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Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

The purpose of this paper is to compare two brand posts with the different content created by a celebrity (emotional content vs rational content) on Instagram and their effects on users’ willingness to use offline word of mouth (WOM) and electronic WOM (eWOM). The research model also consists of product involvement as the moderator.

Based on the results of the pretest stages, the study included two stimuli, and respondents were presented with two different brand posts (i.e. two manipulated pictures and texts on the Instagram frame). A two-group comparison (positive emotional brand post vs negative rational brand post) between-subjects experiment (n = 214) was conducted.

The results indicate that WOM and eWOM are more affected by a celebrity’s emotional brand post than a celebrity’s rational brand post. Furthermore, both types of WOM are more affected through high product involvement enhanced by a celebrity’s rational brand post than through high product involvement boosted by a celebrity’s emotional brand post.

Managerial implications for social media marketing and Instagram celebrity-based branding are provided. Practical implications are also provided in the form of evidence of how the impacts of two different brand posts on positive offline WOM and eWOM are affected differently through the moderation of product involvement.

The research argues for theoretical implications for the marketing literature on celebrity endorsements. The study also tests one moderating effect on the relationship between brand post content and WOM and eWOM.

El propósito de este trabajo es comparar dos posts de marcas con diferente contenido creado por una celebridad (contenido emocional vs. contenido racional) en Instagram y sus efectos en la disposición de los usuarios a utilizar WOM y eWOM. El modelo de investigación también incluye la implicación del producto como moderador.

Sobre la base de los resultados de las etapas de prueba previa, el estudio incluyó dos estímulos, y a los encuestados se les presentaron dos publicaciones de marca diferentes (es decir, dos imágenes y textos manipulados en el marco de Instagram). Se realizó un experimento entre sujetos (n = 214) de comparación de dos grupos (post de marca emocional positivo frente a post de marca racional negativo).

Los resultados indican que el WOM y el eWOM se ven más afectados por el post emocional de la marca de un famoso que por el post racional de la marca de un famoso. Además, ambos tipos de boca a boca se ven más afectados por la alta implicación del producto potenciada por el post racional de la marca de un famoso que por la alta implicación del producto potenciada por el post emocional de la marca de un famoso.

se ofrecen implicaciones de gestión para el marketing en las redes sociales y el branding basado en los famosos de Instagram. Las implicaciones prácticas también se proporcionan en forma de evidencia de cómo los impactos de dos publicaciones de marca diferentes en el WOM positivo y el eWOM se ven afectados de manera diferente a través de la moderación de la implicación con el producto.

La investigación aporta implicaciones teóricas para la literatura de marketing sobre el patrocinio de los famosos. El estudio también prueba un efecto moderador en la relación entre el contenido de los posts de marca y el WOM y el eWOM.

本文旨在比较Instagram上两个由名人创作的不同内容的品牌帖子（感性内容Vs.理性内容）, 以及其对用户使用线下口碑（WOM）和电子口碑（eWOM）意愿的影响。该研究模型还包括产品涉入作为调节变量。

研究包括两个刺激物, 受访者被呈现两个不同的品牌帖子(即Instagram框架上的两个被操纵的图片和文字)。进行了两组比较(积极感性品牌帖子vs. 消极理性品牌帖子) 的主体间实验 (n = 214) 。

结果表明, 与名人的理性品牌帖子相比, WOM和eWOM受名人感性品牌帖子的影响更大。此外, 这两种类型的口碑通过名人的理性品牌帖子所增强的高产品涉入度比通过名人的感性品牌帖子所增强的高产品涉入度受到的影响更大。

提供了对社交媒体营销和Instagram名人品牌的管理意义。研究还提供了实际意义, 证明了两种不同的品牌帖子对积极的WOM和eWOM的影响是如何通过产品涉入度的调节而不同的。

该研究论证了名人代言的营销文献的理论意义。该研究还检验了品牌帖子内容与WOM和eWOM之间关系的调节效应。

This practice-oriented article aims to describe the origins of the Learning Labs PD model and theory behind it, explains what it involves in social studies and illustrates this model by sharing examples from one PD session focused on facilitating inquiries into justice via Hammurabi's Code and Black Founders with seventh and eighth graders.

As the authors developed Learning Labs for Social Studies (LLSS), they used a Design-Based Research approach to study and iterate such that the model is supportive of teachers' and students' learning (e.g. Jennings et al., 2022). In this practice-oriented article, the authors offer a conceptual orientation to the model and some of the take-aways relevant to the demands of offering professional development in polarizing times by sharing examples from one PD day.

LLSS PD in combination with curriculum that structures critical inquiry has supported the authors and their teacher-partners by fostering a community of practitioners who work as a collective to reframe content, support one another while teaching in new ways and learn from students. Specifically, the authors have observed teachers (1) approach social studies topics with greater criticality and center Black identity and history as more than oppression, (2) develop instructional practices that create space for students to make sense of the past in the context of their lives in the present and (3) listen to and center students' thinking and knowledge.

This article presents and illustrates Learning Labs for Social Studies for the first time, offering a professional learning model that supports teachers in polarizing times as they work collaboratively to translate theory into practice and to problem-solve challenges that emerge within their school and classroom contexts.

This study aims to present property management challenges that municipalities have encountered regarding a public building with noted building-related symptoms. The study goes on to provide reasons for the failure of attempts to manage the symptoms and discusses the current challenges concerning the process.

A participatory case study was used as the research methodology to identify the current challenges concerning a municipal approach to managing the building-related symptoms in a case-study building. The researchers scrutinised the history of the health symptom management process and attended the project planning meetings focused on the investigation of the condition of the building.

Multiple challenges concerning maintenance and omitted or postponed repair actions, as well as vagueness in the management process were found. In addition to this, it was noted that the complexity of the initial design of the building and vandalism have resulted in challenges for the maintenance and moisture performance of the building structures. According to the study, more orderliness and a more systematic process is needed when managing a municipal property.

The identified property management challenges may be of practical value for the facility managers and the property owners, especially when managing the building-related symptoms and a damaged building.

This study highlights the importance of having an in-depth understanding of condition assessments as well as proper maintenance and timely repairs for the successful management of the building-related symptoms in a municipal building. This is a pilot project in a larger project of management of building refurbishment.

In this chapter, recent research applications in secondary content-area instruction for students with learning or behavioral disabilities are reviewed. Included are research studies in the areas of English, SAT vocabulary, world history, algebra, social studies, and chemistry. Generally, instructional strategies that have included strategy instruction, peer mediation, as well as mnemonics and other verbal elaborations, have been effective in substantially improving learning performance. Implications for practice and future research are discussed.

Rising tuition fees and a growing importance on league tables has meant that university branding is becoming more of a necessity to attract prospective staff, students, and funding. Whilst university websites are an important branding tool, academic institutions are also beginning to exploit social media. Image-based social media services such as Instagram are particularly popular at the moment. It is therefore logical for universities to have a presence on popular image-based social media services such as Instagram. The purpose of this paper is to investigate the online presence of UK universities on Instagram in an initial investigation of use.

This study utilizes webometric data collection, and content analysis methodology.

The results indicate that at the time of data analysis for this investigation (In the Spring of 2015), UK universities had a limited presence on Instagram for general university accounts, with only 51 out of 128 institutions having an account. The most common types of images posted were humanizing (31.0 percent), showcasing (28.8 percent), and orienting (14.3 percent). Orienting images were more likely to receive likes than other image types, and crowdsourcing images were more likely to receive comments.

This paper gives a valuable insight into the image posting practices of UK universities on Instagram. The findings are of value to heads of marketing, online content creators, social media campaign managers, and anyone who is responsible for the marketing, branding, and promoting of a university’s services.

Owing to the increased accessibility of internet and related technologies, more and more individuals across the globe now turn to social media for their daily dose of news rather than traditional news outlets. With the global nature of social media and hardly any checks in place on posting of content, exponential increase in spread of fake news is easy. Businesses propagate fake news to improve their economic standing and influencing consumers and demand, and individuals spread fake news for personal gains like popularity and life goals. The content of fake news is diverse in terms of topics, styles and media platforms, and fake news attempts to distort truth with diverse linguistic styles while simultaneously mocking true news. All these factors together make fake news detection an arduous task. This work tried to check the spread of disinformation on Twitter.

This study carries out fake news detection using user characteristics and tweet textual content as features. For categorizing user characteristics, this study uses the XGBoost algorithm. To classify the tweet text, this study uses various natural language processing techniques to pre-process the tweets and then apply a hybrid convolutional neural network–recurrent neural network (CNN-RNN) and state-of-the-art Bidirectional Encoder Representations from Transformers (BERT) transformer.

This study uses a combination of machine learning and deep learning approaches for fake news detection, namely, XGBoost, hybrid CNN-RNN and BERT. The models have also been evaluated and compared with various baseline models to show that this approach effectively tackles this problem.

This study proposes a novel framework that exploits news content and social contexts to learn useful representations for predicting fake news. This model is based on a transformer architecture, which facilitates representation learning from fake news data and helps detect fake news easily. This study also carries out an investigative study on the relative importance of content and social context features for the task of detecting false news and whether absence of one of these categories of features hampers the effectiveness of the resultant system. This investigation can go a long way in aiding further research on the subject and for fake news detection in the presence of extremely noisy or unusable data.

The purpose of this paper is to get a first approximation of the usefulness of online forums with regard to information seeking and knowledge generation.

This study captures the characteristics of knowledge generation by examining the pragmatics and types of information needs of posted questions and by investigating knowledge related characteristics of discussion posts as well as the success of communication. Three online forums were examined. The data set consists of 55 threads, containing 533 posts which were categorized manually by two researchers.

Results show that questioners often ask for personal estimations. Information needs often aim for actionable insights or uncertainty reduction. With regard to answers, factual information is the dominant content type and has the highest knowledge value as it is the strongest predictor with regard to the generation of new knowledge. Opinions are also relevant, but in a rather subsequent and complementary way. Emotional aspects are scarcely observed. Overall, results indicate that knowledge creation predominantly follows a socio-cultural paradigm of knowledge exchange.

Although the investigation captures important aspects of knowledge building processes, the measurement of the forums’ knowledge value is still rather limited. Success is only partly measurable with the current scheme. The central coding category “new topical knowledge” is only of nominal value and therefore not able to compare different kinds of knowledge gains in the course of discussion.

The investigation reaches out beyond studies that do not consider that the role and relevance of posts is dependent on the state of the discussion. Furthermore, the paper integrates two perspectives of knowledge value: the success of the questioner with regard to the expressed information need and the knowledge building value for communicants and readers.

Drawing on insights from social influence theory, the MAIN model of digital media affordances and the literature on the attention economy, this study aims to investigate how social media influencers’ community and content strategy contribute to follower engagement behavior in the presence of competition.

This study used a web-scraped data set of Instagram influencers. It measured community strategy using influencers’ number of followers, number of following and breadth of interest; content strategy using modality type and number of posts; competition using number of influencers operating in the same primary domain of interest; and follower engagement behavior using number of likes and comments. A negative binomial regression model was estimated to test the proposed hypotheses.

The findings reveal that elements of influencers’ community and content strategies, such as number of followers, modality type and number of posts, influence follower engagement behavior. Similarly, competition significantly influences follower engagement behavior both independently and by interacting with influencers’ community and content strategy.

The findings offer insight for brands to identify suitable influencers for partnerships. For instance, brands can judge influencers’ suitability for partnership based on how many followers they have, how many posts they share and how many competitors they have. Further, the findings offer insight for influencers on how they can drive follower engagement behavior by managing their social media community and content.

This study develops an integrated model of factors that determine follower engagement behavior for social media influencers. The findings emphasize influencers’ strategy as the primary driver of follower engagement behavior. Extant studies focus on followers’ motivation and perception to explain follower engagement behavior while the role of influencers’ strategy is underplayed.