scholarly journals Culture And Risk Assessment: A Comparison Of Singapore And Taiwan

Author(s):  
Hsueh-Ju Chen ◽  
Shaio-Yan Huang

This study examines two areas of auditing: namely, the identification of those factors that are associated with audit risk, business risk, and personal risk; and secondly how culture affects risk assessment. A factor analysis and a logistic regression are used to analyze questionnaire data collected from Singapore and Taiwan. The results show that three factors (the effectiveness of control activities, reporting bias of management and reliability of management) are strongly associated with the auditors risk assessment. This result replicates findings of previous research, indicating the importance of understand the clients control environment in the assessment of the likelihood of material misstatements. In addition, this study also hypothesized that differences in the cultural values of Chinese auditors are likely to result in differences in the risks assessed. The results show that auditors place more emphasis on their firms risk rather than their personal risk. However, compared to auditors in Taiwan, auditors in Singapore seem to be more concerned with risks at the individual level than at the group level. It implies the impact of Western Anglo-Saxon ideas on individuals from a Chinese background.

Author(s):  
Catherine S. Daus ◽  
Stephen R. Baumgartner

Studies of discrete pride in the workplace are both few and on the rise. We examined what has, to date, been unstudied, namely the impact that a leader’s expressions of authentic and hubristic pride can have on the followers at that moment, and on their attitudes regarding their task, leader, and group. Students working in groups building Lego structures rated their perceived leader regarding expressions of pride, both authentic and hubristic. Students who perceived the leader as expressing more authentic pride rated the task, group (satisfaction and cohesion), and leader more positively, while the reverse was generally true for perceptions of expressions of hubristic pride. We found these effects both at the individual level and at the group level. We also predicted and found moderation for the type of task worked on, creative or detailed. Implications abound for leader emotional labor and emotion management.


Author(s):  
Steve Baumgartner ◽  
Catherine Daus

Studies of discrete pride in the workplace are both few and on the rise. We examined what has, to date, been yet unstudied: the impact that a leader’s expressions of authentic and hubristic pride can have on the followers at that moment, and on their feelings about their task, leader, and group. Students working in groups building Lego structures rated their perceived leader regarding expressions of pride, both authentic and hubristic. Students who perceived the leader as expressing more authentic pride rated the task, group (satisfaction and cohesion), and leader more positively; while the reverse was generally true for perceptions of expressions of hubristic pride. We found these effects both at the individual level, and at the group level. We also predicted and found moderation for the type of task worked on, creative or detailed. Implications abound for leader emotional labor and emotion management.


2018 ◽  
Vol 23 (04) ◽  
pp. 1850026 ◽  
Author(s):  
ABDALLAH ALSAAD

The paper examines the impact of individual culture orientations on the nascent entrepreneurship at the individual level. The cultural orientations investigated in this study were based on Schwartz’s values model. Using data from World Value Survey collected from seven countries ([Formula: see text]), we investigate the direct effect of Open to Change, Self-enhancement, Conservation and Self-transcendence values on nascent entrepreneurship. The results show that the Open to Change values, including Stimulation and Self-direction values, significantly and positively affect nascent entrepreneurship. Only one of the Self-enhancement values has a positive effect on nascent entrepreneurship — the Power value. Meanwhile, Conservation values, including Tradition and Security, negatively and significantly affect the nascent entrepreneurship. Finally, the results show no support for the association between Self-transcendence values and nascent entrepreneurship. Our findings highlight that some values are more conducive to driving or inhibiting nascent entrepreneurship. Investigating the effect of individual cultural orientations on nascent entrepreneurship in the lens of personal values benefits us to comprehend individual motivations toward entrepreneurship, and will light many features of entrepreneurship behavior at the individual level and within and across cultures.


2021 ◽  
Author(s):  
Philip Griffiths ◽  
Joel Sims ◽  
Abi Williams ◽  
Nicola Williamson ◽  
David Cella ◽  
...  

Abstract Purpose: Treatment benefit as assessed using clinical outcome assessments (COAs), is a key endpoint in many clinical trials at both the individual and group level. Anchor-based methods can aid interpretation of COA change scores beyond statistical significance, and help derive a meaningful change threshold (MCT). However, evidence-based guidance on the selection of appropriately related anchors is lacking. Methods: A simulation was conducted which varied sample size, change score variability and anchor correlation strength to assess the impact of these variables on recovering the true simulated MCT at both the individual and group-level. At the individual-level, Receiver Operating Characteristic (ROC) curves and Predictive Modelling (PM) anchor analyses were conducted. At the group-level, group means of the ‘not-improved’ and ‘improved’ groups were compared. Results: Sample sizes, change score variability and magnitude of anchor correlation affected accuracy of the estimated MCT. At the individual-level, ROC curves were less accurate than PM methods at recovering the true MCT. For both methods, smaller samples led to higher variability in the returned MCT, but higher variability still using ROC. Anchors with weaker correlations with COA change scores had increased variability in the estimated MCT. An anchor correlation of 0.50-0.60 identified a true MCT cut-point under certain conditions using ROC. However, anchor correlations as low as 0.30 were appropriate when using PM under certain conditions. At the group-level, the MCT was consistently underestimated regardless of the anchor correlation. Conclusion: Findings show that the chosen method, sample size and variability in change scores influence the necessary anchor correlation strength when identifying a true individual-level MCT. Often, this needs to be higher than the commonly accepted threshold of 0.30. Stronger correlations than 0.30 are required at the group-level, but a specific recommendation is not provided. Results can be used to assist researchers selecting and assessing the quality of anchors.


2016 ◽  
Vol 144 (8) ◽  
pp. 1717-1727 ◽  
Author(s):  
S. N. BUZDUGAN ◽  
M. A. CHAMBERS ◽  
R. J. DELAHAY ◽  
J. A. DREWE

SUMMARYAccurate detection of infection with Mycobacterium bovis in live badgers would enable targeted tuberculosis control. Practical challenges in sampling wild badger populations mean that diagnosis of infection at the group (rather than the individual) level is attractive. We modelled data spanning 7 years containing over 2000 sampling events from a population of wild badgers in southwest England to quantify the ability to correctly identify the infection status of badgers at the group level. We explored the effects of variations in: (1) trapping efficiency; (2) prevalence of M. bovis; (3) using three diagnostic tests singly and in combination with one another; and (4) the number of badgers required to test positive in order to classify groups as infected. No single test was able to reliably identify infected badger groups if <90% of the animals were sampled (given an infection prevalence of 20% and group size of 15 badgers). However, the parallel use of two tests enabled an infected group to be correctly identified when only 50% of the animals were tested and a threshold of two positive badgers was used. Levels of trapping efficiency observed in previous field studies appear to be sufficient to usefully employ a combination of two existing diagnostic tests, or others of similar or greater accuracy, to identify infected badger groups without the need to capture all individuals. To improve on this, we suggest that any new diagnostic test for badgers would ideally need to be >80% sensitive, at least 94% specific, and able to be performed rapidly in the field.


Author(s):  
Nicole A. Celestine ◽  
Chris Perryer

With the global rise of the knowledge worker, there is an increasing interest in effective knowledge transfer practices within the firm. This interest is especially prevalent in regards to the transfer of tacit knowledge—knowledge that is difficult to describe and transmit to others. In this chapter, the authors consider how the emerging practice of knowledge coaching can be utilized as a means to transfer tacit knowledge between experts and protégés within the firm, and consider the individual-level factors that influence whether the practice yields success. In doing so, they report the results of a study examining the impact of individually possessed national cultural values on motivation to engage in knowledge coaching, and put forward several avenues for future research.


2020 ◽  
Author(s):  
Keith Payne ◽  
Heidi A. Vuletich ◽  
Kristjen B. Lundberg

The Bias of Crowds model (Payne, Vuletich, &amp; Lundberg, 2017) argues that implicit bias varies across individuals and across contexts. It is unreliable and weakly associated with behavior at the individual level. But when aggregated to measure context-level effects, the scores become stable and predictive of group-level outcomes. We concluded that the statistical benefits of aggregation are so powerful that researchers should reconceptualize implicit bias as a feature of contexts, and ask new questions about how implicit biases relate to systemic racism. Connor and Evers (2020) critiqued the model, but their critique simply restates the core claims of the model. They agreed that implicit bias varies across individuals and across contexts; that it is unreliable and weakly associated with behavior at the individual level; and that aggregating scores to measure context-level effects makes them more stable and predictive of group-level outcomes. Connor and Evers concluded that implicit bias should be considered to really be noisily measured individual construct because the effects of aggregation are merely statistical. We respond to their specific arguments and then discuss what it means to really be a feature of persons versus situations, and multilevel measurement and theory in psychological science more broadly.


2021 ◽  
pp. 073563312110308
Author(s):  
Fan Ouyang ◽  
Si Chen ◽  
Yuqin Yang ◽  
Yunqing Chen

Group-level metacognitive scaffolding is critical for productive knowledge building. However, previous research mainly focuses on the individual-level metacognitive scaffoldings in helping learners improve knowledge building, and little effort has been made to develop group-level metacognitive scaffolding (GMS) for knowledge building. This research designed three group-level metacognitive scaffoldings of general, task-oriented, and idea-oriented scaffoldings to facilitate in-service teachers’ knowledge building in small groups. A mixed method is used to examine the effects of the GMSs on groups’ knowledge building processes, performances, and perceptions. Results indicate a complication of the effects of GMSs on knowledge building. The idea-oriented scaffolding has potential to facilitate question-asking and perspective-proposing inquiry through peer interactions; the general scaffolding does not necessarily lessen teachers’ idea-centered explanation and elaboration on the individual level; the task-oriented scaffolding has the worst effect. Pedagogical and research implications are discussed to foster knowledge building with the support of GMSs.


2021 ◽  
Vol 10 (6) ◽  
pp. 1161
Author(s):  
Raluca Pais ◽  
Thomas Maurel

The epidemiology and the current burden of chronic liver disease are changing globally, with non-alcoholic fatty liver disease (NAFLD) becoming the most frequent cause of liver disease in close relationship with the global epidemics of obesity, type 2 diabetes and metabolic syndrome. The clinical phenotypes of NAFLD are very heterogeneous in relationship with multiple pathways involved in the disease progression. In the absence of a specific treatment for non-alcoholic steatohepatitis (NASH), it is important to understand the natural history of the disease, to identify and to optimize the control of factors that are involved in disease progression. In this paper we propose a critical analysis of factors that are involved in the progression of the liver damage and the occurrence of extra-hepatic complications (cardiovascular diseases, extra hepatic cancer) in patients with NAFLD. We also briefly discuss the impact of the heterogeneity of the clinical phenotype of NAFLD on the clinical practice globally and at the individual level.


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