scholarly journals Obedience Pressure vs. Peer Pressure: An Explanation of Muslims’ Religious Role in Budgetary Slack

2021 ◽  
Vol 36 (2) ◽  
pp. 124-135
Author(s):  
Aryan Danil Mirza. BR ◽  
Kharisa Rachmi Khoirunisa
Keyword(s):  
Peer Pressure ◽  
Major Effect ◽  
Social Pressure ◽  
Management Control ◽  
Accounting Students ◽  
Budgetary Slack ◽  
Reactance Theory ◽  
Two Factors ◽  
The Difference

Introduction/Main Objectives: The performance of individuals in organizations is generally evaluated based on their success at achieving targets. Furthermore, the role of the budget has a major effect on individual behavior in the preparation of the budget, by allowing unethical actions (budgetary slack). Background Problems: There are a few studies that measure the difference in the influence of social pressure between superiors and peers on individual’s behavior in the organizational budgeting process. On the other hand, there are inconsistencies in the results of the research into the role of religiosity in the creation of budgetary slack. Novelty: To explain why people are not influenced by social pressures to create budgetary slack, we use the Psychological Reactance Theory. We argue that religiosity is one factor that influences people in making decisions about participative budgeting. Religiosity is believed to be able to influence one's personal values, so it impacts on one's judgment and determination of whether a thing is good or bad. Research Methods: This study uses an experimental research method on 65 undergraduate accounting students and a 2x2 factorial design consisting of two factors, social pressure (obedience pressure and peer pressure) and religiosity (high and low). Finding/Results: The results show that religiosity is proven to play an important role in the budget decision-making process, futhermore it minimizes the occurrence of budgetary slack. Conclusion: Individuals who have high religiosity are proven to be better able to avoid creating budgetary slack compared to individuals who have low religiosity, when receiving pressure from superiors and peers. This result has implications for organizational stakeholders dealing with employee recruitment or in the organization's management control system, as religiosity is an important factor that must be prioritized.

scholarly journals The role of perceived threat to freedom of choice in children's preference for scarcity

2021 ◽  
Author(s):  
Kathryn Harper
Keyword(s):  
Key Words ◽  
Statistical Information ◽  
Psychological Reactance ◽  
Perceived Threat ◽  
Freedom Of Choice ◽  
Factors Influencing ◽  
Reactance Theory ◽  
Two Factors ◽  
Children's Development

The present research investigated the role of perceived threat to freedom of choice in children’s development of preference for scarcity. In two experiments, 5- to 7-year-olds assisted a fictional agent in choosing between relatively scarce versus abundant toys in a “virtual shop.” Experiment 1 investigated the role of extremity of scarcity in children’s preference for scarcity, while Experiment 2 investigated the role of the presence of competition. These two factors were anticipated to activate perceived threat to freedom to choose the scarce objects, resulting in motivational arousal to choose the scarce objects. Overall, a preference for scarcity increased with age. When threat to freedom of choice was induced, 7-year-olds showed a robust preference for scarcity in both experiments. The findings are discussed in the context of reactance theory and other factors influencing children’s patterns of responses, including prosociality. This research contributes to our understanding of children’s use of statistical information. Key words: scarcity, threat to freedom of choice, psychological reactance

Compressibility to 7 GPa at 298 K of the protonated octahedral framework mineral burtite, CaSn(OH)6

2002 ◽  
Vol 66 (3) ◽  
pp. 431-440 ◽  
Author(s):  
M. D. Welch ◽  
W. A. Crichton
Keyword(s):  
Hydrogen Bonding ◽  
Equation Of State ◽  
Major Effect ◽  
Third Order ◽  
Space Group ◽  
X Ray ◽  
The Difference ◽  
Murnaghan Equation ◽  
Hydrogen Bonded

AbstractThe equation of state of synthetic deuterated burtite, CaSn(OD)6, has been determined to 7.25 GPa at 298 K by synchrotron X-ray powder diffraction. Fitting to a third-order Birch-Murnaghan equation of state gives K0 = 44.7(9) GPa and K0′ = 5.3(4). A second-order fit gives K0 = 47.4(4) GPa. Within experimental error the two fits are indistinguishable over the pressure range studied. The decrease in the a parameter with pressure is smooth and no phase transitions were observed. Burtite is much more compressible (by a factor of three or four) than CaSnO3 and CdSnO3 perovskites, indicating that the absence of a cavity cation has a major effect upon the compressibility of the octahedral framework. Burtite is also markedly more compressible than the closely-related mineral stottite FeGe(OH)6 (K0 = 78 GPa). Their different compressibilities correlate with the relative compressibilities of stannate and germanate perovskites. Although different octahedral compressions are likely to be the primary reason for the different compressibilities of burtite and stottite, we also consider the possible secondary role of hydrogen-bonding topology in affecting the compressibilities of protonated octahedral frameworks. Burtite and stottite have different hydrogen-bonding topologies due to their different octahedral-tilt system. Burtite, space group Pn3̄ and tilt system a+a+a+, has a hydrogen-bonded network of linked four-membered rings of O-H…O linkages, whereas stottite, space group P42/n and tilt system a+a+c−, has <100> O-H…O crankshafts and isolated four-membered rings. These different hydrogen-bonded configurations lead to different bracing of the empty cavity sites by the O-H…O linkages and very different hydrogen-bonding connectivities in these two minerals that may also enhance the difference between their compressibilities.

scholarly journals The role of perceived threat to freedom of choice in children's preference for scarcity

2021 ◽  
Author(s):  
Kathryn Harper
Keyword(s):  
Key Words ◽  
Statistical Information ◽  
Psychological Reactance ◽  
Perceived Threat ◽  
Freedom Of Choice ◽  
Factors Influencing ◽  
Reactance Theory ◽  
Two Factors ◽  
Children's Development

The present research investigated the role of perceived threat to freedom of choice in children’s development of preference for scarcity. In two experiments, 5- to 7-year-olds assisted a fictional agent in choosing between relatively scarce versus abundant toys in a “virtual shop.” Experiment 1 investigated the role of extremity of scarcity in children’s preference for scarcity, while Experiment 2 investigated the role of the presence of competition. These two factors were anticipated to activate perceived threat to freedom to choose the scarce objects, resulting in motivational arousal to choose the scarce objects. Overall, a preference for scarcity increased with age. When threat to freedom of choice was induced, 7-year-olds showed a robust preference for scarcity in both experiments. The findings are discussed in the context of reactance theory and other factors influencing children’s patterns of responses, including prosociality. This research contributes to our understanding of children’s use of statistical information. Key words: scarcity, threat to freedom of choice, psychological reactance

Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism

2010 ◽  
Vol 22 (2) ◽  
pp. 27-49 ◽  
Author(s):  
Frank G. H. Hartmann ◽  
Victor S. Maas
Keyword(s):  
Decision Making ◽  
Crucial Role ◽  
Social Pressure ◽  
Business Unit ◽  
Budgetary Slack ◽  
Management Accountants ◽  
The Creation ◽  
Personality Construct

ABSTRACT: This paper investigates business unit (BU) controllers’ inclination to engage in the creation of budgetary slack. In particular, we explore whether controllers who are involved in BU decision making are more susceptible to social pressure to engage in slack creation than controllers who are not. We expect, and find, a crucial role of the controller’s personality. Results from an experiment among 136 management accountants suggest that the personality construct Machiavellianism interacts with involvement to explain controllers’ responses to social pressure to create budgetary slack. Controllers scoring high on Machiavellianism are more likely to give in to pressure by BU management to create budgetary slack when they have been involved in decision making. In contrast, controllers scoring low on Machiavellianism are less likely to give in to pressure to create slack when they have been involved in decision making.

scholarly journals EFEK MEDIASI SLACK DETECTION DAN KEADILAN DISTRIBUTIF TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 87-102
Author(s):  
Nur Anita ◽  
Frida Fanani Rohma
Keyword(s):  
Structural Equation Modeling ◽  
Theory Of Planned Behavior ◽  
Distributive Justice ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Budgetary Slack ◽  
Executive Staff ◽  
Positive Effect

Budgetary slack harms the company because it causes problems with future profits and resource losses. This study employed theory of planned behavior to investigate the effect of budget participation on budgetary slack by slack detection and distributive justice as a mediating variables. This study uses a survey with 111 managers and executive staff from various companies in Jakarta as participants. The results of the analysis using structural equation modeling show that budget participation has a positive effect on slack detection, and slack detection can reduce the tendency of budgetary slack. Further analysis shows that budget participation can increase distributive justice for individuals. However, the withdrawal of distributive justice triggers the tendency of budgetary slack. The results showed that budget participation could play a role as a two-point sword. Academics and practice need to be careful in interpreting the effectiveness of the role of budget participation as part of management control during budgeting

The role of differential phase contrast in electron microscopy

1978 ◽  
Vol 36 (1) ◽  
pp. 176-177
Author(s):  
E.M. Waddell ◽  
J.N. Chapman ◽  
R.P. Ferrier
Keyword(s):  
Phase Contrast ◽  
Practical Method ◽  
Position Vector ◽  
Differential Phase ◽  
Pure Phase ◽  
Differential Phase Contrast ◽  
The Difference ◽  
Image Position ◽  
First Moment

Dekkers and de Lang (1977) have discussed a practical method of realising differential phase contrast in a STEM. The method involves taking the difference signal from two semi-circular detectors placed symmetrically about the optic axis and subtending the same angle (2α) at the specimen as that of the cone of illumination. Such a system, or an obvious generalisation of it, namely a quadrant detector, has the characteristic of responding to the gradient of the phase of the specimen transmittance. In this paper we shall compare the performance of this type of system with that of a first moment detector (Waddell et al.1977).For a first moment detector the response function R(k) is of the form R(k) = ck where c is a constant, k is a position vector in the detector plane and the vector nature of R(k)indicates that two signals are produced. This type of system would produce an image signal given bywhere the specimen transmittance is given by a (r) exp (iϕ (r), r is a position vector in object space, ro the position of the probe, ⊛ represents a convolution integral and it has been assumed that we have a coherent probe, with a complex disturbance of the form b(r-ro) exp (iζ (r-ro)). Thus the image signal for a pure phase object imaged in a STEM using a first moment detector is b2 ⊛ ▽ø. Note that this puts no restrictions on the magnitude of the variation of the phase function, but does assume an infinite detector.

Slow Down You’re Moving Too Fast

2015 ◽  
Vol 27 (2) ◽  
pp. 53-63 ◽  
Author(s):  
Annie Lang ◽  
Nancy Schwartz ◽  
Sharon Mayell
Keyword(s):  
Older Adults ◽  
Cognitive Aging ◽  
Attention And Memory ◽  
Younger Adults ◽  
Media Messages ◽  
Two Factors ◽  
The Difference

The study reported here compared how younger and older adults processed the same set of media messages which were selected to vary on two factors, arousing content and valence. Results showed that older and younger adults had similar arousal responses but different patterns of attention and memory. Older adults paid more attention to all messages than did younger adults. However, this attention did not translate into greater memory. Older and younger adults had similar levels of memory for slow-paced messages, but younger adults outperformed older adults significantly as pacing increased, and the difference was larger for arousing compared with calm messages. The differences found are in line with predictions made based on the cognitive-aging literature.

On the Role of Transferrin in 67Ga Uptake by Tumor Cells

1988 ◽  
Vol 27 (04) ◽  
pp. 151-153
Author(s):  
P. Thouvenot ◽  
F. Brunotte ◽  
J. Robert ◽  
L. J. Anghileri
Keyword(s):  
Specific Binding ◽  
Subcellular Fractionation ◽  
Animal Blood ◽  
Tumor Bearing ◽  
Cell Structures ◽  
The Difference ◽  
Sarcoma Cells ◽  
In Vitro Uptake

In vitro uptake of 67Ga-citrate and 59Fe-citrate by DS sarcoma cells in the presence of tumor-bearing animal blood plasma showed a dramatic inhibition of both 67Ga and 59Fe uptakes: about ii/io of 67Ga and 1/5o of the 59Fe are taken up by the cells. Subcellular fractionation appears to indicate no specific binding to cell structures, and the difference of binding seems to be related to the transferrin chelation and transmembrane transport differences

ROLE OF ADDED PHOSPHOGYPSUM AND HUMIC ACIDS IN THE KINETIC RELEASE OF SALT FROM SALT AFFECTED SOIL (SALINE – SODIC)

2020 ◽  
pp. 15-27
Keyword(s):  
Electrical Conductivity ◽  
Humic Acids ◽  
Release Rate ◽  
Release Kinetics ◽  
Sodium Adsorption Ratio ◽  
Salt Affected Soil ◽  
Two Factors ◽  
Dissolved Ions ◽  
Kinetic Release

In order to study the effect of phosphogypsum and humic acids in the kinetic release of salt from salt-affected soil, a laboratory experiment was conducted in which columns made from solid polyethylene were 60.0 cm high and 7.1 cm in diameter. The columns were filled with soil so that the depth of the soil was 30 cm inside the column, the experiment included two factors, the first factor was phosphogypsum and was added at levels 0, 5, 10 and 15 tons ha-1 and the second-factor humic acids were added at levels 0, 50, 100 and 150 kg ha-1 by mixing them with the first 5 cm of column soil and one repeater per treatment. The continuous leaching method was used by using an electrolytic well water 2.72 dS m-1. Collect the leachate daily and continue the leaching process until the arrival of the electrical conductivity of the filtration of leaching up to 3-5 dS m-1. The electrical conductivity and the concentration of positive dissolved ions (Ca, Mg, Na) were estimated in leachate and the sodium adsorption ratio (SAR) was calculated. The results showed that the best equation for describing release kinetics of the salts and sodium adsorption ratio in soil over time is the diffusion equation. Increasing the level of addition of phosphogypsum and humic acids increased the constant release velocity (K) of salts and the sodium adsorption ratio. The interaction between phosphogypsum and humic acids was also affected by the constant release velocity of salts and the sodium adsorption ratio. The constant release velocity (K) of the salts and the sodium adsorption ratio at any level of addition of phosphogypsum increased with the addition of humic acids. The highest salts release rate was 216.57 in PG3HA3, while the lowest rate was 149.48 in PG0HA0. The highest release rate of sodium adsorption ratio was 206.09 in PG3HA3, while the lowest rate was 117.23 in PG0HA0.

REFLECTION COEFFICIENT OF AN ELECTROMAGNETIC WAVE IN CONDUCTIVE MEDIA

2018 ◽  
pp. 100-106
Author(s):  
M. S. Sudakova ◽  
M. L. Vladov ◽  
M. R. Sadurtdinov
Keyword(s):  
Reflection Coefficient ◽  
Ground Penetrating Radar ◽  
Electromagnetic Waves ◽  
Water Contamination ◽  
Survey Design ◽  
Direct And Inverse Problems ◽  
The Difference ◽  
Ground Penetrating ◽  
Ideal Dielectric

Within the ground penetrating radar bandwidth the medium is considered to be an ideal dielectric, which is not always true. Electromagnetic waves reflection coefficient conductivity dependence showed a significant role of the difference in conductivity in reflection strength. It was confirmed by physical modeling. Conductivity of geological media should be taken into account when solving direct and inverse problems, survey design planning, etc. Ground penetrating radar can be used to solve the problem of mapping of halocline or determine water contamination.

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