The impact of authority advice and accountability on auditors' decision to recognise norm-violating transactions.

Auditors face the difficult responsibilty to approve companies' financial accounting information reliably. They are trained to work according to accounting standards that are designed to help them in their decision making. Yet, auditors do not work in a social vacuum and are thus subject to various influences. One important source of influence at work is authority figures (e.g., experts, supervisors). On this background, we examined within two studies the impact of (1) authority advice to comply with accounting standards or to additionally maximize profits and (2) of participants' accountability for their decision. In Study 1, (n = 184 accounting students), participants who were advised by an authority to comply with accounting standards had a lower probability to recognise transactions that violated those standards than participants who were advised to comply but also to maximise profit. However, holding participants accountable for their decision reduced the difference between the two groups. In Study 2, (n = 58 managers), we again found an interaction between authority advice and accountability. But unlike the first study, participants only showed a lower probability to recognise transactions that violated accounting standards when they were held accountable and when the authority only advised them to comply with the standards. We discuss our results in light of unethical decision making and different norms or pressures to which managers may be exposed but students may not.

Ag Decision Maker, July 2015, Vol. 19, no. 9

A Business Newsletter for Agriculture

Biological Sampling and Physical Habitat Assessment Standard Operating Procedure for Iowa Wadeable Streams and Rivers, July 24, 2015

The Iowa Department of Natural Resources uses benthic macroinvertebrate and fish sampling data to assess stream biological condition and the support status of designated aquatic life uses (Wilton 2004; IDNR 2013). Stream physical habitat data assist with the interpretation of biological sampling results by quantifying important physical characteristics that influence a stream’s ability to support a healthy aquatic community (Heitke et al., 2006; Rowe et al. 2009; Sindt et al., 2012). This document describes aquatic community sampling and physical habitat assessment procedures currently followed in the Iowa stream biological assessment program. Standardized biological sampling and physical habitat assessment procedures were first established following a pilot sampling study in 1994 (IDNR 1994a, 1994b). The procedure documents were last updated in 2001 (IDNR 2001a; 2001b). The biological sampling and physical habitat assessment procedures described below are evaluated on a continual basis. Revision of this working document will occur periodically to reflect additional changes.

Ag Decision Maker, August 2015, Vol. 19, no. 10

A Business Newsletter for Agriculture

Ag Decision Maker, September 2015, Vol. 19, no. 11

A Business Newsletter for Agriculture

Liberties and constraints of the normative approach to evaluation and decision in forensic science: a discussion towards overcoming some common misconceptions

At a time when disciplined inference and decision making under uncertainty represent common aims to participants in legal proceedings, the scientific community is remarkably heterogenous in its attitudes as to how these goals ought to be achieved. Probability and decision theory exert a considerable influence, and we think by all reason rightly do so, but they go against a mainstream of thinking that does not embrace-or is not aware of-the 'normative' character of this body of theory. It is normative, in the sense understood in this article, in that it prescribes particular properties, typically (logical) coherence, to which reasoning and decision making ought to conform. Disregarding these properties can result in diverging views which are occasionally used as an argument against the theory, or as a pretext for not following it. Typical examples are objections according to which people, both in everyday life but also individuals involved at various levels in the judicial process, find the theory difficult to understand and to apply. A further objection is that the theory does not reflect how people actually behave. This article aims to point out in what sense these examples misinterpret the analytical framework in its normative perspective. Through examples borrowed mostly from forensic science contexts, it is argued that so-called intuitive scientific attitudes are particularly liable to such misconceptions. These attitudes are contrasted with a statement of the actual liberties and constraints of probability and decision theory and the view according to which this theory is normative.

Ag Decision Maker, October 2015, Vol. 19, no. 12

A Business Newsletter for Agriculture

Qualité de vie avant et 6 mois après angioplastie coronaire transluminale percutanée

Summary Background: Percutaneous transluminal coronary angioplasty (PTCA) is an effective and minimally invasive treatment for angina pectoris, but its impact on patient's quality of life has not been extensively studied with specific questionnaires. Methods: Over a 6 month period, ail patients suffering from angina, planned for elective PTCA, and available for a 6 months follow-up, were included in the study. The specific "Seattle Angina Questionnaire" (SAQ) was administered the day before and 6 months after PTCA. The decision to implant a coronary stent was left to the cardiologist in charge of the procedure. Results: 112 patients were initially included (39 PTCA and 62 PTCA with stent im-plantation). There was no difference in gender, age, angina severity and type of coronary lesion between the two groups. Follow-up at 6 months was available for 101 patients (90%). Quality of life was dramatically improved in 4 of 5 SAQ dimensions (physical limitation, angina stability, angina frequency, disease perception, p <0.001). Only treatment satisfaction was worse at follow-up then before the procedure (p = 0.03), in particular satisfaction with received explanations, belief that everything possible was donc to treat angina, and global satisfaction. A stent implantation had no impact on these results. Conclusions: PTCA for ischaemic cardiac disease improved not only physical abilities, but also quality of life dramatically. Dissatisfaction with treatment could be corrected with better information during follow-up. SAQ is easy to use and could be selected as a monitoring instrument. Résumé Contexte: Le traitement de l'angine de poitrine par angioplastie coronaire transluminale per-cutanée (PTCA) est efficace et peu invasif, mais son impact sur la qualité de vie des patients a été relativement peu étudié avec des questionnaires spécifiques. Méthode: Durant 6 mois, tous les patients souffrant d'une angine de poitrine pour qui une PTCA élective était envisagée, et qui étaient disponibles pour un suivi à 6 mois ont été inclus dans l'étude. Le questionnaire spécifique «Seattle Angina Questionnaire» (SAQ) a été utilisé le jour avant et 6 mois après la procédure. La décision d'implanter un stent était laissée au cardiologue au moment de la procédure. Résultats: 112 patients ont été initialement inclus. Trente-neuf d'entre eux ont été traités avec une PTCA, et 62 avec une PTCA et l'implantation de stent. Il n'y avait pas de différence de sexe, d'âge, de sévérité de l'angine de poitrine, et de type de lésion coronaire entre les deux groupes. Un suivi à 6 mois a été possible pour 101 patients (90% de la cohorte initiale). La qualité de vie a été améliorée de façon spectaculaire dans 4 des 5 dimensions du SAQ (limites physiques, stabilité de l'angor, fréquence de l'angor, perception de l'angor, p <0,001). Seule, la satisfaction avec le traitement était pire lors du suivi qu'avant l'intervention (p = 0,03), en particulier la satisfaction avec les explications reçues, la conviction que tous les moyens avaient été utilisés pour le traitement, et la satisfaction globale. L'implantation d'un stent n'a eu aucun impact sur ces résultats.

Ag Decision Maker, November 2015, Vol. 20, no. 1

A Business Newsletter for Agriculture

Iowa Pavement Asset Management Decision-Making Framework & Pavement Treatment Selection Tool for Local Agencies, TR-651, 2015

Most local agencies in Iowa currently make their pavement treatment decisions based on their limited experience due primarily to lack of a systematic decision-making framework and a decision-aid tool. The lack of objective condition assessment data of agency pavements also contributes to this problem. This study developed a systematic pavement treatment selection framework for local agencies to assist them in selecting the most appropriate treatment and to help justify their maintenance and rehabilitation decisions. The framework is based on an extensive literature review of the various pavement treatment techniques in terms of their technical applicability and limitations, meaningful practices of neighboring states, and the results of a survey of local agencies. The treatment selection framework involves three different steps: pavement condition assessment, selection of technically feasible treatments using decision trees, and selection of the most appropriate treatment considering the return-on-investment (ROI) and other non-economic factors. An Excel-based spreadsheet tool that automates the treatment selection framework was also developed, along with a standalone user guide for the tool. The Pavement Treatment Selection Tool (PTST) for Local Agencies allows users to enter the severity and extent levels of existing distresses and then, recommends a set of technically feasible treatments. The tool also evaluates the ROI of each feasible treatment and, if necessary, it can also evaluate the non-economic value of each treatment option to help determine the most appropriate treatment for the pavement. It is expected that the framework and tool will help local agencies improve their pavement asset management practices significantly and make better economic and defensible decisions on pavement treatment selection.

Outcome of a Modified Broström-Gould Procedure for Lateral Ankle Instability

Introduction: Ankle sprains affect 200'000 persons/year in Switzerland. Most incidences are successfully treated by conservative measures but 20% require reconstruction for symptomatic chronic lateral ankle instability. This study evaluates the functional outcome after a modified Broström-Gould technique as measured by different clinical scores and compares the functional outcome of this technique with other surgical treatments of ankle instability. Methods: This retrospective cohort study evaluates 47 patients who underwent a modified Broström-Gould procedure using suture anchors to refix the lateral ankle capsuloligamentary structures at our institution from 2005 to 2009 with a minimum follow-up of one year (13-72 Mo). All patients were operated by one single surgeon and evaluated by an independent examiner. The function was assessed using 4 scores including: the AOFAS (American Orthopaedic Foot and Ankle Society's Score) hindfoot score; the FAAM (Foot and Ankle Ability Measurement); the CAIT (Cumberland Ankle Instability Tool); the CAIS (Chronic Ankle Instability Scale). Results: Six patients were excluded leaving 41 patients for examination. 34 patients (83%) thought that their ankle was more stable after the surgery, 7 (17%) did not feel any difference. 27 patients were very satisfied, 11 satisfied and 3 not satisfied. Reasons for non satisfaction included persistent instability and pain. Ankle mobility returned to normal in 93% of patients. Five patients had transcient hypoesthesy in the area of the superficial peroneal nerve. One patient suffered from a superficial infection treated successfully by local measures. 80% had the perception of a normal ankle, 20% thought to be below normal. At follow-up the AOFAS was 89/100 (37-100), the FAAM 85/100% (35-100%), the CAIT 20/30 (5-30), and the CAIS 74/100% (27-100%). Conclusions: The modified Broström-Gould procedure, which belongs to the anatomic ankle stabilizations is relatively simple and offers good outcome that satisfied 93% of the patients in the present study. No active stabilisator is sacrificed. Preservation of the ankle mobility is better and the complication rate is lower than after non-anatomical procedures described in the literature. The CAIT appeared as the most severe score compared to the other scales used in our study.

Ag Decision Maker, December 2015, Vol. 20, no. 2

A Business Newsletter for Agriculture

Deploying the Maintenance Decision Support System (MDSS) in Iowa, 2003

Adverse weather conditions dramatically affect the nation’s surface transportation system. The development of a prototype winter Maintenance Decision Support System (MDSS) is part of the Federal Highway Administration’s effort to produce a prototype tool for decision support to winter road maintenance managers to help make the highways safer for the traveling public. The MDSS is based on leading diagnostic and prognostic weather research capabilities and road condition algorithms, which are being developed at national research centers. In 2003, the Iowa Department of Transportation was chosen as a field test bed for the continuing development of this important research program. The Center for Transportation Research and Education assisted the Iowa Department of Transportation by collecting and analyzing surface condition data. The Federal Highway Administration also selected five national research centers to participate in the development of the prototype MDSS. It is anticipated that components of the prototype MDSS system developed by this project will ultimately be deployed by road operating agencies, including state departments of transportation, and generally supplied by private vendors.