Data availability in accounting research: Some evidence

The data availability policy of the American Accounting Association is examined to address two research questions: (1) Are data dependent results in The Accounting Review readily available for further inquiry and dissemination of accounting knowledge? (2) What are the potential factors that may account for the availability or the lack of data? Several potential factors including job rank, number of revisions before acceptance, source of data, and funding source are suggested to account for the lack of data availability. The results indicate that, in general, authors are not willing to make their data available to others. We conclude by suggesting some options that may ameliorate the situation.     

Activating adult allies from a rural community on lesbian,gay, bisexual,transgender, and queer student issues in school using photovoice

Purpose: Many students who are lesbian, gay, bisexual, transgender, or queer (LGBTQ) face hostile school environments that can negatively impact their mental health and education. This study involved a photovoice project where high school students from a gay-straight alliance in the rural southeastern United States took photographs that depicted the issues LGBTQ students were facing and then exhibited their photographs and stories to individuals from the school system and local community to promote awareness, dialogue, and action. Methods: Twenty adults who attended the photovoice exhibit responded to an online survey about their experiences with the intervention. Results: Eighty-five percent of adults reported that the intervention made them think about issues they had not previously considered, including the struggles LGBTQ youths face, gender issues, and living in a rural community. Common emotions experienced at the intervention included feeling excited, concern for the youths, and proud of the youths. Furthermore, 81% of the adults indicated that they would take action or behave differently as a result of the intervention, including supporting and affirming LGBTQ students, using gender-neutral and -inclusive language, and confronting bias in themselves and others. Conclusions: Photovoice is a promising strategy for LGBTQ students to activate adult allies in their community.     

Hispanic Fertility,Religion and Religiousness in the U.S.

Is the higher fertility of Hispanics in the United States due to their religion and/or to their greater religiousness? Evidence from national survey data indicates no difference in fertility between Protestant and Catholic Hispanic women but Hispanics are more religious than non-Hispanics in terms of the perceived importance of religion in their personal lives. Religiousness is associated with higher fertility but Hispanic fertility is higher than non-Hispanic fertility regardless of religion or religiousness. Ethnic differences in education and income in turn are more important for fertility than the religious dimension.     

Agent‐Based Modeling to Simulate Contamination Events and Evaluate Threat Management Strategies in Water Distribution Systems

In the event of contamination of a water distribution system, decisions must be made to mitigate the impact of the contamination and to protect public health. Making threat management decisions while a contaminant spreads through the network is a dynamic and interactive process. Response actions taken by the utility managers and water consumption choices made by the consumers will affect the hydraulics, and thus the spread of the contaminant plume, in the network. A modeling framework that allows the simulation of a contamination event under the effects of actions taken by utility managers and consumers will be a useful tool for the analysis of alternative threat mitigation and management strategies. This article presents a multiagent modeling framework that combines agent‐based, mechanistic, and dynamic methods. Agents select actions based on a set of rules that represent an individual's autonomy, goal‐based desires, and reaction to the environment and the actions of other agents. Consumer behaviors including ingestion, mobility, reduction of water demands, and word‐of‐mouth communication are simulated. Management strategies are evaluated, including opening hydrants to flush the contaminant and broadcasts. As actions taken by consumer agents and utility operators affect demands and flows in the system, the mechanistic model is updated. Management strategies are evaluated based on the exposure of the population to the contaminant. The framework is designed to consider the typical issues involved in water distribution threat management and provides valuable analysis of threat containment strategies for water distribution system contamination events.     

The Gamma-count distribution in the analysis of experimental underdispersed data

Event counts are response variables with non-negative integer values representing the number of times that an event occurs within a fixed domain such as a time interval, a geographical area or a cell of a contingency table. Analysis of counts by Gaussian regression models ignores the discreteness, asymmetry and heteroscedasticity and is inefficient, providing unrealistic standard errors or possibly negative predictions of the expected number of events. The Poisson regression is the standard model for count data with underlying assumptions on the generating process which may be implausible in many applications. Statisticians have long recognized the limitation of imposing equidispersion under the Poisson regression model. A typical situation is when the conditional variance exceeds the conditional mean, in which case models allowing for overdispersion are routinely used. Less reported is the case of underdispersion with fewer modeling alternatives and assessments available in the literature. One of such alternatives, the Gamma-count model, is adopted here in the analysis of an agronomic experiment designed to investigate the effect of levels of defoliation on different phenological states upon the number of cotton bolls. Data set and code for analysis are available as online supplements. Results show improvements over the Poisson model and the semi-parametric quasi-Poisson model in capturing the observed variability in the data. Estimating rather than assuming the underlying variance process leads to important insights into the process.     

Potential Selective Responding in a Parent Questionnaire Study of Post-Institutionalized Children

This study assesses selective responding in a single wave of data collection and a four-wave study. Participants were 121 parents of post-institutionalized children, identified as “never responders,” “previous responders,” or “wave 4 responders.” Parents evaluated their adopted child's family, school, peer, and behavioral adjustment. Children (47% male) were 2 to 20 years old (M = 10.79, SD = 4.59) and adopted between 5 and 54 months of age (M = 15.49, SD = 9.94). Within a single wave of data collection, no evidence suggested that selective responding contributes much bias. Over a multi-wave study, however, results may under-represent adjustment difficulties.     

Serials spoken here: reports of conferences,institutes, and seminars

Abstract

Reports on the Ohio Valley Group of Technical Services Librarians (OVGTSL) Annual Conference, the April 2004 New England Technical Services Librarians (NETSL) Conference, the 2004 Acquisitions Institute at Timberline Lodge, and the 2004 Conference of the North American Serials Interest Group (NASIG).

Reports are from four conferences held in various parts of the United States and cover a wide range of topics. The Ohio Valley Group of Technical Services Librarians program emphasized the relationship between technical and public services. Education, both formal and continuing, was the theme for the New England Technical Services Librarians. Timberline Lodge hosted another Acquisitions Institute featuring sessions on new discoveries. The report on the 2004 North American Serials Group Annual Conference allows Conference Student Grant Award winner Chris Brady to include some personal reflections along with summaries of the sessions he attended.     

Adolescent Sibling Relationship Quality and Adjustment: Sibling Trustworthiness and Modeling,as Factors Directly and Indirectly Influencing These Associations

The main goal of this study was to examine the direct and moderating effects of trustworthiness and modeling on adolescent siblings' adjustment. Data were collected from 438 families including a mother, a younger sibling in fifth, sixth, or seventh grade (M = 11.6 years), and an older sibling (M = 14.3 years). Respondents completed Web‐based surveys describing sibling conflict and warmth. Siblings reported on trustworthiness and modeling, and mothers described adjustment. Sibling conflict was directly associated with internalizing and externalizing behaviors for both siblings. The older siblings' reports of trustworthiness were directly associated with the outcome measures. The younger siblings' reports of trustworthiness were less directly associated, but a possible salutary effect was most evident under the highest levels of sibling conflict or warmth. Higher sibling modeling was a risk factor for adjustment problems in relations characterized by high conflict. Results support exploring trustworthiness as a key dimension of sibling relations.     

Relation of Goal Setting and Goal Sharing to Performance and Conflict for Interdependent Tasks

Despite the prevalence of goal setting in organizations, researchers have not thoroughly examined the implications of goal setting to work outcomes in interdependent work settings. A field survey (n= 442) assessed the relation of goal setting and goal sharing, the extent to which others are aware of an individual's work goal, to performance and conflict across varying levels of task interdependence. The results of moderated regression analyses demonstrate that in highly interdependent tasks, the use of goal setting resulted in lower performance levels. Moreover, goal setting and goal sharing in highly interdependent tasks resulted in individuals' reporting more somatic symptoms. The results are discussed in terms of clarifying the role of goal setting for interdependent tasks.