Content analysis research method with Nvivo-6 software in a PhD thesis: an approach to the long-term psychological effects on Chilean ex-prisoners survivors of experiences of torture and imprisonment

The aim of this paper is to review the usefulness of the software CAQDAS QSR—Nvivo-6 in a PhD. Thesis, which consisted of finding the long-term psychological effects of experiences of imprisonment and torture for political reasons in their Chilean survivors. For this research, it was created and administered an in-depth interview to 60 survivors, from which outcome was 9900 paragraphs, coded into 784 categories. The software QSR Nvivo-6 threw a report of frequencies, which were compared quantitatively using Pearson’s χ ² square test and cluster analysis. We conclude that the software facilitates the development of qualitative thematic content analysis, simplifying the coding, analysis and display of data. In Addition, it is very useful when working with large quantities of information, promoting the reliability and validity of studies. However, other aspects are also required to ensure the rigor of a qualitative study.     

Inter-industry technology flows in the US food-processing industries

The study examines the origins of technology important to improving productivity in the food-processing industries. Technology flows were measured both by patents in patent classes closely identified with six food industries, and by a sample of significant food-processing innovations. These data are consistent with the hypothesis that interindustry technology flows are the most significant determinant of productivity improvements in the food industries. These findings solve the enigma that the food-processing industries have enjoyed rapid improvements in productivity despite making very modest investments in research and development.     

Strategic Incentives for Keeping One Set of Books in International Transfer Pricing

We study the equilibrium accounting and transfer pricing policies in a multinational duopoly with price competition in the final product market. We find that the firms in a duopoly can benefit from strategically using the same transfer price for tax and managerial purposes instead of using separate transfer prices for both objectives. According to our results, the practice of one set of books should be the prevalent accounting method in markets with a small number of competitors and similar products.     

Computer assisted text analysis in the social sciences

We use the term “Computer Assisted Text Analysis” in a broad sense to refer to a range of current techniques from quantitative social science and content analysis to ‘data mining’ and ‘text classification’, including the analysis of open-ended survey questions, transcribed interviews and speeches, wherever, in fact, the researcher is confronted with data in the form of natural language texts of social scientific interest. These methods are often used in exploratory data analysis, but can also be applied systematically with moderate statistical rigour in the development and testing of hypotheses at various theoretical levels, ranging from the statistics of word usage to changes within or between discourses over time. The general approach is in the tradition of content analysis, by which words which occur together in relatively close proximity in the same context are interpreted as relating to a common theme or concept in the discourse studied. We review a comprehensive set of tools to identify and visualize structures of co-occurrence of words and concepts both within, and in comparing, a number of texts. These produce results not essentially different from those reached by representing word co-occurrences in terms of network analysis or neural network programming using schematic linguistic templates of various kinds. A comparison of the relational data analysis vs. a dictionary-based MDS approach shows that these provide very close if not identical results, despite the fact that the underlying assumptions are frequently represented as different theoretical approaches.     

Slack-adjusted efficiency measures and ranking of efficient units

In non-parametric methods many units are calculated as efficient. The article suggests a method for ranking efficient units, not by their efficiency, but by importance as benchmarks for the inefficient units, in contrast to earlier suggestions in the literature which rank units high if they are specialized. However, the total potentials for improvement frequently remain unrevealed by calculating radial efficiency measures of the Farrell type only. The article therefore first develops efficiency measures that explicitly extend the radial measures to include slacks. The new measures are applied to a typical multidimensional small-sample data set for Norwegian employment offices.     

Employer Policies and Organizational Commitment in Britain 1992–97

An important current of thinking in the last decade has emphasized the need for a shift from control to commitment as the central objective of management employment policies. This paper is concerned to assess whether there was a significant increase in British employees' commitment to their organizations in the 1990s, using comparative data from two large-scale and nationally representative surveys carried out in 1992 and 1997. It finds that there was no evidence of an increase in commitment over the period. As in the early part of the decade, employees had only a weak level of attachment to their organizations. The analysis examines a number of factors that have been seen as important determinants of such commitment: changes in the level of skill, task discretion, controls over work performance, and forms of employee involvement. While there were changes in some of these factors that encouraged higher commitment, these were largely cancelled out by a notable decline in the discretion that employees were allowed to exercise over their work.     

Technological trajectories and R&D for environmental innovation in UK firms

This article reports results of a 1993 questionnaire survey of how UK companies have been innovating technologically in response to environmental pressures. The survey sought to identify factors stimulating UK firms to innovate more environmentally friendly products and processes, and to investigate the changes in R&D activity they have undertaken to facilitate such innovation. In devising the questionnaire and interpreting the results, we have been strongly influenced by the theoretical frameworks developed over the past 15 years which describe technological developments in terms of ‘selection environments’ and ‘technological trajectories’. Useful though such frameworks are, we conclude that they need to be supplemented by concepts derived from the sociology of technology and from studies of corporate strategies.     

Strategies and dividend imputation: the effect of foreign and domestic ownership on average effective tax rates

This study examines how dividend imputation affects the incentive of New Zealand firms to minimize tax. By effectively eliminating double taxation on company income, imputation reduces firms’ incentives to engage in costly tax minimization strategies. Before September 1993, resident and nonresident shareholders were treated differently under New Zealand’s imputation system. Because imputation credits cannot be passed to shareholders unless dividends are paid, we expect firms to pursue different tax paying strategies depending on their level of foreign ownership and their dividend payout ratios. After September 1993 when imputation credits were extended to nonresident portfolio shareholders, we expect that firms with high foreign ownership and high dividend payouts would have less incentive to minimize tax. Our results provide some support for these expectations.     

Can Audit Partners Predict Subordinates' Ability to Detect Errors?

This study examines audit partners' predictions of the ability of managers and seniors to detect financial statement errors. If partners are unable to predict the ability of their subordinates to detect errors, audit effectiveness may be affected. Audit partners are asked to predict which members of the audit team (managers or seniors) are able to detect specific types of errors. These predictions are then compared to errors detected by managers and seniors that are seeded in working papers. The results show that partners (1) exhibit significant overconfidence in the ability of subordinates to detect errors, (2) are more accurate in predicting managers' performance than seniors, (3) are more accurate at predicting subordinates' ability to detect mechanical (simple) errors than conceptual (complex) errors, and (4) are not better at predicting subordinates' ability to detect more frequent and more important errors than less frequent and less important errors.