Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls

2005 ◽  
Vol 24 (s-1) ◽  
pp. 171-193 ◽  
Author(s):  
Michael Gibbins ◽  
Susan A. McCracken ◽  
Steven E. Salterio
Keyword(s):  
Negotiation Process ◽  
Chief Financial Officers ◽  
Chief Financial Officer ◽  
Relative Importance ◽  
Common Elements ◽  
Contextual Features ◽  
Large Numbers ◽  
The Common ◽  
High Level ◽  
Two Sides

Much of what takes place in auditor-client management negotiations occurs in unobservable settings and normally does not result in publicly available archival records. Recent research has increasingly attempted to probe issues relating to accounting negotiations in part due to recent events in the financial world. In this paper, we compare recalls from the two sides of such negotiations, audit partners, and chief financial officers (CFOs), collected in two field questionnaires. We examine the congruency of the auditors' and the CFOs' negotiation recalls for all negotiation elements and features that were common across the two questionnaires (detailed analyses of the questionnaires are reported elsewhere). The results show largely congruent recall: only limited divergences in recall of common elements and features. Specifically, we show a high level of congruency across CFOs and audit partners in the type of issues negotiated, parties involved in resolving the issue, and the elements making up the negotiation process, including agreement on the relative importance of various common accounting contextual features. The analysis of the common accounting contextual features suggests that certain contextual features are consistently important across large numbers of negotiations, whether viewed from the audit partner's or the CFO's perspective, and hence may warrant future study. Finally, the comparative analysis allows us to identify certain common elements and contextual features that may influence both audit partners and CFOs to consider the accounting negotiation setting as mainly distributive (win-lose).

Transdiagnostic Approaches With Children

2018 ◽  
Author(s):  
Andrea B. Temkin ◽  
Mina Yadegar ◽  
Christine Cho ◽  
Brian C. Chu
Keyword(s):  
Mental Disorders ◽  
Externalizing Symptoms ◽  
Case Conceptualization ◽  
Common Elements ◽  
Transdiagnostic Treatment ◽  
Treatment Models ◽  
Different Types ◽  
Internalizing And Externalizing ◽  
Internalizing And Externalizing Symptoms

In recent years, the field of clinical psychology has seen a growing movement toward the research and development of transdiagnostic treatments. Transdiagnostic approaches have the potential to address numerous issues related to the development and treatment of mental disorders. Among these are the high rates of comorbidity across disorders, the increasing need for efficient protocols, and the call for treatments that can be more easily disseminated. This chapter provides a review of the current transdiagnostic treatment approaches for the treatment of youth mental disorders. Three different types of transdiagnostic protocols are examined: mechanism-based protocols, common elements treatments, and general treatment models that originated from single-disorder approaches to have broader reach. A case study illuminates how a mechanism-based approach would inform case conceptualization for a client presenting with internalizing and externalizing symptoms and how a transdiagnostic framework translates into practice.

scholarly journals Identifying and measuring the common elements of naturalistic developmental behavioral interventions for autism spectrum disorder: Development of the NDBI-Fi

Autism ◽  
2020 ◽  
Vol 24 (8) ◽  
pp. 2285-2297
Author(s):  
Kyle M Frost ◽  
Jessica Brian ◽  
Grace W Gengoux ◽  
Antonio Hardan ◽  
Sarah R Rieth ◽  
...  
Keyword(s):  
Autism Spectrum Disorder ◽  
Behavioral Intervention ◽  
Behavioral Interventions ◽  
Autism Spectrum ◽  
Spectrum Disorder ◽  
Common Elements ◽  
Intervention Science ◽  
Intervention Models ◽  
The Common ◽  
Naturalistic Developmental Behavioral Intervention

Naturalistic developmental behavioral interventions for young children with autism spectrum disorder share key elements. However, the extent of similarity and overlap in techniques among naturalistic developmental behavioral intervention models has not been quantified, and there is no standardized measure for assessing the implementation of their common elements. This article presents a multi-stage process which began with the development of a taxonomy of elements of naturalistic developmental behavioral interventions. Next, intervention experts identified the common elements of naturalistic developmental behavioral interventions using quantitative methods. An observational rating scheme of those common elements, the eight-item NDBI-Fi, was developed. Finally, preliminary analyses of the reliability and the validity of the NDBI-Fi were conducted using archival data from randomized controlled trials of caregiver-implemented naturalistic developmental behavioral interventions, including 87 post-intervention caregiver–child interaction videos from five sites, as well as 29 pre–post video pairs from two sites. Evaluation of the eight-item NDBI-Fi measure revealed promising psychometric properties, including evidence supporting adequate reliability, sensitivity to change, as well as concurrent, convergent, and discriminant validity. Results lend support to the utility of the NDBI-Fi as a measure of caregiver implementation of common elements across naturalistic developmental behavioral intervention models. With additional validation, this unique measure has the potential to advance intervention science in autism spectrum disorder by providing a tool which cuts across a class of evidence-based interventions. Lay abstract Naturalistic developmental behavioral interventions for young children with autism spectrum disorder share key elements. However, the extent of similarity between programs within this class of evidence-based interventions is unknown. There is also currently no tool that can be used to measure the implementation of their common elements. This article presents a multi-stage process which began with defining all intervention elements of naturalistic developmental behavioral interventions. Next, intervention experts identified the common elements of naturalistic developmental behavioral interventions using a survey. An observational rating scheme of those common elements, the eight-item NDBI-Fi, was developed. We evaluated the quality of the NDBI-Fi using videos from completed trials of caregiver-implemented naturalistic developmental behavioral interventions. Results showed that the NDBI-Fi measure has promise; it was sensitive to change, related to other similar measures, and demonstrated adequate agreement between raters. This unique measure has the potential to advance intervention science in autism spectrum disorder by providing a tool to measure the implementation of common elements across naturalistic developmental behavioral intervention models. Given that naturalistic developmental behavioral interventions have numerous shared strategies, this may ease clinicians’ uncertainty about choosing the “right” intervention package. It also suggests that there may not be a need for extensive training in more than one naturalistic developmental behavioral intervention. Future research should determine whether these common elements are part of other treatment approaches to better understand the quality of services children and families receive as part of usual care.

scholarly journals Joint universal modular plasmids (JUMP): a flexible vector platform for synthetic biology

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Marcos Valenzuela-Ortega ◽  
Christopher French
Keyword(s):  
Copy Number ◽  
Life Science ◽  
Insertion Site ◽  
Golden Gate ◽  
Common Elements ◽  
Modern Life ◽  
Specific Host ◽  
Modular Cloning ◽  
Golden Gate Cloning ◽  
Selection Of

Abstract Generation of new DNA constructs is an essential process in modern life science and biotechnology. Modular cloning systems based on Golden Gate cloning, using Type IIS restriction endonucleases, allow assembly of complex multipart constructs from reusable basic DNA parts in a rapid, reliable and automation-friendly way. Many such toolkits are available, with varying degrees of compatibility, most of which are aimed at specific host organisms. Here, we present a vector design which allows simple vector modification by using modular cloning to assemble and add new functions in secondary sites flanking the main insertion site (used for conventional modular cloning). Assembly in all sites is compatible with the PhytoBricks standard, and vectors are compatible with the Standard European Vector Architecture (SEVA) as well as BioBricks. We demonstrate that this facilitates the construction of vectors with tailored functions and simplifies the workflow for generating libraries of constructs with common elements. We have made available a collection of vectors with 10 different microbial replication origins, varying in copy number and host range, and allowing chromosomal integration, as well as a selection of commonly used basic parts. This design expands the range of hosts which can be easily modified by modular cloning and acts as a toolkit which can be used to facilitate the generation of new toolkits with specific functions required for targeting further hosts.

Classifying precontractual liability: a comparative analysis

Legal Studies ◽  
2001 ◽  
Vol 21 (2) ◽  
pp. 153-191 ◽  
Author(s):  
Joachim Dietrich
Keyword(s):  
Common Law ◽  
Civil Law ◽  
Tort Law ◽  
Contract Law ◽  
Common Elements ◽  
Ongoing Debate ◽  
Unjust Enrichment ◽  
The Common ◽  
Initial Focus

The common law has solved questions of liability arising in the context of precontractual negotiations by resort to a range of different doctrines and approaches, adopting in effect ‘piecemeal’ solutions to questions of precontractual liability. Consequently, debate has arisen as to how best to classify or categorise claims for precontractual work and as to which doctrines are best suited to solving problems arising from anticipated contracts. The purpose of this article is to consider this question of how best to classify (cases of) precontractual liability. The initial focus will be on the ongoing debate as to whether principles of contract law or principles of unjust enrichment can better solve problems of precontractual liability. I will be suggesting that unjust enrichment theory offers little by way of explanation of cases of precontractual liability and, indeed, draws on principles of contract law in determining questions of liability for precontractual services rendered, though it does so by formulating those principles under different guises. Irrespective, however, of the doctrines utilised by the common law to impose liability, it is possible to identify a number of common elements unifying all cases of precontractual liability. In identifying such common elements of liability, it is necessary to draw on principles of both contract and tort law. How, then, should cases of precontractual liability best be classified? A consideration of the issue of classification of precontractual liability from a perspective of German civil law will demonstrate that a better understanding of cases of precontractual liability will be gained by classifying such cases as lying between the existing categories of contract and tort.

scholarly journals INVESTIGATION OF SOLID PARTICLES UNDER THE ACTION OF AN ACOUSTIC FIELD / SKYSTYJE ESANČIŲ KIETŲJŲ DALELIŲ SĄVEIKOS AKUSTINIAME LAUKE TYRIMAS

2013 ◽  
Vol 5 (6) ◽  
pp. 655-658
Author(s):  
Egidijus Mykolaitis ◽  
Andrius Styra ◽  
Vladas Vekteris
Keyword(s):  
Water Treatment ◽  
Ground Water ◽  
Acoustic Field ◽  
Chemical Industry ◽  
Iron Concentration ◽  
Chemical Processes ◽  
Solid Particles ◽  
Common Elements ◽  
Physical Chemical

Iron is one of the most common elements in ground water. Bythe HN 24:2003 iron concentration in water can‘t be higher than200 μg/l. Water treatment with an acoustic field is a very relevanttopic. Acoustic field is widely used in industrion, medicine,chemical industry and manufacturing. When water is affectedby ultrasound, physical-chemical processes begin. Ultrasoundvibrations lead to dispersion, degasation and coagulation. Ironparticles connect to each other when distance between them istwo times bigger then their own radius. R = 2R. And if thisprocess continues particles connect one by one. In this article teststand and methodics using ultrasonic piezoceramic are shown. Santrauka Geležis – dažniausiai požeminiuose vandenyse aptinkama priemaiša, kuri prastina geriamojo vandens savybes, todėl būtina bendrosios geležies koncentraciją sumažinti iki 0,2 mg/l. Vienas iš geležies šalinimo būdu yra paremtas ultragarso panaudojimu. Straipsnyje glaustai aptarti bendrosios geležies būviai vandenyje, jos šalinimo metodai ir pateikta eksperimentinė metodika. Eksperimentas atliktas naudojant skirtingų dažnių garso bangas nuo 8 kHz iki 20 kHz diapazone. Akustinio lauko daromai įtakai nustatyti, naudojant skirtingų dažnių garso bangas, buvo panaudoti trys skirtingi vandens debitai. Iš gautų rezultatų suformuluotos išvados.

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