Towards a conceptual framework on the categorization of stereotypical perceptions in accounting

The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the public for self-gain. Extant research on the portrayal of the stereotypic accountant is limited in two ways: (1) existing research assumes a unitary concept by inferring a dominant image when the accountant stereotype is multifaceted; and (2) it is unclear from existing research whether the dominant image results from perceived character traits or the duties undertaken by accountants. This paper relies on qualitative methods of data analysis to unpack the elements that underpin stereotypical images in accounting to develop a framework of external perceptions that distinguishes one image from another. The framework is constructed on two broad criteria that comprise accountants (personality traits and physical characteristics) and accounting (task functionality). The interplay of these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and Entrepreneur) interpretations of the two basic categorizations: bookkeeper and business professional. Further analysis revealed four primary dimensions (Ethics and Sociable, Skill and Service) that underlie the construction of the subtypes. In general, the 'Scorekeeper' rates more highly than the 'Beancounter' on 'Ethics and Sociable' and the 'Guardian' rates more highly than the 'Entrepreneur' on 'Ethics'. Accounting researchers and the profession could benefit from understanding how stereotypical perceptions are constructed and managed.

Asymmetric oil shocks and external balances of major oil exporting and importing countries

This study investigates the effects of oil price shocks on three measures of oil exporters' and oil importers' external balances: total trade balance, oil trade balance and non-oil trade balance. We employ three second-generation heterogeneous linear panel models and one recently developed non-linear panel estimation technique that allows for cross-sectional dependence. With respect to 28 major oil exporting countries, an increase in oil prices leads to an improved real oil trade balance, although it is detrimental to non-oil and total trade balances. This finding might be due to the expenditure effect arising from increases in proceeds from oil exports. A decrease in oil prices is found to be beneficial for both total and oil trade balances in these oil exporting countries. Forty major oil importers seem to be increasingly shielded from positive oil shocks over the 1970s and 1980s; however, they must worry about oil price declines. A decline in oil prices has a negative impact on both total and real oil trade balances resulting from increased oil imports in emerging economies. Hence, a decline in oil prices is beneficial to oil exporters due to the quantity effect outweighing the price effect, while for oil importers a stable oil price is more desirable than a price decline. These results are important to take into account if we are to gain a full understanding on the magnitude of the trade and macroeconomic effects of oil price changes and what the policy responses should be.

The role of an external focus of attention on lower limb landing postures

 The research investigated the efficacy of instructional methods on lower limb landing postures. The findings provided insight into the role of instructional methods that manipulate the focus of attention and the retention of motor learning, in the context of an ACL injury prevention program in an applied community based setting.

Robust adaptive backstepping excitation controller design for simple power system models with external disturbances

This paper presents a nonlinear robust adaptive excitation controller design for a simple power system model where a synchronous generator is connected to an infinite bus. The proposed controller is designed to obtain the adaption laws for estimating critical parameters of synchronous generators which are considered as unknown while providing the robustness against the bounded external disturbances. The convergence of different physical quantities of a single machine infinite bus (SMIB) system, with the proposed control scheme, is ensured through the negative definiteness of the derivative of Lyapunov functions. The effects of external disturbances are considered during formulation of Lyapunov function and thus, the proposed excitation controller can ensure the stability of the SMIB system under the variation of critical parameters as well as external disturbances including noises. Finally, the performance of the proposed scheme is investigated with the inclusion of external disturbances in the SMIB system and its superiority is demonstrated through the comparison with an existing robust adaptive excitation controller. Simulation results show that the proposed scheme provides faster responses of physical quantities than the existing controller.

Epoxy nanocomposites with aligned carbon nanofillers by external electric fields

This paper presents systematic studies on aligning carbon nanofillers in epoxy by external fields, either electric fields or magnetic fields, to create nanocomposites with greatly improved mechanical and electrical properties. Carbon nanofibers (CNFs) and graphene nanoplatelets (GnPs) were observed to align along the field direction in the epoxy resin. Compared to the unmodifed epoxy and those with randomly-oriented carbon nanofillers, the nanocomposites with aligned carbon nanofillers showed significantly higher fracture toughness and electrical conductivity along the direction of the external field. Compared with randomly-oriented nanofillers, aligned GnPs and CNFs produced 40% and 27% improvement in fracture energy at 1.0 wt%, bringing the total increase in fracture energy over the neat polymer to more than 10 times. Several key toughening mechanisms were identified through fractographic analysis, which was used to develop predictive models to quantify the increases in the value of GIc as a result of 1-D and 2D carbon nanofillers. The present findings suggest that aligning carbon nanofillers presents a very promising technique to create multi-scale reinforcement with greatly increased electric conductivity and fracture toughness.

Diabetes prevention research: a systematic review of external validity in lifestyle interventions

Context

Type 2 diabetes is a major contributor to disease burden globally. A number of systematic reviews support the efficacy of lifestyle interventions in preventing Type 2 diabetes in adults; however, relatively little attention has been paid to the generalizability of study findings. This study systematically reviews the reporting of external validity components and generalizability of diabetes prevention studies.

Evidence acquisition

Lifestyle intervention studies for the prevention of Type 2 diabetes in adults with at least 6 months' follow-up, published between 1990 and 2011, were identified through searches of major electronic databases. External validity reporting was rated using an assessment tool, and all analysis was undertaken in 2011.

Evidence synthesis

A total of 31 primary studies (n=95 papers) met the selection criteria. All studies lacked full reporting on external validity elements. Description of the study sample, intervention, delivery agents, and participant attrition rates were reported by most studies. However, few studies reported on the representativeness of individuals and settings, methods for recruiting settings and delivery agents, costs, and how interventions could be institutionalized into routine service delivery. It is uncertain to what extent the findings of diabetes prevention studies apply to men, socioeconomically disadvantaged individuals, those living in rural and remote communities, and to low- and middle-income countries.

Conclusions

Reporting of external validity components in diabetes prevention studies needs to be enhanced to improve the evidence base for the translation and dissemination of these programs into policy and practice.

Electrolyte flow in an external magnetic field: a dimensionless analysis

In this paper, some recent work on the flow induced by an external magnetic fields acting on electrochemical cell is reviewed. Although the influence of the magnetic field on the hydrodynamics has been studied for over 5 decades, the magnetohydrodynamics (MHD) remains relatively unfamiliar to all but a few research groups. There are nearly a countless number of dimensionless parameters in electrolytic flow (bubble induced flow) and MHD, but they have been introduced for convenience by different authors. The similitude parameter proposed by Solheim, Johansen, Rolseth, and Thonstad (1989) and Perron, Kiss, and Poncsák (2006) have been modified to provide a full set of parameters for electrolytic cell operating under external magnetic field. The bubble sliding characteristics underneath an inclined plane are studied using copper sulphate solution (as an electrolyte) in lab-based-scale and discussed.