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In 2017, the PCAOB announced its new audit standard, AS 3101. One requirement is reporting critical audit matters (CAMs), starting June 30, 2019, for large accelerated filers. Using US data of CAM, we investigate whether the reporting of CAMs is informative for investors using a difference-in-differences approach and we use as proxies for investors' informativeness, absolute abnormal returns and abnormal trading volume. Our motivation is to assess the relevance and the effectiveness of a new regulation aiming to improve audit quality. Overall, our findings provide some indications that the first-time implementation of CAMs might lead to investors avoiding those companies presumably because of uncertainty about the information being released. We also investigate the content of the CAM paragraph and do not find that the number, categories, or firm-specific/industry-common CAMs are value-relevant for investors. The results of this study provide insight into the new US auditor standard and the value-relevance of CAMs for investors. We suggest that standard setters should aim to improve the auditor report to make it more informational. Overall, our paper provides some evidence on the implementation and communicative value of the new CAM reporting, suggesting that CAMs are not informative for investors. We argue that this is the case potentially due to the additional information from CAMs which leads to complex information or information overload making investors less reluctant to invest on the companies with a significant number of CAMs reported.

The presence of high inflation coupled with a persistent and ever-increasing fiscal deficit is the key problem being faced by the developing economies. The fiscal dominance hypothesis suggests that a developing economy is prone to high persistent inflation when government authorities run huge persistent budget deficits and get them financed through money creation. The primary objective of the current study is to test and examine the presence of the fiscal dominance situation over the period 1971–2020. The current study has modelled inflation as a fiscally driven monetary phenomenon by combining monetary and fiscal variables. The study has used the autoregressive distributed lag (ARDL) technique to analyse the long-run and short-run dynamics in a unified framework. The empirical results point to strong and statistically significant long-term relationships between budget deficits and money growth and between money creation and inflation. The study validates the presence of the fiscal dominance hypothesis in the case of a developing economy. The results imply that fiscal dominance handling through a realistic and continuous process of fiscal adjustments on the back of supported monetary policy is necessary for attaining and sustaining price stability in developing countries like Pakistan. In the context of public finance, a broad and wide-ranging tax reforms (increasing the tax base, designing an inflation-proof tax system, and improving tax administration and collection), rationalized government expenditures and privatization of loss-making state enterprises are crucial in establishing the trustworthy fiscal policy.

PurposeProcess mining tools can help discover and improve the business processes of urban community services from historical service event records. However, for the community service domains with small datasets, the effects of process mining are generally limited due to process incompleteness and data noise. In this paper, a cross-domain knowledge transfer method is proposed to help service process discovery with small datasets by making use of rich knowledge in similar domains with large datasets.Design/methodology/approachFirst, ontology modeling is used to reduce the effects of cross-domain semantic ambiguity on knowledge transfer. Second, association rules (of the activities in the service processes) are extracted with Bayesian network. Third, applicable association rules are retrieved using an applicability assignment function. Further, the retrieved association rules in domains with large datasets are mapped to those with a small dataset using a linear programming method, with a heuristic miner being adopted to generate the process model.FindingsThe proposed method is verified based on the empirical data of 10 service domains from Beidaihe, China. Results show that process discovery performance of all 10 domains were improved with the overall robustness score, precision, recall and F1 score increased by 13%, 13%, 17% and 15%, respectively. For the domains with only small datasets, the cross-domain knowledge transfer method outperforms popular state-of-the art methods.Originality/valueThe limitations of sample sizes are greatly reduced. This scheme can be followed to establish business process management systems of community services with reasonable performance and limited sample sizes.

As there are contradictions in the digital technology: 1) a tool for professional growth and 2) a tool for imposing a prepared scenario of achieving success on the subject, ignoring the principle of environmental compliance, our study aims to substantiate and experimentally test the effectiveness of the model of realization of modern student's mental experience (factor in activating his systemic thinking and teleological competence). Moreover, the technology of programming as philosophizing in the BSL format is considered to be an element in the humanization of geeks culture in the situation of supposed technological singularity. In accordance with the goal, we have created a regression-correlation design for the study of the influence of the predictor variable (BSL) on the criterion variable (disclosure of mental experience). The exploratory methodology of our experimental study is determined by the content of bite sized-approbation of the author's model 'Flipped Class'. Its conceptual idea is self-learning as creativity, which is realized in the didactics of performative action. The results of the tasks have revealed the relationships and differences in the implementation of indicators of students' mental experience of joint e-Learning and BSL, which are visualized in correlation galaxies for future clustering. They have confirmed the leading idea of ​​our study: the disclosure of the resources inherent in human nature in the process of learning is the way for the relentless cognition of the sense of placement with a view to achieving dignity and making free choices in life.

Beyond mainstream "essentialist" discourse and analysis of management and leadership practices in work organizations, labor process theory has continued to interrogate normative assumptions behind management roles and practices, in shaping the "lived-work" experiences and "agentic" responses of workers, in contemporary workplace. Critical analysis of management roles in the context of contemporary workplace has been able to make insightful and critical connections between work processes, workers own–sense making, and articulation of their interests in the workplace. Using post-structuralist analysis in the evaluations of the concepts of "identity-work", and "interest articulation", the paper offers a somewhat different understanding of management and leadership discourses and their normative assumptions, in an Oil Refinery, Nigeria. Workers construct and enact their workplace identity, thereby giving a re-interpretation and re-appropriation of management discourse in the organization. While utilizing the analytical remits of labour process theory and critical perspectives, the paper re-conceptualizes how workers in the oil refinery, enact "repertoire" of "selves" in securing their identities in the workplace. In their "knowledgeability" and "agentic orientation", workers in the refinery "collude" with the "hubris" of management in the organization, in order to invert and subvert managerial practices, and its normative intentions. Through theoretical conceptualizations, the paper demonstrates the specific dimensions of these inversion and subversion. The paper therefore seeks to insert "workers-agency" back into the analysis of power-relations in the workplace; agency that is not overtly under the absolute grip of management's control, but with multiplicity of identities and multilevel manifestations.

AbstractThe COVID‐19 pandemic has highlighted the issue of mobilization policies, that is, government practices directed at making the mass public voluntarily perform various behaviors for the collective benefit during a crisis. As COVID‐19 vaccinations became accessible, governments faced the challenge of mass vaccination mobilization in order to achieve herd immunization. Aiming to effectively realize this goal, policy designers and regulators worldwide considered various mobilizing tools for vaccination compliance, including rewards and penalties, as they targeted vaccine opposers and hesitators, while trying to avoid the crowding‐out effect among individuals who were intrinsically motivated to get vaccinated. However, the unique circumstances of the Coronavirus pandemic may have eliminated the crowding‐out effect. Thus, our study explored the effect of regulation in the form of positive and negative incentivizing tools (i.e., rewards and penalties) during the coronavirus pandemic on vaccination intentions of 1184 Israeli citizens, prior to the national vaccination campaign. Results indicate that (1) both negative and positive incentives have a similar positive effect on individuals who declare they will not get vaccinated and those who hesitate to get the shot; (2) both positive and negative incentives induce the crowding‐out effect; and (3) negative incentives generate a larger crowding‐out effect in individuals who report preliminary intentions to get vaccinated, compared to positive ones. This emphasizes the need to avoid the crowding‐out effect during the current and similar crises, and suggests considering applying a gradual and adaptive policy design in order to maximize regulatory efficacy and compliance.

This article aims to analyze the challenges and potential of the village economy towards competitive village development. This topic is important and interesting, because with a well-managed village economy, related to it will create maximum village development later, because the village economy is the main foundation in relation to village development. The research method used is a qualitative method of data analysis, where the source and data are obtained through the results of data coding using Nvivo 12 Plus software. In this method, the researcher uses a qualitative approach to data analysis, where this method utilizes qualitative data and is described according to the analysis obtained. The data collection technique uses data analysis techniques through Nvivo 12 Plus software which is carried out by researchers to collect valid, complete, and relevant data related to the topic of the problem that is the object of research. The data analysis technique used analysis techniques based on data from Nvivo 12 Plus, where this technique was carried out by researchers to obtain the required data. The author finds that the government and the community must take part in making a positive impact on the progress of the village, because the challenges in developing the village are still often found whether it is from the bureaucracy that is still convoluted, the level of community participation is still minimal, funding is lacking, and so on. and so on, then the participation of the government and the community will certainly find efforts to overcome each of these problems.

The authors propose to assess and forecast the innovative development of regions using an improved methodological approach, which consists of substantiating statistical indicators of the innovative development, which are verified by correlation analysis (thereby avoiding autocorrelation between indicators of the innovative development of regions). Verification of the evaluation indicators makes it possible to determine the impact factors and the most influential indicators according to the integrated index of the innovative development of regions. Using the Bartlett method for modelling and making predictions makes it possible to take into consideration the impact of the most influential indicators on the values of the integral index, as well as to adjust the predicted values of the integral index. The calculated and forecasted integrated index of the innovative development of regions can be used by local authorities to develop measures that aim to intensify the innovative development of regions, taking into account the most influential factors for each region. The proposed methodological approach for estimating and forecasting the integrated index of the innovative development of regions was tested on the example of Polish voivodeships. To permit a more detailed consideration of the results obtained, three voivodeships, Kujawsko-Pomorskie, Pomeranian and Swiętokrzyskie, were studied and compared. The results showed that these voivodeships have different values on the integrated index, which can be attributed to different regions having different levels of innovation development. The most influential factors also differ for each of the regions.

ABSTRACTWomen from low-income families encounter some challenges because of their gender status. Thus, attention is required to improve women's engagement in the socioeconomic development process, a program implemented by the government in the scope of women's welfare. However, the program's impact on women has not been totally positive. Providing training related to Jumputan (tie-dye) batik making is one of the alternatives for women empowerment, particularly among local housewives community (PKK) members in Perum Solo Elok, Mojosongo, Surakarta. Batik is a method of decorating cloth with dye techniques; however, in the majority of Indonesian society, the term batik refers to batik-patterned textiles or printed batik rather than actual batik. This course is intended to support attempts to preserve traditional art, particularly batik artworks. Activities are carried out in collaboration with program partners PKK Perum Solo Elok, Mojosongo, Surakarta. The approach used to carry out this introductory activity prioritizes participant and mentor activeness, which is supported by the use of media and effective and efficient training models, with the goal of training materials being well accepted by trainees, who are PKK members. In accordance with this, the program design, particularly this creative workshop, refers to David Gibson's concept of design phases divided into three broad groups: planning, design, and implementation. The stages of activity implementation include three methods: mutual approach, personal approach, and partnership approach. This skill is to add a variety of skills to partners in order to develop a hobby and business related to tie-dye batik.

This essay reviews the following works:
The Revolution from Within: Cuba, 1959–1980. Edited by Michael J. Bustamante and Jennifer L. Lambe. Durham, NC: Duke University Press, 2019. Pp. viii + 332. $28.95 paperback. ISBN: 9781478002963.The Guerrilla Legacy of the Cuban Revolution. By Anna Clayfield. Gainesville: University Press of Florida, 2019. Pp. xii + 204. $85.00 hardcover. ISBN: 9781683400899.Exile within Exiles: Herbert Daniel, Gay Brazilian Revolutionary. By James N. Green. Durham, NC: Duke University Press, 2018. Pp. xv + 322. $27.95 paperback. ISBN: 9781478000860.Desafiando los poderes: Acción colectiva y frentes de masas en El Salvador (1948–1980). By Luis R. Huezo Mixco. San Salvador: Dirección Nacional de Investigaciones en Cultura y Arte de la Secretaría de Cultura de la Presidencia en colaboración con la Editorial Universidad Gerardo Barrios, 2017. Pp. 330. Paperback. ISBN: 9789996160509.The Zapatista Movement and Mexico's Democratic Transition: Mobilization, Success, and Survival. By María Inclán. New York: Oxford University Press, 2018. Pp. xvi + 166. $78.00 hardcover. ISBN: 9780190869465.Cuban Revolution in America: Havana and the Making of a United States Left, 1968–1992. By Teishan A. Latner. Chapel Hill: University of North Carolina Press, 2018. Pp. xiv + 351. $39.95 hardcover. ISBN: 9781469635460.Beyond the Vanguard: Everyday Revolutionaries in Allende's Chile. By Marian E. Schlotterbeck. Oakland: University of California Press, 2018. Pp. xiv + 234. $34.85 paperback. ISBN: 9780520298064.La revolución cubana en nuestra América: El internacionalismo anónimo. By Luis Suárez Salazar and Dirk Kruijt. Havana: Ruth Casa Editorial, 2015. $10.20 e-book. ISBN: 9789962703167.

Gambling is marketed in English soccer across various formats such as TV advertising, social media, pitch side hoardings, and shirt sponsorship. There have been recent reductions in TV advertising brought about by self-regulation, but gambling shirt sponsorship remains frequent, and can lead to a high frequency of incidental marketing exposure on TV. Knowledge is lacking on how gambling advertising frequency and marketing exposure have changed over time in other media, such as in matchday programmes. This study addressed this gap via a content analysis of programmes for 44 teams across 3 periods spanning 18 months (N=132). The number of gambling adverts decreased from 2.3 to 1.3 per-programme, while incidental exposure prevalence stayed constant, at a higher rate of 42.7 incidences per-programme. Teams sponsored by gambling companies had more adverts per-programme than those sponsored by other industries (2.3 versus 1.2), and also had more incidental exposure (58.8 versus 20.2). Incidental exposure to gambling marketing was consistently more prevalent (42.7) per-programme than alcohol (3.2) or safer gambling messages (3.1). Furthermore, across all timepoints, 56.8% of dedicated children's sections contained incidences of gambling marketing. Researchers and policymakers should consider that sports fans can get exposed to gambling marketing through a number of channels outside of TV advertising. Indirect and incidental exposure to gambling marketing remains high, which can be particularly challenging for those experiencing gambling related harm. All forms of gambling marketing must be considered when making legislative changes.

In the past few decades, constitution-making processes have shifted from being undertakings performed by elites and closed off from the public to ones incorporating democratic mechanisms. Little is known, however, about the determinants of voluntary public participation and how they affect the outcomes of the deliberative process in terms of content and quality. Here, we study the process of constituent involvement in the rewriting of Chile's constitution in 2016. A total of 106, 412 citizens in 8, 113 different local encounters voluntarily congregated in groups of ten or more to collectively determine what social rights should be considered for inclusion in the new constitution, deliberating and then articulating in the written word why should be included. We brought our data to statistical regression models at the municipality level, the results show that the main determinants associated with increasing citizen participation are educational level, engagement in politics, support for the government, and Internet access. In contrast, population density and the share of Evangelical Christians in the general population decrease citizen participation. Then, we further analyze the written arguments for each collectively-selected constitutional rights. The findings suggest that groups from socioeconomically developed municipalities (with higher educational levels and where the main economic activities are more distant from natural resources), on average, deliberate consistently more about themes, concepts, and ideas compared to groups from less developed municipalities. These results provide an empirical ground on the driver factors of voluntary citizen participation and on the benefits and disadvantages of deliberative democracy. Hence, results can inform the organization of new deliberative processes.

Performance is a current and expanding topic, debated by both academic researchers and practitioners, being a complex concept that can be defined from several perspectives. In this article, the concept of performance is analysed in general and in particular in the university environment. We find that the concept of performance has undergone an impressive evolution in recent decades, because in the beginning, the definitions attributed to performance referred only to financial indicators, but over time, non-financial indicators were taken into account, which proved to be indispensable for the proper functioning of the organization, but especially for higher education institutions. Thus, performance measurement uses specific indicators to differentiate and compare universities, either in terms of study programs or the university as a whole, or for funding (Ministry of Education and Research) or for accreditation and quality assurance. In the article we refer to the performance indicators for the financial stimulation of public universities, which operate under conditions of financial autonomy in the Republic of Moldova. The proposed performance measurement system for the Moldovan universities is a new one, in the making and is being used for two years. A comparative analysis of some indicators is performed. The purpose of this article is to study the essence of the performance in the university environment notion and the methods of measuring performance based on the scientific literature in the field and normative acts. We also analyzed how the performance of universities in the Republic of Moldova is measured and what are the possibilities for improvement.

AbstractDescriptive abstraction means omission of information from descriptions of phenomena. In this paper, I introduce a distinction between vertical and horizontal descriptive abstraction. Vertical abstracts away levels of mechanism or organization, while horizontal abstracts away details within one level of organization. The distinction is implicit in parts of the literature, but it has received insufficient attention and gone mainly unnoticed. I suggest that the distinction can be used to clarify how computational descriptions are formed in some variants of the mechanistic account of physical computation. Furthermore, I suggest that, if this suggestion is adopted, it can be used to resolve what I call abstraction, hierarchy, and generality problems raised against mechanistic account of physical computation. According to the abstraction problem, the mechanistic account of physical computation is conceptually confused in claiming that physical systems process computational, abstract properties. An existing solution distinguishes between descriptive and metaphysical abstraction, suggesting that the abstraction problem unnecessarily postulates metaphysically abstract entities. The solution has been criticized for leading to what I call hierarchy and generality problems: it results in two separate hierarchies, one physical and one computational, making it problematic both to account for the generality of computational descriptions and to specify how the two hierarchies are related to each other. Adopting the vertical-horizontal distinction and the view that computational descriptions are achieved by horizontal abstraction allows one to account for the generality of computational descriptions, and to form a single hierarchy in which there are no separate hierarchies in need of integration.

AbstractObjectiveThe current study used the family stress model to test the mechanisms by which economic insecurity contributes to mothers' and fathers' mental health and couples' relationship functioning.BackgroundAlthough low household income has been a focus of poverty research, material hardship—defined as everyday challenges related to making ends meet including difficulties paying for housing, utilities, food, or medical care—is common among American families.MethodsParticipants were from the Building Strong Families project. Couples were racially diverse (43.52% Black; 28.88% Latinx; 17.29% White; 10.31% Other) and living with low income (N = 2794). Economic insecurity included income poverty and material hardship. Bayesian mediation analysis was employed, taking advantage of the prior evidence base of the family stress model.ResultsMaterial hardship, but not income poverty, predicted higher levels of both maternal and paternal depressive symptoms. Only paternal depressive symptoms were linked with higher levels of destructive interparental conflict (i.e., moderate verbal aggression couples use that could be harmful to the partner relationship). Mediation analysis confirmed that material hardship operated primarily through paternal depressive symptoms in its association with destructive interparental conflict.ConclusionThe economic stress of meeting the daily material needs of the family sets the stage for parental mental health problems that carry over to destructive interparental conflict, especially through paternal depressive symptoms.ImplicationsFamily‐strengthening programs may want to consider interventions to address material hardship (e.g., comprehensive needs assessments, connections to community‐based resources, parents' employment training) as part of their efforts to address parental mental health and couples' destructive conflict behaviors.