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Book part
Publication date: 1 May 2012

Wm. Steven Smith and Steven A. Dennis

We develop two new measures for assessing project uncertainty in sensitivity/scenario analyses. For sensitivity analysis, we develop the “Z% Elasticity Coefficient,” building on…

Abstract

We develop two new measures for assessing project uncertainty in sensitivity/scenario analyses. For sensitivity analysis, we develop the “Z% Elasticity Coefficient,” building on the elasticity concept in economics. For scenario analyses, we develop the “Proportionate Range.” Both are substitutes for employing mean–variance (of Net Present Value or NPV) analysis, which has been criticized for assessing project uncertainty. The appendix provides examples of computing each measure for a hypothetical project.

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Research in Finance
Type: Book
ISBN: 978-1-78052-752-9

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Transportation and Traffic Theory in the 21st Century
Type: Book
ISBN: 978-0-080-43926-6

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Book part
Publication date: 26 April 2017

Prince Boateng, Zhen Chen and Stephen O. Ogunlana

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Megaproject Risk Analysis and Simulation
Type: Book
ISBN: 978-1-78635-830-1

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The Banking Sector Under Financial Stability
Type: Book
ISBN: 978-1-78769-681-5

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Transportation and Traffic Theory in the 21st Century
Type: Book
ISBN: 978-0-080-43926-6

Book part
Publication date: 13 March 2023

Adrien B. Bonache and Kenneth J. Smith

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of…

Abstract

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

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Book part
Publication date: 12 August 2017

Jennifer McLeer

This paper introduces a method by which researchers can assess the strength of their status manipulations in experimental research by comparing them against Monte Carlo simulated…

Abstract

Purpose

This paper introduces a method by which researchers can assess the strength of their status manipulations in experimental research by comparing them against Monte Carlo simulated distributions that use aggregate Status Characteristics Theory (SCT) data.

Methodology

This paper uses Monte Carlo methods to simulate the m and q parameter distributions and the proportion of stay (P(s)) score distributions for four commonly used status situations. It also presents findings from an experiment that highlight the processes by which researchers can utilize these simulated distributions in their assessment of novel status manipulations.

Findings

Findings indicate that implicitly relevant status manipulations have considerably more overlapping P(s) scores in the simulated distributions of high and low states of a status characteristic than explicitly relevant status manipulations. Findings also show that a novel status manipulation, the handedness manipulation, sufficiently creates high- and low-status differences in P(s) scores.

Research implications

Future researchers can use these simulated distributions to plot the mean P(s) scores of each of their experimental conditions on the overlapping distribution for the corresponding status manipulation. Manipulations that produce scores that fall outside of the range of overlapping values are also likely to create status differences between conditions in other settings or populations.

Abstract

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Strategizing
Type: Book
ISBN: 978-1-78973-698-4

Book part
Publication date: 24 September 2010

Alla Golub, Thomas W. Hertel, Farzad Taheripour and Wallace E. Tyner

Over the past decade, biofuels production in the European Union and the United States has boomed – much of this due to government mandates and subsidies. The United States has now…

Abstract

Over the past decade, biofuels production in the European Union and the United States has boomed – much of this due to government mandates and subsidies. The United States has now surpassed Brazil as the world's leading producer of ethanol. The economic and environmental impact of these biofuel programs has become an important question of public policy. Due to the complex intersectoral linkages between biofuels and crops, livestock as well as energy activities, CGE modeling has become an important tool for their analysis. This chapter reviews recent developments in this area of economic analysis and suggests directions for future research.

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New Developments in Computable General Equilibrium Analysis for Trade Policy
Type: Book
ISBN: 978-0-85724-142-9

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Book part
Publication date: 18 November 2014

Ted D. Englebrecht, Xiaoyan Chu and Yingxu Kuang

Dissatisfaction with the current federal tax system is fostering serious interest in several tax reform plans such as a value-added tax (VAT), a flat tax, and a national retail…

Abstract

Dissatisfaction with the current federal tax system is fostering serious interest in several tax reform plans such as a value-added tax (VAT), a flat tax, and a national retail sales tax. Recently, one of the former Republican presidential candidates, Herman Cain, initiated a 999 tax plan. As illustrated on Cain’s official website, the 999 plan intends to replace current federal taxes with a 9% business flat tax, a 9% individual flat tax, and a 9% national sales tax. We examine the distributional effects of the 999 tax plan, as well as the current system it intends to replace, under both annual income and lifetime income approaches. Global measures of progressivity and bootstrap-t confidence intervals suggest that the current federal tax system is progressive while Cain’s 999 tax plan is regressive under the annual income approach. Under the lifetime income approach, both the current federal tax system and Cain’s 999 tax plan show progressivity. However, the current federal tax system is more progressive. The findings in this study suggest that Cain’s 999 tax plan should be considered more seriously and further analysis of the 999 tax plan is warranted.

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Advances in Taxation
Type: Book
ISBN: 978-1-78441-120-6

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