Improving Assessments of Another Auditor's Competence

2009 ◽  
Vol 28 (1) ◽  
pp. 53-78 ◽  
Author(s):  
Noel Harding ◽  
Ken T. Trotman
Keyword(s):  
Group Feedback ◽  
Potential Intervention ◽  
Outcome Feedback ◽  
Average Group ◽  
Different Types ◽  
Specific Feedback ◽  
Specific Outcome ◽  
The Impact ◽  
The Relationship ◽  
Audit Effectiveness

SUMMARY: Auditing standards require auditors to assess the competence of their colleagues. However, previous studies have shown that auditors' assessments of their colleagues' competence are inaccurate and overconfident, potentially leading to a reduction in audit effectiveness. In two related studies, we investigate both the process by which these assessments are made and a potential intervention aimed at improving these judgments. In study 1, we investigate the anchors used by senior auditors in assessing the competence of their subordinates and peers, and find that the anchors vary depending on the familiarity of the audit senior with their colleague. These findings inform study 2, which investigates the impact of different types of outcome feedback on auditors' assessments of another auditor's competence. We find that the effects of individual-specific feedback and average-group feedback will be contingent on the nature of the relationship between the assessor and assessee. Specifically, individual-specific outcome feedback is effective in reducing overconfidence when assessing the competence of a colleague with whom the assessor has previously worked, but not an unfamiliar colleague. When assessing the competence of an unfamiliar colleague, we find that average-group outcome feedback is effective in reducing overconfidence. Our results complement and extend earlier theory by showing that individuals, in assessing a colleague's competence, use anchors in addition to the competence of the assessor.

scholarly journals Research on Mediating Mechanisms and the Impact on Food Provision Services in Poor Areas from the Perspective of Stakeholders

2021 ◽  
Vol 18 (19) ◽  
pp. 10510
Author(s):  
Tianwei Geng ◽  
Hai Chen ◽  
Di Liu ◽  
Qinqin Shi ◽  
Hang Zhang
Keyword(s):  
Ecosystem Service ◽  
Behavioral Responses ◽  
The Loess Plateau ◽  
Trade Offs ◽  
Different Types ◽  
Mediating Mechanisms ◽  
The Common ◽  
Food Provision ◽  
The Impact ◽  
The Relationship

Exploring and analyzing the common demands and behavioral responses of different stakeholders is important for revealing the mediating mechanisms of ecosystem service (ES) and realizing the management and sustainable supply of ES. This study took Mizhi County, a poverty-stricken area on the Loess Plateau in China, as an example. First, the main stakeholders, common demands, and behavioral responses in the food provision services were identified. Second, the relationship among stakeholders was analyzed. Finally, this study summarized three types of mediating mechanisms of food provision services and analyzed the influence of the different types of mediating mechanisms. The main conclusions are as follows: (1) Five main stakeholders in the study area were identified: government, farmers, enterprises, cooperatives, and middlemen. (2) Increasing farmers’ income is the common demand of most stakeholders in the study area, and this common demand has different effects on the behavioral responses of different stakeholders. (3) There are three types of mediating mechanisms in the study area: government + farmers mediating corn and mutton, government + enterprises mediating millet, and government + cooperatives mediating apples. On this basis, the effects of the different types of mediating mechanisms on variations in food yield, and trade-offs and synergies in typical townships, were analyzed.

Energy Efficiency of Vehicles

2020 ◽  
Author(s):  
Doug Carroll
Keyword(s):  
Energy Efficiency ◽  
Scientific Knowledge ◽  
Fuel Economy ◽  
Environmental Consequences ◽  
Energy Models ◽  
The World ◽  
Different Types ◽  
The Impact ◽  
The Relationship ◽  
Rational Decisions

Energy Efficiency of Vehicles educates readers about energy and the environment and the relationship between the energy we use and the environment. The world is at a point in time when people need to make very important decisions about energy in the next few decades. This book enables readers to utilize our scientific knowledge to make good rational decisions. Energy Efficiency of Vehicles provides information on: Calculations related to energy, power, and efficiency, and the impact of using different types of energy on the environment. Environmental consequences of consuming energy. Models related to impact of city driving on the energy efficiency and fuel economy of cars and trucks.

ASSESSMENT OF PRODUCTION FUNCTIONS AND ANALYSIS OF THE IMPACT OF PRODUCTION FACTORS ON THE MAIN INDICATORS AGRICULTURE OF THE REPUBLIC OF DAGESTAN

2020 ◽  
Vol 4 (12) ◽  
pp. 38-42
Author(s):  
N. M. CHAPAEV ◽  
Keyword(s):  
Agricultural Production ◽  
Factor Models ◽  
Production Functions ◽  
Agricultural Enterprises ◽  
Republic Of Moldova ◽  
Production Factors ◽  
Different Types ◽  
The Republic ◽  
The Impact ◽  
The Relationship

This article assesses the relationship and dependence between the main economic indicators of agricultural enterprises of the Ministry of agriculture of the Republic of Moldova for different years, models of production functions of different types are constructed. The parameters and characteristics for two-factor models expressing the dependence of agricultural production on the number of people employed in agriculture are given.

scholarly journals Effects of Spur Dikes on Water Flow Diversity and Fish Aggregation

Water ◽  
2019 ◽  
Vol 11 (9) ◽  
pp. 1822
Author(s):  
Tingjie Huang ◽  
Yan Lu ◽  
Huaixiang Liu
Keyword(s):  
Water Flow ◽  
Diversity Index ◽  
Spur Dike ◽  
Rock Fill ◽  
Aggregation Rate ◽  
Different Types ◽  
Spur Dikes ◽  
Fish Aggregation ◽  
The Impact ◽  
The Relationship

As a typical waterway modification, the spur dike narrows the water cross section, which increases the flow velocity and flushes the riverbed. Meanwhile, it also protects ecological diversity and improves river habitat. Different types of spur dikes could greatly impact the interaction between flow structure and local geomorphology, which in turn affects the evolution of river aquatic habitats. Four different types of spur dikes—including rock-fill, permeable, w-shaped rock-fill, and w-shaped permeable—were evaluated using flume experiments for spur dike hydrodynamics and fish aggregation effects. Based on Shannon’s entropy, an index for calculating water flow diversity is proposed. Additionally, the impact of the different spur dikes on water flow diversity and the relationship between water flow diversity and fish aggregation effects were studied. The water flow diversity index around the spur dike varied from 1.13 to 2.96. The average aggregation rate of test fish around the spur dike was 5% to 28%, and the attraction effect increased with increasing water flow diversity. Furthermore, we plotted the relationship between water flow diversity index and average fish aggregation rate. A fish hydroacoustic study conducted on the Laohutan fish-bone dike in the Dongliu reach of downstream Yangtze River showed that the fish aggregation effect of the permeable spur dike was greater than the rock-fill spur dike. These research results could provide theoretical support for habitat heterogeneity research and ecologically optimal design of spur dikes.

scholarly journals Sustainable Public Procurement: The Impact of Ability, Motivation, and Opportunity on the Implementation of Different Types of Sustainable Public Procurement

2019 ◽  
Vol 11 (19) ◽  
pp. 5215 ◽  
Author(s):  
Jolien Grandia ◽  
Dylan Voncken
Keyword(s):  
Circular Economy ◽  
Online Survey ◽  
Public Procurement ◽  
Social Return On Investment ◽  
Different Types ◽  
Green Public Procurement ◽  
Public Organisations ◽  
The Impact ◽  
The Relationship ◽  
International Social

Public organisations develop sustainable public procurement (SPP) policies to compel suppliers to contribute to societal goals. Studies show that the ability, motivation, and opportunity that procurers have to procure in a sustainable manner affect the uptake of SPP. Most studies into SPP examine these factors only in the context of one type of SPP (e.g., green procurement). The goal of this paper is therefore to examine the relationship between ability, motivation, and opportunity and six types of SPP: (1) green public procurement, (2) social return on investment, (3) circular economy, (4) bio-based public procurement, (5) innovation-oriented public procurement and (6) international social criteria. An online survey was administered amongst procurers working in Dutch public organisations. The research shows that ability, motivation, and opportunity affect Green Public Procurement (GPP). Opportunity did affect green public procurement, innovation-oriented public procurement and circular economy, but not the other types of SPP. We were unable to identify an antecedent of more social types of SPP in this research. This research shows that findings based on GPP cannot be directly generalized to other types of SPP, and that there is a need for research into the antecedents of social types of SPP.

scholarly journals The Relationship between Soil Moisture and LAI in Different Types of Soil in Central Eastern China

2016 ◽  
Vol 17 (11) ◽  
pp. 2733-2742 ◽  
Author(s):  
Li Liu ◽  
Renhe Zhang ◽  
Zhiyan Zuo
Keyword(s):  
Particle Size ◽  
Soil Moisture ◽  
Soil Water ◽  
Water Retention ◽  
Eastern China ◽  
Soil Water Retention ◽  
Different Types ◽  
Central Eastern ◽  
The Impact ◽  
The Relationship

Abstract As important parameters in the land–atmosphere system, both soil moisture (SM) and vegetation play a significant role in land–atmosphere interactions. Using observational data from clay and sand stations over central eastern China, the relationship between leaf area index (LAI) and SM (LAI–SM) in different types of soil was investigated. The results show that the LAI–SM correlation is significantly positive in clay but not significant in sand. The physical causes for the discrepant LAI–SM correlations in different types of soil were explored from the perspectives of evapotranspiration (ET) and soil water retention. In clay stations, increasing LAI is associated with greater soil-water-retention capacity. Although the increasing LAI corresponds to increasing ET, the impact of ET on SM is weak because of the small particle size of soil. Consequently, the LAI–SM relationship in clay is significantly positive. In sand stations, ET is negatively correlated with SM owing to the large soil particle size, resulting in a negative LAI–SM correlation in sand. However, soil water retention is weakened by the increased LAI, which may be an important factor causing the insignificant LAI–SM correlation in sand.

scholarly journals Research groups: how big should they be?

2015 ◽  
Author(s):  
Isabelle Cook ◽  
Sam Grange ◽  
Adam Eyre-Walker
Keyword(s):  
Impact Factor ◽  
Group Size ◽  
The United Kingdom ◽  
Average Group ◽  
Using Data ◽  
Number Of Publications ◽  
Number Of Citations ◽  
The Impact ◽  
Large Groups ◽  
The Relationship

We have investigated the relationship between research group size and productivity in the life sciences in the United Kingdom using data from 398 principle investigators (PIs). We show that the number of publications increases linearly with group size, but that the slope is modest relative to the intercept, and that the relationship explains little of the variance in productivity. A comparison of the slope and intercept suggests that PIs contribute on average 5-times more productivity than an average group member and using multiple regression we estimate that post-doctoral researchers are approximately 3–times more productive than PhD students. We also find that the impact factor and the number of citations are both non-linearly related to group size such that there is a maximum. However, the relationships explain little of the variance and the curvatures are shallow so the impact factor and the number of citations do not greatly depend upon group size. The intercept is large relative to curvature suggesting that the PI is largely responsible for the impact factor and the number of citations from their group. Surprisingly we find this non-linear relationship for post-docs, but for PhD students we observe a slight but significant decrease in the impact factor. The results have important implications for the funding of research. Given a set number of Pis there is no evidence of diminishing returns in terms of the number of papers published and only a very weak cost to very large groups in terms of where those papers are published and the number of citations they receive. However, the results do suggest that it might be more productive to invest in new permanent members of faculty rather than additional post-docs and PhD students.

scholarly journals Internet Usage and Academic Achievement of Adolescents of West Bengal: An Exploratory Study

2017 ◽  
Vol 7 (3) ◽  
pp. 270
Author(s):  
Bikram Maiti
Keyword(s):  
Academic Achievement ◽  
Sampling Method ◽  
West Bengal ◽  
Internet Usage ◽  
Different Types ◽  
Negative Effect ◽  
Higher Secondary Education ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Present study is a process to find out the effect of internet usage on the academic achievement of adolescents of West Bengal, specifically on the students of Higher Secondary level under the West Bengal Council of Higher Secondary Education. To study the impact thoroughly the investigator divided internet usage into three categories- Educational usage, Communicational usage and Recreational usage. Intending to fetch out the relationship of different types of internet usage with students’ academic achievement as well as the gender difference regarding the internet usage, the researcher formulated some null hypotheses. To go through this study the investigator administered an internet usage questionnaire on 138 class XI students, selected by purposive sampling method from different schools under WBCHSE. Percentage of marks obtained by the adolescents in Madhyamik examination was treated as the academic achievement by them. The investigator used Pearson’s Product Moment Correlation Coefficient and Independent Sample‘t’ test for testing the hypotheses. By the end of the study it was seen that Educational usage and Communicational usage of internet had no effect on their academic achievements, but there was negative effect of Recreational internet usage on their academic achievement. Also, boys and girls differed significantly in respect to their different internet usage.

scholarly journals Revisiting Sovereign Ratings, Capital Flows And Financial Contagion in Emerging Markets

2015 ◽  
Vol 1 (2) ◽  
pp. 3 ◽  
Author(s):  
Noha Emara ◽  
Ayah El Said
Keyword(s):  
Emerging Markets ◽  
Capital Flows ◽  
Financial Contagion ◽  
International Capital ◽  
Dynamic Panel ◽  
International Capital Markets ◽  
Sovereign Credit Ratings ◽  
Different Types ◽  
The Impact ◽  
The Relationship

This study revisits sovereign credit ratings, contagion and capital flows to Emerging Markets (EMs), and clarify the relationship between them. Specifically, this study analyzes how the changes in sovereign rating influence different types of capital flows to EMs and whether the changes in the different kinds of capital flows in one country be explained by a sovereign ratings’ change in another country. Using Arellano-Bover/Blundell-Bond Dynamic Panel System GMM for 23 EMs over the period 1990-2012 the results of the study suggest that sovereign ratings is a crucial factor for EMs’ access to international capital markets and that capital flows is a major source of financing for Ems. In addition, the results show that financial contagion may continue to be a threat to capital flowing into EMs and that financial crisis increases the impact of sovereign rating on foreign direct investment but is not the case with portfolio investment.

scholarly journals Artificial moral agents: an intercultural perspective

2007 ◽  
Vol 7 ◽  
pp. 129-134
Author(s):  
Michael Nagenborg
Keyword(s):  
Poor Countries ◽  
Moral Agents ◽  
Artificial Moral Agents ◽  
Starting Point ◽  
Different Types ◽  
Good Starting Point ◽  
Cultural Dialogue ◽  
Definition Of ◽  
The Impact ◽  
The Relationship

In this paper I will argue that artificial moral agents (AMAs) are a fitting subject of intercultural information ethics because of the impact they may have on the relationship between information rich and information poor countries. I will give a limiting definition of AMAs first, and discuss two different types of AMAs with different implications from an intercultural perspective. While AMAs following preset rules might raise con-cerns about digital imperialism, AMAs being able to adjust to their user‘s behavior will lead us to the question what makes an AMA ?moral?? I will argue that this question does present a good starting point for an inter-cultural dialogue which might be helpful to overcome the notion of Africa as a mere victim.

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