A VIEW INTO RECIPROCITY: LITERATURE REVIEW, MEASUREMENT DESIGN, AND EXPERIMENT

The purpose of this paper is to discuss reciprocity and the role it plays in helping us understand interactions between parties in accounting settings. The concept of reciprocity states that individuals will reward kind behaviors and punish unkind behaviors. (Fisher et al. 2015; Fehr and Gächter 2000; Fehr and Gächter 1997). When trying to trace the origins of the theory of reciprocity, it is useful to track the initial constructs on which it is built from various literary sources. This process contributes to developing an understanding of how reciprocity is used to explain behaviors in the workplace. The notion of reciprocity has a long history and is defined in many iterations of social literature dating back to ancient philosophers. Roman politician Cicero, for example, stated: “there is no duty more indispensable than that of returning a kindness” and “all men distrust one forgetful of a benefit” (Gouldner 1960). This early philosophical sentiment exemplifies the integral role positive reciprocity plays in society and the potential avarice an individual may encounter when not returning positive actions with displays of positive reciprocity. Through this review, I gather literature that builds on the concept of reciprocity. I organize commonly found themes and organize settings previously used to focus on the multiple constructs to build upon reciprocity

An Investigation of Monitoring Frequency and Slack Allowance on Reporting Honesty

Businesses that use participative budgeting commonly face the problem of subordinates introducing budgetary slack into the planning process in a manner that harms the organization. This study examines budgetary reporting behavior in response to two key features of a monitoring system, the frequency of monitoring (increasing versus decreasing) and thresholds in a monitoring system that determine an allowable level of budgetary slack (low versus high slack allowance). Based on prior theory and literature, we develop hypotheses and research questions regarding the effects of these monitoring features on subordinates’ slack creation. We test our predictions in a multiple-round experimental setting that uses economic incentives. Participants’ actions are consistent with the strategic creation of slack to maximize wealth (to the extent permitted given the constraints of the monitoring system) rather than preferences for honesty. Of the monitoring systems imposed, a low slack allowance combined with high monitoring frequency that decreases over time is most effective in reducing slack creation

Responding to Cybersecurity Challenges: Securing Vulnerable U.S. Emergency Alert Systems

Emergency alert systems (EASs) in the United States (US) form part of the nation’s critical infrastructure. These systems rely on aging platforms and suffer from a fragmented interconnected network of partnerships. Some EASs have an easily identifiable vulnerability: one can access their management website via the Internet. Authorities must secure these systems quickly. Other concerns also exist, such as the lack of policies for reporting vulnerabilities. To begin to assess EASs in the US, we used Shodan to evaluate the availability of these websites in six southeastern states. We found 18 such websites that one could access via the Internet and that required only requiring user credentials to login into. Next, we searched for published policies on reporting vulnerabilities; we found no vulnerability-disclosure policies for any system we identified. To identify, prioritize, and address EAS vulnerabilities, we present a list of technical and management strategies to reduce cybersecurity threats. We recommend integrated policies and procedures at all levels of the public-private-government partnerships and system resilience as lines of defense against cybersecurity threats. By implementing these strategies, EASs in the US will be positioned to update critical infrastructure, notify groups of emergencies, and ensure the distribution of valid and reliable information to at-risk populations

Development of a modular and scalable data acquisition system for calorimeters at a linear collider

A data acquisition (DAQ) system has been developed which will read out and control calorimeters serving as prototype systems for a future detector at an electron-positron linear collider. This is a modular, flexible and scalable DAQ system in which the hardware and signals are standards-based, using FPGAs and serial links. The idea of a backplaneless system was also pursued with a commercial development board housed in a PC and a chain of concentrator cards between it and the detector forming the basis of the system. As well as describing the concept and performance of the system, its merits and disadvantages are discussed.Comment: 12 pages, 6 figures, accepted by JINST. Version updated accounting for comments from journal referee

Effects of air pollution and the introduction of the London Low Emission Zone on the prevalence of respiratory and allergic symptoms in schoolchildren in East London: a sequential cross-sectional study

The adverse effects of traffic-related air pollution on children’s respiratory health have been widely reported, but few studies have evaluated the impact of traffic-control policies designed to reduce urban air pollution. We assessed associations between traffic-related air pollutants and respiratory/allergic symptoms amongst 8–9 year-old schoolchildren living within the London Low Emission Zone (LEZ). Information on respiratory/allergic symptoms was obtained using a parent-completed questionnaire and linked to modelled annual air pollutant concentrations based on the residential address of each child, using a multivariable mixed effects logistic regression analysis. Exposure to traffic-related air pollutants was associated with current rhinitis: NOx (OR 1.01, 95% CI 1.00–1.02), NO2 (1.03, 1.00–1.06), PM10 (1.16, 1.04–1.28) and PM2.5 (1.38, 1.08–1.78), all per μg/m3 of pollutant, but not with other respiratory/allergic symptoms. The LEZ did not reduce ambient air pollution levels, or affect the prevalence of respiratory/allergic symptoms over the period studied. These data confirm the previous association between traffic-related air pollutant exposures and symptoms of current rhinitis. Importantly, the London LEZ has not significantly improved air quality within the city, or the respiratory health of the resident population in its first three years of operation. This highlights the need for more robust measures to reduce traffic emissions

A novel use of honey's aggregation approach to the analysis of repertory grids

This paper examines and appraises a novel approach to generating shared group constructs through aggregative analysis: the application of Honey’s aggregation procedure to repertory grid technique (RGT) data. Revisiting Personal Construct Theory’s underlying premises and adopting a social constructivist epistemology, we argue that, whilst “implicit theories” of the world, elicited via RGT, are unique to individuals, the constructs on which they are founded may be shared collectively. Drawing on a study of workplace performance, we outline a protocol for this novel use of Honey’s (1979a; 1979b) approach demonstrating how it can be utilized to generate shared constructs inductively to facilitate theory building. We argue that, unlike other grid aggregation processes, the approach does not compromise data granularity, offering a useful augmentation to traditional idiographic approaches examining individual-level constructs only. This approach appears especially suited to addressing complex and implicit topics, where individuals struggle to convey thoughts and ideas

The Race to Leadership Effectiveness: A Study on School Organization for High and Low Performing Georgia Schools

With the adoption of such initiatives as No Child Left Behind (NCLB), Common Core State Standards (CCSS), and the College and Career Readiness Performance Index (CCRPI), there is increasing pressure for students to meet and exceed performance expectations. This is easier said than done, especially given that not all organizational structures are helpful to student performance. A quantitative, correlational study was done to determine the relationship between school organization and school performance within Georgia schools. Subgroup comparisons between high and low performing schools were included in analyses. Results showed that high organizational effectiveness was associated with high student performance outcomes. High performing schools had significantly higher organizational effectiveness than low performing schools. The findings of this study help teachers, administrators, and policy makers determine essential organizational themes that help students succeed. The use of positive organizational characteristics is encouraged in order for students to have much better success moving forward

Continuity Culture: A Key Factor for Building Resilience and Sound Recovery Capabilities

This article investigates the extent to which Jordanian service organizations seek to establish continuity culture through testing, training, and updating of their business continuity plans. A survey strategy was adopted in this research. Primary and secondary data were used. Semistructured interviews were conducted with five senior managers from five large Jordanian service organizations registered with the Amman Stock Exchange. The selection of organizations was made on the basis of simple random sampling. Interviews targeted the headquarters only in order to obtain a homogenous sample. Three out of five organizations could be regarded as crisis prepared and have better chances for recovery. The other two organizations exhibited characteristics of standard practice that only emphasizes the recovery aspect of business continuity management (BCM), while paying less attention to establishing resilient cultures and embedding BCM. The findings reveal that the ability to recover following major incidents can be improved by embedding BCM in the culture of the organization and by making BCM an enterprise-wide process. This is one of few meticulous studies that have been undertaken in the Middle East and the first in Jordan to investigate the extent to which service organizations focus on embedding BCM in the organizational culture

CIV Emission and the Ultraviolet through X-ray Spectral Energy Distribution of Radio-Quiet Quasars

In the restframe UV, two of the parameters that best characterize the range of emission-line properties in quasar broad emission-line regions are the equivalent width and the blueshift of the CIV line relative to the quasar rest frame. We explore the connection between these emission-line properties and the UV through X-ray spectral energy distribution (SED) for radio-quiet (RQ) quasars. Our sample consists of a heterogeneous compilation of 406 quasars from the Sloan Digital Sky Survey and Palomar-Green survey that have well-measured CIV emission-line and X-ray properties (including 164 objects with measured Gamma). We find that RQ quasars with both strong CIV emission and small CIV blueshifts can be classified as "hard-spectrum" sources that are (relatively) strong in the X-ray as compared to the UV. On the other hand, RQ quasars with both weak CIV emission and large CIV blueshifts are instead "soft-spectrum" sources that are (relatively) weak in the X-ray as compared to the UV. This work helps to further bridge optical/soft X-ray "Eigenvector 1" relationships to the UV and hard X-ray. Based on these findings, we argue that future work should consider systematic errors in bolometric corrections (and thus accretion rates) that are derived from a single mean SED. Detailed analysis of the CIV emission line may allow for SED-dependent corrections to these quantities.Comment: AJ, in press; 39 pages, 11 figures, 3 table