Earnings Management and Dividend Policy: Testing Audit Quality for the Moderating Effect

The study is about the moderating effect of audit quality on the relationship between earning management and dividend policy in manufacturing sector of Pakistan. Firms listed in Pakistan Stock Exchange (PSE) have been considered to investigate the effect of earnings management on dividend policy from 2010 to 2016 in Pakistan. The dividend policy is calculated by dividend payout ratio whereas the discretionary accruals have been used for the measurement of earning management and this is taken as a proxy to estimate the earning management. The modified cross sectional model is adopted to quantity discretionary accruals. From the analysis, it is concluded that earning management has influence on dividend policy which rejects null hypothesis of the study. The regression coefficients explain that the connection is too weak that it is most near to no connection. The reason of this no connection or influence is financial decline time period, as earning management varies annually.

Party or Policy? Testing the Elaboration Likelihood Model in the context of voting

<p>In this study, I experimentally tested if the Elaboration Likelihood Model applies to a voting context. Participants rated their likelihood to vote for hypothetical candidates where the candidates’ associated policy and party affiliation were both manipulated. Participants also completed a quiz as a measure of their political sophistication. As expected, those who demonstrated high political sophistication used policy information more often when rating candidates. Contrary to expectations, there was no evidence that low politically sophisticated individuals used party cues more often to guide their ratings of candidates. The findings provide partial support for the Elaboration Likelihood Model, and future adaptations to the experimental design are discussed.</p>

Party or Policy? Testing the Elaboration Likelihood Model in the context of voting

<p>In this study, I experimentally tested if the Elaboration Likelihood Model applies to a voting context. Participants rated their likelihood to vote for hypothetical candidates where the candidates’ associated policy and party affiliation were both manipulated. Participants also completed a quiz as a measure of their political sophistication. As expected, those who demonstrated high political sophistication used policy information more often when rating candidates. Contrary to expectations, there was no evidence that low politically sophisticated individuals used party cues more often to guide their ratings of candidates. The findings provide partial support for the Elaboration Likelihood Model, and future adaptations to the experimental design are discussed.</p>

Agent-embedded system dynamics (aeSD) modeling approach for analyzing worker policies: a research case on construction worker absenteeism

Purpose Both system dynamics (SD) and agent-based modeling (ABM) have been used in simulation-based group dynamics research. To combine the advantages of both simulation approaches, the concept of SD-ABM hybrid simulation has been proposed. However, research efforts to compare the effectiveness of modeling approaches between the hybrid and non-hybrid models in the context of group dynamics study are rare. Against this background, this study aims to propose an agent-embedded SD (aeSD) modeling approach and demonstrate its advantages when compared to pure SD or ABM modeling approaches, based on a research case on construction workers’ social absenteeism. Design/methodology/approach The authors introduce an aeSD modeling approach to incorporate individual attributes and interactions among individuals in an SD model. An aeSD model is developed to replicate the behavior of an agent-based model previously developed by the authors to study construction workers’ group behavior regarding absenteeism. Then, the characteristics of the aeSD model in comparison with a pure ABM or SD model are demonstrated through various simulation experiments. Findings It is demonstrated that an aeSD model can capture the diversity of individuals and simulate emergent system behaviors arising from interactions among heterogeneous agents while holding the strengths of an SD model in identifying causal feedback loops and policy testing. Specifically, the effectiveness of the aeSD approach in policy testing is demonstrated through examples of simulation experiments designed to test various group-level and individual-level interventions to control social absence behavior of workers (e.g. changing work groupings, influencing workgroup networks and communication channels) under the consideration of the context of construction projects. Originality/value The proposed aeSD modeling method is a novel approach to how individual attributes of agents can be modeled into an SD model. Such an embedding-based approach is distinguished from the previous communication-based hybrid simulation approaches. The demonstration example presented in the paper shows that the aeSD modeling approach has advantages in studying group dynamic behavior, especially when the modeling of the interactions and networks between individuals is needed within an SD structure. The simulation experiments conducted in this study demonstrate the characteristics of the aeSD approach distinguishable from both ABM and SD. Based on the results, it is argued that the aeSD modeling approach would be useful in studying construction workers’ social behavior and investigating worker policies through computer simulation.

Span Rating of Solid-Sawn Deck Boards

Deck boards are key components in outdoor decks and balconies. The deck board market is shared primarily between solid-sawn and composite products. The focus of this article is solid-sawn wood deck boards, which are manufactured in North America as span-rated products following a policy promulgated by the American Lumber Standard Committee (ALSC). The latest revision of the ALSC span rating policy was approved in November 2020, and this article describes the technical basis for the changes. Distributed and concentrated design loads specified in the policy exceed building code minimum requirements. In addition, dynamic load amplification due to deck occupants is included in the new policy. Testing was performed to characterize the effects of partial fixity at joist supports caused by screw fasteners and was incorporated into the span rating methodology.

Determining the Existence and Strength of Teen Dating Violence Policy: Testing a Comparative State Internal Determinants Model

Research demonstrates that Teen Dating Violence (TDV) programs impact TDV knowledge, attitudes, and behaviors, decreasing the odds of TDV victimization and perpetration. Studies indicate that students who do not complete a TDV intervention have significantly higher odds of physical and emotional TDV victimization and emotional TDV perpetration. This study uses multiple logistic regression and multiple linear regression to examine predictors of the presence and the strength of state legislation addressing TDV education and school policies. Results indicate some success in predicting the existence of TDV laws but less support for forecasting the strength of the policies passed. Dominant political party and state median income were found to be potentially important determinants of TDV state school policies. A state’s political culture influenced the strength of states’ TDV policies. Showing that policy existence and strength are related to different processes is important for advocates to understand. Future research should look at additional variables and explore legislative histories.

Hierarchy Similarity Analyser-An Approach to Securely Share Electronic Health Records

Health professionals need an access to various dimensions of Electronic Health Records (EHR). Depending on technical constraints, each organization defines its own access control schema exhibiting heterogeneity in organizational rules and policies. Achieving interoperability between such schemas often result in contradictory rules thereby exposing data to undue disclosures. Permitting interoperable sharing of EHRs and simultaneously restricting unauthorized access is the major objective of this paper. An Extensible Access Control Markup Language (XACML)-based framework, Hierarchy Similarity Analyser (HSA), is proposed which fine-grains access control policies of disparate healthcare organizations to achieve interoperable and secured sharing of EHR under set authorizations. The proposed framework is implemented and verified using automated Access Control Policy Testing (ACPT) tool developed by NIST. Experimental results identify the users receive secured and restricted access as per their authorizations and role hierarchy in the organization.

Hierarchy Similarity Analyser

Health professionals need an access to various dimensions of Electronic Health Records (EHR). Depending on technical constraints, each organization defines its own access control schema exhibiting heterogeneity in organizational rules and policies. Achieving interoperability between such schemas often result in contradictory rules thereby exposing data to undue disclosures. Permitting interoperable sharing of EHRs and simultaneously restricting unauthorized access is the major objective of this paper. An Extensible Access Control Markup Language (XACML)-based framework, Hierarchy Similarity Analyser (HSA), is proposed which fine-grains access control policies of disparate healthcare organizations to achieve interoperable and secured sharing of EHR under set authorizations. The proposed framework is implemented and verified using automated Access Control Policy Testing (ACPT) tool developed by NIST. Experimental results identify the users receive secured and restricted access as per their authorizations and role hierarchy in the organization.