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Article
Publication date: 8 August 2016

Brian L. Wright, Shelly L. Counsell, Ramon B. Goings, Hollee Freeman and Felicia Peat

Research often neglects the full continuum of the STEM pipeline in terms of underserved and underrepresented populations. African American males, in particular, experience limited…

Abstract

Purpose

Research often neglects the full continuum of the STEM pipeline in terms of underserved and underrepresented populations. African American males, in particular, experience limited access, opportunity, and preparation along STEM trajectories preK-12. The purpose of this paper is to challenge this gap by presenting examples of preK-12 programs that nurture and promote STEM development and learner outcomes for underrepresented populations.

Design/methodology/approach

A culturally responsive, asset-based approach emphasizes the importance of leveraging out-of-school practices that shape African-American males learning experiences. From a practitioner standpoint, the need to understand the importance of developing a STEM identity as a conduit to better improve STEM outcomes for African-American males is discussed.

Findings

To respond to the full continuum of the pipeline, the authors highlight the role of families and STEM programs that support African-American male students’ STEM identity development generally with an emphasis on how particular out-of-school programs (e.g. The Children’s Museum of Memphis [CMOM], MathScience Innovation Center [MSiC]) cultivate STEM trajectories. The authors conclude with how preK-12 settings can collaborate with local museums and other agencies to create opportunities for greater access and improve the quality of African-American males’ STEM preparation.

Originality/value

The intellectual value of our work lies in the fact that few studies have focused on the importance of examining the full continuum of the STEM pipeline with a particular emphasis on STEM development in early childhood (preK-3). Similarly, few studies have examined the role of identity construction and meaning-making practices as a conduit to better STEM outcomes for African-American males prek-12.

Details

Journal for Multicultural Education, vol. 10 no. 3
Type: Research Article
ISSN: 2053-535X

Keywords

Book part
Publication date: 20 January 2023

Barry Colfer, Brian Harney, Colm McLaughlin and Chris F. Wright

This introductory chapter surveys institutional experimentation that has emerged internationally in response to the contraction of the traditional model of employment protection…

Abstract

This introductory chapter surveys institutional experimentation that has emerged internationally in response to the contraction of the traditional model of employment protection. Various initiatives are discussed according to the particular challenges they are designed to address: the emergence of non-standard employment contracts; increasing sources of labour supply engaging in non-standard work; intensification of exogenous pressures on the employment relationship; the growth of intermediaries that separate the management from the control of labour; and the emergence of entities that subvert the employment relationship entirely. Whereas post-war industrial relations scholars characterised the traditional regulatory model as a ‘web of rules’, we argue that nascent institutional experimentation is indicative of an emergent ‘patchwork of rules’. The identification of such experimentation is instructive for scholars, policymakers, workers’ representatives and employers seeking solutions to the contraction of the traditional regulatory model.

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16287

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 20 January 2023

Barry Colfer, Brian Harney, Colm McLaughlin and Chris F. Wright

In this concluding chapter, we draw together the various contributions presented in this volume, discuss the broader implications of our findings, and reflect on how this builds…

Abstract

In this concluding chapter, we draw together the various contributions presented in this volume, discuss the broader implications of our findings, and reflect on how this builds upon Willy Brown's work. The chapter examines how the patchwork of rules has been altered by new and emerging challenges, such as the COVID-19 pandemic, the rise of global supply chains and new forms of business. We return to the central objective of this volume of identifying and analysing the viability of various institutions for addressing these challenges and discuss how these might form the basis of a new web of rules for protecting labour standards in the future.

Book part
Publication date: 1 January 2005

Lan Xia and Kent B. Monroe

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

Article
Publication date: 1 June 1985

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains…

12676

Abstract

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

Details

Management Decision, vol. 23 no. 6
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 29 May 2023

Yang Lou, Yicheng Wang and Brian Wright

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

Abstract

Purpose

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

Design/methodology/approach

This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.

Findings

The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.

Originality/value

This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 7 August 2017

Tingting Ying, Brian Wright and Wei Huang

The purpose of this paper is to investigate the influence of state shareholding and control versus institutional investors on tax aggressiveness of Chinese listed firms.

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Abstract

Purpose

The purpose of this paper is to investigate the influence of state shareholding and control versus institutional investors on tax aggressiveness of Chinese listed firms.

Design/methodology/approach

By exploring recently available tax reconciliation data required under 2006 Accounting Standards for Business Enterprises on a sample of Chinese A-share listed firms, the authors calculate a direct measure of tax aggressiveness and investigate the influence of firm ownership structure on their tax aggressiveness.

Findings

The authors find that state ownership and control are positively associated with corporate tax aggressiveness. A positive link between the collective shareholding by the top ten shareholders and firm tax aggressiveness is also found. In contrast, institutional share ownership is negatively associated with corporate tax aggressiveness.

Research limitations/implications

The results indicate that political connections and ownership concentration empower firms to pursue aggressive tax planning, whereas institutional investors partially mitigate such influences.

Originality/value

This paper complements recent studies on tax aggressiveness in the USA by analyzing tax planning activities of Chinese listed firms. The authors highlight firm ownership and control factors that encourage aggressive tax planning in China. This paper has important implications for both public policy and corporate governance in emerging markets similar to China.

Details

International Journal of Accounting & Information Management, vol. 25 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 1 May 1998

Brian H. Kleiner

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence…

5423

Abstract

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

Details

Equal Opportunities International, vol. 17 no. 3/4/5
Type: Research Article
ISSN: 0261-0159

Keywords

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