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Article
Publication date: 1 January 2014

Marietta Peytcheva

This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive…

Abstract

Purpose

This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a hypothesis-testing task. It examines the effect of a professional skepticism prompt, based on the presumptive doubt view of professional skepticism, as well as the effect of a cheater-detection prompt, based on social contracts theory.

Design/methodology/approach

Seventy-eight audit students and 85 practising auditors examine an audit case and determine the evidence needed to test the validity of a management's assertion in a Wason selection task. The experiment manipulates the presence of a professional skepticism prompt and the presence of a cheater-detection prompt. The personality trait of professional skepticism is measured with Hurtt's scale.

Findings

The presence of a professional skepticism prompt improves cognitive performance in the sample of students, but not in the sample of auditors. The presence of a cheater-detection prompt has no significant effect on performance in the student or auditor sample. The personality trait of professional skepticism is a significant predictor of cognitive performance in the sample of students but not in the sample of auditors.

Research limitations/implications

Results suggest that increasing the states of skepticism or suspicion toward the client firm's management may have no incremental effect on the normative hypothesis testing performance of experienced auditors. However, actively encouraging skeptical mindsets in novice auditors is likely to improve their cognitive performance in hypothesis testing tasks.

Originality/value

The study is the first to examine the joint effects of two specific types of state skepticism prompts, a professional skepticism prompt and a cheater-detection prompt, as well as the effect of the personality trait of professional skepticism, on auditor cognitive performance in a hypothesis-testing task. The study contributes to the literature by bringing together the psychology theory of social contracts and auditing research on professional skepticism, to examine auditors' reasoning performance in a hypothesis-testing task.

Details

Managerial Auditing Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 June 2005

Lakshmi S. Iyer, Babita Gupta and Nakul Johri

The primary purpose of this paper is to present a comprehensive strategy for performance, reliability and scalability (PSR) testing of multi‐tier web applications.

Abstract

Purpose

The primary purpose of this paper is to present a comprehensive strategy for performance, reliability and scalability (PSR) testing of multi‐tier web applications.

Design/methodology/approach

The strategy for PSR testing is presented primarily through examination of the intangible knowledge base in the PSR testing field. The paper also draws on relevant recent work conducted in the area of software performance evaluation.

Findings

The study revealed that appropriate testing procedures are critical for the success of web‐based multi‐tier applications. However, there was little academic work that collectively focused on PSR testing issues. This paper provides step‐by‐step testing procedures to ensure that web‐based applications are functioning well to meet user demands.

Research limitations/implications

Given the rapid changes in technology and business environments, more applied research will be needed in the area of PSR testing to ensure the successful functioning of web‐based applications. For future studies, structured interviews or case‐study methods could be employed to present the views of online companies.

Originality/value

This paper provides a comprehensive strategy and the suggested steps for managers and technical personnel to ensure that the multi‐tier, web‐based applications are effective, scalable and reliable.

Details

Industrial Management & Data Systems, vol. 105 no. 5
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 1 December 2004

George K. Stylios

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects…

Abstract

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 16 no. 6
Type: Research Article
ISSN: 0955-6222

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Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Book part
Publication date: 1 April 2011

H. Lee Swanson and Michael Orosco

The purpose of this chapter is to review our findings related to the question “Do outcomes related to dynamic assessment on a cognitive measure predict reading growth?”…

Abstract

The purpose of this chapter is to review our findings related to the question “Do outcomes related to dynamic assessment on a cognitive measure predict reading growth?” Our discussion related to the predictive validity of such procedures focused on outcomes related to a battery of memory and reading measures administered over a three-year period to 78 children (11.6 years) with and without reading disabilities (RD). Working memory (WM) tasks were presented under initial, gain, and maintenance testing conditions. The preliminary results suggested that maintenance testing conditions were significant moderators of comprehension and vocabulary growth, whereas probe scores and gain testing conditions were significant moderators of nonword fluency growth. Overall, the results suggested that the dynamic assessment of WM added significant variance in predicting later reading performance.

Details

Assessment and Intervention
Type: Book
ISBN: 978-0-85724-829-9

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Article
Publication date: 14 November 2008

George K. Stylios

Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched…

Abstract

Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 20 no. 6
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 1 January 1988

Clifton P. Campbell and Richard B. Armstrong

Introduction Employers have often hired graduates of vocational training programmes based on their diplomas and certificates rather than on their capabilities. As a…

Abstract

Introduction Employers have often hired graduates of vocational training programmes based on their diplomas and certificates rather than on their capabilities. As a result, these employers do not frequently hold vocational education/training in the highest regard. Additionally, the profession itself is concerned about the discouraging outcomes of some vocational programmes. Employers, governing bodies and taxpayers are all insisting that vocational programmes become more accountable.

Details

Journal of European Industrial Training, vol. 12 no. 1
Type: Research Article
ISSN: 0309-0590

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Article
Publication date: 1 October 1971

ALAN JONES

Performance testing is a way of finding out what a person can do as distinct from what he knows about or what he claims to be able to do. It is therefore rather surprising…

Abstract

Performance testing is a way of finding out what a person can do as distinct from what he knows about or what he claims to be able to do. It is therefore rather surprising that such an obviously useful testing method has for so long remained a rather neglected member of the testing family. Paper and pencil tests of aptitude and achievement on the other hand have been in widespread use and a considerable industry has grown up around them. It is not necessary to look very far to see why paper and pencil tests have enjoyed such popularity; they are usually an efficient and economical method of testing. The economic aspect is a particularly important one, since written tests can be given to large groups at a single sitting and marked quickly. Performance tests on the other hand are usually longer and require a lower tester/candidate ratio.

Details

Industrial and Commercial Training, vol. 3 no. 10
Type: Research Article
ISSN: 0019-7858

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Article
Publication date: 13 April 2012

Ka I. Pun, Yain Whar Si and Kin Chan Pau

Intensive traffic often occurs in web‐enabled business processes hosted by travel industry and government portals. An extreme case for intensive traffic is flash crowd…

Abstract

Purpose

Intensive traffic often occurs in web‐enabled business processes hosted by travel industry and government portals. An extreme case for intensive traffic is flash crowd situations when the number of web users spike within a short time due to unexpected events caused by political unrest or extreme weather conditions. As a result, the servers hosting these business processes can no longer handle overwhelming service requests. To alleviate this problem, process engineers usually analyze audit trail data collected from the application server and reengineer their business processes to withstand unexpected surge in the visitors. However, such analysis can only reveal the performance of the application server from the internal perspective. This paper aims to investigate this issue.

Design/methodology/approach

This paper proposes an approach for analyzing key performance indicators of traffic intensive web‐enabled business processes from audit trail data, web server logs, and stress testing logs.

Findings

The key performance indicators identified in the study's approach can be used to understand the behavior of traffic intensive web‐enabled business processes and the underlying factors that affect the stability of the web server.

Originality/value

The proposed analysis also provides an internal as well as an external view of the performance. Moreover, the calculated key performance indicators can be used by the process engineers for locating potential bottlenecks, reengineering business processes, and implementing contingency measures for traffic intensive situations.

Details

Business Process Management Journal, vol. 18 no. 2
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 1 December 1998

Leanne Jardine‐Tweedie and Phillip C. Wright

This paper discusses the use of drugs in the workplace with particular enphasis on the practice of drug testing, outlining arguments, both for and against. We conclude…

Abstract

This paper discusses the use of drugs in the workplace with particular enphasis on the practice of drug testing, outlining arguments, both for and against. We conclude that drug testing tends to destroy the employee‐employer relationship, recommending strongly not to engage in the practice. Finally, alternatives to drug testing are outlined, culminating in a call to place greater emphasis on performance testing.

Details

Journal of Managerial Psychology, vol. 13 no. 8
Type: Research Article
ISSN: 0268-3946

Keywords

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