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The primary and secondary market activity in collectible sportscards has evolved into that of a primitive, but organised financial market. This report reviews some aspects…
The primary and secondary market activity in collectible sportscards has evolved into that of a primitive, but organised financial market. This report reviews some aspects of the collectible sportscard market. The objective of the report is to introduce the sportscard investment medium to finance professionals, including those interested in the research potential of the market. The report includes an empirical analysis of the performance of some selected sportscard portfolio strategies for the period between March 1988 and December 1993. Sportscard collecting has evolved from an adolescent hobby of the 1950s into an active national market, estimated to involve approximately $5 billion and 3 million persons and served by a network of dealers and price information suppliers. The evolution of the sportscard market into its current state is described in this presentation. The description includes an empirical analysis of the performance of some selected sportscard portfolio strategies for the period between March 1988 and December 1993. The objective of the report is to provide information to those considering collectible sportscards as an investment medium and to those who might be interested in conducting financial research with collectible sportscard pricing data.
Independence is the cornerstone of the auditing profession. Even so, it is often assumed that acquiescing to the audit client when a disagreement occurs is more beneficial…
Independence is the cornerstone of the auditing profession. Even so, it is often assumed that acquiescing to the audit client when a disagreement occurs is more beneficial to the auditor-client relationship than asserting one’s independence (e.g., see Wang & Tuttle, 2009). We look more closely at the issue in the context of auditor-client management disagreements as recalled by experienced auditors.
We find that for most disagreements in which the auditor did not make any concession at all, the auditor-client relationship was either unaffected or strengthened. We find that a client’s use of pressure tactics did not appear to influence whether or not the auditor made a concession, but that a client’s use of pressure tactics, was associated with damage to the auditor-client relationship. The importance of the issue causing a disagreement was positively associated with the likelihood of the auditor staying with his/her initial position.
There has been an increasing amount of research on personnel selection in many business disciplines (Hough & Oswald, 2000; Breaugh & Starke, 2000). Research on internal…
There has been an increasing amount of research on personnel selection in many business disciplines (Hough & Oswald, 2000; Breaugh & Starke, 2000). Research on internal auditor selection, however, has had limited exposure in the auditing literature (Bailey, Gramling, & Ramamoorti, 2003). Recently, Seol and Sarkis (2005) introduced an analytic hierarchy process (AHP) model that used a decision hierarchy based on the CFIA (competency framework for internal auditing) framework. A limitation of AHP, however, is the assumption of strict hierarchical relationship that needs to exist among factors.
The purpose of this paper is an introduction of a more robust model, the analytical network process (ANP), which relaxes the strict hierarchical and decomposition levels of the hierarchy and incorporates possible interrelationships and interdependencies of various personnel selection criteria, factors, and alternatives. In illustrating the application, we return to the CFIA model framework, describe how and where interdependencies exist amongst the CFIA factors/attributes, and how ANP is used in the internal auditor selection process. The illustration will also describe some sensitivity analysis for the ANP approach. The tool is not without its limitations that include the potential for geometrically more questions and information elicitation from the decision makers. Finally managerial and research implications associated with the technique and results are described.
In the context of American institutions of higher education, the practical implementation of strategies associated with the development of L3+ or multilingual education…
In the context of American institutions of higher education, the practical implementation of strategies associated with the development of L3+ or multilingual education often remain difficult to implement. Furthermore, students who reach the university level with pre-acquired bi/multilingual and bi/multicultural skills may perceive their competencies as trivialized and undervalued due to the lack of linguistically relevant opportunities available to them.
By contrast, the recent implementation of a multilingual course titled “Intercomprehension of the Romance languages: a pathway to Multilingualism,” at California State University, Long Beach (2014–2018) and St. Lawrence University (2018) offers bi/multilingual students the tools to develop skills geared toward language learning in a continuous effort to appraise, nurture, and upraise the ever-growing linguistic diversity present among students and faculty members in universities across the United States. This course and its iterations specifically benefit students’ pre-existing bi/multilingual competencies while offering them opportunities to reinforce and expand their multilingual repertoire. Students learn how to read in 5+ Romance languages, reinforce their knowledge of English, as well as of their Romance language, all while strengthening their metalinguistic awareness by learning how to navigate a larger repertoire of either foreign or unknown related languages.
In addition to discussing the pedagogical and theoretical framework of the course, the authors propose to explore how this innovative approach favors the development of multilingualism among students in North-American universities by examining course demographic data collected from several of these courses and key results relating certain aspects of students’ initial contact with new languages through intercomprehension.
In 2001, two important scientific groups, the International Panel on Climate Change (IPCC), and the National Research Council, published the results of two of the most…
In 2001, two important scientific groups, the International Panel on Climate Change (IPCC), and the National Research Council, published the results of two of the most extensive (and ongoing) research projects on climatic changes. They both express scientific consensus on the fact that anthropogenically induced climatic disruptions are here to stay and that they perhaps represent the most decisive policy issue of our time. A concerted effort to distract and even attack the legitimacy and expertise over this scientific consensus has been quite effective, so much so that to this day, there is no clear federal climate policy in the making. Bill’s (and my) work on “Weapons of Mass Distraction” may prove to be a handy analytic tool to understand this blunt attack on the evidence-base scientific consensus.
This study aims to investigate workplace stress and its related patterns (sources, patient interactions, and coping strategies) among health care employees in the United…
This study aims to investigate workplace stress and its related patterns (sources, patient interactions, and coping strategies) among health care employees in the United Arab Emirates (UAE). Academic research in this area is limited, and the globalization of health care services requires an examination of areas that have the potential to affect employee performance - which ultimately impacts health care service and quality. Based on a sample of 175 employees from both public and private health care organizations, results indicate the primary source of workplace stress is role ambiguity, while the lowest cause of stress is patients. The primary coping strategy used by our sample participants is productiveness and activity. Our findings are useful to healthcare management in order to address employee stress-related concerns, and increase the quality of health care provided.
It is broadly accepted that ethics should be incorporated into accounting programs. Most CPA firms rely on colleges and universities to teach ethical behavior. Utilizing a…
It is broadly accepted that ethics should be incorporated into accounting programs. Most CPA firms rely on colleges and universities to teach ethical behavior. Utilizing a quasi-experimental approach, this chapter examines the effectiveness of ethics instruction delivered via a combination of lecture and active learning methods. Specifically, the impact of ethics instruction on behavior in business settings is investigated. Though similar studies have addressed this issue, this study tests the effectiveness of a particular curriculum in a post-Enron environment. Further, a new instrument to measure moral reasoning ability in work situations is introduced. The study's findings suggest that ethics instruction is effective in increasing moral reasoning ability, particularly in upper-level accounting courses such as accounting information systems and auditing.