Staff data I relating to H. R. 12065, the Temporary unemployment compensation act of 1958.

Mode of access: Internet.

The importance of understanding student learning styles in accounting degree programs

Accounting education is critical and any improvements in tertiary education of accounting students should result in better prepared graduates entering the profession. This study evaluates accounting students’ learning styles and the interaction of learning styles and teaching methodologies during degree programmes. Nine classes of accounting students (648 students) spread across four years and two degree programmes were evaluated. Students self-evaluated their learning style, pre-instruction. They were then subject to two separate teaching techniques (one active and one passive) in each course. Learning styles were then re-assessed and teaching techniques evaluated. Accounting students displayed a preference for passive learning, even those far advanced in their degrees. Furthermore, when learning styles matched teaching methods used, usefulness was assessed as high but when learning styles and teaching methods differed, usefulness deteriorated. Overall, the teaching methods were deemed more effective by active rather than passive learners. The implications are significant. To maximise educational benefit for the accounting profession, student learning styles should be assessed before designing appropriate teaching methodologies. This has resource implications which would have to be considered.

The impact of litigation risk on the strategic timing of management earnings forecasts

This paper examines whether managers strategically time their earnings forecasts (MEFs) as litigation risk increases. We find as litigation risk increases, the propensity to release a delayed forecast until after the market is closed (AMC) or a Friday decreases but not proportionally more for bad news than for good news. Host costly this behaviour is to investors is questionable as share price returns do not reveal any under-reaction to strategically timed bad news MEF released AMC. We also find evidence consistent with managers timing their MEFs during a natural no-trading period to better disseminate information.

Response of Tribolium castaneum and Rhyzopertha dominica to various resources, near and far from grain storage

Tribolium castaneum (Herbst) and Rhyzopertha dominica (F.) are common cosmopolitan pests of stored grain and grain products. We evaluated the relative attraction of T.castaneum and R.dominica to wheat, sorghum and cotton seeds in the field, near grain storage facilities and well away from storages in southern and central Queensland using multiple trapping techniques. The results show that T.castaneum is more strongly attracted to linted cotton seed relative to wheat, whereas R.dominica did not respond to cotton seed at all and was attracted only to wheat. Significantly more adults of T.castaneum (10-15 times) were attracted to traps placed on the ground, near grain storage, than to equivalent traps that were suspended (1.5m above the ground) nearby. These results suggest that Tribolium beetles detect and respond to resources towards the end of their dispersal flight, after which they localize resources while walking. By contrast R.dominica was captured only in suspended traps, which suggests they fly directly onto resources as they localize them. The ability of both species to colonize and reproduce in isolated resource patches within the relatively short time of 1month is illustrated by the returns from the traps deployed in the field (at least 1km from the nearest stored grain) even though they caught only a few beetles. The results presented here provide novel insights about the resource location behaviours of both T.castaneum and R.dominica. In particular, the relationship of T.castaneum with non-cereal resources that are not conventionally associated with this species suggests an emphasis on these other resources in investigating the resource location behaviour of these beetles. This new perspective on the ecology of T. castaneum highlights the potential role of non-cereal resources (such as the lint on cotton seed) in the spread of grain pest infestations.

Reduction of Eu3+ to Eu2+ in MAl2Si2O8 (M = Ca, Sr, Ba) in air condition

In general, the reduction of Eu3+ to Eu2+ in solids needs an annealing Process in a reducing atmosphere. in this paper, it is of great interest and importance to find that the reduction of Eu3+ to Eu2+ can be realized in a series of alkaline-earth metal aluminum silicates MAl2Si2O8 (M = Ca, Sr, Ba) just in air condition. The Eu2+-doped MAl2Si2O8 (M = Ca, Sr, Ba) powder samples were prepared in air atmosphere by Pechini-type sol-gel process. It was found that the strong hand emissions of 4f(6)5d(1)-4f(7) from Eu2+ were observed at 417, 404 and 373 nm in air-annealed CaAl2Si2O8, SrAl2Si2O8 and BaAl2Si2O8, respectively, under ultraviolet excitation although the Eu3+ precursors were employed. In addition, under low-voltage electron beam excitation, Eu2+-doped MAl2Si2O8 also shows strong blue or ultraviolet emission corresponding to 4f(6)5d(1)-4f(7) transition.

L'Écho de Paris

1917/08/28 (Numéro 12065).

Obras pastorales del Ilmo. y Rmo. señor Dr. Don Mariano Casanova, Arzobispo de Santiago Chile

UANL