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The paper comprises an extended discussion of the possibilities that Web 2.0 applications offer to doctoral researchers, and where such applications fit in the early twenty‐first century in the research environment. It explores the main issues associated with their use by doctoral researchers, and how these factors have influenced the design of a series of four information and communication technologies (ICT) development courses.

Over 29 Web 2.0 applications were reviewed and grouped into 13 subject categories in terms of how they might support the activities of doctoral researchers. The resulting categories were then themed into four different groups to facilitate the delivery in order to address where and how Web 2.0 applications can enhance doctoral researchers' activities.

Four groups of applications emerged: social networking, online project collaboration, online virtual desks and reusable multi‐media. The four groups were developed into four courses that together comprise a new ICT skills development module intended for doctoral researchers.

In terms of portability, the 13 categories of web‐based applications identified could, when taken together, comprise the infrastructure for a complete research environment that can be accessed anywhere in the world on an internet‐connected PC or laptop. The aim of the module is to enhance the research experience of doctoral researchers by raising awareness of the potential and possibilities associated with using Web 2.0 applications in the research environment.

The paper offers both ICT developers and doctoral researchers insights into the possibilities and problems of using Web 2.0 applications in the process of academic research.

Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.

Grounded in the job demands–resources (JD-R) theory, this study investigates how the difficulty in social distancing at work, resulting from the COVID-19 crisis, may lead to intention to quit and career regret and how and when these effects may be attenuated.

Three-wave survey data were collected from 223 frontline service workers in a large restaurant company during the COVID-19 crisis.

The results show that difficulty in social distancing reduced employees' work engagement, and consequently, increased their turnover intention and career regret. These relationships were moderated by external employability, such that the influence of difficulty in social distancing weakened as external employability increased.

Social distancing measures have been applied across the globe to minimize transmission of COVID-19. However, such measures create a new job demand for service workers who find it difficult to practice social distancing due to the high contact intensity of service delivery. This study identified personal resources that help service workers cope with the demand triggered by COVID-19.

This macroeconomic analysis chronicles the risk behavior of market-based financial intermediaries and traditional depository institutions from 1980 to 2010 and assesses the role that competition, financial innovation and regulation played in their evolving risk behaviors. The paper aims to discuss these issues.

Using a two-part CAPM framework in line with Campbell et al. (2001), risk measures are constructed through the decomposition of industry-level risk and firm-level idiosyncratic risk. These constructed measures are used in a VAR model with a historical decomposition approach to assess the impact of the three factors on the relative risk behavior of these firms.

The results indicate that the market-based and traditional intermediaries exhibited a period of diverging relative average firm-level risk behavior followed by a period of converging risk behavior. Using the derived firm-level risk measures, the impact of competition, financial innovation and regulatory changes on explaining these changing risk behaviors is explored. The results suggest that regulatory changes (i.e. deregulation) can best explain the relative risk behavior over the divergence period through late 1999 relative to the other two variables. The period from November 1999 through the financial crisis marks the converging risk behaviors across these intermediaries. Over this period, the changing nature of competition played the most important role in driving these behaviors.

The key contribution of this analysis highlights the evolutionary changes in the risk behaviors of market-based and traditional financial intermediaries and the factors driving both their diverging and converging nature over time.

This chapter examines the definitions of bullying used by students and adults in elementary schools and the effects that these definitions had within the broader school culture.

I combine interviews with 53 students and 10 adults and over 430 hours of participant observation with fifth grade students at two rural elementary schools.

Definitions of bullying held by those in these schools typically differed from those used by researchers. Even when individuals held definitions that were in line with those used by researchers, however, a focus on identifying bullies rather than on behaviors that fit definitions of bullying contributed to a school culture in which negative interactions were normalized and student reports of these behaviors were discouraged.

This study is limited to two elementary schools in the rural Midwest and cannot be seen as representative of all schools. Support for my findings from other research combined with similar definitions and school cultures in both schools, however, suggest that these definitions and practices are part of a broader cultural context of bullying in the United States.

These findings suggest that schools might be better served by focusing less on labels like “bully” and more on particular behaviors that are to be taken seriously by students, teachers, staff members, and principals.

Although other researchers have studied definitions of bullying, none have combined these definitions with observational data on the broader school contexts in which those definitions are created and used.

Using a sample of some 300 small independent businesses, drawn from Central London, the paper examines how entrepreneurial behaviour affects business performance. It is argued that small businesses motivated by a desire to grow in terms of sales and/or employees and to survive in a dynamic and competitive environment need to be innovative. However, to what extent they will innovate successfully depends on their capacity to plan ahead, their capacity to innovate and their willingness to take risk. It is shown that entrepreneurial businesses are characterised by these competencies that allow them to innovate and thus develop and grow successfully. Not surprisingly, not all small businesses are equipped with these three competencies owing to their diverse array of strengths and weaknesses arising from the diversity in the managerial motives and aspirations of entrepreneurship. These results highlight the importance of the capacity to innovate and the capacity to plan ahead as strong predictors of small businesses’ performance.