We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and…
We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and professionalism topics followed by individual testing do not alter student-reported beliefs. However, when the same students process and report their beliefs about earnings management practices in a group setting, the results are different from their initially reported individual beliefs. These statistically significant results suggest that a group dynamic that involves students in the learning process, may be effective in influencing the ethical judgments and perceptions of our future business professionals.
Since individual and/or sectional interests are embedded in organisational relations, the meaning and significance of manpower plans will depend very much on the political…
Since individual and/or sectional interests are embedded in organisational relations, the meaning and significance of manpower plans will depend very much on the political and career systems of which they are both a condition and a consequence. Manpower planning can never be seen simply as a technical solution to practical problems for insofar as it reflects and reinforces power‐knowledge practices within organisations, it is as much part of the problem as of the solution. The post‐Griffith climate of industrial management in the NHS is leading to the imposition of an artificial consensus through bureaucratic and technicist means, rather than identifying and developing new ways to mobilise the creative collective power of the majority, who at present remain peripheral to, and disinterested in, their organisation.
The purpose of this paper is to present a conceptual framework based on an understanding of the principles of popular mobile-enabled games, indicating how organisations in…
The purpose of this paper is to present a conceptual framework based on an understanding of the principles of popular mobile-enabled games, indicating how organisations in the tourism sector could meet the needs of Millennials and Generation Z through engaging with the existing gamified location-based practice of geocaching as an information and communication technology enabled gamified enhancement to the destination experience.
As a primarily conceptual paper, the authors take an inductive qualitative approach to theory building based on the understanding of an existing practice (geocaching) that is undertaken among a community of practitioners (geocachers), which results in the presentation of a conceptual framework, which is the theory itself that the authors have constructed from the understanding of what is going on and which principles can then be applied across other tourism practices.
Findings indicate that through engaging with geocaching, smaller entrepreneurial businesses even in non-urban destinations that fall outside of the remit of smart city developments, and in tourism destinations on the less technologically enabled or resource-rich side of the digital divide, can reap the benefits associated with employing the principles and practices associated with smart tourism to meet the needs of this new generation of tourism consumers who seek richer digital and often gamified tourism experiences.
This paper fills a gap in the literature regarding the way many different types of tourism destinations could meet the needs of Millennials and Generation Z tourists.
Globalization has created conditions in which business has become increasingly global. The combined effect of global business, intense competition, weakening of labor…
Globalization has created conditions in which business has become increasingly global. The combined effect of global business, intense competition, weakening of labor unions, and the inability of national governments to control the negative effects of globalization has created immense difficulties in the formulation and implementation of global labor standards. This research takes an ancient industry with a long tradition of international features and regulations, that is, the maritime industry, as a case study to understand the dynamics associated with the regulation of a global industry. The study argues that J. R. Commons' works at the turn of the century not only give us excellent insights into the creation of global markets and the need for global labor rights protection but also provide us with a solution, that is, the creation of an “authoritative commission.” Finally, the study suggests that there is a need to enhance the role of ILO as a global “commission” to regulate the industry. Presently, the ILO does not have the essential features for becoming such a commission. Therefore, ILO should develop three important characteristics: ability to include new emerging actors, decision-making based on consensus and dialogue, and sanction power to implement its standards. Based on the above principles, ILO can work as the center of a global regulatory regime in the maritime industry. Through its power of sanction, it will implement its standards mainly through states. But, at the same time, it will network with unions and NGOs and all other important actors in the industry at local, national, and global levels to detect and eradicate substandard shipping.
Purpose – The purpose of this chapter is to highlight the gradual release of responsibility (GRR) model as an instructional framework for enacting culturally relevant…
Purpose – The purpose of this chapter is to highlight the gradual release of responsibility (GRR) model as an instructional framework for enacting culturally relevant literacy pedagogy in K-8 classrooms.
Approach – First, the authors frame a discussion on culturally relevant pedagogy via three central tenets and its significance for promoting equity and access in literacy education. Next, culturally relevant pedagogy is linked with the GRR model. Finally, authentic literacy practices that help bridge culturally relevant learning throughout the segments of the GRR model are delineated.
Findings – The authors believe that GRR models infused with culturally relevant pedagogical practices make literacy learning more equitable and accessible to students of Color. Toward that end, the authors provide multiple research-based instructional strategies that illustrate how the GRR model can incorporate culturally relevant pedagogical practices. These practical examples serve as models for the ways in which teachers can connect with students’ cultural backgrounds and understandings while expanding their literacy learning.
Practical implications – By demonstrating how K-8 teachers scaffold and promote literacy learning in ways that leverage diverse students’ cultural experiences, the authors aim to help teachers sustain students’ cultural identities and nurture their socio-critical consciousness.