Constructing an Accounting Journal Website

Abstract

To increase the effectiveness and efficiency of searches for information, accounting students, researchers, practitioners, and regulators could benefit from a Website devoted to the electronic access to journals. The site described here addresses such a need in the business discipline of accounting. On the site, the titles of over 470 journals are listed and categorized by topical areas within accounting. Then, within each accounting category, the journals are grouped according to their Internet accessibility. To provide the user with quick access to the various journals, the site provides links to the homepages of the various journals. Serials Review 2002; 28:201–205.     

The collected works of john w. tukey

We describe novel, analytical, data-analysis, and Monte-Carlo-simulation studies of strongly heteroscedastic data of both small and wide range.Many different types of heteroscedasticity and fixed or variable weighting are incorporated through error-variance models.Attention is given to parameter bias determinations, evaluations of their significances, and to new ways to correct for bias.The error-variance models allow for both additive and independent power-law errors, and the power exponent is shown to be able to be well determined for typical physicalsciences data by the rapidly-converging, general-purpose, extended-least-squares program we use.The fitting and error-variance models are applied to both low-and high-heteroscedasticity situations, including single-response data from radioactive decay.Monte-Carlo simulations of data with similar parameters are used to evaluate the analytical models developed and the various minimization methods em-ployed, such as extended and generalized least squares.Logarithmic and inversion transformations are investigated in detail, and it is shown analytically and by simulations that exponential data with constant percentage errors can be logarithmically transformed to allow a simple parameter-bias-removal procedure.A more-general bias-reduction approach combining direct and inversion fitting is also developed.Distributions of fitting-model and error-variance-model parameters are shown to be typically non-normal, thus invalidating the usual estimates of parameter bias and precision.Errors in conventional confidence-interval estimates are quantified by comparison with accurate simulation results.     

Reconfiguring the Supply Network Using Current Performance Data

Reconfiguration of the supply chain network from time to time is essential for businesses to retain their competitive edge. This paper presents a methodology for reconfiguration of an existing supply chain network. The methodology is characterized by two decision levels. In the first level, the current network performance is evaluated and efficient practices are identified. In the next level, a model that incorporates efficient practices is developed to reconfigure the network. This integrated methodology allows for decision maker (DM) input throughout the process. The methodology has been implemented and tested in the reconfiguration of an outbound petroleum supply chain network for CountryMark Cooperative, Inc. In this case study, Data Envelopment Analysis (DEA) is used to analyze current operations and an integer programming (IP) model that incorporates efficiency metrics is developed for selection of distribution facilities and allocation of resources to the facilities. Use of this methodology can lead to improved operations and reduced operating expenses.     

Robust F-tests for linear models

The author presents a robust F-test for comparing nested linear models. It is suggested that the approach will be attractive to practitioners because it is based on the familiar F-statistic and corresponds to the common practice of reporting F-statistics after removing obvious outliers. It is calibrated in terms of a real parameter that can be directly interpreted as the willingness of the data analyst to remove observations, and the sensitivity of the F-statistic to this parameter is easily examined. The procedure is evaluated with a simulation study where a scale mixture distribution is used to generate outliers. The procedure is also applied to some data where the occurrence of an outlier is confounded with the significance of a regression term. This provides a comparison of two competing models for the data: one removing an outlier and the other including an additional regression term instead.     

Palm snags are a critical nesting resource for woodpeckers in an urbanized tropical region

Urban Ecosystems - Critical resources for birds nesting in cities can support populations in spite of the challenges imposed by urbanization, and the identification of such resources can shed light...     

Sociopolitical and Cultural Correlates of Internalized Homonegativity in Gay and Bisexual Men: Findings from a Global Study

Objectives: Based on the premise that internalized homonegativity (IH) is a product of the incorporation of environmental heterosexism, the authors examined the influence of sociopolitical and individual influences on IH. Methods: The cross-sectional study consisted of 109,382 gay and bisexual men across 77 countries. Results: Variables at the (European) country-level that were associated with higher levels of IH included lack of laws recognizing same-sex relationships and perceived and actual negative gay-related public opinion about homosexuals. Individual-level variables significantly associated with IH were public opinion about homosexuals and exposure to gay-related victimization/discrimination. Conclusions: An improved sociopolitical climate for LGB individuals is needed.     

‘When you're boxing you don't think so much’: pugilism,transitional masculinities and criminal desistance among young Danish gang members

This paper draws upon international research evidence that suggests a relationship between protest masculinity and the manifestation of violent crime among young males, and that criminal desistance may be linked to (inter-) subjective processes such as the reconstruction of masculine identity. The paper considers the potential that pugilism (the art and practice of boxing) may have on enabling young, disadvantaged minority male gang members to find avenues for alternative identity construction and to gain transitional experiences which trigger self-confessed desistance actions. Drawing upon an ethnographic study conducted in a boxing rehabilitation centre on the outskirts of Copenhagen, Denmark, the paper reports on data gleaned from participant observation and qualitative interviews with 22 ethnic minority young men. Findings suggest that the masculine context within the rehabilitation programme provided the young men with a safe space to perform broader versions of locally dominated views on masculinity and to reflect on their current situations and dilemmas. The young men were clearly in transition and their desistance journeys were characterized by hope and ambition but also disappointment and despair. In some cases it appeared that the young men's dogged attempts to desist from crime became a new way for them to ‘do masculinity’. The authors draw upon the findings to make recommendations for policy, practice and research.     

The Impact of Neighboring on Changes in Sense of Community Over Time: A Latent Transition Analysis

Sense of community (SOC) is associated with the quality of community life and the building of social capital. While its linkage to informal social behavior, such as neighboring, is inherent in discussions regarding theory, empirical evidence remains scarce. Moreover, the degree to which neighboring behavior influences SOC over time is largely unknown. Using a latent transition analysis, the effect of neighboring on SOC was investigated over a 5-year span from 2006 to 2011 among a sample of adults (n?=?165) in Arizona. Initially, a latent class analysis identified two SOC subgroups: Low SOC and High SOC. The likelihood of shifts in SOC class membership over 5 years was generally stable, with most individuals staying in the same group (82.3% Low SOC; 92.4% High SOC). Neighboring behavior and socio-demographic covariates impacted the likelihood that individuals changed classes, with 25.3% of Low SOC individuals transitioning to High SOC in 2011 and 55.4% of High SOC individuals moving to Low SOC in 2011. Specifically, having an income greater than $60,000 and visiting with neighbors lessened the likelihood of being in the Low SOC class in 2006; and length of residence and exchanging favors with neighbors lessened the likelihood of being in the Low SOC class in 2011. These findings have implications for both community design and community development practice. Design and development interventions that promote greater social interaction may help build and sustain SOC over time.