An Evaluation of Abnormal Accruals Measurement Models in an International Context

Author(s):  
Roger Meuwissen ◽  
Frank Moers ◽  
Erik Peek ◽  
Ann Vanstraelen
2009 ◽  
Vol 25 (2) ◽  
pp. 73-82 ◽  
Author(s):  
Frank Goldhammer ◽  
Helfried Moosbrugger ◽  
Sabine A. Krawietz

The Frankfurt Adaptive Concentration Test (FACT-2) requires discrimination between geometric target and nontarget items as quickly and accurately as possible. Three forms of the FACT-2 were constructed, namely FACT-I, FACT-S, and FACT-SR. The aim of the present study was to investigate the convergent validity of the FACT-SR with self-reported cognitive failures. The FACT-SR and the Cognitive Failures Questionnaire (CFQ) were completed by 191 participants. The measurement models confirmed the concentration performance, concentration accuracy, and concentration homogeneity dimensions of FACT-SR. The four dimensions of the CFQ (i.e., memory, distractibility, blunders, and names) were not confirmed. The results showed moderate convergent validity of concentration performance, concentration accuracy, and concentration homogeneity with two CFQ dimensions, namely memory and distractibility/blunders.


Methodology ◽  
2014 ◽  
Vol 10 (4) ◽  
pp. 138-152 ◽  
Author(s):  
Hsien-Yuan Hsu ◽  
Susan Troncoso Skidmore ◽  
Yan Li ◽  
Bruce Thompson

The purpose of the present paper was to evaluate the effect of constraining near-zero parameter cross-loadings to zero in the measurement component of a structural equation model. A Monte Carlo 3 × 5 × 2 simulation design was conducted (i.e., sample sizes of 200, 600, and 1,000; parameter cross-loadings of 0.07, 0.10, 0.13, 0.16, and 0.19 misspecified to be zero; and parameter path coefficients in the structural model of either 0.50 or 0.70). Results indicated that factor pattern coefficients and factor covariances were overestimated in measurement models when near-zero parameter cross-loadings constrained to zero were higher than 0.13 in the population. Moreover, the path coefficients between factors were misestimated when the near-zero parameter cross-loadings constrained to zero were noteworthy. Our results add to the literature detailing the importance of testing individual model specification decisions, and not simply evaluating omnibus model fit statistics.


1970 ◽  
Vol 15 (6) ◽  
pp. 402, 404-405
Author(s):  
ROBERT E. DEAR

Author(s):  
C. Claire Thomson

This chapter traces the early history of state-sponsored informational filmmaking in Denmark, emphasising its organisation as a ‘cooperative’ of organisations and government agencies. After an account of the establishment and early development of the agency Dansk Kulturfilm in the 1930s, the chapter considers two of its earliest productions, both process films documenting the manufacture of bricks and meat products. The broader context of documentary in Denmark is fleshed out with an account of the production and reception of Poul Henningsen’s seminal film Danmark (1935), and the international context is accounted for with an overview of the development of state-supported filmmaking in the UK, Italy and Germany. Developments in the funding and output of Dansk Kulturfilm up to World War II are outlined, followed by an account of the impact of the German Occupation of Denmark on domestic informational film. The establishment of the Danish Government Film Committee or Ministeriernes Filmudvalg kick-started aprofessionalisation of state-sponsored filmmaking, and two wartime public information films are briefly analysed as examples of its early output. The chapter concludes with an account of the relations between the Danish Resistance and an emerging generation of documentarists.


1997 ◽  
Vol 1 (2) ◽  
pp. 200-226 ◽  
Author(s):  
Hector L MacQueen

This paper,first presented on 21 October 1995 at ajoint seminar ofthe Scottish Law Commission and the Faculty of Law, University of Edinburgh, on the subject of breach of contract, considers the future development of the law in this area, first by considering its history and current state in comparative terms and drawing the conclusion that it is characterised by a mixture of Civilian and Common Law elements; second, by comparing Scots law with the provisions on breach contained in recently published proposals for a harmonised law of contract (the UNIDROIT Principles of International Commercial Contracts, the Principles of European Contract Law prepared by the Lando Commission, and the draft “code”for the United Kingdom prepared on behalf of the English Law Commission by Harvey McGregor in the late 1960s) and in international conventions on the sale of goods. Although Scots law emerges reasonably wellfrom this exercise, there are a number of points to be taken on board in any future reform, as well as some insights into important underlying principles.


2019 ◽  
Vol 3 (11) ◽  
pp. 106
Author(s):  
Saif Nasrat Tawfiq Al - Haramazi

There are many non-traditional additions to the influential works in the international or international context, which have expanded and become very large.  Some of them have not entered into this field of international relations. Hence the need to supplement, renew and add new concepts There digital (electronic) factor, has become the key to the hard and soft domination of international units, and an important input in international relations, especially the twenty-first century. We have been able to explore the reality of the international interaction based on (cooperation, competition, conflict). In conclusion, the global system will remain state-based and international organizations. At the same time, it will continue to be born and no states in its interactions with the ease of use of digital technology by individuals on the planet..


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