149 research outputs found
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 -deformed
Maldacena-Nunez background by studying the behavior of different semiclassical
string configurations. This background is conjectured to be dual to dipole
deformations of 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 , 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 - dominance model by
taking into account the renormalization of 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 -dimensional charged slowly
rotating dilaton black hole with independent rotation
parameters, associated with 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,
, and decreases with increasing in any dimension.Comment: 15 pages, 1 figur
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