The Recovery of Correlation Between Latent Abilities Using Compensatory and Noncompensatory Multidimensional IRT Models

This research examined correlation estimates between latent abilities when using the two-dimensional and three-dimensional compensatory and noncompensatory item response theory models. Simulation study results showed that the recovery of the latent correlation was best when the test contained 100% of simple structure items for all models and conditions. When a test measured weakly discriminated dimensions, it became harder to recover the latent correlation. Results also showed that increasing the sample size, test length, or using simpler models (i.e., two-parameter logistic rather than three-parameter logistic, compensatory rather than noncompensatory) could improve the recovery of latent correlation.     

中国管理会计理论研究的发展和亟待解决的几个问题

中国管理会计理论研究发展较快,成果颇多,本文将其分为以下几个方面述评:(1)"控制现在和筹划未来"的理论体系创立;(2)从支持经营决策到支持战略决策;(3)从注重物本管理到注重人本管理和智本管理;(4)预算管理创新和管理会计系统整合;(5)核心能力和智力资本管理会计研究.不过,中国管理会计研究明显弱于财务会计研究,并存在如下几大亟待解决问题:管理会计研究方法的多元化;与社会学、心理学和组织行为学等理论的多学科交叉的管理会计研究的强化;支持董事会决策的管理会计系统的设计;支持内部控制和风险管理的管理会计系统设计;跨企业边界的成本协同管理和管理控制.     

Holistic face processing is penetrable … depending on the composite design

Holistic processing (HP) of faces is usually measured by the composite effect. While Weston and Perfect [2005. Effects of processing bias on the recognition of composite face halves. Psychonomic Bulletin & Review, 12, 1038–1042. doi:10.3758/BF03206440] found that priming at the local level speeded recognition of components of faces, Gao et al. [2011. Priming global and local processing of composite faces: Revisiting the processing-bias effect on face perception. Attention Perception & Psychophysics, 73, 1477–1486. doi:10.3758/s13414-011-0109-7] found that only global priming had an effect on HP of faces. The two studies used different versions of the composite task (the partial design, which is considered to be prone on bias, and the complete design). However, the two studies also differed in other respects and it is difficult to know to what extent issues with the partial design contributed to the differing conclusions. In the present study, the HP indexed by the complete design measure was augmented by global priming. In contrast, no effect was observed in the partial design index. We claim that the partial design index reflects other factors besides HP, including response bias, and conclude that HP can be understood within the context of domain-general attentional processes.     

Tests for inhibition after extinction of a conditioned stimulus in the flavour aversion procedure

In four experiments, rats received flavour aversion conditioning followed by extinction. The flavour was then subjected to retardation and summation tests. Experiment 1 showed that reacquisition of an extinguished flavour aversion was retarded with respect to the performance shown by rats for whom the flavour was novel. No retardation was found, however, with respect to a control group that had been given non-reinforced pre-exposure to the flavour. Experiment 2 demonstrated that extinction showed the same sensitivity to the effects of a retention interval as did latent inhibition, consistent with the view that the retardation effect was a consequence of the occurrence of latent inhibition during extinction. An extinguished stimulus was also found to alleviate the response governed by aseparately trained excitor in a summation test (Experiments 3 and 4), but the size of this effect did not exceed that produced by a control stimulus when the procedure used ensured an equivalent aversion to the test excitor in the two cases. These results challenge the proposal that extinction can turn a stimulus into a net inhibitor.