Current Search: Judgment (x)
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Title
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The Effect of Race, Induced Expectancy, and Individual Presenters, on White Raters Using Graphic Rating Scales to Record Their Judgement Decisions.
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Creator
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Schultz, William H., Burrough, Wayne A., Social Sciences
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Abstract / Description
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Florida Technological University College of Social Sciences Thesis
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Date Issued
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1974
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Identifier
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CFR0003501, ucf:53019
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFR0003501
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Title
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THE CONSTRUCT VALIDITY OF A SITUATIONAL JUDGMENT TEST IN A MAXIMUM PERFORMANCE CONTEXT.
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Creator
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Stagl, Kevin, Salas, Eduardo, University of Central Florida
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Abstract / Description
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A Predictor Response Process model (see Ployhart, 2006) and research findings were leveraged to formulate research questions about, and generate construct validity evidence for, a new situational judgment test (SJT) designed to measure declarative and strategic knowledge. The first question asked if SJT response instructions (i.e., 'Should Do', 'Would Do') moderated the validity of an SJT in a maximum performance context. The second question asked what the upper-bound...
Show moreA Predictor Response Process model (see Ployhart, 2006) and research findings were leveraged to formulate research questions about, and generate construct validity evidence for, a new situational judgment test (SJT) designed to measure declarative and strategic knowledge. The first question asked if SJT response instructions (i.e., 'Should Do', 'Would Do') moderated the validity of an SJT in a maximum performance context. The second question asked what the upper-bound criterion-related validity coefficient is for SJTs in talent selection contexts in which typical performance is the criterion of interest. The third question asked whether the SJT used in the present study was fair for gender and ethnic-based subgroups according to Cleary's (1968) definition of test fairness. Participants were randomly assigned to complete an SJT with either 'Should Do' or 'Would Do' response instructions and their maximum decision making performance outcomes were captured during a moderate fidelity poker simulation. The findings of this study suggested knowledge, as measured by the SJT, interacted with response instructions when predicting aggregate and average performance outcomes such that the 'Should Do' SJT had stronger criterion-related validity coefficients than the 'Would Do' version. The findings also suggested the uncorrected upper-bound criterion-related validity coefficient for SJTs in selection contexts is at least moderate to strong (β = .478). Moreover, the SJT was fair according to Cleary's definition of test fairness. The implications of these findings are discussed.
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Date Issued
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2006
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Identifier
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CFE0001309, ucf:47020
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0001309
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Title
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Managerial process of discount decision-making in the lodging industry: The role of human agency.
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Creator
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Lee, Seung Hyun, Croes, Robertico, Kwun, David, Rivera, Manuel, Sivo, Stephen, Bai, Xiucheng, University of Central Florida
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Abstract / Description
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Management faces a paradox in managing discrepancies between actual demand and expected demand in daily operations, thereby requiring constant adjustments in pricing under the supervision of management in the short term. The purpose of this study is to determine how discount choices are created and to understand information processing related to the pricing and discounting decision-making process as well as narrating the events, stages, and cycles of choices made by hotel managers. This study...
Show moreManagement faces a paradox in managing discrepancies between actual demand and expected demand in daily operations, thereby requiring constant adjustments in pricing under the supervision of management in the short term. The purpose of this study is to determine how discount choices are created and to understand information processing related to the pricing and discounting decision-making process as well as narrating the events, stages, and cycles of choices made by hotel managers. This study also determines the role of human judgment based on contextual factors in the decision-making process. This mixed methods research design consists of three steps: observation, classification, and association. First, the observation stage includes the careful observation, documentation, and measurement of the phenomena within the social and institutional context through structured interviews with hotel managers. Second, abstractions are classified into categories based on the attributes of the phenomena. Information attributes are categorized into static and dynamic information, and the source of information is characterized in external and internal sources. Third, the association between the category-defining attributes and the outcome observed (discount or not) is explored using conjoint analysis. This last stage attempts to investigate not only the importance of information attributes, but also the role of social-, institution-, and human agency-related influences in managers' discounting decisions.The major findings of the study are as follows. First, habitual practices are identified to show how the classification of events, activities, and institutions are put into practice as managers have developed their own knowledge and practices over time. Such practices become routine over time when managers encounter a similar problem, disequilibrium. Conventions such as the (")less than 35 rule,(") the (")80:20 rule,(") the call around, following suit, and trial and error are manifestations of the coping strategy for the hamstrung complexity in the hospitality industry. Human agency and its perception of reality within a specific context infuse meaning into business practices. The critical role of managers is recognized in making discount decisions as they use a collection of complex patterns in the lodging industry to perceive meaningful patterns in the environment to make a final judgment.The focus on the process of discount decision making allows for detecting how environmental stimuli are watched by managers with deeply held views. Managers use certain rules and patterns to complete their information search. Hotel managers place different values on the information attributes in making a discount choice. The average importance of an attribute represents how important it is to managers when making their discount choices. The results indicate that managers consider the booking window to be the most preferred information, followed by competitors' room rates, the potential for cancelation, and occupancy rate.A discount choice is the product of human agency and social forces over time, distinct from the rational model. Different hotel operation structures and human agencies seek to make a difference in the process of discount decision making. Hotels in Road Warriors, which are smaller in size, are not located near major attractions but seem to fill the need for leisure travelers passing by the highways. Less competition exists because the regional area does not serve as a main attraction. These hotels in Road Warriors thus place great importance on the booking window and potential for cancellation when considering offering a discount. If they do not see enough reservations in the short term and foresee the potential for cancellation, hotels in Road Warriors tend to make a discount choice. These hotels do not seem to indulge in implementing other pricing strategies, but do drop the rate. Hotels in Stars in the Universe, which are larger in size and affiliated with chains/brands, are located near the main attractions (e.g., beach, downtown, or convention center). Hotels in Stars in the Universe consider the booking window to be the most critical information, followed by competitors' room rates, occupancy rate, and potential for cancellation. The extent of how much time is left before an arrival date serves as the most important piece of information in making a discount choice. These hotels emphasize knowledge of competitors' room rates as these hotels have many competitors around and consistently compete for more market shares in the area. Moreover, human agency, mostly grounded in industry tenure and age, determines how managers process discount choices. Market Movers consists of more experienced and educated, older, and predominantly male experts. These general managers, assistant general managers, or revenue managers have gained knowledge and know-how during their extended experience in the industry. Managers in Market Movers focus importance on the booking window, followed by competitors' room rates, occupancy rate, and potential for cancellation. They monitor bookings ahead of time and consider offering a discount as the arrival nears. Managers in Market Movers also show great concern for competitors' room rates. They compare their rates to competitors' in order to ensure that their own rates do not go over competitors' room rates. Managers in Entourage are considered to be younger, less experienced, and less educated. Most managers in Entourage work in marketing/sales or front desk/operations and tend to follow and attend to the industry leaders. These novices try several trials and make errors along the way, but become rising stars in the industry when their trial-and-error approach succeeds. Entourage's discount choice is influenced more by the booking window, followed by potential for cancellation, competitors' room rates, and occupancy rate. Managers in Entourage consider the booking window to be the most critical in making a discount choice, and they act quickly to offer a discount when an arrival date nears. They tend to respond to immediate changes in booking; thus, the potential for cancellation determines the discount choice among Entourage managers. The main theoretical contribution of this study is to demonstrate that managerial frameworks based on a rational premise are not complete. These frameworks should be complemented with a human judgment framework, which provides a richer account of how managers in the lodging industry approach complex price-setting situations. Managerial discounting decision making often falls short of the purely rational model for managers and is bounded by nature. Managers are not always rational in compiling and assessing information leading to discounting that is compatible with the accessibility to information and the computational capacity. The human judgment process, discovered and examined in this study, provides a richer understanding of the process of discounting in the lodging industry. This process is featured by a non-conscious processing of information; the retrieval of the information is based on associations of patterns; the context in which this processing occurs is high paced; and the outcome of the decision is imbued with judgments.In terms of managerial implications, this study enables hotel managers to learn under what conditions other managers consider making discount choices. Information attributes such as the booking window and competitors' room rates are thought to be more valuable than other information. Managers should observe booking windows carefully when making a discount choice. Managers should pay close attention to bookings more in advance so that they detect discrepancies between forecasting and reality in a timely manner. If so, managers can make operational adjustments to rate strategies by controlling not only room rates, but also length of stay (LOS) and channels. Limitations and suggestions for future research are also discussed.
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Date Issued
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2014
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Identifier
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CFE0005196, ucf:50645
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0005196
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Title
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Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting.
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Creator
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Weisner, Martin, Sutton, Steven, Arnold, Vicky, Robb, Sean, Messier, William, University of Central Florida
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Abstract / Description
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This dissertation comprises three studies, a literature review and two experimental studies, that center on the effects of psychological distance on judgment and decision-making in accounting. Construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003), a framework recently developed in the field of social psychology, constitutes the theoretical foundation for each study.The first study reviews extant literature on CLT and illustrates the theory's...
Show moreThis dissertation comprises three studies, a literature review and two experimental studies, that center on the effects of psychological distance on judgment and decision-making in accounting. Construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003), a framework recently developed in the field of social psychology, constitutes the theoretical foundation for each study.The first study reviews extant literature on CLT and illustrates the theory's potential for investigating previously unexplained phenomena within the accounting domain. Selected publications that apply CLT in contexts that are of particular interest to accounting researchers are emphasized and a series of broad, CLT-based research questions pertaining to various accounting domains are offered. The second study applies CLT to the audit context by investigating whether the performance of common auditing tasks that require varying degrees of abstract thinking affect decision-makers' overall mindset and hence their subsequent judgment. Results from the second study have important implications for audit practice as auditors work in environments that require frequent shifts in focus due to multiple client or project demands. The third study applies CLT to the enterprise risk management context by examining how spatial distance from a risk assessment object and risk category (i.e., the type of risk) affects decision-makers' assessment of the probability that the risk will materialize. The third study thus informs the corporate governance literature by identifying psychological distance as a potential source for judgment bias during the risk assessment process.Overall, the results reported in this dissertation suggest that psychological distance systematically affects individuals' judgment subject to the caveat that the judgment of concern falls within the domain of the decision-maker's routine cognition. By presenting empirical evidence from both the audit and the risk management domain, the studies contribute to our understanding of the heuristics and biases in judgment and decision-making in professional settings that are of interest to accounting research.
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Date Issued
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2015
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Identifier
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CFE0005735, ucf:50091
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0005735
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Title
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POST-JUDGMENT RECOVERY AND ITS EFFECTUATION ON THE CONTEMPORARY DEBTORS' PRISON: A TREBLE ANALYSIS ON COLLECTIONS LAW IN THE STATE OF FLORIDA.
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Creator
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Weiner, Andrew E., Slaughter, David B., University of Central Florida
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Abstract / Description
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This dissertation will tender a rigorous analysis on the conjunction of the judgment creditors' inherent right for satisfaction of their outstanding monetary judgments and the respective detriments that the judgment debtor confronts as the party subject to satisfying the outstanding award levied against them. To establish the theory that the civil justice system has "resuscitated" the antebellum debtors' prison and infringed upon principles of civil liberties, this dissertation will expound...
Show moreThis dissertation will tender a rigorous analysis on the conjunction of the judgment creditors' inherent right for satisfaction of their outstanding monetary judgments and the respective detriments that the judgment debtor confronts as the party subject to satisfying the outstanding award levied against them. To establish the theory that the civil justice system has "resuscitated" the antebellum debtors' prison and infringed upon principles of civil liberties, this dissertation will expound on evidence garnered throughout this study in a three-pronged analysis of economics, history, and a reflection on the American legal systems, enumerated herein. Evidence will be brought from a variety of sources, including, but not limited to: law journals, peer-reviewed materials, dissertations, congressional reports, and court cases.
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Date Issued
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2019
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Identifier
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CFH2000516, ucf:45663
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFH2000516
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Title
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HOW DO SITUATIONAL JUDGMENT TESTS AND SITUATIONAL INTERVIEWS COMPARE? AN EXAMINATION OF CONSTRUCT AND CRITERION-RELATED VALIDITY.
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Creator
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Gunter, James, Fritzsche, Barbara, University of Central Florida
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Abstract / Description
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This study replicated and extended an earlier study by Banki and Latham (2010) and developed an equivalent SJT and SI in order to examine whether the two methods correlated differently with cognitive ability, personality, job experience, and job performance. The results of this study showed that the SJT and SI only correlated .20 and that the correlations for the SI with Extraversion, customer service experience, and overall work experience were significantly different from the correlations...
Show moreThis study replicated and extended an earlier study by Banki and Latham (2010) and developed an equivalent SJT and SI in order to examine whether the two methods correlated differently with cognitive ability, personality, job experience, and job performance. The results of this study showed that the SJT and SI only correlated .20 and that the correlations for the SI with Extraversion, customer service experience, and overall work experience were significantly different from the correlations for the SJT. Participants felt that the SJT and SI provided the same opportunity to perform oneÃÂ's skills and level of scoring consistency. However, participants felt significantly more anxiety during the SI than the SJT. The practical and theoretical implications of these findings are discussed.
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Date Issued
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2010
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Identifier
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CFE0003522, ucf:48941
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0003522
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Title
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A NEW THEORY AND MEASURE OF ETHICAL WORK CLIMATE: THE PSYCHOLOGICAL PROCESS MODEL (PPM) AND THE ETHICAL CLIMATE INDEX (ECI).
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Creator
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Arnaud, Anke, Schminke, Marshall, University of Central Florida
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Abstract / Description
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ABSTRACT With this dissertation I developed a new theory and measure of ethical work climate (EWC). Currently, there exists one dominant theory and measure of EWC developed by Victor and Cullen (1988, 1987). Even though researchers have identified problems with this theory, such as inconsistencies with regard to its limited theoretical scope and troubling psychometric properties, it is the most widely utilized framework for conceptualizing and testing EWC. Therefore, I propose to develop an...
Show moreABSTRACT With this dissertation I developed a new theory and measure of ethical work climate (EWC). Currently, there exists one dominant theory and measure of EWC developed by Victor and Cullen (1988, 1987). Even though researchers have identified problems with this theory, such as inconsistencies with regard to its limited theoretical scope and troubling psychometric properties, it is the most widely utilized framework for conceptualizing and testing EWC. Therefore, I propose to develop an improved theory and measure of EWC, one capable of addressing some of the principle shortcomings of earlier efforts. Building on Rest's (1986, 1979) "Four-Component" model of individual-level ethical decision-making and behavior, I specify four dimensions of EWC necessary for the emergence of ethical behavior: collective moral sensitivity, collective moral judgment, collective moral motivation, and collective moral character. I developed a multidimensional instrument capable of capturing each of these dimensions at the climate level. I anticipate that this theory and instrument will allow researchers to understand EWCs and their impact on attitudes and behaviors more effectively than previous approaches. Chapter 1 reviews the organizational climate and culture literatures, so as to gain a comprehensive understanding of the organizational climate construct in general and how it differs from organizational culture in particular. Chapter 2 includes a review and evaluation the EWC literature. This helped to identify opportunities and suggestions for a new theory and measure of EWC. Chapter 3 describes the development of the new theory of EWCs, the Psychological Process Model, with propositions for future research. Chapter 4 informs about the development of the Ethical Climate Index, the measure used to assess the new theory of EWCs. It describes 3 studies that were used to construct the Ethical Climate Index to measure the ethical work climate dimensions of collective moral sensitivity (12-items), collective moral judgment (10-items), collective moral motivation (8-items), and collective moral character (6-items). Study 1 and 2 resulted in parsimonious and reliable scales for each one of the four dimensions. Results of the 3rd study support convergent and discriminant validity for each one of the scales and suggest that the ECI is a valid and reliable predictor of ethical and unethical behavior. Implications and suggestions for the use of this measure in future research is discussed.
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Date Issued
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2006
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Identifier
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CFE0000918, ucf:46740
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0000918
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Title
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THE ROLE OF DOMAIN EXPERTISE AND JUDGMENT IN DEALING WITH UNEXPECTED EVENTS.
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Creator
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Kochan, Janeen, Jentsch, Florian, University of Central Florida
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Abstract / Description
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Unexpected events, particularly those creating surprise, interrupt ongoing mental and behavioral processes, creating an increased potential for unwanted outcomes to the situation. Human reactions to unexpected events vary. One can hypothesize a number of reasons for this variation, including level of domain expertise, previous experience with similar events, emotional connotation, and the contextual surround of the event. Whereas interrupting ongoing activities and focusing attention...
Show moreUnexpected events, particularly those creating surprise, interrupt ongoing mental and behavioral processes, creating an increased potential for unwanted outcomes to the situation. Human reactions to unexpected events vary. One can hypothesize a number of reasons for this variation, including level of domain expertise, previous experience with similar events, emotional connotation, and the contextual surround of the event. Whereas interrupting ongoing activities and focusing attention temporarily on a surprising event may be a useful evolutionary response to a threatening situation, the same process may be maladaptive in today's highly dynamic world. The purpose of this study was to investigate how different aspects of expertise affected one's ability to detect and react to an unexpected event. It was hypothesized that there were two general types of expertise, domain expertise and judgment (Hammond, 2000), which influenced one's performance on dealing with an unexpected event. The goal of the research was to parse out the relative contribution of domain expertise, so the role of judgment could be revealed. The research questions for this study were: (a) Can we identify specific knowledges and skills which enhance one's ability to deal with unexpected events? (b) Are these skills "automatically" included in domain expertise? (c) How does domain expertise improve or deter one's reaction and response to unexpected events? (d) What role does judgment play in responding to surprise? The general hypothesis was that good judgment would influence the process of surprise at different stages and in different ways than would domain expertise. The conclusions from this research indicated that good judgment had a significant positive effect in helping pilots deal with unexpected events. This was most pronounced when domain expertise was low.
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Date Issued
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2005
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Identifier
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CFE0000721, ucf:46609
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0000721
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Title
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A PSYCHOPHYSIOLOGICAL INVESTIGATION OF THE PROPOSED PARADOXICAL EFFECTS OF VALUING HAPPINESS.
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Creator
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Coles, Nicholas, Sims, Valerie, University of Central Florida
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Abstract / Description
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Several researchers in happiness studies have called for an increased sociopolitical interest in indicators of societal happiness. However, recent evidence for the proposed paradoxical effects of valuing happiness suggest that an increase in society's perceived value of happiness may exert a detrimental, inverse influence on well-being. This notion is based on previous research demonstrating that manipulating participants to value happiness causes them to experience less positive emotions,...
Show moreSeveral researchers in happiness studies have called for an increased sociopolitical interest in indicators of societal happiness. However, recent evidence for the proposed paradoxical effects of valuing happiness suggest that an increase in society's perceived value of happiness may exert a detrimental, inverse influence on well-being. This notion is based on previous research demonstrating that manipulating participants to value happiness causes them to experience less positive emotions, compared to controls, when viewing positive film clips. Following the humanistic notion that the maximization of societal happiness is an advantageous sociopolitical endeavor, the proposed paradoxical effects of valuing happiness present a psychological barrier that researchers must strive to understand and, ideally, overcome. Previous experimental research on the paradoxical effects of valuing happiness has focused on participants' emotionality as an operational definition of happiness. However, drawing from the Subjective Well-Being construct, emotionality is only one of several components of happiness. Building from this Subjective-Well Being framework, this study expands upon previous research by investigating whether a valuing happiness manipulation influences participants' emotionality while they contemplate their own happiness. To examine this, nineteen participants were divided into two groups, one which received a valuing happiness manipulation (n=9) and the others served as a control group (n=10), and instructed to contemplate their personal happiness for 45 seconds. To measure participants' emotions during this task, facial electromyography data were collected from the corrugator supercilii and the zygomaticus major facial muscles, a measure that previous research suggests is sensitive to the emotional value of thought. Results indicated that participants manipulated to value happiness did not experience significant differences in facial electromyography activation compared to controls. However, although non-significant, the correlation between facial electromyography activation and participants' rating of happiness differed substantially for participants manipulated to value happiness (average r=.41 for corrugator, average r=-.09 for zygomaticus) and controls (average r=.-.29 for corrugator, average r=.14 for zygomaticus). The counterintuitive correlations for participants led to value happiness, despite not experiencing significant difference in the emotional value of the happiness contemplation task, provide preliminary evidence that these participants utilize the information retrieved from the contemplative stage in a qualitatively different way than controls when judging their own happiness. More specifically, the correlations for participants led to value happiness trend in the opposite direction of controls, demonstrating that increases in positive emotion during happiness contemplation actually are associated with lower scores on a self-report of happiness. This study suggests that the paradoxical effects of valuing happiness does not influence the retrieval of information when contemplating ones' happiness, but may influence (in an apparently detrimental fashion) how this information is utilized when judging one's happiness. Although the between-condition differences in correlations failed to reach statistical significance (more specifically, p=.09 for corrugator), this study provides preliminary evidence for the existence of a new dynamic of the proposed paradoxical effects of valuing happiness that is novel to the happiness studies discourse. Limitations, implications, and future directions are discussed.
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Date Issued
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2015
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Identifier
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CFH0004766, ucf:45360
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFH0004766
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Title
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College Student Attitudes Towards Free Speech and Expression.
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Creator
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Oglethorpe, David, Cintron Delgado, Rosa, Preston, Michael, Owens, J. Thomas, Carter, J. Scott, University of Central Florida
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Abstract / Description
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Throughout its storied history, higher education in the United States has dealt with the challenges of free speech. From Harvard's 1766 'bad butter riot' to hateful speech directed towards students by non-university community members, balancing the need for free speech with maintaining a welcoming and inclusive campus environment stands as an immense test for higher education (Papandrea, 2017). Idealism and ethicality aside, lost in the academic debate over liberty and protections are the...
Show moreThroughout its storied history, higher education in the United States has dealt with the challenges of free speech. From Harvard's 1766 'bad butter riot' to hateful speech directed towards students by non-university community members, balancing the need for free speech with maintaining a welcoming and inclusive campus environment stands as an immense test for higher education (Papandrea, 2017). Idealism and ethicality aside, lost in the academic debate over liberty and protections are the views of those who should best help shine a light on such a divisive issue: students. This dissertation creates a quantitative path to understanding those very viewpoints. Using the theoretical framework of Social Judgment Theory (Sherif (&) Hovland, 1961), the study discerns student attitudes towards free speech by measuring student ego involvement and latitudes of acceptance, non-commitment, and rejection. This study examines one main question: are student attitudes towards the general concept of free speech congruent with their attitudes towards the perceived acceptability of specific types of speech? Results from more than 2,300 participants revealed that while college students generally regard free speech as an extremely important right in higher education, there are still instances of protected free speech that are considered unacceptable. On the topic of partisan politics, respondents identifying as Republican and Democrat were not statistically different in any measure of ego involvement or range of latitudes. Females reported higher ego involvement scores and a much higher propensity to finding certain examples of speech unacceptable, indicating a reduced belief in the importance of free speech.
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Date Issued
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2018
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Identifier
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CFE0007068, ucf:52006
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0007068
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Title
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Three Studies on Cybersecurity Disclosure and Assurance.
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Creator
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Navarro Velez, Patricia, Sutton, Steven, Robb, Sean, Poziemski, Elizabeth, Wood, David, University of Central Florida
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Abstract / Description
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This dissertation comprises three experimental studies that explore how management's financial disclosure behavior and security strategies influence the costs associated with cybersecurity breaches. The first study examines the cost of litigation in connection with cybersecurity incidents. The purpose of this study is to determine how the characteristics and content of cybersecurity incidents' disclosure affects jurors' liability assessments. Specifically, this study explores how jurors react...
Show moreThis dissertation comprises three experimental studies that explore how management's financial disclosure behavior and security strategies influence the costs associated with cybersecurity breaches. The first study examines the cost of litigation in connection with cybersecurity incidents. The purpose of this study is to determine how the characteristics and content of cybersecurity incidents' disclosure affects jurors' liability assessments. Specifically, this study explores how jurors react to management timeliness in disclosing the incident and the plausibility of the explanations provided to justify the disclosure strategy. The second and third studies explore the value relevance of cybersecurity risk management (CRM) assurance. In particular, the second study examines whether engagement in voluntary assurance over CRM before the occurrence of an incident affects investors' reactions after the incident, and whether these reactions differ based on whether assurance is expected or not expected based on industry norms. The third study scrutinizes how perceptions of disclosure timeliness affect investor decisions and explores the use of CRM assurance as a potential tool to mitigate the deleterious effects of delayed disclosures of cybersecurity incidents. Overall, the results reported in this dissertation suggest that timely disclosure of a cybersecurity breach reduces liability, improves management credibility assessments, and results in higher valuation judgments. Moreover, the findings reveal that CRM assurance further leads to enhanced management credibility assessments and valuation judgments and that the impact of CRM assurance is particularly beneficial when not necessarily expected for the industry. In combination, these three studies address calls for research exploring the costs of cybersecurity and inform regulators currently engaged in developing both cybersecurity disclosure requirements and voluntary assurance services designed to address stakeholders' information needs regarding companies' cybersecurity activities. These studies also add to the literature and theory documenting the link between disclosure timeliness and litigation risk, and the value of voluntary assurance services.
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Date Issued
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2019
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Identifier
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CFE0007689, ucf:52438
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0007689
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Title
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Three Studies Examining Accountability in Auditing.
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Creator
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Donnelly, Amy, Arnold, Vicky, Sutton, Steven, Demek, Kristina, Bedard, Jean, University of Central Florida
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Abstract / Description
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This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a...
Show moreThis is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of the audit environment, accountability, influences the relationship between depletion and performance. Study three examines how auditors respond to multiple accountability pressures. It considers how a power level difference between two conflicting parties, as well as a variation in justification timing, impact auditors' decisions.Overall, this dissertation contributes to our understanding of accountability in auditing in three distinct ways. It synthesizes prior research to provide insight into what we have learned thus far and where we should go from here in terms of research. It then considers whether accountability mitigates the negative effects of ego depletion, where it finds that depletion actually improves, rather than hinders, auditor performance. Lastly, it provides insight into how auditors make decisions in the presence of multiple accountability pressures. The results suggest that auditors' decisions are affected by a power level difference between accountability sources. Justification timing is also shown to influence auditors' decisions, but not in the manner expected.
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Date Issued
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2017
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Identifier
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CFE0006587, ucf:51289
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0006587
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Title
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Moral Judgment Development of Student Nurses in an Associate Degree in Nursing Program.
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Creator
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Way, Graciela, Cintron Delgado, Rosa, Owens, J. Thomas, Olan, Elsie, Welch, Kerry, Cicotti, Cheryl, University of Central Florida
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Abstract / Description
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This study explored the correlation between the development of moral judgment and the variables of gender, age, primacy of religion, level of educational attainment, and year in the nursing program student nurses enrolled in an associate degree in nursing program who were concurrently enrolled in a bachelor degree in nursing program in the southern United States. A correlation was established with the dependent variable, or N2 index score, and the independent variable, primacy of religion. A...
Show moreThis study explored the correlation between the development of moral judgment and the variables of gender, age, primacy of religion, level of educational attainment, and year in the nursing program student nurses enrolled in an associate degree in nursing program who were concurrently enrolled in a bachelor degree in nursing program in the southern United States. A correlation was established with the dependent variable, or N2 index score, and the independent variable, primacy of religion. A negative correlation between the N2 index was established in students who believed that religion exerted a great influence on their lives while a positive correlation was established between the N2 index score and students who believed that religion exerted no influence on their lives. One conclusion reached was that the freshman class had a higher number of respondents who did not feel that religion was important in their lives with higher N2 index scores and a larger number of students in the Postconventional Schema of Moral Judgment. Regarding recommendations, it was suggested that ethical instruction needs to move beyond merely teaching students' ethical theories and shift towards instruction in situationally-dependent, context-driven, real-world management of ethical predicaments in practice.
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Date Issued
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2016
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Identifier
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CFE0006195, ucf:51092
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0006195
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Title
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The Collector as Arbiter of Art: A Phenomenological Investigation of Collectors' Critical Judgment Development and Their Understanding of Art Toward a Theoretical Model for Appreciation and Criticism in Art Education.
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Creator
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Grey, Anne, Brewer, Thomas, Sivo, Stephen, Kaplan, Jeffrey, Price, Mark, Roberts, Sherron, University of Central Florida
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Abstract / Description
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The purpose of this study was to investigate art collectors' specific method of developing and making critical judgments in the context of their understanding of art. Phenomenological research methods were employed to obtain data through interviews with collectors of Contemporary African American art, Latin American art, and Minimalist and Conceptual art. Based on the findings, collectors' approaches to critical judgment can be categorized into three areas. First, critical skills are both...
Show moreThe purpose of this study was to investigate art collectors' specific method of developing and making critical judgments in the context of their understanding of art. Phenomenological research methods were employed to obtain data through interviews with collectors of Contemporary African American art, Latin American art, and Minimalist and Conceptual art. Based on the findings, collectors' approaches to critical judgment can be categorized into three areas. First, critical skills are both intuitive and developed over time, through a holistic and aesthetic process set in the art world. Collectors' edification requires commitment, and intense looking enabling them to see how works of art communicate. Second, key events that marked collectors' methodological approaches were connections with artists and art, notable purchases, and exhibitions of their collection. These events resulted from an integration of the collectors' identification with the art work, manifested over time in various forms. Finally, those objects that best reflected collectors' specific development of critical judgment and understanding of art were noted either by specific artists in their collection or the collection as a whole, functioning as vital aspects of the collectors' life and at the same time contributing to culture and society in its capacity to cause conversations. There is an opportunity to apply the information from collectors' processes as an educational model for teaching and learning about appreciation and criticism in art education by thinking about art collections more broadly, as another way to look at life and the art in life.
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Date Issued
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2011
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Identifier
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CFE0004115, ucf:49103
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0004115
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Title
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THE NATURE OF AND IMPORTANCE OF ART CRITICISM AND ITS EDUCATIONAL APPLICATIONS IN K-12 CLASSROOMS.
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Creator
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Blackmon, Tia, Brewer, Thomas, University of Central Florida
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Abstract / Description
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This thesis will critically examine the importance, purpose, methods, and applications of art criticism. Initial background information on types of critical judgment will lay the foundation to understanding the different methods of art criticism. While the articles and journals read on criticism vary in style and method they all have the goal to become a basic framework for examining the form and content of works of art. My goal of this thesis will be to take researched methods of criticism...
Show moreThis thesis will critically examine the importance, purpose, methods, and applications of art criticism. Initial background information on types of critical judgment will lay the foundation to understanding the different methods of art criticism. While the articles and journals read on criticism vary in style and method they all have the goal to become a basic framework for examining the form and content of works of art. My goal of this thesis will be to take researched methods of criticism and create my own methods of criticism to be used in the K-12 art education classroom. The body of my research will examine the following methods of criticism (1) Feldman Method, (2) Broudy Method, (3) Lankford Method, (4) Anderson Method, (5) Feminist Conversation Method, (6) Modernism, and (7) Postmodernism. My research will seek to understand the nature of and importance of art criticism and its educational applications for K-12 art classrooms. In conjunction with the examination of these methods and their corresponding stages, I will be able to synthesize three methods of criticism to be used in the classroom: formalist, expressivist, and instrumentalist.
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Date Issued
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2015
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Identifier
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CFH0004863, ucf:45465
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFH0004863
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Title
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Decision Making in Corporate Taxation.
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Creator
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Brown, Bonnie, Arnold, Vicky, Schmitt, Donna, Kelliher, Charles, Tian, Yu, Rupert, Timothy, University of Central Florida
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Abstract / Description
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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
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2016
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Identifier
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CFE0006269, ucf:51035
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0006269
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Title
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RELATIONSHIP BETWEEN ADOLESCENT BEHAVIOR AND CIVIC ENGAGEMENT.
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Creator
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Ernst, Michael, Murray, Barbara, University of Central Florida
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Abstract / Description
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Citizenship commitment to and participation in a political community - is the heart of constitutional democracy and a free society. Knowledge of the rights, responsibilities, and privileges are the electrical impulses that keep a steady beat. Without the participation of educated citizens, a democratic republic can not and does not function. This study analyzed the relationship between adolescent behavior and civic engagement. This task was accomplished by examining the amount of civic...
Show moreCitizenship commitment to and participation in a political community - is the heart of constitutional democracy and a free society. Knowledge of the rights, responsibilities, and privileges are the electrical impulses that keep a steady beat. Without the participation of educated citizens, a democratic republic can not and does not function. This study analyzed the relationship between adolescent behavior and civic engagement. This task was accomplished by examining the amount of civic knowledge possessed by two groups within a population. The population examined, a high school in Flagler County, was composed of "at risk" students (those who had an Individualized Education Plan) and "regular" students (those that did not). The study uncovered the message that the amount of civic knowledge possessed by American youth was not as important as it was for them to be engaged in extracurricular activities. During the course of time, educators appear to have restricted their own ability to plan for and provide learning experiences that take in to consideration the physical characteristics; physical needs; patterns of growth and maturation; physiological changes; intellectual development; intellectual characteristics; learning preferences and styles; emotional development; personality development; and social development of each and every young adolescent attending school. When interesting, affordable activities are not made available, students become bored and get in to trouble during after school hours. Adolescent behaviors such as moral judgment and risk taking (or lack thereof) affect their decision to become civically involved.
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Date Issued
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2005
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Identifier
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CFE0000764, ucf:46585
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Format
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Document (PDF)
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PURL
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http://purl.flvc.org/ucf/fd/CFE0000764