Some Bayesian Methods for Two Auditing Problems

Two problems of interest to auditors are: (i) finding an upper bound for the total amount of overstatement of assets in a set of accounts; and (ii) estimating the amount of sales tax owed on a collection of transactions. For the first problem, the Stringer bound has often been used despite the fact that in many cases it is known to be much too large. Here we will introduce a family of stepwise Bayes models that yields bounds that are closely related to the Stringer bound but are less conservative. Then we will show how this approach can also be used for solving the second problem. This will allow practitioners with modest amounts of prior information to select inference procedures with good frequentist properties.     

Awareness and use of a university recreational trail

The purpose of this study was to assess awareness and use of a university recreational trail. The authors used an Internet questionnaire developed by the university's Institutional Research Department, with questions derived from the Environmental Supports for Physical Activity Questionnaire and the National College Health Risk Behavior Survey Physical Activity Module. Four hundred and sixty-seven undergraduate college students participated. Ninety-one percent of students reported being aware of the trail, and 73% reported using the trail. Sixty-four percent of students reported seeing signage referring to the recreational trail. Sixty-seven percent of the students reported using the trail once in the past week, 7% reported using the trail twice in the past week, and only 2% of the students reported using the trail more than 3 times in the past week. Sixty-two percent reported using the trail with another individual. Students who were aware of the trail were more likely to use the trail. However, of the individuals who used the trail, the majority only used the trail 1 day a week. University programming is needed to increase trail usage among college students.     

Formative evaluation of a motivational intervention for increasing physical activity in underserved youth

The present study was designed to develop an innovative motivational intervention (based on Self-Determination Theory and Social Cognitive Theory) to increase physical activity (PA) in underserved adolescents. Sixty-four adolescents (35 females, 29 males; 50% minority; 65% on reduced lunch program; ages 11-13 yr) participated in either an 8-week motivational intervention after-school (n = 32) or a typical after-school program (n = 32). The conceptual framework for the intervention targeted the social environment (perceived autonomy, perceived social support, participation, fun), cognitive mediators (perceived choice, self-efficacy, and relatedness/belongingness), and motivational orientation (intrinsic motivation, commitment, positive self-concept). Formative evaluation data was collected by staff through daily forms throughout the 8-week program and through observational data completed by independent objective observers during 2 weeks of the program. The major themes that were identified addressed theoretical concepts regarding the intervention and logistical issues in delivering the intervention. The data revealed information regarding the importance of the cognitive appropriateness of the PA and motivational activities, the environmental climate for promoting nurturing relationships, developing specific strategies for increasing intrinsic rather than extrinsic reinforcement, and developing methods for preventing social "cliques" and gender conflicts to maintain an appropriate level of support in the social climate. Themes for training staff included focusing on team building, leadership, and nurturing. This formative evaluation is being used to formalize a randomized trial to test the effects of a student-centered motivational intervention on increasing PA in underserved 6th graders.     

A feminist poststructuralist analysis of HRD: why bodies,power and reflexivity matter

A burgeoning amount of scholarship has attempted to unravel critical approaches to investigating human resource development (HRD). There are limited critiques, however, of gender, diversity and the intersections of these deliberations within HRD theorizing. Adopting a feminist poststructuralist approach, this paper advances critical understandings of HRD by challenging epistemological and dominant theorizing in HRD. The author examines what it means when HRD writings are said to be gendered; how the political and processual dynamics of doing HRD can be understood; how the differences for doing gender, doing HRD and embodying HRD can be unravelled; and how feminist modes of inquiry can engender the value of embodied reflexivity. Weaving together literature strands from gender and education, gender and organization, and women's studies and feminist writings, the paper provides a foundational framework for how HRD scholars can re-imagine new knowledge and inject notions of the feminine and difference in HRD writings. The analysis focuses on three interrelated areas and their implications for feminist critique: the importance of examining language and discourse in HRD; the performing body in HRD; and, finally, feminist embodied reflexivity. It is argued that the HRD scholarly community should consider critical modes of inquiry to refresh and renew HRD theory building, specifically that we should examine conceptualizations of the feminine and difference in HRD writings in order to aid transformational practice.