How Do Auditors Order Their Tasks, and How Does Task Ordering Affect Performance Under Time Pressure?

Author(s):  
Robert P Mocadlo

I examine how the subjectivity of task criteria influences auditors' ordering and performance of audit tasks under time pressure. Tasks with more objective criteria provide little flexibility in how well they can be completed (i.e., they are either performed correctly or incorrectly). On the other hand, tasks with more subjective criteria have a wider range of performance levels that satisfy the "letter" of the criteria, but not necessarily the "spirit." I predict and find that auditors tend to work on a task with more objective criteria before a task with more subjective criteria. As time pressure increases, auditors ordering their tasks this way reduce performance on the subjective task, but not the objective task. By decreasing performance on tasks with more subjective criteria, auditors can address all the criteria for both tasks if only in letter, rather than in spirit.

2021 ◽  
Author(s):  
Wendy Ross ◽  
Frédéric Vallée-Tourangeau

There is a type of riddle that Bar-Hillel, Noah and Frederick (2018) call “stumpers”. A stumper is a riddle which is initially intractable because the mental model or representation of the situation described in the riddle does not contain the vital information which is required to solve it. The Cognitive Reflection Task (CRT; Frederick, 2005) on the other hand relies on seemingly completely different cognitive processes. However, exploratory work from Bar-Hillel et al. (2019) suggests that success on stumpers correlates with performance on the CRT. This finding may shed light on the cognitive processes underlying both the resolution of stumpers and the CRT. We replicated the work from Bar-Hillel et al. (2019) suggesting a relationship between performance on the CRT and performance on stumpers as well as extending this to show a relationship between performance on the CRT-v. This may point to the underexplored importance of suppression in solving stumpers and traditional riddles.


2014 ◽  
Vol 7 (2) ◽  
pp. 151
Author(s):  
Mundi Rahayu ◽  
Lia Emelda ◽  
Siti Aisyah

This article aims at comparing the ideas of power relation between themain female character and ―Mother‖ in Arthur Golden‘s Memoirs ofGeisha and Ahmad Tohari‘s The Dancer. These two novels share thesame main female character of traditional entertainers, as a Japanese geisha and a Javanese traditional dancer, respectively. As an entertainer in the traditional sphere, they are bounded with the other women and build close interaction as well as power relation with them who are called ―Mother‖ in the Geisha and ―ronggeng shaman‖ in The Dancer. Thepower relation between them are unique and dynamics. This is analyzed through Foucault‘s theory of power. The result of the analysis shows that the power relation is not stable, and the power practiced by each of them is influenced by the symbolic capital and economic capital they have. The negotiation and contestation come up between the actors in dailypractices as geisha and the mother, as the ―ronggeng‖ and the shaman. As the entertainers, the geisha and ―ronggeng‖ build and shape their body and performance to attract men. This geisha and ronggeng culture reproduce many other cultural product such as ―mizuage‖ in geisha, and ―bukak klambu‖ in ―ronggeng‖ both of which refer to the same thing, selling the woman‘s virginity to the highest bidder. In geisha it is used to benefit the Mother of Okiya and no rebellion of the geisha. On the other hand, Srintil does rebellious action in this ―bukak klambu‖ occasion. There seems to be different message from these two novels, The Dancer is much more questioning the norms covering the ―ronggeng‖ tradition while the Memoirs of Geisha tends to be accepting the geisha tradition as what it is.Keywords: Power Relation; Geisha ; Ronggeng ; Norms


2012 ◽  
Vol 212 ◽  
pp. 965-981 ◽  
Author(s):  
Eun Kyong Choi

AbstractThis paper attempts to estimate the impact of both factional ties and economic performance on the promotion of provincial Party secretaries and governors by analysing a person–year dataset of their career mobility for inclusive years 1989 to 2009. We found that for provincial Party secretaries whose promotion meant rising to a top national position, both factional ties and good economic performance increased their chance for promotion. On the other hand, for provincial governors whose promotion meant rising to a ministry-level position, only economic performance mattered for their promotion. Among provincial Party secretaries, the extent to which performance affected the likelihood of promotion was not different between factional members and non-members. This suggests that even factional members needed to show good performance to enhance the likelihood of their promotion.


Author(s):  
Masato Nakao ◽  
Masataka Ikeyama ◽  
Shinji Abe

F3-30 is the low-bypass-ratio turbofan engine developed to power the T-4 intermediate trainer for the Japan Air Self Defense Force (JASDF). The actual field service was started in September, 1988. The program to extend time between overhaul (TBO) of the F3-30 has been running. Analytical condition inspection (ACI) and accelerated mission testing (AMT) were conducted to confirm the sufficient durability to extend TBO. Most deteriorations of parts and performance due to AMT were also found by ACI after field operation with approximately same deterioration rate. On the other hand, some deteriorations were found by ACI only. These results show that ACI after field operation is also necessary to confirm the TBO extension, though AMT simulates the deterioration in the field operation very well. The deteriorations which would be caused by the field operation during one extended-TBO were estimated with the results of ACI and AMT, and it was concluded that the F3-30 has the sufficient durability for TBO extension to the next step.


1951 ◽  
Vol 3 (1) ◽  
pp. 36-42 ◽  
Author(s):  
Valerie Dees ◽  
G. C. Grindley

Re-examination of the data discussed in previous papers of this series shows a greater tendency toward “overshooting” when the time interval between trials, in some of the experiments, is short than when it is longer. The subject tends to make a bigger movement or exert more pressure with short intervals. This seems to be true with or without visual knowledge of results. On the other hand, with the experiments in which the task was to press a key for a given short interval, the effect was not conclusively shown. A hypothesis is put forward to explain these results in terms of proprioceptive adaptation.


2017 ◽  
Vol 26 (1) ◽  
pp. 59-67 ◽  
Author(s):  
Wayne D. Gray

One hundred twenty years ago, the emergent field of experimental psychology debated whether plateaus of performance during training were real or not. Sixty years ago, the battle was over whether learning asymptoted or not. Thirty years ago, the research community was seized with concerns over stable plateaus at suboptimal performance levels among experts. Applied researchers viewed this as a systems problem and referred to it as the paradox of the active user. Basic researchers diagnosed this as a training problem and embraced deliberate practice. The concepts of plateaus and asymptotes and the distinction between the two are important as the questions asked and the means of overcoming one or the other differ. These questions have meaning as we inquire about the nature of performance limits in skilled behavior and the distinction between brain capacity and brain efficiency. This article brings phenomena that are hiding in the open to the attention of the research community in the hope that delineating the distinction between plateaus and asymptotes will help clarify the distinction between real versus “spurious limits” and advance theoretical debates regarding learning and performance.


2016 ◽  
Vol 4 (2) ◽  
pp. 15-24 ◽  
Author(s):  
Patrick Diamond

This article contributes to a burgeoning literature on political leadership, offering an interim assessment of Jeremy Corbyn’s tenure as leader of the UK Labour party. At the time of writing, the candidate of the party’s Left had been leader for a mere seven months. Media commentators and pundits have been critical of Corbyn’s platform and performance, gleefully predicting his imminent demise. On the other hand, the ‘Corbynistas’ who swelled Labour’s ranks in the aftermath of the 2015 defeat have remained steadfast and committed supporters. Their hope is not only that Labour will win the next election, but that Corbyn can recast the landscape of British politics by challenging the economic and political establishment which has assented to the growth of inequality and austerity.


2019 ◽  
Vol 12 (1) ◽  
pp. 27-48
Author(s):  
Anna Saurama ◽  
Titus Hjelm

In 2006, a Metal Mass—a regular Lutheran mass with accompanying metal music—was celebrated in Helsinki and created a controversy on several online forums. On the one hand, the focus was the appropriateness of metal music in the context of a Christian mass. On the other hand, the issue at stake was the appropriateness of Christianity in the context of metal music and culture. In this article, we concentrate on how the controversy over the boundaries of ‘good’ religion is constructed in discourse about the appropriateness of metal music in the context of a national church and its services. We argue that the controversy over the Metal Mass is a case of broader negotiation between the function and performance of religious actors in contemporary Finland, yet when it happens within a secularized context, the temporarily full pews turn out to be an anomaly rather than a sign of revival.


Behaviour ◽  
1963 ◽  
Vol 21 (3-4) ◽  
pp. 155-176 ◽  
Author(s):  
C.G. Beer

Abstract(I) Data are presented on the kinds and amounts of nest-building responses that occurred in the different situations I observed in the laying and incubation periods. (2) With a few exceptions all situations in which an alteration in some condition produced change in the frequency of rising and settling also produced change in the same direction in the frequency of sideways-buildings and vice versa. On the other hand the numbers of collecting trips were not significantly altered by any of the changes which produced alterations in settling and sideways-building. (3) In most of the samples of watches settling and sideways-building were significantly positively correlated and performance of one response tended to be closely preceded or followed by performance of the other. There was virtually no correlation or temporal association between these two responses and collecting. (4) The majority of collecting trips were performed when partners were together on the territory. Situations which produced extreme increase in rising and settling produced a small number of collecting trips by gulls alone on the territory. Settling and sideways-building were by no means confined to situations when the mate was present although presence of the mate increased the quantity of these responses. (5) It is argued that the term 'displacement activity' is not helpful, and indeed misleads, when applied to the nest-building of Black-headed Gulls in the incubation period.


2017 ◽  
Vol 19 (33) ◽  
pp. 18-42 ◽  
Author(s):  
Hamed Alavi

AbstractIn this article, the author reviews the approach of English courts to limits of autonomy principle and tries to answer the following research questions: What obligations should the applicant fulfil while opening a credit in accordance with the underlying contract? What are the seller’s remedies when the buyer fails to perform his duties regarding opining and performance of the credit? On the other hand, what are the seller’s duties in the process of opening the credit and what will be the buyer’s remedy in case of his failure? What is the legal position regarding variation of the credit? What is the position of court regarding absolute or conditional nature of the credit? In order to answer the above research questions, paper is divided into seven parts: after the introductory comments, the second part will review the nature of the buyer’s obligation in opening the credit. The third part is focused on effect of non-compliance by the buyer and the fourth part studies the variation of the credit and its effect on party’s rights within the underlying contract. Part five deals with the buyer’s rights after opening the credit while part six will discuss the absolute or conditional nature of the payment obligation to pay under the LC. Last but not the least, the final part will provide some concluding remarks.


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