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Research Questions (research + question)
Kinds of Research Questions Terms modified by Research Questions Selected AbstractsThe Effect of National Governance Codes on Firm Disclosure Practices: Evidence from Analyst Earnings ForecastsCORPORATE GOVERNANCE, Issue 6 2008John Nowland ABSTRACT Manuscript Type: Empirical Research Question: This study examines whether voluntary national governance codes have a significant effect on company disclosure practices. Two direct effects of the codes are expected: 1) an overall improvement in company disclosure practices, which is greater when the codes have a greater emphasis on disclosure; and 2) a leveling out of disclosure practices across companies (i.e., larger improvements in companies that were previously poorer disclosers) due to the codes new comply-or-explain requirements. The codes are also expected to have an indirect effect on disclosure practices through their effect on company governance practices. Research Findings/Results: The results show that the introduction of the codes in eight East Asian countries has been associated with lower analyst forecast error and a leveling out of disclosure practices across companies. The codes are also found to have an indirect effect on company disclosure practices through their effect on board independence. Practical Implications: This study shows that a regulatory approach to improving disclosure practices is not always necessary. Voluntary national governance codes are found to have both a significant direct effect and a significant indirect effect on company disclosure practices. In addition, the results indicate that analysts in Asia do react to changes in disclosure practices, so there is an incentive for small companies and family-owned companies to further improve their disclosure practices. [source] The Prevalence of Lying in America: Three Studies of Self-Reported LiesHUMAN COMMUNICATION RESEARCH, Issue 1 2010Kim B. Serota This study addresses the frequency and the distribution of reported lying in the adult population. A national survey asked 1,000 U.S. adults to report the number of lies told in a 24-hour period. Sixty percent of subjects report telling no lies at all, and almost half of all lies are told by only 5% of subjects; thus, prevalence varies widely and most reported lies are told by a few prolific liars. The pattern is replicated in a reanalysis of previously published research and with a student sample. Substantial individual differences in lying behavior have implications for the generality of truth,lie base rates in deception detection experiments. Explanations concerning the nature of lying and methods for detecting lies need to account for this variation. L'importance du mensonge aux États-Unis : trois études de mensonges auto-déclarés Kim B. Serota, Timothy R. Levine, Franklin J. Boster Cette étude aborde la fréquence et la distribution des mensonges déclarés par la population adulte. Un sondage national a demandéŕ 1 000 adultes américains de déclarer le nombre de mensonges racontés dans une période de 24 heures. 60 % des sujets ont rapporté ne pas avoir dit de mensonge du tout et prčs de la moitié de ces mensonges sont racontés par 5 % des sujets. L'importance des mensonges varie donc largement et la plupart des mensonges déclarés sont formulés par un petit nombre de menteurs prolifiques. Cette tendance se retrouve également dans une nouvelle analyse de recherches déjŕ publiées et dans l'échantillon étudiant. Des différences individuelles importantes dans les comportements mensongers ont également des conséquences pour la généralité d'un taux de référence vérité,mensonge dans les expériences de détection de la tromperie. Les explications concernant la nature du mensonge et les méthodes de détection de mensonges doivent prendre en compte cette variation. Mots clés : tromperie, mensonge, différences individuelles The Prevalence of Lying in America: Three Studies of Self-Reported Lies Research Question: This study addresses the frequency and the distribution of reported lying in the adult population. Significance: In the deception literature, consensus is that most people lie on a daily basis. Yet this view is founded on very little empirical evidence. This research tests the question of lying prevalence. Method: Survey research techniques and descriptive analysis are used to establish base rates and frequency distributions for reported lying behavior. Data source: A national survey asked 1,000 U.S. adults to report the number of lies told in a 24 hour period. Cross-validation is provided by re-analysis of previously reported diary and experimental data and by replication using a sample of 225 students. Findings: The oft-repeated average (arithmetic mean) of one to two lies per day is replicated but the study finds the distribution is highly skewed. On a typical day, 60% of subjects report telling no lies at all, and almost half or all lies are told by only 5% of subjects; thus, prevalence varies widely and most reported lies are told by a few prolific liars. The pattern is replicated in the re-analysis of previously published research and with the student sample. Implications: The findings of a highly skewed distribution render the average number of lies per day misleading. Substantial individual differences in lying behavior also have implications for the generality of truth-lie base-rates in deception detection experiments. Explanations concerning the nature of lying and methods for detecting lies need to account for this variation. Keywords: deception, lies, lying, communication, individual differences Die Prävalenz von Lügen in Amerika. Drei Studien zu selbstberichteten Lügen Forschungsfrage: Diese Studie untersucht die Häufigkeit und Verteilung von Lügen in der erwachsenen Bevölkerung. Zentralität: In der Literatur zu Täuschung besteht Konsens darüber, dass Menschen täglich Lügen. Allerdings basiert diese Feststellung auf wenigen empirischen Daten. Diese Untersuchung testet die Frage nach der Prävalenz von Lügen. Methode: Umfrage und beschreibende Analyse wurden angewandt, um eine Basisrate und Häufigkeitsdistribution für selbstberichtetes Lügenverhalten zu gewinnen. Datenquelle: In einer nationalen Umfrage wurden 1.000 US-amerikanische Erwachsene zur Zahl der Lügen befragt, die sie in 24 Stunden erzählten. Validiert wurden diese Aussagen durch eine erneute Analyse von bereits dokumentierten Tagebuchdaten und Experimentaldaten und durch die Replikation mit einer Stichprobe von 225 Studierenden. Ergebnisse: Der oft wiederholte Durchschnitt (arithmetische Mittel) von ein bis zwei Lügen pro Tag wurde in der Studie repliziert, allerdings zeigte sich auch, dass diese Verteilung schief ist. 60% der Befragten gaben an, an einem typischen Tag keine Lügen zu erzählen, fast die Hälfte aller Lügen wird von nur 5% der Befragten erzählt; die Prävalenz variiert stark und die meisten der berichteten Lügen werden durch wenige produktive Lügner erzählt. Dieses Muster wurde bei einer erneuten Analyse von vorher publizierten Daten und in der Studentenstichprobe repliziert. Implikationen: Die Ergebnisse dieser stark schiefen Verteilung zeigen, dass die durchschnittliche Zahl von Lügen pro Tag irreführend ist. Substantielle individuelle Unterschiede im Lügenverhalten haben Implikationen für die Verallgemeinerbarkeit von Wahrheit-Lüge-Basisraten in Täuschungserfassungs-Experimenten. Erklärungen zur Natur von Lügen und Methoden zur Erfassung von Lügen müssen diese Variation bedenken. Schlüsselworte: Täuschung, Lüge, Lügen, Kommunikation, individuelle Unterschiede La Prevalencia de la Mentira en América: Tres Estudios de Auto-reportes de Mentiras Kim B. Serota, Timothy R. Levine, Franklin J. Boster Michigan State University The authors thank Deborah Kashy Resumen Este estudio trata sobre la frecuencia y la distribución de los reportes de las mentiras de la población adulta. Una encuesta nacional preguntó a 1,000 adultos Estadounidenses que reporten el número de mentiras contadas en un período de 24-horas. 60% de los sujetos reportaron que no dicen mentiras para nada, y casi la mitad son contadas por solo un 5% de los sujetos; así, la prevalencia varía enormemente y muchos reportaron que las mentiras son contadas por pocos mentirosos prolíficos. La pauta es replicada en el re-análisis de investigación previamente publicada y con una muestra de estudiantes. Las diferencias individuales sustanciales en el comportamiento mentiroso tienen implicaciones también para la generalidad del índice basado en la verdad-mentira en los experimentos de detección de decepción. Las explicaciones concernientes a la naturaleza de la mentira y los métodos de detección de mentiras necesitan responder a esta variación. Palabras Claves: decepción, mentiras, mentir, comunicación, diferencias individuales [source] Evaluating a Contextual Model of Responses to Relational Uncertainty Increasing EventsHUMAN COMMUNICATION RESEARCH, Issue 1 2005Appraisals, Emotions, The Role of Intimacy This study formulates and tests a contextual model of communication about events that increase relational uncertainty within courtship (N = 278 participants). Intimacy is examined as a feature of the distal context, and appraisals and emotions are investigated as features of the proximal context. As expected, intimacy coincided with positively-valenced behaviors (Hypothesis 1). Appraisals also explained variance in behaviors (Hypothesis 2), especially attentional activity, relevance, obstacle, power, and legitimacy (Research Question 1). With some exceptions, emotions predicted behaviors beyond the effects of appraisals (Hypothesis 3, Research Question 2). Emotions partially mediated the association between appraisals and behaviors (Hypothesis 4), but intimacy, appraisals, and emotions were all unique predictors of behaviors (Hypothesis 5), and intimacy did not moderate the effects of appraisals or emotions on behaviors (Research Question 3). Although the pattern of covariation was consistent across the self-reported and hypothetical events, the self-reported events generated more negatively-valenced appraisals, emotions, and behaviors than the hypothetical events (Research Question 4). The discussion examines how knowledge can accumulate by assimilating features of the distal and proximal contexts. [source] HEALTH POLICY AND SYSTEMS: Critical Thinking of Nurse Managers Related to Staff RNs' Perceptions of the Practice EnvironmentJOURNAL OF NURSING SCHOLARSHIP, Issue 3 2010NEA-BC, Susan Zori RN Abstract Background Information and Significance: Critical thinking (CT) skills and the inclination to engage in critical thinking are essential for nurse managers to function as transformational leaders capable of influencing staff to align with organizational goals. In an extensive literature review, numerous studies were found examining the concept of CT in students and no studies were found exploring CT in nurse managers. Identifying the attributes, such as CT, that lead to success in the nurse manager role is useful when preparing nurse managers to lead effectively in the current healthcare climate. Research Question: Is there a difference between nurse managers' CT dispositions and their respective staff nurses' perceptions of the practice environment? Design: A convenience sample of 12 nurse managers and a random sample of 132 of their respective staff registered nurses (RNs) participated in this descriptive study. CT in nurse managers was measured by the California Critical Thinking Disposition Inventory (CCTDI). Staff RNs' perceptions of the practice environment were measured by the Practice Environment Scale (PES). The research question was answered using a t test. Findings: Significant (p < .001) differences were found between specific nurse managers' CCTDI scores for open-mindedness, analyticity, and critical thinking confidence, and significant differences (p < .01) were found for systematicity when compared with their respective staff RNs' mean subscale and overall PES scores. Conclusions: Results of the study support the positive relationship between strength in critical thinking dispositions of nurse managers and their respective staff RNs' perceptions of the practice environment. Nurse managers with stronger CT dispositions may be better able to create positive practice environments that are conducive to job satisfaction and thus the retention of staff RNs. Inclusion of strategies to support the development and use of CT in nurse managers is recommended. CT and other leadership attributes and skills including emotional and social intelligence and management of change through an appreciative inquiry process may provide opportunities to improve leadership effectiveness in nurse managers. Clinical Relevance: Enhancing critical thinking skills and dispositions of nurse managers may help to create positive work environments for staff RNs. Staff RNs who work in an environment perceived to be positive may be in a better position to deliver high quality, safe patient care. [source] Creating Research Questions from Strategies and Perspectives of Contemporary ArtCURRICULUM INQUIRY, Issue 1 2001G. Thomas Fox This essay considers how strategies and perspectives from contemporary art can suggest new questions for educational research. Although arts-based research has become more prominent lately, the concern of this paper is that the arts have become used primarily as decorative features to educational research (to further illuminate, depict, and explain the ambiguities and complexities of educational practices, see Donmoyer 1997), rather than deeply moving or disorientating perspectives on education. Another stimulant for looking into contemporary art is the concern that education must focus more on the edges of what is understood, rather than on the centers (see, for example, Fox 1995). The essay uses examples to demonstrate how a number of themes from contemporary art can be interpreted to redirect our curiosity about educational practices, policies, and theories. The paper concludes that further consideration of contemporary art can move researchers to ask more varied questions, especially about the wisdom of our progressive, critical, or humanistic views of students and learning that we have built over this century. [source] Shared patients: multiple health and social care contactHEALTH & SOCIAL CARE IN THE COMMUNITY, Issue 4 2001J. Keene PhD Abstract The paper describes results from the ,Tracking Project', a new method for examining agency overlap, repeat service use and shared clients/patients amongst social and health care agencies in the community. This is the first project in this country to combine total population databases from a range of social, health care and criminal justice agencies to give a multidisciplinary database for one county (n = 97 162 cases), through standardised anonymisation of agency databases, using SOUNDEX, a software programme. A range of 20 community social and health care agencies were shown to have a large overlap with each other in a two-year period, indicating high proportions of shared patients/clients. Accident and Emergency is used as an example of major overlap: 16.2% (n = 39 992) of persons who attended a community agency had attended Accident and Emergency as compared to 8.2% (n = 775 000) of the total population of the county. Of these, 96% who had attended seven or more different community agencies had also attended Accident and Emergency. Further statistical analysis of Accident and Emergency attendance as a characteristic of community agency populations (n = 39 992) revealed that increasing frequency of attendance at Accident and Emergency was very strongly associated with increasing use of other services. That is, the patients that repeatedly attend Accident and Emergency are much more likely to attend more other agencies, indicating the possibility that they share more problematic or difficult patients. Research questions arising from these data are discussed and future research methods suggested in order to derive predictors from the database and develop screening instruments to identify multiple agency attenders for targeting or multidisciplinary working. It is suggested that Accident and Emergency attendance might serve as an important predictor of multiple agency attendance. [source] Internet-based information systems use in organizations: an information studies perspectiveINFORMATION SYSTEMS JOURNAL, Issue 2 2003Brian Detlor Abstract. This case study investigates various ways in which different internet-based information systems (IS) are used by organizational participants. Borrowing theoretical insights on information behaviour accumulated over 50 years of information studies research, a conceptual framework is presented to help understand and assess the social and organizational impacts of internet-based IS. The framework describes the use of internet-based IS as a dynamic cycle of information needs,seeking,use activity situated in the context of a firm's information environment. Research questions pertain to the process of how individuals in organizations seek and use information from internet-based IS to satisfy information needs. In terms of information needs, this involves understanding the problem situations that lead participants to use internet-based IS, as well as the characteristics of those problems beyond subject matter. With respect to information seeking, this involves analysing how information from internet-based systems is displayed and formatted to signal their potential usefulness. In terms of information use, this involves how information obtained from internet-based systems is used in practice to resolve or redefine problems. Both quantitative and qualitative research methods are used. Data collection involves web tracking to identify significant episodes of internet-based IS activity, as well as one-on-one interviews to explore the context behind these episodes. Results suggest that it is possible and valuable to identify scenarios of internet-based IS use dominant in an organizational work setting. Doing so can help to identify ways to improve the situated use of internet-based IS that ameliorate the information needs,seeking,use cycle in firms. [source] Community college supervisors and their subordinates: A quantitative investigation of personality temperament and leader-member exchangeJOURNAL OF LEADERSHIP STUDIES, Issue 2 2010Tacy Holliday Community college leadership is facing a crisis fueled by leaders retiring and student enrollment that outpaces budget growth. The purpose of this study was to better understand the leadership dynamics of community college supervisors and direct subordinates by examining the relationship bgetween leader-member exchange (LMX) and personality temperament. Data from the Supervisor Leader-Member Exchange Multidimensional Model (SLMX-MDM) survey was used to determine LMX total within four subscales: affect, loyalty, contribution, and professional respect. Participants' temperaments were determined by the Keirsey Temperament Sorter II (KTS-II). Research questions focused on whether differences in LMX existed among groups of supervisor,subordinate dyads that were categorized according to temperament similarity: 1) identical temperament (e.g., both supervisor and subordinate are SJ), 2) one letter (e.g., SP and SJ), or 3) no letters in common (e.g., NF and SP). The 50 participating dyads were selected through proportionate stratified sampling. Results from one-way ANOVAs showed significant differences among groups with respect to total LMX, contribution, and professional respect. [source] An Analysis of the Integration of Strategic Sourcing and Negotiation PlanningJOURNAL OF SUPPLY CHAIN MANAGEMENT, Issue 4 2003Larry R. Smeltzer SUMMARY Initially, strategic sourcing is defined as an integrated, seven-step process that includes the negotiation plan. Research questions are then proposed to determine the extent to which negotiation is part of the integrated sourcing process. To answer the research questions, the strategic sourcing process and negotiation plan are evaluated in 29 cases. In 14 of the 29 cases, strategic sourcing was completed and integrated into the negotiation plan. This is just under half of the cases, which led to the general conclusion that negotiation is not well integrated with the other strategic sourcing processes. Additional findings indicated the appropriate negotiation style was used in only 64 percent of the cases, with most mismatches occurring when an integrative style was used instead of the more appropriate distributive style. Managerial and research implications of the findings are presented and discussed. [source] Web searching model: Integrating multitasking, cognitive coordination and cognitive shiftsPROCEEDINGS OF THE AMERICAN SOCIETY FOR INFORMATION SCIENCE & TECHNOLOGY (ELECTRONIC), Issue 1 2008Jia T. Du Web search models are a significant and important area of Web research. This paper outlines dissertation research to develop a Web search model that integrates processes involving multitasking, cognitive coordination and cognitive shifts. Based on previous studies, we present a preliminary conceptual model of Web search interaction incorporating multitasking, cognitive coordination and cognitive shifts. Research questions and research design are also discussed. [source] Childhood Maltreatment and Antisocial Behavior: Comparison of Self-Reported and Substantiated MaltreatmentAMERICAN JOURNAL OF ORTHOPSYCHIATRY, Issue 2 2008Carolyn A. Smith PhD Although accurate assessment of maltreatment is critical to understanding and interrupting its impact on the life course, comparison of different measurement approaches is rare. The goal of this study is to compare maltreatment reports from official Child Protective Services (CPS) records with retrospectively self-reported measures. Research questions address the prevalence and concordance of each type of measure, their relationship to social disadvantage, and their prediction to four antisocial outcomes in adolescence and early adulthood including arrest, self-reported violence, general offending, and illegal drug use. Data to address this comparison come from the Rochester Youth Development Study (RYDS), a longitudinal panel study of 1,000 adolescents. Findings indicate that self-reported retrospective maltreatment is somewhat more prevalent (29%) than official substantiated maltreatment (21%). Among those with official reports, in young adulthood about half self-reported maltreatment, whereas 37% of those self-reporting have an official report. In general, both sources suggest that maltreatment is associated with a higher prevalence of antisocial behavior. It is not clear that combining sources of information improves prediction. [source] The Readability of Path-Preserving Clusterings of GraphsCOMPUTER GRAPHICS FORUM, Issue 3 2010Daniel Archambault Abstract Graph visualization systems often exploit opaque metanodes to reduce visual clutter and improve the readability of large graphs. This filtering can be done in a path-preserving way based on attribute values associated with the nodes of the graph. Despite extensive use of these representations, as far as we know, no formal experimentation exists to evaluate if they improve the readability of graphs. In this paper, we present the results of a user study that formally evaluates how such representations affect the readability of graphs. We also explore the effect of graph size and connectivity in terms of this primary research question. Overall, for our tasks, we did not find a significant difference when this clustering is used. However, if the graph is highly connected, these clusterings can improve performance. Also, if the graph is large enough and can be simplified into a few metanodes, benefits in performance on global tasks are realized. Under these same conditions, however, performance of local attribute tasks may be reduced. [source] Guidelines for the descriptive presentation and statistical analysis of contact allergy dataCONTACT DERMATITIS, Issue 2 2004Wolfgang Uter The present guidelines aim to support clinical researchers in adequately presenting data on contact allergy, and to use statistical tests appropriate for their data. A description of the mode of selection of patients, and of their relevant demographic details, is an essential prerequisite for the correct interpretation of study results. Proportions and rates, if regarded as estimate of these parameters of a target populations, should normally be supplemented with confidence intervals to address precision. Concordance, i.e., agreement between two ratings in a dependent sample, must be quantified with a chance-corrected measure such as Cohen's kappa coefficient. If the diagnostic quality of an outcome is being assessed, standard measures like sensitivity and specificity, as well as the prevalence-dependent positive and negative predictive values should be calculated. Often, contact allergy to a certain substance depends on several factors. In this situation, depending on the research question, techniques like stratification, standardization or multifactorial analysis should be employed. With increasing complexity of statistical description and analysis, consulting with a biostatistician is often mandatory. [source] Communication via responsibility reporting and its effect on firm value in FinlandCORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, Issue 2 2010Hannu Schadewitz Abstract n this paper, we first analyzed the responsibility reporting literature with an emphasis on the linkage between responsibility reporting and a firm's performance and valuation. Based on the literature review, we developed a research question: How does communication via responsibility reporting affect firm value? We analyzed the market valuation of listed Finnish firms through a conventional valuation model combined with responsibility reporting. The starting point for our valuation was the Ohlson model. We expanded upon the conventional valuation by studying whether communication via responsibility reporting is related to firm valuation. Our research question is linked to the broader academic question of whether earnings worth as an information source has been erased over the last few years. In addition, we contribute to the literature that tries to understand the link between corporate social responsibility and firm performance/share performance. Specifically, we focused on responsibility reporting according to the Global Reporting Initiative (GRI) and especially on whether the existence of these reports provides a further explanation for firm value. Our sample was a population type that covered all listed Finnish firms that have adopted GRI. No other responsibility reporting practice was used by listed firms in their responsibility reporting communication during the years 2002,2005. The other necessary information for valuation models was obtained from Thomson Financial Services (commercial database). The applied model supported the conclusion that communication via GRI responsibility reporting is an important explanatory factor for a firm's market value. The result indicates that responsibility reporting is a part of a firm's communication tools in order to decrease information asymmetry between managers and investors. In other words, GRI responsibility reporting is called for in order to produce a more precise market valuation of a firm. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment. [source] The use of population based registers in psychiatric researchACTA PSYCHIATRICA SCANDINAVICA, Issue 5 2009P. AllebeckArticle first published online: 6 OCT 200 Objective:, Much of the knowledge we now take for granted regarding major mental disorders such as schizophrenia, suicide and other disorders, would not exist without the use of population based registers. The use of population based registers in psychiatric epidemiology have enabled analyses of associations that otherwise would not have been possible to address. Method:, The use of registers in psychiatric research is described, exemplified, and discussed. Results:, Methodological and validity aspects depend to a large part on the type of register being considered. A classification is proposed of different types of registers, each one implying specific methodological issues. These can be addressed according to the dimensions coverage, attrition, representativity and validity. Specific methodological consideration has still to be taken in relation to each specific research question. Thus, special validity studies usually need to be performed when embarking on studies using population based registers. Conclusion:, With increasing burden of disease due to mental disorders worldwide, knowledge of the epidemiology of these disorders are of increasing interest. The Nordic countries have a strong history in this field of research, of great interest to the rest of the world. Universities and research funding agencies should recognize this valuable source of research capacity, and support fruitful continuation of a strong tradition. [source] The Central Question in Entrepreneurial Cognition Research 2007ENTREPRENEURSHIP THEORY AND PRACTICE, Issue 1 2007Ronald K. Mitchell In this article, we take note of advances in the entrepreneurial cognition research stream. In doing so, we bring increasing attention to the usefulness of entrepreneurial cognition research. First, we offer and develop a central research question to further enable entrepreneurial cognition inquiry. Second, we present the conceptual background and some representative approaches to entrepreneurial cognition research that form the context for this question. Third, we introduce the articles in this Special Issue as framed by the central question and approaches to entrepreneurial cognition research, and suggest how they further contribute to this developing stream. Finally, we offer our views concerning the challenges and opportunities that await the next generation of entrepreneurial cognition scholarship. We therefore invite (and seek to enable) the growing community of entrepreneurship researchers from across multiple disciplines to further develop the "thinking,doing" link in entrepreneurship research. It is our goal to offer colleagues an effective research staging point from which they may embark upon many additional research expeditions and investigations involving entrepreneurial cognition. [source] Detecting the change of customer behavior based on decision tree analysisEXPERT SYSTEMS, Issue 4 2005Jae Kyeong Kim Abstract: Understanding and adapting to changes in customer behavior is an important aspect for survival in a continuously changing environment. This paper develops a methodology based on decision tree analysis to detect the change in classified customer segments automatically between two data sets collected over time. We first define three types of changes as the emerging pattern, the unexpected change and the added/perished rule. Then, similarity and difference measures are developed for rule matching to detect all types of change. Finally, the degree of change is developed to evaluate the amount of change. Our suggested methodology based on decision tree analysis in the change detection problem can be used in more structured situations in which the manager has a specific research question and it also detects the change of classification criteria in a dynamically changing environment. A Korean Internet shopping mall case is evaluated to represent the performance of our suggested methodology, and practical business implications for this methodology are also provided. We believe that the change detection problem and the suggested methodology will become increasingly important as more data mining applications are implemented. [source] Cash flow disaggregation and the prediction of future earningsACCOUNTING & FINANCE, Issue 1 2010Neal Arthur G11; G23 Abstract We examine the incremental information content of the components of cash flows from operations (CFO). Specifically the research question examined in this paper is whether models incorporating components of CFO to predict future earnings provide lower prediction errors than models incorporating simply net CFO. We use Australian data in this setting as all companies were required to provide information using the direct method during the sample period. We find that the cash flow components model is superior to an aggregate cash flow model in terms of explanatory power and predictive ability for future earnings; and that disclosure of non-core (core) cash flows components is (not) useful in both respects. Our results are of relevance to investors and analysts in estimating earnings forecasts, managers of firms in regulators' domains where choice is provided with respect to the disclosure of CFO and also to regulators' deliberations on disclosure requirements and recommendations. [source] Effect of forklift operation on lower back pain: An evidence-based approachHUMAN FACTORS AND ERGONOMICS IN MANUFACTURING & SERVICE INDUSTRIES, Issue 2 2008Heriberto Barriera Viruet Most studies on the occupational hazards associated with forklift operation have examined risks of fatalities and traumatic injuries. Few studies have examined the magnitude of risk of lower back pain. This research deals with an evidence-based approach designed to examine if there is a relationship between whole-body vibration and driver postures with lower back pain among forklift operators and to offer some recommendations to minimize the risk of lower back pain. To accomplish the study goal, an evidence-based approach was adopted from evidence-based medicine. The basic steps of this evidence-based approach were: (1) formulation of a clear research question from a worker-occupational problem; (2) search of the literature for the best evidence with which to answer the question; (3) critically appraise the evidence; and (4) implement useful findings in occupational health and safety practices. In addition, the metarelative risk was calculated and the biological plausibility between whole body vibration (WBV) and operator posture with lower back pain was investigated. Six observational articles satisfied the inclusion criteria adopted in this research. The methodological qualities of the published studies ranged from marginal to average. The metarelative risk was 2.1, indicating that operators exposed to driving forklifts are greater than twice the risk of those not exposed to driving forklifts to experience lower back pain. There are biological mechanisms by which WBV and operator postures could develop lower back pain. Some aspects of the work environment that influenced vibration are seat, speed, track, and tires. Awkward postures and static postures are affected by cab design, seat, time spent seated, and the task performed. It appears that there is a causal relationship between forklift operation and lower back pain. The evidence examined shows a strong association and consistency between all studies and this relationship is biologically plausible. It is recommended that intervention studies be conducted to determine the effectiveness of ergonomic controls. © 2008 Wiley Periodicals, Inc. [source] Self-awareness of mastery and improvability of entrepreneurial competence in small businesses in the agrifood sectorHUMAN RESOURCE DEVELOPMENT QUARTERLY, Issue 2 2010Thomas Lans An important assumption of entrepreneurial competence is that (at least part of) it can be learned and developed. However, human resources development (HRD) practices aimed at further strengthening and developing small-business owner,managers' entrepreneurial competence are complex and underdeveloped. A multisource assessment of owner,managers' entrepreneurial competence in a well-defined sector was conducted to provide an answer to the research question: How do self-assessments about mastery and improvability of entrepreneurial competence made by owner,managers relate to the same assessments made by significant others in the small-business work environment? The data show that owner,managers rate their own mastery of entrepreneurial competence significantly lower than internal assessors in their work environment do. Furthermore, the assessors indicate many possible areas for improvement of owner,managers' entrepreneurial competence. Nonetheless, mastery and improvability patterns differ considerably between the assessors. Multisource assessments as adopted in this study can help owner,managers raise their self-awareness, and consequently help them bypass some of their often costly trial-and-error learning. [source] Market Valuation of Research and Development Spending under Canadian GAAP,ACCOUNTING PERSPECTIVES, Issue 1 2004ANTONELLO CALLIMACI ABSTRACT Section 3450 of the Canadian Institute of Chartered Accountants (CICA) Handbook requires Canadian firms to capitalize development costs that meet certain criteria and to expense those that relate to research. International Accounting Standard (IAS) No. 38 favours a similar approach. In the United States, Statement of Financial Accounting Standard (SFAS) No. 2 recommends the immediate expensing of all research and development (R&D) spending. The only exception is SFAS No. 86, which requires software development costs to be capitalized when a product successfully passes a technological feasibility test. Consequently, the Canadian financial disclosure regime provides a rich setting for testing the market valuation of capitalized R&D. Our primary research question asks whether capitalized R&D provides useful information to market participants investing in Canadian firms. We use price-level and return models to assess the value relevance of capitalized R&D disclosed in the financial statements under Canadian GAAP. In line with expectations, using a price-level model, we find that capitalized R&D and R&D expense as disclosed in the financial statements provide information that is value relevant to market participants. However, we find that R&D capitalized during the year helps explain returns while R&D expense does not. Thus we conclude that the application of section 3450 of the CICA Handbook produces value-relevant information. [source] Proximity and inter-organizational collaboration: A literature reviewINTERNATIONAL JOURNAL OF MANAGEMENT REVIEWS, Issue 2 2006J. Knoben The proximity concept is used in many different ways in the literature. These dimensions of proximity are, however, defined and measured in many different (sometimes even contradictory) ways, show large amounts of overlap, and often are under- or over-specified. The goal of this paper is to specify the different dimensions of proximity relevant in inter-organizational collaboration more precisely and to provide definitions of these dimensions. The research presented contributes to reducing the ambiguity of the proximity concept as used in the literature. Based on the above, the following research question is addressed in this paper: ,Which dimensions of proximity are relevant in inter-organizational collaboration and how are they defined?' A systematic literature review is presented in order to disentangle the dimensions of the proximity concept. Based on this literature review, three dimensions of proximity relevant in inter-organizational collaboration are distinguished: geographical proximity, organizational proximity and technological proximity. Examples (case studies) from the literature are used to illustrate the current conceptual ambiguity as well as to clarify how the proposed dimensions of proximity reduce this conceptual ambiguity. [source] Husserl and Heidegger: Exploring the disparityINTERNATIONAL JOURNAL OF NURSING PRACTICE, Issue 1 2009Tracy McConnell-Henry RN BN GDN (Critical Care) MHSc (Nse Ed) PhD candidate MRCNA Introduced as an alternative to empirical science, phenomenology offers nursing an insightful means for understanding nursing phenomena specifically in relation to lived experiences. However, not all phenomenologies were created equal, a point which has left many a nursing researcher not only confused. Furthermore, this confusion might result in the choosing of a philosophical framework that is neither cognizant with the research question nor the epistemological lens through which the researcher operates. Drawing on common nursing examples to illustrate concepts, the authors closely examine and debate the disparities between Husserl's transcendental phenomenology and Heidegger's hermeneutic approach to phenomenology. The aim of the article is to demystify the dense language used and present the fundamental beliefs of each philosopher in a format that is accessible to novice phenomenologists. [source] Systematic review of the effectiveness of primary care nursingINTERNATIONAL JOURNAL OF NURSING PRACTICE, Issue 1 2009Helen Keleher This paper reports on a systematic review that sought to answer the research question: What is the impact of the primary and community care nurse on patient health outcomes compared with usual doctor-led care in primary care settings? A range of pertinent text-words with medical subject headings were combined and electronic databases were searched. Because of the volume of published articles, the search was restricted to studies with high-level evidence. Overall, 31 relevant studies were identified and included in the review. We found modest international evidence that nurses in primary care settings can provide effective care and achieve positive health outcomes for patients similar to that provided by doctors. Nurses are effective in care management and achieve good patient compliance. Nurses are also effective in a more diverse range of roles including chronic disease management, illness prevention and health promotion. Nevertheless, there is insufficient evidence about primary care nurses' roles and impact on patient health outcomes. [source] The Eviction of Critical Perspectives from Gentrification ResearchINTERNATIONAL JOURNAL OF URBAN AND REGIONAL RESEARCH, Issue 4 2006TOM SLATER Recent years have seen an extraordinary resurgence of interest in the process of gentrification, accompanied by a surge of articles published on the topic. This article looks at some recent literature , both scholarly and popular , and considers the reasons why the often highly critical perspectives on gentrification that we saw in earlier decades have dwindled. Whilst a number of reasons could be put forward, three in particular are discussed. First, the resilience of theoretical and ideological squabbles over the causes of gentrification, at the expense of examining its effects; second, the demise of displacement as a defining feature of the process and as a research question; and third, the pervasive influence of neoliberal urban policies of ,social mix' in central city neighbourhoods. It is argued that the ,eviction' of critical perspectives from a field in which they were once plentiful has serious implications for those at risk from gentrification, and that reclaiming the term from those who have sugarcoated what was not so long ago a ,dirty word' (Smith, 1996) is essential if political challenges to the process can be effective. [source] Help-seeking among Korean American women with urinary incontinenceINTERNATIONAL JOURNAL OF UROLOGICAL NURSING, Issue 2 2009Youngmi Kang ABSTRACT Background: Despite the availability of effective treatments, many women manage their urinary incontinence (UI) silently rather than seeking professional help. Delays in seeking help in effectively managing UI can lead to a worsening of the incontinence and in overall quality of life. Aims: The aim of this study was to explore the help-seeking behaviour (HSB) among Korean American women with UI. The following research question guied this study: is there any difference in HSB for UI according to severity of UI among Korean American woment with UI?. Methods: 149 community-dwelling Korean American women who are age 30 years and older and self-identified as being incontinent were invited to particpate in the study. Data collection was conducted in 12 Korean religious organizations. This study uses a correlation descriptive design by means of interviews. The HSB scale was used to measure the propensity ot help-seeking. Results: This study showed that the propensity of seeking help among Korean American women was lower than that of general population. It indicated that Korean women cope urinary symptoms nonmedical measures rather seeking professional help. The severity of UI is associated with help-seeking among Korean American women with UI. Conclusions: Health care providers need to be aware of low rates of seeking care among Korean women for this problem, and the need for further education in this area. [source] Virtual Experiments and Their Use in Teaching Experimental DesignINTERNATIONAL STATISTICAL REVIEW, Issue 3 2007Paul L. Darius Summary The ability to design experiments in an appropriate and efficient way is an important skill, but students typically have little opportunity to get that experience. Most textbooks introduce standard general-purpose designs, and then proceed with the analysis of data already collected. In this paper we explore a tool for gaining design experience: computer-based virtual experiments. These are software environments which mimic a real situation of interest and invite the user to collect data to answer a research question. Two prototype environments are described. The first one is suitable for a course that deals with screening or response surface designs, the second one allows experimenting with block and row-column designs. They are parts of a collection we developed called ENV2EXP, and can be freely used over the web. We also describe our experience in using them in several courses over the last few years. [source] Living with uncertainty: concept advancementJOURNAL OF ADVANCED NURSING, Issue 6 2007Janice Penrod Abstract Aim., This paper reports a study to demonstrate how the scientific understanding of the concept of uncertainty was advanced through a phenomenological study of living with uncertainty. Background., Techniques for concept analysis have evolved to subsume strategies for advancing a concept towards greater clarity and utility for research and practice. Recently, it has been argued that a clear delineation of techniques for concept analysis as separate and distinct from techniques of concept advancement is warranted. This article applies such delineated processes to demonstrate the advancement of the concept of uncertainty. Method., Concept analysis was used to establish an integrated understanding of the state of the science. Gaps in understanding were carefully analysed, resulting in the research question guiding the next phase of concept advancement: what is the nature of the lived experience of uncertainty? A phenomenological investigation of the experience of uncertainty among family caregivers was conducted. Then, using methods of template comparison, the conceptual attributes identified through the phenomenological study were compared and contrasted with the theoretical definition derived through concept analysis. Finally, a new conceptual definition of higher order abstraction, with greater pragmatic utility, was derived. Findings., Uncertainty is rooted in the individual's perception of outcomes or meaning of a situation. Such perceptions challenge one's sense of confidence and/or control to yield varied types and modes of uncertainty. Uncertainty is present oriented. Both cognitive and precognitive ways of knowing are influential in ascribing meaning, anticipating outcomes and adapting strategies. Conclusions., One's sense of confidence and sense of control are primary essences that determine the nature of the experience of uncertainty. The experience of living with uncertainty is dynamic, with fluctuations in the types and modes of uncertainty in response to precognitive and cognitive ways of knowing. Probabilistic paradigms preclude existential and situational modes of uncertainty for which probabilities cannot be appreciated. [source] Methodological issues in grounded theoryJOURNAL OF ADVANCED NURSING, Issue 6 2000John R. Cutcliffe RMN RGN BSc(Hons) Methodological issues in grounded theory Examination of the qualitative methodological literature shows that there appear to be conflicting opinions and unresolved issues regarding the nature and process of grounded theory. Researchers proposing to utilize this method would therefore be wise to consider these conflicting opinions. This paper therefore identifies and attempts to address four key issues, namely, sampling, creativity and reflexivity, the use of literature, and precision within grounded theory. The following recommendations are made. When utilizing a grounded method researchers need to consider their research question, clarify what level of theory is likely to be induced from their study, and then decide when they intend to access and introduce the second body of literature. They should acknowledge that in the early stages of data collection, some purposeful sampling appears to occur. In their search for conceptually dense theory, grounded theory researchers may wish to free themselves from the constraints that limit their use of creativity and tacit knowledge. Furthermore, the interests of researchers might be served by attention to issues of precision including, avoiding method slurring, ensuring theoretical coding occurs, and using predominantly one method of grounded theory while explaining and describing any deviation away from this chosen method. Such mindfulness and the resulting methodological rigour is likely to increase the overall quality of the inquiry and enhance the credibility of the findings. [source] Regression modelling of correlated data in ecology: subject-specific and population averaged response patternsJOURNAL OF APPLIED ECOLOGY, Issue 5 2009John Fieberg Summary 1.,Statistical methods that assume independence among observations result in optimistic estimates of uncertainty when applied to correlated data, which are ubiquitous in applied ecological research. Mixed effects models offer a potential solution and rely on the assumption that latent or unobserved characteristics of individuals (i.e. random effects) induce correlation among repeated measurements. However, careful consideration must be given to the interpretation of parameters when using a nonlinear link function (e.g. logit). Mixed model regression parameters reflect the change in the expected response within an individual associated with a change in that individual's covariates [i.e. a subject-specific (SS) interpretation], which may not address a relevant scientific question. In particular, a SS interpretation is not natural for covariates that do not vary within individuals (e.g. gender). 2.,An alternative approach combines the solution to an unbiased estimating equation with robust measures of uncertainty to make inferences regarding predictor,outcome relationships. Regression parameters describe changes in the average response among groups of individuals differing in their covariates [i.e. a population-averaged (PA) interpretation]. 3.,We compare these two approaches [mixed models and generalized estimating equations (GEE)] with illustrative examples from a 3-year study of mallard (Anas platyrhynchos) nest structures. We observe that PA and SS responses differ when modelling binary data, with PA parameters behaving like attenuated versions of SS parameters. Differences between SS and PA parameters increase with the size of among-subject heterogeneity captured by the random effects variance component. Lastly, we illustrate how PA inferences can be derived (post hoc) from fitted generalized and nonlinear-mixed models. 4.,Synthesis and applications. Mixed effects models and GEE offer two viable approaches to modelling correlated data. The preferred method should depend primarily on the research question (i.e. desired parameter interpretation), although operating characteristics of the associated estimation procedures should also be considered. Many applied questions in ecology, wildlife management and conservation biology (including the current illustrative examples) focus on population performance measures (e.g. mean survival or nest success rates) as a function of general landscape features, for which the PA model interpretation, not the more commonly used SS model interpretation may be more natural. [source] |