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The purpose of this paper is threefold: to describe the equity-oriented design of a publicly accessible and openly networked computer-supported collaborative learning (CSCL) initiative that has supported educator discussion about equity topics; to identify design principles for equity-oriented design in open education; and to propose a model for the design of open learning initiatives that are mutually committed to educational equity and educational openness.

This paper draws from design-based research methodology, specifically design narrative and the worked example. The paper is one response to the need for more “designerly work” in the learning sciences, generally, and more specifically in domains such as CSCL.

Four design principles are identified that informed the equity-oriented creation and iteration of the Marginal Syllabus, an open CSCL initiative: leveraging the open web, fostering multi-stakeholder partnerships, working with open content and engaging professional learning as an open practice. This paper also advances the open palimpsests model for equity-oriented design in open education. The model integrates design principles to assist CSCL and open education designers and researchers in creating or iterating projects to be more equity-oriented learning opportunities.

This paper’s design narrative identifies Marginal Syllabus design principles and advances the open palimpsests model for equity-oriented design in open education. The design narrative demonstrates how critical perspectives on the relationship between equity and digital technology can encourage collaboration among diverse project stakeholders, attune to the dynamics of power and agency and respond to the worldly needs of partners and participants.

This paper aims to investigate the effects of country‐of‐manufacture (COM) and country‐of‐design (COD) on industrial brand equity.

A conceptual framework to assess how international buyers evaluate industrial brand equity when confronted with a single cue and multiple cues is proposed. Data for testing the hypotheses are collected through fax, e‐mail, and online surveys of managers from 102 industrial buyers of Taiwanese fasteners. A quantitative study is undertaken of 64 respondents using PLS analysis.

The main finding is that the single‐cue framework produces more statistically significant COM and COD effects on industrial brand equity than does the multiple‐cue framework. The current results confirm previous findings that the country‐of‐origin effects based on single‐cue and multiple‐cue studies produce conflicting and inconclusive results.

These findings underscore the findings that the impacts of COM and COD on industrial brand equity are jointly determined by study characteristics, research designs, and the nature of the dependent variable being investigated.

A clear implication for managers responsible for branding and communicating B2B products in international markets is to continue to create clear awareness of the offering and to provide appropriate imagery for consolidating the reputation of firms in both their internal (product) and external (country‐of‐origin) dimensions.

While country‐of‐origin and consumer products have been widely studied in the literature, the paper examines the effects of COM and COD on industrial brand equity in analyzing the process by which international buyers evaluate brand equity when confronted with a single cue and multiple cues.

This paper aims to examine whether high equity incentives motivate executives to avoid issuing convertible debt and/or to design convertible debt issues as anti-dilutive to earnings-per-share (EPS).

Tests are conducted using the Heckman two-step probit model to control for potential self-selection bias between firms that issue straight debt and those that issue convertible debt. Further, analyses are conducted separately and jointly for the Chief Executive Officer (CEO) and the Chief Financial Officer (CFO) to assess the differential impact of CEOs’ and CFOs’ equity incentives on convertible debt issuance and design decisions.

Firms are more likely to design convertible debt issues as anti-dilutive to EPS when CFOs have high levels of equity incentives, but only when the firm stock price is sensitive to diluted EPS. High CEOs’ equity incentives have limited impact of convertible debt issuance and design decisions.

The main limitation of this study is the generalizability of the findings and implications of this study due to the smaller sample size of convertible debt issues.

Prior research has shown that bonus incentives influence CEOs with disincentive for EPS dilution and motivate them to make anti-dilutive financing decisions. Further, there is evidence that high equity incentives motivate CEOs to manage earnings to boost short-term prices. This study extends prior literature by showing that high equity incentives provide executives with disincentive for EPS dilution and motivate CFOs to design convertible debt issues as anti-dilutive to EPS possibly to avoid reduced stock prices. Further, this study shows that CFOs have greater influence over convertible debt design choices than CEOs do.

To satisfy the demand of initial investor for above-average capital return and the expectation of entrepreneurial management to establish their own business, this paper aims to explore a dynamic equity allocation model in which the shareholding ratio of the technology-based entrepreneurial firm changes with its growth and profit. Based on the dynamic equity allocation model, the authors design a financing structure which not only ensures timely and adequately obtaining the fund but also avoids equity dilution and safeguards the integrity of equity.

The paper selects high-tech companies listed in China as the sample for empirical research to identify the role of stock incentive and uses model deduction to find the equitable quantized benchmark for entrepreneurial management equity allocation. The study uses capital exclusivity as an entry point to perform theoretical analysis and demonstrates how the equity allocation of a technology-based entrepreneurial firm changes dynamically as the presentation speed of entrepreneurial management’s human capital exclusivity accelerates. The paper then constructs a conceptual model to design the financing structure of the technology-based entrepreneurial firm.

The study finds that stock incentive upwardly regulates debt financing and downwardly regulates equity financing. Based on characteristics of technology-based entrepreneurial firms, the paper suggests that the immediate surplus capital increment can signify the increasing presentation speed of human capital exclusivity, and it is proposed as an equitable quantized benchmark for equity allocation to entrepreneurial management. Based on the dynamic equity allocation model, the paper designs an internal equity and external debt financing structure.

The conclusions enrich the theoretical foundation for entrepreneurial management to participate in residual claim and provide practical guidance for equity allocation and financing structure design in the context of mass entrepreneurship and innovation. The paper also sets up a conceptual framework for solving two major issues of the technology-based entrepreneurial firm: timely acquisition of external funding and lasting maintenance of entrepreneurial management stability.

The design narrative details how the authors systematically and concretely adapted the design of afterschool club for children and pre-service teachers to respond to the increasingly explicit racism in US political discourse that fueled Trump’s election and coinciding forms of evading race.

The purpose of this paper is to present a design narrative focused on tensions around evading race in our after-school program for predominantly Latinx children and White pre-service teachers; how the authors re-mediated the material, ideational and relational resources of the program to address the tension; and the effects of our re-mediation on the adaptation of the program and how this shaped pre-service teachers’ engagement with children’s racialized experiences.

Re-mediating the design of ideational, relational, and material resources in the afterschool club allowed the designers to address how racial ideologies of color evasiveness limited opportunities for trust and mutual learning between the predominantly White preservice teachers and Latinx children.

The paper describes how concerns with equity emerged and were addressed in a program in a particular place and time for particular people. It offers a systematic view into the inner-workings of designing for equity and why people’s lived experiences, history and social practices around engaging with processes of racialization and power matter for the design of learning.

The design narrative suggests practical implications including the need to develop coursework and practicum experiences that support pre-service teachers’ and educators’ study of how power, enacted through racial ideologies of color evasiveness and other forms of epistemic violence, frames and materially impacts our interactions with children from non-dominant groups.

Two social implications from the design narrative include the following: the need to deepen the understandings of the past and present, proud and violent, histories of minoritized communities to organize consequential learning; and the need to recruit more students of color into the programs recognizing that it alone is not adequate for enacting educational justice.

As designers working toward equity, the authors must hold lightly onto their designs, be willing to let go of features that no longer serve the goals and develop new approaches that can help them achieve them. The authors must also attend seriously to the critiques offered by our youth-partners so that they can better support their learning and desires for the future.

The purpose of this paper is to examine the relationship of CEO compensation plans and the risk of managerial equity portfolios with the extent of strategic investments in advertising, capital expenditures and research and development (R&D). The elements of compensation are salary, bonuses, options and restricted stock grants. The authors proxy the design of CEO equity portfolios by the price performance sensitivity of the holdings and the portfolio deltas.

The authors use the components of executive compensation and portfolio risk as the dependent variables, regressing these against measures for the level of strategic investment. The authors test for non-linear relationships between the components of CEO compensation and strategic investments. The sample is a broad cross-section from 1992 to 2016.

The authors find strong support for non-linear relationships of capital expenditures and R&D with CEO bonuses, option grants and restricted stock grants. There are very complex relationships between the components of executive compensation and R&D expenditures, but little evidence of a relationship with advertising expenditures. The authors also find strong complex relationships in the design of CEO equity portfolios with advertising and R&D.

Little earlier research has considered advertising, capital expenditures and R&D in a unified framework. Also, testing for non-linear associations provides much greater insight into the relationship between the components of executive compensation and strategic investment. The findings represent a valuable incremental contribution to the executive compensation literature. The results also have normative policy implications for compensation committees’ design of optimal annual CEO compensation packages to incentivize or discourage particular strategic investment behavior.

Based on the background of the restricted stock has gradually replaced stock option and has become the mainstream equity incentive model in China, this paper aims to investigate the which factors affect the choice of equity incentive model, and the impacts of equity incentive model.

The theoretical analysis is based on the game theory between shareholders and top executives. The empirical analysis is based on the detailed data of equity incentives in China’s listed companies from 2006 to 2017; the logit method and least square method are implemented to estimate the regression coefficients and Black–Scholes options pricing model to estimate the value of restricted stock/option granted to the CEO.

This paper documents that enterprises with serious agency problems, high investment risks, high stock price synchronicity and great executive power are significantly and positively related to restricted stock. The main empirical findings still hold after several robust tests. In addition, restricted stock can significantly improve corporate performance when the performance evaluation index is strict and the validity period is long, while for the sample group with loose performance index and short validity period, restricted stock significantly reduces corporate performance.

This paper analyzes the “black box” of equity incentive model selection from the stakeholders’ game perspective by constructing a game theory model to investigate the reasons for the choice of equity incentive model in various situations, which enriches the research in this field. Moreover, this paper finds that restricted stock has both incentive and welfare characteristics, and the rationality of performance appraisal goals is the key factor leading to the difference in incentive effects. Overall, the research indicates that only well-designed equity incentive plans can improve corporate performance, which contributes to regulators and practitioners to form a rational understanding of restricted stock model and provides a reference for their decision-making.

To study a range of options for providing equity finance (equity capital) in social enterprises.

The UK government’s keenness for social enterprises to overcome the sector’s cultural aversion to borrowing and seek finance for their activities and end grant dependency within the sector is discussed. Considers the different motives of ethical investors and the potentially blurred boundary between what constitutes a social enterprise and what constitutes a private enterprise. Reports on how the Community Interest Companies (CICs), which provides the legal format for social enterprises, has adapted its regulations to pave the way for new forms of equity finance for social enterprises.

It is possible to adapt the rights of ownership identified by Jeff Gates (1998) to provide the basis for equity finance for social enterprises through its attention to liquidation rights, income rights, appreciation rights, voting rights, and transfer rights.

Clarifies some of the aspects involved in equity finance to reveal the potential of this type of finance for social enterprises.

To examine the role of three employee‐owner attributes (i.e. the level of employee influence in decision making, the amount of Employee Stock Ownership Plan (ESOP) information given to employee‐owners, and the extent to which the ESOP design provides employee‐owners with equity possession) in predicting variance in managerial perceptions of ESOP firm performance.

Survey responses from management at 61 ESOP firms in the United States are analyzed. Based upon the ESOP literature, “ownership” is conceptualized as a multidimensional construct consisting of rights to influence, information, and equity. This framework is the foundation for several hypotheses linking ownership attributes and firm performance.

Utilizing hierarchical regression analysis, we found that employee influence in operational decisions and information sharing with employee‐owners has a positive impact on managerial perceptions of firm performance. Equity possession appears to be only significant when ESOP information sharing with is low.

This is a cross‐sectional study of management respondents. Future researchers should include employees and managers, gather objective firm performance data, and refine the measures of employee influence, information sharing, and equity possession.

Managers interested in improving the economic performance of ESOP firms should increase opportunities for employee operational influence, as well as developing extensive ESOP communication programs. Policy makers may need to provide stronger guidance to employers regarding employee‐owner equity possession.

This paper furthers our understanding of the role that employee ownership attributes play in ESOP firm effectiveness.

In response to the underexplored need for holistically inclusive makerspaces for learning, we put propose the “SCAFFOLD” framework, which considers equity, inclusion and accessibility in the design of spaces and activities for socioculturally diverse learners.

This paper proposes a universal design (UD) framework that is intersectionally inclusive for learners with diverse needs in makerspaces and maker activities. This paper provides conjecture mapping to put forth theoretical and empirical arguments for the design of holistically inclusive makerspaces that consider gender equity and cultural inclusivity, as well as accessibility for diverse learners with divergent and unique abilities and dis/abilities.

Combining related literature and three existing UD frameworks (i.e. UD, web accessibility and UD for learning) and prior research on equity and inclusivity in making, this paper proposes the integration of eight principles, which leverage individuals’ diverse abilities to become agentic makers: simplicity, collaboration, accessibility, flexibility, fail-safe, object-oriented, linkability and diversity.

Researchers who have implemented conjecture maps (Lee et al., 2018) have found them to be useful for developing theory and learning designs grounded in research and practice. However, it should be noted that design research is iterative and contextual, and conjecture maps are effective in providing visibility and rigor, but are meant to be flexible and responsive to changes in context (Lee et al., 2018; Sandoval, 2014).

This paper provides practical guidelines and principles for researchers, educators, instructional designers and product developers to assess and redesign makerspaces and activities that are intersectionally and universally inclusive, equitable and accessible.