Search results
1 – 10 of 147Huining 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
Keywords
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
Keywords
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
Keywords
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
Keywords
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
Keywords
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
Keywords
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
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
Keywords
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
Keywords
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