Risk and uncertainty are inherent in the environment and functions of accounting. Accounting reports, systems, norms, and rules help people decide, and also determine how they decide in such an environment. Diverse normative theories and descriptions of coping with risk and uncertainty yield different implications for accounting. Chambers was an articulate, forceful, and celebrated proponent of...

Mathematics games are widely employed in school classrooms for such reasons as a reward for early finishers or to enhance students’ attitude towards mathematics. During a four week period, a total of 222 Grade 5 and 6 (9 to 12 years old) children from Melbourne, Australia, were taught multiplication and division of decimal numbers using calculator games or rich mathematical activities. Likert s...

Conflicting evolutionary interests between mother and offspring are hypothesized to drive an evolutionary arms race during mammalian pregnancy, and thus, positive selection may cause the rapid divergence of placental proteins that affect maternal or fetal fitness. We investigated the genomic consequences of placental expression in rodents and report that a substantial proportion (20.5%) of gene...

Individual and household based aggregate measures of joblessness can, and do, offer conflicting signals about labour market performance if work is unequally distributed. This paper introduces a simple set of indices that can be used to measure the extent of divergence between individual and household-based jobless measures. The indices, built around a comparison of the actual household jobless ...

J Neurosurg: Spine / Volume 13 / August 2010 The incidence of complications in spinal surgery remains unclear. Authors of previous reports have surmised that between 10 and 20% of patients undergoing surgical spinal procedures suffer adverse events or complications.29,51,53 Most spinal literature consists of retrospective analyses that are assumed to underestimate the complication incidence. In...

Using data from primates, we show that molecular clocks in sites that have been part of a CpG dinucleotide in recent past (CpG sites) and non-CpG sites are of markedly different nature, reflecting differences in their molecular origins. Notably, single nucleotide substitutions at non-CpG sites show clear generation-time dependency, indicating that most of these substitutions occur by errors dur...

Generic delineation within and among the udoteacean genera Udotea, Penicillus, Rhipocephalus and Chlorodesmis has remained provisional because of conflicting evidence from different sets of traits, especially between reproductive structures and vegetative morphology. The ribosomal DNA phylogeny presented here contradicts the classical generic concepts within the Udoteaceae by revealing traditio...

Phylogenetic analysis of partial mitochondrial cytochrome oxidase c subunit I (COI) and nuclear internal transcribed spacer 2 (ITS2) sequences were used to evaluate initial identification and to investigate phylogenetic relationships of seven Anopheles morphospecies of the Arribalzagia Series from Colombia. Phylogenetic trees recovered highly supported clades for An. punctimaculas.s., An. calde...

Hippocampal replays are episodes of sequential place cell activity during sharp-wave ripple oscillations (SWRs). Conflicting hypotheses implicate awake replay in learning from reward and in memory retrieval for decision making. Further, awake replays can be forward, in the same order as experienced, or reverse, in the opposite order. However, while the presence or absence of reward has been rep...

The nature and timing of the peopling of the Americas is a subject of intense debate. In particular, it is unclear whether high levels of between-group craniometric diversity in South America result from multiple migrations or from local diversification processes. Previous attempts to explain this diversity have largely focused on testing alternative dispersal or gene flow models, reaching conf...