Search results

The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100% deduction for eligible property, which also now includes used property. This bonus depreciation will be phased out over a nine-year period. Additionally, the progressive marginal tax rate used for business income has been eliminated and replaced by a flat 21% tax rate, representing a 14% drop in the tax rate on businesses.

Specifically, this case will examine how a change from 50% to 100% bonus depreciation affects purchasing decisions between asset classes, due to the exaggerated impact on the net present value for longer lived assets. In keeping with the evolution of accounting in academia, students will be asked both to solve a realistic problem and to communicate their investment decisions effectively. To prepare students for the assignment, the informational building blocks are presented in modules following Bloom’s taxonomy – culminating in the application of the concepts in a decision-making scenario. The learning method applied in this case has been tested in the classroom, with quantifiable results showing a positive learning outcome. Pre- and post-case assessment questions were administered with significant improvement in students reported understanding across all six measures. Based on these results, this case achieves the dual goals of teaching students how to apply the concept of bonus depreciation to maximize value and how to communicate this information effectively.

Trauma-focussed cognitive-behaviour therapy (TF-CBT) is the most effective treatment for post-traumatic stress disorder (PTSD). Individuals who present with complex PTSD are among the most complex and challenging patients seen by intellectual disability psychology and psychiatry services. The purpose of this paper is to study TF-CBT intervention for people with intellectual disabilities and complex PTSD.

Three groups of adults with intellectual disabilities (ID) presenting with complex PTSD (n=3, n=5 and n=4) were treated using a 12-week manualised intervention adapted from a procedure routinely used in adult mental health services. Participants completed the Impact of Event Scale as adapted for people with intellectual disabilities (IES-ID) before and after the intervention, and interviews conducted to ascertain their experiences of the group were analysed using interpretative phenomenological analysis (IPA).

The ten participants who completed the intervention showed a 27 per cent decrease in median Impact of Event Scale Intellectual Disabilities scores, equivalent to a medium effect size (d=0.50). Five themes were identified from the interviews: being listened to; it is nice to know you are not the only one; being in a group can be stressful; the importance of feeling safe; achieving and maintaining change. Participants also provided constructive feedback to promote improvements to the manual.

A feasibility study followed by methodologically robust clinical trials is now needed to establish the effectiveness of the intervention and its utility in clinical practice.

This small study has confirmed the potential of TF-CBT as an intervention for extremely vulnerable individuals with ID who present with complex PTSD.

The findings indicate that a group intervention is both feasible for and acceptable to adults with ID.

To date, no study has investigated the effectiveness and feasibility of a TF-CBT group intervention for adults with mild ID.

This study is concerned with understanding the nature of police stereotypes and expectations and their potential role in shaping the intergroup dynamics of “hooliganism” involving England fans during the football European Championships in Belgium and Holland (Euro 2000). The paper uses a questionnaire survey of Belgian Gendarmerie officers to explore the extent to which England fans were seen as a dangerous social category who's normative behaviours were likely to be interpreted as a manifestation of hooliganism and therefore as posing a relatively uniform threat to “public order”. In so doing the study provides evidence to support a contention that the Gendarmerie at Euro 2000 held a view of England fans that was consistent with the use of relatively indiscriminate coercive force. The implications of the analysis for understanding the nature of public order policing, its role in shaping “public disorder” in football contexts and the need for interactive and historical studies of crowd events are discussed.

This study evaluates cross-national differences in public beliefs about the causes of health and the role of these beliefs in shaping attitudes regarding health policy.

The study uses data from the 2011 International Social Survey Program, which includes questions on health and health care, asked in 29 countries. Respondents were asked about four specific causes of poor health (i.e., genes, behavior, the environment, and poverty). Respondents were also asked about their attitudes regarding three aspects of health policy: their support for government-provided care, the perceived fairness of income disparities in medical treatment, and their support for providing health care to noncitizens.

The study has three findings. First, the study reveals the global reach of a multicausal view. The four beliefs about the causes of poor health are positively correlated in all countries. However, there is considerable cross-national variation in the average support for specific causes. Although in some countries proximate causes, such as genes, are endorsed more frequently than distal causes, such as poverty, this is by no means a uniform pattern. Support for genetic causes is high, but genetic reductionism is rare. Second, the study reveals that health beliefs are fundamentally political beliefs. The single most important determinant of beliefs about the causes of health is the country in which the respondent resides, exceeding in influence religion, education, and even personal experiences with health and health care. Third, the study reveals that the political connotations of health beliefs vary between countries, especially beliefs regarding genes. In general, those who endorse behavioral arguments favor less government involvement in health care and are more accepting of income disparities in the quality of care. Those who endorse the environment and poverty, meanwhile, tend to support a stronger role of government. Yet, the magnitude of these associations varies and, in the case of genetic arguments, even the direction of the association varies. Genetic arguments are frequently associated with support for a stronger role of government, but genetic arguments also are occasionally associated with support for the exclusion of noncitizens from the health care system.

International survey research is valuable for exploring the scope of patterns revealed in a limited set of countries, but it is difficult to pinpoint the source of cross-national differences.

The study demonstrates the importance of national context in shaping health beliefs, as well as the role of beliefs regarding the causes of health in setting the stage for public receptivity to government-provided care. The study also illustrates the value of thinking about beliefs about genes as reflecting larger projects of biocitizenship, at least in some countries.

The purpose of this research is to identify how managers can apply the results of academic research into the concept of business models for creating and evaluating possible models for their businesses.

A review of the literature is followed by two case studies, from the airline and logistics industries, followed by recommendations based on both.

The findings are that there is relatively weak consensus among academics as to the definition and meaning of a business model and its components, and that the notion of generic business model applies better within rather than between industries, but that the discussion is a very fertile one for developing recommendations for managers.

The managerial implications of the study are that in their planning and strategizing, managers should factor in a proper analysis of the business model they currently use and one that they could use.

The study provides a useful addition to the literature on the practical implications of business models.

Career success such as it is classically modelled and measured is not necessarily representative of the perceptions of blue‐collar workers. Therefore, the goal of the present study is to understand what it means to succeed in blue‐collar occupations. A definition and a measure are useful starting points in explaining the individual's evaluation of success and in analysing the behaviour which results from it.

After a review of literature, in order to develop the theoretical framework for the research, 25 exploratory interviews were conducted with blue‐collar workers in order to obtain their criteria for career success. The results are reported, together with the methodological decisions and a proposed explanatory model.

Success is traditionally described as having an objective and a subjective part. In order to understand the perceptions of blue‐collar workers, it is necessary to recognise that their perceptions are influenced by material, psychological and social aspects.

The definitions developed in this paper could be used to develop employment programmes addressing the expectations of blue‐collar workers, and to attract new employees to this kind of occupation. More generally, with the flattening of organizations, it is necessary to re‐evaluate the concept of success for all workers, and to develop policies that are appropriate to changes in the labour market.

The majority of career studies focus on “white collar” workers. Traditional career theory has developed models which consider that all the employees are guided by the same systems of values (status, power, wages, etc.). Thus, this paper fulfils a need to develop an understanding of career success from the perspective of blue‐collar workers.

The purpose of this paper is to present a review of empirical studies on principal leadership in Singapore. It seeks to provide a general picture of Singapore principals’ leadership qualities, styles, and roles.

This is a systematic review of empirical studies, using a “bounded” approach with a focus on the main findings of the reviewed studies. In all, 36 studies were selected for the interview. The findings of these studies were open coded, synthesized, and clustered into different themes.

The review revealed several qualities, characteristics, styles, and enacted roles of Singapore principals. While there are similarities between Singapore principals and principals elsewhere in the world, the review brought out some features unique to Singapore principals.

This review contributes to the growing literature in comparative research on principals’ leadership and their enacted roles, and concurrently functions as a guide for further research on school leadership in Singapore.

Crowdfunding (CF) has been recognized by media narrations as a disruptive approach to funding social entrepreneurship, although there is a lack of evidence in academic literature about factors capable of supporting social entrepreneurs in developing a successful CF campaign. This chapter aims to improve both academic knowledge and CF practice in those areas that can effectively support social entrepreneurs in managing their campaigns. An empirical analysis of 250 CF campaigns launched by Italian social enterprises was conducted. We focused on three main issues in terms of their effect on the overall level of funding achieved: the social enterprise’s network, the choice of CF platform, and CF campaign design. Our results demonstrate that the social enterprise’s presence on Twitter, the choice of a specific reward-based platform, and active management of the CF campaign have a significant impact on the achievement of the funding goal.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.