Frame of reference rater training issues: recall,time and behavior observation training

This study investigated three controversial issues regarding frame of reference training (FOR), a type of rater training: (1) Does it improve behavioral recall, (2) Can it be improved by incorporating behavior observation training (BOT), and (3) Can its effects persist over time? Results suggested that even though FOR training increases the number of behaviors recalled, it does not necessarily improve the quality of the recalled behaviors, but a combined FOR + BOT program does improve recall quality. Lastly, results suggested that FOR training can improve rating accuracy, even after a two‐week delay between rater training and the rating task.     

Bayesian games with unawareness and unawareness perfection

Applying unawareness belief structures introduced in Heifetz et al. (Games Econ Behav 77:100–121, 2013a), we develop Bayesian games with unawareness, define equilibrium, and prove existence. We show how equilibria are extended naturally from lower to higher awareness levels and restricted from higher to lower awareness levels. We apply Bayesian games with unawareness to investigate the robustness of equilibria to uncertainty about opponents’ awareness of actions. We show that a Nash equilibrium of a strategic game is robust to unawareness of actions if and only if it is not weakly dominated. Finally, we discuss the relationship between standard Bayesian games and Bayesian games with unawareness.     

Cost Inefficiency and the Holding of Non-traditional Assets by Solvent Stock Thrifts

In contrast to greater restrictions on thrifts' non-traditional assets under FIRREA, Congress is considering new legislation forcing thrifts to convert to banks. Hence, the efficiency implications of product diversification for thrifts is an important issue. We examine the relation between thrifts' movement into non-traditional assets and the operating inefficiency of adequately capitalized stock thrifts in 1988 and 1994. We estimate inefficiency scores for individual thrifts for each year using a stochastic cost-frontier methodology. In a second step, we regress these scores against measures for movement into non-traditional assets. We find a significant fall in inefficiency with a rise in holdings of both traditional and non-traditional assets. Our results suggest that greater diversification privileges for thrifts should be beneficial to the health of the industry.     

Achieving globalization of AACSB accounting programs with faculty-led study abroad education

This paper is motivated by recommendations from the American Assembly of Collegiate Schools of Business (AACSB), the Pathways Commission, and NAFSA: Association of International Educators to increase global exposure in the accounting curriculum. Some schools have responded to these demands by offering short-duration, faculty-led, study abroad programs. We explain how these programs play a vital role in fulfilling the educational advisory boards’ calls to internationalize the accounting curriculum and investigate the extent to which schools are incorporating these programs. This paper provides a review of the details from our hand-collected data on the short programs that are offered by AACSB-accredited institutions. We integrate the information from our collection of data on existing programs, prior literature, pronouncements from educational advisory boards, and select faculty interviews to offer an analysis of the course design and travel considerations for schools contemplating such an opportunity for students in their programs.     

Does Women's Preference for Highbrow Leisure Begin in the Family? Comparing Leisure Participation among Brothers and Sisters

Research shows that women are more likely than men to participate in highbrow leisure activities, but we do not know whether this gap develops within the family at an early age or is the outcome of socioeconomic differences between men and women later in life. We compare highbrow leisure participation among brothers and sisters from the same family and report three findings: (1) gender differences in highbrow leisure participation are largely unrelated to family background, (2) there is little evidence that parents engage in gender-specific cultural socialization, and (3) socioeconomic position and family obligations account for less than 20% of brother-sister differences in highbrow leisure participation. Our results suggest that gender differences in highbrow leisure participation originate in factors outside the family.     

The hierarchical terminology technique: a method to address terminology inconsistency

A review of prior research in the computer-supported cooperative work (CSCW) field found that the terminology and definitions used by researchers were inconsistent, with some terms being defined differently but then used interchangeably. Inconsistency in the use of terminology makes it difficult to determine what technology is being used in the research and where a research study fits into the research field. Authors in many fields describe the problem of inconsistent terminology use. A suitable method for identifying inconsistencies and structuring terminology for greater clarity of terminology use in a given research field was not identified. This paper presents a new method, the hierarchical terminology technique (HTT), which is a form of qualitative content analysis process that extends the idea of concept mapping. HTT was developed for this research problem to structure a hierarchy of terms to expose the relationship between the terms. This technique includes terminology identification, analysis and presentation to show the scope of the research field, and to present terminology and definitions to improve consistency. This technique could be used in other fields of study.     

Are family allowances and fertility-related pensions perfect substitutes?

This paper discusses alternative ways to deal with the positive externalities of having children in a pay-as-you-go pension system. Family allowances are compared to introducing a fertility-related component into the pension formula. In an endogenous labor supply setting, both instruments are shown to be equivalent if general pensions are related to previous contributions. In contrast, if general pensions are of the flat-rate type, making pensions contingent on the number of children is generally preferable to family allowances because the latter creates a larger tax load on labor supply.