine Branch of the Turbomachinery and Propulsion Systems Division, researching and developing efficient turbine aerothermodynamics technologies is the main objective. Creating effective turbines for jet engines is a process which, if based purely on physical experimental testing, would be extremely expensive. It is for this reason, and also for the reasons of speed and ease, that the Turbine Branch spends a large amount of effort working with simulations of turbines. Specifically, they focus their work on two main fields: Computational Field Dynamics (CFD), and Experimental data analysis. The experimental field involves comparing experimental results to simulated results, whereas the CFD field involves running these simulations. The simulations are applied to aerodynamics and heat transfer cases, for both steady and unsteady flow conditions. By and large this work is applied to the domain of flow and heat transfer in axial turbines. The main application used to run these heat flow simulations is GlennHT. This program, recently rewritten in FORTRAN 90, allows the user to input a job file which specifies all the necessary parameters needed to simulate flow through a user-defined grid. There are several other executables used as well, ranging in application from converting grid files to and from particular formats, to merging blocks in a connectivity file, to converting connectivity files to a GlennHT compatible format. All of these executables are run from the command line in a terminal; some of them have interactive prompts where the user must specify the files to be manipulated after the program starts, while others take all of their parameters from the command line. With this amount of variation comes a good deal of commands and formats to memorize, which can cause slower and less efficient work, as users may forget how to execute a certain program, or not remember the pathnames of the files they wish to use. Two years ago, steps were made to expedite

  8. How have people responded to changes in the retirement earnings test in 2000?

    Song, Jae G; Manchester, Joyce

    2007-01-01

    This article describes responses to removing the retirement earnings test in 2000 for persons at the full retirement age or older. We examine annual earnings and retirement benefit claims from Social Security administrative data that cover the 4 years before and after the change. Three findings emerge from the study. First, the effect on earnings of removing the earnings test is uneven across people with different earnings levels. We find little effect on earnings at lower levels, but the effect on earnings in the mid to upper levels (50th to 80th percentiles) is large and significant. Such a finding indicates that the removal most affects people with earnings levels above the earnings test threshold. The largest increases in earnings are found at the 70th percentile for persons who have attained ages 65-69 and at the 60th percentile for those turning 65. Second, there is no clear evidence of the effect of the test's removal on the overall rate of labor force participation. A small rise in work participation among individuals aged 65-69 may be at least partially attributable to the trend already under way. Increases in work participation that do occur are mostly attributable to retaining older workers rather than inducing older workers back into the workforce. The effect appears to increase over time, suggesting that the removal has long-lasting effects on work participation. Third, the removal of the earnings test accelerated applications for benefits by 2 to 5 percentage points among individuals aged 65-69 and by 3 to 7 percentage points among those reaching age 65.

  9. ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA

    Agnes Utari Widyaningdyah

    2001-01-01

    Full Text Available Earnings management is a management act in financial statement preparing process in order to obtain whether his personality welfare or his company's value. This research is a replication from Dechow et.al (1996 who had tested causes and consequences of earnings manipulation in firms subject to AAER (Accounting and Auditing Enforcement Release by SEC (Securities Exchange Commission. Purpose of this research is to give empirically evidence the influence of auditor reputation, board of directors, leverage, and public offering stock percentage at IPO time to the earnings management in initial public offering's firms which was listed in Jakarta Stock Exchange at 1994 until 1997.Statistical analysis method used is multiple regression. This research's result shows that leverage has significant influence to earnings management. It is mean that earnings management has a relation with external financing, especially debt. Abstract in Bahasa Indonesia : Earnings management merupakan tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraannya secara personel maupun untuk meningkatkan nilai perusahaan. Penelitian ini merupakan hasil replikasi dari penelitian Dechow et.al (1996 yang menguji sebab dan konsekuensi earnings management pada perusahaan yang menjadi subjek diberlakukannya AAER(Accounting and Auditing Enforcement Release oleh SEC (Securities Exchange Commision. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh reputasi auditor, jumlah dewan direksi, leverage, dan persentase saham yang ditawarkan kepada publik saat IPO terhadap earnings management pada perusahaan yang melakukan IPO (Initial Public Offerring di Bursa Efek Jakarta pada tahun 1994 sampai dengan 1997. Metode analisis statistik yang digunakan adalah multiple regression. Hasil penelitian ini menunjukkan bahwa hanya faktor leverage yang berpengaruh signifikan terhadap earnings management. Hal ini

  10. Institutionalized Ignorance as a Precondition for Rational Risk Expertise

    Merkelsen, Henrik

    2011-01-01

    the lowest organizational level, where concrete risks occur, to the highest organizational level, where the body of professional risk expertise is situated. The article emphasizes the role of knowledge, responsibility, loyalty, and trust as risk-attenuation factors and concludes by suggesting......The present case study seeks to explain the conditions for experts’ rational risk perception by analyzing the institutional contexts that constitute a field of food safety expertise in Denmark. The study highlights the role of risk reporting and how contextual factors affect risk reporting from...... that the preconditions for the expert's rationality may rather be a lack of risk-specific knowledge due to poor risk reporting than a superior level of risk knowledge....

  11. Organizational change and human expertise in nuclear power plants

    Masson, M.; Malaisc, N.

    1992-01-01

    Reliability and safety are two very important goals, which depend on technical and organizational factors, but also on human expertise. How to ensure a safe functioning of a nuclear power plant in a changing context, and what might be the role and aspects of training and transfer of knowledge? These are the questions we shall deal with in this paper, on the basis of two field studies. The two field studies stress the needs for setting up case based training, which best ensure the acquisition of know-how. Furthermore, as shown by the second one, gaining expertise involves developing large repertoires of highly skilled, semi-routinized activities. Supporting expert operators not only should tackle problem solving activities but should thus also include the prevention of routine errors, which go along with skill acquisition. (author)

  12. Development of the CAI system for inheritance of maintenance expertise

    Hanafusa, Hidemitsu; Chigusa, Naoki; Furuta, Kazuo

    2002-01-01

    High quality maintenance is required in order to secure the safety of nuclear power plants. The engineers engaged in maintenance activities have to master various knowledge, including the explicit and tacit knowledge of experienced experts, through education and training. Moreover, it is also very important to prevent these knowledge from getting scattered and lost with a change of generation and to share the knowledge or expertise. The purpose of this study is to develop a support system for the next generation experts to help them master and make use of the knowledge of their predecessors. The knowledge or expertise consist of ''knowledge about the maintenance tasks'', ''knowledge about structure/function of plant system/equipment'', and ''individual knowledge based on trouble experience etc.''. The ways this knowledge could be represented were considered first, then this support system was developed based on such representation. (author)

  13. Social dimensions of expertise in World of Warcraft players

    Mark Chen

    2009-03-01

    Full Text Available Expertise development in the massively multiplayer online game World of Warcraft (Blizzard Entertainment, 2004 depends greatly on a player's use of social skills to gain access to expert player groups and accrue social and cultural capital. Drawn from ethnographic research, this paper maps out various forms of expert practice and highlights the social aspects of game play that often eclipse the importance of game-mechanics knowledge. At the time of this research, playing World of Warcraft and developing expertise in the game happened roughly within a two-stage process: (1 leveling up, or advancing one's character or avatar while learning the mechanics of the game, and (2 drawing on social capital gained during the first stage to join a group of up to 40 players to partake in high-end or endgame content.

  14. Integrating LCA and EHS expertise in the assessment of nanoparticles

    Olsen, Stig Irving; Hankin, Steve; Chaudry, Qasim

    DTU with their expertise in LCA have joined forces with IOM in two nanotechnology-related projects, one of which additionally involves and is lead by FERA. The first project, Nancore, includes the evaluation of health risks and environmental impacts over the life cycle concurrently with the devel......DTU with their expertise in LCA have joined forces with IOM in two nanotechnology-related projects, one of which additionally involves and is lead by FERA. The first project, Nancore, includes the evaluation of health risks and environmental impacts over the life cycle concurrently...... the overall environmental impacts of the technology. Through the concurrent assessments, the strengths of the two tools are combined to provide a more qualified assessment of both the health and safety aspects and the life cycle impacts. The overall aim of the second project, sponsored by Defra...

  15. The Neural Circuitry of Expertise: Perceptual Learning and Social Cognition

    Michael eHarre

    2013-12-01

    Full Text Available Amongst the most significant questions we are confronted with today include the integration of the brain's micro-circuitry, our ability to build the complex social networks that underpin society and how our society impacts on our ecological environment. In trying to unravel these issues one place to begin is at the level of the individual: to consider how we accumulate information about our environment, how this information leads to decisions and how our individual decisions in turn create our social environment. While this is an enormous task, we may already have at hand many of the tools we need. This article is intended to review some of the recent results in neuro-cognitive research and show how they can be extended to two very specific types of expertise: perceptual expertise and social cognition. These two cognitive skills span a vast range of our genetic heritage. Perceptual expertise developed very early in our evolutionary history and is likely a highly developed part of all mammals' cognitive ability. On the other hand social cognition is most highly developed in humans in that we are able to maintain larger and more stable long term social connections with more behaviourally diverse individuals than any other species. To illustrate these ideas I will discuss board games as a toy model of social interactions as they include many of the relevant concepts: perceptual learning, decision-making, long term planning and understanding the mental states of other people. Using techniques that have been developed in mathematical psychology, I show that we can represent some of the key features of expertise using stochastic differential equations. Such models demonstrate how an expert's long exposure to a particular context influences the information they accumulate in order to make a decision.These processes are not confined to board games, we are all experts in our daily lives through long exposure to the many regularities of daily tasks and

  16. Fulfilling the needs for statistical expertise at Aalborg Hospital

    Dethlefsen, Claus

    In 2005, the first statistician was employed at Aalborg Hospital due to expanding research activities as part of Aarhus University Hospital. Since then, there has been an increased demand for statistical expertise at all levels. In the talk, I will give an overview of the current staff...... of statisticians and the organisation. I will give examples from our statistical consultancy and illustrate some of the challenges that have led to research projects with heavy statistical involvement....

  17. Context-specific effects of musical expertise on audiovisual integration

    Bishop, Laura; Goebl, Werner

    2014-01-01

    Ensemble musicians exchange auditory and visual signals that can facilitate interpersonal synchronization. Musical expertise improves how precisely auditory and visual signals are perceptually integrated and increases sensitivity to asynchrony between them. Whether expertise improves sensitivity to audiovisual asynchrony in all instrumental contexts or only in those using sound-producing gestures that are within an observer's own motor repertoire is unclear. This study tested the hypothesis that musicians are more sensitive to audiovisual asynchrony in performances featuring their own instrument than in performances featuring other instruments. Short clips were extracted from audio-video recordings of clarinet, piano, and violin performances and presented to highly-skilled clarinetists, pianists, and violinists. Clips either maintained the audiovisual synchrony present in the original recording or were modified so that the video led or lagged behind the audio. Participants indicated whether the audio and video channels in each clip were synchronized. The range of asynchronies most often endorsed as synchronized was assessed as a measure of participants' sensitivities to audiovisual asynchrony. A positive relationship was observed between musical training and sensitivity, with data pooled across stimuli. While participants across expertise groups detected asynchronies most readily in piano stimuli and least readily in violin stimuli, pianists showed significantly better performance for piano stimuli than for either clarinet or violin. These findings suggest that, to an extent, the effects of expertise on audiovisual integration can be instrument-specific; however, the nature of the sound-producing gestures that are observed has a substantial effect on how readily asynchrony is detected as well. PMID:25324819

  18. A sociological analysis of ethical expertise: The case of bioethics

    Nathan Emmerich

    2016-12-01

    Full Text Available This paper examines the question of ethical expertise and does so in the context of bioethics or, more accurately, applied ethics and the ethical governance of the life sciences. This analysis builds on a perspective set out in a previous paper and develops it further such that it relates to democratic processes. I argue that the academic practice of applied ethics exhibits a particular logic, way of thinking or eidos. Drawing on work in the history of science I present the logic of this practice as underpinned by a particular set of values or ethos. This can be contrasted with what Bernstein calls the democratic ethos as well as that of everyday moral agents. Using the framework of expertise developed by Collins and Evan’s—which differentiates between ubiquitous, contributory, and interactional expertise—I suggest that (bioethicists should modulate their expertise depending on the particular nature of the fora—academic, public, and policy-making—they are speaking in.

  19. Assessing expertise in introductory physics using categorization task

    Andrew Mason

    2011-10-01

    Full Text Available The ability to categorize problems based upon underlying principles, rather than surface features or contexts, is considered one of several proxy predictors of expertise in problem solving. With inspiration from the classic study by Chi, Feltovich, and Glaser, we assess the distribution of expertise among introductory physics students by asking three introductory physics classes, each with more than a hundred students, to categorize mechanics problems based upon similarity of solution. We compare their categorization with those of physics graduate students and faculty members. To evaluate the effect of problem context on students’ ability to categorize, two sets of problems were developed for categorization. Some problems in one set included those available from the prior study by Chi et al. We find a large overlap between calculus-based introductory students and graduate students with regard to their categorizations that were assessed as “good.” Our findings, which contrast with those of Chi et al., suggest that there is a wide distribution of expertise in mechanics among introductory and graduate students. Although the categorization task is conceptual, introductory students in the calculus-based course performed better than those in the algebra-based course. Qualitative trends in categorization of problems are similar between the non-Chi problems and problems available from the Chi study used in our study although the Chi problems used are more difficult on average.

  20. Anticipatory Governance: Bioethical Expertise for Human/Animal Chimeras

    Harvey, Alison; Salter, Brian

    2012-01-01

    The governance demands generated by the use of human/animal chimeras in scientific research offer both a challenge and an opportunity for the development of new forms of anticipatory governance through the novel application of bioethical expertise. Anticipatory governance can be seen to have three stages of development whereby bioethical experts move from a reactive to a proactive stance at the edge of what is scientifically possible. In the process, the ethicists move upstream in their engagement with the science of human-to-animal chimeras. To what extent is the anticipatory coestablishment of the principles and operational rules of governance at this early stage in the development of the human-to-animal research field likely to result in a framework for bioethical decision making that is in support of science? The process of anticipatory governance is characterised by the entwining of the scientific and the philosophical so that judgements against science are also found to be philosophically unfounded, and conversely, those activities that are permissible are deemed so on both scientific and ethical grounds. Through what is presented as an organic process, the emerging bioethical framework for human-to-animal chimera research becomes a legitimating framework within which ‘good’ science can safely progress. Science gives bioethical expertise access to new governance territory; bioethical expertise gives science access to political acceptability. PMID:23576848