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The growth of online communities and social media has led to a growing need for methods, concepts, and tools for researching online cultures. Particular attention should be paid to polarizing online discussion cultures and dynamics that increase inequality in online environments. Social media has enormous potential to create good, but in order to unlock its full potential, we also need to examine the mechanisms keeping these spaces monotonous, homogenous, and even hostile toward some groups. With this need in mind, I have developed the concept and theory of othering online discourse (OOD).

This chapter introduces and defines the concept of OOD and explains the key characteristics and different attributes of OOD in relation to other concepts that deal with disruptive and discriminatory behavior in online spaces. The attributes of OOD are demonstrated drawing on examples gathered from the Finnish Suomi24 (Finland24) forum.

The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of non-financial firms in Nigeria.

The study relied on secondary data from annual financial statements of 75 firms in the non-financial sector from 2010 to 2019. The study estimated the residual audit fee using a modified model from several contexts to suit the Nigerian environment. The hypotheses were tested using the dynamic panel GMM estimation procedure.

The results showed a significant negative effect of residual audit fee on (real) operating cash flow smoothing and production expenditure smoothing of non-financial firms. The control variables showed mixed effects for the industry-related (firm size and profitability), auditor attribute (audit quality and audit report lag) and the board related (board size and board independence).

The firms included in the analysis were selected based on data availability from MachameRatios® and the occurrence of missing values for some of the variables used in the various estimation models may bias results.

The study identifies the nexus between RAF and real earnings management practices of non-financial firms; and shows the implication of fee payment to the overall conduct of the audit. More so, the mixed findings from the CVs suggest that in the context of developing economies, shareholders and capital markets regulators should be watchful of residual audit fees and utilise it as a gauge for audit quality and also an indicator of opportunism and weak internal control in the firm in the future assessments.

The implication of the study stems from its relevance to the capital market stability and the potential negative disastrous effect of corporate failure from earnings management practices.

The study develops a newly residual audit fee model to explore the effect of RAF on real income smoothing rather than the widely used models from prior literature; secondly, the focus on real activities manipulation may present additional evidence that applies to developing countries rather the widely used accrual measurement technique from an economic bonding perspective.

The characteristics of the Internet of Things (IoT) are such that traditional models of trust developed within interpersonal, organizational, virtual and information systems contexts may be inappropriate for use within an IoT context. The purpose of this paper is to offer empirically generated understandings of trust within potential IoT applications.

In an attempt to capture and communicate the complex and all-pervading but frequently inconspicuous nature of ubiquitous technologies within potential IoT techno-systems, propositions developed are investigated using a novel mixed methods research design combining a videographic projective technique with a quantitative survey, sampling 1,200 respondents.

Research findings suggest the dimensionality of trust may vary according to the IoT techno-service context being assessed.

The contribution of this paper is twofold. First, and from a theoretical perspective, it offers a conceptual foundation for trust dimensions within potential IoT applications based upon empirical evaluation. Second, and from a pragmatic perspective, the paper offers insights into how findings may guide practitioners in developing appropriate trust management systems dependent upon the characteristics of particular techno-service contexts.

Since its inception, helping behavior has been viewed as a cooperative and affiliative behavior with prudent employee involvement. The paradox of employee involvement, however, implies that helping behavior can be intrusive and obstructive. The primary purpose of this article is to conceptualize helicopter helping as an intrusive and obstructive type of discretionary workplace behavior. In addition, the authors discuss possible antecedents and consequences of helicopter helping.

To conceptualize helicopter helping, the authors utilized the ABI/INFORM Global, Academic Search Complete, Business Source Complete, PsycARTICLES and JSTOR Archive Collection databases focusing on the helping behavior and helicopter parenting research. In particular, the authors applied the hovering nature of helicopter parenting to the conceptualization of helicopter helping exhibited by an employee in the organization. Additionally, the authors discuss antecedents and consequences of helicopter helping by integrating the bright and dark side of helping behavior research.

The authors conceptualize helicopter helping as an employee's excessive involvement in and interference with coworkers' task environment. Based upon the conceptualization of helicopter helping, the authors further propose that the need for achievement, Type-A personality, group rewards, high-performance group norms, a hierarchy organizational culture and strong social ties are possible antecedents of helicopter helping. Furthermore, the authors suggest that helicopter helping can result in reduced organization-based self-esteem, general self-efficacy, group creativity and innovation, quality of social-exchange relationships, learning and development and increased organizational vulnerability.

This article is one of the few studies exploring helping behavior from an intrusive and invasive perspective. Theoretically, the authors advance the dark side of helping behavior literature. Drawing upon the propositions, the authors offer some managerial recommendations that help managers mitigate the intrusive and obstructive type of helping in the organization.