Participative Budgeting and Participant Motivation: A Review of the Literature

In their discussion - Participative Budgeting and Participant Motivation: A Review of the Literature - by Frederick J. Demicco, Assistant Professor, School of Hotel, Restaurant and Institutional Management, The Pennsylvania State University and Steven J. Dempsey, Fulton F. Galer, Martin Baker, Graduate Assistants, College of Business at Virginia Polytechnic Institute and State University, the authors initially observe: “In recent years behavioral literature has stressed the importance of participation In goal-setting by those most directly affected by those goals. The common postulate is that greater participation by employees in the various management functions, especially the planning function, will lead to improved motivation, performance, coordination, and functional behavior. The authors analyze this postulate as it relates to the budgeting process and discuss whether or not participative budgeting has a significant positive impact on the motivations of budget participants.” In defining the concept of budgeting, the authors offer: “Budgeting is usually viewed as encompassing the preparation and adoption of a detailed financial operating plan…” In furthering that statement they also furnish that budgeting’s focus is to influence, in a positive way, how managers plan and coordinate the activities of a property in a way that will enhance their own performance. In essence, framing an organization within its described boundaries, and realizing its established goals. The authors will have you know, to control budget is to control operations. What kind of parallels can be drawn between the technical methods and procedures of budgeting, and managerial behavior? “In an effort to answer this question, Ronen and Livingstone have suggested that a fourth objective of budgeting exists, that of motivation,” say the authors with attribution. “The managerial function of motivation is manipulative in nature.” Demicco, Dempsey, Galer, and Baker attempt to quantify motivation as a psychological premise using the expectancy theory, which encompasses empirical support, intuitive appeal, and ease of application to the budgetary process. They also present you with House's Path-Goal model; essentially a mathematics type formula designed to gauge motivation. You really need to see this. The views of Argyris are also explored in particular detail. Although, the Argyris study was primarily aimed at manufacturing firms, and the effects on line-supervisors of the manufacturing budgets which were used to control and evaluate their performance, its application is relevant to the hospitality industry. As the title suggests, other notables in the field of behavioral motivation theory, and participation are also referenced. “Behavioral theory has been moving away from models of purported general applicability toward contingency models that are suited for particular situations,” say the authors in closing. “It is conceivable that some time in the future, contingency models will make possible the tailoring of budget strategies to individual budget holder personalities.”

Pilot Implementation of a Heat Illness Prevention Program in the Southeastern US

Objective: To evaluate the ease of application of a heat illness prevention program (HIPP). Design: A mixed-method research design was used: questionnaire and semi-structured interview. Setting: Eleven South Florida high schools in August (mean ambient temperature=84.0°F, mean relative humidity=69.5%) participated in the HIPP. Participants: Certified Athletic Trainers (AT) (n=11; age=22.2+1.2yr; 63.6% female, 36.4% male; 63.6%) implemented the HIPP with their football athletes which included a pre-screening tool, the Heat Illness Index Score- Risk Assessment. Data Collection and Analysis: Participants completed a 17-item questionnaire, 4 of which provided space for open-ended responses. Additionally, semi-structured interviews were voice recorded, and separately transcribed. Results: Three participants (27.7%) were unable to implement the HIPP with any of their athletes. Of the 7 participants (63.6%) who implemented the HIPP to greater than 50% of their athletes, a majority reported that the HIPP was difficult (54.5%) or exceedingly difficult (18.2%) to implement. Lack of appropriate instrumentation (81.8%, n=9/11), lack of coaching staff/administrative support (54.5%, n=6/11), insufficient support staff (54.5%, n=6/11), too many athletes (45.5%, n=5/11), and financial restrictions (36.4%, n=4/11) deterred complete implementation of the HIPP. Conclusions: Because AT in the high school setting often lack the resources, time, and coaches’ support to identify risk factors, predisposing athletes to exertional heat Illnesses (EHI) researchers should develop and validate a suitable screening tool. Further, ATs charged with the health care of high school athletes should seek out prevention programs and screening tools to identify high-risk athletes and monitor athletes throughout exercise in extreme environments.

The effects of a creative movement program on long-term incarcerated women

The Multicultural Communication Bridge Program, an ongoing project at the Broward Correctional Institution, utilizes creative movement, writing, and drawing as treatment modalities with long-term incarcerated women. This type of programming is new in the prison system thus literature and research supporting the outcomes with this population are lacking. Therefore, a qualitative study was conducted to determine the efficacy of the program. Nine inmates, who have been involved in the program for at least one year, were interviewed to gather information about their personal experiences as a result of their participation. Common themes that were noted include an increase in trust, the expression of emotions, an increase in self esteem, and an improvement in interactions with others. These attributes are believed to be beneficial to these women to ensure a successful community reintegration upon their release from prison.

Patch selection behaviour in the presence of environmental constraints

Habitat selection behaviour is the primary way in which organisms are able to regulate encounters with their biotic and abiotic environment. An individual chooses an area that best meets their current needs, particularly regarding safety and the presence of high-quality food. Several physical aspects of the environment can make it difficult for individuals to assess the relative habitat quality of the areas available, thus leading to suboptimal habitat selection. In this thesis, I investigated the way in which two aquatic habitat constraints - obstacles to movement between patches and turbidity - affected the ability of fish to make optimal patch choices, using threespine stickleback Gasterosteus aculeatus as a model species. Laboratory experiments showed that when movement between patches was hindered by increasingly challenging obstacles, groups of stickleback did not move as freely between the patches, and thus had greater deviations from the predictions of the Ideal Free Distribution (IFD). I also demonstrated that, unlike other species, stickleback do not use turbid environments to avoid predator detection. A trend was seen towards avoidance of a turbid food patch regardless of risk level, although this was not statistically significant. As expected, the stickleback avoided feeding in the presence of a predator regardless of water clarity. Overall, I found that both turbidity and movement constraints can have significant impacts on patch use and distribution in the threespine stickleback. Both turbidity and ease of transit will impact the distribution of ecologically important species like the threespine stickleback, and therefore should be taken into account when studying habitat selection in the wild.

Exploring Mechanisms of Bacterial Adaptation to Seasonal Temperature Change

This research examines three potential mechanisms by which bacteria can adapt to different temperatures: changes in strain-level population structure, gene regulation and particle colonization. For the first two mechanisms, I utilize bacterial strains from the Vibrionaceae family due to their ease of culturability, ubiquity in coastal environments and status as a model system for marine bacteria. I first examine vibrio seasonal dynamics in temperate, coastal water and compare the thermal performance of strains that occupy different thermal environments. Our results suggest that there are tradeoffs in adaptation to specific temperatures and that thermal specialization can occur at a very fine phylogenetic scale. The observed thermal specialization over relatively short evolutionary time-scales indicates that few genes or cellular processes may limit expansion to a different thermal niche. I then compare the genomic and transcriptional changes associated with thermal adaptation in closely-related vibrio strains under heat and cold stress. The two vibrio strains have very similar genomes and overall exhibit similar transcriptional profiles in response to temperature stress but their temperature preferences are determined by differential transcriptional responses in shared genes as well as temperature-dependent regulation of unique genes. Finally, I investigate the temporal dynamics of particle-attached and free-living bacterial community in coastal seawater and find that microhabitats exert a stronger forcing on microbial communities than environmental variability, suggesting that particle-attachment could buffer the impacts of environmental changes and particle-associated communities likely respond to the presence of distinct eukaryotes rather than commonly-measured environmental parameters. Integrating these results will offer new perspectives on the mechanisms by which bacteria respond to seasonal temperature changes as well as potential adaptations to climate change-driven warming of the surface oceans.

A prospective comparison of a noninvasive cardiac output monitor versus esophageal doppler monitor for goal-directed fluid therapy in colorectal surgery patients

Copyright © 2014 International Anesthesia Research Society.BACKGROUND: Goal-directed fluid therapy (GDFT) is associated with improved outcomes after surgery. The esophageal Doppler monitor (EDM) is widely used, but has several limitations. The NICOM, a completely noninvasive cardiac output monitor (Cheetah Medical), may be appropriate for guiding GDFT. No prospective studies have compared the NICOM and the EDM. We hypothesized that the NICOM is not significantly different from the EDM for monitoring during GDFT. METHODS: One hundred adult patients undergoing elective colorectal surgery participated in this study. Patients in phase I (n = 50) had intraoperative GDFT guided by the EDM while the NICOM was connected, and patients in phase II (n = 50) had intraoperative GDFT guided by the NICOM while the EDM was connected. Each patient's stroke volume was optimized using 250- mL colloid boluses. Agreement between the monitors was assessed, and patient outcomes (postoperative pain, nausea, and return of bowel function), complications (renal, pulmonary, infectious, and wound complications), and length of hospital stay (LOS) were compared. RESULTS: Using a 10% increase in stroke volume after fluid challenge, agreement between monitors was 60% at 5 minutes, 61% at 10 minutes, and 66% at 15 minutes, with no significant systematic disagreement (McNemar P > 0.05) at any time point. The EDM had significantly more missing data than the NICOM. No clinically significant differences were found in total LOS or other outcomes. The mean LOS was 6.56 ± 4.32 days in phase I and 6.07 ± 2.85 days in phase II, and 95% confidence limits for the difference were -0.96 to +1.95 days (P = 0.5016). CONCLUSIONS: The NICOM performs similarly to the EDM in guiding GDFT, with no clinically significant differences in outcomes, and offers increased ease of use as well as fewer missing data points. The NICOM may be a viable alternative monitor to guide GDFT.

The Synthesis of Novel N-Heterocyclic Scaffolds and Diazirine-Based Molecular Tags

N-Heterocycles are ubiquitous in biologically active natural products and pharmaceuticals. Yet, new syntheses and modifications of N-heterocycles are continually of interest for the purposes of expanding chemical space, finding quicker synthetic routes, better pharmaceuticals, and even new handles for molecular labeling. There are several iterations of molecular labeling; the decision of where to place the label is as important as of which visualization technique to emphasize.

Piperidine and indole are two of the most widely distributed N-heterocycles and thus were targeted for synthesis, functionalization, and labeling. The major functionalization of these scaffolds should include a nitrogen atom, while the inclusion of other groups will expand the utility of the method. Towards this goal, ease of synthesis and elimination of step-wise transformations are of the utmost concern. Here, the concept of electrophilic amination can be utilized as a way of introducing complex secondary and tertiary amines with minimal operations.

Molecular tags should be on or adjacent to an N-heterocycle as they are normally the motifs implicated at the binding site of enzymes and receptors. The labeling techniques should be useful to a chemical biologist, but should also in theory be useful to the medical community. The two types of labeling that are of interest to a chemist and a physician would be positron emission tomography (PET) and magnetic resonance imaging (MRI).

Coincidentally, the 3-positions of both piperidine and indole are historically difficult to access and modify. However, using electrophilic amination techniques, 3-functionalized piperidines can be synthesized in good yields from unsaturated amines. In the same manner, 3-labeled piperidines can be obtained; the piperidines can either be labeled with an azide for biochemical research or an 18F for PET imaging research. The novel electrophiles, N-benzenesulfonyloxyamides, can be reacted with indole in one of two ways: 3-amidation or 1-amidomethylation, depending on the exact reaction conditions. Lastly, a novel, hyperpolarizable 15N2-labeled diazirine has been developed as an exogenous and versatile tag for use in magnetic resonance imaging.

Effects of tidal range on mooring systems of wave energy converters

Wave energy converters are currently proposed to be deployed near coastal area for the closeness to the infrastructure and for ease of maintenance in order to reduce operational costs. The motivation behind this work is the fact that the deployment depths during the highest and lowest tides will have a significant effect on the mooring system of WECs. In this paper, the issue will be investigated by numerical modelling (using ANSYS AQWA) for both catenary and taut moorings to examine the performance of the mooring system in varying tides. The case study being considered is the ¼- scale wave energy test site in Galway Bay off the west coast of Ireland where some marine renewable energy devices can be tested. In this test site, the tidal range is macro-tidal with a range of approximately 6 m which is a large value relative to the water depth. In the numerical analysis, ANSYS AQWA suite has been used to simulate moored devices under wave excitation at varying tidal ranges. Results show that the highest tide will give rise to larger forces. While at lower depths, slackening of the mooring occurs. Therefore, the mooring lines must be designed to accommodate both situations.

Delivering enhanced efficiency in the synthesis of α-diazosulfoxides by exploiting the process control enabled in flow

Continuous-flow generation of α-diazosulfoxides results in a two- to three-fold increase in yields and decreased reaction times compared to standard batch synthesis methods. These high yielding reactions are enabled by flowing through a bed of polystyrene-supported base (PS-DBU or PS-NMe2) with highly controlled residence times. This engineered solution allows the α-diazosulfoxides to be rapidly synthesized while limiting exposure of the products to basic reaction conditions, which have been found to cause rapid decomposition. In addition to improved yields, this work has the added advantage of ease of processing, increased safety profile, and scale-up potential.

Project SCORE! Coaches’ Perceptions of an Online Tool to Promote Positive Youth Development in Sport

Research points to the potential of youth sport as an avenue to support the growth of particular assets and outcomes. A recurring theme in this line of research is the need to train coaches to deliberately deliver themes relating to positive youth development (PYD) consistently in youth sport programs. The purpose of the study was to design and deliver a technology-based PYD program. Project SCORE! (www.projectscore.ca) is a series of 10 lessons to help coaches integrate PYD into sport. Four youth sport coaches completed the program in this first phase of this research and were interviewed. The goal of this study was to gain some insights from coaches as they completed the program. Positive comments about the program (i.e. ease of use, success of particular lessons, coach’s personal growth) and challenges regarding teaching positive skills to youth are discussed. These results helped to shape the program and make necessary changes so that it may be used for a larger research study. Other implications and future research directions are discussed.

Default Invariance: Naïve Category of Law and Finance

Default invariance is the idea that default does not change at any scale of law and finance. Default is a conserved quantity in a universe where fundamental principles of law and finance operate. It exists at the micro-level as part of the fundamental structure of every financial transaction, and at the macro- level, as a fixed critical point within the relatively stable phases of the law and finance cycle. A key point is that default is equivalent to maximizing uncertainty at the micro-level and at the macro-level, is equivalent to the phase transition where unbearable fluctuations occur in all forms of risk transformation, including maturity, liquidity and credit. As such, default invariance is the glue that links the micro and macro structures of law and finance. In this essay, we apply naïve category theory (NCT), a type of mapping logic, to these types of phenomena. The purpose of using NCT is to introduce a rigorous (but simple) mathematical methodology to law and finance discourse and to show that these types of structural considerations are of prime practical importance and significance to law and finance practitioners. These mappings imply a number of novel areas of investigation. From the micro- structure, three macro-approximations are implied. These approximations form the core analytical framework which we will use to examine the phenomena and hypothesize rules governing law and finance. Our observations from these approximations are grouped into five findings. While the entirety of the five findings can be encapsulated by the three approximations, since the intended audience of this paper is the non-specialist in law, finance and category theory, for ease of access we will illustrate the use of the mappings with relatively common concepts drawn from law and finance, focusing especially on financial contracts, derivatives, Shadow Banking, credit rating agencies and credit crises.

Swellable polymer films containing Au nanoparticles for point-of-care therapeutic drug monitoring using surface-enhanced Raman spectroscopy

Large (10 × 10 cm) sheets of surface-enhanced Raman spectroscopy (SERS) active polymer have been prepared by stabilising metal nanoparticle aggregates within dry hydroxyethylcellulose (HEC) films. In these films the aggregates are protected by the polymer matrix during storage but in use they are released when aqueous analyte droplets cause the films to swell to their gel form. The fact that these "Poly-SERS" films can be prepared in bulk but then cut to size and stored in air before use means that they provide a cost effective and convenient method for routine SERS analysis. Here we have tested both Ag and Au Poly-SERS films for use in point-of-care monitoring of therapeutic drugs, using phenytoin as the test compound. Phenytoin in water could readily be detected using Ag Poly-SERS films but dissolving the compound in phosphate buffered saline (PBS) to mimic body fluid samples caused loss of the drug signal due to competition for metal surface sites from Cl^- ions in the buffer solution. However, with Au Poly-SERS films there was no detectable interference from Cl^- and these materials allowed phenytoin to be detected at 1.8 mg L^-1, even in PBS. The target range of detection of phenytoin in therapeutic drug monitoring is 10-20 mg L^-1. With the Au Poly-SERS films, the absolute signal generated by a given concentration of phenytoin was lower for the films than for the parent colloid but the SERS signals were still high enough to be used for therapeutic monitoring, so the cost in sensitivity for moving from simple aqueous colloids to films is not so large that it outweighs the advantages which the films bring for practical applications, in particular their ease of use and long shelf life.

Effect of web holes on web crippling strength of cold-formed steel channel sections under end-one-flange loading condition – Part I: Tests and finite element analysis

Web openings could be used in cold-formed steel beam members, such as wall studs or floor joints, to facilitate ease of services in buildings. In this paper, a combination of tests and non-linear finite element analyses is used to investigate the effect of such holes on web crippling under end-one-flange (EOF) loading condition; the cases of both flanges fastened and unfastened to the bearing plates are considered. The results of 74 web crippling tests are presented, with 22 tests conducted on channel sections without web openings and 52 tests conducted on channel sections with web openings. In the case of the tests with web openings, the hole was either located centred above the bearing plates or having a horizontal clear distance to the near edge of the bearing plates. A good agreement between the tests and finite element analyses was obtained in term of both strength and failure modes.

On the Virtualization of CUDA Based GPU Remoting on ARM and X86 Machines in the GVirtuS Framework

The astonishing development of diverse and different hardware platforms is twofold: on one side, the challenge for the exascale performance for big data processing and management; on the other side, the mobile and embedded devices for data collection and human machine interaction. This drove to a highly hierarchical evolution of programming models. GVirtuS is the general virtualization system developed in 2009 and firstly introduced in 2010 enabling a completely transparent layer among GPUs and VMs. This paper shows the latest achievements and developments of GVirtuS, now supporting CUDA 6.5, memory management and scheduling. Thanks to the new and improved remoting capabilities, GVirtus now enables GPU sharing among physical and virtual machines based on x86 and ARM CPUs on local workstations,computing clusters and distributed cloud appliances.

A Scalable General Purpose System for Large-Scale Graph Processing

Graph analytics is an important and computationally demanding class of data analytics. It is essential to balance scalability, ease-of-use and high performance in large scale graph analytics. As such, it is necessary to hide the complexity of parallelism, data distribution and memory locality behind an abstract interface. The aim of this work is to build a scalable graph analytics framework that does not demand significant parallel programming experience based on NUMA-awareness.
The realization of such a system faces two key problems:
(i)~how to develop a scale-free parallel programming framework that scales efficiently across NUMA domains; (ii)~how to efficiently apply graph partitioning in order to create separate and largely independent work items that can be distributed among threads.