Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, lea...Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.展开更多
This paper compares the effectiveness of one-semester-long instruction of teacher-student collaborative assessment(TSCA)and trained peer review assessment(TPRA).Dependent variables include occurrence of structural ele...This paper compares the effectiveness of one-semester-long instruction of teacher-student collaborative assessment(TSCA)and trained peer review assessment(TPRA).Dependent variables include occurrence of structural elements of the simplified Toulmin model,and improvement of argumentation substance which refers to the quality of reasoning reflected in Toulmin structural elements.Eighty-one sophomore English majors from TSCA group(n=41)and TPRA group(n=40)were asked to construct two argumentative essays at both the beginning and the end of the semester.The results reveal that the TSCA group produced significantly more counterargument claims and rebuttal data.Additionally,the TSCA group significantly outperformed TPRA group in constructing stronger counterargument claim,rebuttal claim and rebuttal data.展开更多
Nonlinear solution of reinforced concrete structures, particularly complete load-deflection response, requires tracing of the equilibrium path and proper treatment of the limit and bifurcation points. In this regard, ...Nonlinear solution of reinforced concrete structures, particularly complete load-deflection response, requires tracing of the equilibrium path and proper treatment of the limit and bifurcation points. In this regard, ordinary solution techniques lead to instability near the limit points and also have problems in case of snap-through and snap-back. Thus they fail to predict the complete load-displacement response. The arc-length method serves the purpose well in principle, received wide acceptance in finite element analysis, and has been used extensively. However modifications to the basic idea are vital to meet the particular needs of the analysis. This paper reviews some of the recent developments of the method in the last two decades, with particular emphasis on nonlinear finite element analysis of reinforced concrete structures.展开更多
文摘Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.
基金supported by China Foreign Language Education Fund(10th Batch)granted by Beijing Foreign Studies University,directed by Prof.Xiaoyan XU[Grant Number:ZGWYJYJJ10A130]Sichuan Research Center of Foreign Languages and LiteratureHigher Education Press,directed by Yuexin ZHONG[Grant Number:SCWYGJ21-10]。
文摘This paper compares the effectiveness of one-semester-long instruction of teacher-student collaborative assessment(TSCA)and trained peer review assessment(TPRA).Dependent variables include occurrence of structural elements of the simplified Toulmin model,and improvement of argumentation substance which refers to the quality of reasoning reflected in Toulmin structural elements.Eighty-one sophomore English majors from TSCA group(n=41)and TPRA group(n=40)were asked to construct two argumentative essays at both the beginning and the end of the semester.The results reveal that the TSCA group produced significantly more counterargument claims and rebuttal data.Additionally,the TSCA group significantly outperformed TPRA group in constructing stronger counterargument claim,rebuttal claim and rebuttal data.
文摘Nonlinear solution of reinforced concrete structures, particularly complete load-deflection response, requires tracing of the equilibrium path and proper treatment of the limit and bifurcation points. In this regard, ordinary solution techniques lead to instability near the limit points and also have problems in case of snap-through and snap-back. Thus they fail to predict the complete load-displacement response. The arc-length method serves the purpose well in principle, received wide acceptance in finite element analysis, and has been used extensively. However modifications to the basic idea are vital to meet the particular needs of the analysis. This paper reviews some of the recent developments of the method in the last two decades, with particular emphasis on nonlinear finite element analysis of reinforced concrete structures.
