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Case study
Publication date: 27 April 2023

Huining Jia, Justin Y. Jin and Benjamin Lindsay

This paper uses financial report information to analyze the accounting results of the COVID-19 vaccine development for Johnson & Johnson (J&J). This paper also uses stock price…

Abstract

Research methodology

This paper uses financial report information to analyze the accounting results of the COVID-19 vaccine development for Johnson & Johnson (J&J). This paper also uses stock price information to analyze the market reactions to the COVID-19 vaccine development and the state of clinical trials for J&J.

Case overview/synopsis

This instructional case investigates the interaction between J&J and the COVID-19 vaccine. This paper uses information from financial reports to analyze the accounting results of the COVID-19 vaccine development for J&J. This paper also uses stock price information to analyze the market’s reactions to the COVID-19 vaccine development and the state of clinical trials for J&J.

Complexity academic level

This case has been used in both undergraduate and graduate levels to highlight the application of accounting theories to practice and improve the understanding of financial statements, especially when Covid-19 has affected the global economy. Under this new context, students could explore new ideas from accounting aspect.

Learning objectives

The case aims to investigate the interaction between J&J as a pharmaceutical company and COVID-19. It provides a context in which to discuss the consequences of COVID-19 vaccines from several financial perspectives, such as stock prices, accounting policies, earnings and cash flows:

LO1: Understand the responses of stakeholders to J&J’s COVID-19 vaccines.

LO2: Understand the accounting policies that J&J and its competitors follow regarding COVID-19 vaccines related to revenues, R&D expenditures and government funds.

LO3: Apply Ball and Brown’s theory to the impact of COVID-19 vaccine development on earnings quality of J&J and its competitors.

LO4: Assess the importance of COVID-19 vaccines in management decision-making through dividend policy and management compensation structure.

Details

The CASE Journal, vol. 19 no. 4
Type: Case Study
ISSN: 1544-9106

Keywords

Article
Publication date: 4 December 2017

Mary Knight-McKenna, Judy Esposito and Lindsay Michelle Clement

The purpose of this paper is to chronicle the efforts of a new White teacher in her first two years of teaching in an elementary school with a largely Hispanic population as she…

Abstract

Purpose

The purpose of this paper is to chronicle the efforts of a new White teacher in her first two years of teaching in an elementary school with a largely Hispanic population as she forged connections with her students’ families while drawing on continued, constructivist mentoring from her university professor. The case points to the need for new teacher mentoring programs to include some emphasis on family-teacher relationships.

Design/methodology/approach

The new teacher kept a weekly journal of her interactions with families over a two-year period. Notes were taken during and after mentoring sessions. Data analysis was conducted using the case analysis format designed by Miles et al. (2014).

Findings

The goal of fostering constructive family-teacher relationships was not fully realized for this teacher in her first year. Through reflections, readings, and discussions in mentoring sessions, she gradually learned to respect the wisdom and expertise of families.

Research limitations/implications

As with all case studies, the results are not generalizable in a traditional sense (Hodkinson and Hodkinson, 2001); however, a larger issue can be addressed in a case (Stake, 1995). In this case, the larger issue is that White teachers working in high-poverty schools are likely to encounter differences between their cultural backgrounds and those of their students’ families. New teachers must determine how to respond in this situation, and mentoring offers support in helping them to act.

Practical implications

Action steps and guidelines developed by the teacher are included, along with a list of selected articles to spur discussions in constructivist mentoring sessions.

Originality/value

Coordinators of new teacher induction programs are encouraged to include a component in their curriculum for best practices in developing relationships with families.

Details

International Journal of Mentoring and Coaching in Education, vol. 6 no. 4
Type: Research Article
ISSN: 2046-6854

Keywords

Article
Publication date: 1 July 2007

Beverley R. Lord, Yvonne P. Shanahan and Benjamin M. Nolan

As Lindsay (1994, 1995) encourages validation of existing results, this research replicates Guilding and McManus (2002) in a New Zealand (NZ) context. The usage and perceived…

Abstract

As Lindsay (1994, 1995) encourages validation of existing results, this research replicates Guilding and McManus (2002) in a New Zealand (NZ) context. The usage and perceived merit of customer accounting practices were lower in NZ than in the Australian study. Few of the regressions where customer accounting usage and perceived merit were dependent variables revealed a statistically significant role for competition intensity and market orientation. There was some minor support for the perceived merit of customer accounting being higher in companies experiencing medium levels of competition intensity.

Details

Accounting Research Journal, vol. 20 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 24 August 2017

Lindsay Turpie, Sandy Whitelaw and Christopher Topping

The purpose of this paper is to report on the implementation of a physical activity (PA) scheme – Let’s Motivate (LM) – within private care homes (CHs) in Dumfries and Galloway…

Abstract

Purpose

The purpose of this paper is to report on the implementation of a physical activity (PA) scheme – Let’s Motivate (LM) – within private care homes (CHs) in Dumfries and Galloway (D&G), Scotland; aiming to provide an insight into the different factors which might contribute to its success and further sustainability.

Design/methodology/approach

A qualitative study is described in which one-to-one semi-structured interviews were carried out with eight key staff involved in implementing the project within two purposively sampled CHs; in order to explore their views and experiences of implementation.

Findings

The paper provides an insight into the different factors which stand to both promote and impede the successful implementation of LM, within the two CHs involved.

Originality/value

This paper explores a new and innovative PA initiative in CHs in D&G, Scotland. Studies exploring the factors which can both promote and impede implementation are important as they can help to usefully inform the implementation and sustainability of initiatives.

Details

Working with Older People, vol. 21 no. 4
Type: Research Article
ISSN: 1366-3666

Keywords

Book part
Publication date: 22 August 2023

Lisa Marqua-Harries

This chapter looks at the methodology, benefits and accessibility of circle processes in the context of building resilience amongst women (and men) in high violence communities in…

Abstract

This chapter looks at the methodology, benefits and accessibility of circle processes in the context of building resilience amongst women (and men) in high violence communities in South Africa. It examines the methodology and effectiveness of circles in two communities (Manenberg and Lavender Hill) where pilot projects are being undertaken.

Details

Gendered Perspectives of Restorative Justice, Violence and Resilience: An International Framework
Type: Book
ISBN: 978-1-80382-383-6

Keywords

Book part
Publication date: 7 July 2022

Matthew Bennett and Emma Goodall

It has been discovered that some results published in studies may not be correct because different researchers using the same dataset and analytical methods were unable to create…

Abstract

It has been discovered that some results published in studies may not be correct because different researchers using the same dataset and analytical methods were unable to create the same results. This dilemma is called the reproducibility crisis. Currently, there has not been a comprehensive examination of the possible existence of this crisis in the field of autism spectrum research. This chapter does not answer the question, ‘Is there a reproducibility crisis occurring in the field of autism spectrum research?’ Rather, it contains an outline of this crisis, explains some of the most influential factors that have contributed to its development and how scholars who study the autism spectrum can change their research practices so that this crisis does not develop.

The original contribution that this chapter makes to autism spectrum research is to explain how some solutions to the reproducibility crisis can be implemented into the field of autism spectrum research.

Details

Addressing Underserved Populations in Autism Spectrum Research
Type: Book
ISBN: 978-1-80382-463-5

Keywords

Article
Publication date: 1 May 2000

Lindsay Barker, Stephen Cheung and Petrus Ng

The issues discussed in this article will be familiar to everyone struggling to deinstitutionalise sheltered workshops. The solutions being developed — social firms, supported…

Abstract

The issues discussed in this article will be familiar to everyone struggling to deinstitutionalise sheltered workshops. The solutions being developed — social firms, supported employment — are also well known. But can they flourish in the very special situation of the new Hong Kong? Now part of the People's Republic of China, the former colony is still sitting between East and West, capitalism and communism, and is also in the throes of a very sharp recession. Lindsay Barker, Stephen Cheung and Petrus Ng tell the story so far and then look at what the future might hold for this fledgling revolution. Bob Grove

Details

A Life in the Day, vol. 4 no. 2
Type: Research Article
ISSN: 1366-6282

Book part
Publication date: 14 August 2015

Laura A. Heymann

Artists operating under a studio model, such as Andy Warhol, have frequently been described as reducing their work to statements of authorship, indicated by the signature finally…

Abstract

Artists operating under a studio model, such as Andy Warhol, have frequently been described as reducing their work to statements of authorship, indicated by the signature finally affixed to the work. By contrast, luxury goods manufacturers decry as inauthentic and counterfeit the handbags produced during off-shift hours using the same materials and craftsmanship as the authorized goods produced hours earlier. The distinction between authentic and inauthentic often turns on nothing more than a statement of authorship. Intellectual property law purports to value such statements of authenticity, but no statement has value unless it is accepted as valid by its audience, a determination that depends on shared notions of what authenticity means as well as a common understanding of what authenticity designates.

Details

Special Issue: Thinking and Rethinking Intellectual Property
Type: Book
ISBN: 978-1-78441-881-6

Keywords

Article
Publication date: 3 September 2019

Catherine Compton-Lilly, Shuning Liu, Maria Padrós Cuxart, Lindsay Pettit and Yanli Timm

This conceptual paper aims to explore biases in reading textbooks that have been used to teach generations of Americans, including children in urban communities. While these texts…

Abstract

Purpose

This conceptual paper aims to explore biases in reading textbooks that have been used to teach generations of Americans, including children in urban communities. While these texts are no longer used, the images they present and the ideas embedded in these texts unfortunately contribute to who we are as a nation.

Design/methodology/approach

These texts were identified by Catherine Compton-Lilly as she trolled the historical archives of a major university.

Findings

In addition to an analysis of historic texts, more recent attempts to create culturally responsive texts often designed to serve children in urban communities are examined, and the learnings from these attempts are being explored.

Practical implications

This conceptual paper points to the need for systematic analyses of biases operating in textbooks that are currently used in schools.

Originality/value

This work reveals and explores one way in which historical bias has historically infected the early learning experiences of young children in the USA.

Details

Journal for Multicultural Education, vol. 13 no. 4
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 1 October 2024

Benjamin Tukamuhabwa, Joel Makepu Ngobi, Henry Mutebi and Ivan Tumukunde

This paper explores the direct relationships between market orientation (MO), knowledge management orientation (KMO), innovative capability (IC) and supply chain resilience…

Abstract

Purpose

This paper explores the direct relationships between market orientation (MO), knowledge management orientation (KMO), innovative capability (IC) and supply chain resilience (SCRES). Moreover, the indirect effects of both MO and KMO on SCRES through IC are also examined.

Design/methodology/approach

A theoretical model developed from the extant literature was empirically validated through a cross-sectional survey of 195 manufacturing firms in Uganda during the COVID-19 pandemic. The data were analysed using partial least squares structural equation modelling (PLS-SEM).

Findings

The study found that there are positive and significant direct effects of MO and KMO on IC. KMO and IC have positive and significant effects on SCRES, while the positive relationship between MO and SCRES is non-significant. Furthermore, the results indicate that the effects of both MO and KMO on SCRES are partially mediated by IC.

Originality/value

Empirical evidence is provided on the antecedents of SCRES in a developing economy in the context of COVID-19. Moreover, a multidisciplinary model incorporating marketing, knowledge management and innovation literature to explain the SCRES phenomenon is validated. Further, the partial mediating role of IC is examined and confirmed.

Details

Continuity & Resilience Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-7502

Keywords

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