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Open Access
Article
Publication date: 3 November 2023

Donna Marshall, Jakob Rehme, Aideen O'Dochartaigh, Stephen Kelly, Roshan Boojihawon and Daniel Chicksand

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of…

Abstract

Purpose

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

Design/methodology/approach

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

Findings

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Research limitations/implications

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Practical implications

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

Originality/value

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 13 December 2023

Donna Y. Ford, James L. Moore and Ezekiel Peebles

This chapter focuses on two aspects of the achievement gap – underachievement and low achievement among Black males in urban school contexts. More specifically, the authors…

Abstract

This chapter focuses on two aspects of the achievement gap – underachievement and low achievement among Black males in urban school contexts. More specifically, the authors explain several problems/issues confronting Black male students in P-12 gifted and talented, advanced placement, and special education programs, along with the school-to-prison pipeline – inequitable discipline in the form of suspensions and expulsions. We parse underrepresentation and overrepresentation for this student group. A central part of this discussion is grounded in the achievement gap literature on Black students in general with implications for Black males in particular. Another fundamental aspect of this discussion is the need for educators to adopt an anti-racist (social justice or civil rights) and cultural competence approach to their work, which means being equity-based and culturally responsive in philosophy and action. Suggestions for closing the achievement gap and otherwise improving the achievement of Black males are provided for educators. We also compel educators to go beyond talking about equity by setting quantifiable equity goals for minimum and maximum percentages (and numbers).

Details

Black Males in Secondary and Postsecondary Education
Type: Book
ISBN: 978-1-80455-578-1

Keywords

Article
Publication date: 12 April 2024

Kelly Chandler-Olcott, Sharon Dotger, Heather E. Waymouth, Keith Newvine, Kathleen A. Hinchman, Molly C. Lahr, Michael T. Crosby and Janine Nieroda

This study reports on changes made within the study, plan, teach and reflect steps of lesson study with pre-service teachers who were learning to teach within a disciplinary…

Abstract

Purpose

This study reports on changes made within the study, plan, teach and reflect steps of lesson study with pre-service teachers who were learning to teach within a disciplinary literacy course.

Design/methodology/approach

Using methods associated with formative experiments and design-based research, this study gathered data over four iterations of the disciplinary literacy course. Data included the course materials, pre-service teachers’ written work, observational notes from research lessons, transcripts of post-lesson discussions and teacher-educators’ analysis sessions and pre-service teachers’ post-program interviews. Data were analyzed within and across iterations.

Findings

Initial adjustments to the lesson study process focused on the reflect step, as we learned to better scaffold pre-service teachers sharing of observational data from research lessons. Later adjustments occurred in the study and plan steps, as we refined the design of four-day lesson sequences that better supported pre-service teachers’ attention to disciplinary literacy while providing room for their instructional mentors to provide specific team-based feedback. Adjustments to the teach step included reteaching and more explicit attention to literacy objectives.

Originality/value

This paper contributes to the literature by explicitly applying formative experiment and design-based research methods to the implementation of lesson study with pre-service teachers. Furthermore, it contributes examples of lesson study within a disciplinary literacy context, expanding the examples of lesson study’s applicability across content areas.

Details

International Journal for Lesson & Learning Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-8253

Keywords

Article
Publication date: 9 June 2023

Paula Hearn Moore, Ben Le and Donna L. Paul

This paper examines how manufacturing firms impacted by the nitrogen oxides (NOx) Budget Trading Program (NBP) strategically managed working capital to release funds for increased…

Abstract

Purpose

This paper examines how manufacturing firms impacted by the nitrogen oxides (NOx) Budget Trading Program (NBP) strategically managed working capital to release funds for increased costs and mitigate the negative impact on firm performance.

Design/methodology/approach

The study uses a panel data set including 11,302 manufacturing firm-year observations listed on the US exchanges during the period 2000–2008. The authors use Tobin's Q to proxy for firm performance, and cash holding, cash conversion cycle (CCC), days sales outstanding (DSO), days sales inventory (DSI) and days payable outstanding (DPO) for working capital management (WCM). The empirical analysis is conducted using both ordinary least squares (OLS) and propensity score matching (PSM) regressions.

Findings

The authors find that firms respond to the higher utility costs imposed by the NBP by decreasing CCC, DSO and DSI. This active WCM response partially mitigated the impact of increased compliance costs on performance for firms affected by the NBP. Results are robust in PSM regressions.

Research limitations/implications

Climate change is a global issue that has attracted increasing attention in recent years. This study shows how firms can adjust short-term financing strategies to address the costs of compliance with climate change regulation.

Originality/value

The paper contributes to the emerging literature on corporate finance and climate policy actions. The authors use the unique experimental setting of the NBP to examine the regulatory impact on corporate financial management. The authors demonstrate how firms used active WCM to mitigate the negative performance impact of regulatory compliance with the NBP, providing novel insight on the implication of compliance with climate change legislation.

Details

International Journal of Managerial Finance, vol. 20 no. 2
Type: Research Article
ISSN: 1743-9132

Keywords

Content available
Book part
Publication date: 1 December 2023

Gail Anne Mountain

Abstract

Details

Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

Open Access
Article
Publication date: 20 March 2023

Mohamed A. Shahat, Sulaiman M. Al-Balushi and Mohammed Al-Amri

The purpose of the current study is to assess Omani teachers’ performance on tasks related to the stages of engineering design. To achieve this, data from an engineering design…

Abstract

Purpose

The purpose of the current study is to assess Omani teachers’ performance on tasks related to the stages of engineering design. To achieve this, data from an engineering design test was used, and demographic variables that are correlated with this performance were identified.

Design/methodology/approach

This descriptive study employed a cross-sectional design and the collection of quantitative data. A sample of preservice science teachers from Sultan Qaboos University (SQU) (n = 70) participated in this study.

Findings

Findings showed low and moderate levels of proficiency related to the stages of engineering design. Differences between males and females in terms of performance on engineering design tasks were found, with females scoring higher overall on the assessment. Biology preservice teachers scored higher than teachers from the other two majors (physics and chemistry) in two subscales. There were also differences between teachers studying in the Bachelor of Science (BSc) program and the teacher qualification diploma (TQD) program.

Originality/value

This study provides an overview, in an Arab setting, of preservice science teachers’ proficiency with engineering design process (EDP) tasks. It is hoped that the results may lead to improved instruction in science teacher training programs in similar contexts. Additionally, this research demonstrates how EDP competency relates to preservice teacher gender, major and preparation program. Findings from this study will contribute to the growing body of research investigating the strengths and shortcomings of teacher education programs in relation to science, technology, engineering and mathematics (STEM) education.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 26 October 2023

Valentina Carraro

Mapping and Geographic Information Systems (GIS) are widely used in disaster research and practice. While, in some cases, these practices incorporate methods inspired by critical…

Abstract

Purpose

Mapping and Geographic Information Systems (GIS) are widely used in disaster research and practice. While, in some cases, these practices incorporate methods inspired by critical cartography and critical GIS, they rarely engage with the theoretical discussions that animate those fields.

Design/methodology/approach

In this commentary, the author considers three such discussions, and draws out their relevance for disaster studies: the turn towards processual cartographies, political economy analysis of datafication and calls for theorising computing of and from the South.

Findings

The review highlights how these discussions can contribute to the work of scholars engaged in mapping for disaster risk management and research. First, it can counter the taken-for-granted nature of disaster-related maps, and encourage debate about how such maps are produced, used and circulated. Second, it can foster a reflexive attitude towards the urge to quantify and map disasters. Third, it can help to rethink the role of digital technologies with respect to ongoing conversations on the need to decolonise disaster studies.

Originality/value

The paper aims to familiarise disaster studies scholars with literature that has received relatively little attention in this field and, by doing so, contribute to a repoliticisation of disaster-related maps.

Details

Disaster Prevention and Management: An International Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0965-3562

Keywords

Abstract

Details

The Significance of Chinatown Development to a Multicultural America: An Exploration of the Houston Chinatowns
Type: Book
ISBN: 978-1-80455-377-0

Open Access
Article
Publication date: 2 August 2023

Massimiliano Agovino, Michele Bevilacqua and Massimiliano Cerciello

While the economic literature mostly tackled discrimination looking at labour costs, this work focuses on its relation to labour productivity, arguing that discrimination may…

Abstract

Purpose

While the economic literature mostly tackled discrimination looking at labour costs, this work focuses on its relation to labour productivity, arguing that discrimination may worsen the performance of female employees. In this view, it represents a source of allocative inefficiency, which contributes to reducing output.

Design/methodology/approach

Female discrimination is both a social and an economic problem. In social terms, consolidated gender stereotypes impose constraints on women’s behaviour, worsening their overall well-being. In economic terms, women face generally worse labour market conditions. Using long-run Italian data spanning from 1861 to 2009, the authors propose a novel measure of female discrimination based on the observed frequency of discriminating epithets. Following social capital theory, the authors distinguish between structural and voluntary discrimination, and use Data Envelopment Analysis for time series data to assess the extent of inefficiency that each component of discrimination induces in the production process.

Findings

The results draw the trajectory of female discrimination in Italy and provide evidence in favour of the idea that female discrimination reduces productive efficiency. In particular, the structural component of female discrimination, although less sizeable than the voluntary component, plays a major role, especially in recent years, where more stringent beauty standards fuel looks-based discrimination.

Originality/value

The contribution of this work is twofold. First, based on contributions from social sciences different from economics, it proposes a novel theoretical framework that explores the effect of discriminatory language on labour productivity. Second, it introduces a novel and direct measure of female discrimination at the country level, based on the bidirectional link between language and culture. The indicator is easily understood by policymakers and may be used to evaluate the effectiveness of anti-discrimination policies.

Details

International Journal of Manpower, vol. 44 no. 9
Type: Research Article
ISSN: 0143-7720

Keywords

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