scholarly journals Spending Surges: Considerations Toward a Proposed Model for Explaining Budgetary Slack in Expiring Budgets

Author(s):  
Shawn L. Robey ◽  
Mark A. McKnight

A review of an expiring budget and its impact on the budgeting process is very important. Two issues can quickly arise from the practice of budgeting based on budgetary slack. First, a department might feel incentivized to initially reduce (or hold back) spending during the early stages of the budgeting cycle. Second, as an extension to the prior idea, the department might experience an increase in spending as the end of the budget cycle draws near. The present research serves two purposes: The first purpose of this paper is to explore spending surges towards the end of a budgeting cycle. The secondary purpose of the paper is to explore the honesty of a department by using slack levels as an indicator. Based on the review of the literature, two general research questions will guide the development of a theoretical model to explain spending surges toward the end of a budgetary cycle.

2020 ◽  
Vol 11 (1) ◽  
pp. 305
Author(s):  
Rubén Escribano-García ◽  
Marina Corral-Bobadilla ◽  
Fátima Somovilla-Gómez ◽  
Rubén Lostado-Lorza ◽  
Ash Ahmed

The dimensions and weight of machines, structures, and components that need to be transported safely by road are growing constantly. One of the safest and most widely used transport systems on the road today due to their versatility and configuration are modular trailers. These trailers have hydraulic pendulum axles that are that are attached in pairs to the rigid platform above. In turn, these modular trailers are subject to limitations on the load that each axle carries, the tipping angle, and the oil pressure of the suspension system in order to guarantee safe transport by road. Optimizing the configuration of these modular trailers accurately and safely is a complex task. Factors to be considered include the load’s characteristics, the trailer’s mechanical properties, and road route conditions including the road’s slope and camber, precipitation and direction, and force of the wind. This paper presents a theoretical model that can be used for the optimal configuration of hydraulic cylinder suspension of special transport by road using modular trailers. It considers the previously mentioned factors and guarantees the safe stability of road transport. The proposed model was validated experimentally by placing a nacelle wind turbine at different points within a modular trailer. The weight of the wind turbine was 42,500 kg and its dimensions were 5133 × 2650 × 2975 mm. Once the proposed model was validated, an optimization algorithm was employed to find the optimal center of gravity for load, number of trailers, number of axles, oil pressures, and hydraulic configuration. The optimization algorithm was based on the iterative and automatic testing of the proposed model for different positions on the trailer and different hydraulic configurations. The optimization algorithm was tested with a cylindrical tank that weighed 108,500 kg and had dimensions of 19,500 × 3200 × 2500 mm. The results showed that the proposed model and optimization algorithm could safely optimize the configuration of the hydraulic suspension of modular trailers in special road transport, increase the accuracy and reliability of the calculation of the load configuration, save time, simplify the calculation process, and be easily implemented.


Author(s):  
Yariv Itzkovich ◽  
Ella Barhon ◽  
Rachel Lev-Wiesel

This article constructs a comprehensive theoretical model that outlines bystanders’ emotional and behavioral responses to the mistreatment of adolescent peers. The model captures bystanders’ risk and health risk behaviors, which have been overlooked in the context of their reactions; when addressed at all in connection with bystanders of bullying among adolescents, they have been treated separately. Here, we present bystanders’ emotional and cognitive reactions and their impact on bystanders’ responses including a set of responses that demonstrate risk and health risk behaviors that are directed to the bystander as a victim by proxy. The theoretical framework is the conservation of resources theory, which posits that personal resources (i.e., potency and moral disengagement) and social resources impact the process that leads to bystanders’ reactions. Previous models have overlooked the integrative viewpoint of bystanders, and comprehensive models that explain bystanders’ behavioral and emotional responses have received little attention especially with regards to adolescents. Two recent models overlooked core features embedded in the current model, including the risk and health risk behaviors that it integrates. The proposed model presents a novel and more comprehensive view of bystanders’ reactions and the process underlying these reactions. It integrates existing knowledge embedded in other existing models. At the same time, this perspective indicates the centricity of potency as a key resource that dictates the emotional response and behaviors of bystanders. This potentially allows for new applications in the mitigation of adverse impacts that follow the witnessing of mistreatment. The article discusses these applications, which are based on previous findings, their implications for practice, and directions for future empirical research necessary to validate the model.


2018 ◽  
Vol 31 (06) ◽  
pp. 799-813 ◽  
Author(s):  
Jacki Stansfeld ◽  
Nadia Crellin ◽  
Martin Orrell ◽  
Jennifer Wenborn ◽  
Georgina Charlesworth ◽  
...  

ABSTRACTObjectives:Sense of competence defines a caregiver’s feeling of being capable to manage the caregiving task and is an important clinical concept in the caregiving literature. The aim of this review was to identify the factors, both positive and negative, associated with a caregiver’s perception of their sense of competence.Design:A systematic review of the literature was conducted, retrieving both quantitative and qualitative papers from databases PsycINFO, CINAHL, EMBASE, and Medline. A quality assessment was conducted using the STROBE and CASP checklists, and the quality rating informed the inclusion of papers ensuring the evidence was robust. Narrative synthesis was employed to synthesize the findings and to generate an updated conceptual model of sense of competence.Results:Seventeen papers were included in the review, all of which were moderate to high quality. These included 13 quantitative, three mixed-methods and one qualitative study. Factors associated with sense of competence included: behavioral and psychological symptoms of dementia (BPSD), caregiver depression, gratitude, and the ability to find meaning in caregiving.Conclusions:The results of this review demonstrate that both positive and negative aspects of caring are associated with caregiver sense of competence. Positive and negative aspects of caregiving act in tandem to influence caregiver perception of their competence. The proposed model of sense of competence aims to guide future research and clinical interventions aimed at improving this domain but requires further testing, as due to the observational nature of the include papers, the direction of causality could not be inferred.


Author(s):  
C F Lugora ◽  
A N Bramley

In this series of papers, a theoretical model based on the upper bound elemental technique is presented for prediction of forging load and metal flow in three-dimensional closed-die forging processes. Three basic elements are introduced in order to partition a forging into simple elementary regions. An optimum velocity distribution within the forging is obtained by minimizing the total rate of energy dissipation using a simplex optimizing procedure. Applications of the proposed model are discussed in Part 2.


Vestnik NSUEM ◽  
2020 ◽  
pp. 271-281
Author(s):  
V. A. Kovalev ◽  
A. I. Pestunov

We analyze a problem of formalization a non-repeated decision-making in entrepreneurship when there are exist alternatives with negative outcomes, or losses, one among which does not have dangerous consequences. We consider a problem of modelling the subset of alternatives as variants of risks combinations, in particular, the choice of an optimal variant of the alternative. The proposed model may be exploited for formal justification of the alternative choice during the early stages of non-repeated.


Methodology ◽  
2012 ◽  
Vol 8 (3) ◽  
pp. 97-103 ◽  
Author(s):  
Constance A. Mara ◽  
Robert A. Cribbie ◽  
David B. Flora ◽  
Cathy LaBrish ◽  
Laura Mills ◽  
...  

Randomized pretest, posttest, follow-up (RPPF) designs are often used for evaluating the effectiveness of an intervention. These designs typically address two primary research questions: (1) Do the treatment and control groups differ in the amount of change from pretest to posttest? and (2) Do the treatment and control groups differ in the amount of change from posttest to follow-up? This study presents a model for answering these questions and compares it to recently proposed models for analyzing RPPF designs due to Mun, von Eye, and White (2009) using Monte Carlo simulation. The proposed model provides increased power over previous models for evaluating group differences in RPPF designs.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sheshadri Chatterjee ◽  
Ranjan Chaudhuri ◽  
Demetris Vrontis ◽  
Evangelia Siachou

PurposeThe purpose of this study is to explore the negative consequences of human resource analytics applications using the privacy calculus approach.Design/methodology/approachBy using the existing literature and privacy calculus theory, a theoretical model has been developed. This model helps to examine the benefits and risks associated with HR analytics applications. The theoretical model was validated using the partial least square structural equation modeling (PLS-SEM) technique with 315 respondents from different organizations.FindingsHR analytics provides multiple benefits to employees and organizations. But employee privacy may be compromised due to unauthorized access to employee data. There are also security concerns about the uncontrolled use of these applications. Tracking employees without their consent increases the risk. The study suggests that appropriate regulation is necessary for using HR analytics.Research limitations/implicationsThis study is based on cross-sectional data from a specific region. A longitudinal study would have provided more comprehensive results. This study considers five predictors, including other boundary conditions that could enhance the model’s explanative power. Also, data from other countries could improve the proposed model.Practical implicationsThe proposed model is useful for HR practitioners and other policymakers in organizations. Appropriate regulations are important for HR analytics applications. The study also highlights various employee privacy and security-related issues emerging from HR analytics applications. The study also discusses the role of leadership support for the appropriate usage of HR analytics.Originality/valueOnly a few research studies have explored the issues of HR analytics and its consequences. The proposed theoretical model is the first to consider the negative consequence of HR analytics through privacy calculus theory. In this perspective, the research is considered to be novel.


Author(s):  
Bongi P. Mqina ◽  
Leila Goosen

The purpose of this chapter is to investigate the roles of school management teams in curriculum delivery through information and communication technologies (ICTs) in education concerning e-schools' community engagement. In terms of summarizing the content, the background is provided regarding the context of this problem and a review of the literature as per the outlined objectives of the chapter and including applicable theoretical and conceptual frameworks. The methodology, research method, paradigm, and sampling techniques used are indicated, as are data collection instruments, data analysis and interpretation, and research ethics. Finally, in dealing with the issues, controversies, problems, and challenges presented in the research questions and objectives, the findings as per the empirical study conducted are outlined with the discussions of solutions and recommendations. Future research directions are also discussed before the conclusion provides a discussion of the overall coverage of the chapter.


2022 ◽  
pp. 1231-1248
Author(s):  
Marouane Balmakhtar ◽  
Scott E. Mensch

This research measured determinants that influence the willingness of IT/IA professionals to recommend Big Data analytics to improve information systems security in an organization. A review of the literature as well as the works of prior researchers provided the basis for formulation of research questions. Results of this study found that security effectiveness, organizational need, and reliability play a role in the decision to recommend big data analytics to improve information security. This research has implications for both consumers and providers of big data analytics services through the identification of factors that influence IT/IA professionals. These factors aim to improve information systems security, and therefore, which service offerings are likely to meet the needs of these professionals and their organizations.


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