Your EQ Skills: Got What it Takes?

Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on. Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or emotional quotient)? In other words, what\u27s more important: intelligence or intuition? Historically the professional accounting literature has placed little emphasis on behavioral issues such as EQ, although human behavior underlies most of what is written and taught about professional accounting. Now managers place increased value on behavioral skills that help people in the workplace. Look at this statistic: The productivity of one-third of American workers is measured by how they add value to information. Doesn\u27t that describe CPAs exactly? This article will examine the ways in which EQ is crucial to CPAs\u27 success and how they can cultivate EQ if they haven\u27t got a lot of it. The AICPA and the Institute of Management Accountants recognize that emotional intelligence skills are critical for the success of the accounting profession. In CPA Vision 2011 and Beyond: Focus on the Horizon (www.cpavision.org), the AICPA identifies emotional ..

Effect of interfacial oxide layers on the current-voltage characteristics of Al-Si contacts

Aluminum-silicon contacts with very thin interfacial oxide layers and various surface impurity concentrations are studied for both n and p-type silicon. To determine the surface impurity concentrations on p(+)-p and n(+)-n structures, a modified C-V technique was utilized. Effects of interfacial oxide layers and surface impurity concentrations on current-voltage characteristics are discussed based on the energy band diagrams from the conductance-voltage plots. The interfacial oxide and aluminum layer causes image contrasts on X-ray topographs

Information and Accountants in the Role of Strategic Planning

This article on strategic planning practices is based upon a field study of five world-class companies. The strategic planning practices discussed in this article were extracted from the corporate environment. The information contained in this article, however, is of value alike to CPAs assisting with the enhancement of strategic planning practices in corporations and public accounting firms

Strategic Planning at Five World-Class Companies

Most successful executives know that strategic planning offers the best way to deal with their changing world. Information is central to successful strategic planning. A field study of 5 world-class companies revealed details regarding information used for strategic planning and the role of management accountants in this process. Key executives were interviewed at: 1. Johnson Controls, 2. Coors Brewing Co., 3. Schering-Plough, 4. Xerox, and 5. 3M Company. The executives were interviewed to find out how their companies did strategic planning. Issues addressed included the distinction between strategic and long-range planning, the strategic planning process, information used for strategic planning, and the role of accounting in strategic planning. Results of the field study are discussed

The Impact of Cultural Familiarity on Students’ Social Media Usage in Higher Education

Using social media (SM) in Higher education (HE) becomes unavoidable in the new teaching and learning pedagogy. The current generation of students creates their groups on SM for collaboration. However, SM can be a primary source of learning distraction due to its nature, which does not support structured learning. Hence, derived from the literature, this study proposes three learning customised system features, to be implemented on SM when used in Higher Education HE. Nevertheless, some psychological factors appear to have a stronger impact on students’ adoption of SM in learning than the proposed features. A Quantitative survey was conducted at a university in Uzbekistan to collect 52 undergraduate students’ perception of proposed SM learning customised features in Moodle. These features aim to provide localised, personalised, and privacy control self-management environment for collaboration in Moodle. These features could be significant in predicting students’ engagement with SM in HE. The data analysis showed a majority of positive feedback towards the proposed learning customised SM. However, the surveyed students’ engagement with these features was observed as minimal. The course leader initiated a semi-structured interview to investigate the reason. Although the students confirmed their acceptance of the learning customised features, their preferences to alternate SM, which is Telegram overridden their usage of the proposed learning customized SM, which is Twitter. The students avoided the Moodle integrated Twitter (which provided highly accepted features) and chose to use the Telegram as an external collaboration platform driven by their familiarity and social preferences with the Telegram since it is the popular SM in Uzbekistan. This study is part of an ongoing PhD research which involves deeper frame of learners’ cognitive usage of the learning management system. However, this paper exclusively discusses the cultural familiarity impact of student’s adoption of SM in HE

Long-term material compatibility testing system

System includes procedure for hermetically sealing solid materials and fluids in glass ampoule and use of temperature-controlled facility containing sample holder, which permits sample containers to be retrieved safely and conveniently. Solid material and fluid are sealed within chemically-clean glass ampoule according to highly detailed procedure

Restrictions and Stability of Time-Delayed Dynamical Networks

This paper deals with the global stability of time-delayed dynamical networks. We show that for a time-delayed dynamical network with non-distributed delays the network and the corresponding non-delayed network are both either globally stable or unstable. We demonstrate that this may not be the case if the network's delays are distributed. The main tool in our analysis is a new procedure of dynamical network restrictions. This procedure is useful in that it allows for improved estimates of a dynamical network's global stability. Moreover, it is a computationally simpler and much more effective means of analyzing the stability of dynamical networks than the procedure of isospectral network expansions introduced in [Isospectral graph transformations, spectral equivalence, and global stability of dynamical networks. Nonlinearity, 25 (2012) 211-254]. The effectiveness of our approach is illustrated by applications to various classes of Cohen-Grossberg neural networks.Comment: 32 pages, 9 figure