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This article explores the impact that XBRL, the new business reporting language, will have on reporting in financial services companies. The author explains how XBRL works and how it should mean that companies and users of corporate information will be able to use financial services, which is much more reliant than other business entities on simple data, will be able to assess the impact of the financials in a much faster and more fluent way. The author provides a short research programme to prove XBRL’s impact.

Following on from the ground‐breaking article in Balance Sheet, Volume 8 Issue 4 by Charles Garthwaite, the author describes how XBRL, the language of risk, has developed recently. XBRL is the business reporting language which is revolutionising the way that information is both gathered and accessed. The author explains how it works and guides the reader through the way that it is being developed, with examples of how it will be used.

Purpose – This chapter explores the use of music and celebrity endorsements in political campaigns of the United States. It focuses on two aspects: (1) the legality of a political campaign’s use of music at rallies and in advertisements without authorization from the owner of the musical work and (2) a review of the literature on the potential effect of the use of music in political campaigns on voter behavior.

Design/methodology/approach – A brief history of the use of music in political campaigns precedes an examination of the expansion of copyright law protection for music and the legal claims musicians may raise against the unauthorized use of music by political campaigns. The chapter then reviews the potential effect of political campaigns’ use of music and celebrity endorsements on voter behavior.

Findings – A musician’s primary legal protection falls under copyright law, but the courts disagree on whether the unauthorized use of music at political rallies and in political campaign advertisements results in copyright infringement. Social research suggests music and celebrity endorsements affect voter behavior with a likely greater effect on first-time voters.

Originality/value of chapter – This chapter introduces the complicated application of copyright law to the unauthorized use of musical works by political campaigns. Additionally, it notes the limited research on the effect of music and celebrity endorsements on voter behavior even as political campaigns increasingly target niche demographics with specific music selections to motivate voters to vote.

Founded in 1971 and acquired by CEO Howard Schultz in 1987, Starbucks was an American success story. In forty years it grew from a single-location coffee roaster in Seattle, Washington to a multibillion-dollar global enterprise that operated more than 17,000 retail coffee shops in fifty countries and sold coffee beans, instant coffee, tea, and ready-to-drink beverages in tens of thousands of grocery and mass merchandise stores. However, as Starbucks moved into new market contexts as part of its aggressive growth strategy, the assets and activities central to its competitive advantage in its retail coffee shops were altered or weakened, which made it more vulnerable to competitive threats from both higher and lower quality entrants. The company also had to make decisions on vertical integration related to its expansion into consumer packaged goods.

Understand how strategy needs to be adapted to new contexts. Understand how to manage tradeoffs involved in growth. Be able to identify possible threats to competitive advantage as a result of growth.

This chapter reviews the existing empirical evidence on how social insurance affects health. Social insurance encompasses programs primarily designed to insure against health risks, such as health insurance, sick leave insurance, accident insurance, long-term care insurance, and disability insurance as well as other programs, such as unemployment insurance, pension insurance, and country-specific social insurance programs. These insurance systems exist in almost all developed countries around the world. This chapter discusses the state-of-the art evidence on each of these social insurance systems, briefly reviews the empirical methods for identifying causal effects, and examines possible limitations to these methods. The findings reveal robust and rich evidence on first-stage behavioral responses (“moral hazard”) to changes in insurance coverage. Surprisingly, evidence on how changes in coverage impact beneficiaries’ health is scant and inconclusive. This lack of identified causal health effects is directly related to limitations on how human health is typically measured, limitations on the empirical approaches, and a paucity of administrative panel data spanning long-time horizons. Future research must be conducted to fill these gaps. Of particular importance is evidence on how these social insurance systems interact and affect human health over the life cycle.

This paper investigates the determinants of credit card use and misuse by student and young professionals. Critical to the research is the impact of materialism and knowledge on selection of the appropriate credit card.

This study uses survey research and partial least squares to investigate credit card behaviors of students versus young professionals.

In a comparative study of young professionals and students, it was found that consumer knowledge, as expected, leads to better consumer selection of credit cards. Materialism was also found to increase the motivation for more optimal consumer outcomes. For more experienced consumers, such as young professionals, it was found that despite them being more knowledgeable, they were more likely to select a credit card based on impulse.

This paper examines how materialism may in fact encourage some consumers to make better decisions because they are more motivated to develop better knowledge. It also shows how better credit card selection may inhibit impulse purchasing.

This chapter presents a case study of the ways the Phoebe pedagogic planner assists faculty to design and select e-learning technology because “it's not the technology, but the [quality] of the educational experience that affects learning” (Seltz, 2010, p. 1). Faculty applied guidance from Phoebe to evaluate various interactive media options for undergraduate psychology courses to enhance student learning and engagement. The authors discuss the application of instructional technology in Introduction to Psychology, Cross-cultural Psychology, and Human Motivation and Emotion courses. These projects were prompted by earlier work (Hager & Clemmons, 2010) that explored collaboration to promote integration of technology in traditional courses. The new technologies include discussion forums; online simulations, cases and assessments; text-to-poll; and the Moodle learning management system (LMS). Current theories of e-learning are applied to analyze and critique these projects, concluding with recommendations for future research, practice, and faculty development to incorporate learning technologies. The authors demonstrate how learner-centered collaboration among faculty, researchers, and administrators can shape and improve student engagement and develop institutional cultures of e-learning.