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Drawing upon the third-person effect (TPE) theory, this study focuses on two types of misinformation countering intentions (i.e. simple correction and correction with justification). Accordingly, it aims to (1) assess the tenability of the third-person perception (TPP) in the face of misinformation on social media, (2) explore the antecedents of TPP and its relationship with individual-level misinformation countering intentions and (3) examine whether the mediating process is contingent on different social media usage conditions.

An online survey was conducted with 1,000 representative respondents recruited in Mainland China in January 2022 using quota sampling. Paired t-test, multiple linear regression and moderated mediation analysis were employed to examine the proposed hypotheses.

Results bolster the fundamental proposition of TPP that individuals perceive others as more susceptible to social media misinformation than they are. The self-other perceptual bias served as a mediator between the perceived consequence of misinformation and misinformation countering (i.e. simple correction and correction with justification) intentions. Furthermore, intensive social media users were likely to be motivated to counter social media misinformation derived from the indirect mechanism.

The findings provide further evidence for the role of TPE in explaining misinformation countering intention as prosocial and altruistic behavior rather than self-serving behavior. Practically, promising ways to combat rampant misinformation on social media include promoting the prosocial aspects and beneficial outcomes of misinformation countering efforts to others, as well as reconfiguring the strategies by impelling intensive social media users to participate in enacting countering actions

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-09-2022-0507.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

Before designing a navigation system, it is necessary to analyse possible approaches in terms of expected accuracy, existing limitations and economic justification to select the most advantageous solution. This paper aims to collect possible navigation methods that can provide correction for inertial navigation and to evaluate their suitability for use on a manoeuvring tactical missile.

The review of existing munitions was based on data collected from the literature and online databases. The data collected included dimensions, performance, applied navigation and guidance methods and their achievable accuracy. The requirements and limitations identified were confronted with the range of sensor parameters available on the market. Based on recent literature, navigation methods were reviewed and evaluated for applicability to inertial navigation system (INS) correction in global navigation satellite system-denied space.

The performance analysis of existing munition shows that small and relatively inexpensive micro-electro-mechanical system-type inertial sensors are required. A review of the parameters of existing devices of this type has shown that they are subject to measurement errors that do not allow them to achieve the delivery accuracy expected of precision missiles. The most promising navigation correction methods for manoeuvring flying objects have been identified.

The information presented in this paper is the result of the first phase of a project and presents the results of the requirements selection, initial sizing and preliminary design of the navigation system. This paper combines a review of the current state of the art in missile systems and an analysis of INS accuracy including the selection of sensor parameters.

Part V analyzes the details of how to assess materiality. It first tackles qualitative versus quantitative criteria and the role of professional judgment. It then analyzes the selection of quantitative threshold, to expand to the choice of benchmarks. It contrasts the whole financial statements with subaggregates, line items, and components.

Specific sections contrast IASB, FASB, SEC, and other guidance on materiality applied to comparative information, interim reporting, and segment reporting.

The section on estimates mingles complex guidance coming from accounting, auditing, and internal control over financial reporting to explain how the management can improve its assessment of materiality concerning estimates.

After explaining the techniques to move from individual to cumulative misstatements, the part tackles verification ex post, and finally summarizes the intricacies of whether immaterial misstatements are permissible and their consequences.

Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and organization research and to use the results of this examination to offer guidelines for improving the self-correction process.

Study 1 analyzes co-citation patterns for 135 original-replication pairs to assess the direct impact of replications, specifically examining how often and when a replication study is co-cited with its original. In Study 2, a similar design is employed to measure the indirect impact of replications by assessing how often and when a meta-analysis that includes a replication of the original study is co-cited with the original study.

Study 1 reveals, among other things, that a huge majority (92%) of sources that cite the original study fail to co-cite a replication study, thus calling into question the impact of replications in our field. Study 2 shows that the indirect impact of replications through meta-analyses is likewise minimal. However, our analyses also show that replications published in the same journal that carried the original study and authored by teams including the authors of the original study are more likely to be co-cited, and that articles in higher-ranking journals are more likely to co-cite replications.

We use our results to formulate recommendations that would streamline the self-correction process in management research at the author-, reviewer- and journal-level. Our recommendations would create incentives to make replication attempts more common, while also increasing the likelihood that these attempts are targeted at the most relevant original studies.

Questions regarding the effectiveness of criminal justice efforts to reduce crime have dominated social and political thinking in this area for more than a century (Bowen, 2011). During this time a number of philosophical shifts regarding the aims of correctional systems have occurred, fuelled typically by the prevailing political standpoint (McGuire, 2005). At the start of the twentieth century, policymakers in the United States and United Kingdom placed faith in the rehabilitative ideal and offender ‘treatment’-dominated corrections policies (Cullen & Gendreau, 2000). In this context ‘treatment’ refers to a range of interventions designed to alter the individual, contextual and social factors that sustain offending behaviour (Hollin, 1999). This remained the prevailing perspective for the subsequent seven decades until questions arose regarding the quality of ‘state run’ corrections facilities in the United States in the early 1970s. At this point, evaluation science was one of many influences on a change of policy (Hollin, 1999). Martinson's (1974) now infamous research synthesis, described by Glaes (1998, p. 713) as ‘a watershed moment’, provided politicians and policymakers with greater justification for changing the focus of corrections policy. Although arguably it was observers misreporting of Martinson's claims about the evidence which were most influential, rather than the review itself. According to Martinson (1974):It is just possible that some of our treatment programs are working to some extent, but that our research is so bad that it is incapable of telling. Having entered this very serious caveat, I am bound to say that these data … give us very little reason to hope that we have in fact found a sure way of reducing recidivism through rehabilitation. This is not to say that we found no instances of success or partial success; it is only to say that these instances have been isolated, producing no clear pattern to indicate the efficacy of any particular method of treatment. (p. 49)

Demand forecasting has long been an imperative tenet in production planning especially in a make-to-order environment where a typical manufacturer has to balance the issues of holding excessive safety stocks and experiencing possible stockout. Many studies provide pragmatic paradigms to generate demand forecasts (mainly based on smoothing forecasting models.) At the same time, artificial neural networks (ANNs) have been emerging as alternatives. In this chapter, we propose a two-stage forecasting approach, which combines the strengths of a neural network with a more conventional exponential smoothing model. In the first stage of this approach, a smoothing model estimates the series of demand forecasts. In the second stage, general regression neural network (GRNN) is applied to learn and then correct the errors of estimates. Our empirical study evaluates the use of different static and dynamic smoothing models and calibrates their synergies with GRNN. Various statistical tests are performed to compare the performances of the two-stage models (with error correction by neural network) and those of the original single-stage models (without error-correction by neural network). Comparisons with the single-stage GRNN are also included. Statistical results show that neural network correction leads to improvements to the forecasts made by all examined smoothing models and can outperform the single-stage GRNN in most cases. Relative performances at different levels of demand lumpiness are also examined.