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Brands are socially constructed (Askegaard, 2006) and are culturally dependent on the “cultural codes of branding” by taking into consideration the history, images and myths that can influence brand meaning (Schroeder, 2009). Brands can be of great value when they hold a favorable image in the consumer’s mind (Anholt, 2010). Regional differences and demographics can impact what has a favorable image in the consumer’s mind and can bias the expectancy set for consumers. When selecting a brand name, the SMILE and SCRATCH test should be used (Neck et al., 2018; Watkins, 2014). This name evaluation test can be used to assess the strength of a brand name. If the name has these five qualities, it should be kept, or you should “smile”: suggestive – it evokes positivity; meaningful – customers can understand it; imagery – it is visually memorable; legs – it lends itself well to a theme to run with; and emotional – it resonates with your market. On the contrary, if the name has any of these traits, it should be “scratched”: spelling-challenged – it is hard to spell; copycat – it is too similar to competitors’ names; restrictive – it would be hard to grow or evolve with; annoying – it is annoying; tame – it is lame or uninspired; curse of knowledge – only insiders or some people will understand it; and hard-to-pronounce – it is hard to say (Neck et al., 2018; Watkins, 2014). The marketing mix or 4P’s of marketing – product, price, promotion and place – is a set of tools business owners can use to achieve their marketing goals and is based on McCarthy’s (1960) work. The S.A.V.E. framework – solution, access, value and education (Ettenson et al., 2013) – has more recently been cited as a more modern replacement to the long used 4P’s model (Ettenson et al., 2013). Through this framework, business owners can work to align their brand to provide a solution to customers’ problems, give them access to the solution, provide value for customers and educate them about the product or service. The S.A.V.E. framework focuses on solutions, access, value and education rather than product, place, price and promotion. In this framework, the business should focus on meeting their customers’ needs and being accessible to customers along their entire journey from hearing about the company to making a purchase. Additionally, companies should provide value for their customers rather than solely worrying about price, and instead educate customers by providing information they care about (Ettenson et al., 2013; Neck et al., 2018).

Teaching case.

This case presents the story of Big Momma’s, a coffee shop in a deteriorated historic district in Springfield, Missouri. Big Momma’s owner Lyle, a black man in a predominantly white region, was new to the area and launched the business quickly, without much market testing of the concept or brand. Soon after launching, Lyle wondered if he was set up for doom as customers constantly ask for Momma or barbeque. It seemed necessary to take a critical look at the marketing and branding plans.

This case could have multiple uses, primarily for early stage undergraduate students studying entrepreneurship or integrated marketing communications. The case lines up nicely with the following textbook lessons. Entrepreneurship: the case can be used with Entrepreneurship: The Practice and Mindset (Neck et al., 2018), chapter 16, lesson on branding with a specific tie to the SMILE and SCRATCH test described in Table 16.1 and the S.A.V.E. framework described on pages 453–454. It can also be used with Entrepreneurship (Zacharakis et al., 2018), chapter 6, lesson on marketing strategy for entrepreneurs with a specific tie to the sections on marketing mix and value proposition described on pages 183–198. Integrated marketing communications: this case can be used with Advertising, Promotion, and Other Aspects of Integrated Marketing Communications (Shrimp and Andrews, 2013), chapter 3, lesson on brand naming.

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Until recently, the formal model for the estimation of audit risk was relatively straightforward. There were two major approaches: the familiar multiplicative planned risk model in the USA and UK; and the Canadian Bayesian posterior risk model. Recent work has substantially changed the framework for estimating audit risk. Aims to evaluate these proposals and to develop a single framework for the measurement of planned and posterior risk.

Highlights that the multiplicative risk model which forms the basis of auditing standards in both the USA and the UK only considers the risk of incorrect acceptance of an account balance. Points out, however, that when planning audit tests, the auditor also faces a risk of incorrect rejection of the sample under consideration if an unrepresentative sample is obtained. Incorporates the risk of incorrect rejection of the account balance into a theoretical risk model and investigates the relationship between the risks of incorrect acceptance and incorrect rejection using the power function of the test. Concludes that, first, the ability of an audit test to identify the magnitude of the error in the population, and especially its ability to identify material error reliably, is very important and, second, planning of effective audit testing should be undertaken, rather than relying on the extension of testing when results fail to meet expectations.

The purpose of this paper is to analyse whether high responsibility for housework or childcare is related to weak labour market attachment.

Survey data on domestic responsibilities in 1998 and 2003 were linked to register data on respondents’ employment spells for 2004-2011. Effects of the responsibilities on labour market trajectories – identified with latent class growth analyses – were analysed with multinomial logistic regression analyses.

Four trajectories for labour market attachment were identified among both genders. When adjusted for prior labour market attachment and other control variables, a high responsibility for housework predicted weak labour market attachment, compared to the trajectory of strong attachment, only among men. Compared to the trajectory of strengthening attachment, a high responsibility for housework was related to weak attachment among both men and women.

Personal orientations may, to some extent, explain both the division on domestic responsibilities and attachment to the labour market. In the Finnish type of welfare state, domestic responsibilities have long-term effects, especially on men’s careers. More attention should be given to men’s roles in families and their possible consequences.

This is the first study analysing the division of domestic responsibilities on later labour market attachment among both genders. The strength of this study is the long follow-up time and methodology; it combines survey data at two time points and register data on employment spells over eight years, identifying patterns in employment with latent class growth analyses.

This research article explores several questions about assessing the impacts of fathers' parental leave take up and gender equality. We ask: How does the conceptual and contextual specificity of care and equality shape what we focus on, and how, when we study parental leave policies and their impacts? What and how are we measuring?

The article is based on a longitudinal qualitative research study on families with fathers who had taken parental leave in two Canadian provinces (Ontario and Québec), which included interviews with 26 couples in the first stage (25 mother/father couples and one father/father couple) and with nine couples a decade later. Guided by Margaret Somers' historical sociology of concept formation, we explore the concepts of care and equality (and their histories, networks, and narratives) and how they are taken up in parental leave research. We also draw on insights from three feminist scholars who have made major contributions to theoretical intersections between care, work, equality, social protection policies, and care deficits: Nancy Fraser, Joan Williams, and Martha Fineman.

The relationship between fathers' leave-taking and gender equality impacts is a complex, non-linear entanglement shaped by the specificities of state and employment policies and by how these structure parental eligibility for leave benefits, financial dimensions of leave-taking (including wage replacement rates for benefits), childcare possibilities/limitations and related financial dimensions for families, masculine work norms in workplaces, and intersections of gender and social class. Overall, we found that maximizing both parental leave time and family income in order to sustain good care for their children (through paid and unpaid leave time, followed by limited and expensive childcare services) was articulated as a more immediate concern to parents than were issues of gender equality. Our research supports the need to draw closer connections between parental leave, childcare, and workplace policies to better understand how these all shape parental leave decisions and practices and possible gender equality outcomes.

The article is based on a small and fairly homogenous Canadian research sample and thus calls for more research to be done on diverse families, with attention to possible conceptual diversity arising from these sites.

This research calls for greater attention to: the genealogies of, and relations between, the concepts of care, equality, and subjectivity that guide parental leave research and policy; to the historical specificity of models like the Universal Caregiver model; and to the need for new models and conceptual configurations that can guide research on care, equality, and parental leave policies in current global contexts of neoliberal capitalism.

We call for a move toward thinking about care, not only as care time, but as responsibilities, which can be partly assessed through the stories people tell about how they negotiate and navigate care, domestic work, and paid work responsibilities in specific contexts and conditions across time. We also advocate for gender equality concepts that attend to how families navigate restrictive parental leave and childcare policies and how broader socio-economic inequalities arise partly from state policies underpinned by a concept of liberal autonomous subjects rather than relational subjects who face moments of vulnerability and inter-dependence across the life course.

This chapter focuses on the value of TED Lectures on the issue of domestic violence and abuse (DVA). It outlines a generic framework with which to understand and analyse the impact of TED Lectures on a theme as complex as DVA is, in the context of popular Western culture. It does so by looking in details at the Ted Lecture of Leslie Morgan Steiner from 2012, which aims to answer the question ‘Why Domestic Violence Victims Don't Leave: Crazy Love’ through her own personal experience.

In the attempt to understand the impact of this TED Lecture we look at the literature on TED Lectures, the unique aspects of DVA, who is the presenter, the impact and its components, the active viewers who sent written comments on the Ted Lectures, the technical effect, the comparison with two other Ted Lectures on DVA, ending by identifying gaps in the analysis provided by the three Ted Lectures.

Presenters share with the viewers their personal experience, as well as their experience as activists in organisations and programmes set out to change the status quo in the field of DVA.

The lectures impact through layers of emotional and intellectual facets, which speak to the individuals viewing them through the lens of their own emotional and intellectual experiences of DVA on the one hand, while on the other hand being also influenced by the mode of presentation and the presenter her/himself.

“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has rejected adoption of universal quantitative definitions of materiality as infeasible [FASB, 1979], Don Leslie [1984] recommended adoption of a standard requiring disclosure of specific engagement materiality thresholds in the auditor's report. This study examines how such disclosures might affect perceptions of an auditor's culpability and liability in instances where post publication errors are discovered which alternately aggregate to more or less than reported materiality thresholds. A behavioral experiment was conducted in which eighty‐seven U.S. general jurisdiction judges participated. Findings support the potential for meaningful modifications to the standard auditor's report to reduce perceived auditor liability but also note the importance of jurists' pre‐experimental attitudes and beliefs respecting the public accounting profession. In 1985, the Canadian Institute of Chartered Accountants published Materiality: The Concept and its Application to Auditing [CICA, 1985]. In that research study, Don Leslie focused on his perceptions of the communication deficiencies of the standard form audit report used in Canada and the U.S. — the most critical of which he found to be the continuing lack of a quantitative definition of materiality. Leslie's remedy for the problem was novel and controversial even if his recognition of this problem was not without precedent. Leslie did not recommend the prompt adoption of universal, quantitative materiality standards (a proposal which has stalemated progress in the profession for years) but rather adoption of a standard making it compulsory that auditors disclose their individual materiality standards, whatever they may be, on each specific audit, in the audit report. To date, no serious research has examined this proposal since the report's publication, and yet the costs of the communications gap between accounting/auditing professionals and the public seem to be getting greater. The Auditing Standards Board recently readdressed the communications provided by the standard form audit report. One of the clearest observa‐tions to emerge from those deliberations was that there is a lack of reliable research data upon which to base regulatory decisions in this area [Elliott and Jacobson, 1987]. This paper contributes to reduce that vacuum. Specifically, on the following pages we outline the genesis of a research project and the findings of that study in which eighty‐seven (87) U.S. judges evaluated whether and to what degree an altered form of the audit report (including quantitative definition of materiality) would reduce the assessed culpability and legal liability of auditors. The remaining sections of this paper are organized as follows: in section one, we will summarize representative recent relevant literature; in section two, we develop testable hypotheses from that background literature; in section three, we provide a description of the design of our study; in section 4, our findings are reported and in section 5 we discuss implications for practice and future research.

This chapter offers an overview of Indigenous Entrepreneurship (IE) in the national Canadian context and aims to analyze how the diversity among the Aboriginal peoples of Canada in society is managed with regard to entrepreneurship.

Taking into account the scope of diversity, three major dimensions were identified for analysis – (1) the sociocultural dimension, in reference to the worldviews and values of indigenous peoples, (2) the institutional dimension, in reference to the political management of reservations and the Band Council system, and (3) the financial dimension, in reference to the financial opportunities available to indigenous entrepreneurs.

This chapter’s original contribution rests in its critical analysis of IE in Canada, taking into account the history, the process of colonization and the diversities within the diversity.

The purpose of this study is to extend Bippus and Young’s (2005) study and examine the effectiveness of the “I-you,” “I,” “You,” “We,” “But” and Question-based “Why” statements from Winer’s (2021) verbal coding program of conflict management using Bandura’s (1977) social learning theory (SLT).

Mixed methods were used using 175 university students from Texas and New York. A cross-sectional convenience sampling approach was conducted. Survey data was collected using Qualtrics.

Descriptive results demonstrated that the “We” statement was the most passive, the “I-you” statement was the most assertive and the “But,” “I,” “You” and Question statements were perceived to be aggressive. In addition, assertive “I-You” statements were perceived to be more effective in resolving the conflict and maintaining a relationship, whereas aggressive statements were less likely to resolve the conflict and maintain the relationship. Qualitative themes also support the “I-You” statement as the most assertive, while the “But,” “You” and “I” statements were found to be the most aggressive statements.

Implications and applications are discussed to stimulate future research among researchers and practitioners when addressing conflict. Being aware of the verbal statements that de-escalate conflict may be helpful in solving conflict in interpersonal, family and professional relationships. Future trainings can adopt effective verbal statements to resolve conflict when experiencing anger issues. Future research can continue to investigate verbal communication statements using SLT to help practitioners and managers address conflict in interpersonal relationships.

This study examines verbal statements in relation to communication styles and conflict management.

A cow that fails to conceive must either be kept for a year without revenue or replaced by a bred heifer. This choice is a unique case of comparing investments with different economic lives because the potential replacement asset is just a newer version of the old asset. In this study, a net present value model is developed that eliminates the problem of finding a common timeframe. Results indicate there are often times producers should keep the open cow. Whenever feed costs are low, the price differential between cull cows and replacement heifers is high, or the calf crop value is low, retaining open cows becomes more desirable.