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The Effects of Tactile Displays on the Perception of Target Distance
Title
The Effects of Tactile Displays on the Perception of Target Distance.
Creator
White, Timothy, Hancock, Peter, Mouloua, Mustapha, Szalma, James, Rupert, Angus, University of Central Florida
Abstract / Description
Because vital information can be missed by Soldiers in combat environments that tax the eyes and the ears, it is imperative that alternative techniques be investigated to determine their potential in relaying this information in an effective way. This research investigated the use of a tactile display for providing distance and azimuth information about enemy targets. In a series of three experiments, participants were asked to engage enemy targets while utilizing cues that provided location...
Show moreBecause vital information can be missed by Soldiers in combat environments that tax the eyes and the ears, it is imperative that alternative techniques be investigated to determine their potential in relaying this information in an effective way. This research investigated the use of a tactile display for providing distance and azimuth information about enemy targets. In a series of three experiments, participants were asked to engage enemy targets while utilizing cues that provided location information. In Experiment 1, two tactile cueing techniques (i.e., varying intensity and varying pulse rate) and three auditory cueing techniques (i.e., non-spatial speech, varying frequency of 3-D tones, and varying pulse rate of 3-D tones) were used to provide distance and azimuth information about enemy targets. Findings indicated that more participants preferred the tactile pulse cue and the non-spatial speech cue. There were no significant differences in performance among the tactile and the auditory cues, respectively. However, both the tactile cue types resulted in better performance and lower mental workload than the three auditory cue types. In Experiment 2, performance was investigated among the preferred tactile pulse cue and the non-spatial speech cue as well as a tactile direction only cue (i.e., no distance information), a visual cue, and a no cueing control. Findings indicated that both the tactile cue types resulted in better performance and lower mental workload than the other cue conditions. Experiment 3, was a multimodal investigation in which performance was investigated among combinations of the non-spatial speech, visual, and tactile pulse cues employed in Experiment 2. Findings indicated that cue combinations that included the tactile pulse cue resulted in better performance and lower mental workload than the cue combination without the tactile pulse cue. Overall, the findings support the notion of employing tactile displays as a communication means to provide azimuth and distance information to Soldiers about enemy targets, either as a unimodal cue or in concert with other cue types.
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Date Issued
2016
Identifier
CFE0006418, ucf:51450
Format
Document (PDF)
PURL
http://purl.flvc.org/ucf/fd/CFE0006418
Decision Making in Corporate Taxation
Title
Decision Making in Corporate Taxation.
Creator
Brown, Bonnie, Arnold, Vicky, Schmitt, Donna, Kelliher, Charles, Tian, Yu, Rupert, Timothy, University of Central Florida
Abstract / Description
This dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the...
Show moreThis dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the aggressiveness of experienced in-house corporate tax decision makers. Study 2 examines how situational factors in the corporate tax environment interact with individual traits to affect individual-level tax aggressiveness, focusing in greater depth upon the process of individual judgment and decision making. Study 3 extends the investigation of situational factors from individual-level decision making to a group-level analysis, examining individual-level and group-level decision making in a tax setting (i.e., tax compliance decisions).Overall, results reflect the complexity of the corporate tax environment. The effects of the situational factors examined in the dissertation generally influence decision makers' own perceptions. For example, Study 1 results suggest that tax advisor identity influences how corporate tax directors weight advice only if the advice is conservative and if the tax directors agree with the advice. Additionally, in Studies 2 and 3, decision maker perceptions are found to mediate the effects of manipulated situational factors. In Study 2, regulatory focus state indirectly influences individual tax aggressiveness through the perception of the tax advisor's level of client advocacy. In Study 3 decision maker type, a situational factor, affects tax compliance decision riskiness indirectly through feelings of responsibility for the possible outcomes of the decision. Collectively these studies contribute to the nascent literature on decision making in a corporate tax environment, helping to lay the groundwork for future studies in this area.
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Date Issued
2016
Identifier
CFE0006269, ucf:51035
Format
Document (PDF)
PURL
http://purl.flvc.org/ucf/fd/CFE0006269