Basic finance made accessible in Excel 2007 : "the big 5, plus 2"

The basic principles and equations are developed for elementary finance, based on the concept of compound interest. The five quantities of interest in such problems are present value, future value, amount of periodic payment, number of periods and the rate of interest per period. We consider three distinct means of computing each of these five quantities in Excel 2007: (i) use of algebraic equations, (ii) by recursive schedule and the Goal Seek facility, and (iii) use of Excel's intrinsic financial functions. The paper is intended to be used as the basis for a lesson plan and contains many examples and solved problems. Comment is made regarding the relative difficulty of each approach, and a prominent theme is the systematic use of more than one method to increase student understanding and build confidence in the answer obtained. Full instructions to build each type of model are given and a complete set of examples and solutions may be downloaded (Examples.xlsx and Solutions.xlsx).

On "fitting in": the effects of social context and gender on big 5 trait expression.

[This is a summary of an Oral Presentation] The study explored the expression of Big 5 personality traits in three different social contexts (with parents friends and work colleagues) to test the prediction that personality is socially variable due to the motivation to ‘fit in’. The questionnaire-based method produced results that support this hypothesis; all Big 5 traits were significantly variable across contexts with Conscientiousness the least variable and Extraversion possessiveness. The results indicated that females reported being more distressed than males and older respondents reported being less distressed then younger respondents. The findings from this study contribute to the literature on online infidelity in terms of understanding differences in the way it is perceived.

Inferring Big 5 Personality from Online Social Networks

Thesis (Master's)--University of Washington, 2014

The Big-5 and the perceived effectiveness of love acts

The present research was implemented in order to determine whether or not the Big-5 personality dimensions relate to the perceived effectiveness of love acts discovered in prior research. An internet based questionnaire was utilized and college undergraduates and as well as non-college students were included in the sample. The Big-5 dimensions of Agreeableness, Openness to Experience, and Emotional Stability were expected to be related to the perceived effectiveness of the Love acts. Additionally, men and women were expected to rate Love acts signaling commitment and exclusivity as most effective. The results obtained were consistent with the hypotheses and are discussed in terms of prior research.

艺术学生的感觉寻求人格比较研究

High sensation seekers have unusual creativities. Recent years Furnham Adrian et al, found that the groups have different arts tendency have higher difference in Sensation seeking dimension than in Big 5. Some studies found arts students have higher level in many dimension. Sensation seeking has an important influence to peoples` aesthetic conception. This thesis measured art (including painting, music, dancing) students and non-art students` trait of sensation seeking Personality, and looked for the similarities and differences between art students and non-art students in development of sensation seeking personality. Try to find the influence of different procession of art study to sensation seeking level. The outcome of this study: 1. In non-art students, sensation seeking level has a decrease from Grade 1 to Grade 3 in college students, especially in males. Male has higher sensation seeking level than female, especially in TAS, DIS and GEN. 2. There are differences between art students and non-art students in sensation seeking. In ES and GEN Painting students have higher level than non-art students, but in TAS dancing students have lower level than non-art students, in BS students studied in music have lower level than non-art students. 3. Tendency of arts development in art students and non-art students has difference from grade 1 to grade 3. Tendency in non-art students has a decrease, but in art students is not so obviously. The developments in TAS、ES、GEN of painting students, in ES、BS、GEN of dancing students, in TAS、ES、GEN of music major students have differences towards to non-art students. Different art studies have possibility to improve opening of experiment and normal sensation seeking level. All the Different art kinds may affect the development of ES and GEN, and ES and GEN may become commonness gradually within all kind art groups. But this commonness is not so notable in Grade 1-3. 4. Between different art kinds have differences. TAS Scores of dancing group is notably lower than scores of music and painting groups, score of painting group in ES BS and GEN is remarkably higher than that of music and dancing groups, and painting group in DIS has a higher score than music group and dancing group. Painting group has highest sensation seeking in all art kinds students, and dancing group has lowest score in TAS. 5. For female, development tendency of all art kinds dimensions have no remarkable difference, except DIS. Interaction in female DIS dimension may be aroused by scores increase of painting group. In other scores development tendency of different kinds arts have no notable difference.

Korruption und Gewissenhaftigkeit

Die nachfolgend berichteten Ergebnisse basieren auf einem vignettenbasierten 2x2-Szenario-Experiment, in das die Situationsfaktoren Entdeckungswahrscheinlichkeit und Vorteilswert sowie die Personenfaktoren Organisationaler Zynismus, das Fünf-Faktoren-Modell der Persönlichkeit und Intelligenz einbezogen wurden. In diesem Bericht werden vorrangig die Ergebnisse zur Persönlichkeitsdimension Gewissenhaftigkeit vorgestellt, einem der Faktoren des Fünf-Faktoren-Modells der Persönlichkeit. Diese Ergebnisse werden ausführlich berichtet, weil sie von besonderer Bedeutung für das vom TÜV Hannover/Sachsen-Anhalt e.V. finanzierte Forschungsprojekt Korruption – Risikofaktoren der Person und der Situation (Laufzeit 2011 bis 2015) sind. Die nachfolgend berichtete Untersuchung zeigt, dass ein akteurszentrierter Ansatz in der Korruptionsursachenforschung grundsätzlich sinnvoll ist. Es wurden 113 Auszubildende in den Bereichen Banken- und Versicherungen sowie Sozialversicherung befragt. Die Ergebnisse zeigen, dass Korruption als verbreitete Verhaltensweise angesehen wird, die jedoch als verwerflich gilt. Während die einbezogenen Situationsfaktoren keine nennenswerten Effekte auf die Korruptionsbereitschaft hatten, führten einige der Personenfaktoren zu signifikanten Ergebnissen. Gewissenhaftigkeit kommt hierbei als Schutzfaktor vor korrupten Handlungen besondere Bedeutung zu.

Does the Presence of a Learning Disability Elicit a Stigmatization?

Aims: To determine whether or not a Learning Disability(LD) label leads to stigmatization. Study Design: This research used a 2(sex of participant) x 2(LD label)x 2 (Sex of stimulus person) factorial design. Place and Duration of Study: Bucknell University, between October 2010 and April 2011. Methodology: Sample: We included 200 participants (137 women and 63 men, ranging in age from 18 – 75 years, M = 26.41. Participants rated the stimulus individual on 27 personality traits, 8 Life success measures, and the Big-5 personality dimensions. Also, participants completed a Social Desirability measure. Results: A MANOVA revealed a main effect for the Learning Disability description, F(6, 185) = 6.41 p< .0001, eta2 = .17,for the Big-5 personality dimensions, Emotional Stability, F(1, 185) = 13.39, p < .001, eta2 = .066, and Openness to Experiences F(1,185) = 7.12, p< .008, eta2 = .036.Stimulus individuals described as having a learning disability were perceived as being less emotionally stable and more open to experiences than those described as not having a learning disability. Another MANOVA revealed a main effect for having a disability or not, F(8, 183) = 4.29, p< .0001, eta2 = .158, for the Life Success items, Attractiveness, F(1, 198) = 16.63, p< .0001, eta2 = .080, and Future Success,F(1, 198) = 4.57, p< .034, eta2 = .023. Stimulus individuals described as having a learning disability were perceived as being less attractive and with less potential for success than those described as not having a learning disability. Conclusion: The results of this research provide evidence that a bias exists toward those who have learning disabilities. The mere presence of an LD label had the ability to cause a differential perception of those with LDs and those without LDs.

The market for professional services in Indonesia

This paper reports the results of a study which investigates the market for professional services in Indonesia, a country which has not been investigated in the by audit fee literature prior. A well-developed research model used in the prior literature has also been applied in this study, and the empirical findings suggest broad similarities in the pricing of professional services in Indonesia and other countries previously studied. In addition to extending the results of prior research to a country not previously studied, this paper examines whether the large auditors fee premium documented in other countries exists in Indonesia, especially after the major Asian financial crisis of 1997/98, since then almost all companies in this geographical area exercise tight budget controls. The results suggest that no audit fee premium is accrued to Indonesian Big 5 auditors, in contrast to the large audit firm fee premium documented in many other countries.

Personality and performance: Assessing the mediating role of mental model formation in the personality-performance relationship

Personality has long been linked to performance. Evolutions in this relationship have brought forward new questions regarding the true nature of how personality impacts performance. Both direct and indirect relationships have been proven significant. This study further investigated potential indirect relationships by including a mediating variable, mental model formation, in the personality-performance relationship. Undergraduate students were assessed in a 6-week period, Time 1 - Time 2 experiment. Conceptualizations of personality included measures of the Big 5 model and Self-efficacy, with performance measured by content quiz and overall course scores. Findings showed that the Big 5 personality traits, extraversion and agreeableness, positively and significantly impacted commonality with the instructor's mental model. However, commonality with the instructor's mental model did not impact performance. In comparison, commonality with an expert mental model positively and significantly impacted performance for both the content quiz and overall course score. Furthermore, similarity with an expert mental model positively and significantly impacted overall course performance. Hypothesized full mediation of mental model formation for the personality-performance relationship was not supported due to a lack of direct effect relationships required for mediation. However, a revised conceptualization of results emerged. Findings from the current study point to the novel and unique role mental models play in the personality-performance relationship. While personality traits do impact mental model formation, accuracy in the mental models formed is critical to performance.

The impact of *experience, industry characteristics, and individual differences on audit risk and the extent of testing decisions: An empirical investigation

The first part of the study examined the effect of industry risk changes on perceived audit risk at the financial statement level and whether these changes depended on individual differences such as experience and tolerance for ambiguity. ^ Forty-eight auditors from two offices of one of the “Big 5” CPA firms participated in this study. The ANOVA results supported the effect of industry risk in the assessment of audit risk at the financial statement level. Higher industry risk was associated with higher perceived audit risk. Tolerance for ambiguity was also significant in explaining the changes in the assessment of audit risk. Auditors with a high tolerance for ambiguity perceived lower audit risk than auditors with a low tolerance for ambiguity. Although ANOVA results did not find experience to be significant, a t-test for experience showed it to be marginally significant and inversely related to audit risk. ^ The second part of this study examined whether differences in perceived audit risk at the financial statement level altered the extent, nature or timing of the planned auditing procedures. The results of the MANOVA suggested an overall audit risk effect at the financial statement level. Perceived audit risk was significant in explaining the variation in the number of hours planned for the total cycle and the number of hours p1anned for the tests of balances and details. Perceived audit risk was not significant in determining the analytical review procedures planned, but assessed inherent risk at the cycle level was significant. The higher the inherent risk the more analytical procedures were planned. Perceived audit risk was not significant in explaining the timing of the procedures, but individual differences were significant. The results showed that experienced auditors and those with a high tolerance for ambiguity were less likely to postpone the performance of the interim procedures or the time at which the majority of audit work would be done. ^

Subliminal influence on generosity

We experimentally subliminally prime subjects prior to charity donation decisions by showing words that have connotations of pro-social values for a very brief time (17ms). Our main fnding is that, compared to a baseline condition, the pro-social prime increases donations by approximately 10-17 percent among subjects with strong pro-social preferences (universalism values). We find a similar effect when interacting the prime with the Big 5 personality characteristic of agreeableness. We furthermore introduce a novel method for testing for priming, "subliminity". This method reveals that some subjects are capable of recognizing prime words, and the overall results are weaker when we control for this capacity.

Personality and Performance: Assessing the Mediating Role of Mental Model Formation in the Personality-Performance Relationship

Personality has long been linked to performance. Evolutions in this relationship have brought forward new questions regarding the true nature of how personality impacts performance. Both direct and indirect relationships have been proven significant. This study further investigated potential indirect relationships by including a mediating variable, mental model formation, in the personality-performance relationship. Undergraduate students were assessed in a 6-week period, Time 1 - Time 2 experiment. Conceptualizations of personality included measures of the Big 5 model and Self-efficacy, with performance measured by content quiz and overall course scores. Findings showed that the Big 5 personality traits, extraversion and agreeableness, positively and significantly impacted commonality with the instructor’s mental model. However, commonality with the instructor’s mental model did not impact performance. In comparison, commonality with an expert mental model positively and significantly impacted performance for both the content quiz and overall course score. Furthermore, similarity with an expert mental model positively and significantly impacted overall course performance. Hypothesized full mediation of mental model formation for the personality-performance relationship was not supported due to a lack of direct effect relationships required for mediation. However, a revised conceptualization of results emerged. Findings from the current study point to the novel and unique role mental models play in the personality-performance relationship. While personality traits do impact mental model formation, accuracy in the mental models formed is critical to performance.

Cruise Report 70-S-5: Big Game Fish

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