The expression of espoused humanizing values in organizational practice: A conceptual framework and case study

We provide a conceptual framework and a case study of how an organization links its mission and espoused values with its operating practices. Conceptually, we locate this mission integration theme within Simons’ (1995, Levers of control. Harvard Business Review Press, Boston) management accounting and control framework, and then adapt Schatzki’s (2002, The site of the social. Pennsylvania State University Press, University Park) site ontology of social practice to develop general research expectations for case studies of espoused values/practice linkages. Empirically, we apply the conceptual framework to a case study of linkages among an actual company’s espoused values, human resource practices, and financial management during its 40-plus year history. The concluding section summarizes the study and discusses its implications, limitations, and opportunities for future research

Toward an Integrated Vision of Undergraduate Liberal and Accounting Education in the Public Interest: the Holistic Development of Persons and Institutions

This paper puts forward a vision that integrates liberal and accounting education to engage students with the idea of vocation and pursuit of the common good through their chosen field of accounting. We adopt a common good definition of the public interest that seeks to advance not only the good of institutions and communities (mutual interests) but also the good of individuals (private interests). This approach engages students to critically reflect on how their life experiences, personal commitments, and future professional work can relate to one another. We first discuss disciplinary fragmentation in higher education and its implications for integrating liberal and accounting education. Next, we describe general learning objectives and concepts that support the integration of liberal learning and accounting education with a public interest orientation. We then apply the approach to critique accounting practices that arguably harm the public interest. The concluding section provides a summary and describes how accounting educators may adapt and scale an approach that fits their institutional setting

The Impact of Financial Histories on Individuals and Societies: A Laboratory Study

This paper studies how successive generations of laboratory societies organize themselves when given reports of financial transactions from previous generations. We define an increase in societal organization as a reduction in the entropy of the distribution of amounts sent and returned by successive generations of players in the Investment Game. Our entropy analysis of data from Berg, J., Dickhaut, J., and McCabe, K. (1995. Trust, Reciprocity, and Social History. Games and Economic Behavior, 10, 122-142) indicate that the provision of a financial history reduced the entropy of the amounts sent by Investors, amounts returned by Stewards, and the amounts in the joint Investor/Steward distribution. We then gathered new data over five societal generations to test the predictive power of our hypothesis that financial histories provide a basis for developing societal order. Participants in Session I (the first generation) received no financial history, whereas participants in the subsequent Sessions II-V received a report that summarized the financial history of the immediately preceding session. The amounts sent by Investors and returned by Stewards increased over the five sessions and produced greater overall societal wealth, but entropy declined significantly only in the amounts sent by Investors. The concluding section discusses the implications of our results and identifies opportunities for future research

The impact of financial histories on individuals and societies: A replication and extension of Berg et. al.

We replicate and extend the social history treatment of the Berg, Dickhaut, and McCabe (1995) investment game, to further document how the reporting of financial history influences how laboratory societies organize themselves over time. We replicate Berg et al. (1995) by conducting a No History and a Financial History session to determine whether a report summarizing the financial transactions of a previous experimental session will significantly reduce entropy in the amounts sent by Investors and returned by Stewards in the investment game, as Berg et al. (1995) found. We extend Berg et al. (1995) in two ways. First, we conduct a total of five sessions (one No History and four Financial History sessions). Second, we introduce Shannon’s (1948) measure of entropy from information theory to assess whether the introduction of financial transaction history reduces the amount of dispersion in the amounts invested and returned across generations of players. Results across sessions indicate that entropy declined in both the amounts sent by Investors and the percentage returned by Stewards, but these patterns are weaker and mixed compared to those in the Berg et al. (1995) study. Additional research is needed to test how initial conditions, path dependencies, actors’ strategic reasoning about others’ behavior, multiple sessions, and communication may mediate the impact of financial history. The study’s multiple successive Financial History sessions and entropy measure are new to the investment game literature

Equine or porcine synovial fluid as a novel ex vivo model for the study of bacterial free-floating biofilms that form in human joint infections

Bacterial invasion of synovial joints, as in infectious or septic arthritis, can be difficult to treat in both veterinary and human clinical practice. Biofilms, in the form of free-floating clumps or aggregates, are involved with the pathogenesis of infectious arthritis and periprosthetic joint infection (PJI). Infection of a joint containing an orthopedic implant can additionally complicate these infections due to the presence of adherent biofilms. Because of these biofilm phenotypes, bacteria within these infected joints show increased antimicrobial tolerance even at high antibiotic concentrations. To date, animal models of PJI or infectious arthritis have been limited to small animals such as rodents or rabbits. Small animal models, however, yield limited quantities of synovial fluid making them impractical for in vitro research. Herein, we describe the use of ex vivo equine and porcine models for the study of synovial fluid induced biofilm aggregate formation and antimicrobial tolerance. We observed Staphylococcus aureus and other bacterial pathogens adapt the same biofilm aggregate phenotype with significant antimicrobial tolerance in both equine and porcine synovial fluid, analogous to human synovial fluid. We also demonstrate that enzymatic dispersal of synovial fluid aggregates restores the activity of antimicrobials. Future studies investigating the interaction of bacterial cell surface proteins with host synovial fluid proteins can be readily carried out in equine or porcine ex vivo models to identify novel drug targets for treatment of prevention of these difficult to treat infectious diseases

EC02-179 Managing Livestock Manure to Protect Environmental Quality

This book covers the land application part of manure management. With increasing regulations, the livestock producer needs to understand the scientific principles that affect manure transformations and how to use these principles to manage the manure for maximum fertilizer value with minimal environmental impact. Improved land application of manure is one part of the solution, but we suggest that the producer evaluate the quantity of nutrients arriving on the farm as feed, animals, and fertilizer compared to the total that is exported. Achieving a nutrient balance will reduce potential environmental hazards often associated with animal agriculture

Calculation of wakefields in a 17 GHz beam-driven photonic band-gap accelerator structure

We present the theoretical analysis and computer simulation of the wakefields in a 17 GHz photonic band-gap (PBG) structure for accelerator applications. Using the commercial code CST Particle Studio, the fundamental accelerating mode and dipole modes are excited by passing an 18 MeV electron beam through a seven-cell traveling-wave PBG structure. The characteristics of the longitudinal and transverse wakefields, wake potential spectrum, dipole mode distribution, and their quality factors are calculated and analyzed theoretically. Unlike in conventional disk-loaded waveguide (DLW) structures, three dipole modes (TM[subscript 11]-like, TM[subscript 12]-like, and TM[subscript 13]-like) are excited in the PBG structure with comparable initial amplitudes. These modes are separated by less than 4 GHz in frequency and are damped quickly due to low radiative Q factors. Simulations verify that a PBG structure provides wakefield damping relative to a DLW structure. Simulations were done with both single-bunch excitation to determine the frequency spectrum of the wakefields and multibunch excitation to compare to wakefield measurements taken at MIT using a 17 GHz bunch train. These simulation results will guide the design of next-generation high-gradient accelerator PBG structures.United States. Dept. of Energy. High Energy Physics Division (Contract DEFG02- 91ER40648)China. Fundamental Research Funds for the Central Universities (Contract ZYGX 2010J055

Automated Additive Construction (AAC) for Earth and Space Using In-situ Resources

Using Automated Additive Construction (AAC), low-fidelity large-scale compressive structures can be produced out of a wide variety of materials found in the environment. Compressionintensive structures need not utilize materials that have tight specifications for internal force management, meaning that the production of the building materials do not require costly methods for their preparation. Where a certain degree of surface roughness can be tolerated, lower-fidelity numerical control of deposited materials can provide a low-cost means for automating building processes, which can be utilized in remote or extreme environments on Earth or in Space. For space missions where every kilogram of mass must be lifted out of Earth’s gravity well, the promise of using in-situ materials for the construction of outposts, facilities, and installations could prove to be enabling if significant reduction of payload mass can be achieved. In a 2015 workshop sponsored by the Keck nstitute for Space Studies, on the topic of Three Dimensional (3D) Additive Construction For Space Using In-situ Resources, was conducted with additive construction experts from around the globe in attendance. The workshop explored disparate efforts, methods, and technologies and established a proposed framework for the field of Additive Construction Using In-situ Resources. This paper defines the field of Automated Additive Construction Using In-situ Resources, describes the state-of-the-art for various methods, establishes a vision for future efforts, identifies gaps in current technologies, explores investment opportunities, and proposes potential technology demonstration missions for terrestrial, International Space Station (ISS), lunar, deep space zero-gravity, and Mars environments