...What is memory? Memory is involved in all aspects of our lives, is it a cognitive thinking process or a way of retaining information or is it a number of connected stores or even actual information retained. According to Reber (1985), it is possibly all of these. Memory has not been defined as a single process or fact and several theories exist about its nature, character and structure. We have vast amounts of information stored in our memory systems which we are able to access quickly and effortlessly, this implies that knowledge stored must be highly organised to allow us to retrieve the appropriate information for a given situation. This organising will be determined by the way that information is encoded into memory. The way the knowledge is organised will determine the type of process required to access that information in the future. Atkinson and Shiffrin (1969) suggested that memory comprised of three separate stores. The sensory memory store, the short-term memory and the long term-memory each store has a specific and relatively inflexible function. This was called the multi-store model. There are two main memory stores short term memory (stm) and long term memory (ltm),they are studies in terms of there ability to encode, which means make sense of information, also by there capacity, how much information is stored and by duration ,how long the information can be stored. How does the short-term memory store work? Conrad (1964) suggested that short-term...
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...learning (e.g., Adams, 1967; Ashcraft, 1989; Bartlett, 1932; Klatzky, 1980; Loftus & Loftus, 1976; Tulving & Donaldson, 1972). Some of the major issues include recall versus recognition, the nature of forgetting (i.e., interference versus decay), the structure of memory, and intentional versus incidental learning. According to the early behaviorist theories (e.g., Thorndike, Guthrie, Hull), remembering was a function of S-R pairings which acquired strength due to contiguity or reinforcement. Stimulus sampling theory explained many memory phenomenon on the basis of statistical outcomes. On the other hand, cognitive theories (e.g., Tolman) insisted that meaning (i.e., semantic factors) played an important role in remembering. In particular, Miller suggested that information was organized into "chunks" according to some commonality. The idea that memory is always an active reconstruction of existing knowledge was championed by Bruner and is found in the theories of Ausubel and Schank. Some theories of memory have concerned themselves with the nature of the processing. Paivio suggests a dual coding scheme for verbal and visual information. Craik & Lockhart proposed that information can be processed to different levels of understanding. Rumelhart & Norman describe three modes of memory (accretion, structuring and tuning) to account for different kinds of learning. Other theories have focused on the representation of information in memory. ACT assumes three types of structures: declarative...
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...According to the reformulation, once people perceive noncontingency, they attribute their helplessness to a cause. This cause can be stable or unstable, global or specific, and internal or external. The attribution chosen influences whether expectation of future helplessness will be chronic or acute, broad or narrow, and whether helplessness will lower self-esteem or not. The implications of this reformulation of human helplessness for the learned helplessness model of depression are outlined. Over the past 10 years a large number of experiments have shown that a variety of organisms exposed to uncontrollable events often exhibit subsequent disruption of behavior (see Maier & Seligman, 1976, for a review of the infrahuman literature). For example, whereas naive dogs efficiently learn to escape shock by jumping over a barrier in a shuttle box, dogs that first received shocks they could neither avoid nor escape show marked deficits in acquisition of a shuttle escape response (Overmier & Seligman, 1967; Seligman & Maier, This work was supported by U.S. Public Health Service...
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...In the United States Court of Appeals For the Seventh Circuit No. 11‐1837 UNITED STATES OF AMERICA, Plaintiff‐Appellee, v. JAMES A. SIMON, Defendant‐Appellant. Appeal from the United States District Court for the Northern District of Indiana, South Bend Division. No. 10 CR 56 — Robert L. Miller, Jr., Judge. ARGUED FEBRUARY 10, 2012 — DECIDED AUGUST 15, 2013 Before RIPPLE and ROVNER, Circuit Judges, and COLEMAN, District Judge.* ROVNER, Circuit Judge. A jury convicted James A. Simon of filing false income tax returns, failing to file reports of foreign bank accounts, mail fraud and financial aid fraud. He chal‐ * The Honorable Sharon Johnson Coleman, of the United States District Court for the Northern District of Illinois, sitting by designation. 2 No. 11‐1837 lenges the legal basis for his convictions on failing to file reports of foreign bank accounts and also contests the district court’s decision to limit the evidence he could present in his defense on the false income tax return counts. He also contends that the court erred in its rulings on jury instructions, and he maintains that a reversal on some counts necessarily requires reversal on other counts. We affirm. I. James Simon is a Certified Public Accountant, a professor of accounting, and an entrepreneur whose business dealings require a flowchart to unravel. At the center of Simon’s financial life was JAS Partners, a Colorado limited partnership...
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...The short-term memory/long-term memory distinction If there is a difference between short- and long-term memory stores, there are two possible ways in which these stores may differ: in duration, and in capacity. A duration difference means that items in short-term storage decay from this sort of storage as a function of time. A capacity difference means that there is a limit in how many items short-term storage can hold. If there is only a limit in capacity, a number of items smaller than the capacity limit could remain in short-term storage until they are replaced by other items. Both types of limit are controversial. Therefore, in order to assess the usefulness of the short-term storage concept, duration and capacity limits will be assessed in turn. Short-term memory is used to remember a number looked up in a telephone book. Students who cram for a test retain the information in their short-term memory. Important life moments, such as the birth of a child, are stored in a person's long-term memory. Looking through old photos will likely trigger long-term memories. Bottom of Form Short-term and long-term memory, while closely related, have many differences. Long-term memory is used to store information, memories, skill sets and procedural knowledge that can be readily retrieved when needed, both voluntarily and involuntarily. Short-term memory is designed to retain information for a brief period of time, after which it is then either forgotten or stored permanently...
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...Critical Perspectives on Accounting (1996) 7 , 409 – 435 RECONSIDERING THE ‘‘SOCIAL’’ IN POSITIVE ACCOUNTING THEORY: THE CASE OF SITE RESTORATION COSTS DEAN NEU AND CYNTHIA SIMMONS University of Calgary This paper seeks to challenge the hegemony of positive accounting theory explanations of managerial behaviour. We argue that the decontextualized perspective of positive accounting theory is limiting and that changing the perspective offers a more complete explanation of behaviour. Starting from the notion of social relations developed by Marx, we reinterpret positive theory variables as proxies for a subset of the social relations in which managers are embedded. From this perspective, a more inclusive explanation of behaviour can be obtained by considering the entire web of social relations that influence behaviour. To demonstrate the ‘‘cash value’’ of a social relations perspective, accounting for site restoration costs is used as an illustration. The results are consistent with a broad social relations perspective. ÷ 1996 Academic Press Limited Introduction ‘‘[I]t is clear there is a relation between firm’s accounting choice and other firm variables, such as leverage and size and the signs of the relations are mostly consistent across studies. Positive accounting research guided the search for empirical regularities and provided explanations for them. To date, there are no systematic alternative sets of explanations for those regularities articulated and tested...
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...INTERNATIONAL JOURNAL of ACADEMIC RESEARCH Vol. 6. No. 2. March, 2014 T. Kafadar, B. Tay. Learning strategies and learning styles used by students in social studies. International Journal of Academic Research Part B; 2014; 6(2), 259-267. DOI: 10.7813/2075-4124.2014/6-2/B.39 Library of Congress Classification: L7-991 LEARNING STRATEGIES AND LEARNING STYLES USED BY STUDENTS IN SOCIAL STUDIES* Tugba Kafadar , Bayram Tay 1 2 1 2 Marmara University, Institute of Education Sciences, Istanbul Ahi Evran University, Faculty of Education, Kirsehir (TURKEY) E-mails: tugbakafadar@gmail.com, bayramtay@gmail.com DOI: 10.7813/2075-4124.2014/6-2/B.39 Received: 28 Sept, 2013 Accepted: 15 Mar, 2014 ABSTRACT It can be important to be known students’ learning features to increase efficiency of learning process in social studies lesson that aims educating efficient citizens. Therefore, in this study the learning strategies used by students, their learning styles and whether or not their learning strategies are changing according to their learning styles are researched. The data in this study, which is a cross sectional survey, were collected through the learning strategies developed by Tay (2002) on the basis of the classification of learning strategies performed by Gagne and Dricscoll (1988) and Kolb learning style inventory III which was adopted into Turkish by Evin Gencel (2006). As a result of the research it was identified that while students mostly use affective strategies...
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...|Southern illinois university | |Heastie v Roberts | | | | | | | |6/12/2013 | |HCM 388 Summer 2013 | Heastie v Roberts Plaintiff: Almon B Heastie Defendants: Daniela Roberts, Security Guards, ER Tech Dawn Epley, RN Daniela Roberts, RN Josephine Onyema Hospital: Columbia Olympia Fields Osteopathic Hospital & Medical Center Claim: Personal injuries sustained in a fire which took place while involuntarily restrained on a cart while awaiting treatment in the emergency room Presided: Justice Karmeier delivered the judgment of the court, with opinion. Chief Justice Thomas and Justices Freeman, Fitzgerald, Kilbride, Garman, and Burke...
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...FUNCTIONS OF BRAIN PARTS - AMYGDALA: memory, emotion, aggression - HYPOTHALAMUS: basic biological functions (hunger thirst, temperature, sexual arousal, emotion - MEDULLA: vital functions (breathing, heart rate) - CEREBELLUM: coordinated movement, language, thinking - THALAMUS: switching station for sensory info; memory - SPINAL CORD: transmits signals between brain & rest of body CORTICAL HOMUNCULUS (Sensory & Motor) - picture representation of the anatomical divisions of primary motor & primary somatosensory cortex - “distortion” not based on size of body part greater representation = greater sensitivity - areas have to do with motor neurons DORSAL ANTERIOR -------(< ‘ )-------POSTERIOR (ROSTRAL) (CAUDAL) VENTRAL LATERAL -------- < : )8( MEDIAL )~ -------- LATERAL METHODS OF LOCALIZATION - assign specific functions to particular places in the cerebral cortex - LESION STUDIES: any pathologic or traumatic discontinuity of brain tissue - SURGERY: Wada Test (anesthetize one hem), Tumor Removal, Split Brain - INFERENCE STUDIES (talk while balancing broom) - FUNCTIONAL IMAGING - PET (positron emission tomography): track blood flow associated w/ brain activity; used to assess physiology, including glucose & oxygen metabolism, and presence of specific neurotransmitters - SPECT (single photon emission...
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...Saint Petersburg State University Graduate School of Management Group project for the Corporate Finance course (Part II) Financial Statements Analysis, Free Cash Flow Estimation, Company Valuation, Description of Dividend Policy and Recently Taken Projects For PAO Gazprom Performed by group №___ MiM, cohort II Group members: Supervisor: assoc. prof. Yulia B. Ilina Financial statements analysis This part of analysis will be conducted using financial ratios, percentage change in the balance sheets and income statements, as well as common size balance sheets and income statements for the years 2010 – 2014. Some values of industry averages were found in the Thomson Reuters Eikon database. Missing values were calculated using financial statements of the key players in the industry (ExxonMobil, Shell, Chevron and BP). Financial ratios Liquidity ratios Let us look at whether Gazprom can meet its short-term obligations using the resources it has at the moment. Current ratio measures the firm’s ability to pay its short-term and long-term obligations Current ratio= Current assestsCurrent liabilities. Fig.1 For Gazprom it equals 2,38, while the industry average is 1,16. This means that Gazprom can cover all its current liabilities with its current assets easily. It is higher than the industry average, which indicates that Gazprom can cover its current liabilities with its current assets easier than an average company from the industry. Gazprom can invest in...
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...chapter The Equity Method of Accounting for Investments The first several chapters of this text present the accounting and reporting for investment activities of businesses. The focus is on investments when one firm possesses either significant influence or control over another through ownership of voting shares. When one firm owns enough voting shares to be able to affect the decisions of another, accounting for the investment can become challenging and complex. The source of such complexities typically stems from the fact that transactions among the firms affiliated through ownership cannot be considered independent, arm’s-length transactions. As in many matters relating to financial reporting, we look to transactions with outside parties to provide a basis for accounting valuation. When firms are affiliated through a common set of owners, measurements that recognize the relationships among the firms help to provide objectivity in financial reporting. LO4 LO3 LO2 LO1 1 LEARNING OBJECTIVES After studying this chapter, you should be able to: Describe in general the various methods of accounting for an investment in equity shares of another company. Identify the sole criterion for applying the equity method of accounting and guidance in assessing whether the criterion is met. Prepare basic equity method journal entries for an investor and describe the financial reporting for equity method investments. Record the sale of an equity investment and identify the accounting...
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...Vol. 14 Nº 27 Ben Tran: Green Management: The reality of Being Green in Business 21 GREEN MANAGEMENT: THE REALITY OF BEING GREEN IN BUSINESS GESTIÓN VERDE: LA REALIDAD DE LA SOSTENIBILIDAD ECOLÓGICA EN LA GESTIÓN GERENCIAL Ben Tran1 ABSTRACT Green management and going green are not as clear cut and easy as hyped by the general media. While going ecologically green is indeed beneficial and appropriate, the process and procedure of becoming green is anything but easy. Firstly, turning green is largely not a legal requirement, but a voluntary process. Thus, even though LEED (which is by far the more publicly known green certification standard) governs the certification of the green management effort, it is not a compulsory condition for practitioners to go green. Secondly, even with the encouragement of incentives to comply, practitioners are skeptical in becoming green due to: (a) a lack of true understanding of the benefit of ecologically friendly procedures (the practice of profits versus the theory of benefits); (b) lack of short term gain in life cycle costing (practitioners want instant incentives); and (c) mostly, because it is not a legal requirement for the vast majority of municipalities. Keywords: Green management, green business practices, barriers toward green management, encouragement & incentives for green management, LEED Certification. RESUMEN La gestión ambiental sostenible y el tornarse ecológico no es tan claro ni factible como lo pregona la prensa. Mientras...
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...CHAPTER 4 Posted with permission from John Wiley & Sons Canada, Ltd. Reporting Financial Performance ASSIGNMENT CLASSIFICATION TABLE | |Brief Exercises | | |Writing Assignments | |Topics | |Exercises |Problems | | | |Income measurement concepts. | | |12, 14, 16 |1 | | |Calculation of net income. |1, 7 |1, 2, 3 |6, 7, 8, 9 | | | |Single-step income statements; |1, 2, 4, 5, 8, 9 |4, 5, 6, 7, 10, 13,|2, 3, 4, 5, 8, 9, | | | |earnings per share. | |14 |11, 12, 16 | | | |Multiple-step income statements. |3 |5, 6, 7, 8, 9, 10 |1, 4, 6, 8, 15 | | | |Extraordinary items. |5 |6, 8, 9, 10, 13 |1, 3, 5, 6, 8, 11, | | | | | | |13, 15, 16 | | | |Disposal of a segment (discontinued |4, 6 |7, 11, 12, 14 |1...
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...CHAPTER 4 WUNDT AND GERMAN PSYCHOLOGY The book which I here present to the public is an attempt to mark out a new domain of science. —Wilhelm Wundt, 1874 PREVIEW AND CHAPTER OBJECTIVES Chapters 2 and 3 describe the context out of which modern psychology emerged in the nineteenth century. Philosophers, interested in the same fundamental questions about the human mind and behavior that occupy psychologists today, began to speculate about the need to examine these issues scientifically. At least one nineteenth-century British philosopher, John Stuart Mill, even proposed the development of a scientific psychology. Meanwhile, physiologists and physicians in Europe made great strides in furthering our understanding of the physiology of the nervous system and, in particular, of the brain. This chapter examines how this experimental physiology combined with philosophical inquiry to create a new experimental psychology in Germany in the late nineteenth century. The chapter opens with a brief discussion of some aspects of German education that made it attractive to American students, and then continues with a look at how Gustav Fechner’s psychophysics provided a standardized set of methods for studying sensory thresholds. The creation of the ‘‘New Psychology’’ and its first laboratory by Leipzig’s Wilhelm Wundt forms the focus of the middle of the chapter. The chapter ends with consideration of three other important German psychologists, Hermann Ebbinghaus, G. E. Muller, and Oswald...
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...sense of it. The paper contributes to understanding the use of rhetoric by top management in activities related to aspects of financial accountability and reporting. It also helps to understand better a significant public persona of the 20th century, Walt Disnev. Acknowledgment The authors wish to acknowledge the helpful comments of the reviewers. SCOPE AND OBJECTIVES Analysis of annual reports, including letters by CEOs to stockholders, has a long history in management and accounting literatures. Discourse by CEOs is important not only because of the power that corporate leaders wield in their own organizations, but also because of their political and cultural influence generally. Since such discourse may be viewed as a form of sense making [Weick, 1995], its study also has value because the CEO...
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