Search results for: managerial cognition
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 731

Search results for: managerial cognition

641 Perception of Safety of Workers with Different Job Levels at Construction Sites

Authors: Muhammad Dawood Idrees, Arsalan Ansari

Abstract:

Construction industry is considered as one of the most dangerous industry because workers' safety is always a major concern due to extensive number of accidents, injuries, and casualties at worksites. There are various causes of accidents at construction sites, several factors are influencing on the perception of safety of workers and psychological factors are one of them. Perception of safety varies from region to region and it also varies by demographics of workers, such as gender, age, education, job level, etc. However, research on different level of workers, such as labor and managerial staff to evaluate the impact of psychological factor is limited. Objective of this research is to evaluate the effect of psychological factors with different job level of workers. An extensive literature review was conducted to find the casual relationship between psychological factors and perception of safety, and a hypothetical structure model was developed based upon literature review. A survey instrument based upon psychological factors was developed and data was obtained from several construction sites. Structure Equation Modeling (SEM) technique was adopted in order to examine the effect of psychological factors on the perception of safety of workers with different job levels of workers. The results of this analysis reveal that job security and organizational relationships are most affecting factors in labor staff, therefore job satisfaction, mental stress, and workload are dominant in managerial staff.

Keywords: accidents, job level of workers, perception of safety, structural equation modeling

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640 Manodharmam: A Scientific Methodology for Improvisation and Cognition in Carnatic Music

Authors: Raghavi Janaswamy, Saraswathi K. Vasudev

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Music is ubiquitous in human lives. Ever since the fetus hears the sound inside the mother’s womb and later upon birth, the baby experiences alluring sounds, the curiosity of learning emanates and evokes exploration. Music is an education than mere entertainment. The intricate balance between music, education, and entertainment has well been recognized by the scientific community and is being explored as a viable tool to understand and improve human cognition. There are seven basic swaras (notes) Sa, Ri, Ga, Ma, Pa, Da, and Ni in the Carnatic music system that are analogous to C, D, E, F, G, A, and B of the western system. The Carnatic music builds on the conscious use of microtones, gamakams (oscillation), and rendering styles that evolved over centuries and established its stance. The complex but erudite raga system has been designed with elaborate experiments on srutis (musical sounds) and human perception abilities. In parallel, ‘rasa’- the emotions evoked by certain srutis and hence the ragas been solidified along with the power of language in combination with the musical sounds. The Carnatic music branches out as Kalpita sangeetam (pre-composed music) and Manodharma sangeetam (improvised music). This article explores the Manodharma sangeetam and its subdivisions such as raga alapana, swara kalpana, neraval, and ragam-tanam-pallavi (RTP). The intrinsic mathematical strategies in it’s practice methods toward improvising the music have been explored in detail with concert examples. The techniques on swara weaving for swara kalpana rendering and methods on the alapana development are also discussed at length with an emphasis on the impact on the human cognitive abilities. The articulation of the outlined conscious practice methods not only helps to leave a long-lasting melodic impression on the listeners but also onsets cognitive developments.

Keywords: Carnatic, Manodharmam, music cognition, Alapana

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639 Hotel Sales Promotion Effectiveness: An Experimental Study about Promotional Fit Presence vs. Absence on Behavioral Intentions

Authors: Esra Topcuoglu, Seyhmus Baloglu

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This research investigates the effects of online hotel sales promotion fit (SP fit) on traveler purchase intention (PI) and word-of-mouth (WOM). It examines these relationships based on the need for cognition (NFC), intention to travel (TI), promotional attractiveness (PA), and demographics within resource matching theory (RMT). One factor (SP: Fit presence for monetary and nonmonetary vs. Fit absence for monetary and nonmonetary) design was employed to test the effects of SP fit on traveler behaviors. Data collection was conducted from 300 subjects through Qualtrics. One-way MANOVA was performed to test the main effects of SP fit, and PROCESS simple moderation test for the interaction effects. Results revealed promotional fit increased the effectiveness of monetary and nonmonetary sales promotions. “F&B discount card at the hotel” was the most preferred deal. Fit absence for monetary sales promotion (MSP) and fit presence for nonmonetary sales promotion (NMSP) yielded significant results. The participants were involved in their intention to travel and perceptions of promotional attractiveness to value the promotions.

Keywords: need for cognition, promotional attractiveness, sales promotion fit, travel intention

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638 Evolution of Approaches to Cost Calculation in the Conditions of the Modern Russian Economy

Authors: Elena Tkachenko, Vladimir Kokh, Alina Osipenko, Vladislav Surkov

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The modern period of development of Russian economy is fraught with a number of problems related to limitations in the use of traditional planning and financial management tools. Restrictions in the use of foreign software when performing an order of the Russian Government, on the one hand, and sanctions limiting the support of the major ERP and MRP II systems in the Russian Federation, on the other hand, entail the necessity to appeal to the basics of developing budgeting and analysis systems for industrial enterprises. Thus, cost calculation theory becomes the theoretical foundation for the development of industrial cost management systems. Based on the foregoing, it would be fair to make an assumption that the development of a working managerial accounting model on an industrial enterprise using an automated enterprise resource management system should rest upon the concept of the inevitability of alterations of business processes. On the other hand, optimized business processes make the architecture of financial analytics more transparent and permit the use of all the benefits of data cubes. The metrics and indicator slices provide online assessment of the state of key business processes at a given moment of time, which improves the quality of managerial decisions considerably. Therefore, the bilateral sanctions situation boosted the development of corporate business analytics and took industrial companies to the next level of understanding of business processes.

Keywords: cost culculation, ERP, OLAP, modern Russian economy

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637 Vertical Urban Design Guideline and Its Application to Measure Human Cognition and Emotions

Authors: Hee Sun (Sunny) Choi, Gerhard Bruyns, Wang Zhang, Sky Cheng, Saijal Sharma

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This research addresses the need for a comprehensive framework that can guide the design and assessment of multi-level public spaces and public realms and their impact on the built environment. The study aims to understand and measure the neural mechanisms involved in this process. By doing so, it can lay the foundation for vertical and volumetric urbanism and ensure consistency and excellence in the field while also supporting scientific research methods for urban design with cognitive neuroscientists. To investigate these aspects, the paper focuses on the neighborhood scale in Hong Kong, specifically examining multi-level public spaces and quasi-public spaces within both commercial and residential complexes. The researchers use predictive Artificial Intelligence (AI) as a methodology to assess and comprehend the applicability of the urban design framework for vertical and volumetric urbanism. The findings aim to identify the factors that contribute to successful public spaces within a vertical living environment, thus introducing a new typology of public spaces.

Keywords: vertical urbanism, scientific research methods, spatial cognition, urban design guideline

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636 The Impact of Corporate Governance Attributes on Dividends Payouts Policy: Evidence from the Emerging Capital Market of Jordan

Authors: Amneh Alkurdi, Yasean Tahat, Hamzeh Almuali

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Purpose: The primary objective of the present paper is to examine the impact of CG attributes, including the board size, independency, separation and managerial ownership) on firm dividend payouts policy; using a sample of 72 Jordanian listed companies for the period of 2007-2013. Methodology: The study does manually review the sample firm’s annual reports for data collection and use OLS regression to carry out this investigation. Findings: The findings indicate that CG attributes have a strong impact on dividend payouts policy. In particular, board size, independency and separation have had significant associations with dividends payouts indicating that such variables matter when determining on dividends which may mitigate the conflicts between stakeholders’ and managers’ interests. The results also indicate that managerial ownership has had no significant impact on the dividends policy suggesting that managers do not use the strength of their position to influence the dividends policy. Finally, the results show that firm size and profitability have had statistically positive associations with dividend payouts, while this was not the case for firm leverage and growth where significant and positive relationships were documented. Originality/implication: The current paper extends the extant literature in this field by investigating the impact of the board composition on dividends and provides some insights for policy makers in emerging markets.

Keywords: corporate governance, dividends payouts policy, jordan, accounting

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635 Walking in a Web of Animality: An Animality Informed Ethnography for an Inclusive Coexistence With (Other) Animals

Authors: Francesco De Giorgio

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As different groups of wild animals are moving from natural to more anthropic environments, the need to overcome the human-animal gap for ethical coexistence becomes a public concern. Ethnology and ethnography play fundamental roles in the understanding of dynamics, perspective and movement in our interaction with (other) animals. In this effort, the Animality perspective provides an essential ethical lens and quality guidance for ethnography. It deconstructs the human/animal distinction and creates an inclusive approach to society. It further transgresses the rigid lines of normalizing images in human cultures, in which individuals are easily marginalized as ‘different’. Just like labeling an animal with species-specific behavior, judging and categorizing humans according to culture-specific expectations is easier than recognizing subjectivity. A fusion of anti-speciesist ethnology and ethnography of natural and social sciences can redress the shortcomings of current practices of multispecies ethnography that largely remain within an exclusively normalized human perspective. Empirically, the paper is based on current research on wild urban animals and human movement in Genua (IT), collecting data from systematic observations in the field regarding wild boars and ethnographic data collection over a period of time (18 months) where the human involved are educated in a changing perspective of coexistence. An “animality-ethnography” starts from observing our animal movement, how much and when we move, how we intersect our movement with that of other animals cohabiting with us, how we can observe and know others by moving, and ways of walking. The research will show how (interspecies) socio-cognition implies motion and movement and animal journeys between nature and the city, but also within the cities themselves, where a web of motion becomes the basic cultural matrix for cohabiting spaces, places, and systems. Here, the term "cognition" does not refer just to the brain or mind or intelligence. Indeed, cognition has a lot to do with movement, space, motion, proprioception, and the body. The ability to be informed, not only through what you see but also through the information you get from being in tune with the motion of a shared dynamic. To be an informative presence instead of an active stimulus or passive expectation, where the latter leaves too much space for projections and interpretations. What is proposed here is an understanding of our own animal movement linked to our own animal cognition. The result of breaking down your own culturally prescribed way in ethnographic research is breaking the barrier of limited options for observation and comprehension of the Other. Walking in the same way results in seeing others in the same way, studying them through only one channel of perception, causing a one-dimensional life instead of a multidimensional web. Returning to an understanding of our Animality, our animal movement, being in tune to improve a socio-cognitive context of cohabitation, both with domestic and wild animals, both in a forest or in a metropolis, represents the challenge of the coming years, and the evolution of the next centuries, to both preserve and share cultures, beyond the boundaries of species.

Keywords: antispeciesist ethology, interspecies coexistence, socio-cognition, intersectionality, animality

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634 The Link Between Collaboration Interactions and Team Creativity Among Nursing Student Teams in Taiwan: A Moderated Mediation Model

Authors: Hsing Yuan Liu

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Background: Considerable theoretical and empirical work has identified a relationship between collaboration interactions and creativity in an organizational context. The mechanisms underlying this link, however, are not well understood in healthcare education. Objectives: The aims of this study were to explore the impact of collaboration interactions on team creativity and its underlying mechanism and to verify a moderated mediation model. Design, setting, and participants: This study utilized a cross-sectional, quantitative, descriptive design. The survey data were collected from 177 nursing students who enrolled in 18-week capstone courses of small interdisciplinary groups collaborating to design healthcare products in Taiwan during 2018 and 2019. Methods: Questionnaires assessed the nursing students' perceptions about their teams' swift trust (of cognition- and affect-based), conflicts (of task, process, and relationship), interaction behaviors (constructive controversy, helping behaviors, and spontaneous communication), and creativity. This study used descriptive statistics to compare demographics, swift trust scores, conflict scores, interaction behavior scores, and creativity scores for interdisciplinary teams. Data were analyzed using Pearson’s correlation coefficient and simple and hierarchical multiple regression models. Results: Pearson’s correlation analysis showed the cognition-based team swift trust was positively correlated with team creativity. The mediation model indicated constructive controversy fully mediated the effect of cognition-based team swift trust on student teams’ creativity. The moderated mediation model indicated that task conflict negatively moderates the mediating effect of the constructive controversy on the link between cognition-based team swift trust and team creativity. Conclusion: Our findings suggest nursing student teams’ interaction behaviors and task conflict are crucial mediating and moderated mediation variables on the relationship between collaboration interactions and team creativity, respectively. The empirical data confirms the validity of our proposed moderated mediation models of team creativity. Therefore, this study's validated moderated mediation model could provide guidance for nursing educators to improve collaboration interaction outcomes and creativity on nursing student teams.

Keywords: team swift trust, team conflict, team interaction behavior, moderated mediating effects, interdisciplinary education, nursing students

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633 Summary of the Actual Conditions of SME Management Consultants

Authors: Takao Maeda, Tomofumi Tohara, Shigeaki Mishima

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Focusing on the “SME management consultants” in Japan, this study intends (1) to clarify implications as to their self-actualization, motivation and (2) to revitalize SMEs, on which local economies depend. On the basis of these study purposes, the presenters conducted an interview survey of several SME management consultants and SME managers. This survey identified the current circumstances and challenges as follow: SME management consultants are high-level professionals who acquired very difficult national qualifications (examination pass rate 4%) to provide consultation and business analysis for SMEs. Nevertheless, only 20% of the qualified consultants run their business independently, while the rest (80%) are corporate employees as in-house consultants, the majority of whom belong to big companies. They acquired the qualification merely for the purpose of self-development. Therefore, they have few opportunities to demonstrate their expertise inside and outside their companies.On the other hand, the SMEs, which are to receive analysis and consultation from SME management consultants, constitute 99.7% of all industries, and are very important to local communities, for they sustain the economy and provide employment. SMEs used to be supported by the consultants in company management due to their scarce managerial resources compared with big companies. Nowadays, however, SMEs are regarded as the source of Japanese economic dynamism. To have the same degree of managerial skills as big companies, therefore, SMEs now need analysis and consultation by the consultants in more active ways, such as discovering and utilizing their dormant technologies. Partly because SME management consultants have not been fully utilized in Japan, the number of SMEs has been on a long-term downward trend since 1986. Utilizing expertise of the in-house consultants, who have rich experience in their big companies and deep knowledge regarding SMEs obtained through qualification, will potentially lead to revitalization of SMEs and consequently to economic growth in Japan. Through detailed analysis of the interview results, this study revealed short-term and long-term challenges regarding how to utilize SME management consultants. The most urgent issue is to study managerial approaches that will provide the consultants serving in big companies with more “opportunities to demonstrate their expertise.” The long-term issue is to enable the consultants to demonstrate their expertise in financial institutions, or financial supporter of SMEs, to examine farsighted and innovative financing strategy and criteria based on managers’ personalities and their business plans, instead of the conventional financing based on prompt fund collection.

Keywords: small and medium enterprise(SME), SME managemant consultant, self-actualization, motivation

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632 The Principle of a Thought Formation: The Biological Base for a Thought

Authors: Ludmila Vucolova

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The thought is a process that underlies consciousness and cognition and understanding its origin and processes is a longstanding goal of many academic disciplines. By integrating over twenty novel ideas and hypotheses of this theoretical proposal, we can speculate that thought is an emergent property of coded neural events, translating the electro-chemical interactions of the body with its environment—the objects of sensory stimulation, X, and Y. The latter is a self- generated feedback entity, resulting from the arbitrary pattern of the motion of a body’s motor repertory (M). A culmination of these neural events gives rise to a thought: a state of identity between an observed object X and a symbol Y. It manifests as a “state of awareness” or “state of knowing” and forms our perception of the physical world. The values of the variables of a construct—X (object), S1 (sense for the perception of X), Y (object), S2 (sense for perception of Y), and M (motor repertory that produces Y)—will specify the particular conscious percept at any given time. The proposed principle of interaction between the elements of a construct (X, Y, S1, S2, M) is universal and applies for all modes of communication (normal, deaf, blind, deaf and blind people) and for various language systems (Chinese, Italian, English, etc.). The particular arrangement of modalities of each of the three modules S1 (5 of 5), S2 (1 of 3), and M (3 of 3) defines a specific mode of communication. This multifaceted paradigm demonstrates a predetermined pattern of relationships between X, Y, and M that passes from generation to generation. The presented analysis of a cognitive experience encompasses the key elements of embodied cognition theories and unequivocally accords with the scientific interpretation of cognition as the mental action or process of acquiring knowledge and understanding through thought, experience, and the senses, and cognition means thinking and awareness. By assembling the novel ideas presented in twelve sections, we can reveal that in the invisible “chaos”, there is an order, a structure with landmarks and principles of operations and mental processes (thoughts) are physical and have a biological basis. This innovative proposal explains the phenomenon of mental imagery; give the first insight into the relationship between mental states and brain states, and support the notion that mind and body are inseparably connected. The findings of this theoretical proposal are supported by the current scientific data and are substantiated by the records of the evolution of language and human intelligence.

Keywords: agent, awareness, cognitive, element, experience, feedback, first person, imagery, language, mental, motor, object, sensory, symbol, thought

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631 Assessment of Neurodevelopmental Needs in Duchenne Muscular Dystrophy

Authors: Mathula Thangarajh

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Duchenne muscular dystrophy (DMD) is a severe form of X-linked muscular dystrophy caused by mutations in the dystrophin gene resulting in progressive skeletal muscle weakness. Boys with DMD also have significant cognitive disabilities. The intelligence quotient of boys with DMD, compared to peers, is approximately one standard deviation below average. Detailed neuropsychological testing has demonstrated that boys with DMD have a global developmental impairment, with verbal memory and visuospatial skills most significantly affected. Furthermore, the total brain volume and gray matter volume are lower in children with DMD compared to age-matched controls. These results are suggestive of a significant structural and functional compromise to the developing brain as a result of absent dystrophin protein expression. There is also some genetic evidence to suggest that mutations in the 3’ end of the DMD gene are associated with more severe neurocognitive problems. Our working hypothesis is that (i) boys with DMD do not make gains in neurodevelopmental skills compared to typically developing children and (ii) women carriers of DMD mutations may have subclinical cognitive deficits. We also hypothesize that there may be an intergenerational vulnerability of cognition, with boys of DMD-carrier mothers being more affected cognitively than boys of non-DMD-carrier mothers. The objectives of this study are: 1. Assess the neurodevelopment in boys with DMD at 4-time points and perform baseline neuroradiological assessment, 2. Assess cognition in biological mothers of DMD participants at baseline, 3. Assess possible correlation between DMD mutation and cognitive measures. This study also explores functional brain abnormalities in people with DMD by exploring how regional and global connectivity of the brain underlies executive function deficits in DMD. Such research can contribute to a better holistic understanding of the cognition alterations due to DMD and could potentially allow clinicians to create better-tailored treatment plans for the DMD population. There are four study visits for each participant (baseline, 2-4 weeks, 1 year, 18 months). At each visit, the participant completes the NIH Toolbox Cognition Battery, a validated psychometric measure that is recommended by NIH Common Data Elements for use in DMD. Visits 1, 3, and 4 also involve the administration of the BRIEF-2, ABAS-3, PROMIS/NeuroQoL, PedsQL Neuromuscular module 3.0, Draw a Clock Test, and an optional fMRI scan with the N-back matching task. We expect to enroll 52 children with DMD, 52 mothers of children with DMD, and 30 healthy control boys. This study began in 2020 during the height of the COVID-19 pandemic. Due to this, there were subsequent delays in recruitment because of travel restrictions. However, we have persevered and continued to recruit new participants for the study. We partnered with the Muscular Dystrophy Association (MDA) and helped advertise the study to interested families. Since then, we have had families from across the country contact us about their interest in the study. We plan to continue to enroll a diverse population of DMD participants to contribute toward a better understanding of Duchenne Muscular Dystrophy.

Keywords: neurology, Duchenne muscular dystrophy, muscular dystrophy, cognition, neurodevelopment, x-linked disorder, DMD, DMD gene

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630 Factors Influencing Capital Structure: Evidence from the Oil and Gas Industry of Pakistan

Authors: Muhammad Tahir, Mushtaq Muhammad

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Capital structure is one of the key decisions taken by the financial managers. This study aims to investigate the factors influencing capital structure decision in Oil and Gas industry of Pakistan using secondary data from published annual reports of listed Oil and Gas Companies of Pakistan. This study covers the time-period from 2008-2014. Capital structure can be affected by profitability, firm size, growth opportunities, dividend payout, liquidity, business risk, and ownership structure. Panel data technique with Ordinary least square (OLS) regression model has been used to find the impact of set of explanatory variables on the capital structure using the Stata. OLS regression results suggest that dividend payout, firm size and government ownership have the most significant impact on financial leverage. Dividend payout and government ownership are found to have significant negative association with financial leverage however firm size indicated positive relationship with financial leverage. Other variables having significant link with financial leverage includes growth opportunities, liquidity and business risk. Results reveal significant positive association between growth opportunities and financial leverage whereas liquidity and business risk are negatively correlated with financial leverage. Profitability and managerial ownership exhibited insignificant relationship with financial leverage. This study contributes to existing Managerial Finance literature with certain managerial implications. Academically, this research study describes the factors affecting capital structure decision of Oil and Gas Companies in Pakistan and adds latest empirical evidence to existing financial literature in Pakistan. Researchers have studies capital structure in Pakistan in general and industry at specific, nevertheless still there is limited literature on this issue. This study will be an attempt to fill this gap in the academic literature. This study has practical implication on both firm level and individual investor/ lenders level. Results of this study can be useful for investors/ lenders in making investment and lending decisions. Further, results of this study can be useful for financial managers to frame optimal capital structure keeping in consideration the factors that can affect capital structure decision as revealed by this study. These results will help financial managers to decide whether to issue stock or issue debt for future investment projects.

Keywords: capital structure, multicollinearity, ordinary least square (OLS), panel data

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629 Religious Cognition and Intergroup Bias in the Trolley Dilemma: Experimental Fieldwork in Fiji

Authors: Crystal Shackleford, Michael Pasek, Julia Smith, Jeremy Ginges

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There is extensive debate about the causal role of religion in intergroup conflict. It is commonly accepted that religious beliefs promote in-group cohesion, but religion is often believed to exacerbate inter-group conflict. Fiji is religiously diverse and has a lengthy history of ethno-religious conflict. In a preregistered field experiment using a modified version of the trolley problem dilemma, Christian and Muslim Fijians were asked, first from their own perspective, and then from their God’s perspective, whether a religious ingroup member should sacrifice their life to save five children who were ingroup or outgroup members. Almost all Muslim participants believed that the person should always sacrifice themselves to save the children. Amongst Christian participants, thinking from God’s perspective increased their likelihood of saying the children should be saved by 35% and removed a 27% gap between responses to saving ingroup versus outgroup children. These results replicate previous findings from a Palestinian sample and demonstrate, in another cross-cultural context with a history of violent conflict, that religious cognition can decrease bias and promote the application of universal moral principles.

Keywords: conflict, moral dilemma, psychology, religion, thought experiments

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628 An Analysis Study of a Participatory Design Workshop from the Perspectives of Communication Strategies and Tools

Authors: Meng-Yu Wun, Jiunde Lee

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Participatory design transfers the role of design team becoming the facilitator who manages to work collaboratively with the 'partners of innovation': users. This facilitator role not just concerns the users’ behaviors or insights under the common practice of user-centered design, it emphasizes the importance of communication experience conducted by various strategies and tools in a workshop session which could profoundly impact the quality of the co-creation process. To investigate the communication experience in the participatory design, this study proposed a qualitative research to analyze communication strategies and tools. A participatory design workshop and following in-depth interviews were carried out to explore how participants (facilitators, users) might apply different strategies and tools to enhance the communication process. The major study findings are as follows: (a) roles had influence on communication experience; facilitators’ principles and methods influenced the usage of facilitation strategies in various situations, while users put more emphasis on communication activities and goals aimed to complete the design tasks, (b) communication tools should be both fixed and changeable: participants had fixed cognition on different forms of communication tools; with the fundamental cognition, they could choose and make use of tools according to their needs, (c) the management of workshop communication should be flexible: controlling the schedule, stimulating innovations, and creating the space for conversation are crucial to facilitate in a participatory workshop.

Keywords: communication experience, facilitation, participatory design, workshop

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627 A Linguistic Relativity Appraisal of an African Drama: The Lion and The Jewel

Authors: T. O. Adekunle, R. L. Makhubu, C. N. Ngwane

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This research was designed to assess the validity of the Sapir Whorf hypothesis in relation to the linguistic and cultural notions of the Yoruba and Zulu language speakers’ via the evaluation of the culture enriched dramatic text The Lion and The Jewel by Wole Soyinka. The study queried both the hypothesis’ strong version, (language governs thought: linguistic classifications restrain and influence mental classifications); and its weak version, (linguistic classifications and their use influence thought as well as some other classes of non-linguistic activities) and their possible reliability. Participants were purposively selected and their ages ranged from 16-46 years old. The participants amounted to 38 (18 Yoruba and 20 Zulu) students of DUT who all speak both English and Zulu (Zulu participants) and English and Yoruba (Yoruba participants) and the mixed methods approach was used. Thus with the use of questionnaire and interviews the research questions were answered and the findings provided support for validity of the linguistic relativity hypothesis, languages indeed influence thought. The findings also revealed that linguistic influence on cognition is not limited to different language users alone, but also same language speakers per level of exposure to other languages and concepts.

Keywords: culture, cognition, DUT, language, linguistic relativity hypothesis, Sapir-Whorf hypothesis, The Lion and The Jewel, thought, Wole Soyinka, Yoruba, Zulu

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626 The Influence of Positive and Negative Affect on Perception and Judgement

Authors: Annamarija Paula

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Modern psychology is divided into three distinct domains: cognition, affect, and conation. Historically, psychology devalued the importance of studying the effect in order to explain human behavior as it supposedly lacked both rational thought and a scientific foundation. As a result, affect remained the least studied domain for years to come. However, the last 30 years have marked a significant change in perspective, claiming that not only is affect highly adaptive, but it also plays a crucial role in cognitive processes. Affective states have a crucial impact on human behavior, which led to fundamental advances in the study of affective states on perception and judgment. Positive affect and negative affect are distinct entities and have different effects on social information processing. In addition, emotions of the same valence are manifested in distinct and unique physiological reactions indicating that not all forms of positive or negative affect are the same or serve the same purpose. The effect plays a vital role in perception and judgments, which impacts the validity and reliability of memory retrieval. The research paper analyzes key findings from the past three decades of observational and empirical research on affective states and cognition. The paper also addresses the limitations connected to the findings and proposes suggestions for possible future research.

Keywords: memory, affect, perception, judgement, mood congruency effect

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625 The Origin and Development of Entrepreneurial Cognition: The Impact of Entrepreneurship Education on Cognitive Style and Subsequent Entrepreneurial Intention

Authors: Salma Hussein, Hadia Aziz

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Entrepreneurship plays a significant and imperative role in economic and social growth, and therefore, is stimulated and encouraged by governments and academics as a mean of creating job opportunities, innovation, and wealth. Indicative of its importance, it is essential to identify factors that encourage and promote entrepreneurial behavior. This is particularly true for developing countries where the need for entrepreneurial development is high and the resources are scarce, thus, there is a need to maximize the outcomes of investing in entrepreneurial development. Entrepreneurial education has been the center of attention and interest among researchers as it is believed to be one of the most critical factors in promoting entrepreneurship over the long run. Accordingly, the urgency to encourage entrepreneurship education and develop an enterprise culture is now a main concern in Egypt. Researchers have postulated that cognition has the potential to make a significant contribution to the study of entrepreneurship. One such contribution that future studies need to consider in entrepreneurship research is the cognitive processes that occur within the individual such as cognitive style. During the past decade, there has been an increasing interest in cognitive style among researchers and practitioners specifically in innovation and entrepreneurship field. Limited studies pay attention to study the antecedent dynamics that fuel entrepreneurial cognition to better understand its role in entrepreneurship. Moreover, while many studies were conducted on entrepreneurship education, scholars are still hesitant regarding the teachability of entrepreneurship due to the lack of clear evidence of its impact. Furthermore, the relation between cognitive style and entrepreneurial intentions, has yet to be discovered. Hence, this research aims to test the impact of entrepreneurship education on cognitive style and subsequent intention in order to evaluate whether student’s and potential entrepreneur’s cognitive styles are affected by entrepreneurial education and in turn affect their intentions. Understanding the impact of Entrepreneurship Education on ways of thinking and intention is critical for the development of effective education and training in entrepreneurship field. It is proposed that students who are exposed to entrepreneurship education programs will have a more balanced thinking style compared to those students who are not exposed. Moreover, it is hypothesized that students having a balanced cognitive style will exhibit higher levels of entrepreneurial intentions than students having an intuitive or analytical cognitive style. Finally, it is proposed that non-formal entrepreneurship education will be more positively associated with entrepreneurial intentions than will formal entrepreneurship education. The proposed methodology is a pre and post Experimental Design. The sample will include young adults, their age range from 18 till 35 years old including both students enrolled in formal entrepreneurship education programs in private universities as well as young adults who are willing to participate in a Non-Formal entrepreneurship education programs in Egypt. Attention is now given on how far individuals are analytical or intuitive in their cognitive style, to what extent it is possible to have a balanced thinking style and whether or not this can be aided by training or education. Therefore, there is an urge need for further research on entrepreneurial cognition in educational contexts.

Keywords: cognitive style, entrepreneurial intention, entrepreneurship education, experimental design

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624 Synthesis of Human Factors Theories and Industry 4.0

Authors: Andrew Couch, Nicholas Loyd, Nathan Tenhundfeld

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The rapid emergence of technology observably induces disruptive effects that carry implications for internal organizational dynamics as well as external market opportunities, strategic pressures, and threats. An examination of the historical tendencies of technology innovation shows that the body of managerial knowledge for addressing such disruption is underdeveloped. Fundamentally speaking, the impacts of innovation are unique and situationally oriented. Hence, the appropriate managerial response becomes a complex function that depends on the nature of the emerging technology, the posturing of internal organizational dynamics, the rate of technological growth, and much more. This research considers a particular case of mismanagement, the BP Texas City Refinery explosion of 2005, that carries notable discrepancies on the basis of human factors principles. Moreover, this research considers the modern technological climate (shaped by Industry 4.0 technologies) and seeks to arrive at an appropriate conceptual lens by which human factors principles and Industry 4.0 may be favorably integrated. In this manner, the careful examination of these phenomena helps to better support the sustainment of human factors principles despite the disruptive impacts that are imparted by technological innovation. In essence, human factors considerations are assessed through the application of principles that stem from usability engineering, the Swiss Cheese Model of accident causation, human-automation interaction, signal detection theory, alarm design, and other factors. Notably, this stream of research supports a broader framework in seeking to guide organizations amid the uncertainties of Industry 4.0 to capture higher levels of adoption, implementation, and transparency.

Keywords: Industry 4.0, human factors engineering, management, case study

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623 Feeling Ambivalence Towards Values

Authors: Aysheh Maslemani, Ruth Mayo, Greg Maio, Ariel Knafo-Noam

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Values are abstract ideals that serve as guiding principles in one's life. As inherently positive and desirable concepts, values are seen as motivators for actions and behaviors. However, research has largely ignored the possibility that values may elicit negative feelings despite being explicitly important to us. In the current study, we aim to examine this possibility. Four hundred participants over 18 years(M=41.6, SD=13.7, Female=178) from the UK completed a questionnaire in which they were asked to indicate their level of positive/negative feelings towards a comprehensive list of values and then report the importance of these values to them. The results support our argument by showing that people can have negative feelings towards their values and that people can feel both positive and negative emotions towards their values simultaneously, which means feeling ambivalence. We ran a mixed-effect model with ambivalence, value type, and their interaction as fixed effects, with by subject random intercept and by subject random slope for ambivalence. The results reveal that values that elicit less ambivalence predicted higher ratings for value importance. This research contributes to the field of values on multiple levels. Theoretically, it will uncover new insights about values, such as the existence of negative emotions towards them and the presence of ambivalence towards values. These findings may inspire future studies to explore the effects of ambivalence on people's well-being, behaviors, cognition, and their affect. We discuss the findings and consider their implications for understanding the social psychological mechanisms underpinning value ambivalence.

Keywords: emotion, social cognition, values., ambivalence

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622 Feeling Ambivalence Towards Yours Values

Authors: Aysheh Maslemani, Ruth Mayo, Greg Maio, Ariel Knafo-Noam

Abstract:

Values are abstract ideals that serve as guiding principles in one's life. As inherently positive and desirable concepts, values are seen as motivators for actions and behaviors. However, research has largely ignored the possibility that values may elicit negative feelings despite being explicitly important to us. In the current study we aim to examine this possibility. Four hundred participants over 18 years(M=41.6,SD=13.7,Female=178) from the UK completed a questionnaire in which they were asked to indicate their level of positive/negative feelings towards a comprehensive list of values and then report the importance of these values to them. The results support our argument by showing that people can have negative feelings towards their values and that people can feel both positive and negative emotions towards their values simultaneously, which means feeling ambivalence. We ran a mixed-effect model with ambivalence, value type, and their interaction as fixed effects, with by subject random intercept, and by subject random slope for ambivalence. The results reveal that values that elicit less ambivalence predicted higher ratings for value importance. This research contributes to the field of values on multiple levels. Theoretically, it will uncover new insights about values, such as the existence of negative emotions towards them, the presence of ambivalence towards values. These findings may inspire future studies to explore the effects of ambivalence on people's well-being, behaviors, cognition, and their affect. We discuss the findings and consider their implications for understanding the social psychological mechanisms underpinning value ambivalence.

Keywords: ambivalence, emotion, social cognition, values

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621 Cultural Cognition and Voting: Understanding Values and Perceived Risks in the Colombian Population

Authors: Andrea N. Alarcon, Julian D. Castro, Gloria C. Rojas, Paola A. Vaca, Santiago Ortiz, Gustavo Martinez, Pablo D. Lemoine

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Recently, electoral results across many countries have shown to be inconsistent with rational decision theory, which states that individuals make decisions based on maximizing benefits and reducing risks. An alternative explanation has emerged: Fear and rage-driven vote have been proved to be highly effective for political persuasion and mobilization. This phenomenon has been evident in the 2016 elections in the United States, 2006 elections in Mexico, 1998 elections in Venezuela, and 2004 elections in Bolivia. In Colombia, it has occurred recently in the 2016 plebiscite for peace and 2018 presidential elections. The aim of this study is to explain this phenomenon using cultural cognition theory, referring to the psychological predisposition individuals have to believe that its own and its peer´s behavior is correct and, therefore, beneficial to the entire society. Cultural cognition refers to the tendency of individuals to fit perceived risks, and factual beliefs into group shared values; the Cultural Cognition Worldview Scales (CCWS) measures cultural perceptions through two different dimensions: Individualism-communitarianism and hierarchy-egalitarianism. The former refers to attitudes towards social dominance based on conspicuous and static characteristics (sex, ethnicity or social class), while the latter refers to attitudes towards a social ordering in which it is expected from individuals to guarantee their own wellbeing without society´s or government´s intervention. A probabilistic national sample was obtained from different polls from the consulting and public opinion company Centro Nacional de Consultoría. Sociodemographic data was obtained along with CCWS scores, a subjective measure of left-right ideological placement and vote intention for 2019 Mayor´s elections were also included in the questionnaires. Finally, the question “In your opinion, what is the greatest risk Colombia is facing right now?” was included to identify perceived risk in the population. Preliminary results show that Colombians are highly distributed among hierarchical communitarians and egalitarian individualists (30.9% and 31.7%, respectively), and to a less extent among hierarchical individualists and egalitarian communitarians (19% and 18.4%, respectively). Males tended to be more hierarchical (p < .000) and communitarian (p=.009) than females. ANOVA´s revealed statistically significant differences between groups (quadrants) for the level of schooling, left-right ideological orientation, and stratum (p < .000 for all), and proportion differences revealed statistically significant differences for groups of age (p < .001). Differences and distributions for vote intention and perceived risks are still being processed and results are yet to be analyzed. Results show that Colombians are differentially distributed among quadrants in regard to sociodemographic data and left-right ideological orientation. These preliminary results indicate that this study may shed some light on why Colombians vote the way they do, and future qualitative data will show the fears emerging from the identified values in the CCWS and the relation this has with vote intention.

Keywords: communitarianism, cultural cognition, egalitarianism, hierarchy, individualism, perceived risks

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620 Restricted Boltzmann Machines and Deep Belief Nets for Market Basket Analysis: Statistical Performance and Managerial Implications

Authors: H. Hruschka

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This paper presents the first comparison of the performance of the restricted Boltzmann machine and the deep belief net on binary market basket data relative to binary factor analysis and the two best-known topic models, namely Dirichlet allocation and the correlated topic model. This comparison shows that the restricted Boltzmann machine and the deep belief net are superior to both binary factor analysis and topic models. Managerial implications that differ between the investigated models are treated as well. The restricted Boltzmann machine is defined as joint Boltzmann distribution of hidden variables and observed variables (purchases). It comprises one layer of observed variables and one layer of hidden variables. Note that variables of the same layer are not connected. The comparison also includes deep belief nets with three layers. The first layer is a restricted Boltzmann machine based on category purchases. Hidden variables of the first layer are used as input variables by the second-layer restricted Boltzmann machine which then generates second-layer hidden variables. Finally, in the third layer hidden variables are related to purchases. A public data set is analyzed which contains one month of real-world point-of-sale transactions in a typical local grocery outlet. It consists of 9,835 market baskets referring to 169 product categories. This data set is randomly split into two halves. One half is used for estimation, the other serves as holdout data. Each model is evaluated by the log likelihood for the holdout data. Performance of the topic models is disappointing as the holdout log likelihood of the correlated topic model – which is better than Dirichlet allocation - is lower by more than 25,000 compared to the best binary factor analysis model. On the other hand, binary factor analysis on its own is clearly surpassed by both the restricted Boltzmann machine and the deep belief net whose holdout log likelihoods are higher by more than 23,000. Overall, the deep belief net performs best. We also interpret hidden variables discovered by binary factor analysis, the restricted Boltzmann machine and the deep belief net. Hidden variables characterized by the product categories to which they are related differ strongly between these three models. To derive managerial implications we assess the effect of promoting each category on total basket size, i.e., the number of purchased product categories, due to each category's interdependence with all the other categories. The investigated models lead to very different implications as they disagree about which categories are associated with higher basket size increases due to a promotion. Of course, recommendations based on better performing models should be preferred. The impressive performance advantages of the restricted Boltzmann machine and the deep belief net suggest continuing research by appropriate extensions. To include predictors, especially marketing variables such as price, seems to be an obvious next step. It might also be feasible to take a more detailed perspective by considering purchases of brands instead of purchases of product categories.

Keywords: binary factor analysis, deep belief net, market basket analysis, restricted Boltzmann machine, topic models

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619 Language Use in Autobiographical Memory Transcripts as a Window into Attachment Style and Personality

Authors: McKenzie S. Braley, Lesley Jessiman

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If language reveals internal psychological processing, then it is also likely that language use in autobiographical memory transcripts may be used as a window into attachment style and related personality features. The current study, therefore, examined the possible associations between attachment style, negative affectivity, social inhibition, and linguistic features extracted from autobiographical memory transcripts. Young adult participants (n = 61) filled out attachment and personality questionnaires, and orally reported a relationship-related memory. Memories were audio-recorded and later transcribed verbatim. Using a computerized linguistic extraction tool, positive affect words, negative affect words, and cognition words were extracted. Spearman’s rank correlation coefficients revealed that attachment anxiety was negatively correlated with cognition words (r2 = -0.26, p = 0.047) and that negative affectivity was negatively correlated with positive affect words (r2 = -0.32, p = 0.012). The findings suggest that attachment style and personality are associated with speech styles indicative of both emotionality and depth of processing. Because attachment styles, negative affectivity, and social inhibition are associated with poor mental health outcomes, analyses of key linguistics features in autobiographical memory narratives may provide reliable screening tools for mental wellbeing.

Keywords: attachment style, autobiographical memory, language, negative affectivity, social inhibition

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618 Development and Validation of Employee Trust Scale: Factor Structure, Reliability and Validity

Authors: Chua Bee Seok, Getrude Cosmas, Jasmine Adela Mutang, Shazia Iqbal Hashmi

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The aims of this study were to determine the factor structure and psychometric properties (i.e., reliability and convergent validity) of the employees trust scale, a newly created instrument by the researchers. The employees trust scale initially contained 82 items to measure employee’s trust toward their supervisors. A sample of 818 (343 females, 449 males) employees were selected randomly from public and private organization sectors in Kota Kinabalu, Sabah, Malaysia. Their ages ranged from 19 to 67 years old with the mean of 34.55 years old. Their average tenure with their current employer was 11.2 years (s.d. = 7.5 years). The respondents were asked to complete the employees trust scale, as well as a managerial trust questionnaire from Mishra. The exploratory factor analysis on employee’s trust toward their supervisor’s extracted three factors, labeled 'trustworthiness' (32 items), 'position status' (11 items) and 'relationship' (6 items) which accounted for 62.49% of the total variance. Trustworthiness factors were re-categorized into three sub factors: competency (11 items), benevolence (8 items) and integrity (13 items). All factors and sub factors of the scales demonstrated clear reliability with internal consistency of Cronbach’s Alpha above 0.85. The convergent validity of the Scale was supported by an expected pattern of correlations (positive and significant correlation) between the score of all factors and sub factors of the scale and the score on the managerial trust questionnaire which measured the same construct. The convergent validity of employees trust scale was further supported by the significant and positive inter correlation between the factors and sub factors of the scale. The results suggest that the employees trust scale is a reliable and valid measure. However, further studies need to be carried out in other groups of sample as to further validate the Scale.

Keywords: employees trust scale, psychometric properties, trustworthiness, position status, relationship

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617 Competency Model as a Key Tool for Managing People in Organizations: Presentation of a Model

Authors: Andrea ČopíKová

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Competency Based Management is a new approach to management, which solves organization’s challenges with complexity and with the aim to find and solve organization’s problems and learn how to avoid these in future. They teach the organizations to create, apart from the state of stability – that is temporary, vital organization, which is permanently able to utilize and profit from internal and external opportunities. The aim of this paper is to propose a process of competency model design, based on which a competency model for a financial department manager in a production company will be created. Competency models are very useful tool in many personnel processes in any organization. They are used for acquiring and selection of employees, designing training and development activities, employees’ evaluation, and they can be used as a guide for a career planning and as a tool for succession planning especially for managerial positions. When creating a competency model the method AHP (Analytic Hierarchy Process) and quantitative pair-wise comparison (Saaty’s method) will be used; these methods belong among the most used methods for the determination of weights, and it is used in the AHP procedure. The introduction part of the paper consists of the research results pertaining to the use of competency model in practice and then the issue of competency and competency models is explained. The application part describes in detail proposed methodology for the creation of competency models, based on which the competency model for the position of financial department manager in a foreign manufacturing company, will be created. In the conclusion of the paper, the final competency model will be shown for above mentioned position. The competency model divides selected competencies into three groups that are managerial, interpersonal and functional. The model describes in detail individual levels of competencies, their target value (required level) and the level of importance.

Keywords: analytic hierarchy process, competency, competency model, quantitative pairwise comparison

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616 Testing Depression in Awareness Space: A Proposal to Evaluate Whether a Psychotherapeutic Method Based on Spatial Cognition and Imagination Therapy Cures Moderate Depression

Authors: Lucas Derks, Christine Beenhakker, Michiel Brandt, Gert Arts, Ruud van Langeveld

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Background: The method Depression in Awareness Space (DAS) is a psychotherapeutic intervention technique based on the principles of spatial cognition and imagination therapy with spatial components. The basic assumptions are: mental space is the primary organizing principle in the mind, and all psychological issues can be treated by first locating and by next relocating the conceptualizations involved. The most clinical experience was gathered over the last 20 years in the area of social issues (with the social panorama model). The latter work led to the conclusion that a mental object (image) gains emotional impact when it is placed more central, closer and higher in the visual field – and vice versa. Changing the locations of mental objects in space thus alters the (socio-) emotional meaning of the relationships. The experience of depression seems always associated with darkness. Psychologists tend to see the link between depression and darkness as a metaphor. However, clinical practice hints to the existence of more literal forms of darkness. Aims: The aim of the method Depression in Awareness Space is to reduce the distress of clients with depression in the clinical counseling practice, as a reliable alternative method of psychological therapy for the treatment of depression. The method Depression in Awareness Space aims at making dark areas smaller, lighter and more transparent in order to identify the problem or the cause of the depression which lies behind the darkness. It was hypothesized that the darkness is a subjective side-effect of the neurological process of repression. After reducing the dark clouds the real problem behind the depression becomes more visible, allowing the client to work on it and in that way reduce their feelings of depression. This makes repression of the issue obsolete. Results: Clients could easily get into their 'sadness' when asked to do so and finding the location of the dark zones proved pretty easy as well. In a recent pilot study with five participants with mild depressive symptoms (measured on two different scales and tested against an untreated control group with similar symptoms), the first results were also very promising. If the mental spatial approach to depression can be proven to be really effective, this would be very good news. The Society of Mental Space Psychology is now looking for sponsoring of an up scaled experiment. Conclusions: For spatial cognition and the research into spatial psychological phenomena, the discovery of dark areas can be a step forward. Beside out of pure scientific interest, it is great to know that this discovery has a clinical implication: when darkness can be connected to depression. Also, darkness seems to be more than metaphorical expression. Progress can be monitored over measurement tools that quantify the level of depressive symptoms and by reviewing the areas of darkness.

Keywords: depression, spatial cognition, spatial imagery, social panorama

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615 Behavioral Assessment of the Role of Brain 5-HT4 Receptors on the Memory and Cognitive Performance in a Rat Model of Alzheimer Disease

Authors: Siamak Shahidi, Nasrin Hashemi-Firouzi, Sara Soleimani-Asl, Alireza Komaki

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Introduction: Alzheimer's disease (AD) is a neurodegenerative disorder characterized by progressive memory and cognitive performance. Recently, an involvement of the serotonergic system and their receptors are suspected in the AD progression. In the present behavioral study, the effects of BIMU (selective 5-HT4 receptor agonist) on cognition and memory in the rat model of AD was investigated. Material and Methods: The animal model of the AD was induced by intracerebroventricular (Icv) injection of amyloid beta (Aβ) in adult male Wistar rats. Animals were divided into experimental groups included control, sham, Aβ, Aβ +BIMU groups. The treatment substances were icv injected (1 μg/μL) for thirty consecutive days. Then, novel object recognition (NOR) and passive avoidance learning (PAL) tests were applied to investigate memory and cognitive performance. Results: Aβ decrease the discrimination index of NOR test. Also, it increases the time spent in the dark compartment during PAL test, as compared with sham and control groups. In addition, compared to Aβ groups, BIMU significantly increased the discrimination index of NOR test and decreased the time spent in the dark compartment of PAL test. Conclusion: These findings suggest that 5-HT4 receptor activation prevents progression of memory and cognitive impairment in a rat model of AD.

Keywords: Alzheimer disease, cognition, memory, serotonin receptors

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614 The Non-Motor Symptoms of Filipino Patients with Parkinson’s Disease

Authors: Cherrie Mae S. Sia, Noel J. Belonguel, Jarungchai Anton S. Vatanagul

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Background: Parkinson’s disease (PD) is a chronic progressive, neurodegenerative disorder known for its motor symptoms such as bradykinesia, resting tremor, muscle rigidity, and postural instability. Patients with PD also experience non-motor symptoms (NMS) such as depression, fatigue, and sleep disturbances that are most of the time unrecognized by clinicians. This may be due to the lack of spontaneous reports from the patients or partly because of the lack of systematic questioning from the healthcare professional. There is limited data with regards to these NMS especially that of Filipino patients with PD. Objectives: This study aims to determine the non-motor symptoms of Filipino patients with Parkinson’s disease. Materials and Methods: This is a prospective, cohort study involving thirty-four patients of Filipino-descent diagnosed with PD in three out-patient clinics in Cebu City from April to September 2014. Each patient was interviewed using the Non-Motor Symptom Scale (NMSS). A Cebuano version of the NMSS was also provided for the non-English speaking patients. Interview time was approximately ten to fifteen minutes for each respondent. Results: Of the thirty-four patients with Parkinson’s disease, majority was noted to be males (N=19) and the disease was noted to be more prevalent in patients with a mean age of 62 (SD±9) years old. Hypertension (59%) and diabetes mellitus (29%) were the common co-morbidities in the study population. All patients presented more than one NMS, with insomnia (41.2%), poor memory (23.5%) and depression (14.7%) being the first non-motor symptoms to occur. Symptoms involving mood/cognition (mean=2.21), and attention/memory (mean=2.05) were noted to be the most frequent and of moderate severity. Based on the NMSS, the symptoms that were noted to be mild and often to occur were those that involved the mood/cognition (score=3.84), attention/memory (score=3.50), and sleep/fatigue (score=3.00) domains. Levodopa-Carbidopa, Ropinirole, and Pramipexole were the most frequently used medications in the study population. Conclusion: Non-motor symptoms (NMS) are common in patients with Parkinson’s disease (PD). They appear at the time of diagnosis of PD or even before the motor symptoms manifest. The earliest non-motor symptoms to occur are insomnia, poor memory, and depression. Those pertaining to mood/cognition and attention/memory are the most frequent NMS and they are of moderate severity. Identifying these NMS by doing a questionnaire-guided interview such as the Non-Motor Symptom Scale (NMSS) before they can become more severe and affect the patient’s quality of life is a must for every clinician caring for a PD patient. Early treatment and control of these NMS can then be given, hence, improving the patient’s outcome and prognosis.

Keywords: non motor symptoms, Parkinson's Disease, insomnia, depression

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613 Earnings Management and Tone Management: Evidence from the UK

Authors: Salah Kayed Kayed, Jessica Hong Yang

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This study investigates, whether earnings management in the audited financial statements is associated with tone management in the narrative sections of the annual report in the UK. Earnings management and narrative disclosure are communication strategies used from managers to communicate with investors or other users. Because earnings management and narrative disclosure stem from managers, they can exploit this by doing manipulation in their earnings, and simultaneously disclosing qualitative text (narrative information) in their reports as a tone of words, which will affect users’ perception, and hence users will be misinformed. The association between earnings and tone management can be explained by the self-serving, through cognitive reference points, theory. The sample period lasts from 2010 to 2015, and the sample comprises all non-financial firms that consider under FTSE 350 in any year during the sample period. A list of words from previous research is used to measure the tone in the narrative sections of the annual report. Because this study focuses on the managerial strategic choice and the subjective issues that come from management, it uses the abnormal tone to capture the managerial discretion on tone, and a number of different discretionary accruals proxies to measure earnings management, where accruals management is considered as a manipulation tool from managers to change the users' perception. This research is motivated to fulfil the literature gap by examining the association between earnings and tone management. Moreover, if firms that apply earnings management use tone management to mislead investors, it is beneficial for investors, policy makers, standard setters, or other users to know whether there is an association between earnings management and tone management. Clearly, we believe that this study is fundamental in the accounting context, where it evaluates the communication strategies that are used in firms' financial reports. Consistent with prior research, it is expected that tone management is positively associated with earnings management. This means that firms that use earnings management have incentives to manipulate in their narrative disclosure through tone of words, to reflect a good perception for users, which will conceal the earnings management techniques used in their reporting.

Keywords: earnings management, FTSE 350, narrative disclosure, tone management

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612 An In Situ Exploration of Practising Rugby Coaches’ Cognitions, Higher Psychological Functions and Actions Using Think Aloud Protocol

Authors: Simon Quick, John Lyle

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Psychology-based research has been a characteristic of empirical enquiry in sport coaching for over fifty years and cognitive function is widely accepted as a fundamental component of sport coaching expertise. Within the academic literature, much empirical research on coaches’ cognitions has tended to adopt retrospective approaches, such as post-session interviews or stimulated recall, thus capturing coaches’ cognitions after the incident, training session or competition. Such methods are prone to a variety of issues, including memory decay and the reordering of accounts. The aim of this research was to overcome the limitations that exist with retrospective approaches and, rather, to capture coaching cognitions in situ using Think Aloud Protocol. Data that were captured was broken down into meaning units and analysed using a Thematic Analysis. Situated in the practice of 6 experienced rugby coaches, findings revealed that Think Aloud Protocol generated rich data, although problematic in a site of enquiry confounded by multiple social interactions and requiring coaches to provide frequent instruction and feedback. The resultant interaction between cognition and action is conceptualised by the tentative offering of a model that situates these elements in conjunction with cognitive triggers and thresholds. The implications of these findings can help academics and coaches to understand the dynamic relationship between types of coaching cognitions and the complexity of the coaching environment.

Keywords: sports coaching, Psychology, Pedagogy, cognition

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