The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates

In an experiment including experienced managers, we investigate how supervisor and subordinate narcissism influence a supervisor’s review of a subordinate’s accounting estimate. While narcissistic supervisors express greater liking for narcissistic subordinates (narcissistic tolerance), they nonetheless reject and revise the accounting estimates of narcissistic subordinates to a greater extent than they reject estimates of non‐narcissistic subordinates (narcissistic hypocrisy), even when doing so inhibits the supervisor’s ability to reach a profit target. Our findings contribute to extant research in accounting and psychology. We demonstrate that narcissistic hypocrisy extends beyond the evaluation of others and alters narcissists’ willingness to rely on other narcissists in a meaningful financial reporting decision. We also find that narcissistic hypocrisy is robust across age, gender, and supervisory experience.RÉSUMÉLe rôle de l’hypocrisie narcissique dans l’élaboration d’estimations comptablesLes auteurs mènent auprès de gestionnaires chevronnés une expérience visant à déterminer en quoi le narcissisme des supérieurs et des subalternes influe sur l’examen auquel les supérieurs soumettent les estimations comptables des subalternes. Bien que les supérieurs narcissiques semblent apprécier davantage les subalternes narcissiques (tolérance narcissique), ils rejettent et révisent néanmoins les estimations des subalternes narcissiques plus souvent qu’ils ne rejettent les estimations des subalternes non narcissiques (hypocrisie narcissique), même lorsque cette décision nuit à leur capacité d’atteindre un objectif de profit. Les résultats de l’étude viennent enrichir les recherches existantes en comptabilité et en psychologie. Les auteurs démontrent que l’hypocrisie narcissique s’étend au‐delà de l’évaluation d’autrui et modifie la mesure dans laquelle les narcissiques sont disposés à s’appuyer sur d’autres narcissiques dans une décision importante en matière d’information financière. Ils observent également que leurs conclusions quant à l’hypocrisie narcissique persistent quels que soient l’-ge, le sexe et l’expérience de supervision.Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/155911/1/care12552-sup-0001-SupInfo.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/155911/2/care12552.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/155911/3/care12552_am.pd

Aggregates of bacteriophage 0305φ8-36 seed future growth

Lytic bacteriophage 0305φ8-36 forms visually observed aggregates during plaque formation. Aggregates intrinsically lower propagation potential. In the present study, the following observations indicate that lost propagation potential is regained with time: (1) Aggregates sometimes concentrate at the edge of clear plaques. (2) A semi-clear ring sometimes forms beyond the plaques. (3) Formation of a ring is completely correlated with the presence of aggregates at the same angular displacement along the plaque edge. To explain this aggregate-derived lowering/raising of propagation potential, the following hypothesis is presented: Aggregation/dissociation of bacteriophage of 0305φ8-36 is a selected phenomenon that evolved to maintain high host finding rate in a trade-off with maintaining high rate of bacteriophage progeny production. This hypothesis explains ringed plaque morphology observed for other bacteriophages and predicts that aggregates will undergo time-dependent change in structure as propagation potential increases. In support, fluorescence microscopy reveals time-dependent change in the distance between resolution-limited particles in aggregates

Extrasolar planetary dynamics with a generalized planar Laplace-Lagrange secular theory

The dynamical evolution of nearly half of the known extrasolar planets in multiple-planet systems may be dominated by secular perturbations. The commonly high eccentricities of the planetary orbits calls into question the utility of the traditional Laplace-Lagrange (LL) secular theory in analyses of the motion. We analytically generalize this theory to fourth-order in the eccentricities, compare the result with the second-order theory and octupole-level theory, and apply these theories to the likely secularly-dominated HD 12661, HD 168443, HD 38529 and Ups And multi-planet systems. The fourth-order scheme yields a multiply-branched criterion for maintaining apsidal libration, and implies that the apsidal rate of a small body is a function of its initial eccentricity, dependencies which are absent from the traditional theory. Numerical results indicate that the primary difference the second and fourth-order theories reveal is an alteration in secular periodicities, and to a smaller extent amplitudes of the planetary eccentricity variation. Comparison with numerical integrations indicates that the improvement afforded by the fourth-order theory over the second-order theory sometimes dwarfs the improvement needed to reproduce the actual dynamical evolution. We conclude that LL secular theory, to any order, generally represents a poor barometer for predicting secular dynamics in extrasolar planetary systems, but does embody a useful tool for extracting an accurate long-term dynamical description of systems with small bodies and/or near-circular orbits.Comment: 14 pages, 12 figures, 1 table, accepted for publication in Ap

Sensitivity of genomic selection to using different prior distributions

Genomic selection describes a selection strategy based on genomic estimated breeding values (GEBV) predicted from dense genetic markers such as single nucleotide polymorphism (SNP) data. Different Bayesian models have been suggested to derive the prediction equation, with the main difference centred around the specification of the prior distributions

Connections Between Local and Global Turbulence in Accretion Disks

We analyze a suite of global magnetohydrodynamic (MHD) accretion disk simulations in order to determine whether scaling laws for turbulence driven by the magnetorotational instability, discovered via local shearing box studies, are globally robust. The simulations model geometrically-thin disks with zero net magnetic flux and no explicit resistivity or viscosity. We show that the local Maxwell stress is correlated with the self-generated local vertical magnetic field in a manner that is similar to that found in local simulations. Moreover, local patches of vertical field are strong enough to stimulate and control the strength of angular momentum transport across much of the disk. We demonstrate the importance of magnetic linkages (through the low-density corona) between different regions of the disk in determining the local field, and suggest a new convergence requirement for global simulations -- the vertical extent of the corona must be fully captured and resolved. Finally, we examine the temporal convergence of the average stress, and show that an initial long-term secular drift in the local flux-stress relation dies away on a time scale that is consistent with turbulent mixing of the initial magnetic field.Comment: 8 Pages, 7 Figures ApJ, In Pres

Propagating the missing bacteriophages: a large bacteriophage in a new class

The number of successful propagations/isolations of soil-borne bacteriophages is small in comparison to the number of bacteriophages observed by microscopy (great plaque count anomaly). As one resolution of the great plaque count anomaly, we use propagation in ultra-dilute agarose gels to isolate a Bacillus thuringiensis bacteriophage with a large head (95 nm in diameter), tail (486 × 26 nm), corkscrew-like tail fibers (187 × 10 nm) and genome (221 Kb) that cannot be detected by the usual procedures of microbiology. This new bacteriophage, called 0305φ8-36 (first number is month/year of isolation; remaining two numbers identify the host and bacteriophage), has a high dependence of plaque size on the concentration of a supporting agarose gel. Bacteriophage 0305φ8-36 does not propagate in the traditional gels used for bacteriophage plaque formation and also does not produce visible lysis of liquid cultures. Bacteriophage 0305φ8-36 aggregates and, during de novo isolation from the environment, is likely to be invisible to procedures of physical detection that use either filtration or centrifugal pelleting to remove bacteria. Bacteriophage 0305φ8-36 is in a new genomic class, based on genes for both structural components and DNA packaging ATPase. Thus, knowledge of environmental virus diversity is expanded with prospect of greater future expansion

PCR-Directed Formation of Viral Hybridsin Vitro

AbstractWhen constructing viruses that have desired hybrid phenotypes, anticipated difficulties include the nonviability of many, possibly most, of the hybrid genomes that can be constructed by incorporation of DNA fragments. Therefore, many different hybrid genomes may have to be constructed in order to find one that is viable. To perform this combinatorial work in a single experiment, we have used bacteriophage T7-infected cell extracts to transfer DNAin vitro.In an extract, we have incubated T7 DNA, together with DNA obtained by polymerase chain reaction (PCR) amplification of the gene (gene 17) for the tail fiber of the T7-related bacteriophage, T3. Afterin vitropackaging of DNA in the extract, hybrid progeny bacteriophage were detected by probing with a T3-specific oligonucleotide; hybrids are found at a frequency of 0.1%. By determination of the nucleotide sequence of the entire gene 17 of 14 independently isolated hybrids, both right and left ends of the PCR fragment are found to be truncated in all hybrids. For all 14 hybrids, the right end is in the same location; the left end is found at 3 different locations. The nonrandom location of the ends is explained by selection among different inserts for viability; that is, most of the hybrid genomes are nonviable. Some hybrids acquire from T3 the desirable phenotype of nonadherence to agarose gels during agarose gel electrophoresis

Genome position specific priors for genomic prediction

<p>Abstract</p> <p>Background</p> <p>The accuracy of genomic prediction is highly dependent on the size of the reference population. For small populations, including information from other populations could improve this accuracy. The usual strategy is to pool data from different populations; however, this has not proven as successful as hoped for with distantly related breeds. BayesRS is a novel approach to share information across populations for genomic predictions. The approach allows information to be captured even where the phase of SNP alleles and casuative mutation alleles are reversed across populations, or the actual casuative mutation is different between the populations but affects the same gene. Proportions of a four-distribution mixture for SNP effects in segments of fixed size along the genome are derived from one population and set as location specific prior proportions of distributions of SNP effects for the target population. The model was tested using dairy cattle populations of different breeds: 540 Australian Jersey bulls, 2297 Australian Holstein bulls and 5214 Nordic Holstein bulls. The traits studied were protein-, fat- and milk yield. Genotypic data was Illumina 777K SNPs, real or imputed.</p> <p>Results</p> <p>Results showed an increase in accuracy of up to 3.5% for the Jersey population when using BayesRS with a prior derived from Australian Holstein compared to a model without location specific priors. The increase in accuracy was however lower than was achieved when reference populations were combined to estimate SNP effects, except in the case of fat yield. The small size of the Jersey validation set meant that these improvements in accuracy were not significant using a Hotelling-Williams t-test at the 5% level. An increase in accuracy of 1-2% for all traits was observed in the Australian Holstein population when using a prior derived from the Nordic Holstein population compared to using no prior information. These improvements were significant (P<0.05) using the Hotelling Williams t-test for protein- and fat yield.</p> <p>Conclusion</p> <p>For some traits the method might be advantageous compared to pooling of reference data for distantly related populations, but further investigation is needed to confirm the results. For closely related populations the method does not perform better than pooling reference data. However, it does give an increased accuracy compared to analysis based on only one reference population, without an increased computational burden. The approach described here provides a general setup for inclusion of location specific priors: the approach could be used to include biological information in genomic predictions.</p

Mode transitions in a model reaction-diffusion system driven by domain growth and noise

Pattern formation in many biological systems takes place during growth of the underlying domain. We study a specific example of a reaction–diffusion (Turing) model in which peak splitting, driven by domain growth, generates a sequence of patterns. We have previously shown that the pattern sequences which are presented when the domain growth rate is sufficiently rapid exhibit a mode-doubling phenomenon. Such pattern sequences afford reliable selection of certain final patterns, thus addressing the robustness problem inherent of the Turing mechanism. At slower domain growth rates this regular mode doubling breaks down in the presence of small perturbations to the dynamics. In this paper we examine the breaking down of the mode doubling sequence and consider the implications of this behaviour in increasing the range of reliably selectable final patterns

BACK TO THE FUTURE: FACILITATING ASSESSMENT DESIGN, COLLABORATION, AND OUTCOMES ALIGNMENT WITH AN ASSESSMENT FRAMEWORK

Aligning assessment questions to content and process variables is a collaborative activity. Robust practice requires participants to first make an individual judgement about the alignment, and then share their judgements and adjust them to work towards building consensus. In this workshop, attendees will participate in an interactive activity using the Australian Council for Educational Research's Swift platform to judge exam questions against the content and process variables of an assessment framework and then build consensus as a group. This will inform academics how they can use the framework in their own practice and within their own institution. People from any disciplinary background are welcome to join us. We will be using life science example questions, but it will only be necessary to understand the intent of the question, not be able to answer it