THE RELATIONSHIP OF CROSS-CULTURAL DIFFRECES TO THE VALUES OF INFORMATION SYSTEMS PROFESTIONAL WITHIN THE CONTEXT OF SYSTEMS DEVELOPMENT For each (δ , J) combination, I estimated a regression of μ j on x j analogous to those estimated from actual data in Section , pooling all 5,000 simulated markets and including a fixed effect for each. The resulting estimates of ( ) ( ) ( ) θ δ , J = cov x j ,μ j var x j are displayed in Figure . The trends identified in Figures and are again clear. First,.