Potential Employees' Ethical Perceptions of Active Monitoring: The Dark Side of Data Analytics

2016 ◽  
Vol 31 (2) ◽  
pp. 107-124 ◽  
Author(s):  
Matthew Holt ◽  
Bradley Lang ◽  
Steve G. Sutton
Keyword(s):  
Data Availability ◽  
Dark Side ◽  
Monitoring Systems ◽  
Willingness To Accept ◽  
Ethical Perceptions ◽  
Active Monitoring ◽  
Ethical Implications ◽  
Level Of Satisfaction ◽  
Improved Performance ◽  
The Impact

ABSTRACT Employees are increasingly monitored through integrated, data analytic-driven continuous (i.e., active) monitoring systems that analyze a wealth of data concerning their behaviors and actions. While use of these active monitoring systems has been advocated for improved performance measurement, increased productivity, and reduced costs, discussion has generally ignored the ethical implications of such monitoring as well as the impact on employees' morale and views of the organization. This study investigates these issues through application of contractarian ethics in the experimental examination of employees' beliefs and intentions based on organizational monitoring practices. In the first experiment, the level of monitoring and pay are varied to understand potential employees' perspectives on organizational ethics, willingness to accept a job with an organization, and their likely job satisfaction. While pay may sway willingness to accept a job and even the level of satisfaction, pay does not affect potential employees' ethical perceptions of the organization. Under high monitoring situations, potential employees consistently rate the ethics of the organization as poor. In a second experiment, four justifications that the literature suggests employers may provide for using employee monitoring are found to have no effect on employees' views about the organization in a high monitoring environment. Data Availability: Please contact the authors.

Relay Selection-aware Non-orthogonal Multiple Access Networks: Direct and Relaying Mode

2020 ◽  
Vol 13 (3) ◽  
pp. 348-354
Author(s):  
Dinh-Thuan Do ◽  
Minh-Sang V. Nguyen
Keyword(s):  
Relay Selection ◽  
Multiple Access ◽  
Decode And Forward ◽  
Selection Scheme ◽  
Fixed Power ◽  
Transmission Quality ◽  
Improved Performance ◽  
Outage Probabilities ◽  
Future Work ◽  
The Impact

Objective: In this paper, Decode-and-Forward (DF) mode is deployed in the Relay Selection (RS) scheme to provide better performance in cooperative downlink Non-orthogonal Multiple Access (NOMA) networks. In particular, evaluation regarding the impact of the number of multiple relays on outage performance is presented. Methods: As main parameter affecting cooperative NOMA performance, we consider the scenario of the fixed power allocations and the varying number of relays. In addition, the expressions of outage probabilities are the main metric to examine separated NOMA users. By matching related results between simulation and analytical methods, the exactness of derived formula can be verified. Results: The intuitive main results show that in such cooperative NOMA networks, the higher the number of relays equipped, the better the system performance can be achieved. Conclusion: DF mode is confirmed as a reasonable selection scheme to improve the transmission quality in NOMA. In future work, we will introduce new relay selections to achieve improved performance.

Impact of Training and Development Programmes on the Productivity of Employees in the Banks

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
Jaspreet Kaur
Keyword(s):  
Regression Analysis ◽  
Banking Sector ◽  
Human Resources Management ◽  
Training And Development ◽  
Linear Forms ◽  
Knowledge And Skills ◽  
Resources Management ◽  
Level Of Satisfaction ◽  
Log Linear ◽  
The Impact

Manpower training and development is an important aspect of human resources management which must be embarked upon either proactively or reactively to meet any change brought about in the course of time. Training is a continuous and perennial activity. It provides employees with the knowledge and skills to perform more effectively. The study examines the opinions of trainees regarding the impact of training and development programmes on the productivity of employees in the selected banks. To evaluate the impact of training and development programmes on productivity of banking sector, multiple regression analysis was employed in both log as well as log-linear forms. Also the impact of three sets of training i.e. objectives, methods and basics on level of satisfaction of respondents with the training was also examined through employing the regression analysis in the similar manner.

Motivating Compliance: Firm Response to Mandatory Disclosure Policies

2018 ◽  
Vol 32 (2) ◽  
pp. 103-119
Author(s):  
Colleen M. Boland ◽  
Chris E. Hogan ◽  
Marilyn F. Johnson
Keyword(s):  
Conflict Of Interest ◽  
Low Cost ◽  
Cost Effective ◽  
Data Availability ◽  
Policy Adoption ◽  
Future Research ◽  
Regulated Firms ◽  
Firm Response ◽  
Disclosure Rules ◽  
The Impact

SYNOPSIS Mandatory existence disclosure rules require an organization to disclose a policy's existence, but not its content. We examine policy adoption frequencies in the year immediately after the IRS required mandatory existence disclosure by nonprofits of various governance policies. We also examine adoption frequencies in the year of the subsequent change from mandatory existence disclosure to a disclose-and-explain regime that required supplemental disclosures about the content and implementation of conflict of interest policies. Our results suggest that in areas where there is unclear regulatory authority, mandatory existence disclosure is an effective and low cost regulatory device for encouraging the adoption of policies desired by regulators, provided those policies are cost-effective for regulated firms to implement. In addition, we find that disclose-and-explain regulatory regimes provide stronger incentives for policy adoption than do mandatory existence disclosure regimes and also discourage “check the box” behavior. Future research should examine the impact of mandatory existence disclosure rules in the year that the regulation is implemented. Data Availability: Data are available from sources cited in the text.

Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality

2019 ◽  
Vol 38 (4) ◽  
pp. 131-149 ◽  
Author(s):  
Patrick J. Hurley ◽  
Brian W. Mayhew
Keyword(s):  
Loss Aversion ◽  
Audit Quality ◽  
Data Availability ◽  
Quality Competition ◽  
High Quality ◽  
Market Reactions ◽  
Comprehensive Theory ◽  
Audit Reports ◽  
The Impact ◽  
Quality Theory

SUMMARY We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact of high-quality competition on other auditors' supply of and managers' demand for audit quality. Theory predicts that managers will demand high levels of audit quality to avoid investors' price-protecting behavior. This demand should result in the HQ auditor dominating the market and increase other auditors' audit quality provision to compete with the HQ auditor. However, we find that the HQ auditor does not dominate the market—despite holding audit costs constant and investors placing a premium on HQ auditor reports. We also find that adding an HQ auditor results in other auditors lowering audit quality. Additional analyses indicate some managers demand lower audit quality to avoid negative audit reports, consistent with loss aversion as a potential explanation. Our findings indicate a need to develop a more comprehensive theory of the demand for auditing. Data Availability: The laboratory market data used in this study are available from the authors upon request.

Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures

2020 ◽  
Vol 34 (3) ◽  
pp. 153-167
Author(s):  
John R. Lauck ◽  
Stephen J. Perreault ◽  
Joseph R. Rakestraw ◽  
James S. Wainberg
Keyword(s):  
Best Practices ◽  
Audit Quality ◽  
Self Regulation ◽  
Data Availability ◽  
Audit Committees ◽  
External Auditors ◽  
Extant Literature ◽  
Psychological Theories ◽  
Inquiry Process ◽  
The Impact

SYNOPSIS Auditing standards require external auditors to inquire of client-employees regarding their knowledge of actual or suspected fraud (PCAOB 2010b; AICPA 2016). However, the extant literature provides little guidance on practical methods that auditors can employ to increase the likelihood of fraud disclosure and improve audit quality. Drawing upon best practices in the whistleblowing literature and psychological theories on self-regulation, we experimentally test the efficacy of two practical strategies that auditors can employ during the fraud inquiry process: actively promoting statutory whistleblower protections and strategically timing their fraud inquiries. Our results indicate that auditors are more likely to elicit client-employee fraud disclosures by actively promoting statutory whistleblower protections and strategically timing the fraud inquiry to take place in the afternoon, when client-employee self-regulation is more likely to be depleted. These two audit inquiry strategies should be of considerable interest to audit practitioners, audit committees, and those concerned with improving audit quality. Data Availability: From the authors by request.

114 What Is the Impact of Dairy Influence Cattle on the Traditional Beef Industry Structure?

2021 ◽  
Vol 99 (Supplement_1) ◽  
pp. 38-39
Author(s):  
Bradley J Johnson ◽  
Luke Fuerniss
Keyword(s):  
Dairy Cows ◽  
Dairy Herd ◽  
The United States ◽  
Reproductive Technologies ◽  
Industry Structure ◽  
Data Availability ◽  
Beef Production ◽  
Feed Conversion ◽  
Beef Industry ◽  
The Impact

Abstract The U.S. cow inventory includes approximately 31 million beef cows and 9 million dairy cows, so flow of cattle from dairies into beef production influences the traditional beef industry structure. Dairy-influenced cattle have historically entered the beef supply chain as cull cows and calf-fed Holstein steers. Culled dairy cows account for approximately half of the cows harvested in the United States annually. Fed steers and heifers of dairy influence are estimated to account for 15% of annual steer and heifer slaughter. Advancements in data availability, genomics, and reproductive technologies have enabled more precise selection of dairy replacement heifers and more pregnancies to be allocated to a terminal sire. Recently, the use of beef semen to breed dairy cows that are not desirable for producing replacement heifers has become more widespread. Beef-on-dairy calves are often moved to calf ranches shortly after birth where they are weaned and grown before transitioning to traditional grow yards or feedlots. In comparison to traditional range beef production, calves of dairy origin are weaned at a younger age, have more restricted mobility early in life, and are fed a delivered ration for a greater number of days. While carcasses of dairy-originated fed cattle excel in subcutaneous leanness and marbling, calves originating from dairies typically experience greater morbidity, poorer feed conversion, and poorer dressed yields compared to native fed cattle. Future opportunities to optimize beef production from the dairy herd include refining sire selection to consistently produce high quality calves, reducing variation in calfhood management, and identifying optimal nutrition and growth technology programs for calves from dairies.

scholarly journals Globalization Impact on Multinational Enterprises

World ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 216-230
Author(s):  
Justine Kyove ◽  
Katerina Streltsova ◽  
Ufuoma Odibo ◽  
Giuseppe T. Cirella
Keyword(s):  
Developing Country ◽  
Multinational Enterprises ◽  
Developed Countries ◽  
Global Market ◽  
Data Availability ◽  
Negative Effects ◽  
Developed Country ◽  
Excellent Starting Point ◽  
Starting Point ◽  
The Impact

The impact of globalization on multinational enterprises was examined from the years 1980 to 2020. A scoping literature review was conducted for a total of 141 articles. Qualitative, quantitative, and mixed typologies were categorized and conclusions were drawn regarding the influence and performance (i.e., positive or negative effects) of globalization. Developed countries show more saturated markets than developing countries that favor developing country multinational enterprises to rely heavily on foreign sales for revenue growth. Developed country multinationals are likely to use more advanced factors of production to create revenue, whereas developing country multinationals are more likely to use less advanced forms. A number of common trends and issues showed corporate social responsibility, emerging markets, political issues, and economic matters as key to global market production. Recommendations signal a strong need for more research that addresses contributive effects in the different economies, starting with the emerging to the developed. Limitations of data availability and inconsistency posed a challenge for this review, yet the use of operationalization, techniques, and analyses from the business literature enabled this study to be an excellent starting point for additional work in the field.

The Impact of Mental States on Semi-autonomous Driving Takeover Performance: A Systematic Review

2020 ◽  
Vol 64 (1) ◽  
pp. 1372-1376
Author(s):  
Gaojian Huang ◽  
Christine Petersen ◽  
Brandon J. Pitts
Keyword(s):  
Systematic Review ◽  
Autonomous Vehicles ◽  
Response Times ◽  
Autonomous Driving ◽  
Mental States ◽  
Manual Control ◽  
Monitoring Systems ◽  
Wide Range ◽  
Different Types ◽  
The Impact

Semi-autonomous vehicles still require drivers to occasionally resume manual control. However, drivers of these vehicles may have different mental states. For example, drivers may be engaged in non-driving related tasks or may exhibit mind wandering behavior. Also, monitoring monotonous driving environments can result in passive fatigue. Given the potential for different types of mental states to negatively affect takeover performance, it will be critical to highlight how mental states affect semi-autonomous takeover. A systematic review was conducted to synthesize the literature on mental states (such as distraction, fatigue, emotion) and takeover performance. This review focuses specifically on five fatigue studies. Overall, studies were too few to observe consistent findings, but some suggest that response times to takeover alerts and post-takeover performance may be affected by fatigue. Ultimately, this review may help researchers improve and develop real-time mental states monitoring systems for a wide range of application domains.

Does Wrongdoer Reputation Matter? Impact of Auditor-Wrongdoer Performance and Likeability Reputations on Fellow Auditors' Intention to Take Action and Choice of Reporting Outlet

2011 ◽  
Vol 23 (2) ◽  
pp. 207-234 ◽  
Author(s):  
Jesse C. Robertson ◽  
Chad M. Stefaniak ◽  
Mary B. Curtis
Keyword(s):  
Two Dimensions ◽  
Data Availability ◽  
Good Performer ◽  
Reporting Decisions ◽  
Prior Literature ◽  
Reporting Channel ◽  
Channel Preferences ◽  
Main Effects ◽  
The Impact ◽  
Selection Of

ABSTRACT We investigate the effects of auditor-wrongdoer reputations for performance and likeability on fellow auditors' intentions to take action in response to a questionable audit act. We also use this context to explore auditor selection of reporting outlets, when they do choose to take action. In an experiment with 181 auditors, main effects suggest that likeability reputation is a significant determinant of intention to take action, while performance reputation is marginally significant. As expected, interaction results indicate that auditors have the greatest intention to take action against less likeable, poor performers. Contrary to expectations, intention to take action against a more likeable, good performer is no lower than the mixed conditions. Thus, the influence of the two dimensions of reputation is complex. Additionally, we find auditors are more likely to whistle-blow internally than externally, and through non-anonymous outlets than anonymous outlets. Our contributions include exploring the impact of reputation on the actions of third parties, and advancing prior literature by considering the influence of wrongdoer attributes on reporting decisions and auditors' reporting channel preferences. Data Availability: Data are available from the first author upon request.

scholarly journals The Influence of Video Format on Engagement and Performance in Online Learning

2021 ◽  
Vol 11 (2) ◽  
pp. 128
Author(s):  
Sergej Lackmann ◽  
Pierre-Majorique Léger ◽  
Patrick Charland ◽  
Caroline Aubé ◽  
Jean Talbot
Keyword(s):  
Student Performance ◽  
Cognitive Engagement ◽  
Emotional Engagement ◽  
Emotional States ◽  
Lecture Capture ◽  
Improved Performance ◽  
And Performance ◽  
Subject Experiment ◽  
The Impact ◽  
Video Format

Millions of students follow online classes which are delivered in video format. Several studies examine the impact of these video formats on engagement and learning using explicit measures and outline the need to also investigate the implicit cognitive and emotional states of online learners. Our study compared two video formats in terms of engagement (over time) and learning in a between-subject experiment. Engagement was operationalized using explicit and implicit neurophysiological measures. Twenty-six (26) subjects participated in the study and were randomly assigned to one of two conditions based on the video shown: infographic video or lecture capture. The infographic video showed animated graphics, images, and text. The lecture capture showed a professor, providing a lecture, filmed in a classroom setting. Results suggest that lecture capture triggers greater emotional engagement over a shorter period, whereas the infographic video maintains higher emotional and cognitive engagement over longer periods of time. Regarding student learning, the infographic video contributes to significantly improved performance in matters of difficult questions. Additionally, our results suggest a significant relationship between engagement and student performance. In general, the higher the engagement, the better the student performance, although, in the case of cognitive engagement, the link is quadratic (inverted U shaped).

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