Cost-benefit Considerations Research Articles

Strong bidirectional gene flow between fish lineages separated for over 100,000 years

Restoring levels of genetic diversity in small and declining populations is increasingly being considered in biodiversity conservation. Evidence-based genetic management requires assessment of risks and benefits of crossing populations. Because risks are challenging to assess experimentally, e.g. through multi-generational crosses, decision-support approaches utilize proxy risk factors such as time since separation of lineages. However, the paucity of empirical datasets on fitness consequences of longer separation times tends to favour crossing lineages with conservatively short separations, restricting wildlife managers’ options. Here, we assessed the genetic outcomes of interbreeding in the wild between lineages of a threatened Australian freshwater fish (Macquarie perch) separated by an estimated 119,000–385,000 years of evolution in distinct environments. Fish belonging to the Murray-Darling Basin (MDB) lineage escaped from Cataract Dam—into which they were translocated in ~ 1915—into the Cataract River, where they interbred with the local Hawkesbury-Nepean Basin (HNB) lineage. Analyses of reduced-representation genomic data revealed no evidence of genetic incompatibilities during interbreeding of the two lineages in the Cataract River: assignment to genotypic clusters indicated a spectrum of hybrid types including second generation hybrids and backcrosses to both parental lineages. Thus, no adverse effects were detected from genetic mixing of populations separated by > 100,000 years. We are not advocating purposely crossing the two lineages for management purposes under present cost–benefit considerations, because there are currently sufficient intra-lineage source populations to beneficially mix. Instead, this study presents a useful calibration point: two morphologically different lineages evolved in different habitats for 119,000–385,000 years can successfully interbreed.

Do I care for you or for me? Processing of protected and non-protected moral values in subjects with extreme scores on the Dark Triad

Protected moral values facilitate empathic concern for others, who are exposed to an existential threat, so that one spontaneously helps without taking into account utilitarian cost–benefit considerations. Subjects scoring high on the “Dark Triad” machiavellism, psychopathy, and narcissism are prone to ignore such appeals for selfless help. Until now, data on moral processing and moral decision-making following requests for altruistic help, which directly contrast appeals to protected and non-protected values in subjects with high and low scores on Dark Triad traits, have been missing. In this pilot study 25 healthy subjects with high and 27 with low Dark Triad scores participated in this functional magnetic resonance imaging study. We used a script-driven imagery paradigm to directly contrast requests for selfless help appealing to protected versus non-protected, negotiable moral values. Appeals to protected versus non-protected moral values elicited stronger activations in a large network including insula, amygdala, supramarginal gyrus, and dorsolateral prefrontal cortex. Non-protected values evoked stronger activation in superior frontal sulcus, occipito-temporal junction, and posterior cingulate cortex. During decision-making, high-scorers on the Dark Triad showed increased activations in the superior parietal lobule, precuneus, and intraparietal sulcus. Behaviorally, protected versus non-protected values strongly reduced the reliance on personal cost–benefit calculations in low-scorers, while high-scorers continued to rely on utilitarian deliberations. Data suggest that appeals to protected versus non-protected values activate distinct brain regions associated with strong moral emotions, other-directed cognition, and rule-based decision-making processes. High-scorers display an increased reliance on cost–benefit calculations, which persists even when protected values are threatened.

Clinical Trial Considerations in Developing Treatments for Early Stages of Common, Chronic Kidney Diseases: A Scientific Workshop Cosponsored by the National Kidney Foundation and the US Food and Drug Administration

In the past decade, advances in the validation of surrogate end points for chronic kidney disease (CKD) progression have heightened interest in evaluating therapies in early CKD. In December 2020, the National Kidney Foundation sponsored a scientific workshop in collaboration with the US Food and Drug Administration (FDA) to explore patient, provider, and payor perceptions of the value of treating early CKD. The workshop reviewed challenges for trials in early CKD, including trial designs, identification of high-risk populations, and cost-benefit and safety considerations. Over 90 people representing a range of stakeholders including experts in clinical trials, nephrology, cardiology and endocrinology, patient advocacy organizations, patients, payors, health economists, regulators and policy makers attended a virtual meeting. There was consensus among the attendees that there is value to preventing the development and treating the progression of early CKD in people who are at high risk for progression, and that surrogate end points should be used to establish efficacy. Attendees also concluded that cost analyses should be holistic and include aspects beyond direct savings for treatment of kidney failure; and that safety data should be collected outside/beyond the duration of a clinical trial. Successful drug development and implementation of effective therapies will require collaboration across sponsors, patients, patient advocacy organizations, medical community, regulators, and payors.

The role of routine SARS-CoV-2 screening of healthcare-workers in acute care hospitals in 2020: a systematic review and meta-analysis

BackgroundHealthcare workers (HCW) are at increased risk of infection with SARS-CoV-2. Vulnerable patient populations in particular must be protected, and clinics should not become transmission hotspots to avoid delaying medical treatments independent of COVID. Because asymptomatic transmission has been described, routine screening of asymptomatic HCW would potentially be able to interrupt chains of infection through early detection.MethodsA systematic search was conducted in the Cochrane COVID-19 Study Register, Web of Science and WHO COVID‐19 Global literature on coronavirus with regard to non-incident related testing of healthcare workers using polymerase chain reaction on May 4th 2021. Studies since January 2020 were included. An assessment of risk of bias and representativeness was performed.ResultsThe search identified 39 studies with heterogeneous designs. Data collection of the included studies took place from January to August 2020. The studies were conducted worldwide and the sample size of the included HCW ranged from 70 to 9449 participants. In total, 1000 of 51,700 (1.9%) asymptomatic HCW were tested positive for SARS-CoV-2 using PCR testing. The proportion of positive test results ranged between 0 and 14.3%. No study reported on HCW-screening related reductions in infected person-days.Discussion and conclusionsThe heterogeneous proportions might be explained by different regional incidences, lock-downs, and pre-analytical pitfalls that reduce the sensitivity of the nasopharyngeal swab. The very high prevalence in some studies indicates that screening HCW for SARS-CoV-2 may be important particularly in geographical regions and pandemic periods with a high-incidence. With low numbers and an increasing rate of vaccinated HCW, a strict cost–benefit consideration must be made, especially in times of low incidences. Since we found no studies that reported on HCW-screening related reductions in infected person-days, re-evaluation should be done when these are available.

Moral Logics of Support for Nonviolent Resistance: Evidence From a Cross-National Survey Experiment

An emerging consensus holds that nonviolent resistance campaigns are more successful than violent campaigns, partly because they attract more participants. Yet, we lack an understanding of whether and why nonviolent tactics attracts support. We propose two motivational logics that can explain support for nonviolence: An instrumentalist logic, whereby nonviolent resistance is preferred based on cost-benefit considerations, and an intrinsic logic where nonviolent resistance is preferred because of perceived inherent moral worth. To investigate the motivational pull of these two logics, we conduct a pre-registered survey experiment among more than 5000 respondents across 33 countries in fall 2019. We find that nonviolent tactics strongly increase movement support relative to violent tactics, and that the preference for nonviolence is primarily driven by intrinsic commitments to the moral worth of nonviolent resistance, rather than instrumental considerations.

Cost-benefit considerations have limited effect on the decision to exert cognitive effort in real-world computer-programming tasks.

Recent research shows that people usually try to avoid exerting cognitive effort yet they are willing to exert effort to gain rewards. This cost–benefit framework provides predictions for behaviour outside the laboratory. Nevertheless, the extent to which such considerations affect real-life decisions is not clear. Here we experimentally examined computer-programmers' decisions to write code in a reusable manner, using functions, which demands an initial investment of cognitive effort or to clone and tweak code, a strategy whose cost increases with repetitions. Only a small portion of our participants demonstrated sensitivity to the benefits and costs of programming strategies. When asked to solve the tasks, participants tended to avoid using functions, demonstrating biased effort estimation. By contrast, when asked how they planned to solve the tasks, participants tended to demonstrate an opposite trend, overestimating effort, in line with an injunctive norm involving the overuse of functions. In the context of real-world problems, the effect of cost–benefit considerations may therefore be limited by task-irrelevant factors. Our interdisciplinary approach may be useful in providing novel theoretical insights and in promoting cognitive-effort investments outside the laboratory.

Accounting Comparability and Earnings Management Strategies: Evidence from Southeast Asian Countries

ABSTRACT We examined the effect of accounting comparability on the use of accrual earnings management (AEM) and real earnings management (REM) among five members of the Association of Southeast Asian Nations. Analyzing 1,195 listed non-financial companies from 2014 to 2017, we find that more comparable accounting information between firms induces managers to engage in more REM and less AEM, supporting the substitute hypothesis. The results remain similar under the robustness tests. Our results suggest that reporting and legal environment factors may affect cost-benefit considerations versus incentives for using earnings management strategies.

Exploring the psychological antecedents of private and public sphere behaviours to reduce household plastic consumption

In the last few years, plastic has become an issue of current interest as tremendous ecological effects from plastic littering have become visible. Taking the role of consumers into account, activities comprising purchasing decisions and political engagement are expected to help prevent plastic pollution. The goal of this study was to examine antecedents of three potential plastic reduction activities: purchasing, activism, and policy support. Based on well-established psychological models of pro-environmental behaviour (i.e. theory of planned behaviour, norm activation model), an online survey (N = 648) was administered and analysed via structural equation modelling. Results revealed that personal norms were a relevant predictor of all three intentions. Whereas sufficiency orientation and collective efficacy predicted only activism intention and policy support intention, perceived behavioural control was the strongest predictor of purchasing intentions. Regarding behaviour, people with high activism intentions and sufficiency orientation were more likely to choose a plastic-free incentive instead of the conventional shopping voucher. This study highlights psychological antecedents of plastic reduction. An integrated model showed that rational cost–benefit considerations as well as morality serve as drivers of reducing plastic consumption. Implications for the promotion of plastic-free consumption are discussed.

Prioritization of Operational Risks in a Reverse Logistics Network for the Recovery of Waste Cooking Oil (WCO)

Reverse logistics networks for Waste Cooking Oil (WCO) have recently taken on great importance, due to legal requirements, cost-benefit considerations as well as social and environmental responsibility. Companies that manage WCO collection, transport and storage processes in these networks are prone to face various operational risks (such as oil spills, thefts, accidents, fires, among others). Recent studies have also shown that an inadequate management of these risks may generate not only a network disruption, but also lead to a loss of materials, time and money. Taking this issue into consideration, this work carries out the characterization of the focused network and subsequently an identification of operational risks in each process. Finally, the risks are prioritized by applying the Fuzzy-QFD tool, considering their impact on the strategic objectives of the processes, obtaining a priority ranking that provides WCO recovery companies with an essential basis for directing their risk mitigation actions.

Sustainable development competencies and student-centered teaching strategies in higher education institutions: the role of professors as gatekeepers

PurposeThis study aims to investigate the role of professors as gatekeepers for sustainable development competencies (SDC) in disciplinary study programs. It aims to understand which factors are crucial for professors to integrate SDC into their teaching, their basic understanding of SDC, the actual degree of SDC integration and how suitable they perceive student-centered teaching strategies for teaching SDC.Design/methodology/approachThe results are based on the qualitative content analysis of interviews with 16 professors after they participated in a didactic training program focused on combining student-centered teaching strategies with SDC.FindingsPsychological factors, like the attribution of responsibility, value orientations and cost-benefit considerations, are not the only reasons for integrating SDC into a course, as disciplinary requirements play their role. When teaching SDC, professors focus on systems-thinking, strategic and normative competencies. They consider student-centered teaching strategies especially suitable to teach systems-thinking and interpersonal competencies.Social implicationsPromoting changes toward teaching SDC may best be done by supporting professors’ intrinsic motivations: by fulfilling the need for growth in teaching skills, activating values and creating an environment in which everybody feels responsible for teaching SDC.Originality/valueTeaching SDC with student-centered teaching strategies is relevant even in study programs that show little relation to sustainability issues. professors are experts in their field, but not necessarily in the field of sustainability. Understanding how such professors might include sustainable development competency development in their syllabi can widen the influence of SDC on higher education.

Timing of early childcare take‐up in Germany: An application of rational choice theory

AbstractObjectiveThis study investigates some of the mechanisms, which may explain social inequalities in the usage of early childhood education and care (ECEC) by focusing on a recently born child cohort born in Germany, a universal childcare regime.BackgroundResearch recognizes rational cost–benefit considerations as important for understanding social inequalities in educational decisions. Yet, given data limitations, we know relatively little about how these considerations are associated with inequalities in ECEC take‐up.Thus, we model the decision to use ECEC as a rational cost–benefit investment strategy, which simultaneously affects the human capital of mothers and children.MethodWe test our assumptions with data from the newborn cohort of the National Educational Panel Study (NEPS), estimating the timing of first entry into ECEC, using discrete‐time event history models (N = 3257).ResultsResults indicate that cost–benefit calculations are relevant for the timing of ECEC take‐up, but do not explain social differences. Mothers who perceive ECEC as an investment in child development, and as an opportunity to maintain their own employment status use ECEC earlier. This association is particularly pronounced for more highly educated mothers.ConclusionFindings highlight mothers' awareness of future educational returns for ECEC decisions. Additionally, they illustrate the importance of the cultural and structural context for these decisions.

The Adoption and Implementation of High-Performance Work System in Subsidiaries of Japanese Multinational Companies in Vietnam: a Qualitative Study

Abstract Background and purpose: Managing human resource in foreign subsidiaries of Multinational Companies (MNCs) has been a challenging task due to the cultural diversity. High Performance Work System (HPWS) has been adopted by headquarters of MNCs in their subsidiaries as a form of control. The current research aims to explore the adoption and implementation of HPWS in subsidiaries of Japanese MNCs in Vietnam. Design/Methodology/Approach: A qualitative research design was conducted with data collected from semi-structured in-depth interviews with 33 managers working in 11 subsidiaries of Japanese MNC in Vietnam. Content analysis was used to analyze the data. Results: The results suggested that although HPWS was not fully implemented in these establishments, ability enhancing, motivation enhancing and opportunity enhancing bundle of HPWS were adopted to a varying extent. In addition, HPWS was adopted as a reactive response rather than a strategic choice. Finally, cost-benefit consideration may provide explanation for the non-systematic implementation of HPWS in affiliations of Japanese MNCs in Vietnam. Conclusion: The research provides some evidences to support the best-fit approach to HPWS adoption and implementation. Although HPWS has the potential to improve organizational performance, it must be internally aligned with the context of the organization.

Authority matters: propaganda and the coevolution of behaviour and attitudes.

Human decision-making is controlled by various factors including material cost-benefit considerations, values and beliefs, social influences, cognitive factors and errors. Among social influences, those by external authorities (e.g. educational, cultural, religious, political, administrative, etc.) are particularly important owing to their potential reach and power. To better understand the effects of 'soft' power of authorities we develop a unifying theoretical framework integrating material, cognitive and social forces controlling the joint dynamics of individual actions and beliefs. We apply our approach to three different phenomena: evolution of food sharing in small-scale societies, participation in political protests and effects of priming social identity in behavioural experiments. For each of these applications, we show that our approach leads to different (or simpler) explanations of human behaviour than alternatives. We highlight the type of measurements which can be helpful in developing practical applications of our approach. We identify and explicitly characterise the degree of mismatch between individual actions and attitudes. We assert that the effects of external authorities, of changing beliefs and of differences between people must be studied empirically, included in mathematical models, and accounted for when developing different policies aiming to modify or sustain human behaviour.

Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness

AbstractThis paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 Business Combinations under Common Control. We address issues associated with the approach for applying acquisition accounting and discuss the practicality of the proposed criteria. We question the ability of this new DP to contribute to either decision usefulness or comparability in the presence of non‐controlling shareholders. We also address issues related to cost–benefit considerations and (unintended) earnings management opportunities, and propose some adjustments to properly reflect economic substance.

Orthodontic treatment in impacted maxillary canines. A review of the literature

The prevalence of impacted maxillary canines is 1 to 3%, with approximately 50% of impacted canines causing root resorption of adjacent teeth. If the permanent canine has not acquired its correct position, evaluation by an orthodontist is necessary to determine the most adequate treatment. Surgery and orthodontic treatment are used for the treatment of impacted canines in the maxilla affecting permanent dentition. Selection of the most adequate treatment to achieve the correct position of the canine tooth depends on the position of the canine. This article summarizes the different techniques available and describes their advantages, and cost-benefit considerations. The objective of this literature review is to describe the etiology of impacted maxillary canines and provide an update of the information on orthodontic treatments available for these patients.

Mapping the economic loss of ecosystem services caused by the invasive plant species Antigonon leptopus on the Dutch Caribbean Island of St. Eustatius

Invasive species are a worldwide threat to biodiversity, especially on Caribbean islands. Through their impact on the structure and functioning of ecosystems, they also affect ecosystem services. Therefore, invasive species can have profound socio-economic effects. On the Dutch Caribbean Island of St. Eustatius, the invasive perennial vine Coralita is present on roughly 33% of the Island. While ecological damage is evident, effective management strategies are still lacking. This study links the ecological, cultural and societal effects of the invasion to the economy of the Island by estimating the ecosystem service losses due to Coralita in monetary value. We have spatially assessed the economic value of five main ecosystem services (tourism, non-use value, carbon sequestration, archaeology and local cultural and recreational value) to the different habitats on the Island and estimated the loss of these values under three scenarios of Coralita cover: 0%, 3% and 36% dominant cover. The baseline scenario of 0% demonstrated a total ecosystem service value of $2.7 million per year, concentrated on the Quill volcano. The 3% and 36% scenario showed a yearly loss of $39,804 and $576,704, respectively, with the largest losses located on the northern and eastern slopes of the Quill. These areas should be prioritised for management and the known potential gain per area enables choice of strategy, based on cost-benefit considerations. To reduce further economic loss by Coralita, we urgently advise an immediate management strategy and ongoing research into eradication and restoration methods.

Changes of Mind after Movement Onset Depend on the State of the Motor System.

Decision-making is traditionally described as a cognitive process of deliberation followed by commitment to an action choice, preceding the planning and execution of the chosen action. However, this is challenged by recent data suggesting that during situated decisions, multiple options are specified simultaneously and compete in premotor cortical areas for selection and execution. Previous studies focused on the competition during planning and left unaddressed the dynamics of decisions during movement. Does deliberation extend into the execution phase? Are nonselected options still considered? Here we studied a decision-making task in which human participants were instructed to select a reaching path trajectory from an origin to a rectangular target, where reward was distributed nonuniformly at the target. Critically, we applied mechanical perturbations to the arm during movement to study under which conditions such perturbations produce changes of mind. Our results show that participants initially selected the direction of movement toward the highest reward region and changed their mind most frequently when the two choices offered the same reward, showing that deliberation continues and follows cost–benefit considerations during movement. Furthermore, changes of mind were dependent on the intensity of the perturbation and the current state of the motor system, including velocity and distance to targets. Although reward remains most relevant, our results indicate that the state of the motor system when the perturbation occurs is a crucial determinant of changes of mind.

Lives or Livelihoods? Perceived Trade-Offs and Policy Views

We study the role of perceived trade-offs between human lives and economic benefits in shaping policy views. In an online experiment with a representative sample from the US conducted during the early Covid-19 pandemic, we provide randomized information on the medium-run costs of restricting economic activity to mitigate infections. A one standard deviation lower perceived economic cost of lockdowns increases support by about twice as much as having a Covid at-risk condition, and by half as much as being a Democrat. Varying projected health benefits has a similar effect. Personal exposure to health risks reduces people’s responsiveness to cost-benefit considerations.

Improving the reproducibility of findings by updating research methodology.

The literature discusses causes of low reproducibility of scientific publications. Our article adds another main cause—uncritical adherence to accepted research procedures. This is evident in: (1) anachronistically requiring researchers to base themselves on theoretical background even if the studies cited were not tested for reproducibility; (2) conducting studies suffering from a novelty effect bias; (3) forcing researchers who use data mining methods and field-based theory, with no preliminary theoretical rationale, to present a theoretical background that allegedly guided their work—as a precondition for publication of their findings. It is possible to increase research validity in relation to the above problems by the following means: (1) Conducting a longitudinal study on the same participants and only on them; (2) Trying to shorten the time period between laboratory experiments and those on humans, based on cost–benefit considerations, anchored in ethical norms; (3) Reporting the theoretical background in a causal modular format; (4) Giving incentives to those who meet the above criteria while moderating the pressure for fast output.

The Utilization of New Media in the Establishment of Virtual Community

Virtual community is a new form of communication for digital society due to the potential use of new media. New media has led people to live in virtual reality. This study aims to determine the use of the Line application for #WeAreHere virtual community, to analyze the factors that encourage self-dislosure of community members, and to find out how community members build trust in the community. This research is a qualitative research using participatory observation method. Based on social exchange theory, the concept of self-disclosure and the trust building approach showed that self-disclosure and trust building are formed simultaneously. This research found that members' self-disclosures are driven by cost-benefit considerations. The benefits perceived by members from disclosure attitude are a feeling relieved or serenity and getting support from each other when interacting. The members' trust is formed because of trust in others through the attitudes and behavior of members, and trust in Line Square services on the Line application that provides anonymous features.