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Software packages for reconstructability analysis (RA), as well as for related log linear modeling, generally provide a fixed set of functions. Such packages are suitable…
Software packages for reconstructability analysis (RA), as well as for related log linear modeling, generally provide a fixed set of functions. Such packages are suitable for end‐users applying RA in various domains, but do not provide a platform for research into the RA methods themselves. A new software system, Occam3, is being developed which is intended to address three goals which often conflict with one another to provide: a general and flexible infrastructure for experimentation with RA methods and algorithms; an easily‐configured system allowing methods to be combined in novel ways, without requiring deep software expertise; and a system which can be easily utilized by domain researchers who are not computer specialists. Meeting these goals has led to an architecture which strictly separates functions into three layers: the core, which provides representation of data sets, relations, and models; the management layer, which provides extensible objects for development of new algorithms; and the script layer, which allows the other facilities to be combined in novel ways to address a particular domain analysis problem.
There has been significant interest in the classification of exchange rate regimes in order to investigate a wide range of hypotheses. Studies of the effects of exchange…
There has been significant interest in the classification of exchange rate regimes in order to investigate a wide range of hypotheses. Studies of the effects of exchange rate regimes on crises and other aspects of economic performance can have important implications for policy choices. The paper provides a guide to the major new large data sets that classify exchange rate regimes and to critically analyze important methodological issues.
The study surveys and critiques the literature and provides theoretical analysis of major issues involved in classifying exchange rate regimes.
The study finds that all of the new data sets have problems but some have more problems than others and several of them are substantial improvements on what was previously available. It is also shown that the best ways to classify depend on the issue being addressed and that for detailed studies variants of measures using the concept of exchange market pressure are the most promising. Directions for future research are also discussed.
The paper makes researchers aware of the new data sets that are available and discusses their strengths and weaknesses. It also presents original analysis of several of the major conceptual issues involved in classifying exchange rate regimes.
The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance…
The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance.
The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis.
The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale.
While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings.
This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved.
The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.
Howard W. Barlow, assisted by Henry S. Stillwell and Ho‐Shen Lu of the University of Minnesota, in their paper “Strength Investigations of Thin Stainless Steel Sections,”…
Howard W. Barlow, assisted by Henry S. Stillwell and Ho‐Shen Lu of the University of Minnesota, in their paper “Strength Investigations of Thin Stainless Steel Sections,” described an improved test technique which has been very favourably received by the American aviation industry.