Search results

This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.

Sheds light on the “new” Federal Communications Commission (FCC), and its opportunity to fashion an Agenda for Reform to fulfil the 1999 Act’s vision. Submits that since the passing of the Act, some progress has, of course, been made and this progress should be recognized. Concludes there is no shortage of work to be done to bring the newly constituted Commission’s policies more in line with the realities of the pre‐competitive and deregulatory vision of the Telecommunications Act of 1996.

In this chapter, we update stakeholder salience research using the new lens of stakeholder work: the purposive processes of organization aimed at being aware of, identifying, understanding, prioritizing, and engaging stakeholders. Specifically, we focus on stakeholder prioritization work — primarily as represented by the stakeholder salience model — and discuss contributions, shortcomings, and possibilities for this literature. We suggest that future research focus on stakeholder inclusivity, the complexity of prioritization work within intra-corporate markets, the integration of stakeholder prioritization with other forms of stakeholder work, and the development of managerial tools for multiobjective decision making within the strategic management context.

The purpose of this chapter is to examine voice as an empowerment practice in a manufacturing company. The case study follows a qualitative approach to analyse employee voice and types of empowerment from a structural perspective. Findings suggest a variety of voice arrangements to empowering employees such as voice surveys, meetings, e-suggestions, opinion boxes and informal means such as casual meetings and walkarounds. In addition, employee voice is linked to types of empowerment such as information sharing, upward problem solving, task autonomy and attitudinal shaping. Further research would benefit from an exploration of employees’ feelings regarding voice mechanisms to examine the psychological perspective of empowerment.

Beliefs about teaching influence practice and can play a powerful role in the day-to-day decision-making of teachers. Pre-service teachers commonly accrue their original set of beliefs on teaching from teacher preparation programs or personal experiences, but unlike teachers with more experience, new teachers are more susceptible to changing their beliefs on teaching once they become official teachers of record. If these beliefs change in a negative way, such as by adopting a set of beliefs that views students through a deficit lens, or capable of achieving less than their privileged counterparts, then schools will continue to foster tendencies for social reproduction instead of tendencies for social justice. In urban schools, this increase in negative perceptions of students is even more common as new teachers face challenges that are less likely to occur in non-urban schools. Findings suggest that new teachers do change their beliefs during their first year, and that these beliefs often reflect the beliefs of trusted and close colleagues within their social networks. While some teachers experienced positive changes in their beliefs and teaching practices, other teachers experienced negative changes in their beliefs that unfavorably affected students. Most teachers were unaware of their belief changes, but offered explanations for how and why their beliefs could have changed without their noticing over the course of the study. Implications and possible directions for future research are discussed.

Applying sociological and developmental theoretical perspectives to educational policy issues, this study analyzed data from 7,710 children from low-income families in the Early Childhood Longitudinal Study-Kindergarten Cohort. The goal was to examine how much the association between phonics instruction in kindergarten classrooms and children’s reading achievement during the first year of school in the low-income population would depend on whether children had previously attended preschool as well as the socioeconomic composition of their elementary schools. Lagged linear models with a series of sensitivity tests revealed that this association was strongest among children from low-income families who had not attended preschool and then enrolled in socioeconomically disadvantaged elementary schools and among children from low-income families who had attended preschool and then enrolled in socioeconomically advantaged elementary schools. These findings demonstrate how insights into educational inequality can be gained by situating developing children within their proximate ecologies and institutional settings, especially looking to the match between children and their contexts. They are especially relevant to timely policy discussions of early childhood education programs, classroom instructional practices, and school desegregation.

In finite element analysis of pile driving, the nodes of the finite element mesh are the most important locations for output stresses. Especially at the pile‐soil interface, it is essential to obtain accurate nodal stresses. Several global and local stress smoothing methods available in the literature were reviewed and examined. Global methods are found to be computationally expensive, so results obtained from several local stress smoothing methods are compared. It is shown that accurate nodal stresses can be obtained by approximating the stress distribution inside four‐element patches by a polynomial with order equal to the order of the shape functions. Equally good results can be obtained by approximating the stress distribution inside each element by a bilinear surface. When a method taking into account both equilibrium and boundary conditions was applied, a set of ill‐conditioned matrices was produced for the four‐element patches. Such methods are therefore not recommended.

CONTROLLED EXPANSION has an important implication in the mechanical fastening of high performance structures. The technique provides that a cylindrical fastener expands plastically during installation to a slightly hour glass shaped cross section. Expansion is one to two per cent of the hole diameter at the shear plane, and three to five per cent at the surfaces. The result is a joint with remarkable integrity and attractive in cost saving potential. The advantages of controlled expansion are being incorporated into the fastening of the A300B wing structure after a critically thorough study of the systems described herein, in comparison with all proven and potential alternatives.

The purpose of this paper is to propose a stable high-order absorbing boundary condition (ABC) based on new continued fraction for scalar wave propagation in 2D and 3D unbounded layers.

The ABC is obtained based on continued fraction (CF) expansion of the frequency-domain dynamic stiffness coefficient (DtN kernel) on the artificial boundary of a truncated infinite domain. The CF which has been used to the thin layer method in [69] will be applied to the DtN method to develop a time-domain high-order ABC for the transient scalar wave propagation in 2D. Furthermore, a new stable composite-CF is proposed in this study for 3D unbounded layers by nesting the above CF for 2D layer and another CF.

The ABS has been transformed from frequency to time domain by using the auxiliary variable technique. The high-order time-domain ABC can couple seamlessly with the finite element method. The instability of the ABC-FEM coupled system is discussed and cured.

This manuscript establishes a stable high-order time-domain ABC for the scalar wave equation in 2D and 3D unbounded layers, which is based on the new continued fraction. The high-order time-domain ABC can couple seamlessly with the finite element method. The instability of the coupled system is discussed and cured.

“GIVE a dog a bad name and hang him,” is an aphorism which has been accepted for many years. But, like many other household words, it is not always true. Even if it were, the dog to be operated upon would probably prefer a gala day at his Tyburn Tree to being executed in an obscure back yard.