Character displacement is typically identified by comparing phenotypic differences in sympatry and allopatry. Recently, however, Goldberg and Lande (2006) pointed out that when phenotypic characters vary along an environmental gradient, the standard approach may fail to identify sympatric character divergence. Here we present a general analytical procedure for identifying sympatric character di...

This paper reports the results of a comparison of academic performance (course grade) in two sections of a principles of managerial accounting course, one held in a traditional format (classes held two days per week in a classroom setting) and one in a hybrid format (one class period held in a classroom setting and one in a webbased environment). After controlling for other factors, academic pe...

This paper examines the market efficiency consequences of accounting disclosure in the context of stock markets as a Keynesian beauty contest, an influential metaphor originally proposed by Keynes (1936) and recently formalized by Allen, Morris, and Shin (2006). In such markets, public information plays an additional coordination role, biasing stock prices away from the consensus fundamental va...

The traditional IP accounting method is IP address oriented, that means one IP address corresponds to one user, but it can not meet the finer granularity accounting requirement in multi-user systems, in which many users share one or more IP address at the same time. In the multi-user systems the user oriented IP accounting can distinguish the producers of the IP traffics, which come from the sa...

In 1986, the Audit Education Committee of the Audit Section of the world’s foremost accounting scholarly association – the American Accounting Association – concluded that knowledge of business systems was important to the study of auditing but best acquired prior to taking auditing. Although the close relationship between the accounting information systems (AIS) and auditing courses has been r...

Based on data from the Danish Stock Exchange, this paper analyses the value relevance of goodwill and goodwill amortization. Until Danish accounting legislation was changed as of January 1, 2002 companies were allowed to write-off goodwill or capitalize it subject to amortization, which provided a richer information set, as goodwill must be capitalized under most other accounting regimes. The v...

OBJECTIVE To examine the contribution of adolescents' sleep problems and tiredness to psychological symptoms after accounting for shared risk and psychological co-morbidity. METHODS Secondary analyses of cross-sectional data on 12-16-year-old (N = 980) adolescents without chronic illness, functional limitation, or developmental delay. Adolescents rated sleep problems, tiredness, and psycholog...

Alternative approaches to modelling distributional and welfare effects of changes in policy and the economic environment in developing and transition countries are surveyed. Microsimulations range from pure accounting approaches to models with behavioural equations based on econometric estimates and various dynamic models. Microsimulation accounting models are key to analysing the impact effect...

The paper consists of two parts. The rst one is a concise introduction to epistemic (both propositional and predicate) logic with common knowl-ege operator. As the full common knowledge predicate logics are not even recursively enumerable, in the second part we introduce and investigate the monodic fragment of these logics which allows applications of the epistemic operators to formulas with at...