Search

This study seeks to determine if job satisfaction mediates the relationship between exhaustion (the core dimension of job burnout) and job performance in public accounting. Both job satisfaction and job performance are regarded as separate, negative consequences of burnout in the most widely accepted accounting burnout model. However, based on Conservation of Resources theory, and the job satisfaction-job performance literature in industrial and organizational psychology, this study posits that job satisfaction and job performance are interrelated. More specifically, the authors hypothesize that job satisfaction functions as a mediator such that exhaustion negatively affects employee job performance through job satisfaction. The relationship between job satisfaction and job performance is potentially very important as the public accounting profession serves to protect and assure the public in regard to firms' reported financial information, and decreased job performance here may limit these protections and assurances. Should job satisfaction be found to mediate the relationship between exhaustion and job performance, the implication is that efforts to increase job satisfaction may help mitigate exhaustion's negative influence on job performance. Survey responses were analyzed from 208 accountants from six public accounting firms. The results indicate that exhaustion influences job performance through the mediator of job satisfaction. In addition to extending accounting burnout research by adding valuable context to the existing accountant burnout model, this result indicates that firm management may be able to help mitigate exhaustion's negative effects on job performance by focusing on improving job satisfaction., INTRODUCTION 'The accounting profession has wide reach in society and in global capital markets. In the most basic way, confidence in the financial data produced by professions in businesses forms [...]

The author surveyed 163 business students representing all business majors from a major state university. Participants completed a questionnaire utilizing a modified version of the Maslach Burnout Inventory. The data were factor analyzed to assess its basic underlying structure, and each burnout component was assessed for reliability. Results indicated that the 3-component model of burnout generally holds for business students, and the components demonstrated high internal consistency. Further, business students experienced extreme burnout levels prior to final exams. Implications for educators and others are provided along with recommendations for further research and application. (Contains 1 table.)

Although researchers have examined exhaustion extensively in occupational studies, this work-specific variable--despite its widespread acceptance and negative outcomes--has received little attention in regard to university students and their coursework. Objective: The author examined the severity of exhaustion in students and the relationship between the personal/environmental variable of coursework involvement and exhaustion in university students. Participants: One hundred undergraduate business students from a large state university participated in the study. Method Summary: The author used results from other exhaustion studies for comparative purpose and correlation and regression analyses to explore the variables of interest. Results: The author found student exhaustion levels to be extreme when compared with those of traditional high-exhaustion occupations. Coursework involvement was a significant predictor of student exhaustion. Conclusions: The author discusses implications and recommendations for researchers, educators, and health-care providers. (Contains 4 tables.)

The pace of development for new photovoltaic structures such as the inverted meta-morphic (IMM) IIIV cells, exceeds the pace at which spectrally matched, calibrated, solar cells can be created due to the infrequent opportunities of balloon or space based calibration. As such, laboratories must rely on previous generation AM0 calibrated cells and make appropriate corrections. Equally challenging is measuring the same cells in space without a controlled laboratory environment. It is within this context, the 3rd Forward Technology Solar Cell Experiment (FTSCE III), measured three, four and five junction advanced technology solar cells in space. This report compares the beginning-of-life in-flight measurements with the laboratory measurements made before flight.

The Ozone Profiling Atmospheric Lidar is a scanning four-wavelength ultraviolet differential absorption lidar that measures tropospheric ozone and aerosols. Derived profiles from the lidar data include ozone concentration, aerosol extinction, and calibrated aerosol backscatter. Aerosol calibrations assume a clear air region aloft. Other products include cloud base heights, aerosol layer heights, and scans of particulate plumes from aircraft. The aerosol data range from 280 m to 12 km with 5 m range resolution, while the ozone data ranges from 280 m to about 12 km with 100 m resolution. In horizontally homogeneous atmospheres, data from multiple-elevation angles is combined to reduce the minimum altitude of the aerosol and ozone profiles to about 20 m. The lidar design, the characterization of the photomultiplier tubes, ozone and aerosol analysis techniques, and sample data are described. Also discussed is a double-gating technique to shorten the gated turn-on time of the photomultiplier tubes, and thereby reduce the detection of background light and the outgoing laser pulse. OCIS codes: 010.3640, 010.4950, 040.5250, 280.1100, 280.1120, 280.1910.

Research into the kinetics and mechanism of arsine adsorption on the (4 x 2) surface of gallium arsenide (001) is presented. Arsine decomposes on the GaAs(001)-(4 x 2) surface by first forming a dative bond with the gallium dimers.