scholarly journals What to Reveal and what to Conceal? An Empirical Examination of Guilty Suspects’ Strategies

2019 ◽  
Author(s):  
Meghana Srivatsav ◽  
Timothy John Luke ◽  
Pär Anders Granhag ◽  
Leif Strömwall ◽  
Aldert Vrij
Keyword(s):  
Prior Knowledge ◽  
Unexpected Finding ◽  
Empirical Examination ◽  
Related Information ◽  
Evidence Disclosure ◽  
Strategic Use Of Evidence ◽  
The Cost

With Study 1 (N=140), we aimed to examine how different ways of disclosing evidence during an interview would influence guilty suspects’ perception of interviewer’s prior knowledge and elicit statement-evidence inconsistencies. We predicted that interviews with evidence disclosed would elicit low statement-evidence inconsistencies whereas interviews where evidence was not disclosed would result in high statement-evidence inconsistencies. The outcome did not support our predictions. Guilty suspects revealed crime-related information about non-critical themes and withheld information regarding critical themes irrespective of evidence disclosure. We explored this unexpected finding in Study 2 (N=216), which was designed to understand if guilty suspects would reveal information regarding themes of the crime that are not incriminating (not critical) in comparison to themes that were incriminating (critical) as observed in Study 1. We used the evidence disclosure tactics of Study 1 in Study 2 and also measured how these influence their perception of interviewer’s knowledge. The outcome replicated findings from Study 1 that guilty suspects reveal or withhold information based on the cost of disclosing the information. This is a novel finding in the Strategic Use of Evidence literature.

Relationship among social tactics, job embeddedness, and affective commitment in newcomers: the moderating effect of workplace spirituality

2021 ◽  
pp. 1-21
Author(s):  
Hsien-Long Huang ◽  
Li-Keng Cheng ◽  
Pi-Chuan Sun ◽  
Yi Shiuan Jiang ◽  
Hsin Hua Lin
Keyword(s):  
Work Experience ◽  
Affective Commitment ◽  
Human Resources Management ◽  
Workplace Spirituality ◽  
Job Embeddedness ◽  
Moderating Effect ◽  
Empirical Examination ◽  
Employee Survey ◽  
The Cost ◽  
The Relationship

Abstract The cost of recruitment and training of newcomers can be a burden for enterprises, causing adverse effects on human resources management. Although much research has addressed employee turnover, less attention has been paid to methods of improving the retention of new hires. This study is an empirical examination of the increase in predictive strength of antecedents of affective commitment for comparing newcomers’ workplace spirituality. The results of an employee survey completed by 237 newcomers with under two years of work experience indicate that socialization tactics have a direct impact on job embeddedness, which in turn has a direct effect on affective commitment. Workplace spirituality has a significant moderating effect on the relationship between socialization tactics and job embeddedness. Also, workplace spirituality has a significant moderating effect on the relationship between job embeddedness and affective commitment.

Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context

2020 ◽  
Vol 21 (6) ◽  
pp. 985-1007 ◽  
Author(s):  
Antonio Salvi ◽  
Filippo Vitolla ◽  
Nicola Raimo ◽  
Michele Rubino ◽  
Felice Petruzzella
Keyword(s):  
Intellectual Capital ◽  
Equity Capital ◽  
Corporate Disclosure ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Integrated Reporting ◽  
Empirical Examination ◽  
Content Type ◽  
The Cost ◽  
The Impact

PurposeThe purpose of this study is to examine the impact of intellectual capital disclosure on the cost of equity capital in the context of integrated reporting, which represents the ultimate frontier in the field of corporate disclosure.Design/methodology/approachThe authors employ content analysis to measure intellectual capital disclosure levels along with a panel analysis on a sample of 164 integrated reports.FindingsEmpirical outcomes indicate that intellectual capital disclosure levels have a significantly negative association with the cost of equity capital.Originality/valueThis study's major contribution lies in its originality in terms of empirical examination of the relationship between intellectual capital disclosure in integrated reports and the cost of equity capital.

Access to Subsidised Packing Credit for Financing Export: Who are the Gainers?

2018 ◽  
Vol 66 (1-2) ◽  
pp. 72-88
Author(s):  
Gargi Sanati
Keyword(s):  
Export Growth ◽  
Dynamic Panel ◽  
Empirical Examination ◽  
Playing Field ◽  
Important Means ◽  
Dynamic Panel Analysis ◽  
The Government ◽  
The Cost ◽  
Additional Reduction ◽  
Determinant Factor

This study examines the packing credit or pre-shipment credit (PC) as a key determinant factor for the export growth in India. PC is considered to be an important means of financing export if advance payment is not received by the exporter prior to the shipment of goods. The Government of India’s (GoI) scheme of interest subsidy in PC is mostly to boost the export growth in India. In this backdrop, this article is having threefold objectives: (a) to examine the distribution pattern of PC across various exporting sectors; (b) to analyse the availability of export financing at different interest rate range; and (c) to estimate the sensitivity of export growth of India to its utilisation of PC in small, medium and large exporting sectors. Our preliminary analysis reveals that natural elimination takes place, and the present practice of disbursing PC is not able to fulfil the goal of establishing a level playing field for the exporters. Per capita utilisation of PC shows highly skewed preference of the banks to large borrowers, even if they are not subject to the benefit of interest subvention. This study also reveals that small exporters hold the maximum number of PC account, although having the least outstanding amount per account. On the contrary, our Arellano–Bond Dynamic panel analysis for the period 1996–1997 to 2015–2016 shows that the utilisation of PC by medium and small exporters respectively are more sensitive to boost the export growth of India. This study also finds that the effect of the interest subvention scheme was dampened due to the financial crisis and concludes that the export growth would have been much worse affected in the absence of the subvention scheme. Our empirical examination concludes that interest subvention plays a positive and significant role to boost the export growth and additional reduction in the cost of production may add to the export growth of India. This study recommends that the government may introduce a differential interest subsidy for different creditworthy exporters within the entitled sectors to reduce the cost of fund effectively for more needy and sensitive exporters. Given the resource constraint, it may be ensured that large exporters are restricted from receiving the subsidised export finance. JEL: F49, F30, G01, G18, G32

scholarly journals A Concept Analysis of the Form that Trans-forms as a Result of Transformation

2020 ◽  
Vol 12 (2) ◽  
pp. 52
Author(s):  
Susan L. Ross
Keyword(s):  
Concept Analysis ◽  
Unexpected Finding ◽  
Fundamental Change ◽  
Review Of Literature ◽  
Human Form ◽  
Empirical Examination ◽  
Precise Understanding ◽  
Mind And Body ◽  
The Mind ◽  
Robert Kegan

Two decades ago, renowned developmental psychologist Robert Kegan made a resounding call to investigate and make explicit, the form that undergoes fundamental change during human transformation. He explained that without precise understanding of the form, “there is no transformation” (Kegan, 2000, p. 48). A review of literature found that this literature gap remains and as such, this study aims to clarify “What form transforms as a result of human biopsychospiritual transformation?”  The method to achieve this goal is a concept analysis, which constitutes an empirical examination of a concept described in literature, where a concept---transformation in this case---is the research object. The outcomes illustrate that three structures change form (i.e., transform): the ego, mind, and body. Results reject that consciousness is a human form that transforms. An unexpected finding suggests the content of the life-changing experience (e.g., epiphany) indicates the form that will transform (i.e., the mind) and also the form through which consciousness emerges (i.e., increased consciousness of the mind).

scholarly journals What Can Policy-Makers Do to Increase the Effectiveness of Building Renovation Subsidies?

Climate ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 28
Author(s):  
Sibylle Studer ◽  
Stefan Rieder
Keyword(s):  
Energy Consumption ◽  
Fossil Fuels ◽  
Empirical Examination ◽  
Policy Makers ◽  
Improve Energy Efficiency ◽  
Communication Competencies ◽  
Policy Measures ◽  
Policy Mixes ◽  
The Cost ◽  
Global Energy Consumption

Heating is responsible for a substantial share of global energy consumption and still relies strongly on fossil fuels. In order to reduce energy consumption for heating, subsidies for building renovations are a common policy measure in Europe. Policy makers often combine them with information and advice measures. Policy mixes of this kind have been acknowledged widely in the literature, but their effectiveness needs further empirical examination. Based on a survey of the recipients of renovation subsidies and on four focus groups, we examine the (cost) effectiveness of subsidies, as follows: The effectiveness of renovation subsidies was measured by the extent to which receiving subsidies contributed either to the decision to renovate at all, or to the decision to enhance the quality or scope of the renovation. Fifty percent of the recipients surveyed reported that the subsidies contributed to a more energy-efficient renovation than was initially intended. The other fifty percent must be considered as free riders. Multivariate analyses further show that homeowners who used advice services and attributed outstandingly positive characteristics to the policy implementer were more likely to spend subsidies to improve energy efficiency. The findings demonstrate the importance of applying a combination of financial and persuasive policy measures. Additionally, they illustrate the importance of non-financial and non-technical factors, such as the communication competencies of the implementer, when designing policy measures.

Money Matters: Understanding How Colleges and Universities Use Their Websites to Communicate Information About How to Pay College Costs

2019 ◽  
pp. 089590481986739
Author(s):  
Laura W. Perna ◽  
Jeremy Wright-Kim ◽  
Nathan Jiang
Keyword(s):  
College Admission ◽  
Colleges And Universities ◽  
Ethical Responsibility ◽  
Prospective Students ◽  
Federal Mandates ◽  
College Costs ◽  
Related Information ◽  
Accessible Information ◽  
Starting Point ◽  
The Cost

This study uses web sphere analysis to examine the usability and usefulness of information that selected 4-year colleges and universities are providing about the costs of attendance via their net price calculators and cost-related websites. Using compliance with current and proposed federal requirements for net price calculators as a starting point, we draw on prior research to identify and explore indicators of the cost-related information that prospective students need, and the extent to which the 80 sampled institutions are providing it. The analyses show that some colleges and universities are not only failing to comply with federal mandates concerning net price calculators but also ignoring their ethical responsibility, as noted by the National Association of College Admission Counseling, “to provide complete, factual, and readily accessible information that will allow students and their counselors to make informed college comparisons and choices.”

scholarly journals A Deep Dive of Autoencoder Models on Low-Contrast Aquatic Images

Sensors ◽  
2021 ◽  
Vol 21 (15) ◽  
pp. 4966
Author(s):  
Rich C. Lee ◽  
Ing-Yi Chen
Keyword(s):  
Visual Information ◽  
Aquatic Organisms ◽  
Unexpected Finding ◽  
Image Size ◽  
Deep Dive ◽  
Image Preprocessing ◽  
Low Contrast ◽  
Video Footage ◽  
Processing Power ◽  
The Cost

Public aquariums and similar institutions often use video as a method to monitor the behavior, health, and status of aquatic organisms in their environments. These video footages take up a sizeable amount of space and require the use of autoencoders to reduce their file size for efficient storage. The autoencoder neural network is an emerging technique which uses the extracted latent space from an input source to reduce the image size for storage, and then reconstructs the source within an acceptable loss range for use. To meet an aquarium’s practical needs, the autoencoder must have easily maintainable codes, low power consumption, be easily adoptable, and not require a substantial amount of memory use or processing power. Conventional configurations of autoencoders often provide results that perform beyond an aquarium’s needs at the cost of being too complex for their architecture to handle, while few take low-contrast sources into consideration. Thus, in this instance, “keeping it simple” would be the ideal approach to the autoencoder’s model design. This paper proposes a practical approach catered to an aquarium’s specific needs through the configuration of autoencoder parameters. It first explores the differences between the two of the most widely applied autoencoder approaches, Multilayer Perceptron (MLP) and Convolution Neural Networks (CNN), to identify the most appropriate approach. The paper concludes that while both approaches (with proper configurations and image preprocessing) can reduce the dimensionality and reduce visual noise of the low-contrast images gathered from aquatic video footage, the CNN approach is more suitable for an aquarium’s architecture. As an unexpected finding of the experiments conducted, the paper also discovered that by manipulating the formula for the MLP approach, the autoencoder could generate a denoised differential image that contains sharper and more desirable visual information to an aquarium’s operation. Lastly, the paper has found that proper image preprocessing prior to the application of the autoencoder led to better model convergence and prediction results, as demonstrated both visually and numerically in the experiment. The paper concludes that by combining the denoising effect of MLP, CNN’s ability to manage memory consumption, and proper image preprocessing, the specific practical needs of an aquarium can be adeptly fulfilled.

scholarly journals EU Carbon Futures Market: The Aspects of Price Discovery

2011 ◽  
Vol 50 (1) ◽  
pp. 5-13
Author(s):  
Rūta Kropienė ◽  
Daina Karpavičiūtė
Keyword(s):  
Structural Breaks ◽  
Price Discovery ◽  
Theoretical Background ◽  
Future Price ◽  
Empirical Examination ◽  
Price Development ◽  
Cost Of Carry ◽  
Test Market ◽  
The Cost ◽  
The Relationship

The main purpose of this article is to study the relationship between the spot and future price of European emissionallowances in order to test market efficiency hypothesis and determine which price leads the price discovery process.The work consists of several parts: presentation of theoretical background of model cost of carry; validation of cost of carrymodel assumptions; analysis of price development and conclusion.The cost of carry and cointegration theory is provided as well as overview of the related literature and existing research.The empirical examination reveals structural breaks in data and evidence that spot and futures prices are linked by the cost-ofcarryapproach in the second half of the analysed period. The examination of price development in the market indicated futures price leadership.Conclusion summarized the main results of the performed research.

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