The impact of a computerised consolidation accounting package (CCAP) on student performance

Purpose – The purpose of this paper is to investigate the association between the use of a computerised learning tool (specifically designed to teach consolidation accounting) and student performance in the final examination of an undergraduate accounting unit on Corporate Accounting.

Design/methodology/approach – A regression model was developed to analyse 1,103 observations of assignment and examination scores, collected over three semesters, to test the central proposition that computer assisted learning enhances student learning outcomes and performance in the exam.

Findings – The results show a positive and significant relationship between the computerised accounting assignment on consolidated accounting (linked to usage of the computerised tool) and the consolidation question in the final examination. The findings suggest that the computerised consolidation accounting package (CCAP) assists students to understand the concepts underpinning consolidation accounting.

Research limitations/implications – The data were collected from a single institution, which may not represent the population of accounting students. Due to ethical obligations, the study lacked a control group that would have allowed meaningful comparison and assessment of student performance. Furthermore, whilst the findings in this study were able to demonstrate a positive association between the CCAP and exam performance, it is unable to determine the quality and depth of the learning experience from using the CCAP.

Practical implications – The present study found that a CCAP and its usage has the potential to positively impact student performance on assessment tasks on subject matter similar to concepts contained the computer package. Such findings may encourage instructors to seek ways of incorporating learning technologies in the pedagogical design.

Originality/value – This is believed to be one the few papers that has exclusively studied the impact of a specific CCAP and a specific segment in accounting education (consolidation accounting) using direct measures, CCAP assignment score and the final examination score for a question dedicated to consolidation accounting.

The experience of connectivity : results from a survey of Australian internet users

This article presents the findings from a survey of Australian Internet users (n = 1172), conducted in 2007, investigating their overall experience of connectivity at home. Experience of connectivity is defined to mean how people use the Internet to achieve general outcomes of value to them in their everyday lives, and includes both the range of outcomes and the significance of the Internet in achieving them. The survey, thus, reports on the experience of a single behaviour – ‘using the Internet’ – rather than, as common in other research, multiple specific behaviours conducted while online. The article analyses the data collected to draw conclusions that provide greater depth of understanding of connectivity understood as the phenomenon in, and of, itself. This article contributes important information about the experiences of Australian Internet users, about which there have been only a few and relatively superficial studies. It also provides an example of a new approach to surveying Internet users that can lead to more direct conclusions about the value and extent of their uses of connectivity in their lives.

Is the valuer the barrier to identifying the value of sustainability?

Purpose - Broad-scale investment in sustainability is limited due to the lack of evidence of the relationship between sustainability and the property’s market value. Although evidence is amassing and being analyzed through advanced modeling, this evidence is not being reflected in the valuation process. Valuers have a pivotal role in financial markets, in the reporting of asset values. Consequently, they are the current barrier in large-scale investment in sustainability, due to their lack of reporting or consideration of sustainability in the valuation process.

Design/methodology/approach - This research investigates, in the Australian context, whether valuers’ are incorporating sustainability as a consideration in the valuation process and their depth of reporting on it. Further, the research investigates whether valuers’ have the knowledge and skills to accurately report on sustainability in the valuation process. This research used an online survey to gather responses from valuers around Australia, using a combination of structured and semi-structured questions.

Findings - This paper has identified that valuers are identifying a value relationship between sustainability and market value, and clearly emphasizing that they are not the barrier to this relationship from a lack of inclusion in valuation practice. However, what this research has identified is that although valuers are acknowledging sustainability in their practice, they maybe inhibiting further investment in sustainability due to inaccurate or misjudged assessments of sustainability in valuations.

Practical implications - The research highlights the implications for the broader market and the valuation profession, as a result of the valuers’ current lack of knowledge, skills and ability to incorporate or consider sustainability in the valuation process. The potential for inaccurate knowledge regarding sustainability being incorporated in the valuation process is very high, and could potentially have litigious issues in the future.

Originality/value - The research has highlighted that although valuers are beginning to consider sustainability at some level in the valuation process, their current knowledge of sustainability and its implications to long term viability is limited and in some cases grossly inaccurate. Consequently, this research has identified there is an imperative requirement for investigation into appropriate, accurate knowledge development in the field of sustainability for the valuation profession.

A case study on effect of feed rate on machinability of austempered ductile iron

Austempered Ductile Iron (ADI) is a type of nodular, ductile cast iron subjected to heat treatments - austenitising and austempering. Whilst machining is conducted prior to heat treatment and offers no significant difficulty, machining post heat treatment is demanding and often avoided. Phase transformation of retained austenite to martensite leading to poor machinability characteristics is a common problem experienced during machining. This case study explains the effect of feed rate on machinability of ADI using cutting force analysis and tool failure analysis. The experimental design consists of conducting drilling trials on grade 1200 and 1400 at constant depth of cut, 25mm; constant speed, 45m/min; no coolant and variable feed rates from 0.2 to 0.35 mm/rev (increment of 0.025mm/rev). Metallography and X-ray diffraction technique was carried out in order to identify and quantify the microstructural phases before and after drilling. The results from the trial infer that the best way to machine ADI efficiently without tool failure is using low feeds and high speeds and without coolant.

Thermal conductivity of sand and its effect on the temperature of Loggerhead Sea Turtle (Caretta Caretta) nests

The conductivity of sand at a depth of 30–50 cm was measured at 15 sites on the beach at Captiva Island in south-west Florida which is used by nesting loggerhead turtles (Caretta caretta). The mean daily temperature of the sand was correlated with conductivity at the same depth measured the same day (r=0·611). When day to day variation was removed the correlation between nest temperature and conductivity increased to 0·694. The sand was highly variable in its grain structure. The dominant variability (80·6%) was redescribed by the first two principal components of a Principal Components Analysis (PCA). These two components were influenced mostly by percentages of large (> 1 mm) and small (< 500 μm) grains respectively. Conductivity was strongly correlated with the grain structure of the sand. The first three principal components describing sand grain structure, explained 84·1% of the variation in conductivity. Moisture content of the sand (always < 5%) was not an important factor. Sites dominated by larger grains generally had poorer conductivity and were cooler. Comparisons of eight nests to seven adjacent random sites revealed no strong evidence for directional selection in nest placement relative to sand conductivity. The variance in conductivities recorded at nests was also not significantly different from the variance at random sites.

The reliability of muscle biopsies taken from vastus lateralis

The purpose of this study was to examine whether a single biopsy sample of vastus lateralis could provide an accurate estimate of capillary density (CD) which is indicative of the entire muscle, or whether capillary density is distributed unevenly and varies with muscle depth. Whole muscle cross sections of vastus lateralis were excised post mortem (n=11) for analysis of capillary density at three muscle depths, (superficial, mid and deep regions). Muscle thickness varied widely (17–79mm) across subjects. The distribution of CD throughout the depth of the muscle was homogeneous in 8 subjects, but in 3 subjects it was heterogeneous (p<0.05). In 3 of these subjects there was a significant (p<0.05) effect of sample depth on CD. These data indicate that tissue from a single biopsy will not adequately represent the CD of the entire vastus lateralis in some individuals. Single biopsies from unspecified muscle depth, have routinely been used to estimate CD and fibre type in vastus lateralis. The present study indicates that a more reliable method of analysis would be to use the tissue from two needle biopsies taken at the superficial and deep portions of the muscle from a group of at least 10 subjects. Sampling theory analysis supported this conclusion.

Development and validation of the influenza intensity and impact questionnaire (FluiiQ™)

Objective
Clinical trials of new agents to reduce the severity and impact of influenza require accurate assessment of the effect of influenza infection. Because there are limited high-quality adult influenza Patient Reported Outcomes (PRO) measures, the aim was to develop and validate a simple but comprehensive questionnaire for epidemiological research and clinical trials.

Methods
Construct and item generation was guided by the literature, concept mapping, focus groups, and interviews with individuals with laboratory-confirmed influenza and expert physicians. Items were administered to 311 people with influenza-like illness (ILI) across 25 US sites. Analyses included classic psychometrics, structural equation modeling (SEM), and Rasch analyses.

Results
Concept mapping generated 149 concepts covering the influenza experience and clustered into symptoms and impact on daily activities, emotions, and others. Items were drafted using simplicity and brevity criteria. Eleven symptoms from the literature underwent review by physicians and patients, and two were removed and one added. The symptoms domain factored into systemic and respiratory symptoms, whereas the impact domains were unidimensional. All domains displayed good internal consistency (Cronbach α ≥ 0.8) except the three-item respiratory domain (α = 0.48). A five-factor SEM indicated excellent fit where systemic, respiratory, and daily activities domains differentiated patients with ILI or confirmed influenza. All scales were responsive over time.

Conclusions
Patient and clinician consultations resulted in an influenza PRO measure with high validity and good overall evidence of reliability and responsiveness. The Influenza Intensity and Impact Questionnaire (FluiiQ™) will improve the evaluation of existing and future agents designed to prevent or control influenza infection by increasing the breadth and depth of measurement in this field.

Beyond the usual suspects: complexity of fragility and analytical framework

Development in so-called ‘fragile states’ has become a key priority for the international community over the past few years, but international actors have not yet adequately incorporated sufficiently nuanced understandings of fragility into policies or practices. The increasing proportion of the world’s poor living in fragile contexts, the depth of human need in these contexts, and the potential regional spillover implications of this fragility, all make this an urgent concern. This chapter examines this growing need and discusses the origins and methodological approach in this volume, before setting up the rest of the book with definitions and an analysis framework. The chapter concludes with a summary of the book chapters and contributions.

Machinability and phase transformation study of nanobainite steels

There is an increasing demand for high strength materials with the development of technology and critical applications. Nano materials are newly developed materials with extremely high strength for this purpose. Nanobainite is a dual phase material containing alternate layers of bainitic ferrite in nano dimensions and retained austenite. Nanobainite is produced by isothermally holding austenitized steel at a temperature of 200°C or less, depending on the chemical composition, for 6 10 days until bainite forms and then cooling to room temperature using austempering. The experimental design consisted of face milling under 12 combinations of Depth of Cut (DOC)-1, 2 and 3mm; cutting speed-100 and 150m/min; constant feed-0.15mm/rev and coolant on/off. The machinability of the material is assessed by means of analysis, such as surface texture and microhardness. The assessment also involves microstructural comparisons before and after milling. Future work involves quantifying the microstructural phase before and after milling using XRD. The results obtained are used to assess the most favorable condition to cut this new variety of steel.

Machinability assessment of Ti-6Al-4V for aerospace applications

Titanium alloy Ti-6Al-4V is the most commonly used titanium alloy in the aerospace and biomedical industries due to its superior material properties. An experimental investigation has been carried out to evaluate the machinability of high performance aerospace alloys (Ti-6Al-4V) to determine their in service performance characteristics based on different machining strategies. Nearly 80-90% of the titanium used in airframes is Ti-6Al-4V. The experimental design consist of face milling Ti-6Al-4V at 12 different combinations of cutting parameters consisting of Depth Of Cut (DoC)- 1, 2 and 3 mm; speeds- 60 and 100 m/min; coolant on/off and at constant feed rate of 0.04mm/tooth. Post machining analysis consists of cutting force measurement, surface texture analysis and metallographic analysis. The future work consists of in-depth investigation into the phase transformational reactions during machining.

A preliminary study on machinability assessment of nanobainite steel

The demand for high strength materials and improvements in heat treatment techniques has given rise to this new form of high strength steel known as nanobainite steel. The production of nanobainite steel involves slow isothermal holding of austenitic steel around 200oC for 10 days, in order to obtain a carbon enriched austenite and cooling to room temperature using austempering. The microstructure of nanobainite steel is dual phase consisting of alternate layers of bainitic ferrite and austenite. The experimental design consists of face milling under 12 combination of Depth of Cut (DoC)-1, 2 and 3mm; cutting speed-100 and 150m/min; constant feed- 0.15mm/rev and coolant on/off. The machinability of the material is assessed by means of analysis such as metallography and cutting force analysis. The results obtained are used to assess the most favorable condition to machine this new variety of steel. Future work involves study on phase transformation by quantifying the microstructural phase before and after milling using XRD.

Iranian venacular ice- houses: Notable example of a traditional architecture in proportion to its climatic conditions

ABSTRACT
Iranian architecture is shaped in related to its Hot - Dry climate and has provided interesting answers to the Iranian's needs. In this climate, most of the buildings are constructed by mud or sun - dried bricks. There are so many facilities that Iranian architecture has provided for better living such as: Wind - Catcher (which exhausts warm air from buildings during the day), Cisterns (which have a cylindrical store place in the depth of the earth for storing the cold fresh water during the hot seasons), Ice - Houses with walls behind which water in shallow channels friezes at nights, etc. The great heritage of Iranian architecture and traditions are still not known until now. The cons- tructing traditions of vernacular architecture in Iran, reveals the mystery of using natural energy sources that reduce the need to fossil fuel. Among different Iranian cultural heritage, Ice-Houses are selected as the main subject of this article.

Sliding wear behavior of plasma sprayed Fe3Al–Al2O3 graded coatings

Fe3Al–Al2O3 double-layer coatings (DC), Fe3Al-Fe3Al/50%Al2O3–Al2O3 triple-layer coatings (TC) and Fe3Al-Al2O3 graded coatings (GC) were produced from a series of Fe3Al/Al2O3 composite powders with different compositions on low carbon steel substrate using PLAXAIR plasma spraying equipment. Friction behaviors and wear resistance of the three kinds of coatings have been investigated under different loads. Tests were carried out using an MRH-3 standard machine, in lineal contact sliding under dry condition against hardmetal, at a sliding velocity of about 1.57 ms−1. Wear rates under different loads were measured and the friction coefficients were recorded. SEM analysis was carried out to identify the wear mechanisms. The results show that the GC has higher wear-resistance than DC and TC. The tribological characteristics of graded coating were different along the depth of the coatings, and the surface of coatings with pure Al2O3 does not show the best wear resistance. The wear rate and friction coefficients were also different under different loads. The failure types of plasma-sprayed Fe3Al-Al2O3 graded coatings in lineal contact were: loosening of ceramic particles, crack nucleation and propagation, brittle fracture, plastic deformation, and adhesive wear.

Quantification of spatial and thematic uncertainty in the application of underwater video for benthic habitat mapping

This study presents an analysis of the application of underwater video data collected for training and validating benthic habitat distribution models. Specifically, we quantify the two major sources of error pertaining to collection of this type of reference data. A theoretical spatial error budget is developed for a positioning system used to co-register video frames to their corresponding locations at the seafloor. Second, we compare interpretation variability among trained operators assessing the same video frames between times over three hierarchical levels of a benthic classification scheme. Propagated error in the positioning system described was found to be highly correlated with depth of operation and varies from 1.5m near the surface to 5.7m in 100m of water. In order of decreasing classification hierarchy, mean overall observer agreement was found to be 98% (range 6%), 82% (range 12%) and 75% (range 17%) for the 2, 4, and 6 class levels of the scheme, respectively. Patterns in between-observer variation are related to the level of detail imposed by each hierarchical level of the classification scheme, the feature of interest, and to the amount of observer experience. © 2014 Copyright © Taylor & Francis Group, LLC.

A preliminary assessment of machinability of titanium alloy Ti 6Al 4V during thin wall machining using trochoidal milling

Titanium alloys are of great demand in the aerospace and biomedical industries. Most the titanium products are either cast or sintered to required shape and finish machined to get the appropriate surface texture to meet the design requirements. Ti-6Al-4V is often referred as work horse among the titanium alloys due to its heavy use in the aerospace industry. This paper is an attempt to investigate and improve the machining performance of Ti-6Al-4V. Thin wall machining is an advance machining technique especially used in machining turbine blades which can be done both in a conventional way and using a special technique known as trochoidal milling. The experimental design consists of conducting trials using combination of cutting parameters such as cutting speed (vc), 90 and 120 m/min; feed/tooth (fz) of 0.25 and 0.35 mm/min; step over (ae) 0.3 and 0.2; at constant depth of cut (ap) 20mm and using coolant. A preliminary assessment of machinability of Ti-6Al-4V during thin wall machining using trochoidal milling is done. A correlation established using cutting force, surface texture and dimensional accuracy.