Sophistication Level Research Articles

An Exploratory Study on Factors Influencing the Adoption of Management Accounting Practices in Developing Countries: Evidence from Jordan

The research aims to provide a view of the present role of management accounting, to identify the extent of usage of management accounting practices (MAPs), to determine the sophistication level of MAPs by employing International Federation of Accountants model (IFAC) in the Jordanian financial sector, finally to investigate the effect of the contingent variables upon both the extent of usage and the sophistication level of MAPs. To attain these objectives, the research used a questionnaire method; 64 valid questionnaires were returned, giving a 67.3% response rate. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (Kendall`s tau test and Kruskal-Wallis test), and multivariate statistical tests. The research reveals that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In addition, the research reveals that the age of the company, net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of MAPs. Finally, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of MAPs. The research provides a broad overview of MAPs in the Jordanian financial sector, indicates is a lack of using MAPs in the developing countries. In addition, the research informs practitioners of the main variables that influence the usage and sophistication level of MAPs and of those variables that need to be taken into account when planning the adoption or development of management accounting systems.

Reference questions as an authentic assessment of information literacy

PurposeThe purpose of this paper is to present a study which was designed to use questions asked at an Information Commons Desk as an authentic assessment to determine if an information literacy course actually changes research behavior outside of information literacy course assignments.Design/methodology/approachFor four years, the initial reference question asked at the Information Commons Desk was recorded, along with demographic information and whether the user had taken the required introduction to information literacy course. A taxonomy of research questions was developed, based on Bloom's Taxonomy of Educational Objectives Handbook I: Cognitive Domain, and each question was assigned a sophistication level, according to the authors' taxonomy.FindingsOver a four‐year period, means of the taxonomy levels of questions showed a clear trend upward each spring semester over the previous spring semester.Research limitations/implicationsStatistically significant differences were not found in the data comparing categories of students. The nature of the study left it open to influence by such unexpected factors as a sharp rise in enrollment and transfers to campus, possibly diluting the overall effect of the course on the student population.Practical implicationsThe information literacy course has undergone regular pre‐ and post‐test assessments, which show a highly significant difference between the scores. Feedback from campus faculty indicates greater satisfaction in the research abilities of undergraduate students who have taken this course. This study further supports the value of a required information literacy course as part of the general education program for all undergraduate students.Originality/valueThe taxonomy of research questions used in this study was designed by the authors and is unique in the depth in which it differentiates levels of research knowledge. Other researchers are encouraged to modify, expand, or use this taxonomy in their own research to further the profession's understanding of the cognitive levels of research behaviors.

A Conspiracy of Kings (review)

Reviewed by: A Conspiracy of Kings Karen Coats Turner, Megan Whalen . A Conspiracy of Kings. Greenwillow, 2010 [336p] Library ed. ISBN 978-0-06-187094-1$17.89 Trade ed. ISBN 978-0-06-187093-4$16.99 Reviewed from galleys R Gr. 9-12 Readers who had their hearts and minds stolen by the Thief of Eddis will be delighted to see the return of Sophos, one of the magus' apprentices who accompanied him on his quest to steal Hamiathes' Gift (The Thief, BCCB 11/96). Sophos, now the reluctant heir to the throne of Sounis, is kidnapped by one of his uncle's rogue barons to be installed as a puppet king under the thumb of the Medes. Disfigured by a beating, he manages to be purchased by the baron's daughter from the slave market where he has been hidden in plain sight, and he becomes a slave on the baron's estate, a fate he comes to enjoy more than the idea of taking his uncle's place as king. Burdened by the responsibility he has been bred to, however, he escapes, rescues his father from death by treachery, and assumes the mantle of Sounis' ruler. Impending invasion by the Medes forces him into an alliance with Attolia, but the consequences of his choice may ruin his chances at personal happiness. This is definitely an installment in a larger saga, and while readers needn't have read all of three of the books that came before to follow the plot, they will want to at least have The Thief under their belt (though the sophistication level here is more in line with the subsequent titles) to understand Sophos' affection for the moody, impetuous Gen and the true threat of the treacherous Medes. Sophos' character arc is the star here, as he grows into a remarkably attractive figure—humble, honest, and resourceful when he needs to be. Turner's prose is elegant and sure-footed, setting an appropriately weighty yet accessible tone for this tale of kings and queens faced with impossible decisions that could not stand under the verdict of common morality. Some of the niceties of political intrigue are complicated to follow, but the overall gist is not, and the stage is cleverly set for the next installment. Copyright © 2010 The Board of Trustees of the University of Illinois

Computational and Neural Mechanisms of Belief Inference

Event Abstract Back to Event Computational and Neural Mechanisms of Belief Inference Wako Yoshida1*, Isabel Dziobek2, Dorit Kliemann2, 3, Karl Friston1, Hauke R. Heekeren2, 3, 4 and Ray J. Dolan1 1 University College London, Wellcome Trust Centre for Neuroimaging, United Kingdom 2 Freie Universität Berlin, Cluster of Excellence "Languages of Emotion", Germany 3 Freie Universität Berlin, Department of Education and Psychology, Germany 4 Max Planck Institute for Human Development, Neurocognition of Decision Making, Germany For success in social interactions, you must constantly estimate the mental representations of others as your belief to decide your strategy. Here lays a major methodological challenge when interpreting the corresponding brain activity: Subjective beliefs held by subjects are themselves hidden from the observers, and therefore cannot be established unequivocally. We address this issue using a computational technique based on probabilistic model inference and use this model to generate regression functions to predict brain activities. We present neurophysiological (fMRI BOLD) data during healthy adults paying a group hunting game, ‘Stag-hunt’, showing that our model predicts how different functions are anatomically dissociated in prefrontal cortex in social behaviour. In addition, we present behavioral data from autism spectrum conditions (ASCs) suggesting that a selective difficulty representing the level of sophistication of others specifically predicts symptom severity, while a reduced ability of iterative planning was in turn predicted by their intellectual level. Keywords: Autism spectrum conditions (ASC), Belief inference, computational model, cooperation, fMRI, Medial prefrontal cortex (PFC), Sophistication level, Theory of Mind Conference: Decision Neuroscience From Neurons to Societies, Berlin, Germany, 23 Sep - 25 Sep, 2010. Presentation Type: Poster Topic: Abstracts Citation: Yoshida W, Dziobek I, Kliemann D, Friston K, Heekeren HR and Dolan RJ (2010). Computational and Neural Mechanisms of Belief Inference. Front. Neurosci. Conference Abstract: Decision Neuroscience From Neurons to Societies. doi: 10.3389/conf.fnins.2010.82.00019 Copyright: The abstracts in this collection have not been subject to any Frontiers peer review or checks, and are not endorsed by Frontiers. They are made available through the Frontiers publishing platform as a service to conference organizers and presenters. The copyright in the individual abstracts is owned by the author of each abstract or his/her employer unless otherwise stated. Each abstract, as well as the collection of abstracts, are published under a Creative Commons CC-BY 4.0 (attribution) licence (https://creativecommons.org/licenses/by/4.0/) and may thus be reproduced, translated, adapted and be the subject of derivative works provided the authors and Frontiers are attributed. For Frontiers’ terms and conditions please see https://www.frontiersin.org/legal/terms-and-conditions. Received: 16 Aug 2010; Published Online: 07 Sep 2010. * Correspondence: Dr. Wako Yoshida, University College London, Wellcome Trust Centre for Neuroimaging, London, United Kingdom, w.yoshida@fil.ion.ucl.ac.uk Login Required This action requires you to be registered with Frontiers and logged in. To register or login click here. Abstract Info Abstract The Authors in Frontiers Wako Yoshida Isabel Dziobek Dorit Kliemann Karl Friston Hauke R Heekeren Ray J Dolan Google Wako Yoshida Isabel Dziobek Dorit Kliemann Karl Friston Hauke R Heekeren Ray J Dolan Google Scholar Wako Yoshida Isabel Dziobek Dorit Kliemann Karl Friston Hauke R Heekeren Ray J Dolan PubMed Wako Yoshida Isabel Dziobek Dorit Kliemann Karl Friston Hauke R Heekeren Ray J Dolan Related Article in Frontiers Google Scholar PubMed Abstract Close Back to top Javascript is disabled. Please enable Javascript in your browser settings in order to see all the content on this page.

Fishing ground prediction using a knowledge-based expert system geographical information system model in the South and Central Sulawesi coastal waters of Indonesia

A knowledge-based expert system model working on the basis of a geographical information system (GIS) was applied to predict fishing ground spots in the coastal waters of South and Central Sulawesi. The model is designed by the integration of multisource data to answer ‘what?’, ‘where?’, and ‘why?’ questions of the fishing ground location. Despite the fact that GIS is a powerful tool for dealing with the first two questions, GIS is inferior for answering the ‘why?’ question in geo-studies. One of the possible ways of overcoming the inferiority of GIS for answering the ‘why?’ question of geo-studies is by integrating an expert system in a GIS to form a knowledge-based expert system GIS model. In this study, we used a series of sea surface temperature (SST) satellite data, sea surface chlorophyll-a (SSC) and turbidity derived from MODIS Aqua in the period 2003–2005 as input data, to understand the temporal and seasonal variability of the marine environment of the study area, and identified the oceanographic phenomena, i.e. upwelling, front or eddy. A spatial configuration map of the predicted fishing ground spots was then developed and integrated using a knowledge-based expert system GIS model generated by the Erdas Macro Language (EML) of Erdas Imagine 9.0 software. To verify this result, a series of in situ fishing ground spot data of the study area were collected for similar periods, and they were then analysed using a simple statistical method. The result shows that the predicted fishing ground spots generated by the knowledge-based expert system GIS model corresponded well with in situ data with a high accuracy level of 85%. This result has demonstrated that the knowledge-based expert system GIS model can be applied to predict, localize and determine fishing ground spots in which their accuracy level will be determined by the completeness of spatial knowledge of the domain expertise and the sophistication level of the programming utilities being used.

Using graphical notations to assess children’s experiencing of simple and complex musical fragments

The aim of this study was to analyze children’s graphical notations as external representations of their experiencing when listening to simple sonic stimuli and complex musical fragments. More specifically, we assessed the impact of four factors on children’s notations: age, musical background, complexity of the fragment, and most salient sonic/musical parameter. One hundred and sixteen children — 8—9-year-olds and 11—12-year-olds with and without extra music education — were exposed to six fragments that differed from one another in terms of complexity and the most salient sonic parameter. Their notations were categorized by means of a classification scheme that differentiated between (a) global notations, which represent the fragments in a holistic way, and (b) differentiated notations, which try to capture one or more sonic/ musical parameters in their temporal unfolding. As expected, we found a significant impact of age and music education, with older children and children with extracurricular music education generating more differentiated notations. Furthermore, complex sounding fragments elicited much fewer differentiated notations than simple ones. We also found significant interaction effects between subject and task variables. Finally, we found a correlation between the sophistication level of children’s representations of the simple and complex fragments.

A Computational and Neurobiological Account of Theory of Mind

Event Abstract Back to Event A Computational and Neurobiological Account of Theory of Mind Theory of mind describes our ability to represent the intentions and goals of others, and allows us to optimise our interactions with them. Such strategic decision processes are central to achieving cooperative and competitive equilibria in game theory, and humans are known to acquire the capacity make inferences about others intentions at an early age. However, despite being widely studied, quite how the brain achieves this from a computational perspective remains substantially unclear. We first present a neurobiologically realistic model of theory of mind, based on optimal control theory and game theory. We consider the representations of goals in terms of value-functions that are prescribed by utility or rewards. Critically, the joint value-functions and ensuing behaviour are optimised recursively, under the assumption that I represent your value-function, your representation of mine, your representation of my representation of yours, and so on ad infinitum. However, if we assume the degree of recursion is bounded; players need the opponent?s degree of recursion (or sophistication) to respond optimally. This induces a problem of inference on the opponent?s sophistication, given behavioural exchanges. We show it is possible to deduce whether players make inferences about each other and quantify their sophistication using choices in sequential games. Next, we show that this model offers a good account of real subjects behaviour in an experimental 'stag-hunt' game. The stag-hunt game refers to a class of pro-cooperative game (prescribed by the pay-off matrix) in which players choose to either cooperatively catch and share a valuable reward (a stag), or to succumb to a competitive temptation to unilaterally catch a small reward (a hare). We embedded the payoff matrix within a realistic, maze-based hunting game with one other player, and introduced a small discount for the effort involved in catching the prey, parameterised in terms of time taken to make a catch (with the stag being more difficult). Subjects played the game with a computerised opponent who changed her sophistication level (cooperative or competitive) with time. Analysis of the behavioural data supports the model, suggesting that subjects do indeed make inferences about the sophistication of the opponent, and exploit it when making decisions. Lastly, we also show that the model predicts brain activity when concurrently measured with fMRI. Several brain areas, notably the rostral medial prefrontal surface, have been implicated in theory of mind based on previous exploratory studies, although quite what is represented in their activity has been left to speculation. We show that rostral mPFC activity correlates with the entropy of the inferred level of sophistication of the opponent. In contrast the left dorsolateral PFC correlates with the inferred level of sophistication itself. In summary, these data offer support for an theory of mind model that involves inferences about the bounded level of sophistication of other agents, and casts light on the computational function of some of the hitherto enigmatic social brain areas. Conference: Computational and systems neuroscience 2009, Salt Lake City, UT, United States, 26 Feb - 3 Mar, 2009. Presentation Type: Poster Presentation Topic: Poster Presentations Citation: (2009). A Computational and Neurobiological Account of Theory of Mind. Front. Syst. Neurosci. Conference Abstract: Computational and systems neuroscience 2009. doi: 10.3389/conf.neuro.06.2009.03.161 Copyright: The abstracts in this collection have not been subject to any Frontiers peer review or checks, and are not endorsed by Frontiers. They are made available through the Frontiers publishing platform as a service to conference organizers and presenters. The copyright in the individual abstracts is owned by the author of each abstract or his/her employer unless otherwise stated. Each abstract, as well as the collection of abstracts, are published under a Creative Commons CC-BY 4.0 (attribution) licence (https://creativecommons.org/licenses/by/4.0/) and may thus be reproduced, translated, adapted and be the subject of derivative works provided the authors and Frontiers are attributed. For Frontiers’ terms and conditions please see https://www.frontiersin.org/legal/terms-and-conditions. Received: 03 Feb 2009; Published Online: 03 Feb 2009. Login Required This action requires you to be registered with Frontiers and logged in. To register or login click here. Abstract Info Abstract The Authors in Frontiers Google Google Scholar PubMed Related Article in Frontiers Google Scholar PubMed Abstract Close Back to top Javascript is disabled. Please enable Javascript in your browser settings in order to see all the content on this page.

Why Are Chinese Exports Not So Special?

AbstractApplying a commonly used index for export sophistication in a cross‐country study, Rodrik finds that the technological content of Chinese exports over the past decade has been so high that it cannot be explained simply by the economic fundamentals of a low‐income country abundant with unskilled labor. Question has been raised for the empirical robustness of the index. I am also doubtful with Rodrik's analysis but develop my argument from a different perspective. This paper briefly reviews Rodrik's methodology and identifies other factors his empirical results potentially hinge on. Based on this, it elaborates on China's unique processing trade regime, the uneven distribution of its exports across Chinese regions and the limitation of HS codes in terms of identifying differentiated products, in an attempt to show that these factors also contribute to higher estimations of China's export sophistication level. Finally, it organizes trade data to reveal the trade patterns that are indeed consistent with the country's comparative advantage.

IS Success Factors and IS Organizational Impact

This research investigated the possible ownership type effect on the information systems (IS) success factors and IS impact on organizational performance in Kuwaiti organizations. Four IS success factors—IS strategy and resources, end user support, IS sophistication and IS organizational level & user involvement—and three IS organizational impact factors—improving work efficiency, improving decision making, and improving work effectiveness—were identified. Ownership type was found to affect the profiles of the IS success factors and IS organizational impact. Public organizations tend to commit less IS resources; their managers get less involved in IS strategy formulation, and their users get less involved in systems development. Yet, they tend to rate their IS organizational impact higher. This “IS expectation-performance gap” is further explained in the article, along with research implications, limitations, and future research.

The changing role of procurement: Developing professional effectiveness

The major objectives of this paper are to explore, from the perspective of 18 senior procurement professionals interviewed, the current status of their role and identify the skills they need to develop, in order to effectively manage the changes they are experiencing. The interviews revealed a schism in perception of the procurement role between professionals (strategic) and their organisations (transactional). Although skills have a direct impact on the ability of procurement professionals to fulfil their role proficiently, the degree of organisational support and internal acknowledgement of the role's importance, were found to be a major barrier to the development and progress of procurement professionals. A Procurement Skills Effectiveness Framework is presented to enable managers to assess the likely sophistication level of procurement and its impact, given a set of procurement skills and the degree and type of internal support for the role.

Examining the Level of Sophistication and Success of Destination Marketing Systems

Great variations have been observed in the sophistication, interactivity and quality of the destination marketing systems operated by destination marketing organizations (DMOs). This paper argues that DMOs' Website characteristics (i.e., sophistication and interactivity) have a great impact on the success of their online marketing activities. It also argues that DMOs' organizational factors not only determines the level of sophistication of their marketing system, but also defines the level of success with their Web-based marketing efforts. The study provides empirical evidence to support the notion that the sophistication level of destination marketing systems does positively impact the performance of DMOs' Web-based marketing efforts. The results of the study show that three organizational factors have the most impact on Web marketing success: technology competence, organizational innovativeness, and absorptive capacity. It also shows that two organizational factors have significant impact on Website sophistication: organizational innovativeness and financial commitment. Discussions and implications are provided based on the study results.

Understanding storm‐time ring current development through data‐model comparisons of a moderate storm

With three components, global magnetosphere (GM), inner magnetosphere (IM), and ionospheric electrodynamics (IE), in the Space Weather Modeling Framework (SWMF), the moderate storm on 19 May 2002 is globally simulated over a 24‐hour period that includes the sudden storm commencement (SSC), initial phase, and main phase of the storm. Simulation results are validated by comparison with in situ observations from Geotail, GOES 8, GOES 10, Polar, LANL MPA, and the Sym‐H and Dst indices. It is shown that the SWMF is reaching a sophistication level for allowing quantitative comparison with the observations. Major storm characteristics at the SSC, in the initial phase, and in the main phase are successfully reproduced. The simulated plasma parameters exhibit obvious dawn‐dusk asymmetries or symmetries in the ring current region: higher density near the dawn and higher temperature in the afternoon and premidnight sectors; the pressure is highest on the nightside and exhibits a near dawn‐dusk symmetry. In addition, it is found in this global modeling that the upstream solar wind/IMF conditions control the storm activity and an important plasma source of the ring current is in the solar wind. However, the ionospheric outflow can also affect the ring current development, especially in the main phase. Activity in the high‐latitude ionosphere is also produced reasonably well. However, the modeled cross polar cap potential drop (CPCP) in the Southern Hemisphere is almost always significantly larger than that in the Northern Hemisphere during the May storm.

A framework for managing the sophistication of the components of technology for global competition

As our world becomes increasingly more technology driven and global competition continues to intensify, the technology resource components available to a firm will be required to become more sophisticated in order to achieve and maintain a competitive advantage. Higher levels of sophistication are achieved through technological innovation that is effectively managed. But, to effectively manage technological innovation, we must first come to a clearer understanding of the resource components of technology. This paper describes the way various people perceive the meaning of technology, discusses the confusion that exists, and suggests a construct for classifying the components of technology to mitigate the confusion. Finally, a framework for benchmarking and technology assessment is presented to suggest a way for a firm to better manage its technology component sophistication level for global competition.

Clinical information technology in hospitals: A comparison between the state of Iowa and two provinces in Canada

Despite the growing interest in adopting information technology (IT) in healthcare, the degree of technology sophistication varies among healthcare organizations. Changes in the health care sector and continuous pressure to improve the quality of care have driven the evolution of IT in hospitals. This paper provides an overview of clinical IT sophistication in a sample of U.S. hospitals, and compares clinical IT capacities in this sample with a sample of Canadian hospitals. The instrument used for the comparison measures three clinical dimensions of IT sophistication: functional sophistication, technological sophistication and integration level. Clinical areas that were considered include patient management, patient care activities and clinical support activities. The comparison between hospitals in Iowa and Canada shows differences in clinical IT sophistication between the two settings. Hospitals in Iowa appear to have more technologies but fewer computerized processes and integration of patient management activities. Technological sophistication however, was low in both samples. Our findings confirm the construct validity of the measurement instrument and show initial evidence of its generalizability. More initiatives using the instrument would lead to enhancement in IT assessment tools that can be used for evaluation of IT in relation to patient management and quality outcomes.

Structural Characterization of Modern Highway Overcrossings—Case Study

This paper revisits the mechanical characterization of the main substructure elements of highway overcrossings in an effort to build a more balanced methodology to compute the earthquake response of seismically protected bridges accounting for the effects of soil–structure interaction. Various macroscopic constitutive laws that are well known in literature are summarized and synthesized in a way that can be incorporated in reduced-order stick models used in practice. Here, we discuss the required sophistication level of the proposed macroscopic constitutive laws in order to capture the leading mechanical behavior of each substructural element without adding unnecessary complications when incorporated in a stick model idealization of the bridge.

The farmer, the planner, and the local citizen in the dell: how collaborative groups plan for farmland preservation

Collaborative planning aims to shift decision-making from government officials to citizens and stakeholders. Recently, scholars and practitioners have focused a great deal of attention on such efforts, particularly in the context of watershed management planning and ecosystem management. Collaborative planning, some argue, can lead to better land use plans as well as foster increased community capacity to constructively address important issues. But the policy implications of collaborative planning are not well understood. To date, scant research has focused on understanding how participants without binding legal authority arrive at specific plans and what those plans contain. This study offers insights into this process, through a cross-case comparison of 15 community-based advisory task forces to develop farmland preservation plans in Ohio, USA. Analysis of plan documents, combined with task force member and local government official interviews, reveal patterns of plan contents and planning processes across different contexts. Results suggest that several contextual variables are associated with the sophistication level of completed plans, while group size and financial resources are linked to the amount of network-building fostered by the planning process.

Critical embedded automotive networks

Designing automotive computer systems involves satisfying stringent cost requirements and providing highly reliable operation in adverse environments. Despite this cost/performance challenge, electronic and computer-based features continue proliferating in vehicles, leading to widespread use of embedded real-time control networks.In the next few years, networked control will reach such a sophistication level that using additional performance and safety features will require giving up mechanical linkages between the driver and the vehicle. Networked computers will control vehicle operation just as they do today in fly-by-wire aircraft designs.

Demonstrating the Stretch Reflex: A Mechanical Model

If you wish to explain the concept of stretch reflexes to your students, it may be helpful to present the information using a mechanical model. The mechanical model has the advantage of providing a dynamic multisensory experience using movement, light and sound. The model, which can be an adjunct to less dynamic textbook sources, enables instructors to teach an abstract phenomenon in a concrete manner. The choice of jargon used during the demonstration will depend on the age and sophistication level of your audience (technical jargon is in parentheses).

Social Psychological Correlates of Teachers' Language Attitudes1

In this paper, we examine social psychological correlates of teachers' linguistic diversity attitudes. We surveyed 191 regular‐classroom teachers in 3 states (Arizona, Utah, and Virginia) to determine the relative effects of psychological insecurity, political ideology, cognitive sophistication, and educational level on language attitudes. Region of the country was included as a contextual variable. We tested the effects of education and cognitive sophistication on tolerance of language minority groups. Psychological insecurity measures and political conservatism were associated with negative language attitudes. Cognitive sophistication but not education was related to positive language attitudes. Teachers from Arizona had more positive language attitudes than did their counterparts in Utah and Virginia. We discuss the implications of our research for inservice and teacher‐education programs directed toward constructive attitude change around language diversity issues.

General parameterization of a reaction field theory combined with the boundary element method

AbstractWe described various technical aspects in applying reaction field theories using continuum models to practical problems. It was investigated how solvent‐dependent properties of solute molecules are influenced by the following factors: difference in quantum‐chemical description of solute–solvent (continuum dielectric) interaction, difference in values of empirically determinable parameters such as atomic radii to define a size of a cavity created in a dielectric to accommodate a solute, and difference in the sophistication level of molecular orbital calculation, including electron correlation and different parameter sets (MNDO, AM1, and PM3). Through these investigations, the better parameter sets were found to evaluate accurately physicochemically important parameters such as hydration enthalpy. © 1994 by John Wiley & Sons, Inc.