Modified efficient importance sampling for partially non‐Gaussian state space models

The construction of an importance density for partially non‐Gaussian state space models is crucial when simulation methods are used for likelihood evaluation, signal extraction, and forecasting. The method of efficient importance sampling is successful in this respect, but we show that it can be implemented in a computationally more efficient manner using standard Kalman filter and smoothing methods. Efficient importance sampling is generally applicable for a wide range of models, but it is typically a custom‐built procedure. For the class of partially non‐Gaussian state space models, we present a general method for efficient importance sampling. Our novel method makes the efficient importance sampling methodology more accessible because it does not require the computation of a (possibly) complicated density kernel that needs to be tracked for each time period. The new method is illustrated for a stochastic volatility model with a Student's t distribution.     

Saddlepoint approximations for the sum of independent non‐identically distributed binomial random variables

We discuss saddlepoint approximations to the distribution of the sum of independent non‐identically distributed binomial random variables. We examine the accuracy of the saddlepoint methods for a sum of 10 binomials with different sets of parameter values. The numerical results indicate that the saddlepoint approximations provide very accurate estimates for the probability mass function and the right‐tail probabilities for the cumulative distribution function of the sum.     

A new non‐randomized response model: The parallel model

Despite certain advances for non‐randomized response (NRR) techniques in the past 6 years, the existing non‐randomized crosswise and triangular models have several limitations in practice. In this paper, I propose a new NRR model, called the parallel model with a wider application range. Asymptotical properties of the maximum likelihood estimator (and its modified version) for the proportion of interest are explored. Theoretical comparisons with the crosswise and triangular models show that the parallel model is always more efficient than the two existing NRR models for most of the possible parameter ranges. Bayesian methods for analyzing survey data from the parallel model are developed. A case study on college students' premarital sexual behavior at Wuhan and a case study on plagiarism at the University of Hong Kong are conducted and are used to illustrate the proposed methods. © 2014 The Authors. Statistica Neerlandica © 2014 VVS.     

A saddlepoint approximation to the distribution of the sum of independent non‐identically uniform random variables

Calculating the probability of the corresponding significance point is important for finite sample sizes. However, it is difficult to evaluate this probability when the sample sizes are moderate to large. Under these circumstances, consideration of a more accurate approximation for the distribution function is extremely important. Herein, we performed a saddlepoint approximation in the upper tails for the distribution of the sum of independent non‐identically uniform random variables under finite sample sizes. Saddlepoint approximation results were compared with those for a normal approximation. Additionally, the order of errors of the saddlepoint approximation was derived. © 2014 The Authors. Statistica Neerlandica © 2014 VVS.     

Scheduled to work hard: The relationship between non‐standard working hours and work intensity among European workers (2005–2015)

Work intensity is of central importance for organisational performance, as well as workers' health and well‐being, yet its determinants at the workplace‐level remain underresearched. This article addresses this gap by examining consequences of working time adjustments for work intensity and the role of control over scheduling in influencing when working time adjustments have stronger effect on work intensity. Working hours are analysed on three dimensions: duration, distribution and flexibility. Analysis uses the European Working Conditions Survey (2005–2015) and a sample of employees from EU28 countries. Findings reveal that work intensity is closely related to the timing of work. Working long days or weeks, at night, on weekends, and with changes in hours imposed by employers is associated with more intense work. Moreover, the impact of non‐standard hours on work intensity differs depending on who (workers or employers) has control over their scheduling.     

Effect of non‐IFRS earnings reporting guidelines on underlying earnings reporting quality: The case of Australian listed firms

This study investigates Australian Securities Exchange (ASX) 200 firms in the post–Australian Securities and Investments Commission (ASIC) period (2011–2014) to examine how listed firms follow the non–International Financial Reporting Standards (IFRS) earnings reporting guidelines issued by ASIC to communicate underlying earnings reporting quality. We find that firms that do not comply with the ASIC guidelines have lower underlying earnings reporting quality than do firms that comply with these guidelines. Firms that do not follow the ASIC guidelines are found to exclude income‐increasing underlying earnings adjustments to make underlying earnings appear more profitable than IFRS earnings when they miss earnings targets or make current losses, and that they report underlying earnings opportunistically by excluding recurring expenses that persist into future operating earnings. Unlike ASIC non‐compliance firms, ASIC compliance firms attempt to act as responsible reporters by reporting underlying earnings in a responsible manner to demonstrate a judicious use of discretion in informing shareholders. Further, we find that underlying earnings reported by non‐compliance firms are less value‐relevant than underlying earnings reported by compliance firms.     

High‐Performance Work Systems and Teachers’ Work Performance: The Mediating Role of Quality of Working Life

This article examines the role of quality of working life (QWL) in the relationships between high‐performance work systems (HPWSs) and employee in‐role performance and extra‐role behavior. Using the data from 1,051 teachers and their immediate supervisors in 63 Chinese schools, we performed multilevel analysis to test meso‐mediation models. The results showed that HPWSs directly and indirectly influence teachers’ in‐role performance and extra‐role behavior through the mediation of QWL. These findings demonstrate that QWL is an important conduit of the relationships between HPWSs and employee work behaviors. The article concludes by discussing the implications for management and future research. © 2014 Wiley Periodicals, Inc.     

The impacts of perceived moral obligation and sustainability self‐identity on sustainability development: A theory of planned behavior purchase intention model of sustainability‐labeled coffee and the moderating effect of climate change skepticism

This study sought to elucidate the antecedents that may influence the effect of people's purchase behavior on the Earth's sustainable development. It included people's perceived moral obligation and sustainability self‐identity in the theory of planned behavior (TPB) model to investigate attitudes among the Taiwanese public's attitude toward purchasing sustainability‐labeled coffee and their purchase intentions. The moderating effect of climate change skepticism is also considered in this study. A total of 745 nationwide and self‐reported questionnaire valid data was collected in Taiwan. Hierarchical and moderated regression analysis results indicated that the components of the TPB model had positive influences on the public's purchase intention. The public's perceived moral obligation and sustainability self‐identity, proposed for inclusion in the TPB model, had significant and positive influences on purchase intention. The extended TPB model has higher explanatory power than that of the original model. The positive relationship between sustainability self‐identity and intention to purchase sustainability‐labeled coffee was moderated by climate change skepticism. This study provides marketers and the players in the supply chain with a comprehensive framework for understanding the influence of perceived moral obligation and sustainability self‐identity on purchase intention toward sustainability‐labeled products. In addition, this study responds to a call for a more thorough investigation of the effect of people's skepticism about climate change in the context of ethical and sustainable consumption decision‐making processes.