Accounting guidance often contains examples which provide practitioners with a description of a hypothetical transaction and its appropriate accounting treatment. Despite this potential to influence accounting judgments, our understanding of how practitioners use such examples when making these judgments is limited. Relying on psychology theory, I propose that practitioners must first assess the level of similarity between the transaction and the example. I predict that when doing this, practitioners unknowingly use a biased cognitive process where they overweight shared aspects between the transactions. Using an experiment, I confirm this prediction and show that this bias causes practitioners to systematically assess similarity between a transaction and example as too high. Results also show that this causes practitioners to consistently overestimate the likelihood that their transaction also qualifies for the same treatment as any example they are given. My study provides insights on how and why examples can systematically affect accounting judgments and has implications for both standard setters and practitioners. / text

published_or_final_version / Housing Management / Master / Master of Housing Management

published_or_final_version / Business / Doctoral / Doctor of Philosophy

published_or_final_version / Business / Doctoral / Doctor of Philosophy

Not available / text

Strawberry plants (Fragaria x annanasa D.) were grown in drip irrigated plots covered with gray/black plastic mulch at the Campus Agricultural Center, University of Arizona, Tucson, AZ. During the 1993-94 season varieties Chandler and Oso Grande were grown while in the 1994-95 season varieties Chandler and Selva were grown. Crop coefficients to estimate crop evapotranspiration for Chandler were determined on calendar day and growing degree day (GDD) basis. For the harvest period, the crop coefficients ranged from 0.35 for early March to 0.6 for early June. GDD were computed using 6 °C as the base temperature and 26 °C as the upper threshold temperature. Although GDD is useful to estimate water needs, it did not predict the starting date of harvest because other factors such as day length, transplanting date, and chilling period are involved. In the 1994-95 season, dry, medium and wet irrigation treatments were established for the Chandler. The well irrigated plants yielded 328 g/plant, equivalent to 21.2 metric tons/ha. The dry treatment received 33 % less water than the medium treatment and resulted 25% less yield. There were no statistical differences in yield between the medium and wet treatments, although the wet treatment received 33% more water than the medium treatment. The Oso Grande and Selva were tested and they yielded 46 and 22% less than Chandler, respectively. The harvest period extended for 70 to 100 days and premium size berries were produced during the first half of the harvesting season.

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House building activities of the informal sector constitutes the acquisition, consolidation and use of building materials and labor that may contravene existing standards, but affords them a coping mechanism to a dynamic urban environment. Studies show that the informal housing sector is largely responsible for most of the housing stock catering for the low-income families. / The research aims at understanding the house building activities of the informal sector and is limited to identifying and describing the building materials and building methods employed, together with its underlying networks. / The case study in the informal community of Sitio Pugad Lawin, Las Pinas City, Philippines, found that, the houses were built by its owners with friends and relatives or by small contractors. They used simple timber framing methods, and combinations of indigenous, conventional and non-conventional building materials for the housing elements.

No description available.

No description available.