Fairness of performance evaluation procedures and job satisfaction: the role of outcome-based and non-outcome based effects

Prior management accounting studies on fairness perceptions have overlooked two important issues. First, no prior management accounting studies have investigated how procedural fairness, by itself, affects managers' job satisfaction. Second, management accounting researchers have not demonstrated how conflicting theories on procedural fairness can be integrated and explained in a coherent manner. Our model proposes that fairness of procedures for performance evaluation affects job satisfaction through two distinct processes. The first is out-come-based through fairness of outcomes (distributive fairness). The second is non-outcome-based through trust in superior and organisational commitment. Based on a sample of 110 managers, the results indicate that while procedural fairness perceptions affect job satisfaction through both processes, the non-outcome-based process is much stronger than the outcome-based process. These results may be used to develop a unified theory on procedural fairness effects

Neutrality of narrative discussion in annual reports of UK listed companies

This paper reports the results of an investigation into the neutrality of the narrative discussion of financial performance and position, as evidenced in 179 annual reports of UK listed companies. Neutrality of narrative discussion was determined by comparing the average proportions of good and bad news contained in the narrative and statutory accounts sections of the annual reports. The results of a comparison of the proportion of good news in the two sections of the annual reports suggest that the narrative sections contained a significantly higher proportion of good news than the statutory accounts sections. Comparison of proportions of bad news, however, indicates that the narrative sections contained a significantly lower proportion of bad news compared to the statutory accounts sections. Finally, the results also suggest that the proportion of good news as compared to bad news in the narrative sections is significantly higher than the proportion of good news compared to bad news in the statutory accounts section. The results are consistent with the suggestion that company management highlights good news in narrative discussions. The implications of the findings for company management, users, auditors and regulators are discussed

Semiclassical Strings, Dipole Deformations of N=1 SYM and Decoupling of KK Modes

In this paper we investigate the recently found $\gamma$-deformed Maldacena-Nunez background by studying the behavior of different semiclassical string configurations. This background is conjectured to be dual to dipole deformations of $\N=1$ SYM. We compare our results to those in the pure Maldacena-Nunez background and show that the energies of our string configurations are higher than in the undeformed background. Thinking in the lines of (hep-th/0505100) we argue that this is an evidence for better decoupling of the Kaluza-Klein modes from the pure SYM theory excitations. Moreover we are able to find a limit of the background in which the string energy is independent of $\gamma$, these strings are interpreted as corresponding to pure gauge theory effects.Comment: 31 pages, references added, new solutions in Section 7 presented, an appendix added, to appear in JHE

Hawking Temperature in Taub-NUT (A)dS spaces via the Generalized Uncertainty Principle

Using the extended forms of the Heisenberg uncertainty principle from string theory and the quantum gravity theory, we drived Hawking temperature of a Taub-Nut-(A)dS black hole. In spite of their distinctive natures such as asymptotically locally flat and breakdown of the area theorem of the horizon for the black holes, we show that the corrections to Hawking temperature by the generalized versions of the the Heisenberg uncertainty principle increases like the Schwarzschild-(A)dS black hole and give the reason why the Taub-Nut-(A)dS metric may have AdS/CFT dual picture.Comment: version published in General Relativity and Gravitatio

Comparison of s- and d-wave gap symmetry in nonequilibrium superconductivity

Recent application of ultrafast pump/probe optical techniques to superconductors has renewed interest in nonequilibrium superconductivity and the predictions that would be available for novel superconductors, such as the high-Tc cuprates. We have reexamined two of the classical models which have been used in the past to interpret nonequilibrium experiments with some success: the mu* model of Owen and Scalapino and the T* model of Parker. Predictions depend on pairing symmetry. For instance, the gap suppression due to excess quasiparticle density n in the mu* model, varies as n^{3/2} in d-wave as opposed to n for s-wave. Finally, we consider these models in the context of S-I-N tunneling and optical excitation experiments. While we confirm that recent pump/probe experiments in YBCO, as presently interpreted, are in conflict with d-wave pairing, we refute the further claim that they agree with s-wave.Comment: 14 pages, 11 figure

Slowly rotating charged black holes in anti-de Sitter third order Lovelock gravity

In this paper, we study slowly rotating black hole solutions in Lovelock gravity (n=3). These exact slowly rotating black hole solutions are obtained in uncharged and charged cases, respectively. Up to the linear order of the rotating parameter a, the mass, Hawking temperature and entropy of the uncharged black holes get no corrections from rotation. In charged case, we compute magnetic dipole moment and gyromagnetic ratio of the black holes. It is shown that the gyromagnetic ratio keeps invariant after introducing the Gauss-Bonnet and third order Lovelock interactions.Comment: 14 pages, no figur

Theoretical study of lepton events in the atmospheric neutrino experiments at SuperK

Super-Kamiokande has reported the results for the lepton events in the atmospheric neutrino experiment. These results have been presented for a 22.5kT water fiducial mass on an exposure of 1489 days, and the events are divided into sub-GeV, multi-GeV and PC events. We present a study of nuclear medium effects in the sub-GeV energy region of atmospheric neutrino events for the quasielastic scattering, incoherent and coherent pion production processes, as they give the most dominant contribution to the lepton events in this energy region. We have used the atmospheric neutrino flux given by Honda et al. These calculations have been done in the local density approximation. We take into account the effect of Pauli blocking, Fermi motion, Coulomb effect, renormalization of weak transition strengths in the nuclear medium in the case of the quasielastic reactions. The inelastic reactions leading to production of leptons along with pions is calculated in a $\Delta$- dominance model by taking into account the renormalization of $\Delta$ properties in the nuclear medium and the final state interaction effects of the outgoing pions with the residual nucleus. We present the results for the lepton events obtained in our model with and without nuclear medium effects, and compare them with the Monte Carlo predictions used in the simulation and the experimentally observed events reported by the Super-Kamiokande collaboration.Comment: 23 pages, 13 figure

Networking and the development of professionals: Beginning teachers building social capital

Beginning teachers need support when starting their teaching career. Networking can help teachers develop social capital which supports their development as professionals on their career journey. This paper presents case studies of three secondary school trainee teachers during an English year-long initial teacher education programme. The relationships supporting trainees were characterised differently: for practice development as opposed to enhancing a sense of belonging to the profession. Whether supportive relationships developed depended not only on the trainees but also on others. The paper encourages those involved in teacher education to promote social-capital building as supportive of the development of teachers as professionals

Higher Dimensional Charged Rotating Dilaton Black Holes

In this paper, we present the metric for the $n$-dimensional charged slowly rotating dilaton black hole with $N = [(n -1)/2]$ independent rotation parameters, associated with $N$ orthogonal planes of rotation in the background of asymptotically flat and asymptotically (anti)-de Sitter spacetime. The mass, angular momentum and the gyromagnetic ratio of such a black hole are determined for the arbitrary values of the dilaton coupling constant. We find that the gyromagnetic ratio crucially depends on the dilaton coupling constant, $\alpha$, and decreases with increasing $\alpha$ in any dimension.Comment: 15 pages, 1 figur