Social and Behavioral Sciences Commons^™

Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers

Eric N. Johnson

This paper reports the results of a survey of auditing and assurance courses in the US and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes, 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded coverage …

Bail Agents And Bounty Hunters: Adversaries Or Allies Of The Justice System?, Brian Johnson, Greg Warchol

Greg Warchol

Bounty hunters are employed by the bail industry to locate and apprehend criminal defendants who “skip” bail and, subsequently, fail to appear for court appointments. While some scholars have examined bounty hunters, this work is concerned primarily with the origins, history, and legal challenges to the industry and its practices. Popular literature on this subject has created the “myth” of the bounty hunter, but it has failed to provide an accurate portrayal of the activities these individuals perform. Through the use of field research methods, this study provides a better understanding of the role that bail agents and bounty hunters …

An Assessment Of The Mary Shore Cameron Sherlock Holmes Collection, Christy Allen

Christy Allen

No abstract provided.

Pension Wealth And Household Saving: Evidence From Pension Reforms In The United Kingdom, Orazio Attanasio, Susann Rohwedder

Susann Rohwedder

Using three major U.K. pension reforms as natural experiments we investigate the relationship between pension saving and discretionary private savings. Unlike most differences-in-differences approaches which rely on average differences between control and treatment group, we use economic theory to model the response of each individual household. The empirical analysis, based on the Family Expenditure Survey, uses both time-series and cross sectional variation to identify the behavioral response. The earnings-related tier of the pension scheme is found to have a negative impact on private savings with relatively high substitution elasticities; the impact of the flat-rate tier is not significantly different from …

Hunting And Gathering On The Information Savanna: Conversations On Modeling Human Search Abilities, Brian O'Connor, Jud Copeland, Jodi Kearns

Jodi Kearns, PhD

Serves as the focal concept in a search for a truly functional document access system, enabling us to stand back from the present, to look into the shadows of our current designs, marvel at the breadth of human search capabilities, recognize frailties in both humans and systems, and ask new questions as we grapple with navigating our information environment.O'Connor and Copeland offer three different arenas of nontrivial information seeking for our consideration: "Submarine Chasing" explores the thoughts of a highly decorated Cold War submarine hunter. "Bounty Hunting" involves a long and convoluted search for a reported bond skipper. "Engineering Design" …

Using Information Literacy Standards To Improve Geoscience Courses, Aimee Dechambeau, Ira Sasowsky

Aimee deChambeau

Information literacy (IL) is the set of skills that enables a person to find, evaluate, and use information. Although IL is important in the geosciences, it is hard to teach because the information comes in so many forms. Most geoscience courses include work that implicitly addresses some IL issues. However, because of the importance of IL, it is worthwhile to explicitly include it as part of the curriculum. The Association of College and Research Libraries has developed Information Literacy Standards for Higher Education that may be used to assess an individual's level of information literacy. We introduce a method for …

Scholarly Journal Articles About The Asian Tiger Economies: Authors, Journals And Research Fields, Jorge Gonzalez, Joe Davis

Jorge Gonzalez

No abstract provided.

Schools And Scholars Durkheim’S Ghosts, Charles Lemert

Charles C Lemert

No abstract provided.

Forecasting The Nursing Home Population, Darius Lakdawalla, Jay Bhattacharya, Dana Goldman, Michael Hurd, Geoffrey Joyce, Constantijn Panis

Darius N. Lakdawalla

Objective. To forecast growth in the US nursing home population, as a function of trends in disability and marriage.

Methods. Nursing home residence is modeled as a function of disability status, marital status, and other demographic covariates. Our predictions for nursing home residence are built upon joint forecasts of marriage and disability. We use data from the 1992 to 1996 Medicare Current Beneficiary Surveys, which are individual-level data sets designed to be representative of the US population older than the age of 65.

Results. Today's young cohorts will have higher rates and levels of institutionalization than their older counterparts. …

The Complexity Of Price Discovery In An Efficient Market: The Stock Market Reaction To The Challenger Crash, Michael Maloney, J Mulherin

Michael T. Maloney

We provide evidence on the speed and accuracy of price discovery by studying stock returns and trading volume surrounding the crash of the space shuttle Challenger. While the event was widely observed, it took several months for an esteemed panel to determine which of the mechanical components failed during the launch. By contrast, in the period immediately following the crash, securities trading in the four main shuttle contractors seemingly singled out the firm that manufactured the faulty component. We show that price discovery occurred without large trading profits and that much of the price discovery occurred during a trading halt …

An Exploration Of Automobile Insurance Fraud, Robyn Lincoln, Helene Wells, Wayne Petherick

Wayne Petherick

This exploratory study analyses claiming behaviour within the automobile insurance industry. A local insurance company provided 32 automobile insurance claims thus permitting qualitative and quantitative analysis. This study enunciates non-fraudulent claiming behaviour as the sample included only a low number of suspected fraud cases. Variables contained within each of the claim files were analysed, as were the statements of the insured individuals. Each claimant is required to provide two written statements to the local insurance company and these statements were analysed for consistency and detail.

The overall findings revealed that claimants were generally employed, middle-aged males who were sober at …

When Non-Transitive Relations Take Maxima And Competitive Equilibria Can't Be Beat, Ted Bergstrom

Ted C Bergstrom

The paper generalizes theorems of Ky Fan and Hugo Sonnenschein on the existence of maximal elements for non-transitive relations. I used these results to show that a binary relation could be constructed whose maximal element must be a competitive equilibrium. Thus proving the existence of competitive equilibrium under somewhat more general conditions than had been done previously. In 1975, I thought this was a useful extension of the Gale Mas Collel existence theorem. Journal referees then didn't agree with me, so I let it ripen in my desk for 15 years. I still think it is worth looking at if …

Review Of A Time For Every Purpose: Law And The Balance Of Life By Todd D. Rakoff, Christine Yalda

Christine A. Yalda

No abstract provided.

Net Impact And Benefit-Cost Estimates Of The Workforce Development System In Washington State, Kevin Hollenbeck, Wei-Jang Huang

Kevin Hollenbeck

No abstract provided.

Risk Evaluations For The Courts: Is Service Quality A Function Of Specialization?, Kristine Botsford Mullendore, Anton Tolman

Kristine Botsford Mullendore

Psychologists are often asked to testify in court. However, concerns have been expressed in both the legal and psychological literatures about the quality of these services. This article presents survey results comparing the practice patterns of generally licensed psychologists with those of specialist forensic diplomates in providing risk evaluations. Results suggest that general clinicians frequently perform these evaluations, but forensic diplomates use more modern risk instruments, are more aware of the scientific literature, and provide the court with more information about the scientific basis of their testimony. The implication of these results for legal professionals, psychologist training, and practice are …

Kurds At The Nexus Of Global Politics, Jesse Benjamin

Jesse Benjamin

No abstract provided.

Oh That Wonderful Stuff": Selected Poetry By College And Middle School Students, Shawn Apostel

Shawn Apostel

When students use poetry to imagine and explore academic subjects, they examine the topic in new, creative ways, resulting in interesting and lively writings that stimulate thought and class discussions. The following poems are examples of student poetry written in a variety of classes throughout the curriculum. I am pleased to showcase student writing in this section, and I hope reading these poems will suggest possibilities and adaptations for teachers and students elsewhere.

The Importance Of Trust And Community In Developing And Maintaining A Community Electronic Network, Alina Oxendine, Eugene Borgida, John Sullivan, Melinda Jackson

Alina Oxendine

Television's Unintended Audience, Sam Pack

Sam Pack

Aftershocks And Essential Lessons - From The California Electricity Debacle, Peter Navarro

PETER NAVARRO

No abstract provided.

The Liberating Role Of Conflict In Group Creativity: A Cross Cultural Study, Charlan Nemeth, Marie Personnaz, Bernard Personnaz, Jack Goncalo

Jack Goncalo

Researchers of group creativity have noted problems such as social loafing, “production blocking,” and especially, evaluation apprehension (Paulus, 2000). Thus, brainstorming techniques have specifically admonished people “not to criticize” their own and others’ ideas, a tenet that has gone unexamined. In contrast, there is research showing that dissent, debate and competing views have positive value, stimulating divergent and creative thought (Nemeth, 2002, in press). In this experimental study, traditional brainstorming instructions admonishing people not to criticize were compared with instructions encouraging people to debate and even criticize. A third condition offered no specific instructions. This study was conducted both in …

Veishea: Iowa State's Rite Of Spring, Michele Christian

Michele Christian

Each year, thousands of Iowa State University students work diligently preparing for the largest student run celebration in the United States. Led by the VEISHEA Central Committee, the students spend months planning and managing every detail to ensure the event is a success. For these students, VEISHEA is not just another activity, rather it is their chance to put Iowa State University on display. This rite of spring allows them to show the citizens of Iowa and the world the rich heritage and extraordinary future of ISU.

Simple And Effective Methods For Talking About Teaching, Steffen Wilson, Katherine Kipp

Steffen Wilson

Traditionally, college teaching has been an individual endeavor. An instructor prepares her course without the assistance of colleagues, delivers course material without feedback from peers, assigns grades without the guidance of others, and handles problems as they arise on her own. There is something secure and sacred about this privatization of teaching, and we often are uncomfortable opening up this area of our professional lives to others. The opposite is true for our scholarship; we feel uncomfortable moving forward on a research project without long discussions with our colleagues, seeking their input and opinions on the numerous aspects of research.

Regulating Illicit Trade In Natural Resources: The Role Of Regional Actors In West Africa, Emmanuel Aning

Emmanuel Kwesi Aning

This article explores the multiple efforts that have been initiated by regional actors in West Africa, mainly ECOWAS, to regulate the illicit trade in natural resources in the context of armed conflicts. It then examines the behaviour of 'spoilers' who are able to circumvent the sanctions regime and governments' domestic regulation. The paper argues that the characteristics and multiple dynamics of the armed conflicts in West Africa have created specific opportunities for economic activities in a thriving parallel economy through the 'illicit' trade in natural resources.

Community Violence Exposure And Children's Academic Functioning, David Schwartz, Andrea Hopmeyer Gorman

Andrea Hopmeyer Gorman

Reports a cross-sectional investigation of the link between community violence exposure and academic difficulties for 237 urban elementary school children. Analyses indicated that community violence exposure was associated with poor academic performance. These relations appear to be mediated by symptoms of depression and disruptive behavior. (Contains 60 references and 3 tables.) (GCP)

Weapons Of Mass Victimization, Radioactive Waste Shipments, And Environmental Laws: Policy Making And First Responders, Kristine Botsford Mullendore, James Ballard

Kristine Botsford Mullendore

Transnational and domestic terrorists may employ unconventional weapons of mass destruction and/or mass contamination in their future operations against governments. These asymmetrical tactics may include nuclear, chemical, and biological weapons designed to produce panic and disruption in daily life. This article addresses several of the myriad legal and practical issues relative to potential radiological weapons. Several suggestions as to local-level policy are offered and discussed. Among these suggestions are the need for local law enforcement and policy decision makers to formally recognize the potential use of radiological weapons of mass contamination and the need to develop both protection strategies for …

An Exploration Of The Factors That Influence Employee Participation In Europe, Elizabeth Cabrera, Jaime Ortega, Ángel Cabrera

Jaime Ortega

The goal of this study was to identify the determinants of direct participation in organizations across Europe. Some factors were predicted to be related to levels of participation in general, namely competition, sector, the pursuit of a differentiation strategy based on either quality or service, and indirect participation. Two additional factors were expected to be differentially related to two forms of direct participation: consultation and delegation. These factors were organizational size and the pursuit of a cost leadership business strategy. The hypothesized relationships were contrasted using data from the EPOC survey, a representative survey of over 5,700 organizations located in …

The Carolinas' Rich Library Legacy, Barbara Tierney

Barbara Tierney

Expertise, Trust, And Communication About Food Biotechnology, John Lang, Karen O'Neill, William Hallman

John T. Lang

Experts typically presume to speak with authority about complex concerns, such as agricultural biotechnology. Research indi- cates, however, that the effectiveness of risk communication depends on perceptions about the trustworthiness of the institu- tions and experts providing information. This exploratory study investigates how experts from a range of food-associated pro- fessions and institutions perceive their own roles in communi- cating about biotechnology. Most of the respondents rated scientists and other experts as most likely to tell the truth about biotechnology, but many felt that members of the public were most influenced by the mass media and by critics of biotechnol- …

Vernon Smith's Insomnia And The Dawn Of Economics As Experimental Science, Ted Bergstrom

Ted C Bergstrom

A retrospective on Vernon Smith's contributions to experimental economics, written for the Scandinavian Journal of Economics.