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Article
Publication date: 1 August 1998

Khondkar E. Karim and Philip H. Siegel

The purpose of this paper is to apply signal detection theory (SDT) to the problem of detecting management fraud. The use of SDT methodology significantly strengthens…

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3627

Abstract

The purpose of this paper is to apply signal detection theory (SDT) to the problem of detecting management fraud. The use of SDT methodology significantly strengthens understanding of the relationships among audit technology, base rates of management fraud, costs of Type I and Type II errors, extensions of audit procedures, and risk assessments prior and during the audit. The analysis suggests that the auditor must accept disproportionate false alarm rates in order to maintain audit effectiveness in the presence of management fraud. This condition becomes even stronger as the costs of Type II errors increase compared to costs of Type I errors. The study also provides policy implications for auditor practice and standard‐setters.

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Managerial Auditing Journal, vol. 13 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 15 January 2019

Ted Matherly

The purpose of this paper is to investigate how the effectiveness of systems for ensuring cooperation in online transactions is impacted by a positivity bias in the…

Abstract

Purpose

The purpose of this paper is to investigate how the effectiveness of systems for ensuring cooperation in online transactions is impacted by a positivity bias in the evaluation of the work that is produced. The presence of this bias can reduce the informativeness of the reputation system and negatively impact its ability to ensure quality.

Design/methodology/approach

This research combines survey and experimental methods, collecting data from 1,875 Mechanical Turk (MTurk) workers in five studies designed to investigate the informativeness of the MTurk reputation system.

Findings

The findings demonstrate the presence of a positivity bias in evaluations of workers on MTurk, which leaves them undifferentiated, except at the extremity of the reputation system and by status markers.

Research limitations/implications

Because MTurk workers self-select tasks, the findings are limited in that they may only be generalizable to those who are interested in research-related work. Further, the tasks used in this research are largely subjective in nature, which may decrease their sensitivity to differences in quality.

Practical implications

For researchers, the results suggest that requiring 99 per cent approval rates (rather than the previously advised 95 per cent) should be used to identify high-quality workers on MTurk.

Originality/value

The research provides insights into the design and use of reputation systems and demonstrates how design decisions can exacerbate the effect of naturally occurring biases in evaluations to reduce the utility of these systems.

Details

European Journal of Marketing, vol. 53 no. 2
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 1 September 1998

Gregory B. Morrison and Bryan J. Vila

American police trace their initial brush with handgun training to efforts taken by New York City in 1895. Developing proficiency did not become a widely held priority…

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1351

Abstract

American police trace their initial brush with handgun training to efforts taken by New York City in 1895. Developing proficiency did not become a widely held priority until beginning in the mid‐1920s when the reform era’s focus upon training understandably led them to desire being not just trained, but “qualified” with their handguns. Qualification is a military‐derived status introduced in large part by the National Rifle Association’s police firearms training programme between the two World Wars. Today, as then, formal qualification expectations imply that officers exceeding various minimum performance levels are competent to employ handguns during armed confrontations. An examination of police field marksmanship in armed confrontations ‐ within the context of firearms training developments, the nature of and role played by “qualification”, and the basis for threshold scores ‐ suggests otherwise.

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Policing: An International Journal of Police Strategies & Management, vol. 21 no. 3
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 18 December 2009

Mei‐Ting Wang, MRong‐Kwei Li, Ching‐Piao Chen, Hsien‐Ching Chen and Chih‐Hung Tsai

Due‐date performance (DDP) is a very important performance indicator for the companies. Thus, companies with a high hit rate would have greater competitive advantage; on…

Abstract

Due‐date performance (DDP) is a very important performance indicator for the companies. Thus, companies with a high hit rate would have greater competitive advantage; on the contrary, companies that delay customers' orders frequently would lose sales opportunities and reputations. Therefore, there were many academic studies and practical efforts to improve DDP in the past, but the problem of low hit rate still exists. In order to increase the hit rate, some companies have focused on reducing the variation, while others focus on production management, but is the real problem affecting the low rate variability or production management? This is indeed difficult to be validated through practice. Therefore, this study designed three scenarios, tested each scenario for 30 times, each test involved seven subjects. The tests were to provide counter‐evidence in the Job Shop environment without variation. If the variation is the main factor of affecting hit rate, the rate at this time should be good; otherwise, the assumption that variation is the main cause is rebutted. The results demonstrated that production management planning is the main cause, and the method of enhancing the hit rate is obtained during the test.

Details

Asian Journal on Quality, vol. 10 no. 3
Type: Research Article
ISSN: 1598-2688

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Article
Publication date: 31 May 2021

Sebastian Schlütter

This paper aims to propose a scenario-based approach for measuring interest rate risks. Many regulatory capital standards in banking and insurance make use of similar…

Abstract

Purpose

This paper aims to propose a scenario-based approach for measuring interest rate risks. Many regulatory capital standards in banking and insurance make use of similar approaches. The authors provide a theoretical justification and extensive backtesting of our approach.

Design/methodology/approach

The authors theoretically derive a scenario-based value-at-risk for interest rate risks based on a principal component analysis. The authors calibrate their approach based on the Nelson–Siegel model, which is modified to account for lower bounds for interest rates. The authors backtest the model outcomes against historical yield curve changes for a large number of generated asset–liability portfolios. In addition, the authors backtest the scenario-based value-at-risk against the stochastic model.

Findings

The backtesting results of the adjusted Nelson–Siegel model (accounting for a lower bound) are similar to those of the traditional Nelson–Siegel model. The suitability of the scenario-based value-at-risk can be substantially improved by allowing for correlation parameters in the aggregation of the scenario outcomes. Implementing those parameters is straightforward with the replacement of Pearson correlations by value-at-risk-implied tail correlations in situations where risk factors are not elliptically distributed.

Research limitations/implications

The paper assumes deterministic cash flow patterns. The authors discuss the applicability of their approach, e.g. for insurance companies.

Practical implications

The authors’ approach can be used to better communicate interest rate risks using scenarios. Discussing risk measurement results with decision makers can help to backtest stochastic-term structure models.

Originality/value

The authors’ adjustment of the Nelson–Siegel model to account for lower bounds makes the model more useful in the current low-yield environment when unjustifiably high negative interest rates need to be avoided. The proposed scenario-based value-at-risk allows for a pragmatic measurement of interest rate risks, which nevertheless closely approximates the value-at-risk according to the stochastic model.

Details

The Journal of Risk Finance, vol. 22 no. 1
Type: Research Article
ISSN: 1526-5943

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Book part
Publication date: 25 June 2012

Olena Mazurenko, Gouri Gupte and Valerie A. Yeager

Purpose – Health information technology (HIT) holds promise for improving the quality of health care and reducing health care system inefficiencies. Numerous studies have…

Abstract

Purpose – Health information technology (HIT) holds promise for improving the quality of health care and reducing health care system inefficiencies. Numerous studies have examined HIT availability, specifically electronic health records (EHRs), and utilization among physicians in individual countries. However, no one has examined EHR use among physicians who train in one country and move to practice in another country. In the United States, physicians who complete medical school outside the country but practice within the United States are commonly referred to as International Medical Graduates (IMGs). IMGs have a growing presence in the United States, yet little is known about the availability and use of HIT among these physicians. The purpose of this study is to explore the availability and use of HIT among IMGs practicing in United States.

Design/methodology/approach – The Health Tracking Physician Survey (2008) was used to examine the relationship between availability and use of HIT and IMG status controlling for several physician and practice characteristics. Our analysis included responses from 4,720 physicians, 20.7% of whom were IMGs.

Findings – Using logistic regression, controlling for physician gender, specialty, years in practice, practice type, ownership status and geographical location, we found IMGs were significantly less likely to have a comprehensive EHR in their practices (OR=0.84; p=0.005). In addition, findings indicate that IMGs are more likely to have and use several so-called first generation HIT capabilities, such as reminders for clinicians about preventive services (OR=1.31; p=0.001) and other needed patient follow-up (OR=1.26; p=0.007).

Originality/value – This study draws attention to the need for further research regarding barriers to HIT adoption and use among IMGs.

Details

Health Information Technology in the International Context
Type: Book
ISBN: 978-1-78052-859-5

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Article
Publication date: 13 March 2007

Gisela Bichler and Stefanie Balchak

The purpose of this paper is to show that despite the critical importance of using accurate data when identifying geographic patterns and studying hotspots, few have…

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1040

Abstract

Purpose

The purpose of this paper is to show that despite the critical importance of using accurate data when identifying geographic patterns and studying hotspots, few have explored the data quality issues introduced by Geographic Information Systems (GIS) software applications. While software manufacturers provide some information about the address matching process, critical details are left out or are buried in technical, and sometimes proprietary, jargon. The purpose of this paper is to address these issues.

Design/methodology/approach

The paper demonstrates, with three datasets of 100 cases each, how the assumptions built into popular GIS software produce systematically missing data during the data importing process commonly referred to as address matching.

Findings

Inclusion of directional indicators and zip codes are more important than previously thought. The results highlight the critical need to provide complete descriptions of research methodology. All geographic analyses must be accompanied with: information about the hit rate (percent of cases plotted), details about the software and process used to import tabular crime data, information about the software parameters set for the importation process (geocoding preferences), reference information about the street file used; and, an examination of the missing cases to identify some of the sampling error. When forecasting crime issues or identifying hot spots, analysts must be cognizant of the differential impact this bias will have on the generalizability of the results.

Originality/value

The paper explores previously neglected issues in data quality introduced by GIS software applications.

Details

Policing: An International Journal of Police Strategies & Management, vol. 30 no. 1
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 24 May 2013

Timothy C. Hart and Paul A. Zandbergen

The purpose of this paper is to examine the influence of reference data, input address quality, and crime type on completeness and positional accuracy of street geocoded…

Abstract

Purpose

The purpose of this paper is to examine the influence of reference data, input address quality, and crime type on completeness and positional accuracy of street geocoded crime events.

Design/methodology/approach

Existing data were analyzed using ArcGIS, including crime incident information, street network reference data, and address point and/or parcel reference data. Geocoding completeness was determined by the overall match rate. Positional accuracy was determined by comparing the Euclidian distance between street geocoded locations of crime events to the corresponding address point/parcel geocoded location.

Findings

Results indicate that match rates vary by reference data, input address quality, and crime type. Local street centerline files consistently produced match rates that were as good as – and in many cases superior to – other types of reference data, including commercial data. Greater variability in positional accuracy was observed across reference data when crime type and input address quality was considered, but results were consistent with positional accuracy analysis conducted using data from other disciplines.

Practical implications

Results provide researchers and practitioners with valuable guidance and insight into one of the most basic – albeit fundamental – procedures related to the spatio‐temporal analysis of crime, suggesting that reference data required to produce geocoded crime incidents successfully and of high quality does not necessarily mean a large financial investment on the part of law enforcement agencies or researchers interested in the geospatial analysis of crime.

Originality/value

Prior to this investigation, a comprehensive examination of the impact of data quality on geocoded crime events was absent from the literature.

Details

Policing: An International Journal of Police Strategies & Management, vol. 36 no. 2
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 1 January 1985

Marion C. Ralls

Edinburgh University Library is a classic example of distributed data, distributed processing, and distributed service, until 1982 all in manual form. It is dispersed…

Abstract

Edinburgh University Library is a classic example of distributed data, distributed processing, and distributed service, until 1982 all in manual form. It is dispersed, with the University, over several square miles in the centre and south of the city. The Main Library in George Square houses the central administration, the Arts and Social Sciences collections, the main Undergraduate Reading Room, the Special Collections, the Map collection, the main Reference and Statistical Reference collection, other archives, collections, and special processing and service units such as the Bindery and the Photographic Department. There are also major collections in New College Theological Library, the Medical Libraries, the Science Libraries on the Kings Buildings campus, the Law and Centre for European Government libraries, the Music library and the Veterinary libraries. All of these are professionally staffed, and professional library work (selection, acquisition, cataloguing and classification, reader services etc) is carried out there. Greater co‐ordination is being achieved since ‘the cuts and automation’ is seen as an instrument for further beneficial rationalization and co‐operation in improved services. There are also numerous class and departmental libraries of varying size, some of which the University Library controls and supports, some of which it merely advises and helps as best it can. Altogether the stock is thought to comprise between one and a half million and two million items, but this includes approximately half a million un‐catalogued items in Special Collections and New College.

Details

VINE, vol. 15 no. 1
Type: Research Article
ISSN: 0305-5728

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Article
Publication date: 18 May 2012

Elizabeth Torney Welsh, Devasheesh Bhave and Kyoung yong Kim

The purpose of this study is to understand the extent to which potential mentors and protégés agree that an informal mentoring relationship exists. Because these…

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1795

Abstract

Purpose

The purpose of this study is to understand the extent to which potential mentors and protégés agree that an informal mentoring relationship exists. Because these relationships are generally tacitly understood, either the mentor or protégé could perceive that there is a mentoring relationship when the other person does not agree. Whether gender affects this is also to be examined.

Design/methodology/approach

Individuals were asked to identify their mentoring partners. Each report of a partner was then compared to the partner's list to determine whether there was a match (i.e. both reported the relationship as an informal mentoring relationship) or a mismatch (i.e. where one partner reported the relationship as an informal mentoring relationship but the other did not). This pattern of matches and mismatches was then analyzed to determine level of matching and gender differences.

Findings

There is little agreement between mentoring partners: neither potential protégés nor potential mentors were very accurate at identifying reciprocal informal mentoring partners. However, gender was not found to be related to different levels of matching.

Originality/value

Previous work has not examined whether potential informal mentoring partners perceive the relationship in the same way. This has implications for employees who are depending upon their mentoring partners for support that may not be forthcoming because the partner does not view the relationship similarly. The findings also have implications for researchers, particularly when studying mentoring relationships from only one perspective and implicitly assuming agreement between partners.

Details

Career Development International, vol. 17 no. 2
Type: Research Article
ISSN: 1362-0436

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