Substantive Phases Research Articles

From Crisis to Advocacy: Tracing the Emergence and Evolution of the LGBTQIA+ Consumer Market

Although governments and organizations are increasingly addressing the importance of diversity and inclusion policies, LGBTQIA+ consumers still experience instances of discrimination and stigmatization in the market. Research identifying the barriers and struggles that these consumers face is therefore imperative in order to inspire more inclusive marketplace practices. By combining bibliometric and automated text mining methods, this article systematically reviews the existing scholarship on LGBTQIA+ issues at the intersection of marketing and public policy and identifies five thematic clusters: consumer experiences, marginalized consumer identities, imagery creation in advertising, marketplace policies, and minority targeting strategies. Further, this article plots the temporal evolution of this literature domain and identifies three substantive phases: crisis, marketization, and advocacy. The outcome is a phasic framework that unpacks how the LGBTQIA+ consumer market emerged and evolved. This conceptual framework can be used to understand and strategically invigorate research that leads to more inclusive marketing and public policy efforts.

Testing an Evaluation Tool to Facilitate Police Officers’ Peer Review of Child Interviews

Providing child forensic interviewers with ongoing opportunities for feedback is critical to maintaining their interviewing skills. Given practical difficulties with engaging experts to provide this feedback (such as costs and workloads), the current paper explores whether a structured evaluation tool can assist police interviewers to accurately peer review interviews. A structured checklist of best practice skills was created, and participants in two studies used it to evaluate mock transcripts of child interviews that ranged in quality. Transcripts were manipulated to present the opening, transitional, and substantive interview phases as a strong, poor, or mixed performance of best practice skills. In Study 1, 57 police participants from one jurisdiction evaluated the opening and substantive phases of the transcript less accurately when the transcript contained a mixed performance of best practice and the transitional phase less accurately when it contained poor performance. In Study 2, a similar pattern of results was replicated with a sample of 37 police interviewers from a separate jurisdiction with shorter interview training. Results suggest that structured tools are helpful to inform peer review of child interviews, but tools that are too rigid might not be helpful when nuanced improvements are required.

The ability of adults with limited expressive language to engage in open-ended interviews about personal experiences

This study examines how adults with limited expressive language (with average sentences of five words or less) respond to open-ended questions. Participants (n = 49) completed a baseline measure and were then interviewed about a personal experience using exclusively open-ended questions, followed by open-ended and directive questions about a staged event. Their interviews were coded for mean length of utterance (MLU), number of different words and six dimensions of the Narrative Assessment Profile. Descriptively, the participants were able to give some event-related detail in their narratives, but there was wide variability in narrative quality. Correlational and regression analyses indicate that their MLU was stable across contexts. The findings suggest that adults with limited expressive language can provide informative responses to open-ended questions about their experiences, and that their expressive language is likely to show stability across introductory and substantive interview phases.

The Reduced Rules Rule Based Forecasting Decision Support System: Details and Functionalities: An Audit Context

In execution of PCAOB audits at the Planning and Substantive Phases, forecasts of various financial account balances are often used to collect information on the veracity of the client’s final reported balances. One of the forecast methods widely acclaimed in the academic context is the Rule Based Forecasting [RBF] model of Collopy and Armstrong [C&A]. However, for the most part, the RBF has not found its way into the panoply of the auditor. In our practice-oriented experiential context, the reason for this seems to be the lack of an enabling Decision Support System[DSS] usually needed to create reliable RBF-forecasts in a timely manner needed at the Substantive Phase of the audit. Focus In this report, we detail a GUI-friendly DSS, the VBA-programming of which is based upon a 2013 revision of an updated C&A model offered by Adya and Lusk. The DSS is called: The Reduced Rules: Rule Based Forecasting: Decision Support System [RR:RBF:DSS]. We provide a comprehensive example of the RR:RBF:DSS in a PCAOB-audit context for a Caterpillar™, Inc.Ò account Panel downloaded from Bloomberg™. This example, carefully details all of the numerous User Form-Launch platforms as well as discusses the statistical and operational Rule-scoring functionalities of the RR:RBF:DSS. The RR:RBF:DSS is available as a download without cost or restrictions on its use.

Audit risk calibration

AS5[v.Dec:2017] issued by the Public Company Accounting Oversight Board [PCAOB] requires the use of Analytical Procedures [AP] at the Planning and Substantive Phases of Assurance Audits for firms traded on active exchanges. We argue that one aspect of AP, relative to risk-setting, should be vetting the information that is produced/published by the audit client pertaining to Regulation G [v.SEC:2003] called: Non-GAAP information. In our research, we intend to leverage the longstanding Reg[G] requirements to extend the Non-GAAP information to firm performance profiles reported for the Environment, Social, and Governance[ESG]Platform on BloombergÒ. There are two research foci: (1) Offer an AP-Model that uses GAAP & ESG variables to contribute audit evidence useful in making the decision to launch an AP-Extended Procedures examination of the firm’s Enterprise Resource Planning & Control [ERP&C] protocols, and (2) Profile a random accrual-set of firms indexed on Bloomberg so as to offer population parameter estimates for refining the AP-Model. The AP-Model is based upon correlational associations for the ESG- & GAAP-variables from the: Income, Balance Sheet & Cash Flow Statements. If there seems to be a disconnect between the nature of these associations for the ESG-variables and those of the GAAP-variables, the auditor may use this as audit evidence in making the decision to conduct an Extended Procedures Examination of the firm’s [ERP&C] protocols. As for the other focus, we found that for the accrual of firms tested there is no inferential evidence that the ERP&C-protocols are consistent drivers for both the ESG- and the GAAP variable sets.

A Vetting Protocol for the Analytical Procedures Platform for the AP-Phase of PCAOB Audits

Study Context AS5[2017], issued by the Public Company Accounting Oversight Board, requires the use of Analytical Procedures [AP] at the Planning and Substantive Phases of Assurance Audits of firms traded on active exchanges. Logically, an aspect of this requirement is satisfied by using a Panel of the Client’s data at the Planning Phase to forecast the Client’s YE-closing values and then at the Substantive Phase to dispose the directional difference between the: [Actual Client’s YE-value and the AP-Forecasted YE-value]—the Disposition Phase. Research Focus To date, neither the PCAOB nor the AICPA have suggested a pilot-test paradigm to vet the AP-forecasting Protocol under consideration. To address this lacuna, we detail an AP: Decision Support System [AP:DSS] that offers to the Audit InCharge a two-stage pre-analysis AP-vetting [Pilot-Test] platform that employs False Negative [FN] and False Positive [FP] Profilers. In inferential analyses, the FP-Risk is usually benchmarked using the FN-Risk. Deliverables A comprehensive AP-vetting model is offered and illustrated using: (i) a preliminary estimator of a reasonable sample size, (ii) two Standard Forecasting Models: The Excel versions of the OLS Linear Two-parameter and the Moving Average Models, and (iii) a Benchmarking protocol. Unique in this AP:DSS vetting protocol is that the FP-risk is contexted by the FN-risk from the independent benchmark domain. This duality enhances the inferential impact of the vetting protocol as it uses separate variable sets. The AP:DSS is available at no cost as an e-Download.

Is interviewer support associated with the reduced reluctance and enhanced informativeness of alleged child abuse victims?

Child maltreatment victims are often reluctant to report abuse when formally interviewed. Evidence-based guidelines like the National Institute of Child Health and Human Development Standard Investigative Interview Protocol do not adequately address such reluctance because they are focused on cognitive rather than socioemotional strategies. The present study was designed to determine whether the Revised National Institute of Child Health and Human Development Protocol, which emphasizes supportive interviewing more than the standard protocol does, might predict increases in the overall informativeness and reductions in the reluctance of alleged victims. A total of 254 interviews, 166 using the revised protocol and 88 using the standard protocol, were conducted with 4.06- to 13.98-year-old children (M = 9.20, SD = 2.49) who disclosed multiple incidents of physical abuse by their parents and were thus expected to be more reluctant than victims of extrafamilial abuse. We coded indices of interviewer support and question types, children's reluctance, and informativeness in each utterance during the substantive phases of the interviews. The Revised Protocol was associated with better interviewer support and questioning as well as reduced reluctance and increased informativeness on the part of the children. These findings document the value of training interviewers to attend to the socioemotional needs of suspected abuse victims during investigative interviews. (PsycINFO Database Record (c) 2019 APA, all rights reserved).

The wheels keep on turning: Is the end of rail franchising in Britain in sight?

The regime of passenger rail franchising in Britain has been in place for over 20 years. The developments have been reported at past Thredbo Conferences, including by the author in 2007 and 2015. The franchising regime has been remarkably resilient and has been through at least five phases. Using the concept of regulatory cycles, this paper reviews the prospects for a sixth and possibly final phase.Rail statistics are reviewed and a welfare analysis of rail reforms in Britain is undertaken, building on and updating work presented in 2011. This suggests that franchising has been modestly welfare enhancing over the substantive phases of franchising to date, even though the transaction costs associated with franchising are substantial and apparently increasing.However, there remain concerns. Train operating costs remain high. There are also concerns about the costs that the vertical separation of operations and infrastructure impose on the system and there are plans for experiments with forms of integration. The competitive picture is evolving, in part in response to the commissioning of High Speed 2 and the Competition and Markets Authority's recommendations. Given this backdrop, this paper will consider some of the pros and cons of further changes to the franchising regime.

Analytical Procedures Phase of PCAOB Audits: A Note of Caution in Selecting the Forecasting Model

The best-practices execution of PCAOB audits requires the use of Analytical Procedures at the Planning and the Substantive Phases. This often finds the auditor using the standard OLS two-parameter linear regression forecasting model [OLSR] to project account-values from the Planning Phase to balances expected at Year-End so as to effect a variance analysis at the Substantive Phase. This is the point of departure of our study. We examine the practical effect of using the OLSR model in a time-series context of the audit. Specifically, this research report provides information on the use of the OLSR model as the model of choice in the audit context compared to the ARIMA(0,2,2)/Holt model which is usually the standard choice for an exponential smoothing model in the presence of autocorrelation of data in the time-stream; autocorrelation is the usual case for longitudinal series taken in the audit. Results: We find that there are reasons to condition the selection of the forecasting model in the Analytical Procedures context based upon autocorrelation in the data-stream. When the time-stream of data exhibits autocorrelation the OLSR model fails in a statistically significant manner to capture the next or one-period ahead client value at the same rate as does the ARIMA/Holt model. This then has implications for the False Negative Investigation Error.

“Taking the Red Pill” – Dilemmas of Transitioning to Democratic Modes of Organizational Life

In this paper we explore the tensions and dilemmas that exist in pursuing democratic organization. We consider the competing polarities of relinquishing power and yearning for control; desiring freedom but yearning for hierarchy; and desiring democratic authenticitybut wanting to get things done. The study itself is comprised of two substantive and empirical phases: a) a thematic analysis of thirty in-depth interviews with alternative organization coaches; and b) a set of auto-ethnographic vignettes based upon our own ongoing experiences transitioning to democratic modes of working. The vignettes explore the central obstacles that the authors faced in the creation of a democratically organized alliance between coaches, leaders and academics attempting to work together more proactively on facilitating and sustaining transitions to alternative modes of working. We intend for the auto-ethnographic vignettes to demonstrate that the very same issues that coaches identified as real dilemmas and obstacles in cre...

The influence of disclosure history and body diagrams on children's reports of inappropriate touching: Evidence from a new analog paradigm.

We tested a new paradigm for child eyewitness research that incorporates children's disclosure histories into analog study designs. Mr. Science-Germ Detective creates meaningful touching experiences and varied patterns of preinterview disclosures by convincing children that touching in the laboratory is potentially contaminating (germy). Children (N = 287, 4 to 8 years) heard that Mr. Science could no longer touch children's skin and then participated in an educational program involving 2 attempted touches. A week later, their disclosure histories were determined by a phone call that occurred a day before a forensic-style interview in the laboratory. This interview was delivered in 1 of 2 conditions: with early open-ended and more focused prompts delivered without a diagram (conventional-first condition) or with an initial diagram-assisted phase (diagram-first condition). Results confirmed that the new paradigm produces salient touches and performance patterns across open-ended and more focused questions that mirror well-known findings in eyewitness studies. A diagram made it easier for research assistants to elicit detailed reports of touching, but only among children 5 years and older who had not previously disclosed. Accuracy rates were comparable across interview conditions for early substantive phases but declined among older children when interviewers used diagrams to elicit additional reports late in interviews. These findings demonstrate that disclosure history is an important variable to include in analog study designs and confirm that Germ Detective is a promising paradigm for initial tests of new interviewing strategies. (PsycINFO Database Record

Analytic Procedures: A Holdback-vetting Forecasting Model

Introduction: Forecasting is now a best practices requirement for PCAOB audits. This is clear from AS 5 where Analytic Procedures are now a part of the Planning and Substantive Phases of the certification audits. In this regard, we are encouraged by the “On the Go Stores” AP case offered by the AICPA, and have extended their case illustration of AP treatments.Study Précis: In our presentation, we initially consider the OLS Regression model utilized in the AICPA case and offer a vetting protocol to rationalize the use of this forecasting model in the AP phases. Then we move to a disposition analysis stage where the forecast information is posed in relief to the actual client value so as to ascertain if Extended Procedure investigations would be warranted.Results: We offer three Confidence Intervals drawn from the OLS modeling system that are formed from the Fixed Effect, Random Effects, and finally the Excel Platform for the 95% CI parameter set.Impact: The protocol set is programmed in an open-access VBA Decision Support System which is available free as a download with no restriction on its use.

The Productivity of Wh- Prompts in Child Forensic Interviews.

Child witnesses are often asked wh- prompts (what, how, why, who, when, where) in forensic interviews. However, little research has examined the ways in which children respond to different wh- prompts, and no previous research has investigated productivity differences among wh- prompts in investigative interviews. This study examined the use and productivity of wh- prompts in 95 transcripts of 4- to 13-year-olds alleging sexual abuse in child investigative interviews. What-how questions about actions elicited the most productive responses during both the rapport building and substantive phases. Future research and practitioner training should consider distinguishing among different wh- prompts.

Recommendations for interviewing children about repeated experiences.

For just over 2 decades, researchers have been conducting empirical studies devoted to understanding children's memory for, and ability to describe, individual occurrences of events they have experienced repeatedly. This knowledge is critical because children making allegations of repeated abuse are required to provide details particular to an individual incident in many jurisdictions internationally. Much of this work has thus far been conducted in rigorously controlled analog settings, and empirical study of their generalizability to the context of field interviews is urgently needed. We outline in detail the empirical and theoretical foundations that underlie a set of specific suggestions that practitioners might consider when assisting children to report as much information as possible about individual occurrences of repeated abuse. Our recommendations cover both presubstantive (i.e., practice) and substantive phases of the interview. The particular challenges involved with describing individual incidents of repeated events are discussed, followed by evidence-based guidelines aimed at overcoming these difficulties. We highlight research that has included comparisons between lab and field data, and draw attention to areas of understanding that require further validation in forensic interviews. The inaugural guidelines we present are not meant as a replacement to existing best-practice interviews, but to serve as more detailed procedures in cases of repeated allegations. © 2014 American Psychological Association.

Non-verbal behavior of children who disclose or do not disclose child abuse in investigative interviews

ObjectiveThe study focused on children's nonverbal behavior in investigative interviews exploring suspicions of child abuse. The key aims were to determine whether non-verbal behavior in the pre-substantive phases of the interview predicted whether or not children would disclose the alleged abuse later in the interview and to identify differences in the nonverbal behaviors of disclosing and non-disclosing children. MethodWe studied DVD-recorded interviews of 40 alleged victims of child abuse. In all cases, there was external evidence strongly suggesting that abuse had occurred. However, half of the children disclosed abuse when interviewed using the NICHD Investigative Interview Protocol, whereas the other half did not. Two raters, unaware whether or not the children disclosed, independently coded the videotapes for nonverbal indices of positive and negative emotions, stress, and physical disengagement in each 15-second unit of the introductory, rapport building, and substantive interview phases. ResultsIndicators of stress and physical disengagement increased as the interviews progressed while indices of positive emotions decreased. Non-disclosers showed proportionately more physical disengagement than disclosers in both the introductory and substantive phases. ConclusionsAwareness of non-verbal behavior may help investigators identify reluctant children early in forensic interviews. Practice implicationsThere is substantial evidence that, when questioned by investigators, many children do not disclose that they have been abused. The early detection of reluctance to disclose may allow interviewers to alter their behavior, helping the children overcome their reluctance by providing non-suggestive support before the possibility of abuse is discussed. Of course, nonverbal behavior alone should not be used to assess children in investigative interviews. However, nonverbal cues may nonetheless provide additional information to interviewers and assist them in identifying reluctant children.

Enhancing children’s narratives in investigative interviews

Objective: To illustrate the amount of detail that can be elicited from alleged abuse victims using open-ended prompts by closely examining forensic interviews of a 5-year-old and a 15-year-old. Method: Interview prompts in the substantive sections of two forensic interviews were characterized as invitations, cued invitations, directive or option-posing, and the number of details they each elicited was tabulated. Results: In both interviews, open-ended prompts predominated and were distributed throughout the substantive phases of the interviews. Most of the information obtained was elicited using open-ended prompts, which remained equivalently effective throughout the interviews. Reconstruction of the children’s accounts illustrated how successive prompts continued to elicit information. Conclusion: Well-framed open-ended prompts, including those that use details provided by the child as cues, elicit narrative accounts from children of all ages. Because such information is more likely to be accurate, investigators are urged to rely more extensively on open-ended prompts.

Assessing the value of structured protocols for forensic interviews of alleged child abuse victims

Objective: To evaluate the effectiveness of a structured interview protocol (NICHD Investigative Interview Protocol) operationalizing universally recommended guidelines for forensic interviews. Method: The NICHD Investigative Protocol was designed to maximize the amount of information obtained using recall memory probes, which are likely to elicit more accurate information than recognition memory probes. Forensic investigators were trained to use the NICHD protocol while conducting feedback-monitored simulation interviews. The utility of the protocol was then evaluated by comparing 55 protocol interviews with 50 prior interviews by the same investigators, matched with respect to characertistics likely to affect the richness of the children’s accounts. The comparison was based on an analysis of the investigators’ utterance types, distribution, and timing, as well as quantitative and qualitative characteristics of the information produced. Results: As predicted, protocol interviews contained more open-ended prompts overall as well as before the first option-posing utterance than non-protocol interviews did. More details were obtained using open-ended invitations and fewer were obtained using focused questions in protocol interviews than in non-protocol interviews, although the total number of details elicited did not differ significantly. In both conditions, older children provided more details than younger children did. Conclusion: The findings confirmed that implementation of professionally recommended practices affected the behavior of interviewers in both the pre-substantive and substantive phases of their interviews and enhanced the quality (i.e., likely accuracy) of information elicited from alleged victims.

The Legal Approach to Crime and Correction

The assigned subject of this paper-the legal to crime and correction-is cryptic at best. Max Beerbohm might have called it inenubilous. Hence, the writer has arbitrarily assumed that it raises the problem of what law-makers ought to do about crime and correction. That might cover a multiplicity of included problems: Who are the makers of law, for example? On what theory and with what purpose in mind should they define particular acts as criminal? What should be included? How should the fact of forbidden action and the identity of the actor be determined? What consequences ought wisely to be imposed on the actors who are discovered? In short, it might encompass the whole field of criminal law: subjective, procedural, and punitive. But the writer has no intention herein of struggling with the whole field. The makers of law, for example, need not be discussed, though at another point, some comment will be made on some judge-made rules. Indeed, as the writer hopes to make clear, the judicial attitude toward crime is considerably more closely related to the amount of crime committed than is legislative enactment. Similarly, the problems of substantive law can also be ignored, for two reasons: In the first place, the writer presumes that approach to crime connotes chiefly what can be done to reduce its frequency. But no appreciable amount of crime today can be attributed to insufficiency, uncertainty, or indefiniteness in what the law makes criminal. Hence, need to discuss substantive phases of the law is at once eliminated.1 Some minor changes will always be currently desirable, but no material improvement in crime prevention can be accomplished by improvement in the definition of crime. In the second place, whatever can be done in the substantive law field has already been undertaken by an able committee under auspices of the American Law Institute. Its Model Penal Code is setting out the conventional conduct prohibitions with remarkable precision, definiteness, clarity, sufficiency, and readability. A few old prohibitions will be dropped, and a few new ones added. When finished, however, its content will be a thoroughly clear, complete, and satisfactory formulation of substantive criminal law. * A.B. I905, Yale University; LL.B. I907, University of Michigan. Professor of Law Emeritus, University of Michigan; Member, Drafting Committee, American Law Institute, Model Penal Code. Chief Draftsman, American Law Institute, Youth Correction Act, I941. Author, CASES ON CRIMINAL LAW AND PROCEDURE (I93I), CRIMINAL LAW IN ACTION (1934), PREVENTION OF REPEATED CRIME (1943), CASES ON CRIMINAL LAW AND ENFORCEMENT (I947). Contributor to legal publications. 1 This limitation of the topic to crime reduction also, happily, eliminates need for a disquisition on insanity as developed in Durham v. United States, 214 F.2d 862 (D.C.Cir. I954), a notion so utterly inconsistent with the justifications of existing criminal law-except that of expiation-that if it be adopted, an entirely new legal to crime will be required.