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Extending the work of Bayou (2001), we empirically investigate the relationship between firm size and resource productivity to assess whether the productivity of resources (value in use) and their underlying value at sale (value in sale) vary with firm’s size.

We use seemingly unrelated regression of revenues and equity values on assets and employees for a large sample over a wide time period and across all industries. We compare companies that are growing, declining, or continuing in size relative to their industry.

With some variability on growth, we find that smaller companies hold more productive resources based on their capacity to generate more revenues per unit of resources (assets) relative to large companies. Further, as predicted, a firm’s workforce has productive value in use, but limited value after a firm’s sale as measured by equity values.

Collectively, our findings suggest that firm size matters in influencing resource productivity, and a workforce has productive value in use, but low value in sale.

The American Institute of Certified Public Accountants (AICPA) is charged with maintaining the relevance of the Uniform CPA exam to ensure that those who pass the exam and become certified have the skills and abilities to keep pace with the ever-changing accounting profession. For students pursuing the CPA designation, passing the Uniform CPA exam, and meeting the 150-hour requirement are key factors. With the launch of the latest version of the Uniform CPA exam in 2017, the question about whether educators should adapt their existing courses to meet the new CPA exam structure and focus is up for debate. This chapter contains a review of the proposed changes to the Uniform CPA exam by the AICPA and various statistics regarding historical pass rates. Further, the chapter includes the results of a survey about whether accounting faculty plan to adjust their courses to reflect the changes to the exam and whether they feel pressure from various stakeholders to improve CPA exam pass rates for their respective institutions.

The use of technology continues to be an integral component of the current and future general and special educational landscapes. This was only made more evident during the COVID-19 pandemic and move to remote learning that was required by many school systems. The use of educational technology for culturally and linguistically diverse (CLD) students is an important way to address their special needs and improve their educational outcomes. Many of these students benefit from increased learning opportunities that are provided with computer-based technology; however, there are important considerations that must be addressed when using technology with these students. This chapter discusses the use of educational technology for CLD students to address their unique needs through culturally relevant pedagogy and teaching strategies.

In today's world, events are used as a mean to achieve an array of objectives including changing behaviours. This chapter asserts the importance of marketing in encouraging sustainable behaviours by children through events. Thus, it examines the most effective way of marketing to contribute to shift behaviours in a young age having events as an ally. The question that poses is how marketing and more specifically social marketing can help to plan, create, design and promote sustainable events for children. Bearing that in mind, and based on a semi-systematic literature review, one developed a comprehensive conceptual framework intending to show how it is possible to encourage sustainable children's behaviour through events. Results suggest that social marketing can play a significant role in changing children's behaviour towards sustainability. It is argued that there is a creation of ‘value’ even that behaviour change is only temporary. Furthermore, it is suggested that social marketing represents a viable approach when seeking to educate children and change their behaviours towards the adoption of more sustainable practices. This chapter advances theoretical knowledge by offering a conceptual framework and by suggesting a way forward in marketing sustainable events for children.

Countries across the globe are seeing both an ageing population and an increase in mobility. This chapter looks at how society deals with an ageing population that also wants or needs to be mobile. Lack of mobility is synonymous with poorer health and wellbeing, with research suggesting it can lead to loneliness, isolation and even death. Hence, it seems appropriate to keep older people as mobile as later on in life as possible. The car is often seen as the panacea to this, but older people are the group most likely to have to give-up driving. How society provides alternatives to the car depends on how mobility is viewed. This chapter argues that we need to see older people’s mobility as a human issue, understanding their needs and realising there are affective and emotive relationships between people and mobility. We still provide mobility for older people based purely on functional journeys to hospitals, services and shops. Yet research suggests mobility to connect people, for a day out, for leisure purposes and for its own sake are vital to the wellbeing of older people. Services for older people need to recognise this and provide for it and there are some good examples in the community but these are too few and far between. Additionally, because transport is seen as functional for older people, there is a lack of emphasis on the aesthetic or on providing attractive services for older people, as if this isn’t important to older people. Finally, mobility doesn’t always have to be literal for older people and there is an argument that needs can be met through potential, virtual and imaginative mobility.

Staff facing organizational change often experience negative emotions when they anticipate or encounter injustice and these can lead to turnover, absenteeism, decreased productivity and resistance to change. The aims of this study were to identify the nature of the emotions reported by respondents and explore how they were triggered by perceptions of different forms of injustice: distributive, procedural, interpersonal and informational. A series of interviews with those playing different roles in change initiatives, at various hierarchical levels and in a range of organizations, demonstrates the corrosive effects of perceived injustice and the attendant negative emotions such as anger, frustration, anxiety and guilt. These emotions tended to be more intense for those experiencing change and somewhat subdued for those leading and managing it. The findings contribute to research into organizational change by presenting insights into the affective elements of four types of injustice that have seldom been explored in previous qualitative studies.