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1 – 10 of 226Fawad Ahmad, Michael Eric Bradbury and Ahsan Habib
This paper examines the influence of different types of political connections and political uncertainty on earnings credibility in Pakistan. Based on discernible differences…
Abstract
Purpose
This paper examines the influence of different types of political connections and political uncertainty on earnings credibility in Pakistan. Based on discernible differences, connected firms are grouped into civil connected and military connected firms.
Design/methodology/approach
The authors provide evidence concerning the earnings credibility incentives of groups of political connected firms and report that their incentives are significantly different. The findings remain robust to alternate methods of earnings credibility.
Findings
The findings evidence that civil (military) connected firms report less (more) credible earnings than the control group. High political uncertainty reduces the credibility of earnings. Results for the interaction of political connections and political uncertainty variables are not significant.
Research limitations/implications
The paper investigates just one aspect of Pakistan's political economy, i.e. credibility of earnings; thus, it requires to be cautious on part of readers and policymakers. To reach a clearer conclusion, earnings credibility should be ex amined in the larger context, i.e. in conjunction with rent extractions, etc. A possible extension of the paper can be to investigate the channels of rent extractions used by the two types of connected firms.
Practical implications
The paper has contribution for policymakers as well as users of general purpose financial reports. The findings indicate that the users of general purpose financial reports should be more careful in the use of financial information during political uncertain periods and also of politically connected firms. Furthermore, policymakers should keep the larger context at the forefront while attempting to strengthen the enforcemnet regime.
Originality/value
This paper adds to extant political connections literature by identifying two types of politically connected firms and report that both groups have divergent financial reporting incentives. Furthermore, political uncertainty reduces the credibility of earnings.
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Karen A. Tarnoff, Kathleen J. Barnes and Eric D. Bostwick
The purpose of this study is to identify signs of unnecessary assurance of learning (AoL) complexity and to provide suggestions for simplifying the AoL processes.
Abstract
Purpose
The purpose of this study is to identify signs of unnecessary assurance of learning (AoL) complexity and to provide suggestions for simplifying the AoL processes.
Design/methodology/approach
While this paper is grounded in the existent AoL literature, the paper also presents several anecdotal observations from the authors’ practical knowledge in designing, leading, maintaining and consulting on AoL systems and processes.
Findings
Based on both a conceptual review of AoL literature and the authors’ own experiences, the authors outline 13 specific symptoms of unnecessary AoL complexity, identify potential underlying causes for each symptom and propose practical solutions that can increase the efficiency and effectiveness of dysfunctional AoL systems and processes.
Research limitations/implications
Although this work is grounded in the existent AoL literature, the present paper presents several anecdotal observations from the authors’ experiences. While the intent is to provide guidance that is actionable, it is understood that variability exists within and across schools and programs. Future research is needed to provide a more formal structure for reviewing AoL complexity, efficiency and effectiveness.
Practical implications
While future research is needed to provide a more formal structure for reviewing AoL complexity, efficiency and effectiveness, the intent of this paper is to provide guidance that is actionable with the understanding that variability exists within and across schools and programs.
Social implications
Society increasingly is demanding accountability from institutions of higher learning, and properly structured AoL programs can provide evidence of institutional effectiveness in preparing students to be productive members of society in their chosen fields of study. Stated succinctly, “although accountability matters, learning still matters most” (Angelo, 1999, n.p.).
Originality/value
Consideration of the 13 symptoms presented here along with other drivers that are unique to each school and program should result in the identification and development of practicable remedies to simplify AoL processes and systems, increase efficiency and effectiveness and improve the documentation of improvements to student learning.
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DorisAnn McGinnis, Jae Young Kim, Ain Grooms, Duhita Mahatmya and Ebonee Johnson
Education policies in the United States reinforce social stratification by prioritizing and normalizing middle-class whiteness in schools (Leonardo, 2007; Picower, 2009). The…
Abstract
Education policies in the United States reinforce social stratification by prioritizing and normalizing middle-class whiteness in schools (Leonardo, 2007; Picower, 2009). The teacher labor market has also become more feminized, making white middle-class women paragons of exemplary educators (Rury, 1989; Tolley & Beadie, 2006). These sociopolitical and historical factors continue to play out in the current U.S. education workforce where 80% teachers are white and 76% of teachers are female (Hussar et al., 2020). Meanwhile, student demographics are shifting with students of color comprising over 50% of the public student population (de Brey et al., 2019). Diversifying the educator pipeline is a well-documented strategy to improve educational outcomes for all students, specifically students of color, and to achieve greater equity and inclusion in public education. However, the retention and promotion of educators of color remains a critical and complex issue.
Thus, looking at the intersection of race and gender in the education workplace, the purpose of this chapter is to highlight the experiences and expertise of women K-12 educators of color to identify best practices for career development. Applying Psychology of Working Theory (PWT) and utilizing modified meta-synthesis methodology, the chapter highlights the experiences of Black, Latinx, Asian American, and Indigenous/Native American women K-12 principals and superintendents to (1) thematize and conceptualize how women of color define their work in education spaces through a PWT lens and (2) understand how PWT themes can illuminate ways to build more diverse and inclusive career pathways for women of color leaders.
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Alexandra Lysova and Kenzie Hanson
Woman's use of violence has been mainly conceptualised through woman's experiences of victimization. However, more recent perspectives emphasise the female agency, responsibility…
Abstract
Woman's use of violence has been mainly conceptualised through woman's experiences of victimization. However, more recent perspectives emphasise the female agency, responsibility and meaning of woman's violence. Listening to the voices of victims of women's abuse is a powerful way of learning about woman's use of violence and its impact on the victims. We conducted focus groups with 41 men from four countries who experienced female-perpetrated abuse. Four major types of abuse were identified: psychological abuse and coercive control followed by physical violence and sexual violence. Psychological abuse ranged from verbal assaults and gaslighting to provoking physical altercations and reporting false accusations. Patterns of control included deliberate isolation, threatening false accusations and financial domination. Men reported that women initiated physical violence for various reasons, including jealousy and rage. Some women used different objects that could seriously hurt, including knife, while others slapped, bit, punched or kicked. Several men reported female-perpetrated sexual abuse. Woman's use of violence in the intimate relationship should be treated seriously. A more gender-inclusive approach to partner abuse is required that can focus on a better prevention of abuse for all victims.
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Atsuko Kawakami, Subi Gandhi, Derek Lehman and Jennie Jacobs Kronenfeld
The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine…
Abstract
Purpose
The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine hesitancy demonstrated by the rural population to increase coverage and to contain the disease spread throughout the United States. This study aimed to explore other factors influencing vaccine hesitancy among rural dwellers besides the geography-related barriers such as poor health care access and individuals having no or suboptimal insurance coverage.
Methodology/Approach
By reviewing existing data and literature about vaccination, health literacy, and behaviors, and prevailing ideologies, we discuss the potential causes of vaccine hesitancy in rural areas that could create barriers for successful public health efforts related to vaccine coverage and provide suggestions to ameliorate the situation.
Findings
Geography-related barriers, health literacy, and preconceived notions are key determinants of adopting healthy behaviors and complying with public health authorities' recommendations among rural individuals during a public-health crisis. We argue that ideology, which is much deeper than preconception or misconception on vaccination, should be incorporated as a key factor to redefine the term “vulnerable populations” in public health research.
Research Limitations/Implications
The limitation of our study is that we have not found an effective way to encourage the populations who hold conservative religious and political ideologies to join the efforts for public health. Even though geography-related barriers may strongly impact the rural dwellers in achieving optimal health, the various forms of ideologies they have toward certain health behaviors cannot be discounted to understand and address vaccine-related disparities in rural areas. There is a need to redefine the term “vulnerable population” particularly as it relates to rural areas in the United States. During large-scale public health disasters, scholars and public health authorities should consider the ideologies of individuals, in addition to other factors such as race/ethnicity, area of residence (rural vs. urban), and socioeconomic factors influencing the existing vulnerabilities and health disparities.
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