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Early Successes (early + success)

Distribution by Scientific Domains
Medical Sciences40%

Selected Abstracts

Creating Early Success in Financial Accounting: Improving Performance on Adjusting Journal Entries,

ACCOUNTING PERSPECTIVES, Issue 2 2010
FRED PHILLIPS
cognition; écritures comptables; formation; intervention Abstract Adjusting journal entries constitute a necessary component of accrual basis accounting and are critical to the accuracy of financial statements. However, accounting students often struggle to comprehend these accounting entries, which is a concern given that failure to understand early topics in accounting courses has been found to impact course performance and selection of undergraduate major. Perceiving accounting as a language, we utilize psycholinguistic theory to understand how an instructor may improve coherence of students' mental structures of accounting problems. We conduct an experiment to investigate the extent to which a simple instructor intervention, requiring that the initial deferral transaction be recorded, is able to improve student performance on the subsequent deferral adjustments, and whether this improvement is consistent across problem sets that differ in task difficulty. Consistent with our theoretical prediction, we find that this intervention results in improved performance. The beneficial effect of the intervention is found to differ across problem-set task difficulty. Implications for accounting education are discussed. Favoriser dès le départ la réussite en comptabilité générale en améliorant la qualité des écritures de régularisation Résumé Les écritures de régularisation font partie intégrante de la comptabilité d'exercice et sont indispensables à l'exactitude des états financiers. Or, les étudiants en comptabilitééprouvent souvent de la difficultéà comprendre ces écritures comptables, observation préoccupante puisque la méconnaissance de notions élémentaires des cours de comptabilité influe, a-t-on constaté, sur la réussite des cours et le choix d'une majeure au premier cycle. Envisageant la comptabilité comme un langage, les auteurs ont recours à la théorie de la psycholinguistique pour déterminer comment un enseignant peut améliorer la cohérence des structures mentales avec lesquelles les étudiants abordent des problèmes comptables. Ils se livrent à une expérience dans laquelle ils analysent dans quelle mesure la simple intervention de l'enseignant, exigeant la comptabilisation initiale d'une opération de report, peut améliorer la performance de l'étudiant en ce qui a trait aux ajustements de report subséquents, et si cette amélioration demeure constante dans des problématiques où la difficulté de la tâche diffère. Conformément à leur prévision théorique, les auteurs constatent que cette intervention entraîne une amélioration de la performance. Ils observent que l'effet bénéfique de cette intervention diffère selon la difficulté de la tâche associée à la problématique. Enfin, ils analysent les conséquences de ces observations pour la formation comptable. [source]

Mencken and Nathan's Smart Set and the Story behind Fitzgerald's Early Success

THE F. SCOTT FITZGERALD REVIEW, Issue 1 2005
Sharon Hamilton
First page of article [source]

The discovery of genes implicated in myocardial infarction

JOURNAL OF THROMBOSIS AND HAEMOSTASIS, Issue 2009
W. H. OUWEHAND
Summary., The era of Genome-Wide Association Studies (GWAS) commenced in 2007 with the study of the Wellcome Trust Case Control Consortium (WTCCC) which for the first time ever showed that risk loci can be identified by scanning the complete genome for sequence variation in large numbers of cases of disease and healthy controls. We and others have expanded on this effort and successfully identified the first 11 risk loci for myocardial infarction (MI) and coronary artery disease (CAD). Studies on quantitative traits provide an alternative approach to identify MI/CAD risk loci. This review captures the early successes in the emerging field of disease genomics. [source]

Hepatitis A and B vaccination and public health

JOURNAL OF VIRAL HEPATITIS, Issue 2007
F. Blaine Hollinger
Summary., The introduction and implementation of hepatitis B vaccination programmes in areas of high endemicity has been very stressful. However, this initial accomplishment has led to the reassessment of priorities in some countries which could undermine these early successes. Work still remains to be done to support and implement interventions that will bring us closer to the WHO goal and to the control of hepatitis B in the community at large. Hepatitis A vaccine strategy for immunizing toddlers is shifting to those countries with intermediate endemicity where increasing morbidity in adults is being observed. Accumulating evidence indicates that such programmes can result in impressive reductions in the incidence of hepatitis A by herd immunity. Monitoring of these populations to determine durability of protection will be important to avoid shifting the infection to the older age population, when symptoms are more likely to occur. National policies need to consider hepatitis A vaccination in the context of other public health priorities. [source]

Recent progress in engineering ,/, hydrolase-fold family members

BIOTECHNOLOGY JOURNAL, Issue 2 2007
Zhen Qian
Abstract The members of the ,/, hydrolase-fold family represent a functionally versatile group of enzymes with many important applications in biocatalysis. Given the technical significance of ,/, hydrolases in processes ranging from the kinetic resolution of enantiomeric precursors for pharmaceutical compounds to bulk products such as laundry detergent, optimizing and tailoring enzymes for these applications presents an ongoing challenge to chemists, biochemists, and engineers alike. A review of the recent literature on ,/, hydrolase engineering suggests that the early successes of "random processes" such as directed evolution are now being slowly replaced by more hypothesis-driven, focused library approaches. These developments reflect a better understanding of the enzymes' structure-function relationship and improved computational resources, which allow for more sophisticated search and prediction algorithms, as well as, in a very practical sense, the realization that bigger is not always better. [source]