The role of causal links in performance measurement models

Abstract Purpose: Several well-known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the realworld applications, shows few reliable statistical associations. This paper provides a discussion on the"problematic" of causality in a performance measurement setting. Design/methodology/approach: This is a conceptual study based on an analysis and synthesis of the literature from managerial accounting, organizational theory, strategic management and social scientific causal modelling. Findings: The analysis indicates that dynamic, complex and uncertain environments may challenge any reliance upon valid causal models. Due to cognitive limitations and judgmental biases, managers may fail to trace correct cause-and-effect understanding of the value creation in their organizations. However, even lacking this validity, causal models can support strategic learning and perform as organizational guides if they are able to mobilize managerial action. Research limitations/implications: Future research should highlight the characteristics necessary for elaboration of convincing and appealing causal models and the social process of their construction. Practical implications: Managers of organizations using causal models should be clear on the purposes of their particular models and their limitations. In particular, difficulties are observed in specifying detailed cause and effect relations and their potential for communicating and directing attention. They should therefore construct their models to suit the particular purpose envisaged. Originality/value: This paper provides an interdisciplinary and holistic view on the issue of causality in managerial accounting models.

Palkanlaskentajärjestelmän kehittäminen

Työn tavoitteena oli selvittää palkanlaskennan nykytilaa ja sen uudistamisen mahdollisuuksia etenkin SAP HR-ohjelmiston valossa. Ensin selvitettiin palkanlaskentaan ja sovellushankintaan liittyviä vaatimuksia kirjallisuuden avulla. Tämän jälkeen tutustuttiin palkanlaskennan nykytilaan haastattelujen, prosessikuvausten ja sisäisten dokumenttien avulla. SAP HR-ohjelmistoon tutustuttiin siihen liittyneiden työtehtävien, erilaisten koulutusmateriaalien ja esittelyiden avulla. Yrityksessä on jo aiemmin yritetty korvata henkilöstö- ja palkanlaskentajärjestelmiä, mutta projekti keskeytettiin. SAP HR-ohjelmiston henkilöstöhallinto-osuutta ollaan ottamassa käyttöön koko yrityksen laajuudessa. Palkanlaskentajärjestelmä vaatii pikaista uusintaa vanhan teknologian ja suuren henkilöriippuvuuden takia. Nykyiset työajanhallinnan ja palkanlaskennan prosessit yrityksessä ovat tiukasti sidottuja nykyisten järjestelmien kanssa ja uuden järjestelmän käyttöönotto vaatii muutoksia koko ketjuun työvuorojen suunnittelusta palkanlaskentaan ja raportointiin asti. Johtopäätöksenä todetaan SAP HR:n palkanlaskennan soveltuvan yrityksen palkanlaskentaan ja tarjoavan monia uusia mahdollisuuksia. Suurimmat mahdollisuudet liittyvät kokonaisten prosessiketjujen läpinäkyvyyteen ja parempaan ohjailtavuuteen. Tämä kuitenkin vaatii nykyistä tarkempaa sisäisten prosessien selvittämistä, SAP HR-palkanlaskennan kyvykkyyden tarkempaa tutkimisia, vaihtoehtoisten ohjelmien vertailua sekä ennen kaikkea valmiutta muuttaa nykyisiä prosesseja.

Estimación de funciones no lineales en mezclas post-no lineales

This paper proposes a new method for blindly inverting a nonlinear mapping which transforms a sum of random variables. This is the case of post-nonlinear (PNL) source separation mixtures. The importance of the method is based on the fact that it permits to decouple the estimation of the nonlinear part from the estimation of the linear one. Only the nonlinear part is inverted, without considering on the linear part. Hence the initial problem is transformed into a linear one that can then be solved with any convenient linear algorithm. The method is compared with other existing algorithms for blindly approximating nonlinear mappings. Experiments show that the proposed algorithm outperforms the results obtained with other algorithms and give a reasonably good linearized data

Coexistence des charges professionnelle, familiale et domestique, et d'aide à un aîné fragilisé part son vieillissement chez des membres de la "génération sandwich", relations avec la santé perçue et identification de facteurs protecteurs de la santé : pistes pour développer des interventions infirmières préventives en santé au travail

Les membres de la Génération Sandwich (GS) jouent un rôle pivot dans la société : tout en ayant un emploi, ils s'occupent de leurs enfants ou petits-enfants et offrent de l'aide à leurs parents ou beaux-parents (P/BP) fragilisés par leur vieillissement. Les charges de travail coexistantes générées par ces activités représentent pour leur santé un risque potentiel qui pourrait augmenter. Les connaissances sur la GS et sa santé perçue sont cependant insuffisantes pour que les infirmières de santé au travail développent des interventions préventives basées sur des preuves. La majorité des recherches existantes ont considéré la coexistence des charges comme a priori pathogénique. La plupart des études n'ont examiné l'association que d'une ou de deux de ces trois activités avec la santé. Très peu ont utilisé un cadre théorique infirmier. La présente thèse visait à développer les connaissances sur les membres de la GS et leur santé perçue. Aussi, nous avons adopté une des stratégies existantes pour développer des théories en science infirmière - donc pour développer des connaissances infirmières pour intervenir - décrites par Meleis (2012) : la stratégie « de la Théorie à la Recherche à la Théorie ». Premièrement, un cadre de référence infirmier salutogénique a été construit. Il s'est basé sur le modèle de soins Neuman Systems Model, des concepts issus de la théorie Déséquilibre entre Effort et Récompense de Siegrist et d'une recension intégrative des écrits. Il relie les charges de la GS avec la santé perçue et suggère l'existence de facteurs protégeant la santé. Deuxièmement, un dispositif de recherche descriptif corrélationnel exploratoire a été mis en place pour confronter les deux propositions relationnelles du cadre théorique au monde empirique. Des données ont été récoltées au moyen d'un questionnaire électronique rempli par 826 employés d'une administration publique (âge 45-65 ans). Après examen, 23.5% de l'échantillon appartenait à la GS. La probabilité d'appartenir à la GS augmentait avec l'avancement en âge des P/BP, la co-résidence et la présence d'un enfant dans le ménage ; cependant le sexe n'influençait pas cette probabilité. Les analyses n'ont révélé aucune relation entre la charge totale et la santé physique ou mentale des femmes. Néanmoins, il y avait une relation négative entre cette charge et la santé physique des hommes et une relation négative proche du seuil de significativité, sans toutefois l'atteindre, entre cette charge et leur santé mentale. La nature de ces deux dernières relations était principalement le fait de la charge de travail domestique et familiale. Cinq facteurs identifiés théoriquement ont effectivement protégé la santé de la GS de leurs charges coexistantes : l'absence de sur-engagement dans l'activité professionnelle et une grande latitude décisionnelle dans l'aide aux P/BP ont protégé la santé mentale des femmes ; une grande latitude décisionnelle dans l'activité domestique et familiale a protégé la santé mentale des hommes ; l'absence de sur-engagement dans l'aide aux P/BP et des relations de bonne qualité dans l'activité professionnelle ont protégé la santé physique des hommes. S'appuyant sur ces facteur protecteurs de la santé, cette thèse a proposé des pistes afin de développer des interventions pour la prévention primaire en santé au travail qui soient soucieuses de faire évoluer favorablement les inégalités de genre (gender-transformative). Elles ne concernent pas seulement les membres de la GS et les P/BP, mais aussi les employeurs. Troisièmement, comme les deux propositions relationnelles ont plutôt bien supporté la confrontation avec le monde empirique, cette thèse offre des suggestions pour poursuivre le développement de son cadre théorique et tendre vers la création d'une théorie de moyenne portée en science infirmière.

Charges de travail et santé perçue de la "génération sandwich"

La coexistence des charges professionnelles, familiales, et d'aide à des ascendants expose la Génération Sandwich (GS) à des risques potentiels pour sa santé. Toutefois, les connaissances sur la GS sont insuffisantes pour permettre aux infirmières du secteur de la santé au travail de développer des interventions en promotion de la santé basées sur des preuves. Ce manque de clarté est préoccupant au vu de certaines tendances sociodémographiques. La présente étude vise à dresser le portrait des travailleurs de la GS en examinant les liens entre leurs caractéristiques, leurs charges co-existantes et leur santé perçue. Pour ce faire, nous avons développé un cadre de référence salutogénique. puis, nous l'avons utilisé pour conduire une recherche descriptive corrélationnelle transversale. un questionnaire électronique a permis de récolter les données de 826 employés d'une administration publique suisse. L'examen a montré que 23.5 % de l'échantillon appartenait à la GS. Cette appartenance ne dépendait pas du sexe. la charge de travail totale (70.5 h/sem) de la GS différait significativement de celle du reste de l'échantillon (62.8 h/sem). Nous n'avons pas trouvé de relation entre cette charge totale et la santé physique ou mentale des femmes. En revanche, il y avait une relation négative entre cette charge totale et la santé physique des hommes, et cette relation était proche du seuil de significativité pour la santé mentale de ces derniers. Grâce à une analyse soucieuse de faire évoluer favorablement les inégalités de genre (gender-transformative), cette étude fournit des pistes pour fonder des interventions préventives en faveur de la santé des membres de la GS.

Feedback-related Brain Potential Activity Complies with Basic Assumptions of Associative Learning Theory

Feedback-related negativity (FRN) is an ERP component that distinguishes positive from negative feedback. FRN has been hypothesized to be the product of an error signal that may be used to adjust future behavior. In addition, associative learning models assume that the trial-to-trial learning of cueoutcome mappings involves the minimization of an error term. This study evaluated whether FRN is a possible electrophysiological correlate of this error term in a predictive learning task where human subjects were asked to learn different cueoutcome relationships. Specifically, we evaluated the sensitivity of the FRN to the course of learning when different stimuli interact or compete to become a predictor of certain outcomes. Importantly, some of these cues were blocked by more informative or predictive cues (i.e., the blocking effect). Interestingly, the present results show that both learning and blocking affect the amplitude of the FRN component. Furthermore, independent analyses of positive and negative feedback event-related signals showed that the learning effect was restricted to the ERP component elicited by positive feedback. The blocking test showed differences in the FRN magnitude between a predictive and a blocked cue. Overall, the present results show that ERPs that are related to feedback processing correspond to the main predictions of associative learning models. ■

Socio-Cultural Transformation and the Promotion of Learning

The main premise of Vygotsky’s cultural-historical theory is that to promotelearning, and thus development, educators must intervene in, and change, the students’ socio-cultural context. Vygotsky’s theory, however, has been misinterpreted and the opposite approach has been accepted: the teaching is adapted, according to the context. The result is widespread failure in schools. This article reclaims the true transformative meaning of Vygotskian theory and shows how successful schools in several countries implement various actions to transform their social and cultural environment. Data is presented from six casestudies of successful schools conducted in five European countries. The analysis showsthat these actions improve instrumental learning and, consequently, cognitive development. All these efforts focus on teaching methods that aim to increase the amount that students learn

Emprego da fluorescência de raios X por dispersão de energia para o mapeamento de troncos de árvores em Campinas, São Paulo

Dendrochemistry is based on the determination of elements retained in tree rings, which can be useful to characterize environmental occurrences. This work shows elemental mappings obtained by EDXRF of the cross section of a tree stem. The tree is originated from a polluted area in Campinas, São Paulo. Some profiles, as the sulfur one, show variations that can be attributed to external contributions, whereas the silicon one can be inferred to a protection defense natural mechanism. Besides being simultaneous and multielementar, the main advantages here are its performance through a non-destructive sample treatment and the ease of operation of XRF equipments.

Christina Rossetti's "Goblin market" : Milton revised or revived?

The present study examines Christina Rossetti's (1830-94) best-known poem "Goblin Market" (1859) as a response to John Milton's (1608-74) Paradise Lost (1667) and Paradise Regained (1674). Rossetti's poem relates to Milton's twin epics with a surprising degree of complexity, something that the thesis demonstrates through a large number of hitherto unexplored textual parallels. In its recontextualisation of Rossetti's poetry, this study balances interpretative strategies evolved by feminism with more historicist readings. SinceGilbert and Gubar's landmark feminist work of 1979, it has become something of a critical commonplace that Milton was a figure of patriarchal oppression whom women writers have challenged through revision. As a consequence, intertextual Rossetti studies have tended to emphasise such a revisionist element in her achievement. But if we place "Goblin Market" within the larger context of Rossetti's thoughts on religion and poetry throughout her writing, and if we de-emphasise the dichotomy between Rossetti and her male precursor, alternative patterns of reading begin to emerge. This thesis argues that Rossetti's aim was not only to revise Milton but also to revive him. It develops this point in several ways: first, by introducing the subject and theoretically arguing that literary allusiveness is not necessarily a matter of oedipal or feminist envy only (Chapter One); second, by determining the nature and extent of Rossetti's Miltonic allusions in terms of theme, imagery and language (Chapter Two);and third, by examining their function in terms of argument (Chapters Three andFour). I n an age of increasing religious doubt, Rossetti's poetry provided a subtle challenge not so much to Milton as to the emerging scepticism and aestheticism in Victorian society and its art-world, and not least to the secular tendencies of the second generation of Pre-Raphaelites, including Dante Gabriel Rossetti. Christina Rossetti was ahead of her time (and perhaps ours) in seeing the feminist potential in both John Milton and the Christian message. In the soul's relation to Christ, gender does not matter. What matters is the individual's quest for salvation, a quest in which poetry is a sacramental act, with a transformative, unifying function. Rossetti's poems both depict and constitute such a quest for union with God, on the assumption that God's word offers a pathway that is open to men as well as women.

Resa i röstens landskap : en narrativ studie av hur lärare blir professionella röstanvändare

The theme of this thesis is the learning process that occurs when teachers become professional voice users. The aim is to explore what it (really) means to become a professional voice user in a teaching profession; thereby developing an understanding of how future education in this field can be arranged so as to both effectively prevent vocal problems and to develop oral didactical competence among teachers. The ambition is to describe, interpret, and understand the learning process through a combination of emic and ethic research perspectives. The theoretical frame of reference reflects the cross disciplinary character of the thesis. Voice problems are common among both student teachers and inservice teachers and adversely affect professional competence, identity and quality of life. Additionally, vocal problems are proven to have a negative impact on pupils´ learning. The individual elements of learning are explored in the light of experiential learning theory and transformative learning theory. The social elements of learning are explored in relation to the theory of situated learning. In addition, theories of teacher professionalisation in terms of competence and identity are outlined. The empirical study has a longitudinal and multi method character. It is anchored in a phenomenological hermeneutical tradition, more specifically in narrative inquiry. The point of departure is the learning experiences of ten student teachers, who attended a ten week long course on voice production as part of their teacher training at Åbo Akademi University, in the autumn of 2002 and the spring of 2003. Four interviews in the form of conversations were conducted with each participant. These were crystallised with a process diary, a Swedish Voice Handicap Index, a voice observation, and a video observation. A fifth interview was conducted with each participant five years post teacher training, in the spring of 2008. Participant observation was also conducted throughout the course. The research materials have been analysed and interpreted narratively using a phenomenological hermeneutical method. The results are presented descriptively as individual narratives, which are reflected in logopedic research materials. Learning is here understood as emergent awareness. This is followed by a meta narrative concerning learning as experiences in the four dimensions body, thought, feeling, and relation. Finally, interpretation is expressed with respect to the theory of relational education. Learning is here understood as a movement in the field between the actual and the possible voice. It is also viewed as fundamentally rooted in inter-human relationships, in moments of presence and coexistence. As a tentative answer to the call for an existential space for learning in order to be a professional voice user, I suggest the concept of a learning refuge as a locus for a learning process built on trust, mutuality and openness.

Numbers and Languages

The thesis presents results obtained during the authors PhD-studies. First systems of language equations of a simple form consisting of just two equations are proved to be computationally universal. These are systems over unary alphabet, that are seen as systems of equations over natural numbers. The systems contain only an equation X+A=B and an equation X+X+C=X+X+D, where A, B, C and D are eventually periodic constants. It is proved that for every recursive set S there exists natural numbers p and d, and eventually periodic sets A, B, C and D such that a number n is in S if and only if np+d is in the unique solution of the abovementioned system of two equations, so all recursive sets can be represented in an encoded form. It is also proved that all recursive sets cannot be represented as they are, so the encoding is really needed. Furthermore, it is proved that the family of languages generated by Boolean grammars is closed under injective gsm-mappings and inverse gsm-mappings. The arguments apply also for the families of unambiguous Boolean languages, conjunctive languages and unambiguous languages. Finally, characterizations for morphisims preserving subfamilies of context-free languages are presented. It is shown that the families of deterministic and LL context-free languages are closed under codes if and only if they are of bounded deciphering delay. These families are also closed under non-codes, if they map every letter into a submonoid generated by a single word. The family of unambiguous context-free languages is closed under all codes and under the same non-codes as the families of deterministic and LL context-free languages.

Hyperbolic type metrics and distortion of quasiconformal map pings

This Ph.D. thesis consists of four original papers. The papers cover several topics from geometric function theory, more specifically, hyperbolic type metrics, conformal invariants, and the distortion properties of quasiconformal mappings. The first paper deals mostly with the quasihyperbolic metric. The main result gives the optimal bilipschitz constant with respect to the quasihyperbolic metric for the M¨obius self-mappings of the unit ball. A quasiinvariance property, sharp in a local sense, of the quasihyperbolic metric under quasiconformal mappings is also proved. The second paper studies some distortion estimates for the class of quasiconformal self-mappings fixing the boundary values of the unit ball or convex domains. The distortion is measured by the hyperbolic metric or hyperbolic type metrics. The results provide explicit, asymptotically sharp inequalities when the maximal dilatation of quasiconformal mappings tends to 1. These explicit estimates involve special functions which have a crucial role in this study. In the third paper, we investigate the notion of the quasihyperbolic volume and find the growth estimates for the quasihyperbolic volume of balls in a domain in terms of the radius. It turns out that in the case of domains with Ahlfors regular boundaries, the rate of growth depends not merely on the radius but also on the metric structure of the boundary. The topic of the fourth paper is complete elliptic integrals and inequalities. We derive some functional inequalities and elementary estimates for these special functions. As applications, some functional inequalities and the growth of the exterior modulus of a rectangle are studied.

Paul and death : a study in psychological coping

The present investigation looks into the attitudes toward death in Paul’s authentic letters, and puts them in relation to modern theories of psychological coping. Drawing on psychologically-oriented hermeneutic theory, and theories about psychological coping in particular, I argue that each case of psychological coping must be understood in its historical situation as strategies emanating from a specific person’s subjective appraisal (cf. Pargament, Lazarus and Folkman). Paul’s letters frequently refer to persecution and violent death. To aid in psychological coping is often integral to the purpose of the letters, which makes the perspective of psychological coping akin to their genre. In the course of a tentatively assumed chronological order of 1 Thessalonians, Galatians, 1 Corinthians, 2 Corinthians, Romans, Philippians, and Philemon, Paul moves from the perception of Jesus dying for the faithful to the understanding of dying with Jesus. His coping strategies concerning death are gradually transformed from conservative and deferring coping styles, to a more self-directing coping style, to collaborative and transformative coping styles, and finally to a new sense of deferring coping style in prison. The last case of deferring coping carries the traits of generosity and flexibility even in the face of death, which is in contrast to his previous letters. Through his correspondence, we see Paul’s attitude toward death transformed from denial to reaction, to processing, to acceptance (cf. Lindemann, Kübler-Ross, Bowlby, Parkes, among others). His strategies also shift in accordance with these understandings. Denial is accompanied by diversion, threat by aggression, processing by rumination, and acceptance by joy. The study shows the hermeneutic benefits of reading Paul’s letters as the rhetorically framed expressions of a person in a particular historical situation. The letters open small windows through which we can glimpse the coping process of a person of antiquity. In adopting the method of psychological exegesis, the study shows that the variety of attitudes toward death in Paul’s letters makes sense from the perspective of psychological coping. The psychological aspect of these letters is an underexamined richness that can extend into areas of contemporary individual and group identity, and from there to public policy and ethics.

Collaborative reflection : supporting one practitioner's development of online learning communities /

This is a study of one participant's reflective practice as she worked to develop online communities in a face-to-face science course. Her process of reflective practice was examined in order to address factors that influenced her learning path, and the benefits and challenges of collaborative action research. These research goals were pursued using a collaborative action research methodology, initially chosen for its close match with Schon's (1983) model of reflective practice. The participant's learning fit vnth Mezirow's (1991) model of transformative learning. She began with beliefs that matched her goals, and she demonstrated significant learning in three areas. First, she demonstrated instrumental learning around the constraints of workload and time, and achieving online learning community indicators. Second, she demonstrated communicative learning that helped her to see her own needs for feedback and communication more clearly, and how other process partners had been a support to her. Third, her emancipatory learning saw her revisiting and questioning her goals. It was through the reflective conversation during the planned meetings and the researcher's reframing and interrogation of that reflection that the participant was able to clarify and extend her thinking, and in so doing, critically reflect on her practice as she worked to develop online learning communities. In this way, the collaborative action research methodology was an embodiment of co-constructivism through collaborative reflective practice. Schon's (1983) model of reflective practice positions a lone practitioners moving through cycles ofplan-act-observe-reflect. The results fi"om this study suggest that collaboration is an important piece of the reflective practice model.

Research in the clinical setting : a qualitative study of the value of play research in the continuing education of occupational therapists.

Occupational therapists have always recognized playas an important part of a child's life. However, until recently play has been viewed as a medium for reaching treatment goals, rather than as an activity that is valuable in and of itself. If occupational therapists think of playas the primary activity or occupation of childhood, then play should be a very important area of focus for paediatric clinicians. In order to assist children to become as independent as possible with play and to have fulfilling play experiences the occupational therapist needs to have a clear understanding of how to assess, set goals which lead towards competence in play, and promote play. Recent play literature has placed importance on play behaviours and looking at the relationship between the child and both the human and nonhuman environment. Believing that play and playfulness can and should be promoted, for children with physical disabilities, requires that therapists learn new assessment and intervention strategies. A new assessment tool, The Test of Playfulness, was developed by Bundy in 1994. It addressed play behaviours and environmental influences. The author, a co-investigator and eight occupational therapists were involved in a playfulness study using this test to compare the playfulness of children with physical disabilities with their able-bodied peers. After the study was completed the author questioned whether or not involvement in the playfulness study was enough of a change agent to bring about transformative learning in order to further the eight occupational therapists' education about play.This study investigated changes in either the therapists' thinking about play or their behaviour in their clinical practice. The study also examined the participants' retention of knowledge about the Test of Playfulness. The eight therapists who had been involved in the playfulness study (participants) were matched with eight therapists who had not been involved (nonparticipants). The therapists were interviewed 9 to 12 months after completion of the playfulness study. They were asked to describe various scenarios of play and open ended prompts were used to elicit the therapists' perceptions of play, good play, the role or value of play, environmental and gender influences on play, play assessment and intervention, and play research, for children with and without disabilities. The participants were also prompted to discuss their experience with the playfulness study. A self-report questionnaire was also completed at the end of the interview. The results of the study demonstrated that: (a) the play research project was a good format for continuing the participants' education about play; (b) their thinking had changed about play; (c) according to self report, they had used this new knowledge in their clinical practice; and (d) the participants remembered the items on the Test of Playfulness and could use them in describing various aspects of play. This study found that participating in a play research project had been an effective method of professional development. It also highlighted the need for increased awareness of the recent literature on play and the developing role of the occupational therapist in the assessment and intervention of play.