Students react to two basic things when they are asked to rate a college course. Their ratings will reflect a certain response to the course content and to the method in which that content was delivered by a faculty person. We should expect that the resulting opinion of the teacher exists somewhat independent of the value that students perceive in the content of the courses that are taught. Thi...

Do cultural differences deter or facilitate accounting-manipulation practices propagated across countries? While firms attempt to operate in countries that offer the best opportunities to maximize returns on their investments, their managers’ acquaintance with different practices at foreign subsidiaries generates contagion effects that eventually influence the firms’ opportunistic accounting de...

We conducted an experiment to explore the time-consistency of risk preferences in a multi-period betting game. Specifically, subjects planned their contingent betting decisions in advance then played the game dynamically later to determine whether their respective decisions matched. We found that subjects took more risk than planned in their initial bet and after losses. In addition, this incre...

This article draws up a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims at allowing a better understanding of the impact of tax policy on the behavior of economic agents. Using an accounting microsimulation model that reproduces the system of taxes and transfers in 2002 Quebec, we measure the EMTRs that result from the interaction of the mechanisms of income...

In this paper we have combined fundamental analysis and contingent claim analysis into a hybrid model of credit risk measurement. We have extended the standard Merton approach to estimate a new risk neutral distance to default metric, assuming a more complex capital structure, adjusting for dividend payments, introducing randomness to the default point and allowing a fractional recovery when de...

Two well-known phenomena in the area of pronoun binding are considered: Indirect binding of pronouns by indefinite NPs ("donkey sentences") and surfacesyntactic constraints on binding ("weak cross-over"). A common t rea tment is proposed, and general consequences for the relation between syntactic and semantic processing are discussed. It is argued that syntactic and semantic analysis must inte...

In this review we discuss the influ events (ADE). Damage due to AD technology measures which decre for medication errors. Please rea influence prescribing, transcriptio

Housing Centre Trust and The Nursery Schools Association: London, 5s.) One of the many obvious advantages of replacing slum property by new housing estates is the provision of adequate garden space in which the children can playBut many people must have wondered whether, in this respect, the trend towards large blocks of residential flats has been a retrograde step. Certainly it requires little...

E GOP in New York City id like to run a “new face” a Fu.sion ticket for M ayor ler than one of th e old w ar;es; somebody w ith zing and lor that hasn’t worn off, a with something solid on the which might be sold to the ' NYC electorate. i'.‘ kind of candidate th e R eican moguls have in m ind is ■rt P. Patterson, form er Secreof War; or Beardsley Rum l, >cal giant who fa the red the as-you-go-...

This paper discusses an e f f o r t in the a p p l i c a t i o n of a r t i f i c i a l i n t e l l i g e n c e to the access of data from a l a rge , d i s t r i b u t e d data base over a computer network. A running system is described that provides rea l t ime access over the ARPANET to a data base d i s t r i b u t e d over several machines. The system accepts a ra ther wide range of na tu ...