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Book part
Publication date: 27 June 2008

Sharon Bruns, Diana Falsetta and Timothy J. Rupert

In this chapter, we present a series of exercises designed to help students integrate their understanding of tax and financial accounting. The exercises describe a small…

Abstract

In this chapter, we present a series of exercises designed to help students integrate their understanding of tax and financial accounting. The exercises describe a small business, Nuñez Security Services, Inc., that has chosen to operate as a corporation. These exercises can be used separately or together, and require identification of items that will result in either permanent or temporary differences in financial and tax reporting. The exercises also help students develop an understanding of the implications of these differences on the calculation of tax expense for financial reporting purposes and the calculation of taxable income for tax reporting.

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Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

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Article
Publication date: 1 October 1999

Mark C. Anderson

Reviews previous research on the timing of employee stock option exercise decisions and share price performance before and after insider trading. Analyses the 1992‐1993…

Abstract

Reviews previous research on the timing of employee stock option exercise decisions and share price performance before and after insider trading. Analyses the 1992‐1993 exercise behaviour of top executives at 65 large US firms using the Black‐Scholes (1973) value (less anticipated dividends) as a benchmark to compare with the intrinsic value (market price minus exercise price) at the date of exercise. Finds options are exercised when the two values are roughly equal, i.e. that executives’ decisions are not risk‐averse or biased by private information. Also shows a tendency for the subsequent change in share prices to be lower when the intrinsic value is less than the Black‐Scholes value at the time of exercise. Considers consistency with other research and the implications of the findings.

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Managerial Finance, vol. 25 no. 10
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 9 April 2018

Pamela Guggina

An area of workplace well-being, and thus performance, which is now being recognized more widely is the mental health of employees. Research today demonstrates that…

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Abstract

Purpose

An area of workplace well-being, and thus performance, which is now being recognized more widely is the mental health of employees. Research today demonstrates that exercise is good for the body and dramatically affects the brain. While it is widely accepted that regular exercise can promote weight loss, lower blood pressure and decrease the risks of diabetes, heart disease and certain cancers, it is also becoming clear that exercise can improve mood, coping skills and even treat clinical depression and anxiety. These findings further support the upward trend of companies offering a wider range of health benefits to their employees.

Design/methodology/approach

One example of the combined research, Rethorst et al., published a large meta-analysis exploring the interaction between physical activity and depression. They examined 58 randomized trails and found that participants in the studies who had been randomized to use exercise as a treatment for depression had significantly lower depression scores than participants who had been randomized to the non-exercise or “control” group. Both clinically depressed and non-clinically depressed individuals reported lower depression scores if they participated in the exercise group.

Findings

Exercise can be as effective as medication in treating depression. Regular exercise can decrease the symptoms of clinical anxiety. Employers who incentivize physical activity can dramatically lower healthcare costs. Benefits packages which promote physical activity can increase productivity and decrease absenteeism.

Originality/value

There will always be people with an illness which requires medication, but there appears to be a group that will benefit greatly from getting out and moving with regular exercise. The hope is that physicians with patients who have symptoms of depression and anxiety will encourage their patients to get some exercise to see if it helps. This can be something that is done alone or as an adjunct to talk therapy and/or pharmacologic treatment. Exercise is not likely to change the circumstances that make life challenging, but it can help all humans cope better with these challenges.

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Strategic HR Review, vol. 17 no. 2
Type: Research Article
ISSN: 1475-4398

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Article
Publication date: 1 May 1999

Christopher F. Payne

This article highlights the value of close co‐ operation and understanding between those inthe public, private and voluntary sectors who have the responsibility for…

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4064

Abstract

This article highlights the value of close co‐ operation and understanding between those inthe public, private and voluntary sectors who have the responsibility for planning and responding to major incidents. Multi‐agency response and co‐operation can be improved through joint planning and exercises which serve to validate plans, enable staff to familiarise themselves with the arrangements and assist in training. The whole plan or just part of it may be exercised according to need, and may involve participation by one or more agencies. It has to be decided who needs to be exercised and which type of exercise is appropriate, for example paper feed, table‐top, communications‐simulated or live. When staging exercise, it is important to plan, conduct and supervise them in a way which will ensure maximum benefit to all participants, enhance response safely and enable weaknesses in the plans to be revealed and corrected.

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Disaster Prevention and Management: An International Journal, vol. 8 no. 2
Type: Research Article
ISSN: 0965-3562

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Expert briefing
Publication date: 22 June 2015

The exercise was described by NATO as a "show of force", while the Dutch foreign minister referred to it as "a warning" to Russian President Vladimir Putin. Multinational…

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Article
Publication date: 15 June 2021

Ajantha Sisira Kumara and Vilani Sachitra

The World Health Organization issued its global action plan on physical activities 2018–2030, emphasizing the importance of context-specific evidence on the subject…

Abstract

Purpose

The World Health Organization issued its global action plan on physical activities 2018–2030, emphasizing the importance of context-specific evidence on the subject. Accordingly, this study aims to provide unique and important policy insights on trends and drivers of participation in physical exercises by academic community in Sri Lankan universities.

Design/methodology/approach

For this purpose, we collected cross-sectional data (n = 456) in 2020 using a survey, and first, estimated a double-hurdle model to uncover covariates influencing likelihood and intensity of physical exercises overall. Second, count-data models are estimated to capture regularity of key exercises.

Findings

The results reveal that about 50% of members do not participate in any general physical exercise. Older members (marginal effect (ME) = 3.764, p < 0.01), non-Buddhists (ME = 54.889, p < 0.01) and alcohol consumers (ME = 32.178, p < 0.05) exhibit a higher intensity of participating in exercises overall. The intensity is lower for rural members (ME = −63.807, p < 0.01) and those with health insurance covers (ME = −31.447, p < 0.05). Individuals diagnosed for chronic illnesses show a higher likelihood of exercising but, their time devotion is limited. The number of children the academic staff members have as parents reduces the likelihood, but for those who choose to exercise have higher time devotion with increased number of children. The covariates play a similar role in determining regularity of key exercises: walking, jogging and exercising on workout machines.

Research limitations/implications

The results imply a need to promote exercising in general and particularly among younger, healthy, insured and female individuals living in rural sector.

Originality/value

The study covers an under-researched professional sub-group in an under-researched developing context, examining both the likelihood and regularity of exercising as both dimensions are equally important for individuals to maintain healthy lives.

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Health Education, vol. 121 no. 5
Type: Research Article
ISSN: 0965-4283

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Book part
Publication date: 7 October 2019

Natalie Tatiana Churyk, Shaokun (Carol) Yu and Brian Rick

This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial…

Abstract

This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model.

Students identify and apply accounting standards to account for stock option plans, stock option modifications, acquired stock option plans, and service and performance conditions that relate to stock option plans. Indirect student feedback suggests that students view the exercise as valuable. Comments include that the exercise reinforces and expands their knowledge of real-world stock compensation plans. Direct assessment data using grading rubrics finds that most students meet instructor expectations.

The exercise enhances critical thinking skills, increases professional research practice, and improves written skills. It introduces students to common real-world events and reinforces their learning related to stock compensation.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

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Book part
Publication date: 3 August 2015

Curtis M. Nicholls and Stacy A. Mastrolia

This exercise should make apparent to introductory accounting students the importance of internal controls both as a deterrent and as an early detector of fraud. We use…

Abstract

Purpose

This exercise should make apparent to introductory accounting students the importance of internal controls both as a deterrent and as an early detector of fraud. We use the fraud triangle (PCAOB, 2010) framework to help students understand and evaluate this fraud. We believe completing this exercise will give students a better understanding of fraud in general, the fraud triangle, and internal controls and their use in preventing and detecting fraud.

Methodology/approach

This exercise presents an actual embezzlement committed by a long-tenured employee of a local not-for-profit organization. Each component of the exercise contains a series of questions to facilitate classroom discussion.

Findings

Student surveys confirm that students learn about detecting and preventing fraud. Students also indicate that they find the not-for-profit setting interesting and would use the principles in the exercise if they become affiliated with a not-for-profit organization.

Originality/value

To our knowledge, this is the first fraud exercise directed at educating students in introductory and survey courses in accounting where students likely have only a minimal understanding of accounting and internal controls.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78441-646-1

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Book part
Publication date: 8 July 2010

D. Kip Holderness and James E. Hunton

This study relies on the theory of planned behavior (Ajzen, 1985) to examine the antecedents of regular exercise in the audit profession; in addition, the research model…

Abstract

This study relies on the theory of planned behavior (Ajzen, 1985) to examine the antecedents of regular exercise in the audit profession; in addition, the research model tested herein includes two key consequences of exercise: physical healthiness and subjective vitality (one dimension of psychological healthiness). A total of 490 auditors (154 from a large regional CPA firm and 336 from a Big-4 CPA firm) participated in the survey. The results indicate that the antecedents of exercise, as articulated by the theory of planned behavior (attitudes, social norms, and perceived behavioral control), are significantly and positively related to actual exercise behavior. As a consequence of exercising, the auditors indicated improved physical and psychological healthiness. From a theoretical perspective, this is the first study to our knowledge to test both antecedents and consequences of exercise in a single model. Practically, the results suggest that CPA firms should create a culture where engaging in regular exercise is expected, accepted, and encouraged; additionally, firms should ensure that auditors have the opportunity and means to exercise on a regular basis, particularly when they are on the road working at client sites. Rising health care costs are a concern for all employers and employees. A greater understanding of how to improve the physical and psychological healthiness of employees will benefit individuals, organizations, and societies.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-85724-137-5

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Book part
Publication date: 11 July 2013

Brenda Anderson, Mario J. Maletta and Kimberly Moreno

Most undergraduate and graduate financial accounting exercises follow a “forward based” pedagogical approach where students learn how accounting events (causes) are…

Abstract

Most undergraduate and graduate financial accounting exercises follow a “forward based” pedagogical approach where students learn how accounting events (causes) are captured in the accounting system and appear on the financial statements (effects). While these forward based approaches are necessary and effective ways to teach the fundamentals of accounting, they provide a relatively narrow procedural perspective on how to use such knowledge. The reality is that many students will be required to solve problems where the ultimate goal is to discern the causes of financial statement outcomes. To solve such problems, “backward based” procedural knowledge is required. Research in cognitive psychology indicates students need exposure to problems that require different procedural knowledge to develop the flexible problem solving schemas necessary to address problems with different end goals (Chen & Mo, 2004). We present a series of financial accounting exercises designed to help students develop skills associated with analyzing financial statement outcomes (effects) to determine the causal accounting events. The exercises also provide a comprehensive review of the primary financial accounting topics typically addressed in introductory accounting courses. This allows the exercises to be used as an ongoing end of chapter review problem or as a comprehensive course review exercise.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

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