[It is demonstrated that, under regularity assumptions on individuals' preferences, for an open dense set of exchange economies indexed by initial endowments, the core does not possess the equal treatment property. The assumptions made on individuals' preferences are subsequently shown to characterize an open dense subject of the space of preferences.]

A theoretical framework is presented that decomposes educational evaluation into four functional types. The framework is used to (1) examine the evaluation function of learning activities typically found in undergraduate accounting courses and (2) to investigate the behavioral justification for the use of some learning activities in evaluation of student performance. The analysis provides accounting educators with insights into the role of learning activities in evaluating student performance. Educators stand to attain a better understanding of the strengths and weaknesses of their evaluation practices, the rationale for such practices, and the ways in which evaluation practices can be extended and improved.

Attitudes towards establishment of schools of accountancy of six potentially affected groups are examined. The semantic differential is used to measure attitudes and a different set of scales, known as the AB scales, are used to infer the underlying structure of the attitudes. The results of the semantic differential measure are consistent with prior studies in that deans are generally unfavorable to schools of accountancy and accounting department chairpersons and accounting practitioners are favorable. In addition, three new groups were tested with non-accounting business school faculty expressing a negative attitude, accounting faculty reflecting a positive attitude and students registering a slightly favorable attitude. The AB scales measure the underlying structure of the general attitudes and make it feasible to design strategies for changing the strength and direction of these attitudes.

Reviews the book "Modern Management Accounting," 1st ed., by A. Tom Nelson and Paul B.W. Miller.

Albert A. Hirsch, Saul H. Hymans, Harold T. Shapiro, Econometric Review of Alternative Fiscal and Monetary Policies, 1971-75, The Review of Economics and Statistics, Vol. 60, No. 3 (Aug., 1978), pp. 334-345

I. Introduction, 17. — II. Growth and income distribution, 18. — III. Application to Taiwan, 24. — IV. Impact of growth on FID: qualitative and quantitative aspects, 27. — V. Concluding remarks, 36. — Appendix, 38.

Ernest H. Oksanen, James R. Williams, International Cost Differences: A Comparison of Canadian and United States Manufacturing Industries, The Review of Economics and Statistics, Vol. 60, No. 1 (Feb., 1978), pp. 96-101