Cognitive interviewing as tool for enhancing the accuracy of the interpretation of quantitative findings

This paper contrasts findings from a quantitative survey with those from a cognitive interviewing follow-up investigation on a subset of the same respondents. The data were gathered as part of a larger study to explore measurement error across three modes of data collection, but this paper focuses on the question format experiments rather than the mode effects part of the larger study. Three examples are presented which demonstrate how cognitive interviewing can cast new light on quantitative results by increasing the accuracy of the inferences made. These include instances where: (1) quantitative indicators of poor respondent behaviour (e.g., acquiescence bias on agree/disagree questions) are over-estimates, (2) similar quantitative response distributions across satisfaction and behavioural questions (from a fully-labelled versus end-labelled experiment) imply similar respondent satisficing behaviour, but cognitive interviews show that different response processes are at work and (3) unlikely quantitative findings (from an experiment comparing 3 vs. 7 or 8 response options) could easily be dismissed as due to chance but were instead the result of unforeseen respondent difficulties. The paper concludes with a discussion of the value of using a cognitive interviewing follow-up study as a tool in the interpretation of ambiguous quantitative findings.     

Non‐parametric bounds on quantiles under monotonicity assumptions: with an application to the Italian education returns

Within the inferential context of predicting a distribution of potential outcomes P[y(t)] under a uniform treatment assignment t ∈ T, this paper deals with partial identification of the α‐quantile of the distribution of interest Q_α[y(t)] under relatively weak and credible monotonicity‐type assumptions on the individual response functions and the population selection process. On the theoretical side, the paper adds to the existing results on non‐parametric bounds on quantiles with no prior information and under monotone treatment response (MTR) by introducing and studying the identifying properties of α‐quantile monotone treatment selection (α‐QMTS), α‐quantile monotone instrumental variables (α‐QMIV) and their combinations. The main result parallels that for the mean; MTR and α‐QMTS aid identification in a complementary fashion, so that combining them greatly increases identification power. The theoretical results are illustrated through an empirical application on the Italian returns to educational qualifications. Bounds on several quantiles of ln(wage) under different qualifications and on quantile treatments effects (QTE) are estimated and compared with parametric quantile regression (α‐QR) and α‐IVQR estimates from the same sample. Remarkably, the α‐QMTS & MTR upper bounds on the α‐QTE of a college degree versus elementary education imply smaller year‐by‐year returns than the corresponding α‐IVQR point estimates. Copyright © 2010 John Wiley & Sons, Ltd.     

Stakeholders' perceptions about corporate social responsibility: Implications for poverty alleviation

There has been a growing interest in the management literature in investigating the perceptions of stakeholders toward corporate social responsibility (CSR). Studies have shown that an assessment of stakeholders' perceptions toward CSR may influence top management's decision to respond in an encouraging manner to CSR initiatives. Several studies have been conducted in CSR. However, these studies have been primarily conducted in the West. Very little research on CSR has been done in Nigeria. The purpose of this research is to examine stakeholders' perceptions on CSR in Nigeria. Results show that there is a universal understanding of the concept of CSR in Nigeria. Respondents were able to identify that CSR consists of a range of responsibilities covering economic, legal, ethical, and philanthropic characteristics. They were also able to recognize the different items listed in the questionnaire as factors that would make a corporation socially responsible. © 2012 Wiley Periodicals, Inc.     

Women in science fiction

Science fiction reflects attitudes typical of this century; and the worlds that provide settings for the stories have therefore tended to be ones in which men provide the action, and women, when they are not ignored, are primarily cast in traditional roles of wife and mother. However, modern writers, many of whom are women, are increasingly exploring future situations with women in positive roles. The insights portrayed in this literature can therefore become increasingly important in providing relevant images for the future.     

Impacts of Insurance on the Demand and Utilization of Drug Abuse Treatment: Implications for Insurance Mandates

This article addresses costs and utilization for mental health/substance abuse treatment, with particular emphasis on the emerging importance of self-insured coverage in the 1990s. We estimate drug abuse treatment demand and utilization with an insurance claims database from self-insured employers. The study population was selected from a large database consisting of health insurance claims for all treatment events starting 1 January 1989 and ending 31 December 1991. Approximately three-quarters of the increase in in-patient usage attributable to fractional co-insurance is due to increased usage per person (the other one-quarter refers to increased numbers of users). About half of the increase in outpatient usage is due to increased usage per person. In summary, our estimates provide useful measurements of the potential impacts of improved drug abuse treatment coverage. Although the potential induced in-patient expenditures and dead-weight losses are substantial compared to co-insurance rates of 0.5, losses can be trimmed by adjusting co-insurance, even at rates of approximately 0.1.     

A Comparative Analysis of Multilateral Environmental Negotiations

Global environmental problems pose important diplomatic and legal challenges to the international community. The nature of these problems requires an unprecedented degree of international cooperation that is achieved through multilateral negotiation, which is often shaped by scientific uncertainty, the complexity of the issues, and the wide range of actors and interests. One way of analyzing and explaining this complicated process is through the use of comparative analysis. By breaking down the negotiating process into a series of phases and turning points, it becomes easier to analyze the roles of different actors, the management of issues, the formation of groups and coalitions, and the art of consensus building. This article uses comparative analysis to characterize, develop, and specify a model of the multilateral environmental negotiation process. The model is elaborated upon inductively through a comparative analysis of eleven cases of multilateral environmental negotiations. Statistical techniques are used to determine whether there is any relationship among attributes of the process (within the phases or at the turning points) and between these characteristics and outcomes.     

The Accounting Court: Some Speculations on Why Not?

The accounting court proposed by Spacek (Account Rev 33(3):368, 1958) was a potent and controversial idea. The court would provide a venue to which auditing firms and clients could bring disputes over the application of accounting principles and over time would build a database of casework illustrating the court’s decisions on proper application and interpretation of accounting principles. In this paper, we contribute to the literature on the accounting court and on standard setting by analyzing group value orientations and motivations that should promote the likelihood of an accounting court appearing in these times. We base our analysis in value group theory (Shakun 1988 Evolutionary systems design: policymaking under complexity and group group decision support systems. Holden-Day, Oakland, CA.), an analysis rooted in an examination of operational and terminal values of key participants. The analysis brings to light a contradiction between the terminal values of the key players and the actions of those players. We argue that common conditions of existence came between the operational goals and terminal values in the accounting domain and key actors willingness to seek the specified values. This analysis provides a flexible but powerful tool for analyzing motivations that may influence behavior of key organizations in the accounting domain.     

The relative economic performance of foreign subsidiaries in UK manufacturing

This paper compares the economic performance of UK and foreign-owned firms in UK manufacturing industry. A panel data set covering 14 233 firms for the period 1992–1996 is used and the influences of firm-, industry- and country-specific advantages on productivity are examined. The results of the study show that labour productivity is higher in foreign subsidiaries than in UK firms and that foreign subsidiaries as a whole employ higher levels of human capital and enjoy greater economies of scale. A further source of productivity advantage for US subsidiaries is their higher level of intangible assets, and for European and Japanese subsidiaries their higher level of capital intensity. The results have policy implications for the targeting of promotion activities to attract FDI.