Alignment Theory Research Articles

The Risk of Fraud in Family Firms: Assessments of External Auditors

There is a dearth of business ethics research on family firms, despite the importance of such firms to the US economy (Vazquez in J Bus Ethics, 2016. doi: 10.1007/s10551-016-3171-1 ). We answer Vazquez’s (2016) call to examine the intersection of family-firm research and business ethics, by investigating whether external auditors assess higher risk of fraud in family firms. We test the contradictory predictions of two dominant theoretical perspectives in family-firm research—entrenchment theory and alignment theory. We conduct an experiment with highly experienced external audit professionals, who assess the risk of fraud and make client acceptance decisions for family firms versus non-family firms with different strength of corporate governance: strong versus weak audit committees (ACs). We find that auditors assess the risk of fraud as higher for family firms than for non-family firms, consistent with the predictions of entrenchment theory. Auditors are also less likely to make client acceptance recommendations for family firms. The strength of the AC moderates the family-firm effect, whereby auditors assess family firms with weak ACs to have the highest fraud risk and to be the least desirable audit clients. Our findings suggest that auditors perceive more severe agency conflicts to be present in family firms than in non-family firms, consistent with entrenchment theory, according to which family members may behave opportunistically to extract rents and potentially expropriate the firm’s resources at the expense of minority shareholders.

The Evidence of Radio Polarization Induced by the Radiative Grain Alignment and Self-scattering of Dust Grains in a Protoplanetary Disk

Abstract The mechanisms causing millimeter-wave polarization in protoplanetary disks are under debate. To disentangle the polarization mechanisms, we observe the protoplanetary disk around HL Tau at 3.1 mm with the Atacama Large Millimeter/submillimeter Array (ALMA), which had the polarization detected with CARMA at 1.3 mm. We successfully detect the ring-like azimuthal polarized emission at 3.1 mm. This indicates that dust grains are aligned with the major axis being in the azimuthal direction, which is consistent with the theory of radiative alignment of elongated dust grains, where the major axis of dust grains is perpendicular to the radiation flux. Furthermore, the morphology of the polarization vectors at 3.1 mm is completely different from those at 1.3 mm. We interpret the polarization at 3.1 mm to be dominated by the grain alignment with the radiative flux producing azimuthal polarization vectors, while the self-scattering dominates at 1.3 mm and produces the polarization vectors parallel to the minor axis of the disk. By modeling the total polarization fraction with a single grain population model, the maximum grain size is constrained to be , which is smaller than the previous predictions based on the spectral index between ALMA at 3 mm and the Very Large Array at 7 mm.

Emotions, Cognition, and Collective Alignment: A Response to Collins

Emotions, Cognition, and Collective Alignment: A Response to Collins

EDIT: An Educational Design Intelligence Tool for Supporting Design Decisions

Designing for learning is a complex task and considered one of the most fundamental activities of teaching practitioners. A well-balanced teaching system ensures that all aspects of teaching, from the intended learning outcomes, the teaching and learning activities used, and the assessment tasks are all associated and aligned to each other (Biggs, 1996). This guarantees appropriate and therefore effective student engagement. The design and promotion of constructively aligned teaching practices has been supported to some degree by the development of software tools that attempt to support teaching practitioners in the design process and assist them in the development of more informed design decisions. Despite the potential of the existing tools, these tools have several limitations in respect of the support and guidance provided and cannot be adapted according to how the design pattern works in practice. Therefore; there is a real need to incorporate an intelligent metric system that enables intelligent design decisions to be made not only theoretically according to pedagogical theories but also practically based on good design practices according to high levels of satisfaction scores. To overcome the limitations of existing design tools, this research explores machine learning techniques; in particular artificial neural networks as an innovative approach for building an Educational Intelligence Design Tool EDIT that supports teaching practitioners to measure, align, and edit their teaching designs based on good design practices and on the pedagogic theory of constructive alignment. Student satisfaction scores are utilized as indicators of good design practice to identify meaningful alignment ranges for the main components of Tepper's metric (2006). It is suggested that modules designed within those ranges will be well-formed and constructively aligned and potentially yield higher student satisfaction. On this basis, the research had developed a substantial module design database with 519 design patterns spanning 476 modules from the STEM discipline. This is considered the first substantial database compared to the state-of-the-art Learning Design Support Environment (LDSE)(Laurillard, 2011), which includes 122 design patterns available. In order to have a neural-based framework for EDIT, a neural auto-encoder was incorporated to act as an auto-associative memory that learns on the basis of exposure to sets of 'good' design patterns. 519 generated design patterns were coded as input criteria and introduced to the designed neural network with feed-forward multilayer perceptron architecture using the IV hyperbolic tangent function and back-propagation training algorithm for learning the desired task. After successful training (88%), the testing phase was followed by presenting 102 new patterns (associated with low student satisfaction) to the network where higher pattern errors were generated suggesting substantial design changes to input patterns had been generated by the network. The findings of the research are significant in showing the degree of changes for the test patterns (before) and (after) and evaluating the relationships between the core features of module designs and overall student satisfaction. T-test analysis results show statistically significant differences in the test set (before) and (after) in case of the alignment score between learning outcomes and learning objectives (V1) and the alignment score between learning objectives and teaching activities (V2), whereas no statistically significant difference is seen in the alignment score between learning outcomes and assessment tasks (V3). The network gives an average improvement of 0.9, 1.5, and 0.5 in the alignment scores of V1, V2, and V3, respectively. This resulted in increasing the average of satisfaction scores from 3.3 to 3.8. Accordingly, positive correlation with different degrees between student satisfaction and the alignment scores were suggested as a result of applying the network proposal changes. EDIT, with its data‐orientated and adaptive approach to design, reveals orthodox practices whilst revealing some unexpected incongruity between alignment theory and design practice. For example, as expected, increasing the amount of questioning, interaction and group‐based activity effects higher levels of student satisfaction even though misalignment may be present. However, the model is relatively ambivalent towards the alignment of learning outcomes and learning objectives suggesting there is some confusion between practitioners as to how these are related. Also, this confusion appears to persist when defining session learning objectives for different types of teaching, learning and assessment tasks in that the activities themselves appear to be at a higher cognitive level according to Bloom's Taxonomy than the respective learning objectives (resulting in positive misalignment).

The Foreign Affairs of a State is Based on Its Strength in the International System

Neorealists say that a country's Foreign Affairs is based on its power or position as the power that has a state in the international system. Field of International Relations based on international legal policies and norms; It can be defined by different political perspectives and phenomena, depending on certain theories. Theories are the best determinant of defining policies in the International System. For a long time, in the international system have dominated realistic, liberal and radical theories; After the Second World War for the purposes of explaining or defining international policies, other theories, including neo-realism, were listed. As a structured theory versus reality that defined the theory of alignment for defining political theories in the international system. In International Relations there is no central authority or world government, the state and the international environment is in a state of anarchy, which pushes the states to create the conditions to create an environment where they can survive. Special studies of International Relations theory were spurred especially after World War I and World War II. The neorealistic theory itself contains some elements that differ from other theories and that as its base takes the strength or position of power of states in the international system. Responses to the framework of action, the theories are directed as perimeters to solve the problems of the international system. The international relations system may be positioned in other circumstances when a power is not balanced, depending on the different circumstances of politics and politicians

Measuring Alignments between Galaxies and the Cosmic Web at z ∼ 2–3 Using IGM Tomography

Abstract Many galaxy formation models predict alignments between galaxy spin and the cosmic web (i.e., directions of filaments and sheets), leading to an intrinsic alignment between galaxies that creates a systematic error in weak-lensing measurements. These effects are often predicted to be stronger at high redshifts (z ≳ 1) that are inaccessible to massive galaxy surveys on foreseeable instrumentation, but IGM tomography of the Lyα forest from closely spaced quasars and galaxies is starting to measure the z ∼ 2–3 cosmic web with requisite fidelity. Using mock surveys from hydrodynamical simulations, we examine the utility of this technique, in conjunction with coeval galaxy samples, to measure alignment between galaxies and the cosmic web at z ∼ 2.5. We show that IGM tomography surveys with ≲5 h −1 Mpc sightline spacing can accurately recover the eigenvectors of the tidal tensor, which we use to define the directions of the cosmic web. For galaxy spins and shapes, we use a model parameterized by the alignment strength, , with respect to the tidal tensor eigenvectors from the underlying density field, and also consider observational effects such as errors in the galaxy position angle, inclination, and redshift. Measurements using the upcoming ∼1 deg2 CLAMATO tomographic survey and 600 coeval zCOSMOS-Deep galaxies should place 3σ limits on extreme alignment models with , but much larger surveys encompassing >10,000 galaxies, such as Subaru PFS, will be required to constrain models with . These measurements will constrain models of galaxy–cosmic web alignment and test tidal torque theory at z ∼ 2, improving our understanding of the physics of intrinsic alignments.

Top management team incentive heterogeneity, strategic investment behavior, and performance: A contingency theory of incentive alignment

Research summary: We develop and test a contingency theory of the influence of top management team (TMT) performance‐contingent incentives on manager–shareholder interest alignment. Our results support our theory by showing that although TMTs engage in significantly higher levels of acquisition investment when their average incentive levels increase, investors' responses to those large investments are generally negative. More importantly, however, we further find that within‐TMT incentive heterogeneity conditions that effect, such that investors evaluate TMTs' large acquisition investments more positively as the variance in those top managers' incentive values increases. Thus, within‐TMT incentive heterogeneity appears to increase manager–shareholder interest alignment, in the context of large acquisition investments.Managerial summary: We find that as the average value of TMTs' incentives increase, relative to their total pay, they invest more in acquisitions and investors' respond negatively to the announcement of those deals. However, we further show that investors respond more positively to acquisitions announced by TMTs whose members' incentive values vary (some TMT members hold higher incentives and others hold lower). Results imply that when TMT members hold differing incentives levels, they approach investments from divergent perspectives, scrutinize those investments more heavily, and make better decisions, relative to TMTs with similar incentives. They also suggest that boards seeking tighter manager–shareholder interest alignment may benefit from introducing variance into TMT members' incentive structures, as doing so appears to create divergent preferences that can improve team decision making. Copyright © 2016 John Wiley & Sons, Ltd.

Geographic Proximity and Managerial Alignment: Evidence from Asset Sell-Offs by Real Estate Investment Trusts

While the relation between geographic dispersion and firm value has been extensively studied, there are intriguing aspects that we do not yet understand. For example, Bernile, Kumar and Sulaeman (2015) report that, “local investors may perceive an informational advantage where there is in fact none.” Additionally, when we talk of local assets versus distant assets, there is little data showing what that means. REITs offer a unique and more complete data source of evidence about the proximity issue and value. In our unique panel dataset of more than 800,000 property-year observations, we find that local must be carefully evaluated as in most cases these REITs own a wide pool of geographically diversified assets. We apply a two-stage sequential choice model to mitigate selection bias at the firm-level and property-level. We find that REITs tend to dispose of distant properties and there is a negative relation between distance and cumulative abnormal returns. The top-ten MSAs in our disposition sample were over 860 miles (1,388 kilometers) from their REIT headquarters (HQs). The average cumulative abnormal return (CAR) was over three times as large and statistically significant for those dispositions that were below the median distance compared to those farther. However, further analyses show that headquarters that were in smaller areas (below the mean by population) were the only REITs to have positive abnormal returns. Thus, the gain is to firms that are located in smaller areas and who dispose of properties closer to their HQs. The gains are monotonically declining by distance from their HQs. This evidence is supportive of managerial alignment theory in the literature.Further, informational and social factors explain corporate decisions on asset sell-offs: this social interaction effect exists for those HQs located in less-populated areas. Consistent with the hypothesis of Landier, Nair and Wulf (2009), we find a positive and significant relation between aggregated proximity of a firm’s property holdings (Geographic HHI) and employee friendliness, indicating proximity between a particular firm’s headquarters and its underlying properties is associated with poor shareholder protection due to better employee protection. Together, these findings suggest a dominant role for the managerial alignment hypothesis. We find in particular that for HQs in less-populated MSAs, the managerial alignment effect dominates the information asymmetry effect.

The Risk of Fraud in Family Firms: Assessments of External Auditors

There is a dearth of business ethics research on family firms, despite the importance of such firms to the U.S. economy (Vazquez 2016). We answer Vazquez’s (2016) call to examine the intersection of family firms research and business ethics, by investigating whether external auditors assess higher risk of fraud in family firms. We test the contradictory predictions of two dominant theoretical perspectives in family-firm research — entrenchment theory and alignment theory. We conduct an experiment with highly experienced external audit professionals, who assess the risk of fraud and make client acceptance decisions for family firms versus non-family firms with different strength of corporate governance: strong versus weak audit committees (AC). We find that auditors assess the risk of fraud as higher for family firms than for non-family firms, consistent with the predictions of entrenchment theory. Auditors are also less likely to make client acceptance recommendations for family firms. The strength of the AC moderates the family-firm effect, whereby auditors assess family firms with weak ACs to have the highest fraud risk, and to be the least desirable audit clients. Our findings suggest that auditors perceive more severe agency conflicts to be present in family firms than in non-family firms, consistent with entrenchment theory, according to which family members may behave opportunistically to extract rents and potentially expropriate the firm’s resources at the expense of minority shareholders.

Interference Alignment Testbeds

Interference alignment has triggered high impact research in wireless communications since it was proposed nearly 10 years ago. However, the vast majority of research is centered on the theory of interference alignment and is hardly feasible in view of the existing state-of-the-art wireless technologies. Although several research groups have assessed the feasibility of interference alignment via testbed measurements in realistic environments, the experimental evaluation of interference alignment is still in its infancy since most of the experiments were limited to simpler scenarios and configurations. This article summarizes the practical limitations of experimentally evaluating interference alignment, provides an overview of the available interference alignment testbed implementations, including the costs, and highlights the imperatives for succeeding interference alignment testbed implementations. Finally, the article explores future research directions on the applications of interference alignment in the next generation wireless systems.

The VIMOS Public Extragalactic Redshift Survey (VIPERS): galaxy segregation inside filaments atz≃ 0.7

We present the first quantitative detection of large-scale filamentary structure at $z \simeq 0.7$ in the large cosmological volume probed by the VIMOS Public Extragalactic Redshift Survey (VIPERS). We use simulations to show the capability of VIPERS to recover robust topological features in the galaxy distribution, in particular the filamentary network. We then investigate how galaxies with different stellar masses and stellar activities are distributed around the filaments and find a significant segregation, with the most massive or quiescent galaxies being closer to the filament axis than less massive or active galaxies. The signal persists even after down-weighting the contribution of peak regions. Our results suggest that massive and quiescent galaxies assemble their stellar mass through successive mergers during their migration along filaments towards the nodes of the cosmic web. On the other hand, low-mass star-forming galaxies prefer the outer edge of filaments, a vorticity rich region dominated by smooth accretion, as predicted by the recent spin alignment theory. This emphasizes the role of large scale cosmic flows in shaping galaxy properties.

Constructive alignment and the Research Skills Development Framework: using theory to practically align graduate attributes, learning experiences, and assessment tasks in undergraduate midwifery

Midwifery educators have to provide students with stimulating curricula that teach academic and vocational content, as well as transferable skills. The Research Skills Development (RSD) framework provides a conceptual model that allows educators to explicitly scaffold the development of their students’ research skills. This paper aims to demonstrate the effective use of the RSD framework and constructive alignment theory to redesign a second-year Midwifery assessment task. The assessment task was changed into a scenario-based question to better reflect the unit learning objectives and expected graduate attributes. Students were provided with extra time in class to explore the assessment task in a peer environment. Following the return of their assessments, students were asked to complete a questionnaire to evaluate the effectiveness of the assessment redesign. We show that using a constructively aligned scenario-based assessment task in a second year unit more successfully articulated the expected graduate attributes of midwives. Qualitative and quantitative feedback suggested that students and staff appreciated a more clinically-relevant assessment task. This paper demonstrates that the use of the RSD framework to constructively align graduate attributes, learning experiences, and assessment tasks allows for the transformation of undergraduate assessment into a learning experience relevant to clinical practice.

Managing supply chain uncertainty with emerging ethical issues

Purpose The purpose of this paper is to empirically investigate effective management strategies for 14 sources of supply chain uncertainty, with a particular emphasis on uncertainties or strategies that involve ethical issues. Design/methodology/approach Manufacturing strategy theory, underpinned by alignment and contingency theory, is used as the theoretical foundation. Multi-case study data are collected from 12 companies in the Indonesian food industry, including four focal manufacturers, four first-tier suppliers, and four first-tier customers (retailers). Findings Within the context of appropriately aligned management strategies to address 14 sources of uncertainty, three ethical issues are empirically identified: first, collusion amongst suppliers to ration supplies and increase prices; second, unethical influences on government policy; and third, “abuse” of power by large retailers at the expense of smaller competitors. Joint purchasing is argued to be a key strategy for combatting the first of these ethical issues. Research limitations/implications The study is limited to the Indonesian food industry, and so further research is needed in other cultures/contexts. Practical implications Management strategies that aim to reduce an uncertainty at its source lead to better overall supply chain performance than strategies that merely cope with uncertainty, which only have an impact on firm-level performance. Social implications The ethical issues identified have implications for fair negotiations between customers and suppliers. Originality/value This study is unique in its in-depth case study-based empirical investigation of the management of multiple supply chain uncertainties; and in its discussion of ethical issues in this context.

Radiative transfer with POLARIS

Aims: We present POLARIS (POLArized RadIation Simulator), a newly developed three-dimensional Monte-Carlo radiative transfer code. POLARIS was designed to calculate dust temperature, polarization maps, and spectral energy distributions. It is optimized to handle data that results from sophisticated magneto-hydrodynamic simulations. The main purpose of the code is to prepare and analyze multi-wavelength continuum polarization measurements in the context of magnetic field studies in the interstellar medium. An exemplary application is the investigation of the role of magnetic fields in star formation processes. Methods: We combine currently discussed state-of-the-art grain alignment theories with existing dust heating and polarization algorithms. We test the POLARIS code on multiple scales in complex astrophysical systems that are associated with different stages of star formation. POLARIS uses the full spectrum of dust polarization mechanisms to trace the underlying magnetic field morphology. Results: Resulting temperature distributions are consistent with the density and position of radiation sources resulting from magneto-hydrodynamic (MHD) - collapse simulations. The calculated layers of aligned dust grains in the considered cirumstellar disk models are in excellent agreement with theoretical predictions. Finally, we compute unique patterns in synthetic multi-wavelength polarization maps that are dependent on applied dust-model and grain-alignment theory in analytical cloud models.

Aligning Knowledge Assets for Exploitation, Exploration, and Ambidexterity: A Study of Companies in High‐Tech Parks in China

There is little research that has explored the effects of how knowledge assets are aligned with each other in exploitation and exploration innovation strategies. This study uses alignment theory to explore the effects of aligning knowledge assets on facilitating a firm's ability to pursue ambidexterity, which is defined as the simultaneous pursuit of explorative and exploitative innovation strategies. We also explore the relative influence of organizational and human capital in fostering an exploitation innovation strategy on the one hand, and an exploration innovation strategy on the other. Using a primary survey sample of 127 companies in two high‐tech parks in China, we found that greater reliance on relatively more organizational capital versus human capital has a significantly positive impact on the success of an exploitative innovation strategy. The amount of organizational capital relative to the amount of human capital has a stronger positive association with exploratory innovation strategy when social capital is greater. We also found that the combination of organizational, human, and social capital fosters ambidexterity, i.e., the simultaneous pursuit of exploration and exploitation. This study extends alignment theory and examines the effects of aligning these knowledge assets on a firm's ability to foster organizational ambidexterity.

Information Structure Features and Syntax-prosody Mapping of Bangla Embedded Clauses: Implications for Match Theory

[Abstract not available]

E-Leadership through Strategic Alignment: An Empirical Study of Small- and Medium-sized Enterprises in the Digital Age

Small- and medium-sized enterprises (SMEs) play an important role in the European economy. A critical challenge faced by SME leaders, as a consequence of the continuing digital technology revolution, is how to optimally align business strategy with digital technology to fully leverage the potential offered by these technologies in pursuit of longevity and growth. There is a paucity of empirical research examining how e-leadership in SMEs drives successful alignment between business strategy and digital technology fostering longevity and growth. To address this gap, in this paper we develop an empirically derived e-leadership model. Initially we develop a theoretical model of e-leadership drawing on strategic alignment theory. This provides a theoretical foundation on how SMEs can harness digital technology in support of their business strategy enabling sustainable growth. An in-depth empirical study was undertaken interviewing 42 successful European SME leaders to validate, advance and substantiate our theoretically driven model. The outcome of the two stage process – inductive development of a theoretically driven e-leadership model and deductive advancement to develop a complete model through in-depth interviews with successful European SME leaders – is an e-leadership model with specific constructs fostering effective strategic alignment. The resulting diagnostic model enables SME decision makers to exercise effective e-leadership by creating productive alignment between business strategy and digital technology improving longevity and growth prospects.

The number of alignments between two DNA sequences

We consider two DNA sequences and compare both sequences. One of the crucial issues in bioinformatics is to measure the similarity of two DNA sequences. To this purpose one has to consider different alignments between both sequences. The number of alignments grows very rapidly with the length of the sequences. In this paper we give exact, explicit and computable formulas for the number of different possible alignments and for some classes of reduced alignments. We provide a new insight into the theory of DNA sequence alignment.

Special Issue on Cognitive-Inspired Network Systems

The eight papers in this special issue focus on cognitive inspired networked applications. Cognition is emerging as a new and promising methodology with the development of cognitive-inspired computing, ubiquitous networks, and systems, which has the potential to enable a large class of applications. However, recent advances, such as interference alignment, collaborative communications, and cognitive computational theory, make us lack a clear understanding of analytical cognitive-inspired computing, networks, and systems, as well as best practices, to design resource-efficient, utility, pervasive, scalable, and autonomy oriented cognitive systems and applications. The objective of this special Issue is to bring together state-of-the-art research contributions that address these key aspects of cognitive inspired network systems and applications.

The role of information alignment and entrepreneurial traits on SME internationalization

Purpose – The paper aims to explore the internationalisation decision-making of small- and medium-sized enterprise (SME) owner/managers. Specifically, structural alignment theory (SAT) and regulatory focus theory (RFT) are utilised to examine the concept of opportunity recognition in the context of internationalisation choices. Design/methodology/approach – This paper is conceptual in nature, and an integrative cognitive model of internationalisation choice decisions is developed based on SAT and RFT, underpinned by a critical review of the international entrepreneurship (IE) literature. Findings – Scenarios are identified in which the structure of available information may affect the decision-evaluation process in terms of cognitive resource requirements. Further, the SME owner/manager’s motivational goal orientation is suggested to moderate the role of the information structure in line with IE literature. A conceptual model and propositions are presented. Research limitations/implications – The conceptual model and the propositions arising from the discussion in this paper offer new directions of research to explore SME internationalisation. Originality/value – This paper offers a cognitive perspective of SME internationalisation. This paper offers insights for policymakers, SME owner/managers, practitioners and researchers alike. For internationalisation decisions, this paper highlights the potential impact of the structure of information that is made available to SME owner/managers by industry or policy bodies; further, the moderating influence of motivational goal orientation may inform policy on how information should be presented to SME owner/managers to aid their decision-making.