An Agenda for Future Research in Forensic Economics: New Approaches to Viewing Controversial Topics

2021 ◽  
Author(s):  
Steven J. Shapiro
Keyword(s):  
Interest Rates ◽  
Large Body ◽  
Reliability And Validity ◽  
Future Research ◽  
Punitive Damages ◽  
Earnings Growth ◽  
New Approaches ◽  
Forensic Economics ◽  
Alternative Approaches ◽  
Published Research

Abstract Despite a large body of published research in forensic economics, there are still controversial topics that are lacking consensus. This paper presents an agenda for research on controversial topics in the hope that the results of such research will improve the reliability and validity of the work of forensic economists. Specifically, the paper presents suggestions for research on the choice of interest rates for discounting; interest rates, earnings growth and inflation; interest rates, growth in medical costs and inflation; how many years of earnings history is necessary to project base earnings and earnings history; alternative approaches to hedonic damages; and punitive damages.

Development of a German-Language Questionnaire to Measure Collective Orientation as an Individual Attitude

2017 ◽  
Vol 76 (3) ◽  
pp. 91-105 ◽  
Author(s):  
Vera Hagemann
Keyword(s):  
Team Performance ◽  
Reliability And Validity ◽  
Future Research ◽  
German Language ◽  
Team Members ◽  
Collective Orientation ◽  
Team Research ◽  
German Speaking ◽  
Individual Variables ◽  
The Individual

Abstract. The individual attitudes of every single team member are important for team performance. Studies show that each team member’s collective orientation – that is, propensity to work in a collective manner in team settings – enhances the team’s interdependent teamwork. In the German-speaking countries, there was previously no instrument to measure collective orientation. So, I developed and validated a German-language instrument to measure collective orientation. In three studies (N = 1028), I tested the validity of the instrument in terms of its internal structure and relationships with other variables. The results confirm the reliability and validity of the instrument. The instrument also predicts team performance in terms of interdependent teamwork. I discuss differences in established individual variables in team research and the role of collective orientation in teams. In future research, the instrument can be applied to diagnose teamwork deficiencies and evaluate interventions for developing team members’ collective orientation.

Dysfunctional Behavior in Organizations: Insights from the Management Control Literature

2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne
Keyword(s):  
Risk Factors ◽  
Internal Control ◽  
Management Control ◽  
Future Research ◽  
Fraud Triangle ◽  
Audit Risk ◽  
Research Opportunities ◽  
Dysfunctional Behavior ◽  
Research Questions ◽  
Published Research

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.

Additive and Alternative Approaches to Treating Obsessive Compulsive Disorder

2012 ◽  
Author(s):  
Jordana Muroff ◽  
Abigail Ross ◽  
Joseph Rothfarb
Keyword(s):  
Obsessive Compulsive Disorder ◽  
Behavioral Therapy ◽  
Alternative Methods ◽  
Herbal Remedies ◽  
Future Research ◽  
Obsessive Compulsive ◽  
Compulsive Disorder ◽  
Specific Alternative ◽  
Alternative Approaches ◽  
Complementary And Alternative

While cognitive-behavioral therapy (CBT) and pharmacotherapy are “gold standard” treatments for obsessive-compulsive disorder (OCD), complementary and alternative treatments are frequently sought for anxiety disorders. The purpose of this chapter is to review and discuss the available research on the application, efficacy and effectiveness of complementary and alternative methods for treating OCD. The first section identifies and reviews studies focusing on specific alternative and complementary treatments that are independent from, or work in conjunction with CBT, such as yoga, herbal remedies, motivational strategies, and bibliotherapy. The second section discusses alternative and complementary methods of more mainstream CBT and related techniques, with a particular focus on technology-supported approaches. The chapter concludes with a discussion of the methodological issues in the existing research on complementary and alternative methods in the treatment of OCD, questions for future research, and implications for providers.

scholarly journals The MAL Protein, an Integral Component of Specialized Membranes, in Normal Cells and Cancer

Cells ◽  
2021 ◽  
Vol 10 (5) ◽  
pp. 1065
Author(s):  
Armando Rubio-Ramos ◽  
Leticia Labat-de-Hoz ◽  
Isabel Correas ◽  
Miguel A. Alonso
Keyword(s):  
Epithelial Cells ◽  
Large Body ◽  
Original Description ◽  
Cell Types ◽  
Future Research ◽  
Transmembrane Segments ◽  
Epsilon Toxin ◽  
Proteolipid Proteins ◽  
Polarized Epithelial Cells

The MAL gene encodes a 17-kDa protein containing four putative transmembrane segments whose expression is restricted to human T cells, polarized epithelial cells and myelin-forming cells. The MAL protein has two unusual biochemical features. First, it has lipid-like properties that qualify it as a member of the group of proteolipid proteins. Second, it partitions selectively into detergent-insoluble membranes, which are known to be enriched in condensed cell membranes, consistent with MAL being distributed in highly ordered membranes in the cell. Since its original description more than thirty years ago, a large body of evidence has accumulated supporting a role of MAL in specialized membranes in all the cell types in which it is expressed. Here, we review the structure, expression and biochemical characteristics of MAL, and discuss the association of MAL with raft membranes and the function of MAL in polarized epithelial cells, T lymphocytes, and myelin-forming cells. The evidence that MAL is a putative receptor of the epsilon toxin of Clostridium perfringens, the expression of MAL in lymphomas, the hypermethylation of the MAL gene and subsequent loss of MAL expression in carcinomas are also presented. We propose a model of MAL as the organizer of specialized condensed membranes to make them functional, discuss the role of MAL as a tumor suppressor in carcinomas, consider its potential use as a cancer biomarker, and summarize the directions for future research.

scholarly journals Metacognition: ideas and insights from neuro- and educational sciences

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Damien S. Fleur ◽  
Bert Bredeweg ◽  
Wouter van den Bos
Keyword(s):  
Cognitive Neuroscience ◽  
Large Body ◽  
Brain Regions ◽  
Metacognitive Knowledge ◽  
Future Research ◽  
Metacognitive Control ◽  
Domain Generality ◽  
Entry Points ◽  
Control Research ◽  
Educational Sciences

AbstractMetacognition comprises both the ability to be aware of one’s cognitive processes (metacognitive knowledge) and to regulate them (metacognitive control). Research in educational sciences has amassed a large body of evidence on the importance of metacognition in learning and academic achievement. More recently, metacognition has been studied from experimental and cognitive neuroscience perspectives. This research has started to identify brain regions that encode metacognitive processes. However, the educational and neuroscience disciplines have largely developed separately with little exchange and communication. In this article, we review the literature on metacognition in educational and cognitive neuroscience and identify entry points for synthesis. We argue that to improve our understanding of metacognition, future research needs to (i) investigate the degree to which different protocols relate to the similar or different metacognitive constructs and processes, (ii) implement experiments to identify neural substrates necessary for metacognition based on protocols used in educational sciences, (iii) study the effects of training metacognitive knowledge in the brain, and (iv) perform developmental research in the metacognitive brain and compare it with the existing developmental literature from educational sciences regarding the domain-generality of metacognition.

Accounting for natural disasters from a historical perspective: A literature review and research agenda

2021 ◽  
Vol 26 (2) ◽  
pp. 179-204
Author(s):  
Massimo Sargiacomo ◽  
Stefania Servalli ◽  
Serena Potito ◽  
Antonio D’Andreamatteo ◽  
Antonio Gitto
Keyword(s):  
Natural Disasters ◽  
Economic History ◽  
Research Agenda ◽  
Historical Research ◽  
Future Research ◽  
Research Topics ◽  
Open Research ◽  
Emerging Themes ◽  
Published Research ◽  
Selection Of

This study offers an analysis of published historical research on accounting for natural disasters. Drawing on the insights provided by an examination of 35 accounting/business/economic history and generalist journals, 11 articles have been selected and analysed. The analysis conducted on the scattered literature identified the emerging themes, disasters investigated, periods of time explored and main contributions of published research. The analysis is extended by the examination of some key conferences of interdisciplinary history associations, and of the eventual journals/issues where the papers presented were published. The investigation has also been complemented by a brief selection of books showing historical analyses of diverse disasters, typologies and periods of investigation. The stimuli provided by the study have helped to portray the main features of an open research agenda, highlighting possible future research topics and suggesting ancient and recent disasters’ loci to be investigated worldwide.

Adversity Interpreted: A Scoping Review of Adversity Appraisal Measurement

2021 ◽  
pp. 152483802098554
Author(s):  
Stephanie Gusler ◽  
Jessy Guler ◽  
Rachel Petrie ◽  
Heather Marshall ◽  
Daryl Cooley ◽  
...  
Keyword(s):  
Life Events ◽  
Psychological Adjustment ◽  
Scoping Review ◽  
Reliability And Validity ◽  
Primary Source ◽  
Future Research ◽  
Measurement Tool ◽  
Self Blame ◽  
Traumatic Life Events ◽  
The Future

Although evidence suggests that individuals’ appraisals (i.e., subjective interpretations) of adverse or traumatic life events may serve as a mechanism accounting for differences in adversity exposure and psychological adjustment, understanding this mechanism is contingent on our ability to reliably and consistently measure appraisals. However, measures have varied widely between studies, making conclusions about how best to measure appraisal a challenge for the field. To address this issue, the present study reviewed 88 articles from three research databases, assessing adults’ appraisals of adversity. To be included in the scoping review, articles had to meet the following criteria: (1) published no earlier than 1999, (2) available in English, (3) published as a primary source manuscript, and (4) included a measure assessing for adults’ (over the age of 18) subjective primary and/or secondary interpretations of adversity. Each article was thoroughly reviewed and coded based on the following information: study demographics, appraisal measurement tool(s), category of appraisal, appraisal dimensions (e.g., self-blame, impact, and threat), and the tool’s reliability and validity. Further, information was coded according to the type of adversity appraised, the time in which the appraised event occurred, and which outcomes were assessed in relation to appraisal. Results highlight the importance of continued examination of adversity appraisals and reveal which appraisal tools, categories, and dimensions are most commonly assessed for. These results provide guidance to researchers in how to examine adversity appraisals and what gaps among the measurement of adversity appraisal which need to be addressed in the future research.

scholarly journals Difficulty in implementing continuous improvement – Rasch measurement analysis

2019 ◽  
Vol 25 (6) ◽  
pp. 1228-1250 ◽  
Author(s):  
Lidia Sanchez-Ruiz ◽  
Beatriz Blanco ◽  
Emma Diaz
Keyword(s):  
Continuous Improvement ◽  
Measurement Theory ◽  
Reliability And Validity ◽  
Rasch Measurement ◽  
Point Of View ◽  
Future Research ◽  
Theoretical Point ◽  
Content Type ◽  
Level Of Difficulty ◽  
New Perspective

Purpose The purpose of this paper is to define a general and common construct in order to measure the level of difficulty companies experience when they implement continuous improvement (CI). Additionally, a rank of barriers is obtained together with a rank of companies. Design/methodology/approach In order to achieve the objective, first, a literature review is carried out to specify the domain of the construct; second, a sample of items is selected; third a survey is carried out in companies that have already implemented CI initiatives, the results being thus limited to this population; fourth, measures are purified by analysing the reliability and validity of the measurements, and finally results are obtained. The Rasch measurement theory will be used to provide a new perspective on a mature research topic. Findings It can be concluded that a new valid construct has been defined together with a rank of CI barriers, being lack of time the main barrier. A rank of companies is also obtained which is a first step in the development of future research studies. Practical implications Managers are provided with a better understanding of the barriers that can obstruct CI implementation. Thus, the rank of CI barriers guides managers through the most common and important obstacles so that they will be able to plan better CI strategies. In addition, the rank of companies allows each company to undertake a benchmarking exercise. Originality/value This work proposes a new way of analysing the difficulty in implementing CI as a continuum, rather than as independent barriers. From a theoretical point of view, it defines a new construct and offers a rank of CI barriers together with a rank of companies based on their level of difficulty when implementing CI initiatives. This is something new, as previous studies were mainly focussed on the items side. From a practical point of view, this study offers the surveyed companies the opportunity to see how they are positioned with respect to the other companies. Moreover, this rank of companies is the foundation on which to develop further studies with a practical orientation in the future.

scholarly journals Track Surfaces Used for Ridden Workouts and Alternatives to Ridden Exercise for Thoroughbred Horses in Race Training

Animals ◽  
2018 ◽  
Vol 8 (12) ◽  
pp. 221 ◽  
Author(s):  
Ashleigh Morrice-West ◽  
Peta Hitchens ◽  
Elizabeth Walmsley ◽  
R. Whitton
Keyword(s):  
Injury Risk ◽  
Future Research ◽  
Substantial Variation ◽  
Thoroughbred Racehorses ◽  
Thoroughbred Horses ◽  
Alternative Approaches

Little is known about the types of surfaces used during training of Thoroughbred racehorses or methods of exercise used in addition to ridden track-work. Our aims were to (1) describe the types of surfaces used in the training of Thoroughbred racehorses and to (2) identify alternative approaches used to exercise horses in addition to, or in place of, ridden overground track-work. Information regarding surface and alternative exercise methods was collected as part of an in-person survey of training practices of 66 registered Thoroughbred trainers in Victoria, Australia. Sand and synthetic surfaces were used by 97% and 36% of trainers respectively for slow-workouts, with galloping on turf training tracks used in training regimens by 82% and synthetic by 58% of trainers. Of those trainers utilising turf tracks, only 34% of gallop training was completed on turf despite turf being the predominant racing surface. Almost 90% of trainers used alternatives to ridden exercise. There is substantial variation in training surface used and alternative types of exercise undertaken by Victorian trainers. Future research should focus on how such practices relate to injury risk, particularly as it relates to the importance of musculoskeletal adaptation to specific race-day surfaces.

Health and Safety at Work in the Transport Industry (TRANS-18): Factorial Structure, Reliability and Validity

2012 ◽  
Vol 15 (1) ◽  
pp. 357-366 ◽  
Author(s):  
Joan Boada-Grau ◽  
José-Carlos Sánchez-García ◽  
Aldo-Javier Prizmic-Kuzmica ◽  
Andreu Vigil-Colet
Keyword(s):  
Screening Tool ◽  
Health And Safety ◽  
Reliability And Validity ◽  
Future Research ◽  
Safety Behaviors ◽  
Passenger Transport ◽  
Job Tension ◽  
Structure Reliability ◽  
Psychophysiological Disorders ◽  
Adequate Reliability

In this article, we study the psychometric properties of a short scale (TRANS-18) which was designed to detect safe behaviors (personal and vehicle-related) and psychophysiological disorders. 244 drivers participated in the study, including drivers of freight transport vehicles (regular, dangerous and special), cranes, and passenger transport (regular transport and chartered coaches), ambulances and taxis. After carrying out an exploratory factor analysis of the scale, the findings show a structure comprised of three factors related to psychophysiological disorders, and to both personal and vehicle-related safety behaviors. Furthermore, these three factors had adequate reliability and all three also showed validity with regard to burnout, fatigue and job tension. In short, this scale may be ideally suited for adequately identifying the safety behaviors and safety problems of transport drivers. Future research could use the TRANS-18 as a screening tool in combination with other instruments.

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