Search

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Large scale (low wavenumber m) ultra‐low frequency (ULF) waves observed in the inner magnetosphere can propagate into the ionosphere and to the ground, which are recognized as magnetic pulsations by ground‐based magnetometers. We present the conjunctive observations of Pc5 ULF waves from Van Allen Probes (at ∼6MLT, earlier), GOES13 (at ∼1MLT, later), SuperDARN radar (at ∼6MLT), and ground magnetometers. The phase shifts of the waves observed by satellites at different MLTs indicate westward propagation from the noon sector. The traveling Alfven waves are thought to propagate along the field line and reflect mostly at the ionosphere, while a few wave energy leak from the ionosphere to the ground. Thus, we suppose that standing waves are observed by the spacecraft while traveling signals are observed by the ground‐based magnetometers in the form of electromagnetic waves. By mapping the ground magnetic pulsations to the magnetic equatorial plane (which depends on the total ionosphere conductivity from IRI and MSIS model), the expected ULF waves match well with the satellite observations. Besides, it suggests that the ionosphere conductivity can be estimated from the conjunctive ULF waves observed on the ground and in the magnetosphere. The calculated total conductivity is 15–30% higher than the model. Plain Language Summary: The ultra‐low frequency (ULF, usually 1 mHz ∼ 1 Hz) waves can propagate along the magnetic field line as traveling Alfven waves in the magnetosphere. Most energy of the traveling Alfven waves would reflect at the ionosphere, while a few energy can spread to the ground as electromagnetic waves. In this study, we present the conjunctive observations of Pc5 ULF waves in the magnetosphere, the ionosphere, and on the ground, respectively. The expected ULF waves mapping from the ground magnetic pulsations coincide well with the waves observed by the spaceborne probe, suggesting that the ULF waves propagate from the magnetosphere to the ionosphere and then to the ground. Besides, the phase shifts of the ULF waves observed by satellites at different MLTs indicate that the ULF waves propagate westward from the noon sector, with an azimuthal wave number m of approximately −5. Our work demonstrates the localized ULF waves propagation in the magnetosphere‐ionosphere‐atmosphere system through the spaceborne and ground‐based observations, suggesting that standing Alfven waves can be observed in the magnetosphere while magnetic pulsations on the ground are the signals of traveling Alfven waves. The ionosphere conductivity can be estimated from the conjunctive ULF waves observed on the ground and in the magnetosphere. Key Points: The ultra‐low frequency (ULF) wave propagation in the magnetosphere‐ionosphere‐atmosphere system is demonstrated through spaceborne and ground‐based observationsThe phase shifts in the ULF waves at different MLTs suggest westward propagation from the noon sector with an azimuthal wave number of −5It is possible to estimate the ionosphere conductivity from conjunctive ULF wave observations on the ground and in the magnetosphere [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Some state health departments in the United States are in the process of increasing access to immediate postpartum long-acting reversible contraception (LARC), an evidence based approach to preventing unintended pregnancy. Changing state Medicaid policies for immediate postpartum LARC reimbursement has proven insufficient for overcoming access barriers, so states developed implementation strategies to conduct multiple, coordinated systems changes. This research was conducted to understand the roles of social networks in implementing a complex health systems change. In 2015 and 2018, semi-structured telephone interviews were conducted with state teams engaged in increasing access to immediate postpartum LARC. Transcriptions of interviews were coded based on the Consolidated Framework for Implementation Research and implementation strategies, then themes were refined through discussion. A web-based assessment in 2018 evaluated degree of implementation accomplishment. Teams found that increased formal or informal social engagement among members aided timeliness, resource coordination, accountability, and enthusiasm, and over the course of 2 years, reduced disruptions due to staff turnover. The composition of the team influenced the social ties it could draw upon. Preexisting relationships were the most common source of social networking. Bridging social ties connected state teams to novel information and instrumental aid used to seek funding, conduct consumer awareness activities, and train healthcare providers. Cultivating and maintaining relationships among agencies and organizations as part of routine operations enables them to be available for future implementation efforts. Multi-agency teams may benefit from prioritizing time for internal and external relationship-building to enhance implementation progress. [ABSTRACT FROM AUTHOR]

Spacecraft observations within recent decades have demonstrated that ultralow frequency (ULF) waves play an important role in the dynamics of Earth's magnetosphere through drift and/or drift‐bounce resonance with different particle species. The phase relationship between resonant particles and waves can help us understand the wave‐particle interacting processes. It has been revealed that the phase relationship between the drift resonant particles and the fundamental poloidal‐mode electric field is a signature to judge the energy transfer direction between particles and waves, and the local phase space density gradient. Here we explore whether there are other physical meanings of the phase relationship for drift‐bounce resonant particles in addition to the similar ones as drift resonant particles. In this study, we find that (1) under different field‐aligned structures, the poloidal‐mode electric fields will show different phase relationship with drift‐bounce resonant particles at the magnetic equator. It indicates that the phase relationship can be used to diagnose the parallel morphologies of ULF wave electric field. (2) If particle's phase space density variations caused by resonance effect become more dominant while compared with the nonresonant effect, the phase difference becomes much closer to inphase or antiphase. (3) When wave's parallel morphology is given, the phase relationship can be used to judge the energy transfer direction between waves and particles. These findings can provide new sights into exploring ULF waves' propagation and distribution along magnetic field lines and studying their interaction with charged particles in the magnetosphere. Key Points: ULF waves with different field‐aligned structures will show different phase relationships between drift‐bounce resonant particlesThe phase relationship can be used to diagnose the parallel structures of ULF wave electric field and the energy transfer directionsThe ratio between resonant and nonresonant effects can affect the phase difference between waves and particles [ABSTRACT FROM AUTHOR]

We examine two features of control environments expected to affect the honesty of budget submissions by subordinates and their use by managers for planning purposes. First, we predict that subordinates' awareness of incentives available to their managers that they are not eligible to share in, is likely to induce inequity aversion and dishonest budgeting. However, we expect the egocentric bias will make managers insensitive to this increased dishonesty when using budgets for planning purposes. Second, we predict that making subordinates eligible to participate in incentives available to their managers will activate a personal norm of other-regarding behavior resulting in more honest budgeting. Third, we predict that managers whose subordinates are eligible to share in their incentives will recognize factors motivating their subordinates' behavior and, as a result, rely more on their budget submissions for planning purposes. Experimental results confirm all predictions. Implications for practice and research are discussed. [ABSTRACT FROM AUTHOR]

Introduction: In the United States (U.S.), perinatal quality improvement collaboratives have pursued implementing immediate postpartum long-acting reversible contraception (LARC) initiatives to increase people's access to contraception and support their fertility desires. This process evaluation aimed to identify barriers and facilitators to implementing an immediate postpartum LARC initiative in Florida., Methods: Data collection included in-depth qualitative assessments (i.e., interviews, small focus group discussions) with hospitals in pre- and early stages of the implementation process. Snowball sampling was used to recruit participants. Interviews were conducted in-person or via Zoom or phone and were audio-recorded and transcribed verbatim. Four of the five domains within the Consolidated Framework for Implementation Research (e.g., process, intervention characteristics, inner and outer settings) informed the study design and data collection/analysis., Results: Fourteen staff of diverse job roles from five hospitals participated. Factors that facilitated implementation were the strength of the evidence, relative advantage, internal and external networks, and engaging staff. Barriers to implementation included billing and reimbursement and needing significant support from external networks to progress through implementation phases., Discussion: Findings suggest that depending on the task or phase, multiple factors work in tandem to serve as implementation barriers and facilitators. Additionally, evaluating hospitals' progress at the pre- and early implementation phases was critical for quickly finding solutions and benefited other hospitals in different stages. As this initiative requires substantial support, health systems should create and sustain a culture of excellence and efficiency to facilitate implementing initiatives that improve care quality., (© 2022. The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature.)

SUMMARY: As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control. [ABSTRACT FROM AUTHOR]

Rankin, Schwartz, and Young (2008) find experimental evidence that manipulating whether the budget request of the subordinate requires a factual assertion has no effect on budgetary slack when the superior can reject the budget. This calls into question the role of honesty in participative budgeting settings. Using Rankin et al.'s (2008) manipulation to capture honesty effects, we examine the robustness of honesty effects on budget proposals when the superior has rejection authority in two experiments. In Experiment 1, we document that honesty has a strong effect on budgetary slack when the salience of distributional fairness is reduced by withholding the relative pay of the superior from the subordinate. In Experiment 2, we document that honesty continues to have a strong effect on budgetary slack when the salience of reciprocity is increased by giving the superior the ability to set the subordinate's salary. Thus, our evidence suggests that honesty effects on budget proposals are generally robust to giving the superior rejection authority. Our study helps explain prior experimental results and clarifies the role of honesty in participative budgeting settings. [ABSTRACT FROM AUTHOR]

We conduct two experiments to study the effect of aggregated budget proposals on budgetary slack when superiors cannot commit to an acceptance policy. Prior research on similar settings suggests preferences for fairness will lead to retaliatory behavior by the superior if the subordinate's requests are perceived as selfish. Aggregation causes costs to be more closely distributed around the mean, which decreases the possibility that subordinates will have to make abnormally large budget requests that may be viewed as selfish and hence may reduce the likelihood of rejection. Aggregation also increases the size of each budget decision. This second effect may also deter superiors from retaliating, because it becomes more costly to do so. In our first experiment we find that aggregation increases the frequency of mutually beneficial budget approval. In our second experiment we find that, although some of the increase in budget approval is due to the larger decision unit, the primary driver is the superior's incomplete appreciation for the statistical effects of aggregation. [ABSTRACT FROM AUTHOR]

References for topics discussed in the book "Psychology Models of Management Accounting," Vol. 4, are presented.

Ultralow frequency (ULF) waves have long been known to resonate with magnetospheric charged particles through their drift and bounce motions. Most research interest has focused on the resonance with drift motion, which can accelerate charged particles at very high energies. The role of the bounce motion, especially for particles with lower energies, has attracted less attention so far. Here we start from the general theory of wave‐particle interactions to predict the characteristic, observable signatures of drift‐bounce resonance. Such signatures can be described in the particle pitch angle spectrum as a series of inclined stripes, with the inclination angle depending on the latitude of the observing spacecraft. Each stripe is also twisted at two conjugated pitch angles, suggesting significant phase shifts across resonant pitch angles. These predicted signatures are found consistent with observations from the THEMIS (Time History of Events and Macroscale Interactions during Substorms) spacecraft, and therefore provide an identification of drift‐bounce resonance together with a validated picture over the importance of particle's bounce motion in the ULF wave‐particle interactions. Key Points: Previous observations on ULF wave‐particle drift‐bounce resonance remain unclear and inconclusiveDrift‐bounce resonant signatures are predicted in the particle pitch angle spectrumPredicted signatures are shown in observations for an unambiguous identification of such resonance [ABSTRACT FROM AUTHOR]