Carl B. McGowan

Some Factors Explaining Variations in Rents of Downtown Apartments for 49 Cities of the World

There exists a substantial variation in apartment rents between cities of the world. Several factors must contribute to inter-city variations in rents. This paper presents an empirical identification and measurement of some of the relevant factors explaining the variations in rents between a sample of forty-nine cities. The results of our empirical analysis show that the variables which explain inter-city variations in rents are: population size, costs of public and private intra-urban transport, tax assessments, and social insurance contributions.

Microcomputers: a successful approach to teaching business courses

Abstract The article integrates the theory and practice of adding microcomputers into an accounting curriculum. Support for cognitive theories of intellectual development is developed by referencing learning theory articles and texts. The paper encourages use of micro computers in accounting education and cautions of “pitfalls” and “potholes” along the road to successful implementation.