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Structural Road Accident Models
Type: Book
ISBN: 978-0-08-043061-4

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Book part
Publication date: 17 November 2000

Abstract

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Structural Road Accident Models
Type: Book
ISBN: 978-0-08-043061-4

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Abstract

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Structural Road Accident Models
Type: Book
ISBN: 978-0-08-043061-4

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Article
Publication date: 28 August 2018

Christopher Nobes and Christian Stadler

The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term…

Abstract

Purpose

The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in English translations of annual reports provided by firms. Consideration is given to the best approach for translating regulations and whether that is also suitable for the translation of annual reports.

Design/methodology/approach

The two empirical parts of the paper involve: first, identifying the terms for impairment used in 19 official translations of IAS 36, and second, examining English-language translations of reports provided by 393 listed firms from 11 major countries.

Findings

Nearly all the terms used for “impairment” in translations of IAS 36 do not convey the message of damage to assets. In annual reports translated into English, many terms are misleading in that they do not mention impairment, peaking at 39 per cent in German and Italian reports in one year.

Research limitations/implications

Researchers should note that the information related to impairment in international databases is likely to contain errors, and the authors recommend that data should be hand-collected and then carefully checked by experts. The authors make suggestions for further research.

Practical implications

Translators of regulations should aim to convey the messages of the source documents, but translators of annual reports should not look only at the reports but also consult the terminology in the original regulations. The authors also suggest implications for regulators and analysts.

Originality/value

The paper innovates by separately considering regulations and annual reports. The authors examine a key accounting term systematically into a wide range of official translations. The core section of the paper is a new field of research: an empirical study of the translations of firms’ financial statements.

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Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 1 March 2013

Kirsty McLaren

This chapter considers the value of visual analyses for studying social movements through a study of pro-life uses of images of the fetus in the Australian abortion…

Abstract

This chapter considers the value of visual analyses for studying social movements through a study of pro-life uses of images of the fetus in the Australian abortion debate. In doing so, it points to important connections between the study of emotions in politics and visual approaches to social movement studies. It also contributes new primary material on the politics of reproduction through its study of the Australian pro-life movement, on which little has been written. Through discursive analysis of visual materials and practices embedded in three case studies, I demonstrate the range of strategies being used; their selection was informed by a wider survey of available records of pro-life uses of images of the fetus over the past four decades. Emotion is a powerful element of politics, and images of the fetus challenge the emotions, and hence the humanity, of the viewer. I identify three major themes represented in pro-life images of the fetus: the wonder of life; the human form and human frailty of the fetus; and the barbarity of modern society. The meanings of these images are built on our parallel understandings of both sight and emotion as immediate and unmediated. Moreover, the ambiguities and dualities of images of the fetus make their themes more, rather than less, persuasive.

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Advances in the Visual Analysis of Social Movements
Type: Book
ISBN: 978-1-78190-636-1

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Book part
Publication date: 5 September 2018

Ethan W. Gossett and P. D. Harms

Acute and chronic pain affects more Americans than heart disease, diabetes, and cancer combined. Conservative estimates suggest the total economic cost of pain in the…

Abstract

Acute and chronic pain affects more Americans than heart disease, diabetes, and cancer combined. Conservative estimates suggest the total economic cost of pain in the United States is $600 billion, and more than half of this cost is due to lost productivity, such as absenteeism, presenteeism, and turnover. In addition, an escalating opioid epidemic in the United States and abroad spurred by a lack of safe and effective pain management has magnified challenges to address pain in the workforce, particularly the military. Thus, it is imperative to investigate the organizational antecedents and consequences of pain and prescription opioid misuse (POM). This chapter provides a brief introduction to pain processing and the biopsychosocial model of pain, emphasizing the relationship between stress, emotional well-being, and pain in the military workforce. We review personal and organizational risk and protective factors for pain, such as post-traumatic stress disorder, optimism, perceived organizational support, and job strain. Further, we discuss the potential adverse impact of pain on organizational outcomes, the rise of POM in military personnel, and risk factors for POM in civilian and military populations. Lastly, we propose potential organizational interventions to mitigate pain and provide the future directions for work, stress, and pain research.

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Occupational Stress and Well-Being in Military Contexts
Type: Book
ISBN: 978-1-78756-184-7

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Book part
Publication date: 16 December 2016

Mary E. Brenner and Maryam Kia-Keating

Given the backdrop of a global influx of refugees and high numbers of youth under the age of 18 among counts of forcibly displaced persons, this chapter examines the…

Abstract

Given the backdrop of a global influx of refugees and high numbers of youth under the age of 18 among counts of forcibly displaced persons, this chapter examines the literature on educational experiences among resettled refugees in Western countries. Young refugees typically face a complex set of unique challenges and adversities including disruptions in their schooling, displacement, exposure to potentially traumatic events, and resettlement stressors. Youth and parent interactions with schools are influenced by linguistic and cultural differences, which can make it difficult to communicate and advocate for young refugees' educational needs. The chapter provides a review of educational literature on resettled refugee youth. We use a socioecological framework and offer a protective and promotive lens, including psychosocial issues, to consider for school-based prevention and intervention programs. The chapter builds upon Pastoor (2015), who advocated a holistic approach with refugee students in school-based settings.

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Annual Review of Comparative and International Education 2016
Type: Book
ISBN: 978-1-78635-528-7

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Article
Publication date: 21 February 2020

Helen S. Du, Xiaobo Ke and Christian Wagner

This research draws on goal framing theory and gamification affordance to understand how gamification design encourages users' continuous usage of information systems (IS…

Abstract

Purpose

This research draws on goal framing theory and gamification affordance to understand how gamification design encourages users' continuous usage of information systems (IS) to perform proenvironmental behaviors.

Design/methodology/approach

Survey data (N = 307) were collected from users of a gamified IS designed for environmental protection. The research model was examined with structural equation modeling.

Findings

Satisfying users' demand on green effectiveness, enjoyment, and social gain directly/indirectly predicts users' intention to continue to utilize the gamified IS for proenvironmental behaviors. Moreover, gamification affordance of autonomy support, visibility of achievement, competition, and interactivity influences the satisfaction of the users' relevant demands.

Originality/value

This research contributes to the IS research for environmental sustainability at the individual level. Specifically, this research extends the understanding of users' decision-making on continuance and the role of gamification design in the context of gamified IS developed for environmental conservation.

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Industrial Management & Data Systems, vol. 120 no. 4
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 26 January 2021

Ting-Peng Liang, Lionel Robert, Suprateek Sarker, Christy M.K. Cheung, Christian Matt, Manuel Trenz and Ofir Turel

This paper reports the panel discussion on the topic of artificial intelligence (AI) and robots in our lives. This discussion was held at the Digitization of the…

Abstract

Purpose

This paper reports the panel discussion on the topic of artificial intelligence (AI) and robots in our lives. This discussion was held at the Digitization of the Individual (DOTI) workshop at the International Conference on Information Systems in 2019. Three scholars (in alphabetical order: Ting-Peng Liang, Lionel Robert and Suprateek Sarker) who have done AI- and robot-related research (to varying degrees) were invited to participate in the panel discussion. The panel was moderated by Manuel Trenz.

Design/methodology/approach

This paper introduces the topic, chronicles the responses of the three panelists to the questions the workshop chairs posed and summarizes their responses, such that readers can have an overview of research on AI and robots in individuals' lives and insights about future research directions.

Findings

The panelists discussed four questions with regard to their research experiences on AI- and robot-related topics. They expressed their viewpoints on the underlying nature, potential and effects of AI in work and personal life domains. They also commented on the ethical dilemmas for research and practice and provided their outlook for future research in these emerging fields.

Originality/value

This paper aggregates the panelists' viewpoints, as expressed at the DOTI workshop. Crucial ethical and theoretical issues related to AI and robots in both work and personal life domains are addressed. Promising research directions to these cutting-edge research fields are also proposed.

Details

Internet Research, vol. 31 no. 1
Type: Research Article
ISSN: 1066-2243

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Book part
Publication date: 6 November 2015

Patricio Rojas

There has been much debate in the literature regarding whether political pressures are beneficial or detrimental to public agencies’ performance and outcomes. This chapter…

Abstract

Purpose

There has been much debate in the literature regarding whether political pressures are beneficial or detrimental to public agencies’ performance and outcomes. This chapter explores under what conditions, if any, do political pressures have any positive effects.

Methodology/approach

A survey methodology and multivariate regression models are applied to assess the relationship between political pressures and public agencies’ performance and outcomes, using data from South-America and Europe. The theoretical scope is developed drawing from the public sector, management control, and goal-setting literatures.

Findings

The effects of political pressures on public agencies’ performance and public officers’ job satisfaction are moderated by technical certainty. At low levels of technical certainty political pressures have negative effects while at high levels they have positive effects.

Research limitations/implications

All limitations of survey research apply.

Practical implications

Governments, public officers, and politicians should take into account the dynamics described in this study so as to limit the negative effects of political pressures and take advantage of the positive ones.

Originality/value

This is the first study to suggest that the effects of political pressures on public agencies vary depending on the nature of the task public agencies perform. The results reported here bring a new perspective to the literature, helping to clarify prior conflicting results. In addition, the fact that results are consistent for South American and European public agencies suggests that these findings might be generalizable across cultural boundaries.

Details

Contingency, Behavioural and Evolutionary Perspectives on Public and Nonprofit Governance
Type: Book
ISBN: 978-1-78560-429-4

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