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Do the math: We’re awake roughly 16 hours a day. We spend 10 of those hours staring at screens – phones, tablets, computers, TV, gaming devices. That’s 63% of our waking life. The first platform dedicated entirely to digital balance launching today reveals something even more startling: It's not that we lack willpower to change our behavior. It's that we lack confidence. New proprietary research from Offline.now shows that 8 in 10 people are ready to change their relationship with technology, but more than half are so overwhelmed with their digital habits, they don’t know where to start. “If you don’t learn how to manage the screens in your life, they will manage you,” says Eli Singer, Founder of Offline.now and author of Offline.now: A Practical Guide to Healthy Digital Balance. “When people tell us they feel overwhelmed, it’s not laziness. It’s a crisis of confidence. And confidence is something that can be built.” Digital Wellness Experts Address the Struggles No One Else Will These insights come from digital wellness experts in the Offline.now Digital Wellness Directory – a growing community of licensed professionals across North America specializing in ADHD, relationships, family dynamics, high-achievers, and sustainable behavior change. They’re not offering generic advice. They’re addressing specific digital struggles that define contemporary life. Psychotherapist Harshi Sritharan, who specializes in modern anxiety and ADHD, explains: “The biggest mistake people make is reaching for their phone or turning on their computer first thing in the morning. It injects your dopamine full of uncertainty. You’ve essentially told your brain the most important thing you have to do today is put out fires. I tell clients to delay that first scroll as long as possible and never hit ‘snooze’. You’re fragmenting your REM sleep and making yourself more exhausted. These aren’t willpower issues; they’re about understanding how blue light disrupts your circadian rhythm, especially for those with ADHD who already struggle with sleep regulation.” According to Sritharan, the breakthrough happens when people understand the dopamine cycles driving their dependence and “reframe how they connect with all their screens, whether it’s their phone, gaming console, or streaming TV.” High Achievers Can’t Unplug. The ‘Always-On’ Trap is Killing Productivity, Not Boosting It “A lot of high performers think they need better time management,” says Executive Function Coach, Craig Selinger. “But what they actually need are boundaries. They’ve built empires by being available 24/7, and their phones have become permission slips to say yes to everything.” The difference between old and new technology matters,” he explains. “Back in the day with TV, there was a clear demarcation of beginning and end, right? The episode ends and you move on. Now it’s like Minecraft or TikTok – there’s no ending. And mobility makes it sticky, because you’re physically carrying the drug with you, versus a TV that stayed in one room.” The breakthrough happens when they realize being unavailable on purpose isn’t a weakness. “Things like turning off notifications during deep work, or setting ‘do not disturb’ windows? Those aren’t luxuries. They’re the competitive advantages they’ve been missing.” Digital Dependency as a Third Party in a Relationship Licensed Marriage and Family Therapist Gaea Woods says digital devices are killing interpersonal relationships, not because tech is evil, but because “we use it unconsciously at the moments when connection matters most. When you’re scrolling at dinner, you’re telling your partner ‘my phone is more interesting and important than you’.” The breakthrough happens when couples set explicit agreements: response times, when devices go off-limits – and even what’s it’s OK with AI companions. “We’ve exited the era of meaningful communication without realizing it, and now we must deliberately rebuild it. Nature isn’t ‘Nice to Have’. It’s the Antidote to Screen Fatigue No One is Talking About After running a tech-free camp for 25 years, Personal Development Coach Mark Diamond says he’s seen what happens when kids get genuine face-to-face time interaction outdoors. “Their brains reset. The beauty and physical activity provide perspective that screens can never replicate. Digital dependency has eroded our ability to develop real human connections across all ages, not just teenagers. Screens should not replace the moments that define our wellbeing.” Why This Matters Now The stakes extend beyond personal frustration. Unchecked screen dependency is linked to rising rates of anxiety, deteriorating sleep quality, relationship breakdown, and what mental health experts call “continuous partial attention”, a state where we’re always connected, but never fully present. The Data Reveals When Change is Possible Beyond the confidence divide, Offline.now’s research uncovers the precise moments when users are most open to shifting their digital habits: Evenings from 6 pm-11:59 pm emerge as the “Go Time” window. 40% of self-assessment responders peak readiness to act. Sunday is “Reset Day, when 43% want to set boundaries for the week ahead. Saturdays offer natural opportunities for self-compassion and rest. Afternoons become the “Overwhelm Window”, with 57% feeling consumed by their screens. Critically, Fridays – despite having the highest overwhelm factor – are the worst time for interventions. Users are depleted and change rarely sticks. The Framework That Powers the Platform At the platform’s core is the Offline.now Matrix, a behavioral framework that maps the confidence and motivation levels of users to reveal their starting point: Overwhelmed, Ready, Stuck, or Unconcerned. Based on Singer’s book, Offline.now: A Practical Guide to Healthy Digital Balance, the approach replaces willpower-based advice with microlearning strategies – each taking 20 minutes or less – that track emotional triggers rather than just screen time totals. It offers 100 real-world alternatives to scrolling, from reorganizing a drawer to visiting a thrift shop, and reframes slip-ups as data, not disasters. “The books shows that lasting change doesn’t require deleting Instagram or TikTok tomorrow,” says Singer. “You need to win one personal victory today, and then another tomorrow. That’s how confidence rebuilds.” Propelled by University of Toronto’s Innovation Ecosystem Offline.now is a University of Toronto-affiliated startup, leveraging one of the world’s most powerful innovation networks. U of T is ranked among the top five university-managed business incubators globally and has helped create more than 1,500 venture-backed companies and secured more than CAD$14 billion in investment over the past decade. How Offline.now Works For individuals and families: Take the free self-assessment quiz using the Offline.now Matrix to map your motivation and confidence levels in under three minutes. Receive instant access to practical strategies, curated resources, and a searchable directory of digital wellness experts organized by specialty, location, and insurance coverage. For digital wellness professionals: Join a growing community of licensed mental health practitioners, certified behaviorial coaches, and registered social workers by creating your profile at Offline.now. The platform provides new client leads, professional development opportunities, and visibility in a rapidly expanding market. About Offline.now Offline.now is the first global platform dedicated entirely to achieving digital balance. Founder and author Eli Singer built one of North America’s first social media agencies before seeing technology shift from community-building to attention-harvesting. As a parent, he experienced firsthand the struggle to maintain digital balance. The platform combines proprietary behavioral research, expert guidance and counselling from licensed professionals, and science-backed strategies to help individuals and families build healthier relationships with their screens. Visit Offline.now at https://offline.now Expert Interview Availability Offline.now can arrange interviews with: Eli Singer, Founder – Vision for digital wellness; behavioral data insights Harshi Sritharan, Psychotherapist – Dopamine cycles, ADHD, anxiety and intentional tech use Craig Selinger, Executive Function Coach – Digital distraction in high achievers, family dynamics, ADHD Mark Diamond, Personal Development Coach – Outdoor wellness, sustainable behavior change, happiness, connection Gaea Woods, Licensed Marriage and Family Therapist – Communication, digital third-party relationships, phubbing Additional Resources Free self-assessment quiz - The Offline.now Matrix: https://offline.now/quiz Expert directory and booking: https://offline.now/experts/ Join the directory: https://offline.now/join/ Order Offline.now: A Practical Guide to Healthy Digital Balance: https://offline.now/book/
Before you scroll past thinking, “Oh, another scam alert,” please pause. This isn’t your average “don’t answer spam calls” notice. What follows is an examination of the growing sophistication of grandparent scams—complete with call centers, scripts, and even AI voice cloning. More importantly, it’s about how to protect yourself and, especially, the older members of your family. Read on—not just for awareness, but for fundamental tools to keep your loved ones safe. Even Elvis Isn't Safe From Scammers You know the world has gone topsy-turvy when even the King of Rock 'n' Roll isn't immune to fraud. I've written before about the recent attempt to scam Elvis Presley's Graceland estate, but a recent story about senior fraud really got my blood boiling. U.S. authorities in Boston just charged 13 people connected to what I can only describe as a "grandparent scam industrial complex" – a sophisticated operation that bilked over 400 elderly Americans out of more than $5 million. These weren't your run-of-the-mill phone scammers calling from their basement. Oh no. These criminals were running call centers with scripts, managers, and daily money-making leaderboards like they were selling insurance, not breaking hearts. The math alone should make you furious: $5 million divided by 400 victims equals about $12,500 per person. That's not pocket change – that's someone's emergency fund, their vacation savings, or money they've been carefully setting aside for healthcare costs. The Grandparent Scam: Emotional Manipulation 101 If you're not familiar with grandparent scams, buckle up. These predators have turned family love into their business model, and they're disgustingly good at it. Here's their playbook: Step 1: The Panic Call – "Grandma, it's me! I'm in jail and need bail money RIGHT NOW!" Step 2: The Identity Theft – Using social media details (yes, those cute Facebook posts about little Johnny's soccer game), they sound convincingly like your grandchild. Some are even using AI voice-cloning technology. Step 3: The Time Crunch – Everything's an emergency. No time to think, no time to verify. Just panic and send money. Real emergencies, by the way, allow time for a phone call to confirm details. Step 4: The Collection – Cash via courier, rideshare driver pickup, wire transfers, even Bitcoin. Anything except the legitimate ways actual legal systems collect bail money (spoiler alert: the good guys don't send Uber drivers to your house). The Boston Grandparent Fraud Case: Scamming at Scale The level of organization in this Boston case reads like a twisted business manual. These criminals weren't just winging it – they had: • Dedicated "Opener" staff who made initial contact with victims • Specialized "Closers" who pretended to be lawyers demanding payment • Management training programs for their scam employees • Daily performance systems (because nothing says "organized crime" quite like gamifying elderly financial abuse) A number of things bothered me about this case The fraudsters got over $5 million from 400 victims. The simple math shows that, on average, each victim would have lost $12,500 – that’s not “walking around” money. I suspect many would have had to tap into a variety of savings accounts or possibly borrow from others to source funds on short notice. This creates an extra degree of hardship for victims who are struggling to manage on a fixed income. The average age of the victims was 84. This breaks my heart. The oldest in this cohort are especially vulnerable. At this age, many seniors live alone or are more isolated, making them easier prey for these deceitful tactics. Many of them are still uninformed about how these scams operate. The scammers showed a very high level of sophistication. According to court documents from the U.S. Department of Justice, District of Massachusetts (2025), the scammers operated a sophisticated “call center” with technology at multiple sites, enabling them to place a massive number of calls to unsuspecting victims. • These scams would begin with an “Opener” employee, who would call victims and read a script (see below) pretending to be a grandson or granddaughter who was in an accident. • Then, a “Closer” would allegedly follow up with another call, pretending to be their grandchild’s attorney, asking for a sum of money to pay for their grandchild’s fees due to the accident. Each of these call center locations had managers overseeing staff who trained, supervised, and paid employees. The most sickening part? They kept detailed records of how much money they stole each day, treating vulnerable seniors like ATM machines with feelings. Here is an actual photo of their “Leaderboard” taken as evidence in the Boston case. When it came to handling cash, they also had a plan for that. Most often, they used unsuspecting rideshare drivers whom they ordered to do a package pickup at the victim’s house. And these heartless criminals often went back for seconds and thirds. Using lines designed to trigger seniors into emptying their bank accounts. They would say things like "Oh, there's been a mix-up," or "A pregnant woman's baby was lost in the crash" – any lie to squeeze more money from people who'd already been devastated once. Now, I’ve been in enough boardrooms to know that leaderboards usually track sales of widgets, mortgages, or, at worst, how many stale muffins are left in the breakroom. But imagine walking into work and your boss says, “Congratulations, you scammed the most grandmas today—you win Employee of the Month!” That’s not just evil, it’s the kind of thing that should earn you a permanent bunk bed in a tiny jail cell. And using Uber drivers to pick up cash? Please. The only thing Uber should be picking up is takeout and slightly tipsy people at 11 p.m.—not Grandma’s retirement savings. Some of These Scams Are Coming From Inside Canada Here's where this story hits close to home. While we might imagine these scams operating from some far-off location, some of the biggest operations have been running right here in Canada. In March 2025, Montreal police arrested 23 people connected to a massive network that allegedly defrauded seniors across 40 U.S. states of $30 million over three years. The suspected ringleader, Montreal developer Gareth West, allegedly ran call centers from Quebec properties and laundered the proceeds into luxury real estate. West remains at large, proving that sometimes the worst criminals are hiding in plain sight in Canadian suburbs. The Canadian Reality Check According to the Canadian Anti-Fraud Centre, emergency or 'grandparent scams' have become one of the fastest-growing crimes targeting seniors in Canada, with reported losses rising from $2.4 million in 2021 to over $11.3 million in 2023. Here's where it gets even more interesting. Those figures are just the losses for gradparent fraud that are reported – experts estimate the true losses are at least ten times higher since only 5-10% of fraud victims come forward. Let that sink in: we could be looking at over $100 million in actual losses annually in Canada alone. Here’s the part that really stings: no one is exempt. Not me, not you, not even that friend who insists they “don’t answer unknown numbers.” (Sure, Jan. We all know you still pick up when it says “potential spam.”) This isn’t just about losing money—it’s about losing confidence. The shame, the self-doubt, and the “How could I fall for that?” spiral are often worse than the financial loss. I’ve seen strong, capable people withdraw after being scammed, too embarrassed to tell their own families. And honestly—I get the same chill when I read these stories: Would I have caught it in time? It’s a reminder that vigilance is like flossing—we all know we should do it daily, and yet… sometimes we forget until it hurts. Supporting an Elder Who’s Been Scammed Here’s where we need to step up as families and communities Practical Support: • Help them file a report with the police and the Canadian Anti-Fraud Centre. • Contact their bank to determine if the funds can be recovered. • Lock down social media and adjust privacy settings so future scammers have less ammunition. Emotional Support: • Listen without judgment. Don’t say, “I would never have fallen for that.” (Trust me—you might.) or “you know better, Granddad”. • Normalize the experience: this can happen to anyone. If AI can clone voices and manipulate emotions, it’s not about intelligence—it’s about being human. • Follow up regularly. Shame makes people pull back, so check in to ensure they’re not withdrawing or losing confidence. Your Family’s Fraud Fighting Toolkit Look, I've spent over 30 years in the financial industry, and I can tell you that preventing fraud is always easier than recovering from it. Here's your family's defence strategy: The P-A-U-S-E Method Pause – Don't act immediately, no matter how urgent the request sounds. Ask questions only family members would immediately know ("What's Mom's maiden name?") Use known phone numbers to call your grandchild directly and verify information Set up systems to protect family members (like a secret family password) Explain to others – share this information widely with all family members Know the Red Flags • Demands for immediate action (real emergencies allow verification time) • Requests for secrecy ("Don't tell Mom and Dad!") • Payment via courier, rideshare, wire transfer, or cryptocurrency • Emotional manipulation ("I'm so scared, Grandma!") • Any request for cash payment to resolve legal issues Family Password System Set up a secret word or phrase that only your family knows. Make it something memorable but not guessable from social media. "Fluffy" (your childhood dog) is better than a pet name you posted on a recent social media post. What to Do If You're Targeted Stop. Don't. Send. Money. Instead: • Hang up immediately • Call your local police to file a report • Report to the Canadian Anti-Fraud Centre: 1-888-495-8501 or visit antifraudcentre-centreantifraude.ca • If you've already sent money, contact your bank immediately • Tell other family members what happened – you're not the only target These criminals exploit the most powerful human emotions: love, fear, and the desire to protect our families. They've turned grandparents' natural instinct to help their grandchildren into a multi-million-dollar crime operation. But here's what they're banking on (pun intended): that we'll be too embarrassed to talk about it, too confused to verify it, and too panicked to think clearly. Don't give them that satisfaction. Remember, the average age of victims in the Boston case was 84. These aren't people who have time to recover from financial mistakes. Every dollar stolen from a senior is a dollar that won't be there for healthcare, housing, or basic dignity in their final years. We Can Fight Back Knowledge is power, and conversation offers protection. The more we discuss these scams openly – around dinner tables, in community centres, at family gatherings – the more we hinder these criminals from succeeding. Share this post with the seniors in your life. Not because they're naive, but because they're caring. And because caring people deserve to know how heartless criminals are trying to exploit their love. What is your family doing to protect against fraud? What are your strategies and ideas for keeping our loved ones safe? I’m also particularly interested in what financial institutions and various government agencies are doing these days to combat fraud and protect this vulnerable group. As I research this topic more, I’d love to hear from you. Remember: Real grandchildren in genuine emergencies can wait five minutes for you to confirm who you're talking to. Scammers can't. Helpful Resources: • Canadian Anti-Fraud Centre: 1-888-495-8501 • Report online: antifraudcentre-centreantifraude.ca • For more retirement security tips, visit retirewithequity.ca Stay safe. Don't Retire - Rewire! Sue
Aston University study reveals the illusion of ‘dazzle’ paint on World War I battleships
The Zealandia in wartime dazzle paint. Image: Australian National Maritime Museum on The Commons Geometric ‘dazzle’ camouflage was used on ships in WWI to confuse enemy onlookers as to the direction and speed of the ship Timothy Meese and Samantha Strong reanalysed historic data from 1919 and found that the ‘horizon effect’ is more effective for confusion When viewing a ship at distance, it often appears to be travelling along the horizon, regardless of its actual direction of travel – this is the ‘horizon effect’. A new analysis of 105-year-old data on the effectiveness of ‘dazzle’ camouflage on battleships in World War I by Aston University researchers Professor Tim Meese and Dr Samantha Strong has found that while dazzle had some effect, the ‘horizon effect’ had far more influence when it came to confusing the enemy. During World War I, navies experimented with painting ships with ‘dazzle’ camouflage – geometric shapes and stripes – in an attempt to confuse U-boat captains as to the speed and direction of travel of the ships and make them harder to attack. The separate ‘horizon effect’ is when a person looks at a ship in the distance, and it appears to be travelling along the horizon, regardless of its actual direction of travel. Ships travelling at an angle of up to 25° relative to the horizon appear to be travelling directly along it. Even with those at a greater angle to the horizon, onlookers significantly underestimate the angle. Despite widespread use of dazzle camouflage, it was not until 1919 that a proper, quantitative study was carried out, by MIT naval architecture and marine engineering student Leo Blodgett for his degree thesis. He painted model ships in dazzle patterns and placed them in a mechanical test theatre with a periscope, like those used by U-boat captains, to measure how much onlookers’ estimations of the ships’ direction of travel deviated from their actual direction of travel. Professor Meese and Dr Strong realised that while the data collected by Blodgett was useful, his methods of experimental design fell short of modern standards. He’d found that dazzle camouflage worked, but the Aston University team suspected that dazzle alone was not responsible for the results seen, cleaned the data and designed new analysis to better understand what it really shows. Dr Strong, a senior lecturer at Aston University’s School of Optometry, said: “It's necessary to have a control condition to draw firm conclusions, and Blodgett's report of his own control was too vague to be useful. We ran our own version of the experiment using photographs from his thesis and compared the results across the original dazzle camouflage versions and versions with the camouflage edited out. Our experiment worked well. Both types of ships produced the horizon effect, but the dazzle imposed an additional twist.” If the errors made by the onlookers in the perceived direction of travel of the ship were entirely due to the ‘twist’ on perspective caused by dazzle paintwork, the bow, or front, of the ship, would always be seen to twist away from its true direction. However, Professor Meese and Dr Strong instead showed that when the true direction was pointing away from the observer, the bow was often perceived to twist towards the observer instead. Their detailed analysis showed a small effect of twist from the dazzle camouflage but a much larger one from the horizon effect. Sometimes these effects were in competition, sometimes in harmony. Professor Meese, a professor of vision science at the School of Optometry, said: “We knew already about the twist and horizon effects from contemporary computer-based work with colleagues at Abertay University. The remarkable finding here is that these same two effects, in similar proportions, are clearly evident in participants familiar with the art of camouflage deception, including a lieutenant in a European navy. This adds considerable credibility to our earlier conclusions by showing that the horizon effect – which has nothing to do with dazzle – was not overcome by those best placed to know better. “This is a clear case where visual perception is more powerful than knowledge. In fact, back in the dazzle days, the horizon effect was not identified at all, and Blodgett's measurements of perceptual bias were attributed entirely to the camouflage, deceiving the deceivers.” Professor Meese and Dr Strong say that more work is required to fully understand how dazzle might have increased perceptual uncertainty of direction and speed but also the geometry behind torpedo-aiming tactics that might have supported some countermeasures. Visit https://doi.org/10.1177/20416695241312316 to read the full paper in i-Perception.
MEDIA RELEASE: Watch for higher traffic volume in school zones as students go back to class
After months of distance learning, many students will be excited to see their friends and classmates again as they return to the classroom. With higher traffic periods anticipated before and after school, CAA South Central Ontario (CAA SCO) is urging all pedestrians and motorists to stay alert and take extra caution while travelling through school zones. “Pedestrian safety begins with drivers,” said Raymond Chan, manager of government relations at CAA SCO. “When you’re behind the wheel, you have the responsibility to look out for everyone else around you, including parents, guardians and children.” While the pandemic reduced congestion around schools, a recent school zone survey conducted on behalf of CAA SCO found many of those previous bad behaviours persist. More than 20 per cent of parents say they witnessed speeding, illegal parking and U-turns or three-point turns. Of those surveyed, 41 per cent of parents and guardians say that motorists being in a hurry is the primary cause for unsafe driving behaviours within school zones. Pedestrian behaviours also play a role when it comes to road safety. According to the survey, parents are concerned about pedestrians crossing at undesignated areas; and failing to look both ways when crossing the street. “CAA is reminding pedestrians, cyclists and motorists to be fully aware of their surroundings by slowing down and putting away all distractions,” said Chan. “Whether you are a parent or guardian driving, or a child walking or wheeling to school, everyone plays a role in keeping school zones safe.” CAA is encouraging motorists to remember these top five school zone safety tips: Make eye contact with passing pedestrians and cyclists: With the excitement of going back to school, anticipate that children may not easily see or hear your moving vehicle. Use eye contact to ensure pedestrians are aware of you driving your vehicle. Help reduce traffic with active school travel: Encourage your kids to walk or ride to school to ease traffic congestion. If your school is a further distance, CAA encourages parents and guardians to park a block away and walk to school, if possible, to reduce traffic and make school zones safer. Slow down: Know the speed limit in your neighbourhood’s school zones and respect them. Ensure to give yourself plenty of time to drop off your kids at school to avoid rushing. Follow the rules of the road near school buses: Always stop for school buses with its lights flashing and/or stop arm activated, and wait for children to get safely on or off. Stay alert and watch for children or parents/guardians crossing the road when the bus moves on. Choose a safe spot to drop off and pick up your children from school: Follow your school’s rules and avoid double parking or stopping on crosswalks, dropping off or picking up your kids on the opposite side of the street, and stopping in moving traffic as kids rush out. Instead, use the designated drop off areas or consider a spot a bit farther away from school that is easily accessible and safe. CAA supports safety in school zones through the CAA School Safety Patrol® program. The program was developed to protect and educate elementary school children on safe road-crossing practices. CAA’s Ontario Road Safety Resource is a toolkit with valuable lesson plans for teachers to help educate students about road safety. The study, commissioned by CAA SCO and conducted by Dig Insights between April 16th to 23rd, 2021, surveyed 1,405 Ontario parents/guardians between the ages of 18 and 74 with children attending school from Kindergarten to Grade 8. A probabilistic sample of a similar size would have a margin of error plus or minus 2.6% at the 95% confidence level.
UMW’s foreign security expert Jason Davidson weighs in on America’s exit from Afghanistan
It is America’s longest war, and after 20 years on the ground, President Biden has announced it’s time to recall the troops and bring them home. As media looked to cover this breaking news, experts from the University of Mary Washington were there to answer the call and help with coverage that has been dominating headlines. “I think the Biden administration is trying to balance the president’s desire to get out and cut U.S. losses, but also the fact that the Taliban has not really complied with their side of the deal so far and they are unlikely to fully comply with a deal, period,” said Jason Davidson, a political scientist at the University of Mary Washington. President Donald Trump’s administration agreed more than a year ago to pull U.S. and NATO troops out of the country by the start of next month. The Taliban has warned of violence if that deadline is not met, but Biden administration officials are hopeful setting a firm withdrawal date a few months down the line will not result in reprisals. Trump’s plan spurred bipartisan objections in Washington when it was announced last year, with Republicans and Democrats denouncing a seemingly arbitrary deadline and predicting chaos if U.S. troops were withdrawn prematurely. Progress toward peace has been sporadic since then, with the Taliban continuing to engage in violence as negotiations stalled. April 13 - ABC News Exiting Afghanistan will be a process that will take time and garner lots of media coverage. And if you are a journalist covering this topic, then let our experts help. Dr. Jason Davidson is a professor of Political Science and International Affairs and is also an expert in American Foreign and Security Policy, and International Security. If you’re looking to arrange an interview with Dr. Davidson, simply click on his icon now to arrange an interview today.
In recent years, several scholars have recommended that countries reduce their energy-related CO2 emissions by setting carbon intensity targets for their electricity generating plants. Other research suggests that countries could substantially cut their emissions simply by focusing on lowering the carbon emissions of the most extreme polluters. Using a unique international data source on power plants, researchers Don Grant (U. Colorado); Wesley Longhofer, assistant professor of organization and management; and Andrew Jorgenson (U. Utah) inform this issue by analyzing the distribution of CO2 emissions and intensities within the electricity sectors of 20 countries. They find that the dirtiest 5 percent of power plants are responsible for huge shares of their sectors’ total emissions, noting that “if these plants continued generating the same amount of electricity but met particular intensity targets, the world’s total electricity-based CO2 emissions could be reduced by as much as 44 percent.” Source:
The challenge of accurately weighting contrary advice
Auditors regularly seek informal advice about their initial judgments from other auditors. Audit firms encourage this advice seeking, believing it enhances professional skepticism and improves professional judgment. But does it? A recent study by Kathryn Kadous, professor of accounting; Justin Leiby (U. Florida); and Mark Peecher (U. Illinois at Urbana-Champaign) investigates contrasting theories and evidence on whether seeking advice improves auditors’ judgment and on the factors that influence how readily they incorporate contrary advice into their judgments. They find that nonspecialist auditors who seek advice from those with whom they share a close social bond tend to overestimate the value of that advice. On the other hand, specialists tend to underestimate such advice, perhaps, note the authors, because of threats to the specialists’ egos. In both cases the defensibility of the auditors’ conclusions is negatively affected, heightening audit risk. Source:
Electronic health records and the impact on workflow and costs
Healthcare practitioners and hospitals were initially slow to implement electronic health records (EHR) due to the perceived cost. The financial incentives from Medicare/Medicaid to adopt EHRs helped alleviate some of that concern, but the actual impact on workflow and profits, irrespective of those incentives, are still under investigation. In a research study, Steven D. Culler, adjunct associate professor of finance, along with David J. Ballard (Baylor Health Care System); Edmund R. Becker (Emory University); Dunlei Cheng (U of Texas); Briget da Graca (Baylor Health Care System); Neil S. Fleming (Baylor Health Care System); and Russell McCorkle (HealthTexas Provider Network) analyzed administrative, payroll, and billing data from 26 primary care practices in a Dallas-Fort Worth, Texas-based fee-for-service network that implemented EHRs from June 2006 through December 2008. In the 12-month period following implementation, staffing expenses increased 3 percent and practice costs increased 6 percent. The data revealed that “productivity, volume, and net income decreased initially, but recovered to/close to preimplementation levels after 12 months.” Given the recent rollout of EHRs across the country, the researchers noted the need for a longer-term investigation of the impact on productivity and costs. Source:
The process behind auditor judgement
Auditors are required to use considerable judgment in their job, assessing information from a number of sources to create financial reports, critique accounting estimates, and assess a company’s internal controls over financial reporting. But an auditor’s decision-making process is not well understood. In their paper, Kathryn Kadous, professor of accounting, and coauthors Emily E. Griffith (U Wisconsin) and Donald Young 13PhD (Goizueta, Indiana U) provide a framework for researchers to better evaluate the judgment of auditors and, in turn, improve audit quality. Prior research in this area presumes that “decision makers typically engage deliberate, analytical processes to solve problems (i.e., pursue goals) that they have specifically chosen, that they limit their decision inputs to items they view as relevant, and that they have access to the details of their own cognitive processing.” The trio notes that “nonconscious goals” and “intuitive processes” are also influential in the decision-making process and in the factors driving these processes. Kadous, Griffith, and Young conclude that their framework indicates researchers approach their investigation by taking into account “conscious and nonconscious goals” and “decision makers with conflicting incentives, as well as differing capabilities.” Source:
The impact of behavioral bias on decision-making
For business leaders, the ability to make critical decisions in a dynamic work and industry environment is essential to the success of an organization. However, Diwas KC, associate professor of information systems & operations management, and coauthors Francesca Gino (Harvard U) and Bradley R. Staats (UNC) note that behavioral traits can sometimes impact the ability to weigh new information and make a logical decision, even in the face of negative news. KC, Gino, and Staats analyze 147,000 choices made by cardiologists during a six-year period when they were presented with negative news from the FDA about drug-eluting stents used in angioplasty. The experienced cardiologists were more likely to continue using the questionable stents than their less-experienced peers, even after being informed of the problem. The role of influence also played a factor in the decision-making. They add, “Given that those who feel they are expert are less likely to react to negative news, those around them show the same tendency, thus making worse decisions than those in groups with less perceived expertise.” The seasoned cardiologists were better able to “generate counterexamples to the negative news and thus be susceptible to confirmation bias.” The authors note managers should be aware that more experience and the perception of expertise may bias decision-making. Source:
