How does culture impinge upon managers' demeanor of earnings management? Evidence from cross-country analysis

We examine the impact of national culture on earnings. Specifically, we examine managers’ likelihood of using accrual or real earnings management and the role of culture on various attributes of earnings (accruals quality, persistence, smoothing, and predictability). We measure national culture using Hofstede’s six dimensions of culture (1984, 2001, and 2010). Using data from 36 countries during 1997-2018, we find that managers are likely to use both accruals and real earnings management in high power distance countries. In long-term oriented countries, managers are more likely to use real earnings management. In uncertainty avoidance countries, in high individualist countries, and in higher indulgent versus restraint countries, managers are less likely to use either type of earnings management. In masculine countries, managers tend to use lower accruals management rather and rely on production cost real earnings management. We also find the use of accruals management and the use of real earnings management are substitutes for each other. In addition, we are able to classify countries into four earnings quality groups based on the culture impact on the earnings attributes (primarily driven by accruals quality, predictability, and smoothing). Persistence is generally not significant in classifying countries by earnings attributes. Our findings indicate that a universal set of accounting standards is a challenging goal to achieve given the cultural diversity across countries. To improve the existing corporate governance framework and to ensure high quality and uniform financial statements, the enforcement of standards should be tailored to specific cultures, or at a minimum, corporate boards need to be more culturally diversified

Measuring Family Centred Care: Working with Children and Their Parents in a Tertiary Hospital

Rationale and aim: Family-centred care (FCC) is widely used in paediatrics, though no rigorous evidence for it exists. A growing body of qualitative research raises concerns about FCC, and health professionals’ attitudes to it. We measured attitudes to working with children and working with parents of hospitalised children held by nurses, doctors, allied health and ancillary staff at an Australian children’s hospital, using a validated questionnaire with two scores, one for working with children, one for working with parents, and demographic characteristics, and compared responses. Method: we recruited a randomized sample, and compared means of working with children and working with parents scores, using a Wilcoxon signed rank test p<0.0001. Mean differences by categories of demographics were estimated using ANOVA and median test compared the median scores.Results: respondents gave significantly more positive scores for working with children than parents. These were influenced by level of education, whether respondents were parents themselves, if they held senior positions, had worked with children for a long time, and held a paediatric qualification. Conclusions: paediatric health professionals view working with children in a more positive light than working with parents. However, if FCC was being implemented effectively, given its empahsis on the whole family as the unit of care, there would be no difference between working with children or their parents. This quantiative study supports the increasing body of qualitative research which highlights problems with this model. In addition, this study provides a way to measure FCC

Fuel Savings and Emission Reductions from Next-Generation Mobile Air Conditioning Technology in India: Preprint

This paper quantifies the mobile air-conditioning fuel consumption of the typical Indian vehicle, exploring potential fuel savings and emissions reductions these systems for the next generation of vehicles

Orchestration of renewable generation in low energy buildings and districts using energy storage and load shaping

There is increasing penetration of renewable generation in buildings and districts. There are challenges in making the effective use of this generation. The objective of the ORIGIN project (Orchestration of Renewable Integrated Generation In Neighborhoods) is to shape loads so that the fraction of energy consumed that is from local renewable generation is maximized, and energy imported from outside sources is minimized. This paper presents the overall approach taken in the ORIGIN project and explores building physics aspects of solar thermal storage system orchestration. The case study districts are briefly introduced and characteristics of their generation, buildings, districts and shiftable loads described. The orchestration approach taken in ORIGIN is then presented. At the core of the ORIGIN system is the orchestration algorithm which generates informational and control outputs to shape future loads to best meet the objectives. The model based approach used to quantify thermal and electrical load shifting opportunities for pre-charging, coasting or avoiding loads, while meeting thermal comfort and other demands, is described using a solar thermal storage system as an example. The future steps for the ORIGIN project; retrofit of the ORIGIN system into existing districts and potential for other future applications is briefly discussed

From evidence to action: applying gender mainstreaming to pay gaps in the Welsh public sector

Progress on reducing gender disparities remains painfully slow, despite efforts to identify the determinants of gender pay gaps and specify size and shape. Recent studies highlight the need for a more nuanced account of the way that public policy shapes organizational responses and insights into the types of organizational practices that diminish pay disparities. In response, this research reports on an action research intervention in three large Welsh public organizations, subject to a unique statutory equality duty. Data demonstrate how an evidence‐based gender mainstreaming approach facilitated the development of a ‘no blame’ strategy, which legitimized organizational proactivity through collaborative and empowering change management processes. The research contributes to the study of gender pay gaps by demonstrating that gender mainstreaming, with facilitative local conditions and supportive public policy, shapes action on gender segregation, with particular success in women's low‐paid employment. Conclusions highlight theoretical and policy implications arising from the research

Surveillance of RNase P, PMMoV, and CrAssphage in wastewater as indicators of human fecal concentration across urban sewer neighborhoods, Louisville, Kentucky

Wastewater surveillance has been widely used as a supplemental method to track the community infection levels of severe acute respiratory syndrome coronavirus 2. A gap exists in standardized reporting for fecal indicator concentrations, which can be used to calibrate the primary outcome concentrations from wastewater monitoring for use in epidemiological models. To address this, measurements of fecal indicator concentration among wastewater samples collected from sewers and treatment centers in four counties of Kentucky (N = 650) were examined. Results from the untransformed wastewater data over 4 months of sampling indicated that the fecal indicator concentration of human ribonuclease P (RNase P) ranged from 5.1 × 101 to 1.15 × 106 copies/ml, pepper mild mottle virus (PMMoV) ranged from 7.23 × 103 to 3.53 × 107 copies/ml, and cross-assembly phage (CrAssphage) ranged from 9.69×103 to 1.85×108 copies/ml. The results showed both regional and temporal variability. If fecal indicators are used as normalization factors, knowing the daily sewer system flow of the sample location may matter more than rainfall. RNase P, while it may be suitable as an internal amplification and sample adequacy control, has less utility than PMMoV and CrAssphage as a fecal indicator in wastewater samples when working at different sizes of catchment area. The choice of fecal indicator will impact the results of surveillance studies using this indicator to represent fecal load. Our results contribute broadly to an applicable standard normalization factor and assist in interpreting wastewater data in epidemiological modeling and monitoring

Library 2.0: the effectiveness of social media as a marketing tool for libraries in educational institutions

In an attempt to market their services and connect with potential users, and particularly young people, many libraries are opening accounts on social media platforms. Research suggests a contradiction between the advice relating to marketing and that regarding the use of social media in libraries, with the former emphasising the importance of the user at the centre of all considerations and the latter placing library staff as central to decisions. In this work we attempt to re-address this imbalance by surveying the current state of library activity on Twitter and, by means of questionnaires, investigate the experiences and motivations of librarians (n=58) in using social media and whether students (n=498) are willing to engage with the library in this manner and why. Our findings confirm that libraries in the sector are indeed struggling to foster interest in their social media activities and go some way to understanding why this is so, leading to a number of conclusions and recommendations for practitioners

Acceptability and usage patterns of an image analysis workstation.

Critical to the successful deployment and use ofnew computer systems is the acceptance of the system by the users, i.e., the clinicians. We describe a study which evaluated, in an experimental setting, the potential acceptability of an image analysis workstation for radiation therapy. The acceptability and usage patterns were measured using semistructured questionnaires and maintaining logs of user interactions. The results ofthe study showed that the radiation oncologists, who were the subjects for the study, perceived the workstation as acceptable. The results also suggested several areas for improvement of workstation that could increase its acceptance in the clinical setting