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The string searching problem is central to many information retrieval and text editing applications. The Brute Force algorithm is inefficient in some cases and in this article four other algorithms are discussed, of which the Boyer‐Moore and the Improved Boyer‐Moore are found to be the fastest. A parallel implementation using the divide and conquer method is examined. Comparisons using the MIMD‐type parallel computer systems are presented.

The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and categorizes it into two broad streams. The first stream encompasses research on the changed use of EBC and the incentives provided. The second stream addresses how firms account for EBC, including the underreporting phenomenon and how it was affected by the mandatory recognition of EBC expenses. I discuss where research delivers unanimous findings versus contradictory results. Using these insights, I make recommendations for further research opportunities in the area of EBC.

Given the growing interest in social movements as policy agenda setters, this paper investigates the contexts within which movement groups and actors work with political elites to promote their common goals for policy change. In asking how and why so-called outsiders gain access to elites and to the policymaking process, I address several contemporary theoretical and empirical concerns associated with policy change as a social movement goal. I examine the claim that movements use a multipronged, long-term strategy by working with and targeting policymakers and political institutions on the one hand, while shaping public preferences – hearts and minds – on the other; that these efforts are not mutually exclusive. In addition, I look at how social movement organizations and actors are critical in expanding issue conflict outside narrow policy networks, often encouraged to do so by political elites with similar policy objectives. And, I discuss actors’ mobility in transitioning from institutional activists to movement and organizational leaders, and even to protesters, and vice versa. The interchangeability of roles among actors promoting social change in strategic action fields points to the porous and fluid boundaries between state and nonstate actors and organizations.

Research has shown that, when employees’ work-family conflict levels are reduced, performance in the workplace can increase. How to reduce these levels, however, is a complex task. The purpose of this empirical study was to investigate the differences in work-family conflict between full-time worksite employees and full-time teleworking employees (individuals who teleworked from home at least two days per week). Employees (n = 308) in seven for-profit companies in Minnesota were sampled and surveyed using a slightly revised version of the Carlson and Kacmar (2000) work-family conflict scale. The findings indicate that teleworkers had lower levels of overall work-family conflict as well as most of the other work-family conflict variables explored (i.e., strain-based, time-based, work interference with family, family interference with work)

The chapter studies the flow experience among academicians and the determinants of flow initiation and development. The academicians’ studied, have both research and teaching duties. The data for the study is drawn from 12 interviews conducted with academicians in India, with science, social science, and statistics as their fields of study. The study finds that different psychological needs can lead to flow experiences. It is proposed that the relationship between flow and psychological needs is influenced by personality traits (openness to experience and conscientiousness), which are reflected in day-day behavior (spontaneity and structuring). Interaction between humans (either students or collaborators) induced and strengthened flow-like feelings and emotional well-being, subject to certain conditions. Problem solving was found to be the key determinant of flow. Overall flow was found to be higher among research-oriented people working in science.

Whereas the Industrial Revolution attracted workers away from home‐based community settings to central locations, the current proliferation of personal computers and asynchronous telecommunications technologies is reversing this trend. By networking employees from different geographical sites together, these technologies are producing “hybrid” organizational structures that permit their members to work within flexible schedules and in flexible places, even to the point of working at home. The result is the electronically distributed work community: a population of nonproximal coworkers who labor together electronically. This paper presents a springboard for conducting research on telework as it is understood within the context of that community. The paper begins with a brief history of telecommuting and describes its influence on the electronic community and organizational structures in general within the past two decades. The paper concludes by presenting implications for research on telework in the areas of privacy regulation, emergency preparedness, self‐efficacy, temporal aspects of employee behavior, communication patterns, and organizational effectiveness.

We examine and compare current practices in teaching preparation in U.S. accounting, finance, management, and economics doctoral programs.

We conduct an anonymous online survey of the pedagogical training practices experienced by Ph.D. students in accounting, finance, management, and economics programs in the United States.

Results indicate that accounting, finance, and management perform similarly with respect to providing doctoral students with first-hand teaching experience and requiring for-credit courses in teacher training. Accounting and management appear to utilize doctoral students as teaching assistants less than the other disciplines. A lower proportion of accounting doctoral students indicate that their program requires proof of English proficiency prior to teaching, and pedagogical mentoring is rare across disciplines. Accounting and management doctoral students feel more prepared to teach undergraduate courses compared to finance and economics students. However, all disciplines indicate a relative lack of perceived preparation to teach graduate courses.

This study provides empirical evidence of the current practices in pedagogical training of accounting, finance, management, and economics doctoral students.

The results highlight several areas where accounting could possibly improve with regard to pedagogical training in doctoral programs. In particular we suggest (1) changes in the teaching evaluation process, (2) development of teaching mentorships, (3) implementing a teaching portfolio requirement, and (4) incorporation of additional methods of assisting non-native English speakers for teaching duties.

The study fills a gap in the literature regarding the pedagogical training in accounting doctoral programs.

The momentum theory of the wind turbine, as usually stated, does not allow interference factors greater than one‐half, although experiment shows that values approaching unity are possible. The theory is extended to remove this contradiction, and the assumptions are at the same time slightly generalized.

To understand the reasons that accounting academics leave the tenure-track academic pipeline.

Survey study was conducted of PhD graduates who left the tenure-track accounting pipeline over a 22-year period.

We located and surveyed accounting PhD graduates who have opted out of the tenure-track. These opt-outs included those who have left academia entirely and those who have moved into non-tenure-track positions. Survey results indicate that dissatisfaction with research expectations is the most significant factor for faculty now employed in non-tenure-track positions. Although there were no gender-related differences in the number of faculty who left the tenure-track but stayed in academia, there were some gender differences in the importance of family-related factors in motivating the move off of the tenure-track.

The study examines the importance of the “push” and “pull” factors associated with changing career paths in academia that have been identified in the literature. The study finds some differences in influential factors between accounting academia and other fields. Sample size is a potential limitation.

The study provides recommendations for PhD program directors and for hiring institutions to help reduce the number of opt-outs.

Retention of qualified faculty who are dedicated teachers improves students’ educational outcomes.

This is the first study to examine factors that drive accounting academics to opt-out of the tenure-track.