© 2012 WILEY-VCH Verlag GmbH & Co. KGaA, Weinhe wileyonlinelibrary.com Dr. P. W. Goodwill , Dr. E. U. Saritas , L. R. Croft , T. N Kim Department of Bioengineering University of California Berkeley, Berkeley, CA 94720-1762 USA E-mail: goodwill@berkeley.edu Prof. S. M. Conolly Departments of Bioengineering and EECS University of California Berkeley, Berkeley, CA 94720-1762 USA Prof. D. V. Schaff...

This study explores how student learning via asynchronous, threaded discussion boards may be managed successful. We examine the elements of course scaffolding on that affect student learning and engagement in discussion. We explore the role of the instructor in mediating learning. We base our findings on an analysis of 21 online courses in the IS domain, conducted by multiple instructors over a...

The main goal of this paper is to analyze the factors that influence auditor’s decision disclose goodwill impairment as a key audit matter (KAM). For analysis, we use logit model determine auditors’ disclosure KAM. Our sample comprises 92 companies listed in stock market indices Germany (DAX 30), Belgium (BEL 20), Spain (IBEX 35), France (CAC 40), Netherlands (AEX), and Portugal (PSI 20) 2017 f...

We hypothesize that the root cause of many goodwill write-offs—managers’ public admission of ill-advised corporate acquisitions—is the overpriced shares of buyers at acquisition. Overpriced shares provide managers with strong incentives to invest, and particularly to acquire businesses, even at excessive prices, and doubtful strategic fit, in order to buy themselves out of the problem—overprice...

Great Society. By Arthur Radford, Professor of Social Administration, University of Nottingham. Published by the National Council of Social Service, 26 Bedford Square, W.C.I. 19 pp. 2s. In a short but very comprehensive pamphlet, Professor Radford describes the revolution which in the past forty years " has turned from assistance to insurance and from insurance to assurance ", and the fundament...

Objectives: The spontaneous language sample analysis is an important part of the language assessment protocol. Language samples give us useful information about how children use language in the natural situations of daily life. The purpose of this study was to compare Conversation, Freeplay, and narrative speech in aspects of Mean Length of Utterance (MLU), Type-token ratio (TTR), and the numbe...

The increase of demand in price, an exception to the law demand, is known as Veblen effect. In this work, we consider a profit maximizing monopoly which by means advertising impacts price-demand relationship. We show that and goodwill play important role making effect more prevalent than expected. By employing optimal control theory capture evolution variables over time may exhibit where price ...