An asset’s sensitivity to stock market volatility carries a signi…cant risk premium across both equity and …xed income markets. Large-cap and growth stocks have less exposure to volatility risk. Their relatively greater ability to weather volatility surprises, such as those often associated with …nancial crises, accounts for their lower expected returns when compared to small-cap and value stoc...

ii Dedication I dedicate this effort to my husband, Ross Meyer, whom and with whom I have been studying for thirteen years. Please forgive the poor planning which forced me to study 700-year-old pronouns on our honeymoon. I'm blessed to have found a man who knows me, loves me as Christ loves the Church, values my opinions, and honors my passions— even the literary and linguistic ones. You're a ...

As student learning outcomes and retention receive more attention in higher education, failure rates in principles of accounting courses, gate-keeper courses for business majors, are coming under scrutiny. This study shows promising results from use of a learning innovation, ultra-short online videos, for addressing three common reasons for poor performance: intimidating class environments, low...

Twitter is widely used in a range of different contexts, ranging from informal social communications and marketing purposes through to supporting various professional activities in teaching and learning and research. The growth in Twitter use has led to a recognition of the need to ensure that Twitter posts ('tweets') can be accessed and reused by a variety of third party applications. This pap...

This article is devoted to an institution of officers employed as revenue collectors. has been functioning in the Polish tax system since 1 March 2017, so establishment National Revenue Administration. Results empirical research have confirmed that position officer merely “ineffective clerical post” structures (treasury) administration. In addition, analysis revealed, among other things, 58.33%...

Regional bonds are an alternative for local governments to obtain funds finance regional development. In the process of issuing bonds, collateral is needed in form assets ensure fulfillment investors' rights. Although guarantee issuance has been regulated Article 55 Law no. 33 2004 concerning Fiscal Balance between Central Government and Governments, its implementation will be difficult do beca...

There are several techniques that reduce leakage power in efficient way but the disadvantage of each technique limits the application of each technique. In this paper sleepy keeper approach is introduced to reduce the power dissipation of the circuit in idle state when its logic is not needed. The sleepy keeper approach uses traditional sleep transistors and two additional transistors which are...