Abusive supervision and organizational citizenship behaviors: An examination of potential boundary conditions: Working paper series--09-11

This study focuses on the boundary conditions of the relationship between abusive supervision and organizational citizenship behaviors (OCBs). Previous research has shown that employees reciprocate for abusive supervision by withholding discretionary OCBs (for a full review, see Tepper, 2007). This work contributes to the abusive supervision research by adding two important moderating variables, namely dyadic duration and satisfaction with pay. Results indicate that the negative relationship between abusive supervision and OCBs is more pronounced when employees have been supervised by a particular manager for a longer period of time and when employees are less satisfied with their compensation

How does person-organization fit affect behavioral and attitudinal outcomes? Working paper series--09-01

While a significant amount of research has investigated the relationship between person-organization fit (P-O fit) and multiple individual outcomes, potential mediators of these relationships have been studied less frequently. This study explores psychological empowerment as mediating the relationship between P-O fit and two individual-level outcomes: in-role performance and intention to turnover. Structural equation modeling results suggest that psychological empowerment partially mediates the P-O fit's relationships with intention to turnover and in-role performance

Perspective taking and transformational leadership: Working paper series--08-07

This exploratory study examined potential relationships between a supervisor's perspective taking within a given supervisor/subordinate dyad and assessments of that supervisor's leadership style. Specifically, the notion is put forth that elements of leadership style relating to the quality of the interpersonal relationship between a supervisor and subordinate should be related to the degree to which a supervisor takes the perspective of their subordinate. Two subscales of the Multifactor Leadership Questionnaire were found to correlate with supervisor dyad-specific perspective taking, namely intellectual stimulation and individual consideration

Characterization of Navassa National Wildlife Refuge: A preliminary report for NF-06-05 (NOAA ship "Nancy Foster", April 18-30, 2006)

Navassa is a small, undeveloped island in the Windward Passage between Jamaica and Haiti. It was designated a National Wildlife Refuge under the jurisdiction of the U.S. Fish and Wildlife Service in 1999, but the remote location makes management and enforcement challenging, and the area is regularly fished by artisanal fishermen from Haiti. In April 2006, the NOAA Center for Coastal Fisheries and Habitat Research conducted a research cruise to Navassa. The cruise produced the first high-resolution multibeam bathymetry for the area, which will facilitate habitat mapping and assist in refuge management. A major emphasis of the cruise was to study the impact of Haitian fishing gear on benthic habitats and fish communities; however, in 10 days on station only one small boat was observed with five fishermen and seven traps. Fifteen monitoring stations were established to characterize fish and benthic communities along the deep (28-34 m) shelf, as these areas have been largely unstudied by previous cruises. The fish communities included numerous squirrelfishes, triggerfishes, and parrotfishes. Snappers and grouper were also present but no small individuals were observed. Similarly, conch surveys indicated the population was in low abundance and was heavily skewed towards adults. Analysis of the benthic photoquadrats is currently underway. Other cruise activities included installation of a temperature logger network, sample collection for stable isotope analyses to examine trophic structure, and drop camera surveys to ground-truth habitat maps and overhead imagery. (PDF contains 58 pages

Fraud on Any Market

Claims of securities fraud had historically failed because investors seldom rely on false or misleading statements when transacting securities. To bolster confidence in securities markets, the U.S. Supreme Court adopted a doctrine called “fraud-on-the-market” so that duped investors can show detrimental reliance without ever encountering the fraudulent statements. The doctrine assumes that a stock’s price reflects all material information, meaning that an investor who bought tainted stock has constructively relied on the fraud. Fraud-on-the-market is not only unavailable in other markets but is also embattled within securities law. The doctrine has endured volleys of criticisms about whether markets actually absorb information, leading critics to believe that the Supreme Court would eliminate it in 2014. The Court did not. In light of persistent questions about whether the doctrine reflects reality or has outlived its purpose, our empirical research tests fraud-on-the-market’s viability by investigating sports gambling: we find that the doctrine provides a sound remedy for investors in any market. The sports wagering market operates like others in which defrauded individuals have historically failed to support their fraud claims due to a lack of reliance. We show that securities and gambling markets suffer from many of the same frailties. Chief among them is that both investors and bettors place money in markets where they lack information about deception, cheating, and fraud. And like investors rely on prices affected by fraud, gamblers reference wagering information based on the playing field: if deception enables a team to fare better or worse, this skews the betting lines on which gamblers rely. The difference between these markets, though, is that investors enjoy a body of securities law to condemn fraud. We first argue that fraud-on-the-market would benefit most types of investable markets like sports gambling and support the doctrine in the securities context. Despite criticisms of the doctrine, our analysis shows that fraud creates the presumption of distorted prices. Second, the money wagered via sports betting and daily fantasy sports (DFS) would generate damages such that leagues would better maintain a competitive environment, boosting sports integrity akin to how securities regulations provide market protections. Also, our argument recognizes the inequity of denying sports bettors and DFS users a remedy. Whereas the leagues had traditionally benefited from gambling indirectly, today, the NFL, NHL, MLB, and NBA have partnered with DFS and other gambling industry companies. Since the leagues now benefit directly from gambling, and lucratively so, they should owe their fans a truly competitive landscape

Incorporating Sarbanes-Oxley Into A College Accounting Curriculum: Lessons Learned

This paper attempts to identify the ways and give examples of how Sarbanes-Oxley compliance can be taught in real time using the SAP R/3 system and the many lessons derived from the experience. The Sarbanes-Oxley Act significantly impacts CEO’s, CFO’s and public accountants. It also applies to all levels of management. Organizations and their managers need to recognize the significance of Sarbanes-Oxley compliance as well as the benefits it can provide. These benefits include reliability of the financial statements, quality of reporting, and also the opportunity to review a company’s processes and enhance the efficiency of all financial and operating departments. Integrating SAP technology into the classroom has been one of the primary initiatives of the Department of Accounting, a signature program at Saint Joseph’s University, in Philadelphia, Pennsylvania.  The implementation and roll-out process has covered a variety of areas from navigation to key business processes and accounting within SAP R/3.  With the evolution of the Sarbanes-Oxley Act and the need for compliance within a company, the department decided that students should be given exposure on how to use SAP R/3 to conduct 404 walkthroughs in consonance with the Sarbanes-Oxley initiatives. Due to the integrative nature of SAP technology the system is best able to conduct audit processes and create exception reports needed to identify material weaknesses and deficiencies

Accounting Choice, Home Bias, and U.S. Investment in Non-U.S. Firms

This paper examines the relation between accounting choice and U.S. institutional investor ownership in non-U.S. firms. We predict that U.S. investors exhibit home bias in their preference for accounting methods conforming to U.S. Generally Accepted Accounting Principles (GAAP) because such methods are more familiar, reduce information processing costs, and are perceived as higher quality. We find that firms exhibiting higher levels (changes) of U.S. GAAP conformity have greater levels (changes) of U.S. institutional ownership. Lead-lag regressions suggest that increases in U.S. GAAP conformity precede increases in U.S. investment, but changes in U.S. institutional holdings do not precede changes in accounting methods. We also find that the positive relation between U.S. GAAP conformity and U.S. investment holds regardless of a firm\u27s visibility to U.S. investors (e.g., American Depositary Receipt listing, stock index membership, analyst following, firm size). However, we find that U.S. GAAP conformity has a significantly greater impact among firms already visible to U.S. investors

Suppresion of Electron Yield With Carbon Nanotube Forests: A Case Study

Electron emission of carbon nanotube (CNT) forests grown on silicon substrates was measured to investigate possible electron yield suppression due to the composition and morphology of CNT forests. CNT forests are vertically-oriented tubular formations of graphitic carbon grown on a substrate; these have been widely investigated for their extreme properties in optical, electrical, and mechanical aspects of physics and material sciences. CNT coatings are good candidates for yield reduction, in analogy with the near-ideal blackbody optical properties of CNT forests. Carbon with its low atomic number has an inherent low yield due to its low density of bulk electrons. Furthermore, the large aspect ratio of this vertically-aligned CNT allows for easy penetration of the high energy incident electrons, but enhanced recapture of lower-energy secondary electrons due to their wider angular distribution of emission. Total (TEY), secondary (SEY) and backscattered (BSEY) yield curves using 15 eV to 30 keV electron beams, along with energy emission spectra, were acquired for three CNT forest samples to determine the extent of yield suppression of the substrate due to the CNT forests [Wood, 2018]