Corporate governance, accounting and finance: a review

We review accounting and finance research on corporate governance (CG). In the course of our review, we focus on a particularly vexing issue, namely endogeneity in the relationships between CG and other matters of concern to accounting and finance scholars, and suggest ways to deal with it. Given the advent of large commercial CG databases, we also stress the importance of how CG is measured and in particular, the construction of CG indices, which should be sensitive to local institutional arrangements, and the need to capture both internal and external aspects of governance. The ‘stickiness’ of CG characteristics provides an additional challenge to CG scholars. Better theory is required, for example, to explain whether various CG practices substitute for each other or are complements. While a multidisciplinary approach to developing better theory is never without its difficulties, it could enrich the current body of knowledge in CG. Despite the vastness of the existing CG literature, these issues do suggest a number of avenues for future research.

HRM’s impact on innovative work behavior

The importance of innovation to the long-term survival and growth of an organization has been well recognized and acknowledged, and HRM practitioners face a critical challenge to design and implement practices that ensure the behaviors and attitudes necessary for sustained innovation. In this paper, we present the findings from an exploratory study that establish initial indications of links between work design, training and dcvelopment, employee engagement, and innovative work behaviors, setting the agenda for lurther investigation of how spccific HR practices of work design and training and development can supp0l1 employee engagement, and facilitate sustained innovation.

Rating counselor - client behavior in online counseling: Development and preliminary psychometric properties of the Counseling Progress and Depth Rating Instrument

Although there are widely accepted and utilized models and frameworks for nondirective counseling (NDC), there is little in the way of tools or instruments designed to assist in determining whether or not a specific episode of counseling is consistent with the stated model or framework. The Counseling Progress and Depth Rating Instrument (CPDRI) was developed to evaluate counselor integrity in the use of Egan's skilled helper model in online counseling. The instrument was found to have sound internal consistency, good interrater reliability, and good face and convergent validity. The CPDRI is, therefore, proposed as a useful tool to facilitate investigation of the degree to which counselors adhere to and apply a widely used approach to NDC

Human information behavior: Integrating diverse approaches and information use

For millennia humans have sought, organized, and used information as they learned and evolved patterns of human information behaviors to resolve their human problems and survive. However, despite the current focus on living in an "information age," we have a limited evolutionary understanding of human information behavior. In this article the authors examine the current three interdisciplinary approaches to conceptualizing how humans have sought information including (a) the everyday life information seeking-sense-making approach, (b) the information foraging approach, and (c) the problem-solution perspective on information seeking approach. In addition, due to the lack of clarity regarding the role of information use in information behavior, a fourth information approach is provided based on a theory of information use. The use theory proposed starts from an evolutionary psychology notion that humans are able to adapt to their environment and survive because of our modular cognitive architecture. Finally, the authors begin the process of conceptualizing these diverse approaches, and the various aspects or elements of these approaches, within an integrated model with consideration of information use. An initial integrated model of these different approaches with information use is proposed.

Towards an evolutionary perspective for human information behavior: An exploratory study

Purpose - Since the beginning of human existence, humankind has sought, organized and used information as it evolved patterns and practices of human information behaviors. However, the field of human information behavior (HIB) has not heretofore pursued an evolutionary understanding of information behavior. The goal of this exploratory study is to provide insight about the information behavior of various individuals from the past to begin the development of an evolutionary perspective for our understanding of HIB. Design/methodology/approach - This paper presents findings from a qualitative analysis of the autobiographies and personal writings of several historical figures, including Napoleon Bonaparte, Charles Darwin, Giacomo Casanova and others. Findings - Analysis of their writings shows that these persons of the past articulated aspects of their HIB's, including information seeking, information organization and information use, providing tangible insights into their information-related thoughts and actions. Practical implications - This paper has implications for expanding the nature of our evolutionary understanding of information behavior and provides a broader context for the HIB research field. Originality/value - This the first paper in the information science field of HIB to study the information behavior of historical figures and begin to develop an evolutionary framework for HIB research. © Emerald Group Publishing Limited.

Information Behavior: A Socio-Cognitive Ability

Abstract: How has human information behavior evolved? Our paper explores this question in the form of notions, models and theories about the relationship between information behavior and human evolution. Alexander’s Ecological Dominance and Social Competition/Cooperation (EDSC) model currently provides the most comprehensive overview of human traits in the development of a theory of human evolution and sociality. His model provides a basis for explaining the evolution of human socio-cognitive abilities, including ecological dominance, and social competition/cooperation. Our paper examines the human trait of information behavior as a socio-cognitive ability related to ecological dominance, and social competition/cooperation. The paper first outlines what is meant by information behavior from various interdisciplinary perspectives. We propose that information behavior is a socio-cognitive ability that is related to and enables other sociocognitive abilities such as human ecological dominance, and social competition/cooperation. The paper reviews the current state of evolutionary approaches to information behavior and future directions for this research . Keywords: information behavior, socio-cognitive ability, ecological dominance, social competition, social cooperation.

Human Information behavior (introduction to special issue)

Information behavior studies are a growing body of research that highlights the importance of information for everyone in the information age. This e-book presents an international and diverse range of studies and insights into the current state of theories and models of information behavior. There is an emphasis on the socialpersonalhuman dimensions of information seeking using social science methods and theoretical frameworks. The studies particularly draw on the methods and theories of anthropology, sociology and psychology to produce interpretations of the way in which information is experienced in the lives of individuals working as critical care nurses in a medical environment, the information seeking behavior of the visually impaired, the social interactions within knitting circles in public libraries, and attempts to apply information behavior theory to the design of information solutions. Collectively the papers contribute more generally to our understanding of information behavior theory and models, including the medical and retrieval contexts.

Red mud from Brazil : thermal behavior and physical properties

The main constituents of red mud produced in Aluminio city (S.P. – Brazil) are iron, aluminium and silicon oxides. It has been determined that the average particle diameter for this red mud is between 0.05 and 0.002mm. It is observed that a decrease in the percentage of smaller particles occurs at temperatures greater than 400°C. This observation corresponds with the thermal analysis and X-ray diffraction (XRD) data, which illustrate the phase transition of goethite to hematite. A 10% mass loss is observed in the thermal analysis patterns due to the hydroxide – oxide phase transitions of iron (primary phase transition) and aluminium (to a lesser extent). The disappearance and appearance of the different phases of iron and aluminium confirms the decomposition reactions proposed by the thermal analysis data. This Brazilian red mud has been classified as mesoporous at all temperatures except between 400 and 500°C where the classification changes to micro/mesoporous.

Arc voltage behavior in GMAW-P under different drop transfer modes

Purpose: Experimental measurements have been made to investigate meaning of the change in voltage for the pulse gas metal arc welding (GMAW-P) process operating under different drop transfer modes. Design/methodology/approach: Welding experiments with different values of pulsing parameter and simultaneous recording of high speed camera pictures and welding signals (such as current and voltage) were used to identify different drop transfer modes in GMAW-P. The investigation is based on the synchronization of welding signals and high speed camera to study the behaviour of voltage signal under different drop transfer modes. Findings: The results reveal that the welding arc is significantly affected by the molten droplet detachment. In fact, results indicate that sudden increase and drop in voltage just before and after the drop detachment can be used to characterize the voltage behaviour of different drop transfer mode in GMAW-P. Research limitations/implications: The results show that voltage signal carry rich information about different drop transfer occurring in GMAW-P. Hence it’s possible to detect different drop transfer modes. Future work should concentrate on development of filters for detection of different drop transfer modes. Originality/value: Determination of drop transfer mode with GMAW-P is crucial for the appropriate selection of pulse welding parameters. As change in drop transfer mode results in poor weld quality in GMAW-P, so in order to estimate the working parameters and ensure stable GMAW-P understanding the voltage behaviour of different drop transfer modes in GMAW-P will be useful. However, in case of GMAW-P hardly any attempt is made to analyse the behaviour of voltage signal for different drop transfer modes. This paper analyses the voltage signal behaviour of different drop transfer modes for GMAW-P.

Stability and change in prosocial and antisocial behavior across the transition to school : Teacher and peer perspectives

Research Findings: The transition to school is a major developmental milestone, and behavior tendencies already evident at the point of school entry can impact upon a child's subsequent social and academic adjustment. The current study aimed to investigate stability and change in the social behavior of girls and boys across the transition from day care to 1st grade. Teacher ratings and peer nominations for prosocial and antisocial behavior were obtained for 248 children belonging to 2 cohorts: school transitioning (n = 118) and day care remaining (n = 130). Data were gathered again from all children 1 year later, following the older group's entry into school. Teacher ratings of prosocial and antisocial behavior significantly predicted teacher ratings of the same behavior at Time 2 for both cohorts. Peer reports of antisocial behavior also showed significant stability, whereas stability of peer-reported prosocial behavior varied as a function of behavior type. Practice or Policy: The results contribute to understanding of trends in early childhood social behavior that potentially influence long-term developmental trajectories. Identification of some behaviors as more stable in early childhood than others, regardless of school entry, provides useful information for both the type and timing of early interventions. © 2010 Taylor & Francis Group, LLC.

Verifiability in Markets for Credence Goods

Theory predicts that efficiency prevails on credence goods markets if customers are able to verify which quality they receive from an expert seller. In a series of experiments with endogenous prices we observe that variability fails to result in efficient provision behavior and leads to very similar results as a setting without variability. Some sellers always provide appropriate treatment even if own money maximization calls for over- or undertreatment. Overall our endogenous price-results suggests that both inequality aversion and a taste for efficiency play an important role for experts provision behavior. We contrast the implications of those two motivations theoretically and discriminate between them empirically using a �xed-price design. We then classify experimental experts according to their provision behavior.

Conformance checking of service behavior

A service-oriented system is composed of independent software units, namely services, that interact with one another exclusively through message exchanges. The proper functioning of such system depends on whether or not each individual service behaves as the other services expect it to behave. Since services may be developed and operated independently, it is unrealistic to assume that this is always the case. This article addresses the problem of checking and quantifying how much the actual behavior of a service, as recorded in message logs, conforms to the expected behavior as specified in a process model.We consider the case where the expected behavior is defined using the BPEL industry standard (Business Process Execution Language for Web Services). BPEL process definitions are translated into Petri nets and Petri net-based conformance checking techniques are applied to derive two complementary indicators of conformance: fitness and appropriateness. The approach has been implemented in a toolset for business process analysis and mining, namely ProM, and has been tested in an environment comprising multiple Oracle BPEL servers.