Role of Negative Emotion in Communication about CO2 Risks

This article describes how the effectiveness of risk communication is determined by the interaction between emotional and informative elements. An experiment is described that examined the role of negative emotion in communication about CO₂ risks. This experiment was based on the elaboration likelihood model and the related heuristic systematic model of attitude formation. The results indicated that inducing fear of CO₂ risks leads to systematic processing of information about energy conservation as a risk-reducing strategy. In turn, this results in more favorable attitudes toward energy conservation if strong arguments are provided. Individual differences in concern seem to have similar effects.     

Bipolar value-driven joint product costing

There exists a joint-cost allocation problem in the public sector, particularly highlighted by the cost-based national pricing of blood products in England, supposedly derived using volume-driven activity-based costing (ABC): an approach criticised by the implementation criteria propounded for ABC within the academic literature. In contrast, we believe that the contributions of quality-associated operations-based drivers, described within ABC, together with the net realisable value method, usually recommended as the optimal joint-cost allocation method, provide the beginnings of a solution. This paper sets out a methodological development from this platform that links allocation decisions with the issue of value. The bipolar nature of the model is based upon the combination of two types of allocation. One allocates joint costs according to the altered value of source material when competing non-joint alternative products exist. The other allocates joint costs according to product outcome values ascertained separately for the physical specification elements that comprise each of the range of joint products. The overall emphases are on academic context, model generalisation, the facilitation of cost-effective choices between joint products and non-joint alternatives, and possible future trends in the application of the method.     

Shortcomings in the Measurement of Innovation: Implications for Accounting Standard Setting

Innovation is nowadays a fundamental determinant of value creation in business companies and economic growth. Therefore, the measurement of innovation has become a significant concern both for business companies and governments. Traditionally, attempts to measure innovation have adopted a macroeconomic approach, as they have been largely based on broad surveys. However, no attempt has been made to date in order to complement the information provided by such surveys with aggregated data obtained from the financial reports of individual companies. This paper analyses the conceptual and methodological problems underlying the measurement of business innovation by means of surveys and discusses the lack of ability of accounting standards to accurately reflect innovative activities in the financial statements of business firms.In the light of the evidence provided by the empirical studies published to date, we analyse the Spanish situation by reviewing innovation studies conducted by the National Institute of Statistics (INE), and assessing the relationship between the value relevance of accounting information and the firm's technological level. Our results suggest that both, micro- and macroeconomic approaches towards the measurement of innovation have significant shortcomings. Thus, a joint effort seems to be needed in order to overcome the methodological limitations affecting innovation studies based on surveys and those relying on financial accounting information. Despite their limitations, surveys provide a sound basis for the identification of trends, key factors and explanatory variables. On the other hand, financial statements could provide a sound basis for the measurement of innovation if they included more relevant information on the intangible determinants of the value of companies. This has obvious implications for the standard setting process.     

Risk Estimation and Value-of-Information Analysis for Three Proposed Genetic Screening Programs for Chronic Beryllium Disease Prevention

Genetic differences (polymorphisms) among members of a population are thought to influence susceptibility to various environmental exposures. In practice, however, this information is rarely incorporated into quantitative risk assessment and risk management. We describe an analytic framework for predicting the risk reduction and value-of-information (VOI) resulting from specific risk management applications of genetic biomarkers, and we apply the framework to the example of occupational chronic beryllium disease (CBD), an immune-mediated pulmonary granulomatous disease. One described Human Leukocyte Antigen gene variant, HLA-DP beta 1*0201, contains a substitution of glutamate for lysine at position 69 that appears to have high sensitivity (approximately 94%) but low specificity (approximately 70%) with respect to CBD among individuals occupationally exposed to respirable beryllium. The expected postintervention CBD prevalence rates for using the genetic variant (1) as a required job placement screen, (2) as a medical screen for semiannual in place of annual lymphocyte proliferation testing, or (3) as a voluntary job placement screen are 0.08%, 0.8%, and 0.6%, respectively, in a hypothetical cohort with 1% baseline CBD prevalence. VOI analysis is used to examine the reduction in total social cost, calculated as the net value of disease reduction and financial expenditures, expected for proposed CBD intervention programs based on the genetic susceptibility test. For the example cohort, the expected net VOI per beryllium worker for genetically based testing and intervention is $13,000, $1,800, and $5,100, respectively, based on a health valuation of $1.45 million per CBD case avoided. VOI results for alternative CBD evaluations are also presented. Despite large parameter uncertainty, probabilistic analysis predicts generally positive utility for each of the three evaluated programs when avoidance of a CBD case is valued at $1 million or higher. Although the utility of a proposed risk management program may be evaluated solely in terms of risk reduction and financial costs, decisions about genetic testing and program implementation must also consider serious social, legal, and ethical factors.     

Winning the interviewing game

Those who don't "interview well" are not likely to receive the job offer, despite their qualifications. A job interview is actually a fierce competitive activity that offers only two grades: an A or F. By nature, physicians are competitive; they like to win. Infrequent interviewees are prone to making easily corrected mistakes, such as showing no enthusiasm or having poor eye contact. The key for interviewing success is preparation--doing research, developing a personal statement, and role-playing practice interviews. View the interview as a sales call whose bottom-line goal is to achieve an offer, or at least to let you leave with the option to return for future discussions.     

Voluntary Siting and Equity: The MRS Facility Experience in Native America

This article focuses on aspects of intragenerational and intergenerational equity in the context of a unique policy experiment: the effort of the U.S. government to site a monitored, retrievable storage (MRS) facility for high-level civilian nuclear waste. This process and its outcomes are examined from both normative and subjective perspectives. While the MRS siting process was designed to be equitable, its eventual focus on Native American communities raises profound questions about environmental justice, as well as procedural, outcome, and intergenerational equity in cross-cultural contexts. The diverse reactions among Native American tribes demonstrate that translating theoretical concepts of equity into practice is an extraordinarily complex exercise. The MRS siting process, instead of being a bold policy experiment that promoted equity, emerges substantially flawed after its implementation in the Native American context.     

Organizational Learning in Global Purchasing: A Model and Test of Internal Users and Corporate Buyers*

This research examines a model centered on organizational learning in purchasing. Two different studies are conducted to test the hypotheses among purchasing users (Study 1) and buyers (Study 2). The user sample consists of users representing 355 strategic business units of a Fortune 500 multinational corporation. The buyer sample consists of corporate buyers of 200 multinational corporations drawn from the membership directory of the National Association of Purchasing Management (NAPM). In each study, the focus is on the learning relationships between corporate buyers and internal users in the purchasing organization. Based on the two studies, the results suggest that organizational learning in the purchasing process is influenced by the organizational culture factors of localness, transformational leadership, and openness. Organizational learning has a positive effect on information processing in the purchasing system, which, in turn, has a positive influence on the cycle time of the purchasing process.     

On the Compatibility of Organizational Behavior Management and BACB Certification

The number of practicing behavior analysts who hold Behavior Analyst Certification Board (BACB) certification has substantially increased in the past decade. Some have mistakenly interpreted the BACB’s certification requirements as being specific to the autism and intellectual disabilities practice area. We present key BACB requirements, describe how they are practice-area neutral, and provide specific examples of their relevance to organizational behavior management.     

An Evaluation of Staff Preference for Graphic Characteristics

The purpose of the current study was to assess staff preference for how data were displayed on graphs. Specifically, preference for line versus bar graphs was assessed, as well as preference for data displayed as one date in time versus multiple dates showing performance trends. A secondary purpose of the study was to assess staff comprehension of the data presented across different graphic displays. Participants included 60 entry-level direct care staff and 25 seasoned therapists. Therapists had more advanced training in applied behavior analysis than the direct care staff. The vast majority of direct care staff preferred data depicted as a bar graph versus data depicted as a line graph, even preferring a single bar graph over a time-series line graph. The therapists preferred time-series line graphs to bar graphs. Most staff demonstrated understanding of the data, regardless of how it was depicted.     

Benevolence-dominant,authoritarianism-dominant,and classical paternalistic leadership: Testing their relationships with subordinate performance

We propose a new typology of paternalistic leadership styles based on how leaders demonstrate authoritarianism and benevolence, the two essential components of this type of leadership. Benevolence-dominant paternalistic leadership refers to leaders' sole dependence on the use of benevolence without their strong assertion of authority, whereas authoritarianism-dominant paternalistic leadership is based mainly on authoritarianism itself; classical paternalistic leadership, which best fits early observations of paternalistic leaders, refers to the salient combination of both leadership components. We used two distinct samples and methods to test this typology and the association with subordinate performance. Across the two studies, a field investigation with Taiwanese military supervisor-subordinate dyads and a hypothetical scenario experiment with U.S. working adults, we found a positive relationship between classical paternalistic leadership and subordinate performance as strong as that between benevolence-dominant paternalistic leadership and performance. Our findings echo the phenomenon that paternalistic leaders tend to combine benevolence with authoritarianism to affect subordinate performance.