Implementation and Results of Hypothesis Testing from the C
Hypothesis and research question:假设和研究的问题
The rationale or sources of hypothesis
From the researchers own experiences. From previous research studies. From theoretical propositions. This is the
Example: there is a positive relationship between patient perception of pain control and (a) complaints of pain and (b) requests for pain medication.
Classifications of hypothesis
Simple or complex: A Simple hypothesis: concerns the
relationship between one independent and one dependent variable (bivariate study). In experimental studies the independent variable may be considered the cause, and the dependent variable may be considered as the effect. Example: there is a negative relationship between denial and reports of anxiety among post myocardial infarction patients.
Hypothesis and research question
政府行政管理理论的双语
政府行政管理理论的双语Government administration management theory导论Introduction政府行政管理理论是指研究政府行政管理的一系列原则、观点和概念的理论体系,旨在指导政府行政管理实践,提高政府行政管理效率和效果。
政府行政管理理论的形成和发展离不开政治、经济、社会和文化等方面的影响,同时也受到了国际上行政管理经验的影响。
在全球化的今天,政府行政管理理论的研究和实践愈发重要,不仅对于提高政府行政管理效能有着重要意义,也对于推动国家治理体系和治理能力现代化具有重要意义。
Government administration management theory refers to the theoretical system of studying the principles, viewpoints, and concepts of government administration management, aiming to guide the practice of government administration management and improve the efficiency and effectiveness of government administration management. The formation and development of government administration management theory cannot be separated from the influences of politics, economy, society, and culture, and it has also been influenced by international administrative management experience. In today's globalization, the research and practice of government administration management theory are becoming more important, not only for improving the efficiency of government administration management but also for promoting the modernization of national governance system and governance capacity.伴随着政府职能的拓展与转变,政府行政管理理论也在不断发展变革,在这一进程中,许多理论和观点不断涌现。
凯捷咨询-解决问题的方法与假设(1)
Fine, but IWIK H2 do this...
Consulting Skills Workshop
Why problem definition matters
“If you don’t know where
you are going, any road will take you there.”
“x is an opportunity
...”
What do you think causes the issue?
What are the key drivers of the process?
“…due to...”
What is the impact of the issue?
How can we tell there is an opportunity? Why do we care?
Structured Problem Solving & Hypothesis Generation
Goals of this module
Lay out a systematic approach to solving business problems –“Structured Problem Solving ”
Find Insights
Develop Conclusions and
Make Recommendations
to Implement
What are the questions keeping you awake at night?
Statements that provide direction and structure for the analysis
hypotheses
hypothesesHypothesesIntroductionIn the world of scientific research, hypotheses play a critical role in the formulation of experiments and studies. A hypothesis is a statement or assumption that is made based on limited evidence or observations and serves as a starting point for further investigation. This document aims to explore the concept of hypotheses, their importance, and how they are formulated and tested in various scientific disciplines.What is a Hypothesis?A hypothesis is a proposed explanation or prediction for a phenomenon or a question that can be tested. It is an essential element of the scientific method and is used to guide research and experiments. Hypotheses are usually based on existing knowledge, previous observations, or theories, and serve as an attempt to explain or predict a particular phenomena.Formulating a HypothesisThe process of formulating a hypothesis requires careful consideration of the existing knowledge and evidence. To develop a hypothesis, researchers typically follow a few key steps:1. Identify the research question: The first step in formulatinga hypothesis is to clearly identify the research question or problem that needs to be addressed. This question should be specific and focused to provide a clear direction for the research.2. Review existing knowledge: Once the research question is identified, it is important to review the existing knowledge and literature related to the topic. This helps in understanding previous findings and theories that can inform the formulation of a hypothesis.3. Generate possible explanations: Based on the existing knowledge, researchers generate possible explanations or predictions for the research question. These explanations are known as hypotheses and should be testable and falsifiable.4. Refine the hypothesis: After generating the initial hypotheses, researchers refine and narrow down the options to develop a more focused and specific hypothesis. This is done by considering factors such as feasibility, relevance, and available resources.Testing a HypothesisOnce a hypothesis is formulated, it needs to be tested through experimentation or observation. The process of testing a hypothesis involves the following steps:1. Design the experiment: The researcher designs an experiment or study that will allow them to collect data and test the hypothesis. The design of the experiment should be carefully planned to ensure that it provides valid and reliable results.2. Collect and analyze data: During the experiment, data is collected and analyzed to determine whether the results support or refute the hypothesis. Statistical analysis is often used to evaluate the significance of the findings and to draw meaningful conclusions.3. Draw conclusions: Based on the analysis of the data, the researcher draws conclusions about the hypothesis. If the results support the hypothesis, it is considered to be validated. On the other hand, if the results contradict the hypothesis, it may be necessary to revise the hypothesis or develop new ones for further investigation.Importance of Hypotheses in Scientific ResearchHypotheses are a fundamental aspect of scientific research for several reasons:1. Guiding research: Hypotheses provide a clear direction for research, allowing researchers to focus their efforts on specific questions or problems. They help in organizing the research process and ensuring that it is purposeful and systematic.2. Promoting objectivity: Hypotheses help in maintaining objectivity in scientific research by providing a framework for testing and evaluating ideas. They prevent bias and ensure that the research is based on evidence and logic rather than personal opinions or beliefs.3. Advancing knowledge: By formulating hypotheses and testing them through rigorous experimentation, researchers contribute to the advancement of knowledge in their respective fields. Hypotheses that are supported by evidence can lead to new discoveries and insights.4. Identifying limitations: Hypotheses allow researchers to identify and address the limitations of existing knowledge and theories. They highlight the gaps in understanding and provide opportunities for further investigation and refinement of theories.ConclusionHypotheses are a critical component of scientific research. They provide a starting point for investigation, guide research efforts, and contribute to the advancement of knowledge. By formulating and testing hypotheses, researchers can better understand the world around us and make meaningful contributions to their respective fields.。
2023年江苏省扬州市中考英语真题
扬州市2023年初中毕业、升学统一考试英语试题说明:1. 本试卷共8页,包含选择题(第1题~第45题,共45题)、非选择题(第46题~第76题,共31题)两部分。
满分120分,考试时间为100分钟。
考试结束后,请将本试卷和答题卡一并交回。
2. 答题前,考生务必将本人的姓名、准考证号填写在答题卡相应的位置上,同时务必在试卷的装订线内将本人的姓名、准考证号、毕业学校填写好,在试卷第4页的右下角填写好座位号。
3. 所有的试题都必须在专用的“答题卡”上作答,选择题用2B铅笔作答、非选择题在指定位置用0.5毫米黑色水笔作答。
在试卷或草稿纸上答题无效。
一、单项选择(共15小题;每小题1分,计15分)在下列各题A、B、C、D四个选项中选择一个能填入题干空白处的最佳答案。
1. Yangzhou is ________ city full of ________ history, culture and mouthwatering food.A. the; aB. a; aC. the; theD. a; /2. The children have painted since ________ could first pick up a brush.A. theyB. themC. theirD. themselves3. Slow cooking seems to hold the taste of the meat much ________.A. goodB. wellC. betterD. best4. Everyone will have to get out of their houses ________ meet their neighbours.A. andB. butC. orD. so5. I ________ China for three months and this is the first time I’ve tried on hanfu.A. have gone toB. have been toC. have arrived inD. have been in6. Science is my favourite subject, so I have prepared ________ the STEAM Club.A. joinB. joiningC. to joinD. to joining7. Paper cut-outs of “double happiness” are often ________ in the married couple’s home to bring good wishes.A. put backB. put upC. put onD. put off8. —What places of interest are there in Yangzhou?—I recommend the Slender West Lake. A boat tour is a wonderful ________!A. movementB. attractionC. experienceD. research9. We need to tell people to just do one small thing well ________ 100 things poorly.A. as well asB. instead ofC. according toD. because of10. While everyone ________ the comics page, I picked up a copy to see what was so funny.A. is laughing atB. laughed atC. laughs atD. was laughing at11. —I like your teapot. It has a very funny but interesting shape.—Thank you. It’s a work of art, but it is also ________ for tea making.A. naturalB. practicalC. equalD. general12. Sand turns to glass when it ________ by lightning.A. hitsB. is hitC. is hittingD. will be hit13. We don’t ________ much from the kids because they can’t understand the value of this work.A. expressB. excuseC. expectD. explain14. —I’m wondering ________ at a low price.—You can book one through our official APP.A. how I can buy the air ticketB. how can I buy the air ticketC. when I can buy the air ticketD. when can I buy the air ticket15. —I’ve made little progress in my maths, Li Ming. I’m really worried.—________, Liu Mei. It takes time.A. Sounds goodB. Don’t mention itC. That’s a good ideaD. Don’t worry二、完形填空(共15小题;每小题1分,计15分)阅读下面短文, 从文后各题所给的A、B、C、D四个选项中选出一个最佳答案。
hypothesis testing assumptions
hypothesis testing assumptions Hypothesis Testing Assumptions: Understanding the Importance in Statistical AnalysisIntroduction:In the field of statistics, hypothesis testing plays a vital role in decision-making and drawing meaningful conclusions from data. Whether it is in scientific research, business analytics, or any other domain where data-driven decisions are crucial, hypothesis testing allows analysts to evaluate the validity of a claim or hypothesis. However, before engaging in hypothesis testing, it is essential to understand and meet certain assumptions to ensure the accuracy and reliability of the results obtained. This article aims to explore these assumptions step by step and highlight their significance in statistical analysis.Step 1: Formulating a HypothesisHypothesis testing starts with formulating a null hypothesis (H0) and an alternative hypothesis (Ha). The null hypothesis represents the claim that needs to be tested and is assumed to be true in the absence of evidence. On the other hand, the alternative hypothesis suggests the presence of a statistically significant effect orrelationship. The assumptions discussed further in this article play a crucial role in determining the validity of the statistical tests applied to either accept or reject the null hypothesis.Step 2: Randomness and IndependenceOne of the fundamental assumptions in hypothesis testing is that the data being analyzed should be collected randomly and independently. Random sampling ensures that the observations are obtained without any bias and are representative of the broader population. Independence ensures that the measurements or observations are not affected or influenced by each other. Violating these assumptions can lead to incorrect conclusions and compromised statistical analysis.Step 3: Normality AssumptionThe normality assumption states that the distribution of the data should follow a normal distribution. This assumption is necessary for many parametric statistical tests, such as t-tests and analysis of variance (ANOVA). Assessing the normality of the data can be done through visual inspection of histograms and the use of statistical tests, such as the Shapiro-Wilk test or the Kolmogorov-Smirnov test. If the data does not follow a normal distribution,transformation techniques or non-parametric tests may be considered.Step 4: Homogeneity of VarianceAnother important assumption in hypothesis testing is the homogeneity of variance. Homogeneity of variance implies that the variance of the dependent variable should be approximately equal across the levels of the independent variable(s). Violation of this assumption can affect the reliability of statistical tests, such as the t-test or ANOVA. Techniques, like Levene's test or the Bartlett's test, can be employed to assess the homogeneity of variance. If heterogeneity is detected, alternative tests, such as Welch's t-test or the Kruskal-Wallis test, may be used.Step 5: Independence of ObservationsIn hypothesis testing, independence of observations assumes that each observation in the sample is independent of one another. This assumption is crucial for ensuring the validity of statistical tests, as dependence between observations can lead to inflated Type I error rates. In cases where there is a violation of independence assumptions, techniques like cluster analysis or repeated measures analysis can be used.Step 6: Absence of OutliersOutliers are extreme or unusual observations that significantly differ from the rest of the dataset. It is important to identify and address outliers, as they can influence the results of hypothesis tests. Outliers can be detected through visual inspection of data plots or using statistical techniques like the z-score or the boxplot method. Once identified, outliers can be excluded from the analysis or robust statistical methods can be employed to account for their presence.Conclusion:Understanding and meeting the assumptions underlying hypothesis testing is critical to ensure the accuracy and reliability of statistical analysis. Randomness and independence, normality assumption, homogeneity of variance, independence of observations, and absence of outliers form the foundational assumptions necessary for conducting valid hypothesis tests. Violations of these assumptions can lead to erroneous conclusions and compromise the integrity of the analysis. By adhering to theseassumptions, analysts can confidently apply statistical tests, make informed decisions, and contribute to the advancement of knowledge in their respective fields.。
Hypothesis and research question假设和研究的问题
Note : remember that hypothesis are not required if only one variable is being examined.
11.Null and research hypothesis Null hypothesis (Ho)= Statistical hypothesis; predict that no relationship exists between variables. Research hypothesis(H1)= Alternative hypothesis; state the expected relationship between variables.
The rationale or sources of hypothesis
From the researchers own experiences. From previous research studies. From theoretical propositions. This is the most important source of a hypothesis. This process of a hypothesis derivation involves deductive reasoning. A propositional statement is isolated from the study frame work and empirically tested.
111. Non-directional and directional research hypothesis
Non directional hypothesis: the direction of the relationship is not presented. Directional : the direction of the relationship is present. It should contain a predictive terms such as more than, greater than, decrease in, or positive correlation. It is the preferred type for nursing research studies. e.g. Anxiety levels are lower for preoperative hysterectomy patients who have practiced relaxation exercises than for preoperative hysterectomy patients who have not practiced relaxation exercises .
一项科学实验英语作文
A scientific experiment is an investigative procedure that aims to test a hypothesis and explore the principles governing the natural world.Heres a detailed account of a typical scientific experiment,written in English:1.Introduction:The experiment begins with a clear statement of the problem or question that needs to be addressed.This is often followed by a brief literature review to establish the context and significance of the research.2.Hypothesis:Based on existing knowledge and observations,a hypothesis is formulated. This is a testable statement that predicts the outcome of the experiment.3.Materials and Methods:This section outlines the specific materials needed for the experiment and the stepbystep procedure that will be followed.It is crucial for the success of the experiment that the methods are detailed and replicable.4.Safety Precautions:Before starting the experiment,it is important to consider and communicate any safety precautions necessary to protect the experimenter and the environment.5.Experimental Procedure:The actual steps of the experiment are carried out as described in the materials and methods section.This may involve setting up equipment, preparing samples,and conducting trials.6.Data Collection:Throughout the experiment,data is collected.This could be in the form of measurements,observations,or recordings.It is essential to record data accurately and systematically.7.Analysis:Once the data is collected,it is analyzed to determine if it supports or refutes the hypothesis.This may involve statistical analysis,graphical representation,or qualitative interpretation.8.Results:The findings of the experiment are presented in this section.The results should be objective and based solely on the data collected.9.Discussion:This section interprets the results in the context of the original hypothesis and the broader field of study.It discusses the implications of the findings,any anomalies, and potential sources of error.10.Conclusion:The experiment concludes with a summary of the findings and their significance.It may also suggest areas for further research or improvements to theexperimental design.11.References:Any sources of information,such as scientific articles or textbooks,that were referenced during the experiment are cited in this section.12.Appendices:Additional materials,such as raw data,detailed methodological descriptions,or supplementary figures,can be included in the appendices.An example of a scientific experiment could be investigating the effects of different light conditions on plant growth.The hypothesis might be that plants grow faster under higher light intensity.The experiment would involve growing plants under varying light conditions and measuring their growth over a set period.The results would then be analyzed to see if they support the hypothesis.Remember,the key to a successful scientific experiment is careful planning,precise execution,and thorough analysis of the results.。
学术论文写作考试题精选全文完整版
可编辑修改精选全文完整版学术论文写作考试题1.What is term paper?In the university grade stage. It is usually accomplished under the guidance of experience teachers to gain the final credit.2.Define the readability of thesis.The text is smoothly, simple, clear chart, well-organized order and brief conclusion. 3.What are the principles and methods of selecting a subject of study?Focused up-to-date under control4.How is the first-hand source distinguished from the second-hand source?F is original opinions S is the original view reviews and comments5.What are the 4 kinds of note in the subject selection?Summary Paraphrase Direct Quotation Comment6.What are the two main kinds of outline? In what subjects do they cater to respectively?Mixed outline: used in humanities and social sciencesNumerical outline: used in science7.Give reasons of submitting a research proposalFirst, you have a good topic.Second, you have the ability to complete the paper.Third, you have a feasible research plan.8.How many components are there in the research proposal? What are they? Title Introduction Literature review Method Result Discussion Preliminary bibliography9.What is the use of literature review?Understand the background.Familiar the problemsHave a ability of preminary assessment and comprehensive the literature.10.What is abstract?Abstract is a concise and comprehensive summary or conclusion.11.What are the main components of abstract?Objective or purpose Process and methods Results Conclusion12.What is the use of conclusion in the thesis?It emphasized the most important ideas or conclusion clearly in this paper.13.What parties is the acknowledgment usually addressed to?For the tutor and teachers who give suggestion, help and support.For the sponsorFor the company or person which provide the dataFor other friends14.Specify MLA formatIt is widely used in the field of literature, history and so on.Pay attention in the original of the Reference.15.Specify Chicago formatThe subject of general format, used for books, magazines and so on.Divided into the humanities style and the author data system.16.Define footnotes.Also called the note at the end of the page. Appeared in the bottom of every page. 17.Define end-notes.Also called Concentrated note or end-notes appear in thetext.18.M:monographA: choose an article from the proceedings.J: academic journalD: academic dissertationR: research reportC: collected papersN: newspaper article19.Tell briefly about the distinctions between thesis and dissertation.Dissertation defined as a long essay that you do as part of a degree or other qualification. It refers to B.AThesis defined as a long piece of writing, based on your own ideas and research, that you do as part of a university degree. It refers to Ph.D.20.What are the general features of the thesis title?As much as possible use nouns, prep, general phrase and so on.The title can be used to express an Non-statement sentence.The first letter of the notional word in the title should be capital.Be cautious using abbreviations and try not to use punctuation marks.Remove unnecessary articles and extra descriptive words.21.What is the introduction of the research proposal concerned with?Research question Rationale Method FindingsDesign sample instruments22.How is abstract defined to American national standards institute?It is a concise summary of your work.Abstract should state the objectives of the project describe the methods used, summarize the significant findings and state the implications of the findings.23.How is thesis statement understood?It usually at the final part of the introduction in order that the readers could understood the central idea as quickly as possible. It is the point of view and attitude of the statement.1. Have a brief comment upon the study of ESPSpecial use English also called English for specific purpose. It includes tourism English, finance English, medical English, business English, engineering English, etc. In the 1960s, ESP is divided into scientific English, business English and social sciences, each branch can be divided into professional English and academic English.2. What is the research methods of literature?The external research : from society, history, age, environment and so on relationship to study.The internal research: from the works of rhyme, text, images, symbols and specific level to composed the text.3.Have a brief comment upon the study of interpretation.At present, people in the academia mainly focus on these topics, such as interpreting training, interpreting practices and so on. According to its mean of transfer, interpretation can be divided for simultaneous interpretation, consecutive interpretation, whispering interpretation; According to different occasions and interpretation, it can be divided into the meeting interpretation, contact interpretation, media interpretation,etc.4.What is the analytic method in the study of linguistics?In linguistics, analytic method means to make some analysisand decomposition on the various elements of a language according to different research purposes and requirements, and to separate them from the interconnected entirety respectively and extract general and special method.5.In what respects is phonetics studies in the current research?Study on the phonology remains to be further studied, such as Chinese language learning and English phonology, phonological number is still worth discussing. Comparative study of phonology is worth advocating. The combination of researching and teaching for phonetics is also a major focus of current research.6. What is the deductive in linguistics?Deduction is the method to deduce from the general to the special, namely from the general principles of known to conclusions about the individual objects. he deductive method is also known as the study of testing hypothesis.1.What is term paper?2.Define the readability of thesis.3.What are the principles and methods of selecting a subject of study?4.How is the first-hand source distinguished from the second-hand source?5.What are the 4 kinds of note in the subject selection?6.What are the two main kinds of outline? In what subjects do they cater to respectively?7.Give reasons of submitting a research proposal8.How many components are there in the research proposal? What are they?9.What is the use of literature review?10.What is abstract?11.What are the main components of abstract?12.What is the use of conclusion in the thesis?13.What parties is the acknowledgment usually addressed to?14.Specify MLA format15.Specify Chicago format16.Define footnotes.17.Define end-notes.18.Tell briefly about the distinctions between thesis and dissertation.19.What are the general features of the thesis title?20.What is the introduction of the research proposal concerned with?21.How is abstract defined to American national standards institute?22.How is thesis statement understood?。
证实了该机制的推论
证实了该机制的推论英文回答:The proposed mechanism was validated by testing several hypotheses:1. Hypothesis 1: The mechanism should be able to generate novel and diverse molecules.2. Hypothesis 2: The mechanism should be able to generate molecules with desired properties.3. Hypothesis 3: The mechanism should be efficient and scalable.To test these hypotheses, the mechanism was evaluated on a variety of tasks, including:Task 1: Generating novel and diverse molecules for a given target.Task 2: Generating molecules with desired properties, such as activity against a specific target.Task 3: Evaluating the efficiency and scalability of the mechanism.The results of these experiments showed that the mechanism was able to successfully generate novel and diverse molecules for a given target. The mechanism was also able to generate molecules with desired properties, such as activity against a specific target. Finally, the mechanism was found to be efficient and scalable, making it a promising tool for drug discovery.中文回答:该机制通过检验以下几个假设得到验证:1. 假设 1,该机制应该能够生成新颖且多样化的分子。
Hypothesis_Testing(统计学假设检验)
2. Next, we obtain a random sample from the population. For example,
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Statistics for Business (ENV)
Chapter 9
INTRODUCTION TO HYPOTHESIS TESTING
1
Hypothesis Testing
9.1
9.2 9.3
Null and Alternative Hypotheses and Errors in Testing z Tests about a Population with known s t Tests about a Population with unknown s
2
Hypothesis testing-1
Researchers usually collect data from a sample and then use the sample data to help answer questions about the population. Hypothesis testing is an inferential statistical process that uses limited information from the sample data as to reach a general conclusion about the population.
authentic leadership psychology safety
Authentic Leadership and Whistleblowing:Mediating Roles of Psychological Safety and Personal IdentificationSheng-min Liu •Jian-qiao Liao •Hongguo WeiReceived:26July 2013/Accepted:22June 2014/Published online:8January 2015ÓSpringer Science+Business Media Dordrecht 2015Abstract The issues of organizational wrongdoing dam-age organizational performance and limit the development of organizations.Although organizational members may know the wrongdoing and have the opportunity to blow the whistle,they would keep silent because of the interpersonal risks.However,leaders can play an important role in shaping employee whistleblowing.This study focuses on discovering the mechanisms of how authentic leaders influence employee whistleblowing with a sample from China.Results demonstrate that authentic leadership is positively related to internal whistleblowing.Team psy-chological safety partly mediates the relationship between authentic leadership and internal whistleblowing.Personal identification partly mediates the relationship between authentic leadership and internal whistleblowing.The study contributes to the extant theory by filling the gap between leadership and whistleblowing.Keywords Internal whistleblowing ÁAuthenticleadership ÁPsychological safety ÁPersonal identificationIntroductionIncidences of organizational wrongdoing increase the chance of crises in business field.75%of employees have been reported doing wrongdoing such as vandalism,absenteeism,damage,and so on (Robinson and Bennett 1995),meanwhile 95%of listed companies detect some deviant behaviors inside the organizations (Henle et al.2005).One way to detect workplace deviance is whistle-blowing.Whistleblowing was first presented as an ethical issue over 20years ago (Miceli and Near 1988).The existing literature has not probed whistleblowing from the perspective of organizational leader,either in the format of external or internal.External whistleblowing makes it so easy to expose the wrongdoing to the public that the image of the companies would be damaged,which is detrimental to the organizational development.Thus,external whis-tleblowing is often not encouraged by organizational leaders.As wrongdoing increases in the workplace,whistle-blowing turns out to be more valuable for the organization (Callahan and Dworkin 2000),including reducing the loss of company property,revealing fraud,exposing corruption,and protecting public interests.One-third of the deviant behaviors are disclosed directly or indirectly by whistle-blowers (Sweeney 2008).Some individuals view whistle-blowers as heroes who defend ethical values such as environmental protection and food safety.Given the posi-tive impacts,whistleblowing is encouraged by organiza-tions to some extent.However,others consider whistleblowers as traitors (Rothschild and Miethe 1999)because they believe that wrongdoing should be rectified only by the organizations and they fear that the disclosure through whistleblowing is against the confidentiality (Nayir and Herzig 2012).Thus,whistleblowers suffer the risk ofS.LiuBusiness School,University of Shanghai for Science and Technology,Jungong Road 516,Shanghai 200093,China e-mail:lsm19801222@J.Liao (&)School of Management,Huazhong University of Science and Technology,Luoyu Road 1037,Wuhan 430074,China e-mail:Jimliao@H.WeiDepartment of Organizational Behavior,Weatherhead School of Management,Case Western Reserve University,10900Euclid Avenue,Cleveland,OH 44106,USA e-mail:hongguo.wei@J Bus Ethics (2015)131:107–119DOI 10.1007/s10551-014-2271-zbeing considered as traitors by co-workers and other employers.Building appropriate whistleblowing policy promotes trust but this effect is limited if leaders‘‘don’t reinforce ethical behavior’’(Lewis2011).The positive leadership may play a critical role in promoting whistleblowing as it does with the voice of conscience(Nayir and Herzig2012) and ethical pro-social behavior.For instance,studies have found that both transformational and ethical leadership can predict whistleblowing attitude and behavior(Bhal and Dadhich2011;Caillier2013a,b).By integrating theories of transformational leadership and ethical leadership, Avolio et al.(2004)built the theory of authentic leadership to illustrate how a leader could cope with ethics crisis emerging in the uncertain and changing environment such as the Enron event.Although some literature have explored the antecedents of internal whistleblowing,they mainly focused on the values,attitude,and subjective norm of whistleblowers(Miceli and Near1988;Nayir and Herzig 2012;Park and Blenkinsopp2009),there thus have been rare insights in terms of how an authentic leader leads and manages employees’internal pared to other leadership styles,authentic leaders act to capture positive self-development following the internalized moral values and thus tends to win strong trust of followers (Clapp-Smith et al.2009;Walumbwa et al.2008). Employees who trust leaders are more likely to report the wrongdoing to their leaders or organizations than those who do not(Berry2004).Further,Hannah et al.(2011) suggest that authentic leadership can encourage ethical pro-social behavior.Thus,we suggest that authentic leadership would play a positive role in stimulating employee internal whistleblowing.Authentic leadership includes four dimensions such as self-awareness,balanced processing,relational transpar-ency,and internalized moral perspective(Avolio et al. 2004;Luthans et al.2005;Walumbwa et al.2008).For authentic leaders,self-awareness is defined as the extent to which leaders are aware of their strengths,weakness,and motivation,as well as discerning how employees recognize their leadership.Balanced processing means soliciting opinions that even challenge leaders’authority.Relational transparency refers to exposing oneself,such as publicly expressing and sharing thoughts,perceptions,and infor-mation.Internalized moral perspective shows that leaders’behaviors are guided by their internal moral values and beliefs rather than by external pressures such as organiza-tional corruption or threats from peers.In this current study,authentic leadership is used to explain how authentic leaders influence followers’internal whistleblowing at multi-level.Debates about the preferred form of whistleblowing by employees have been lasted for a while(Park et al.2008).The majority infers that whis-tleblowers prefer to blow internal whistle than external whistleblowing when the internal whistleblowing mecha-nisms function normally(Nayir and Herzig2012).In addition,the level of analysis is critical to discern employee behavior and explain the relationship between leadership and employee behavior(Rousseau1985).Thus, this study examines internal whistleblowing at multi-level. Another reason to look at the whistleblowing is this behavior seems much easier for employees at the collective level.Literature indicates that in many companies,even with an open channel for blowing the whistle,20% employees are afraid to report wrongdoing individually (Clemmons2007).We anticipate that team psychological safety would exhibit risk-spreading in group promoting effect(Fishbein1975),which is convenient to expose the issue of organization corruption.Finally,we collected data in the Chinese context.Nayir and Herzig suggest that cultural value orientations play a significant role in whistleblowing(Nayir and Herzig2012). The extant literature mainly focuses on the cultural con-texts in Europe and the US;few studies about the whis-tleblowing in non-Western countries have been published (Miceli et al.2009).Furthermore,in the vertical collec-tivistic culture of China(Chen et al.1997;Triandis and Gelfand1998),employees view leaders’expectation as the standard of the work group.Therefore,leaders in Chinese organizations may play significant roles in employee whistleblowing.Our theoretical model was built based on the above explanation(see Fig.1).Authentic leadership impacts employee behaviors at multi-levels(Avolio and Gardner 2005).Thus,we propose a multi-level model to explore how authentic leadership influences employee whistle-blowing via extensive psychological mechanisms.Specif-ically,at the group level,authentic leadership might build a climate as team psychological safety;at the individual level,it might enhance the level of personal identification. Team psychological safety,which minimizes fears about personal risks,can reduce the avoidance motive for whis-tleblowing.Personal identification with authentic leaders can improve one’s intrinsic motivation to approach whis-tleblowing behaviors.The contribution of this study lies in twofold.First,this research bridges the gap between authentic leadership theory and whistleblowing theory.Through testing the multi-level psychological mechanism,this research explores the antecedents of workplace whistleblowing from leadership perspective.Second,authentic leadership is still at the early stage of construct development.This study provides some empirical evidence to testify the predictive and nomological validity of this construct.108S.Liu et al.Theory Background and Hypotheses WhistleblowingWhistleblowing is defined as‘‘the disclosure by organiza-tion members(former or current)of illegal,immoral or illegitimate practices under the control of their employers, to persons or organizations that may be able to effect action’’(Near and Miceli1985).According to the different objects,whistleblowing is divided into external whistle-blowing(blowing the whistle to the authorities or the public outside of the organization)and internal whistle-blowing(blowing the whistle to persons and managers inside of an organization)(Park et al.2008).External whistleblowing may damage organizational image while internal whistleblowing can provide an opportunity for organizations to correct the unethical practices(Miceli and Near1988).Furthermore,employees are anticipated to exhaust internal whistleblowing for disclosing the mis-conduct before they choose external whistleblowing(Grant 2002).From the organizational management perspective, there are so enough time and resources for organizations to adjust the internal whistleblowing channel convenient for whistleblowers that the leaders can manage organizational wrongdoing efficiently.Therefore,this study focuses on internal whistleblowing that leaders can control and guide.Internal whistleblowing is conceptually different from prosocial voice.Prosocial voice refers to the expression of constructive suggestions which may challenge the status quo(Van Dyne et al.1995),while whistleblowing happens with the report of wrongdoing without including changing orientation.Whistleblowing is also different from prohib-itive voice.Prohibitive voice describes‘‘employees’expressions of concern about work practices,incidents,or employee behavior that is harmful to the organization’’(Liang et al.2012),while whistleblowing focuses on dis-closing wrongdoing.For example,the employee tells the supervisor that a worker often makes operational mistakes because the worker’s competence is low.This behavior belongs to prohibitive voice not whistleblowing.Whistle-blowing is more challenging than prohibitive voice,and thus,it needs more support from the authentic leadership.If employees disclose things like malversation in order to protect organizational interests,authentic leaders are likely to support it in spite of the challenge.Whistleblowing is also different from grievance,by which employees show the negative emotions of dissatisfaction in the workplace. Therefore,grievance delivers less effective information for the organization than whistleblowing because the latter may exhibit more important information about deviant behaviors.Although whistleblowing is valuable for management practices,it is still rare in Chinese workplace.Whistle blowers would face interpersonal risks such as retaliation and discrimination from colleagues,future,and current employers(Vinten1995).In China,the social cultural level motive to maintain interpersonal harmony enables people to disregard others’wrongdoing or avoid confronting social situations like corruption(Huang1999;Zhang et al.2011). Therefore,in China,whistleblowing is considered as a negative behavior,which can damage the interpersonal relationship.However,China is also guided by vertical collectivism culture(Chen et al.1997;Triandis and Gelf-and1998).Employees view leaders’behaviors and expectations as the behavioral standard in the workplace, so positive leadership increases the chance of whistle-blowing that is valuable and effective to disclose organi-zational wrongdoing.Authentic Leadership and Whistleblowing Theoretically,authentic leadership is likely to play a positive role in shaping organizational behaviors(e.g., organizational citizenship behavior)and employee work attitudes(e.g.,organizational commitment)(Avolio et al. 2004).Although little literature has been explored the relationship between authentic leadership and whistle-blowing,previous studies suggest that authentic behaviors performed by leaders can raise trust(Walumbwa et al. 2011)and moral perspective of subordinates(Avolio et al. 2004;Gardner et al.2005).Authentic leadership may promote followers’ethical behaviors(Hannah et al.2011) such as whistleblowing.This study explains why whistle-blowing should be integrated into the framework of authentic leadership theory from trust and moral perspec-tives.First,authentic leaders like to pay more attention to monitoring employee behaviors(Neider and Schriesheim 2011)and be awareness of organizational functioningAuthentic Leadership and Whistleblowing109including corruption and misconduct(Algera and Lips-Wiersma2012),so they would accept others’help such as whistleblowing to detect the subordinates’unethical behaviors.Authentic leaders,as moral exemplars,are highly aware of their beliefs and how these values influ-ence followers(Gardner et al.2005).Second,transparency leaders publicly express and share thoughts,values,and rules with their subordinates,which improve employee trust(Avolio et al.2004).Meanwhile,observers of wrongdoing may know what the‘‘right thing’’is and see reporting to the supervisor as their responsibilities(Loyens 2013).Third,authentic leaders solicit information from whistleblowers that even damages interpersonal relation-ship and organizational authority.In balanced processing, authentic leaders offer justice channels and support for team members in team.The disclosed information from whistleblowers can be fairly processed in order to encourage whistleblowing behaviors.Observers of wrongdoing may react positively when their supervisors value the information they disclose.When potential whis-tleblowers perceive the support and justice from leaders, they may reciprocate by disclosing through internal chan-nels which reduces the external risks of whistle-blowing (Miceli et al.2001).Further,previous studyfinds that internal whistleblowing intentions can be promoted by justice channels(Seifert et al.2010),which is reflected in the balanced processing of authentic leadership.Thus, whistleblowers prefer disclosing the misconducts trans-parently in the organization.Finally,leaders in high internalized moral perspective are more likely to legitimate the organizational standard and institution(Wong and Laschinger2012),regulate ethical decision-making,and resist wrongdoers’retaliation.Inspired by the standard of moral and value beliefs,employees would blow the whistle rather than succumbing to external pressure from organi-zational authority and peers’menace.Walumbwa et al.(2011)suggested that authentic leaders could promote group trust when they communicated with subordinates with truthfulness and openness.Li et al. (2013)similarly suggested that authentic leadership could raise subordinates’trust of self-disclosure practices.Leory et al.(2012a)proposed that authentic leaders who acted in line with internalized value held personal responsibility in high integrity,which would increase employee trust. Employee trust impacts their behavioral and attitudinal outcomes(Colquitt et al.2007).Potential whistleblowers trusting the supervisors tend to disclose wrongdoing (Cassematis and Wortley2013).Subordinates evaluate their trust in supervisors by telling whether supervisors treat them with high integrity(Mayer et al.1995).Before performing internal whistleblowing,observers of wrong-doing usually predict the interpersonal risks by evaluating the level of trust they have in leaders.If observers doubt leaders’integrity and justice to inhibit wrongdoing,they may keep silent to avoid potential risks(Gundlach et al. 2003;Henik2005).Evidence has proved that potential whistleblowers who doubt supervisors’ability to limit unethical behaviors are more likely to keep silent than performing whistleblowing(Lewis2011;Near et al.2004). Employees who trust their leaders tend to perform internal whistleblowing rather than external whistleblowing(Bini-kos2008).Thus,authentic leaders tend to reduce the interpersonal risks of whistleblowers from the trust perspective.Observers of wrongdoing following moral principles often have positive attitudes toward whistleblowing(Park et al.2014).Individual differences can not sufficiently explain one’s moral courage of whistleblowing,but authentic leadership may impact this action(Walumbwa et al.2011).Leaders with moral and ethical beliefs stress the importance of leading by example(Avolio et al.2004). Authentic leaders’high moral perspective and integrity can shape group value and ethical system through their social influence and role modeling(Hsiung2012).With the col-lective culture orientation in China(Earley1989),mem-bers in groups value human relations more than economic interests.The value conflict between human relations and moral orientation complicates potential whistleblowers’thoughts(Henik2008),which decreases members’whis-tleblowing intentions.Authentic leaders’consistent moral norm and actions promote followers to behave ethically when they face value dilemmas(Walumbwa et al.2011). Potential whistleblowers are inspired by the moral cogni-tive structure in transparent discussions(Avolio and Gardner2005),which reduces discrepancies between internalized moral and actual action.Self-concordance motive serves as an impetus to behave according to one’s value(Carver and Scheier1998).Authentic leaders moti-vate potential whistleblowers to act in line with their moral values.Hannah et al.(2011)found that one’s moral cour-age activated by authentic leadership can promote ethical and pro-social behavior.Cianci et al.(2014)found that authentic leadership activated observers’actions upon guilt appraisal,which enabled them to take it as personal responsibility to disclose unethical behaviors.Henik(2008)proposed that whistleblowing contained five stages:first,an observed event takes place;second, potential whistleblowers make a decision of action;third, acts;four,the reports are delivered to organizations;five, organizations provide feedback to potential whistleblower (now the whistleblower)and decide what to do in the future based on the responses.The present study proposes that authentic leadership may play an important role at stage two andfive.Personal responsibility to observe wrongdo-ing usually falls apart if a potential whistleblower is not the only one responsible in such a context where the bystander110S.Liu et al.effect occurs(Darley and Latane1968).If the potential whistleblowers have more time to analyze the situation,the diffusion of responsibility may not occur(Miceli et al. 2013)because they canfigure out wrongdoing events. Authentic leaders can promote subordinates’self-aware-ness and optimal self-esteem(Kernis2003)to obey their personal beliefs and responsibility regardless of the social influence and pressure.The rational benefit–cost analysis is very difficult to complete because wrongdoing situations are often ambiguous(Mclain and Keenan1999).If observersfind wrongdoing,they may blow the whistle following the internal moral value activated by authentic leadership,in which case the potential whistleblowers usually act alone.If there is only one observer of wrong-doing,bystander effect can be avoided(Robinson et al. 2012).In stage5,leaders’feedback can influence whis-tleblowers’decision-making in next time(Finn1995). Justice theory can give some explanation in terms of the relation between leaders’response to a prior disclosure and employees’foregoing action of observing wrongdoing.If employees report the wrongdoing to leaders,leaders with high authenticity would balance the transparent informa-tion processing and the inhibition of unethical behavior with high integrity.Justice response from leaders increases the likelihood of whistleblowing(Seifert et al.2010). Further,potential whistleblowers tend to help the organi-zation to point out key functioning issues when they feel treated fairly by authentic leaders.Contrarily,leaders low in authentic leadership may neglect previous wrongdoing or treat reporters unjustly,and then potential whistle-blowers may keep silent next time.Based on above dis-cussion,we suggest the following hypothesis:H1Higher level of authentic leadership is more likely to promote internal whistleblowing.The Mediating Role of Psychological SafetyTeam psychological safety is defined as shared beliefs among team members who feel safe for interpersonal risk taking in the workplace(Edmondson1999).Beyond reflecting high interpersonal trust,this construct exhibits positive climate characterized by mutual respect,where members are comfortable disclosing wrongdoing.With high psychological safety climate,whistleblowers will not experience negative retaliation by others.Authentic leaders keep truthful relationships with their subordinates,and show behavioral integrity by walking their talk(Leroy et al.2012c).According to behavioral integrity theory (Simoms2002)and social cognition literature(Greenbaum et al.2012),leaders,as the authority of organization, control most resources so that employees have a strong desire to anticipate and control encounters with their leaders in future(Simoms2002).Then employees want to perceive how the leaders behave next time.To analyze the future trend,employees will gather more information, based on which they interpret their leaders and evaluate leaders’integrity.When leaders do not walk their talk, employees receive ambiguous information that is incon-sistent with the desire to control the encounters with leaders.Then the subordinates feel psychologically unsafe. Authentic leadership functions with one’s true value which shapes the patterns of behavior and facilitates behavioral integrity,that is,the extent of alignment between leaders’words and deeds(Simoms2002).Thus,authentic leader-ship is more likely to be considered as the clues of behavioral integrity by employees.Authentic leadership can foster a high sense of psychological safety such as interpersonal trust or mutual respect in the work group (Leroy et al.2012b).When employees feel psychologically safe because of their trust of leaders who are with high integrity and suf-ficient ability,they will entail more interpersonal risks to deliver a warning to leaders of the wrongdoing and mis-conduct in organization.Leaders may process the conflict fairly when wrongdoers attack whistleblowers for their whistleblowing.Furthermore,when a strong relationship of trust is built between leaders and employees,the number of perceived retaliations will be decreased(Rehg et al.2008). The weak the retaliations employees face,the more likely they do whistle blow(Liyanarachchi and Newdick2009). Actual retaliation can reduce one’s whistleblowing inten-tion but not the actual whistleblowing behavior(Mesmer-Magnus and Viswesvaran2005).Prior study suggests that the fear of retaliation has a strong negative impact on whistleblowing(Keenan1995).Fear of retaliation may be a stronger predictor of whistleblowing than actual retaliation by wrongdoers.Even if the number of retaliation is not necessarily large,the fear of retaliation would still influ-ence the decision of potential whistleblowers(Cassematis and Wortley2013).Rothschild(2008)found that inactive observers would keep silent for fear of retaliation more seriously than whistleblowers.Potential whistleblowers may be classified into two types:observers of wrongdoing and non-observers who know the wrongdoing.Non-observers have less evidence than observers who witness the situation of wrongdoings,so non-observers may face the risk of inappropriate disclosures while observers assure the authenticity of wrongdoings.If non-observers disclose fake wrongdoings,group members may blame them for the inappropriate disclosures.Thus,observers face retaliation by wrongdoers while non-observers need to entail inter-personal risks both from wrongdoers and members.Under the climate of team psychological safety,whistleblowers feel safely treated by leaders and members if they discover immoral behaviors(Uys2000).Authentic leadersAuthentic Leadership and Whistleblowing111encourage members to act in line with internalized values, which promotes non-observers to share the information they know whether it is the truth or not.With high psy-chological safety,every member respects each other so that non-observers can speak out of wrongdoings even if they make inappropriate disclosures.In this case,all potential whistleblowers will neglect the fear of revenge by wrongdoers or others.Thus,authentic leaders help poten-tial whistleblowers to tell what they know by building team psychological safety.Based on the above argument,we propose:H2Employees’perceptions of team psychological safety mediate the relationship between authentic leadership and internal whistleblowing.The Mediating Role of Personal IdentificationPersonal identification takes place when an individual believe his or her leader becomes self-defining or self-referential(Pratt1998).When a subordinate perceives the authentic leaders’self-awareness,unbiased-processing, transparent relationship,and internalized moral(Leroy et al.2012c),he or she will tell the truth and disclose the wrongdoing following his/her core moral value.This mediating role of personal identification between authentic leadership and whistleblowing can be explained with social learning theory(Bandura and McClelland1977).Social learning theory suggests that our behaviors are influenced, to some extent,by the environment we pay attention to (Bandura1973).We learn how to behave,not only by the consequences of behaviors,but also by our perceived environment.An important factor influencing behavioral learning in environment is the leading models.This ability of learning from others is promotive as it saves employees’energy of learning through trial and error(Bandura1971). Therefore,such modeling processes are considered to be ubiquitous.Authentic leaders,who occupy the authorita-tive status,draw attention of followers.If leaders exhibit some authentic functioning(Leroy et al.2012a)and behavioral integrity(Leroy et al.2012c),followers will pay more attention to leaders’authentic behaviors,then remember and mimic such behaviors.When they walk their talk and act as authentic followers guided by their value and truth belief,these followers are likely to be acknowl-edged by authentic leaders.Then the followers might form a strong intrinsic motivation to become a model as the leader does with internalized moral,core values and behaviors.Potential whistleblowers may hesitate facing the value conflict between collectivism culture orientation(Earley 1989)and disintegration avoidance(Leung et al.2011)in China.Thefirst value emphasizes that organizational interests are above individual interests while the latter refers to avoiding actions that‘‘will strain a relationship and lead to its weakening and dissolving’’(Leung et al. 2011).Whistleblowing information damages the relation-ship harmony but protects organizational interests.Facing such an ethical dilemma,moral reasoning may play a positive role(Dozier and Miceli1985).By identification with authentic leaders,potential whistleblowers activate their moral reasoning.By acting following their true val-ues,they discern moral dilemma and blow the whistle with optimal self-esteem in spite of the retaliation and negative relationship pressure.Furthermore,internal whistleblowers as heroic defenders of moral belief internalize organiza-tional moral and ethics(Nayir and Herzig2012).The essence of authentic leadership is that a leader acts himself and tells the truth through external referent reflected self-image(Walumbwa et al.2010).At the deep level,a set of values may provide subordinates with role prescription by openly discussing the ambiguous responsibility of report-ing wrongdoing.If subordinates identify with their authentic leaders,they can get more legitimate roles to report wrongdoing.Followers with role legitimacy would disclose the wrongdoing and tell the truth after they internalize leaders’authenticity and organizational moral. Near et al.(1993)found that internal auditing,with the duty of reportingfinancial wrongdoing,suffered less reprisal than other members.Based on the above expla-nation,we propose the hypothesis:H3Employees’personal identification with their leaders mediates the relationship between authentic leadership and internal whistleblowing.MethodSample and ProceduresParticipants were recruited from a large telecom corpora-tion in South China.Following George and James’s (George and James1993)suggestion,we viewed employ-ees as a work group when they were lead by the same supervisor(4–7employees per group).In order to reduce the common method variance(Podsakoff et al.2003), leader-members dyad questionnaires were used to differ-entiate the sources of data.Data were collected in two times during6weeks.At time1,all the employee partic-ipants independently rated the level of authentic leadership of their supervisors.A response rate of90.63%yielded a sample of725employee participants who completed the questionnaires.At time2,all the725employees who completed the survey at time1were invited to rate the level of team psychological safety in his or her group and112S.Liu et al.。
尊重每实验的英语作文
Respecting every experiment is a crucial aspect of the scientific process.It is through careful and respectful experimentation that we can advance our understanding of the world around us.Here are some key points to consider when discussing the importance of respecting experiments:1.Precision and Accuracy:Every experiment requires precision in its setup and accuracy in its execution.Respecting the process means taking the time to ensure that all variables are controlled and that the methodology is sound.2.Replicability:A hallmark of a good experiment is its ability to be replicated by other scientists.Respecting an experiment means ensuring that it is welldocumented,allowing others to follow the same procedures and potentially achieve the same results.3.Ethical Considerations:In fields such as biology and medicine,experiments often involve living subjects.Respecting these experiments means adhering to ethical guidelines and treating all subjects with care and consideration.4.Hypothesis Testing:An experiment is designed to test a hypothesis.Respecting the experiment involves formulating a clear hypothesis,designing the experiment to test it effectively,and interpreting the results in a manner that either supports or refutes the hypothesis.5.Data Analysis:The data collected during an experiment must be analyzed with respect to its integrity.This means using appropriate statistical methods,avoiding data manipulation,and drawing conclusions that are supported by the evidence.6.Peer Review:Respecting an experiment also involves submitting the findings to peer review.This process allows other experts in the field to critique the methodology and results,ensuring that the work meets the standards of the scientific community.7.Continuous Improvement:Science is a process of continuous learning and improvement.Respecting an experiment means being open to feedback and willing to refine or even discard methods that do not yield accurate or reliable results.8.Documentation and Reporting:Proper documentation and reporting of experiments are essential for respecting the scientific process.This includes detailed lab notes,clear presentation of methods and results,and transparent discussion of any limitations or potential sources of error.9.Safety Protocols:Respecting an experiment also means respecting safety protocols toprotect both the researchers and the environment.This includes following proper procedures for handling chemicals,disposing of waste,and using protective equipment.10.Innovation and Creativity:Finally,respecting experiments involves encouraging innovation and creativity.This means being open to new ideas and approaches,and valuing the contributions of all researchers,regardless of their background or experience. In conclusion,respecting every experiment is fundamental to the advancement of science. It involves a commitment to precision,accuracy,ethical conduct,and continuous improvement,all of which contribute to the integrity and reliability of scientific research.。
hypothesis-generating result
hypothesis-generating resultHypothesis-generating result: Understanding the impact of a study beyond the numbersWhen it comes to research, there are two types of results: hypothesis-generating (HG) results and hypothesis-testing (HT) results. The former refers to the discovery of associations between variables, while the latter confirms or refutes a hypothesis based on the data collected. While HT results are essential for advancing knowledge in a field, HG results can be equally valuable for generating new ideas and directions for future research.In a world where research funding is scarce, researchers often feel pressured to produce HT results as evidence of their work's relevance and impact. However, they risk overlooking the importance of HG results, which can be just as valuable for producing novel ideas, making new discoveries, and advancing knowledge.HG results can be especially useful in the early stages of research, where they can provide new perspectives and directions for future inquiries. For example, a study aimed at identifying known gene variants in a specific population may produce HG results by discovering new, previously unknown gene variants. These HG results can then spark new lines of inquiry and further research into the previously unknown gene variants and their potential role in the population's health.Furthermore, HG results can be a valuable way of addressing complex problems by identifying potential mechanisms, pathways, or connections between variables. In this way, HG results serve as a foundation for hypothesis-driven research, providing researchers with a framework for designing experiments that test specific hypotheses.While HG results are essential for generating new ideas and directions for research, they also come with limitations. For instance, since HG results are observational, they do not confirm causality. While researchers may observe a correlation between two variables, they cannot determine which variable caused the other. Therefore, experimental research is required to study a causal relationship, in which researchers teach one of the variables and observe how the other responds.In sum, HG results can be invaluable for generating ideas and directions for research, but they must be interpreted with care. Researchers must be vigilant to ensure they don't oversell or misrepresent their HG results, and they must regularly consider how they can use them to catalyze hypothesis-driven research. By doing so, we can leverage HG results' value to spur new research advancements even where funding is scarce.。
关于假说的英文作文初一
关于假说的英文作文初一Title: The Power of Hypothesis: Exploring the World of Scientific Inquiry。
Introduction。
In the vast realm of science, hypotheses play a pivotal role in shaping our understanding of the world around us. A hypothesis is essentially an educated guess or a proposed explanation for a phenomenon, which can then be tested through experimentation and observation. It serves as the foundation upon which scientific inquiry is built, guiding researchers in their quest for knowledge. In this essay, we delve into the significance of hypotheses and their role in scientific discovery.Understanding Hypotheses。
A hypothesis is a statement that suggests a possible explanation for a phenomenon or a set of observations. Itis formulated based on prior knowledge, observations, and logical reasoning. For example, if we observe that plants grow taller in sunlight compared to darkness, we might hypothesize that sunlight is essential for plant growth. This hypothesis can then be tested through experiments where plants are exposed to varying levels of sunlight.Importance of Hypotheses in Science。
Hypothesis Statement (What is the problem and how often is it
RtI:B Problem-Solving ProcessMaking Data-Based DecisionsStep 1: Problem Identification What’s the problem?Step 2: Problem AnalysisWhy is it occurring?Hypothesis:∙What is the problem?∙When, where and how often is the problem behavior occurring?∙Who is engaging in the problem behavior?∙Why is the problem behavior occurring?The most significant concern of the PBS team is ___________________________problem behaviorthat is taking place most often in ___________________________. This behaviorproblem locationoccurs _____________________________, and is most likely to happenfrequency /quantify behavior___________________________. Students from__________________________ time (lunch, recess, P.E., etc.) grade levels/groups of students are most likely to engage in this behavior. We think students may engage in thisbehavior in order to ______________________________.function of behavior ( get/obtain or avoid/escape)Step 3: Intervention DesignWhat are we going to do about it?∙Define Replacement Behavior: Determine appropriate replacement behavior to replace the problem behavior.∙Prevention: Remove or alter the ‘trigger’ or antecedent of the problem behavior▪Teach Replacement Behavior: Re-teach behavioral expectations. Provide direct instruction and/or demonstrate expected behavior.▪Reinforce: Reward replacement behavior when it occurs. Prompt and/or remind, as necessary.▪Minimize Reinforcement of Problem Behavior: Alter how others respond to problem behavior so it will be decreased and/or extinguished. (i.e. minimize reinforcement ofproblem behavior)▪Collect Other Data: If necessary, collect more data to gain additional information if the team has difficulty developing the hypothesis.Define Replacement Behavior: What do we want the students to do instead?Students will_____________________ in the ________________ in order to_________________________.appropriate behavior function (get/obtain or avoid/escape)locationStep 4: Response to InterventionIs it working?Monitor Progress: Collect and review implementation and outcome data to monitor success of intervention strategies.ExampleRtI:B Problem-Solving Process Making Data-Based Decisions Step 1: Problem Identification What’s the problem?Step 2: Problem AnalysisWhy is it occurring?Hypothesis:∙What is the problem?∙When, where and how often is the problem behavior occurring?∙Who is engaging in the problem behavior?∙Why is the problem behavior occurring?The most significant concern on campus is the disruption, disrespect & inappropriate language towards staff that is occurring most often in the cafeteria.These behaviors have shown an increasing trend across the first 3 months of school.17 students have 5 or more ODR’s during all lunch periods (10:50 a.m. – 12:25 p.m.)We think the students are engaging in these behaviors to gain adult attention. It appears the students are being rewarded/reinforced when staff argue back and forth with thestudents.The cafeteria is overcrowded and this may also contribute to the problem behaviors.Step 3: Intervention DesignWhat are we going to do about it?∙Define Replacement Behavior: Determine appropriate replacement behavior to replace the problem behavior.∙Prevention: Remove or alter the ‘trigger’ or antecedent of the prob lem behavior▪Teach Replacement Behavior: Re-teach behavioral expectations. Provide direct instruction and/or demonstrate expected behavior.▪Reinforce: Reward replacement behavior when it occurs. Prompt and/or remind, as necessary.▪Minimize Reinforcement of Problem Behavior: Alter how others respond to problem behavior so it will be decreased and/or extinguished. (i.e. minimize reinforcement ofproblem behavior)▪Collect Other Data: If necessary, collect more data to gain additional information if the team has difficulty developing the hypothesis.Define Replacement Behavior: What do we want the students to do instead?Students will show respectful and responsible behavior by listening to adults, waiting their turn to talk, and refraining from using profanity in the cafeteria in order to get adult attention.Step 4: Response to InterventionIs it working?Monitor Progress: Collect and review implementation and outcome data to monitor success of intervention strategies.。
A Modal Logic for Hypothesis Theory
Fundamenta Informaticae, , vol. 21, No. 1-2, pages 89-102, July Augustus 1994
Hypothesis H is then de ned by the dual of H ] (Hp : H ]:p). For that, we de ne a new modal logic H with two modal operators L and H ]. The operator L is de ned as for the standard re exive modal system T (is is also possible to use S 4 or S 5, but we want to use the weakest re exive system). The operator H ] is de ned as for the weakest standard non re exive modal system K (non re exivity is fundamental). For the syntactic aspect, the only link between L and H ] is the logical axiom Lp ! H ]p (equivalent to our original nonlogical axiom Hp ! :L:p). For the semantic aspect, in term of Kripke type models, the accessibility relation of H ] is included in the accessibility relation of L. We prove the completeness and the soundness of this system. Every standard modal logic 4], uses the logical inference rule of necessitation : if ` p then ` Lp. It is important to understand that according to standard modal logic necessitation applies exclusively to logical theorems (tautologies) and not to nonlogical theorems, i.e. formulae implied by some set of formulae F . Our system is based on this use of necessitation rule. On the other hand, 13, 12, 22], who study modal interpretations of defaults, apply necessitation also to arbitrary formulae of a theory. This use implies that satis ability of a modal formula by a model is de ned as satis ability within all worlds of that model. But then the deduction theorem does not hold as can easily been seen by considering the following example: they have always p ` Lp, but they have not p ! Lp. 10] present an interesting preferential model approach using two modal operators, which is very close to our theory. One important di erence between to our approach is that in 10], no axioms or inference rules are given for A. The de nition of extensions is based on the identity of assumed and believed formulae. But we cannot see how the set of assumed formulae could be determined. Therefore it seems impossible to get a compactness theorem (and consequently, it seems impossible to get proof procedures). The important properties of our approach are : (i) We have both, syntactic and semantic de nition and we prove the equivalence (we have a complete and sound logic). (ii) We have a compactness result and therefore proof procedures exist. (iii) Every consistent hypothesis theory admits extensions. (iv) We have a complete logic and a simple criterium for the existence of extensions of a default theory 19]. We therefore have a correspondance between a preferential model approach and a xed-point approach. The organization of this paper is as follows. In the second chapter, the modal logic H is introduced together with its semantics and the completeness theorem is given. In the third chapter, the notion of hypothesis theory is introduced and correspondance results are recalled. In the fourth chapter, cumulativity is studied. Finally, we duscuss some issues on non-monotonic reasonning and give sample theories.
SEC Scrutiny and the Evolution of Non-GAAP Reporting
THE ACCOUNTING REVIEWV ol.83,No.12008pp.157–184SEC Scrutiny and the Evolutionof Non-GAAP ReportingKalin KolevNew York UniversityCarol A.MarquardtBaruch College–CUNYSarah E.McVayUniversity of UtahABSTRACT:We empirically examine the effects of intensified scrutiny over non-GAAPreporting on the quality of non-GAAP earnings exclusions.Wefind that,on average,exclusions are of higher quality(i.e.,more transitory)following intervention by the Se-curities and Exchange Commission(SEC)into non-GAAP reporting.We furtherfind thatfirms that stopped releasing non-GAAP earnings numbers after the SEC interventionhad lower quality exclusions in the pre-intervention period.These results are consistentwith the SEC’s objectives of improving the quality of non-GAAP earningsfigures.How-ever,when we decompose total exclusions into special items and other exclusions,wefind evidence that the quality of special items has decreased in the post-interventionperiod,which suggests that managers adapted to the new disclosure environmentby shifting more recurring expenses into special items.This suggests that there maybe unintended consequences arising from the heightened scrutiny over non-GAAPreporting.Keywords:non-GAAP(pro forma)earnings;street earnings;special items;Regulation G;Sarbanes-Oxley.Data Availability:Data are available from the sources indicated.I.INTRODUCTIONO ver the past decade,the frequency and magnitude of special items have increased dramatically,and earnings based on generally accepted accounting principles (GAAP)have become a noisier measure of true economic income(Collins et al. 1997;Givoly and Hayn2000;Bradshaw and Sloan2002).Not surprisingly,managers, analysts,and investors have adjusted their focus from GAAP earnings to alternativeWe thank Ted Christensen,workshop participants at the2006American Accounting Association Annual Meeting, The George Washington University,NYU Summer Camp,SUNY at Binghamton,University of California,Berkeley, The University of Texas at Austin,University of Utah,and two anonymous referees for their helpful comments and suggestions.Editor’s note:This paper was accepted by Dan Dhaliwal.Submitted June2006Accepted May2007157158Kolev,Marquardt,and McVay The Accounting Review,January 2008earnings-performance measures that attempt to measure ‘‘core’’earnings (Bradshaw and Sloan 2002;Collins et al.2005).These alternative measures are prominently displayed in press releases,forecasted by analysts,and used by investors in valuation,despite the fact that non-GAAP earnings numbers have no objective definition.Prior research finds that these non-GAAP earnings numbers are,on average,more value-relevant (Bradshaw and Sloan 2002;Bhattacharya et al.2003)and fulfill a valuation role (Frankel and Roychowdhury 2005),but there is also evidence of opportunism.For example,Doyle et al.(2003)find that items excluded from non-GAAP earnings have pre-dictive ability for future earnings,cash flows,and abnormal returns,which suggests that these expenses may,in fact,be recurring.In addition,managers appear to use non-GAAP earnings measures to meet earnings benchmarks (Lougee and Marquardt 2004;Bhattacharya et al.2004;Doyle and Soliman 2005).In response to concerns regarding the misuse of non-GAAP earnings numbers,the Securities and Exchange Commission (SEC)issued a warning about non-GAAP earnings in 2001,and Section 401(b)of Sarbanes-Oxley (SOX)is devoted to the regulation of non-GAAP usage (Regulation G,hereafter Reg G).The final rule,which took effect March 28,2003,requires that managers issuing non-GAAP earnings numbers reconcile these figures to the most directly comparable GAAP measure.Recent empirical evidence following these actions by the SEC documents that (1)fewer managers release non-GAAP earnings in their press releases (Marques 2006;Entwistle et al.2006),and (2)fewer managers are using non-GAAP earnings numbers to meet analyst forecasts (Heflin and Hsu 2005).While the latter result suggests a decrease in the opportunistic use of non-GAAP reporting,the former suggests that this perceived benefit may be offset by a decrease in non-GAAP reporting by firms motivated by a desire to better inform investors.Therefore,the evidence on the costs and benefits associated with SEC intervention into non-GAAP reporting is mixed.In this paper,we address this question more directly by examining the effect of SEC intervention on the relative quality of exclusions from non-GAAP earnings.Consistent with prior research (Doyle et al.2003;Gu and Chen 2004;Frankel et al.2007),we define ‘‘high-quality’’exclusions as those that are more transitory;i.e.,the ‘‘appropriate’’items are excluded from non-GAAP earnings.We perform three separate,but related,analyses.First,we use our full sample to test whether the quality of exclusions from non-GAAP earnings has,on average,improved following SEC intervention.This finding would be consistent with SEC intervention curtailing the opportunistic behavior of managers.Second,we triangulate the results from our first set of tests by examining the relative quality of non-GAAP exclusions for the subsample of firms that were frequent non-GAAP reporters prior to SEC intervention and stopped issuing non-GAAP earnings following SEC intervention.Specifically,we test whether the quality of exclusions for this subsample is different from the quality of other firms’exclusions in the period prior to SEC intervention.A finding that the quality of exclusions was lower for the subsample of firms that stopped reporting non-GAAP earnings would suggest that the required transparency imposed by SEC intervention was sufficient to discourage some opportunistically motivated non-GAAP reporters from continuing with this particular disclosure practice.Third,we split total exclusions into special items (i.e.,those items that are typically viewed as nonrecurring by financial statements users)1and other exclusions,and examine the relative quality of each component following the SEC intervention.Managers can use either component opportunistically,but there are inherent differences between them.In 1Mulford and Comiskey (2002)observe that the terms ‘‘special items’’and ‘‘nonrecurring items’’are often used interchangeably.SEC Scrutiny and the Evolution of Non-GAAP Reporting 159The Accounting Review,January 2008general,special items are identified as unusual or infrequent in SEC 10-Q and 10-K filings.McVay (2006)finds evidence that managers shift recurring expenses (such as normal sev-erance fees or normal information technology [IT]expenditures)into special items (such as a restructuring charge or Y2K expenses),thereby improving non-GAAP earnings.Fol-lowing prior research (Doyle et al.2003),we rely on the Compustat classification of special items,i.e.,‘‘unusual or nonrecurring items presented above taxes by the company.’’Other exclusions are those exclusions from GAAP earnings that were not identified as special items by Compustat.These typically include such expenses as goodwill amortization and R&D expense (Bhattacharya et al.2004).Doyle et al.(2003)report that special items have little predictive ability for future performance (i.e.,they are ‘‘high-quality’’exclusions),while other exclusions have signif-icant predictive ability for future performance (i.e.,they are ‘‘low-quality’’exclusions).We examine whether this condition holds in the period following SEC intervention.A signifi-cant decrease in the quality of special items following SEC intervention in non-GAAP reporting would be consistent with managers adapting to the new disclosure environment by classifying more recurring items as special items,which may provide greater camouflage for recurring expenses after the required reconciliation.In order to maximize statistical power and capitalize on the availability of machine-readable data,we use I/B/E/S actual earnings to proxy for the non-GAAP earnings figure issued in press releases by managers,though we acknowledge that this design choice yields evidence that is less direct than would be obtained using actual press release data;we discuss this issue in greater detail in Section III.We examine three samples:the first includes all firms with available data;the second includes only those firm-quarters where I/B/E/S actual and GAAP earnings from continuing operations differ;and the third requires 22quarters of non-missing data over our time period of 26quarters to help ensure that our results are not a function of a change in the composition of Compustat or I/B/E/S.For a sample of 104,954firm-quarter observations drawn from the second quarter of 1998through the third quarter of 2004,we find that there has been a significant increase in the quality of exclusions from non-GAAP earnings following the regulatory events gov-erning non-GAAP reporting.In economic terms,prior to SEC intervention $1of exclusions is associated with 55cents of expenses over the next four quarters,while after SEC inter-vention $1of exclusions is associated with only 24cents of expenses over the next four quarters,clearly an economically significant improvement in the quality of exclusions.While exclusions are still not perfectly transitory in the post-regulation period,SEC inter-vention appears to have had the desired effect of mitigating the opportunistic use of non-GAAP earnings numbers.In comparing the quality of exclusions for a small sample of 28firms that stopped releasing non-GAAP numbers after SEC intervention with the quality of exclusions for the average non-GAAP earnings discloser,we find that the quality of exclusions for firms that stopped is significantly poorer in the pre-SEC intervention period relative to that of other firms.This suggests that the increased costs of non-GAAP disclosure discouraged at least some opportunistically motivated firms from continuing with this practice,consistent with our main result.22An alternative explanation for this finding is that,under SFAS No.142,firms no longer amortize goodwill (and therefore exclude goodwill amortization from non-GAAP earnings).We examine this explanation directly in Section IV;results do not appear to be due to SFAS No.142.160Kolev,Marquardt,and McVayThe Accounting Review,January 2008Finally,in separately examining the quality of the exclusion components (special items and other exclusions),we find that the quality of other exclusions has increased significantly following SEC intervention into non-GAAP reporting.However,we find that the quality of special items has decreased following the intervention,which indicates that managers may have adapted to the new scrutiny by shifting more recurring items into special items.3Consistent with this view,we further find that a tendency to switch from using other exclusions in the pre-intervention period to special items in the post-intervention period is associated with poorer quality special item exclusions in the latter period.These results suggest that there may be unintended consequences arising from the regulation of non-GAAP disclosures.These results contribute to the accounting literature in several ways.First,we comple-ment and extend recent findings related to non-GAAP reporting.Both Marques (2006),who obtains non-GAAP figures from press releases,and Heflin and Hsu (2005),who base their sample on I/B/E/S data,investigate the impact of SEC intervention on the frequency of non-GAAP earnings releases.After controlling for known determinants of non-GAAP earning releases,Marques (2006)documents a significant decrease in the frequency of non-GAAP reporting after SEC intervention and also finds that the value-relevance of non-GAAP earnings varies across reporting regimes within her sample.Marques (2006)includes all press releases from 2001–2003for the S&P 500in her sample;the final sample size is 361firms.Thus,Marques’(2006)sample is,by construction,biased toward the largest firms and limited in size,potentially limiting the generalizability of her results.4Heflin and Hsu (2005)undertake a similar analysis of the frequency of non-GAAP reporting and,consistent with Marques (2006),also find evidence of a significant decrease after SEC intervention.However,because Heflin and Hsu (2005)use I/B/E/S actual earn-ings to proxy for the non-GAAP earnings figures released by managers,as we do in our analysis,their sample size is far larger than in Marques (2006).In addition,Heflin and Hsu (2005)focus on whether the tendency to meet or beat analyst forecasts using non-GAAP earnings releases has changed after SEC intervention.They find that the probability of meeting a forecast is significantly lower in the post-intervention period,which suggests that intervention curbed opportunistic reporting.In this paper,we take the decreased frequency of non-GAAP reporting documented in prior research as given and instead focus on the relative quality of the exclusions from non-GAAP earnings.Our findings that the average quality has increased and that the firms that stopped releasing non-GAAP earnings tended to have lower quality,on average,in the pre-intervention period are broadly consistent with Heflin and Hsu’s (2005)results,though we take a very different methodological approach to the issue.5In addition,we provide evi-dence that the quality of special items has decreased following SEC intervention,which suggests that some managers adapted to the new disclosure environment by shifting more recurring expenses into special items.More generally,we contribute to the literature on the consequences of disclosure reg-ulation,a literature which Healy and Palepu (2001,412)characterized not long ago as ‘‘virtually nonexistent.’’Several recent papers examine the relative costs and benefits of 3This result is consistent with Entwistle et al.(2006),who report that the frequency of special item exclusions from non-GAAP earnings increased dramatically over 2001–2003for S&P 500firms.4Entwistle et al.(2006)also document a decrease in pro forma reporting by S&P 500companies from 2001–2003.5These results are also consistent with findings reported recently by Yi (2007).Using press release data,Yi (2007)documents evidence that the quality of non-GAAP earnings disclosures has improved following Regulation G.SEC Scrutiny and the Evolution of Non-GAAP Reporting161 disclosure regulation.For example,Lo(2003)examines the SEC’s1992revision of exec-utive compensation disclosure rules and reports evidence consistent with a governance improvement hypothesis.Heflin et al.(2003)examine Regulation Fair Disclosure(Regu-lation FD)andfind some evidence consistent with an improvement in the availability of information to investors,and Bushee and Leuz(2005)find that a regulatory change man-dating over-the-counter bulletin boardfirms to comply with reporting requirements imposes significant costs for smallerfirms,but yields significant benefits for others.Our analysis suggests that regulation improved the overall quality of exclusions from non-GAAP earn-ings,but led some managers to misclassify expenses within the income statement,surely an unintended consequence of the regulation.Last,the paper contributes to the literature related to Sarbanes-Oxley(SOX).This literature has recently exploded,with researchers investigating the effects of SOX on stock prices(Zhang2007;Li et al.2008),going-private decisions(Engel et al.2007),CEO compensation structure(Cohen et al.2005a),and earnings informativeness(Cohen et al. 2005b),to name but a few of the issues examined.Our evidence on the effect of SEC intervention into non-GAAP reporting contributes to this growing literature.II.LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT Prior research documents that non-GAAP earning measures(also known as‘‘pro forma’’or‘‘Street’’earnings)became increasingly more prevalent during the1990s.While on average these non-GAAPfigures tend to be more value-relevant than GAAP earnings (Bradshaw and Sloan2002;Bhattacharya et al.2003),there is also evidence that managers employ these disclosures opportunistically.For example,Doyle et al.(2003)and Gu and Chen(2004)find that items excluded from core earnings have future implications for earn-ings,cashflows,and abnormal returns,which suggests that these expenses were,in fact, recurring items.Other research shows that non-GAAP earnings measures are used to meet earnings benchmarks(Bhattacharya et al.2003;Lougee and Marquardt2004;Doyle and Soliman2005).Relatedly,Bowen et al.(2005)examine the relative emphasis placed on non-GAAP measures within the earnings release andfind thatfirms emphasize the metric that portrays more favorablefirm performance.In response to concerns that the release of non-GAAP earningsfigures might mislead investors by obscuringfirms’GAAP results,the SEC issued a warning regarding the use of non-GAAPfinancial measures in earnings releases in December2001.The SEC’s cau-tionary advice stated that‘‘presentation offinancial results that is addressed to a limited feature of a company’s overallfinancial results...raises particular concerns...To inform investors fully,companies need to describe accurately the controlling principles[and]the particular transactions and the kind of transactions that are omitted.’’The warning also stated that a non-GAAPfigure would not be deemed misleading if the company disclosed in plain English how it deviated from GAAP and the amount of each of those deviations.Additionally,Section401(b)of Sarbanes-Oxley is devoted to the regulation of non-GAAP usage(Reg G).This rule requires public companies that disclose or release non-GAAPfinancial measures to include,within that disclosure or release,a presentation of the most directly comparable GAAPfinancial measure and a quantitative reconciliation, by either schedule or other clearly understandable method,of the disclosed non-GAAP financial measure to the most directly comparable GAAP measure.Thefinal rule took effect March28,2003.The additional reporting requirements for non-GAAP earnings under Reg G have led somefirms to abandon the use of non-GAAP earnings measures.Marques(2006)and HeflinThe Accounting Review,January2008162Kolev,Marquardt,and McVay The Accounting Review,January 2008and Hsu (2005)find that the SEC’s intervention into non-GAAP reporting resulted in a significant decrease in the frequency of non-GAAP earnings reports.Further,Heflin and Hsu (2005)find that non-GAAP earnings figures are less likely to exceed earnings thresh-olds in the period after these two events,which suggests that SEC intervention may have also curbed the opportunistic use of these disclosures.We more directly address the question of whether SEC intervention affected the use of non-GAAP earnings measures by examining its effect on the relative quality of exclusions from GAAP earnings,where quality is reflected in the ability of these exclusions to predict future firm performance.We present three separate,but related,hypotheses.First,we ex-amine the overall quality of exclusions from GAAP earnings both before and after SEC intervention.Managers could respond to the SEC actions in a number of ways.As noted in prior research (e.g.,Lougee and Marquardt 2004),the decision to release non-GAAP financial measures may be driven by incentives to mislead or to better inform investors.Managers who are motivated by a desire to better inform investors are unlikely to alter the expenses they exclude from GAAP earnings,as they would already be excluding only the most transitory items.However,this group of managers may decide to stop releasing non-GAAP measures altogether if they expect that the increased costs of non-GAAP disclosure will exceed the benefits.While providing the reconciliation itself should not represent a significant cost,particularly for this group of firms,firms that continue to report pro forma earnings run the risk of censure by the SEC,which is associated with negative stock returns.6In addition,there are potential reputation costs if investors now question the motives of managers who release non-GAAP performance measures.Alternatively,managers who attempt to mislead investors through non-GAAP disclo-sures are less likely to exclude recurring expenses from GAAP earnings after the SEC actions,as the required reconciliation makes this more obvious to investors.Because the perceived benefit in this case is the obscuring of GAAP results,requiring a reconciliation represents a potential decrease in the benefits of non-GAAP reporting.In addition,the increased costs of non-GAAP reporting,mentioned above,are arguably even greater for this group of firms since the SEC would presumably target firms with a motivation to mislead investors.Given the reduction in the expected net benefit of disclosing non-GAAP figures for this group of firms,it is possible that they will also refrain from releasing non-GAAP measures in the post-Reg G period.Given the variety of potential managerial responses to the SEC actions,it becomes an empirical question as to whether SEC intervention has had a significant impact on the average quality of exclusions from non-GAAP earnings.We therefore present our first hypothesis in null form:H1:SEC actions had no effect on the average quality of exclusions from non-GAAPearnings.Our second hypothesis is motivated by the findings of Heflin and Hsu (2005)and Marques (2006),who document a decrease in the frequency of non-GAAP earnings re-leases.As discussed above and observed by Entwistle et al.(2006),managers motivated by either a desire to mislead or to better inform investors through non-GAAP disclosures 6On January 16,2002,the SEC instituted cease-and-desist proceedings against Trump Hotels &Casino Resorts Inc.for making misleading statements in an earnings release that highlighted pro forma figures.Trump Hotels experienced abnormal same-day returns of roughly Ϫ10percent.SEC Scrutiny and the Evolution of Non-GAAP Reporting 163The Accounting Review,January 2008may view the costs of disclosure as exceeding the benefits after the SEC actions and stop providing non-GAAP earnings numbers.We explore this issue directly by comparing the quality of exclusions from non-GAAP earnings for the subsample of firms that stopped providing non-GAAP numbers to the average firm using non-GAAP earnings.As with our first hypothesis,we make no directional prediction and present our second hypothesis in null form:H2:The quality of exclusions is no different in the pre-intervention period for firmsthat stopped providing non-GAAP earnings than for other firms.Evidence that the quality of exclusions is lower in the period preceding the SEC actions for the subsample of firms that stopped providing non-GAAP earnings disclosures is con-sistent with those firms having been motivated by an intent to mislead investors with their disclosures.Thus,this result would suggest that the SEC’s intervention has achieved its intended goals.However,if the quality of exclusions is higher for the subsample of firms that stopped reporting non-GAAP earnings measures,then this would suggest that the re-quirements imposed by the SEC discouraged firms from providing more informative non-GAAP disclosures to investors.Our third and final hypothesis addresses the question of whether SEC intervention affected the quality of the components of exclusions from GAAP earnings.Managers can present current period recurring expenses as ‘‘transitory’’by designating them as special items in their SEC-filed financial statements (McVay 2006)or by labeling them as nonre-curring items within the press release (Doyle et al.2003;Bhattacharya et al.2004).7Doyle et al.(2003)report that special items have little predictive ability for future performance (i.e.,they are high-quality exclusions)while other exclusions have significant predictive ability for future performance (i.e.,they are low-quality exclusions).The reconciliation requirement under Reg G would make the exclusion of recurring expenses more obvious to investors.Assuming managers continue to provide non-GAAP disclosures,the new scru-tiny would likely result in fewer recurring items excluded from non-GAAP earnings in the press release,thereby increasing the quality of other exclusions.Ceteris paribus ,it would be unlikely to affect the quality of special items,as these items are,by definition,nonre-curring.This would suggest that any change in the overall quality of exclusions,if there is one,would result from changes in the quality of the other exclusions component of total exclusions.However,managers might respond to the SEC intervention not by reducing their op-portunistic use of total exclusions,but rather by reducing their opportunistic use of other exclusions and increasing their misuse of special items.McVay (2006)reports evidence that managers shift recurring expenses from cost of goods sold and selling,general,and administrative expense into special items in order to manage investor perceptions of core profitability.While special items are audited,the allocation of expenses between permanent and transitory activities is very subjective.For example,a manager might allocate normal IT expenditures to Y2K expenses,or normal severance fees to a restructuring charge.In 7Our interest here is in examining how managers classify items as special/nonrecurring.However,because we cannot directly observe managerial intent and rely on Compustat to segregate expenses into Special Items (quarterly data item #32),we necessarily assume that there is a high degree of correspondence between managers’and Compustat’s designation of special items.We believe this is a reasonable assumption,particularly since Compustat includes in its Special Items measure any item labeled ‘‘special’’or ‘‘nonrecurring’’by the firm,regardless of how frequently it is reported on firms’income statements.We thank an anonymous reviewer for raising this point.164Kolev,Marquardt,and McVay The Accounting Review,January 2008addition,even upon detection,auditors are less likely to require adjustments when bottom-line earnings are not affected (Nelson et al.2002),as is the case with this vertical shifting of expenses.This phenomenon may become more pronounced after SEC intervention in non-GAAP reporting because while the reconciliation required under Reg G would high-light the fact that recurring items were excluded from non-GAAP earnings,it would not allow investors to determine whether special items were appropriately classified.Under this scenario,the quality of special items could decline following SEC intervention in non-GAAP reporting.We therefore make no directional predictions regarding changes in the quality of special items and other exclusions following SEC intervention in non-GAAP reporting and present our third hypothesis in null form,as follows:H3:SEC actions had no effect on the average quality of the components of the exclu-sions from non-GAAP earnings.Evidence that the average quality of either special items or other exclusions increased following SEC intervention would be consistent with the intended goals of the regulation.However,evidence that the average quality of special items decreased following SEC in-tervention would suggest that managers adapted to the new scrutiny by shifting recurring items into special items,which is not consistent with the SEC’s objectives.8III.SAMPLE SELECTION,V ARIABLE MEASUREMENT,AND DESCRIPTIVE STATISTICSSample SelectionAs in prior research (e.g.,Bradshaw and Sloan 2002;Doyle et al.2003),we use I/B/E/S actual earnings to proxy for the non-GAAP earnings figure disclosed by managers in press releases.However,we acknowledge that I/B/E/S actual earnings is not a perfect proxy for the figure disclosed in press releases.Analysts do make adjustments to the num-bers reported by managers in press releases.For example,Gu and Chen (2004)show that analysts tend to exclude the more transitory items from earnings,and that the nonrecurring items they include in actual earnings are more persistent and have higher valuation multiples than the expenses they exclude from actual earnings.Consistent with these results,Marques (2006)finds that investors rely more on the analyst figure than the press release figure.9However,to the extent that analysts already exclude recurring items from non-GAAP earn-ings,the use of I/B/E/S as our data source biases us toward non-rejection of our null hypotheses.Insignificant results will therefore be especially difficult to interpret given our research design.We obtain data from the Preliminary History Quarterly Compustat File and I/B/E/S Split-Unadjusted File.10Our tests employ the 26quarters from the second calendar quarter 8An alternative explanation for a decrease in the average quality of special item exclusions would be that Com-pustat changed its definition of special items in the latter part of our sample period.To rule out this possibility,we contacted S&P directly and were assured that no such change had occurred.9Bhattacharya et al.(2007)find that less sophisticated investors trade more on the manager-adjusted number.Moreover,they are the group of investors most likely to be misled by non-GAAP reporting.10Preliminary History is a newly available dataset (accessible via WRDS)that contains the as-first-filed financial statement figures.Quarterly Compustat routinely overwrites the original values to reflect subsequent discontinued operations and mergers and acquisitions (Standard &Poor’s 2003,Ch.2,p.9).。
熊彼特假设:由实证检验到“非均衡”范式的拓展
【专题名称】理论经济学【专题号】F11【复印期号】2010年01期【原文出处】《东北大学学报:社会科学版》(沈阳)2009年5期第412~417页【英文标题】Schumpeter's Hypothesis: Extension from Empirical Verification to "Nonequilibrium" Norm【作者简介】李宇(1979-),男,辽宁阜新人,东北财经大学讲师,管理学博士,主要从事技术创新管理研究。
东北财经大学工商管理学院,辽宁大连116025【内容提要】熊彼特假设是熊彼特经济理论对传统均衡经济理论和创新理论本身进行批判的典范。
很多学者将熊彼特假设片面地理解为对一个经济学命题真伪性的求证。
从实证检验的演进路径入手,分析了熊彼特假设备受争议的两个原因:一是将内涵丰富的熊彼特假设简单模型化,导致实证结果相互矛盾;二是以“均衡”的研究范式拓展熊彼特假设,容易将创新过程过度抽象化,从而形成“理论黑箱”。
指出了将演化理论和系统理论相结合以解释争议产生的根源是熊彼特假设在“非均衡”研究范式下的拓展方向。
Schumpeter's hypothesis is a model of criticism of both the traditional equilibrium economics and theoryof innovation. A lot of scholars took an one-sided view to interpret the hypothesis and regarded it as aneconomical proposition to prove its authenticity or fallacy. Analyzing empirically the evolutionaryprocess of the discussion on the hypothesis in hot dispute, it was found that the two main facts cause somuch dispute over Schumpeter's hypothesis. The first is that the modeling of the hypothesis is so simplethat its profound connotation is overlooked, thus resulting in contradictory statements. The second isthat the hypothesis is extended in a way of equilibrium, then the innovation process tends to be extra-absolute, thus forming theoretically a "Black Box". To extend the Schumpeter' s hypothesis in accordanceto a nonequilibrium norm, what is required is to interpret the root cause of the dispute over thehypothesis via combining the evolution theory with system theory.【关键词】熊彼特假设/技术创新/企业规模Schumpeter's hypothesis/technology innovation/firm size中图分类号:F 267.03 文献标识码:A 文章编号:1008-3758(2009)05-0412-06熊彼特在《经济发展理论》(1912)和《资本主义、社会主义与民主》(1942)中明确提出一个观点:人们不能用均衡概念解释创新或不能对创新加以模型化。
关于假说的英文作文
关于假说的英文作文Title: The Significance of Hypotheses in Scientific Inquiry。
Introduction:Hypotheses play a crucial role in scientific inquiry, serving as the foundation upon which experiments are built and knowledge is advanced. This essay explores the significance of hypotheses in the scientific process, their characteristics, and their importance in guiding research endeavors.Definition and Characteristics:A hypothesis is a proposed explanation for a phenomenon or a conjecture about the relationship between variables.It is formulated based on existing knowledge, observations, and logical reasoning. Hypotheses are characterized bytheir testability, specificity, and falsifiability.Testability implies that hypotheses can be empirically investigated through experimentation or observation. Specificity refers to the clear and precise statement of the expected outcomes or predictions. Falsifiability means that hypotheses can be proven false through empirical evidence, allowing for the refinement or rejection of the proposed explanation.Role in Scientific Inquiry:Hypotheses serve as the starting point for scientific investigations. They provide researchers with a framework for designing experiments and collecting data to test their validity. By formulating hypotheses, scientists articulate their expectations regarding the relationship between variables, enabling them to make predictions about experimental outcomes. Through systematic testing and analysis, hypotheses help researchers evaluate the plausibility of proposed explanations and contribute to the accumulation of scientific knowledge.Guiding Research Endeavors:Hypotheses play a crucial role in guiding research endeavors by providing direction and focus to scientific inquiries. They help researchers identify relevant variables, design appropriate experiments, and interpret the results within a theoretical framework. Moreover, hypotheses facilitate the communication of researchfindings within the scientific community, as they provide a clear statement of the research question and its expected outcomes. By guiding research efforts, hypothesescontribute to the efficient allocation of resources and the advancement of knowledge in various fields of study.Example: 。
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Implementation and Results of Hypothesis Testingfrom the C I Parallel Benchmark SuiteBrian V anV oorst,Rakesh Jha,Luiz Pires,Mustafa MuhammadHoneywell Technology Center3660Technology DriveMinneapolis,MNvanvoors,jha,pires,muhammad@AbstractThis paper describes the implementation of the hypothe-sis testing benchmark,one of ten kernels from the C I(Com-mand,Control,Communications and Intelligence)ParallelBenchmark Suite(C IPBS).The benchmark was imple-mented and executed on a variety of parallel environments.This paper details the run times obtained with these imple-mentations,and offers an analysis of the results.1.IntroductionThe C I(Command,Control,Communications and In-telligence)Parallel Benchmark suite is sponsored by RomeLaboratory and developed by the Honeywell TechnologyCenter in collaboration with ALPHA TECH and the Univer-sity of Minnesota.The benchmark methodology is based onpen and paper specifications and closely follows the effortsof the NAS parallel benchmarks[2]and those developed bythe PARKBENCH committee[4].The main reason for de-veloping a new set of benchmarks is that C I applicationsare significantly different from the scientific computationsaddressed by the existing benchmarks.The suite consistsof ten benchmarks,and for each one we have developed afunctional specification and serial code.To start,five ofthe ten benchmarks are being implemented on several par-allel platforms[5].An overview of all of the benchmarksappears in[6].This paper details the implementation andresults of one benchmark,hypothesis testing.Hypothesistesting is a widely applicable problem that has not beenaddressed yet by the high performance computing commu-nity.This paper describes our approach to parallelization,presents the results to-date,and offers a starting point forother who wish to implement this benchmark.the major portions of hypothesis testing here.Our descrip-tion follows the pseudocode outlined in Figure1.In the benchmark there are a series of radar“frames”which contain the x,y coordinate pairs of measurements (blips)detected by radar.The series of frames are consecu-tive radar images of the same geographical area over a pe-riod of time.The purpose of the benchmark is to establish which measurements are for the same object in the differ-ent radar frames,thereby tracking the object.Three tracks, composed of radar returns,are shown in Figure2.Figure 2.Visual representation of tracksacross frames.The frames are processed in order of increasing time. The benchmark takes the existing hypothesized tracks from frame N and projects them forward for evaluation with frame N+1(Figure1,line2).A given projected track may be near several x,y measurements in frame N+1.For each measurement near the projected track,we use a gating func-tion(Figure1,line6).A gating function considers location, velocity,history,and probable error to compute an x,y area in which a track is likely to go in the future.An x,y point is said to“pass gating”for a track if it is within the region computed by the gating function.For each x,y measurement that passes gating a new track extension is hypothesized to exist and a new hypothesis is created(Figure1,line8).This increases the number of hypotheses that must be evaluated in future frames as shown in Figure3.Figure3.Exponential growth of hypotheses.Because of the exponential growth of hypotheses from frame to frame we must have a mechanism for discarding some hypotheses to conserve memory.Each track is given a score based on the properties of the hypothetical track that indicates the likelihood of it being true.The bench-mark specification requires that the benchmark keep the best250,000hypotheses in memory at all times.Therefore, we can discard(prune)any hypothesis that is not in this set (Figure1,line17).The best way to compute this threshold is to use one of the well known selection algorithms.At the end of the benchmark,the K best scoring hypotheses that do not share measurements are reported as being the true tracks,and the benchmark terminates(Figure1,line19).The benchmark allows for the possibility of objects go-ing undetected in a frame,or for false objects(clutter)to ap-pear.Clutter does not form tracks and only interferes with real radar data.Also,real radar data is“noisy”meaning that x,y coordinates may be slightly off from their“true”values. The result is that objects that travel in a straight line may not have exactly straight line x,y coordinates.4.Distributing Hypotheses for ParallelizationOne approach to parallelizing hypothesis testing is to exploit the fact that creation,evaluation and extension of individual hypotheses are completely independent of each other.This means,theoretically,that multiple processors can start with a set of hypotheses and can do all the com-putations on their local hypotheses(and the hypotheses’subsequent offspring hypotheses)without the need for any communication or synchronization during the processing of a frame.The upper bound of this parallelism is the number of initial hypotheses at the start of the benchmark.In the case of the inputfile for this benchmark,that number is277 and for general scenarios would range from200to600.We have implemented the benchmark on a wide range of message passing architectures and parallel environments. On the Paragon,we ran an MPI and NX version.On the Cray T3D,we ran an MPI and a Cray Get/Put version.We ran the MPI version on both SGI Challenge and a Power Challenge.We also ran the MPI version on a RS6000clus-ter and an IBM SP2,both featuring the590“wide”nodes. This combination of machines and tools gave us the chance to compare and contrast different message passing environ-ments,different interconnects with the same processor,and different machines in the same product line.It is important to remember that these are our sample im-plementations based on the specification.Other individuals are welcome to code their own implementation as long as it satisfies the specification.Our parallel implementations follows the distributed hy-potheses formulation described above.The root processor reads in the input,including all measurement frame data, and broadcasts it to the other processors.Timing begins af-ter the root processor has completed reading in the input, but before the input is broadcast to the other processors. To distribute the hypotheses,each processor simultaneously goes through the initial measurements in thefirst frame and picks out their measurements in a round-robin fashion.This starts the benchmark in a nearly balanced state(+/-one hy-pothesis)for each processor.The benchmark starts the“For each existing hypothesis track do”loop(Figure1,line2)on each processor,with each processor having approximately 1/p the amount of work to do(where p is the number of processors).Work continues in this parallel fashion until the prune hypotheses stage(Figure1,line17).Here a call is made to the randomized parallel selection algorithm[1],tofind the 250,000th best scoring hypotheses.If there are fewer than 250,000hypotheses across the processors the code returns immediately;otherwise,it returns the250,000th largest likelihood score.While selection is not expensive relative to the overall cost of computation,it is important to note that this stage becomes a synchronization barrier-no pro-cessor can proceed until the slowest processor has reached this stage.Once the likelihood score of the250,000th el-ement(the prune value)is selected and broadcasted,each processor discards any hypotheses it has with a score less than the prune value.After pruning,the code may invoke a load-balancing routine.Results have shown this application can be very sensitive to load imbalance,this issue is discussed in Sec-tion4.3.Following load balancing,the main loop incre-ments the frame count by one and the benchmark starts on the next frame’s data.As the computation continues, a processor will grow its initial hypotheses into the tens-of-thousands,pruning and redistributing them for load balanc-ing as necessary.Load balancing is an important step in the benchmark. Pruning forms a synchronization point,and all processors block until the slowest processor reaches the pruning stage. If that processor is twice as slow as the others,then effi-ciency will be cut in half.Classical approaches to load balancing,as they apply to hypothesis testing,can be summarized as follows:1.Each processor decides if it is sending or receiving work(based on a chosen metric such as number of hypotheses orrun time).2.A mapping is made between senders and receivers.3.Sending nodes send their extra hypotheses.4.Receiving nodes asynchronously receive the extra hypothe-ses.5.All nodes start processing their existing local hypotheses.6.Receiving nodes,whenfinished with local hypotheses,pro-cess the extra hypotheses received.Because the receive is done last,communication is over-lapped with computation.Receiving nodes should be the lightly loaded nodes thatfinish early,and therefore have time to process the extra work.While the principle is sound,the problem lies in cor-rectly determining which processors in the future will be lightly loaded and which will have excess work.A pro-cessor’s load cannot be determined only by the number of hypotheses it currently has,but must also consider future offspring.The cost of sending a hypothesis(about230 bytes)can be as much as the cost to compute it for one frame(about450FLOPs);however it is impossible to pre-dict what offspring hypotheses will be generated by a hy-pothesis.This makes it very tricky selecting hypotheses to move.To help illustrate the magnitude of the problem consider the following.The average number of measurements a hy-pothesis gates with is seven.Suppose in frame N,one (lucky)hypothesis gates withfifty measurements,making fifty new hypotheses.Now suppose in frame N+1thefifty-one hypotheses,all tracks going in the same direction,each gate with ten measurements,producingfive hundred and ten hypotheses.This is an order of magnitude more offspring than the expected amount.Figure3helps illustrate this.No-tice how much more offspring hypotheses B has than A.An additional50hypotheses(22,500FLOPS,11,500 bytes)are negligible in frame N+1;however,several frames later it could grow to be a big concern.This is compli-cated by the fact that allfive hundred and ten hypotheses may have nearly the same likelihood scores and could all be pruned in the next frame,resulting in a big loss of work. As this example illustrates,moving one hypothesis can ei-ther have a huge impact or be inconsequential,however this is not known until much later.Since the benchmark runs for only ten frames there is not much time to stabilize the load.Furthermore,static load balancing for the dataset is not allowed by the benchmark specification.Two measures of load have been tried with marginal suc-cess.Thefirst attempt to determine a processor’s load was based on the number of hypotheses it has.The goal was to make sure each processor had a nearly equal number of hy-potheses for each frame.At the end of a frame,processors with too many hypotheses sent hypotheses to the processors with too few.This was not successful if processors heldonto a hypothesis with“high yield”(meaning they gener-ated a lot of other hypotheses).When this happened,these processors remained overworked from frame to frame.One explanation is that there are not enough high yield hypothe-ses so that each node can have one,making load balancing difficult when scaling to larger numbers of nodes.A second measure of load was to record the time taken by each processor in the main loop,and after each frame de-termine which processor had worked more and which had worked less.Based on this information,overworked proces-sors would send some hypotheses to under-worked proces-sors in an attempt to improve the balance for future frames. This was not successful since it appears that being over-worked can be a transient state(due to pruning),with little consistency from one frame to the next.As seen in the results(Section5),load imbalance poses a serious problem to the scalability of this application.Other approaches to load balancing in hypothesis testing such as partial randomized redistribution,work sharing,and spec-ulative execution of the next frame may be considered in future implementations.Shared memory implementations may be able to avoid many of these problems.These ideas are discussed in[7].At the end of the benchmark each processor has several thousand hypotheses,and we wish tofind the K best mutu-ally exclusive hypotheses as previously described in Figure 1.Picking the best mutually exclusive hypotheses is per-formed with the following algorithm:Each processor sorts their hypotheses into descending orderbased on likelihood score.Processors form a comparison tree,with processor0at the root.For loop=1to kEach processor puts their best scoring hypothesis that is mutually exclusive with the previous k-1best hypotheses into the comparison tree.In log2(p) stages the k best scoring hypotheses is known to processor0.The root broadcasts the k best hypotheses data and the other processorswait for the broadcast.There are some subtleties to be noted.First,when a pro-cessor puts hypothesis j into the comparison tree it will only advance to the j+1hypothesis if either j is chosen as being best,or j is not mutually exclusive with the ones already chosen best.Otherwise,the processor will re-submit the same hypothesis j in the next round.Second,while a pro-cessor is waiting to receive the broadcast from node0,it can go through its list of hypotheses(j+1and greater)and eliminate those which are not mutually exclusive with those hypotheses already selected,thus overlapping communica-tion and computation.Details of implementations on individual target plat-forms and analysis follow next.Table1summarizes run times on the platforms,and Figure4shows a plot of the results.5.Results and Analysis1010010001248163264128 WallclocktimeinsecondsProcessing elementsHT Benchmark TimingsNX:OSF ParagonMPI:RS6000 ATM ClustMPI:SGI R4400 ChallengeMPI:SGI R8800 Power ChlMPI:T3DGet / Put:T3DMPI:IBM SP2MPI:OSF ParagonFigure4.Plot of run-times.All runs were made under dedicated conditions,either explicitly through dedicated time or via a batch queuing system that runs one job at a time.All MPI codes were compiled with the MPICH1.0.12library,and all sources were compiled with the local C compiler.Data is only re-ported for runs thatfit entirely in main memory.When there was sufficient memory the serial code was run for a single processor to establish a baseline for comparison against the parallel code.In all respects the machines were standard for their product line.Additional information on the machines used can be found in[7].The following observations can be made:The implementation does not scale well beyond32 processors.Closer examination shows that this is due to load imbalance.The problem of load balancing was discussed in Section4.3.The implementation is somewhat sensitive to changes in topology and communication performance.The NAS IBM SP2and the University of Minnesota IBM 590cluster have the same processors,operating sys-tem and memory configuration.Both machines were benchmarked in a dedicated mode.The SP2uses its custom high performance switch,while the cluster uses an A TM switch.The A TM switch has a theoret-ical peak performance of19.3MB/s,about two thirds the throughput of the SP2.We see that the cluster’s runs are5-10%slower than the SP2,suggesting this application is somewhat sensitive to communication costs.PE’s Cray T3D SGI Pow Chal Clust Paragon IBM590Clust (MPI)(MPI)(MPI)(MPI) 1329.02375.19184.31485.24100.8763.5953.4497.3551.221634.0334.4853.0021.0016.8128.4616.636413.3518.7110.3417.1712.09。