Corporate profit and impression management in developing markets

In this study, we examine how organisations in Fiji communicate or legitimise their profit. We base the need for understanding this phenomenon on the following premise. Organisations are part of a wider society, and in competition for scarce resources. Organisations obtain the rights to consume resources upon conception, but must continually legitimise their rights of existence and the need to access the resources. Legitimacy is the ability to continue to justify one’s authority to exist in a society. Organisations rights to resources are contractual, and have a moral obligation to act in a responsible manner and justify their outcomes, actions, and activities to external stakeholders. Such justifications would be an attempt at legitimizing their existence by some form of impression management. Impression management refers to the process by which individuals attempt to influence the impression of others (Melo et al. 2009). In corporate reporting, impression management occurs when management selects, display, and presents that information in a manner that distorts readers’ perceptions of corporate achievements (Neu 1991; Patten 2002), and is managed best through disclosures (O’Donovan 2002). In developing economies, there is significant Government protection that creates near-monopoly sectors and industries. The rendered protection permits organisations to provide essential services to the community at reasonable costs. Organisations in these sectors and industries have an ominous need to legitimise their position and actions. The bond between the organisations and the society is much stronger, making organisations devote more effort in communicating their activities. Protection permits organisations to make reasonable profits to sustain their operations. Society may not accept abnormal profits from operational efficiencies. Profit is fundamental to the society’s perception of an organisation, amplifying the need for the firm to justify a level of profit. Abnormal profit for organisations construes bad news, and organisations would make relevant disclosures to manage stakeholder impressions on profit (Patten 2002). Organisations can manage impressions by disclosing information in a particular way. That is, organisations would want to put the impression that the abnormal profit is justified and the society will obtain its benefits in future. Such form of impression management requires unambiguous disclosure of information. The readability of corporate disclosures is an important indicator of organisational abnormal profit-related legitimacy efforts in developing economies.

Are you telling the truth? Psychopathy assessment and impression management in a community sample

Objectives: Researchers have suggested that approximately 1% of individuals within the community have psychopathic tendencies (Neumann and Hare, 2008), although confirmatory evidence is scant. Design: The current study aimed to extend previous research beyond university student samples to explore the effect of impression management and self-deception on the identification of psychopathic traits. Methods: A non-incarcerated community sample comprising of 300 adults completed the Self-Reported Psychopathy scale – version 3 (SRP-III; Paulhus, Hemphill & Hare, in press) as well as the Paulhus Deception Scales (PDS; Paulhus, 1998). Results: Results indicated that at least 1% of the current community sample had clear psychopathic tendencies, and that such tendencies were found in younger males who mis-used alcohol. Conclusions: Importantly, individuals with psychopathic traits did not present with an inflated propensity to distort assessment responses, which provides support for future research endeavours that aim to conduct larger-scale psychopathy assessments within the community. This paper further outlines the study implications in regards to the practical assessment of psychopathy.

Survey on BPM Conference impression

In May/June 2014, the Program Committee Chairs of BPM’15 conducted a survey with present and past attendees and submitters to the BPM conference to gather feedback on the general perception of the conference. The survey is available at http://survey.qut.edu.au/f/180586/6bb1/. In particular, the survey included questions about the reputation of the conference, the reasons why survey participants submitted papers, whether they plan to submit to BPM’15, and soliciting input on a number of suggested changes and additions to the conduct of the conference series.

Do good things and talk about them : a theory of academics usage of enterprise social networks for impression management tactics

Enterprise social networks provide benefits especially for knowledge-intensive work as they enable communication, collaboration and knowledge exchange. These platforms should therefore lead to increased adoption and use by knowledge-intensive workers such as consultants or indeed researchers. Our interest is in ascertaining whether scientific researchers use enterprise social networks as part of their work practices. This focus is motivated by an apparent schism between a need for researchers to exchange knowledge and profile themselves, and the aversion to sharing breakthrough ideas and joining in an ever-increasing publishing and marketing game. We draw on research on academic work practices and impression management to develop a model of academics’ ESN usage for impression management tactics. We describe important constructs of our model, offer strategies for their operationalization and give an outlook to our ongoing empirical study of the use of an ESN platform by 20 schools across six faculties at an Australian university.

Impression creep behaviour of magnesium alloy-based hybrid composites in the transverse direction

The creep behaviour of a creep-resistant AE42 magnesium alloy reinforced with Saffil short fibres and SiC particulates in various combinations has been investigated in the transverse direction, i.e., the plane containing random fibre orientation was perpendicular to the loading direction, in the temperature range of 175-300 degrees C at the stress levels ranging from 60 to 140 MPa using impression creep test technique. Normal creep behaviour, i.e., strain rate decreasing with strain and then reaching a steady state, is observed at 175 degrees C at all the stresses employed, and up to 80 MPa stress at 240 degrees C. A reverse creep behaviour, i.e., strain rate increasing with strain, then reaching a steady state and then decreasing, is observed above 80 MPa stress at 240 degrees C and at all the stress levels at 300 degrees C. This pattern remains the same for all the composites employed. The reverse creep behaviour is found to be associated with fibre breakage. The apparent stress exponent is found to be very high for all the composites. However, after taking the threshold stress into account, the true stress exponent is found to range between 4 and 7, which suggests viscous glide and dislocation climb being the dominant creep mechanisms. The apparent activation energy Q(C) was not calculated due to insufficient data at any stress level either for normal or reverse creep behaviour. The creep resistance of the hybrid composites is found to be comparable to that of the composite reinforced with 20% Saffil short fibres alone at all the temperatures and stress levels investigated. The creep rate of the composites in the transverse direction is found to be higher than the creep rate in the longitudinal direction reported in a previous paper.

Impression creep of zinc and the rate-controlling dislocation mechanism of plastic flow at high temperatures

The impression creep behaviour of zinc is studied in the range 300 to 500 K and the results are compared with the data from conventional creep tests. The steady-state impression velocity is found to exhibit the same stress and temperature dependence as in conventional tensile creep with the same power law stress exponent. Also studied is the effect of indenter size on the impression velocity. The thermal activation parameters for plastic flow at high temperatures derived from a number of testing techniques agree reasonably well. Grain boundary sliding is shown to be unimportant in controlling the rate of plastic flow at high temperatures. It is observed that the Cottrell-Stokes law is obeyed during high-temperature deformation of zinc. It is concluded that a mechanism such as forest intersection involving attractive trees controls the high-temperature flow rather than a diffusion mechanism.

Assessment of conjunctival goblet cell density using laser scanning confocal microscopy versus impression cytology

Purpose To determine the association between conjunctival goblet cell density (GCD) assessed using in vivo laser scanning confocal microscopy and conjunctival impression cytology in a healthy population. Methods Ninety (90) healthy participants undertook a validated 5-item dry eye questionnaire, non-invasive tear film break-up time measurement, ocular surface fluorescein staining and phenol red thread test. These tests where undertaken to diagnose and exclude participants with dry eye. The nasal bulbar conjunctiva was imaged using laser scanning confocal microscopy (LSCM). Conjunctival impression cytology (CIC) was performed in the same region a few minutes later. Conjunctival goblet cell density was calculated as cells/mm2. Results There was a strong positive correlation of conjunctival GCD between LSCM and CIC (ρ = 0.66). Conjunctival goblet cell density was 475 ± 41 cells/mm2 and 466 ± 51 cells/mm2 measured by LSCM and CIC, respectively. Conclusions The strong association between in vivo and in vitro cellular analysis for measuring conjunctival GCD suggests that the more invasive CIC can be replaced by the less invasive LSCM in research and clinical practice.

Impression from copper plate deposited in cornerstone of Second Mill St. Synagogue

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Creep Behaviour of AE42 Magnesium Alloy and Its Composites Using Impression Creep Technique

The creep behaviour of a creep-resistant AE42 magnesium alloy has been examined in the temperature range of 150 to 240 degrees C at the stress levels ranging from 40 to 120 MPa using impression creep technique. A normal creep behaviour, i.e., strain rate decreasing with strain and then reaching a steady state, is observed at all the temperatures and stresses employed The stress exponent varies from 5.1 to 5.7 and the apparent activation energy varies from 130 to 140 kJ/mol, which suggests the high temperature climb of dislocation controlled by lattice self-diffusion being the dominant creep mechanism in the stress and temperature range employed The creep behaviour of the AE42 alloy has also been compared with its composites reinforced with Saffil short fibres and SiC particles in four combinations. All the composites exhibited a lower creep rate than the monolithic AE42 alloy tested at the same temperature and stress levels and the decrease in creep rate was greater in the longitudinal direction than in the transverse direction, as expected. All the hybrid composites, i.e., the composites reinforced with a combination of Saffil short fibres and SiC particles, exhibited creep rates comparable to the composite reinforced with 20% Saffil short fibres alone at all the temperature and stress levels employed, which is beneficial from the commercial point of view.

Orientation dependence of the indentation impression morphology in a Mg alloy

The formation of anomalous indentations, with two opposite faces describing a pin-cushion effect and the other two faces normal, in long elongated grains of an extruded Mg-2Al-1Zn alloy is reported. Subsurface microstructural observations combined with Schmid factor calculations suggest that extension twinning accompanied by basal slip are the reasons for these. Johnson's expanding cavity model is invoked for further substantiation. (C) 2010 Acta Materialia Inc. Published by Elsevier Ltd. All rights reserved.

Creep behaviour of short fibre reinforced QE22 magnesium alloy using impression creep test

Creep properties of QE22 magnesium based alloy and composites reinforced with 20 volume percent of short-fibers - Maftech (R), Saffil (R) or Supertech (R), were evaluated using the impression creep test. In the impression creep test, a load is applied with the help of a cylindrical tungsten carbide indenter of 1 mm diameter. This has advantages over conventional creep testing in terms of small specimen size requirement and simple machining. Depth of impression is recorded with time and steady state strain rate is obtained from the slope of the secondary strain (depth of impression divided by indenter diameter) vs. time plot. The results are compared with the creep obtained from conventional creep performed in tension on the same materials earlier. Microstructural examination of the plastically deformed regions is carried out to explain creep behaviour of these composites.

EFFECT OF AGING ON IMPRESSION CREEP BEHAVIOR OF Pb-FREE SOLDERS

During service and/or storage, Sn-Ag-Cu (SAC) solder alloys are subjected to temperatures ranging from 0.4 to 0.8 Tm (where Tm is the melting temperature of SAC alloys), making them highly prone to significant microstructural coarsening. The microstructures of these low melting point alloys continuously evolve during service. This results in evolution of creep properties of the joint over time, thereby influencing the long-term reliability of microelectronic packages. Here, we study microstructure evolution and creep behavior of two Sn-Ag-Cu (SAC) alloys, namely Sn-3.0Ag-0.5Cu and Sn-1.0Cu-0.5Cu, isothermally aged at 150 degrees C for various lengths of time. Creep behavior of the two SAC solders after different aging durations was systematically studied using impression creep technique. The key microstructural features that evolve during aging are Ag3Sn particle size and inter-particle spacing. Creep results indicate that the creep rate increases considerably with increasing inter-particle spacing although the creep stress exponent and creep activation energy are independent of the aging history.