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Despite the fact that learning the mechanics or the knowledge of how to prepare the Statement of Cash Flows (SCF) is not highly complex, students continually struggle. This paper summarizes the history along with the importance and value-relevance of the SCF in practice to better inform the classroom.

Specifically, I examine pedagogies, tools, and delivery methods from previous studies and suggest areas for future education-based research studies.

The use of the SCF in practice has persisted over centuries. I explore methods of incorporating the SCF into the classroom, including the implications of McNellis (2015) and Frischmann, Pumphrey, and Santhanakrishnan (2015). I also examine the use of technology in the classroom and online delivery.

Academics and administrators should find this paper helpful as it provides a summary of examples for the classroom, which could lead to continuous curriculum improvement. For many universities, maintenance of program accreditation mandates assessing learning and, therefore, continuous curriculum improvement.

Using a survey method, this study extends prior research by comparing the impact of IT integration on manufacturing financial performance under activity-based costing (ABC) and volume-based costing (VBC). The findings indicate that IT integration is significantly associated with financial performance for plants that have adopted ABC, while this relationship does not hold for plants that have adopted VBC. The findings suggest that the type of costing system can help explain contradictory findings in extant literature regarding the impact of information technology on organization's financial performance.

The U.S. 2009 Tobacco Control Act opened the door for new antismoking policies by giving the Food and Drug Administration broad regulatory authority over the tobacco industry. We develop a behavioral welfare economics approach to conduct cost-benefit analysis of FDA tobacco regulations. We use a simple two-period model to develop expressions for the impact of tobacco control policies on social welfare. Our model includes: nudge and paternalistic regulations; an excise tax on cigarettes; internalities created by period 1 versus period 2 consumption; and externalities from cigarette consumption. Our analytical expressions show that in the presence of uncorrected internalities and externalities, a nudge or a tax to reduce cigarette consumption improves social welfare. In sharp contrast, a paternalistic regulation might either improve or worsen social welfare. Another important result is that the social welfare gains from new policies do not only depend on the size of the internalities and externalities, but also depend on the extent to which current policies already correct the problems. We link our analytical expressions to the graphical approach used in most previous studies and discuss the information needed to complete cost-benefit analysis of tobacco regulations. We use our model as a framework to reexamine the evidence base for strong conclusions about the size of the internalities, which is the key information needed.

Purpose: The public health burden caused by tobacco is heavy among first-generation Chinese immigrant men whose home country has significantly higher smoking rates than the United States. The current study is part of a larger effort to pilot an mHealth tobacco cessation intervention using MMS (graphic) mobile phone technologies to target East Asian immigrant populations. Grounded in the Extended Parallel Process Model (EPPM), our specific aims were to determine what message themes, level of graphic intensity, and types of efficacy information are most appropriate and useful for mHealth interventions targeting this population.

Methodology/Approach: A qualitative study utilizing a series of focus groups (k = 5) was conducted with male adult smokers who were born in China and currently reside in the United States. The primary aim of the focus groups was to solicit reactions to a series of preliminary messages developed by the research team. A secondary aim was to gauge receptivity to the use of MMS as a vehicle for smoking cessation intervention. Participants (n = 32) were recruited from local Chinese communities in a large Mid-Atlantic metropolitan area.

Findings: Opinions about different message strategies were mixed. However, participants tended to rate messages more positively when they focused on the impact of smoking on family and loved ones, particularly children. Messages with fear-arousing images were also perceived to be effective at low frequency of exposure, but there were concerns that they may backfire at high exposure. Awareness of and interest in Quitline were low, and concrete quitting tips were perceived as more effective. Participants reported a preference for receiving messages a few times a week, and an MMS message platform was generally preferred to WeChat (a Chinese social media platform).

Implications: Our results suggest that graphic MMS messaging holds promise as an effective intervention method for this population and that EPPM is an appropriate framework to develop, test, and analyze mHealth intervention messages. While messages that focused primarily on impact on children, health, and specific quitting tips were generally found to be more effective, a mix of different types of messages that address a wide range of issues may be most appropriate for this population.

Originality/Value: This study is the first to explore the utility of graphic text messaging as an intervention method to promote smoking cessation among male Chinese immigrants. Findings from the study provide important insights for future intervention work targeting this underserved population.

Even though trans and nonbinary athletes regularly experience oppression and exclusion in sport, many encounter sport as a site of gendered liberation. Most literature on trans and nonbinary athletes focuses on experiences of oppression; much less examines trans and nonbinary athlete resistance. Centring the voices of trans and nonbinary athletes in sport is essential for attending to the complexity of their experiences in sport. I draw on my own experiences as a nonbinary elite boxer to explore what is at stake in sport and demonstrate how sport can function as a site of joy and resistance for trans and nonbinary athletes. Amid ongoing debates about whether or not it is fair for trans women athletes to compete in sport, Gleaves and Lehrbach (2016) argued that sport does not solely concern who wins but also encompasses the ‘the stories we tell ourselves about ourselves’ in competitive sport. I argue that the stories we tell ourselves about ourselves in competitive sport stay with us for a lifetime. These stories shape how we make sense of ourselves and others. I explore how women, trans, and nonbinary boxers issue a threat to patriarchal cisheteronormative customs in boxing, precisely because we disrupt the assumption that aggression is the male domain and that masculinity equals cisgender maleness. I contribute to the growing body of literature centring trans and nonbinary voices by drawing attention to how trans and nonbinary athletes' experiences of sport are characterized not only by exclusion and oppression but also by joy and resistance.

Purpose – Criminal groups have long been central to explanations of crime and deviance. Yet, challenges in measuring their dynamic and transient nature meant that group-level explanations were often displaced in favor of individual-level ones. This chapter outlines how network methods provide a powerful tool for modeling the dynamic nature of criminal groups.

Approach – The chapter starts by providing a brief introduction to social network analysis, including key concepts and terminology. The chapter then focuses on the types of relational data available to study criminal groups, and how network methods can be used to delineate group boundaries. The chapter concludes by presenting a framework for understanding group dynamics from a network perspective, describing the contributions of network analysis to theories of group processes.

Findings – Network methods have provided meaningful advances to the study of group dynamics, leading scholars to revisit assumptions about the impact of group’ structure on delinquent behavior. Network studies of group dynamics have primarily focused on the cohesion–delinquency link (within-group structure) and the social contagion of conflict (between-group structure), highlighting important opportunities for the intersection of these two inquiries.

Value – Network methods provide a means to revisit and extend theories of crime and delinquency with a focus on social structure. The unique affinity between group dynamics and network methods highlights immense opportunities for expanding the knowledge of collective trajectories.

Retiring from work used to signify the end of paid employment and a transition to focus on life outside the workplace. From this perspective, the work-life interface may have no relevance for the retired. However, recent changes, particularly resulting from the COVID-19 pandemic, suggest that conceptualizations of both retirement and the work-life interface are more fluid, ambiguous, and complex. In this chapter, we first set the scene, reviewing how and why the traditional concept of retirement has changed so dramatically. Drawing on empirical data from contemporary media, we then consider how the current experience of the older worker and retiree are being reframed in neoliberal terms, emphasizing individual responsibility to remain not just fit and healthy but also productive, through a wide range of activities. We then focus on the impact of COVID-19, highlighting how pre-pandemic structural inequalities have been exacerbated, resulting in a range of responses in both levels of retirement and work by older people. We conclude by suggesting that retirement and its work-life interface need to recognize lived experience as dynamic, messy, and varied and implicated in wider structural features of both the economy and society.