Search results

1 – 10 of over 207000

Abstract

Details

Designing and Tracking Knowledge Management Metrics
Type: Book
ISBN: 978-1-78973-723-3

Open Access
Article
Publication date: 16 August 2022

Patricia Lannen and Lisa Jones

Calls for the development and dissemination of evidence-based programs to support children and families have been increasing for decades, but progress has been slow. This…

Abstract

Purpose

Calls for the development and dissemination of evidence-based programs to support children and families have been increasing for decades, but progress has been slow. This paper aims to argue that a singular focus on evaluation has limited the ways in which science and research is incorporated into program development, and advocate instead for the use of a new concept, “scientific accompaniment,” to expand and guide program development and testing.

Design/methodology/approach

A heuristic is provided to guide research–practice teams in assessing the program’s developmental stage and level of evidence.

Findings

In an idealized pathway, scientific accompaniment begins early in program development, with ongoing input from both practitioners and researchers, resulting in programs that are both effective and scalable. The heuristic also provides guidance for how to “catch up” on evidence when program development and science utilization are out of sync.

Originality/value

While implementation models provide ideas on improving the use of evidence-based practices, social service programs suffer from a significant lack of research and evaluation. Evaluation resources are typically not used by social service program developers and collaboration with researchers happens late in program development, if at all. There are few resources or models that encourage and guide the use of science and evaluation across program development.

Details

Journal of Children's Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-6660

Keywords

Article
Publication date: 1 August 2022

Brandon Vagner

The purpose of this study is to explore the effects of personalized task communication and examine auditor willingness to rely on and factor into their judgments and…

Abstract

Purpose

The purpose of this study is to explore the effects of personalized task communication and examine auditor willingness to rely on and factor into their judgments and decisions historically accurate internal evidence suggesting a less conservative collectability judgment and audit adjustment decision than unfavorable external and less credible internal evidence.

Design/methodology/approach

This study uses a 2 × 2 between-subjects experimental design manipulating whether participants receive source credibility insights leading to an evidence set consisting of mixed internal evidence signals, where historically accurate internal evidence suggests either a less conservative or similar collectability signal as unfavorable external evidence; and receive personalized or non-personalized task communication.

Findings

Through experimental analysis of 103 Big Four audit senior associates, the author found auditors factor into their collectability judgments and audit adjustment decisions historically accurate internal evidence suggesting less conservative collectability judgments and audit adjustment decisions than unfavorable external and less credible internal evidence. The author also found evidence that communication personalization elicits affect and increases effort levels for purposes of improving pre-task information processing and subsequent collectability judgments. The results also indicate that the influence of perceived personalization may not incrementally influence reliance on internal evidence that is consistent with unfavorable external evidence.

Originality/value

To the best of the author’s knowledge, this is the first study to examine auditor reliance behaviors when internal evidence suggests a less conservative collectability judgment and audit adjustment decision than unfavorable external evidence and is the first to explore communication personalization as a tool for effective audit knowledge transfer.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 20 June 2022

Thomas C. Chiang

The purpose of this study is to present evidence as to whether the use of gold or silver can be justified as an asset to hedge against policy uncertainty and COVID-19 in…

Abstract

Purpose

The purpose of this study is to present evidence as to whether the use of gold or silver can be justified as an asset to hedge against policy uncertainty and COVID-19 in the Chinese market.

Design/methodology/approach

By using a GARCH model with a generalized error distribution (GED), this study specifies that the gold (or silver) return is a function of a set of economic and uncertainty variables, which include volatility from interest rate innovation, a change in economic policy uncertainty (EPU), a change in geopolitical risk (GPR) and volatility due to pandemic diseases, while controlling for stock market returns, inflation rates, economic growth and the Chinese currency value.

Findings

This study employs monthly data of gold and silver prices over the period from January 2002 to August 2021 to examine hedging behavior. Estimated results show that the gold return is positively correlated to the stock return and a rise in uncertainty from economic policy innovation, geopolitical risk, volatility due to US interest rate innovation as well as COVID-19 infection. This result suggests that gold cannot be used to hedge against a stock market decline, but can be used to hedge against uncertainty in general. However, the silver return only responds positively to a rise in uncertainty from the inflation rate and geopolitical risk. Evidence shows that silver returns are negatively correlated with stock returns, and display hedging characteristics. However, the evidence lacks statistically significance during the COVID-19 period, suggesting that the role of silver as a safe-haven asset against stock market turmoil is weak for this time period.

Research limitations/implications

More general nonlinear specifications can be developed. The tests may include different measures of uncertainty that interact with each other or with the lagged error terms. An implication of the model is that gold can be used to hedge against a broad range of uncertainties for economic policy change, political risk and/or a pandemic. However, the use of gold as an asset to hedge against a stock downturn in Chinese market should be done with caution.

Practical implications

This study has important policy implications as regards a choice in assets in formatting a portfolio to hedge against uncertainty. Specifically, this study presents empirical evidence on gold and silver return behavior and finds that gold returns respond positively to heightened uncertainty. Thus, gold is a good asset to hedge against uncertainty arising from policy innovations and infectious disease uncertainty.

Social implications

This paper provides insightful information on the choice of assets toward hedging against risk in the uncertainty market conditions. It provides information to investors and policy makers to use gold price movements as a signal for detecting the arrival of uncertainty. This study also provides information for demanding a risk premium for infectious disease.

Originality/value

This study empirically analyzes and verifies the role that gold serves as a safe haven asset to hedge against uncertainty in the Chinese market. This paper contributes to the literature by presenting evidence of risk/uncertainty premiums for holding gold against various sources of uncertainty such as economic policy uncertainty, geopolitical risk and equity market volatility due to US interest rate innovation and/or COVID-19. This study finds evidence that supports the use of a nonlinear specification, which demonstrates the interaction of uncertainty with the lagged change of infectious disease and helps to explain the gold/silver return behavior. Further, evidence shows that the gold return is positively correlated to the stock return. This finding contrasts with evidence in the US market. However, silver returns are negatively correlated with stock returns, but this correlation becomes insignificant during the period of COVID-19.

Details

China Finance Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1398

Keywords

Book part
Publication date: 10 August 2005

Anna Nöteberg and James E. Hunton

Face-to-face meetings between auditors and clients are becoming increasingly more difficult and expensive to arrange, due in large part to the ceaseless expansion of…

Abstract

Face-to-face meetings between auditors and clients are becoming increasingly more difficult and expensive to arrange, due in large part to the ceaseless expansion of commerce across the globe. Relying on electronic communication media such as e-mail messaging or video-conferencing for auditor–client inquiry purposes is one way to enhance the timeliness of such communications; however, questions arise with respect to potentially biasing influences of certain technical aspects of electronic media on auditors’ judgment and decision-making processes. Drawing on information processing theories, the current study posits that media and message attributes can interact, thereby differentially affecting auditors’ belief revisions – holding information content constant. The media attributes examined in the current study are cue multiplicity (i.e., the range of central and peripheral cues a medium is capable of transmitting) and message reprocessability (i.e., the extent of archival and retrieval features a medium is capable of handling); and the message attribute studied is evidence strength (e.g., the credibility of client-provided evidence). Research findings from a laboratory experiment with 189 graduate accounting students indicate the following: (1) when client-provided evidence is strong, neither message reprocessability nor cue multiplicity significantly affect the auditors’ belief revisions; (2) when evidence is weak and reprocessability is present, higher cue multiplicity leads to significantly greater belief revision in favor of the client; (3) when evidence is weak and reprocessability is absent, lower cue multiplicity results in significantly greater belief revision in favor of the client. Study results suggest theoretical and practical implications for globally distributed auditor–client communications.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

Book part
Publication date: 22 May 2013

Bryan G. Cook, Melody Tankersley and Timothy J. Landrum

The gap between research and practice in special education places an artificial ceiling on the achievement of students with learning and behavioral disabilities. Evidence

Abstract

The gap between research and practice in special education places an artificial ceiling on the achievement of students with learning and behavioral disabilities. Evidence-based practices (EBPs) are instructional practices shown by bodies of sound research to be generally effective. They represent a possible means to address the research-to-practice gap by identifying, and subsequently implementing, the most effective instructional practices on the basis of reliable, scientific research. In this chapter, we provide a context for the subsequent chapters in this volume by (a) defining and describing EBPs, (b) recognizing some of important limitations to EBPs, (c) introducing a number of ongoing issues related to EBPs in the field of learning and behavioral disabilities that are addressed by chapter authors in this volume, and (d) briefly considering a few emerging issues related to EBPs that we believe will become increasingly prominent in the near future.

Details

Evidence-Based Practices
Type: Book
ISBN: 978-1-78190-429-9

Book part
Publication date: 31 January 2022

Alexandra Harper

In the early stages of the animated film Aladdin, the main character finds himself in a hidden cave full of treasures and artefacts beyond his wildest dreams; a ‘Cave of…

Abstract

In the early stages of the animated film Aladdin, the main character finds himself in a hidden cave full of treasures and artefacts beyond his wildest dreams; a ‘Cave of Wonders’. This chapter explores how annotated documentary evidence collected by early childhood teachers as part of the Proficient Teacher accreditation process in New South Wales (NSW), Australia may be a ‘Cave of Wonders’ for evidence-informed practice (EIP) in the early childhood education (ECE) sector. This is needed as most evidence currently comes from academic research and big datasets. While valuable, these types of evidence do not convey the whole picture as they miss the nuances that can be captured in teacher-generated evidence – the yet untapped ‘Cave of Wonders’. The chapter begins with a discussion of the narratives influencing the NSW early childhood sector. This information is then used to classify the ECE system according to Hood's (1998) social regulation/cohesion matrix. What follows is an exploration of the role teacher accreditation can play within this fatalist system to support ECTs engage in EIP by using and generating evidence. The chapter closes with key lessons for policy and practice.

Details

The Emerald Handbook of Evidence-Informed Practice in Education
Type: Book
ISBN: 978-1-80043-141-6

Keywords

Book part
Publication date: 12 August 2014

Susan Albers Mohrman and Michael Kanter

The dynamics of the physician knowledge system in the Southern California Region of Kaiser Permanente are explored. The framing and analysis use concepts from the…

Abstract

Purpose

The dynamics of the physician knowledge system in the Southern California Region of Kaiser Permanente are explored. The framing and analysis use concepts from the knowledge management literature and network theory. The criticality of this issue to the establishment of sustainable healthcare relates to the lynchpin nature of embedding evidence-based knowledge in healthcare practice and the simultaneous challenge of combining this with clinical knowledge that derives from practice.

Methodology/approach

The case study is compiled from longitudinal interviews with over 40 physicians and other stakeholders and an examination of archival information including published articles generated by the learning system.

Findings

The socio-technical approach to building this learning system was critical given the expectations of physicians for autonomy in making clinical decisions with respect to their patients. This robust learning system builds on rich professional and organizational networks, is led by physicians, and builds on and extends the foundation of evidence relating to quality and value. The goals of the physician practice and a robust measurement and feedback system provide focus for the learning system.

Social/practical implications

Accelerating the incorporation of evidence-based practice and increasing the scope and reach of the learning system entails building physician networks, having a robust system for critically examining and extending evidence, and a clear linkage to valued outcomes.

Originality/value of paper

This detailed examination of the dynamics of knowledge absorption extends understanding of the capacity of medical care systems to absorb evidence-based knowledge.

Details

Reconfiguring the Ecosystem for Sustainable Healthcare
Type: Book
ISBN: 978-1-78441-035-3

Keywords

Book part
Publication date: 1 January 2014

Ross Kleinstuber

The very contextual nature of most mitigating evidence runs counter to America’s individualistic culture. Prior research has found that capital jurors are unreceptive to…

Abstract

The very contextual nature of most mitigating evidence runs counter to America’s individualistic culture. Prior research has found that capital jurors are unreceptive to most mitigating circumstances, but no research has examined the capital sentencing decisions of trial judges. This study fills that gap through a content analysis of eight judicial sentencing opinions from Delaware. The findings indicate that judges typically dismiss contextualizing evidence in their sentencing opinions and instead focus predominately on the defendant’s culpability. This finding calls into question the ability of guided discretion statutes to ensure the consideration of mitigation and limit arbitrariness in the death penalty.

Details

Studies in Law, Politics, and Society
Type: Book
ISBN: 978-1-78350-785-6

Keywords

Book part
Publication date: 3 December 2018

Predrag Rajsic and Glenn Fox

Several governments in Canada have made commitments to adopting evidence-based policy development. Several obstacles to the adoption of this approach have been identified…

Abstract

Several governments in Canada have made commitments to adopting evidence-based policy development. Several obstacles to the adoption of this approach have been identified in the policy literature. However, this literature has lacked an economic perspective. This is unfortunate, since economics has produced the most fully developed normative theory of government policy in the social sciences and humanities. The main elements of this theory are the theory of market failure and the theory of non-market failure, and the integration of those two elements in what Charles Wolf called implementation analysis. The Austrian economics tradition also offers the implications of what is often called Hayek’s knowledge problem and the lessons learned from the economic calculation debate as contributions to the understanding of the challenges facing the application of evidence-based policy. The authors propose adding four economic elements to the current model of evidence-based policy development: (1) providing sufficient and convincing evidence that a market failure has occurred; (2) providing sufficient and convincing evidence that a non-market failure is unlikely to occur or if it does occur the damages from the non-market failure will be less serious than the harm resulting from the market failure; (3) an appreciation of the distributed and conflicted character of social knowledge; and (4) the technical challenges involved in constructing a social preference order. The authors illustrate the application of the economic approach to evidence-based policy with an example from rural land use policy in Ontario.

1 – 10 of over 207000