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We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers engage in earnings management to meet or beat various earnings targets. We find that discount rates are positively associated with income-increasing earnings management. This means that managers increase both accrual-based and real earnings management when discount rates are higher. However, the economic magnitude of this association is relatively moderate.

This paper aims to present a theoretical underpinning for the fact that empirical studies have found an inverted-U curve relationship between emigration and per capita income, based on credit restrictions. The implications for tax policy are also analyzed.

Using an intertemporal general equilibrium model, the authors characterize how the presence of an “inverted U-curve” relationship between emigration and per capita income will influence the optimal tax and expenditure policy in a country where agents have the option to move abroad.

Among the results it is shown that if age-dependent taxes are available, the presence of an inverted-U curve provides an incentive to tax young labor harder, but old labor less hard, than otherwise.

This migration model fits the empirical facts of migration better than most of the migration models previously used in the optimal taxation literature.

Summarizes the SPZ scheme for Saltley in Birmingham. Examines the reasons for setting up the scheme and other factors helping to regenerate the area, such as a new road link and environmental improvements. Surmises that the scheme focuses resources and action on the area, helping to secure grants, speed up land sales and planning permission, and give more freedom to developers by permitting a wide range of uses, while taking account of the interests of local residents.

The purpose of this article is to offer new insights into crisis communication in service ecosystems. The authors present a framework to conceptually categorize service crises and then analyze key aspects of crisis communication among different stakeholders in a service ecosystem.

Building on crisis communication and service ecosystems research, we propose a framework to better understand crisis communication during service crises in service ecosystems. In doing so, we propose a typology of service crisis in service ecosystems and identify the main factors of crisis communication under the lens of the Rhetorical Arena Theory (RAT).

This article integrates communication theory and service research in the area and identifies different key dimensions to gain a deeper understanding of crisis communication in service ecosystems. Moreover, and building on RAT, several research lines are recommended in order to explore further macro (i.e. the role and interactions between different stakeholders in the event of a crisis) and micro (i.e. individual aspects related to the context, media, genre and text) dimensions, and their importance during the communication process.

Our framework offers a typology of service crises and suggests the importance of considering a multi-actor, multi-channel perspective in communication when a crisis occurs in order to monitor and avoid the potential negative impact for both the organization's recovery and the service ecosystem evolution afterward.

The purpose of this paper is to investigate the role of narcissistic supply for the association between CEO narcissism and corporate risk taking.

The authors investigate a sample of 281 non-financial S&P 1500 firms and a corresponding 457 CEOs in the 10-yr period 2006–2015.

The association between CEO narcissism and corporate risk taking depends on the admiration, attention, and affirmation of own superiority (“narcissistic supply”) that the CEO receives given her/his current position. Thus, a narcissistic CEO with an insufficient narcissistic supply (small firm/small compensation) will crave for more and take more risks (“rock the boat”) while a narcissistic CEO with a sufficient narcissistic supply (large firm/large compensation) will protect the status quo and be reluctant to take new risks. Specifically, the authors find that a change from a slightly narcissistic CEO to a strongly narcissistic CEO, for positions entailing limited (abundant) narcissistic supply, is associated with an increase (a decrease) in corporate risk of 6%–8% (11%–27%).

Previous research indicates a positive association between CEO narcissism and corporate risk taking in specific domains such as M&A and R&D activities. This paper provides a novel contribution to the existing literature by identifying and assessing the important role of narcissistic supply for the association between CEO narcissism and corporate risk taking in general.

Information seeking can be used to make sense of a situation or solve a problem. Information seeking can be considered a coping strategy when facing illness, crisis or other life-changing events. Cancer is a globally occurring, life-threatening disease, and this review aims to provide an overview of the existing literature on the active information seeking behaviour of cancer patients specifically focussing on how active information seeking serves as a coping strategy.

This study adheres to current guidelines for conducting systematic reviews and consequently, thorough literature searches were conducted in four databases: Medline, Embase, CINAHL and Scopus which resulted in 7,179 publications. Following a careful screening process, this systematic review identifies 14 studies on the use of information seeking to cope with cancer.

The included studies consist of both qualitative and quantitative approaches to analysing the use of information seeking to cope with cancer. The included studies have focussed primarily on demographic factors, the impact of affect, information needs, sources and coping strategies.

A number of research gaps within library and information science are identified. Bringing research in this field into information science could allow for a greater understanding of information literacy, the use of existing information and the process of information searching when using information seeking to cope with serious illness.

This systematic review focusses on how information seeking serves as a coping strategy for cancer patients and provides an overview of the recent literature.

The purpose of this paper is to address the meaning of food consumption practices in maintaining intergenerational relationships between young university students and their parents.

Student food consumption has been mainly studied through quantitative methods, treating students as a homogenous group, more or less living in a vacuum, and often with the focus on nutrition. This paper gives voice to young adults to unpack the significance of cooking and food consumption in relation to maintaining or changing family ties. The study is based on 12 qualitative interviews, five focus groups and a workshop, with Danish and international students in Denmark. Theoretically, the study draws on family, consumption and transition research.

The authors identify four realms of intergenerational relationships in the context of food. The relationships range from a wish either to maintain the status quo in the relationship, or to change and rethink the relationship, and importantly, the act of maintaining or changing the family relationships may be initiated either by the grown-up child or by the parent. The study concludes that the act of moving away from home is a period of intense (re)construction of food consumption habits and skills, which draw several threads back to the family home, and relationships undergo change in various ways.

The limitations of this study are that it has been carried out only in a Danish context.

The contributions of the study are capturing the children’s view of this transition, and providing insights into how apparently mundane consumption can be full of symbolic meaning. The paper will be of interest for researchers and practitioners seeking to understand intergenerational relations and consumption.

This study aims to investigate how primary teachers, when taking part in digital didactic design (D³) workshops at the Digital Laboratory Centre at the university, develop their insights about how digital tools can be designed and further used in their teaching of science. The research question addresses how D³ can be used to develop primary teachers’ knowledge about teaching science with digital technologies.

During two semesters, 14 primary science teachers from three different schools participated in an in-service course at the university. Five D³ workshops lasting 4 h each were conducted with the aim to analyze, design and implement digital tools based on the needs of teachers and students. This includes discussions about the technological, pedagogical and content knowledge (TPACK) framework and further recommendations about how to choose, design, implement and evaluate digital tools for different teaching and learning situations. In between the workshops, the teachers were told to reflect on their experiences with colleagues and students and share their ideas and reflections to support collegial learning.

The results indicate that D³ has an opportunity to promote deep learning experiences with a framework that encourages teachers and researchers to study, explore and analyze the applied designs-in-practice, where teachers take part in the design process. This study further indicates that having teachers explicitly articulates their reasoning about designing digital applications to engage students’ learning that seems important for exploring the types of knowledge used in these design practices and reflecting on aspects of their teaching with digital technologies likely to influence their TPACK.

This research indicates that the increasing prevalence of information communication technology offers challenges and opportunities to the teaching and learning of science and to the scientific practice teachers might encounter. It offers solutions by investigating how primary teachers can design their own digital technology to meet students’ science learning needs. One limitation might be that the group of 14 teachers cannot be generalized to represent all teachers. However, this study gives implications for how to work with and for teachers to develop their knowledge of digital technologies in teaching.

As this project shows teachers can take an active part in the digital school development and as such become producer of knowledge and ideas and not only become consumers in the jungle of technical applications that are implemented on a school level. Therefore, it might well be argued that in science teaching, paying more careful attention to how teachers and researchers work together in collaborative settings, offers one way of better valuing science teachers’ professional knowledge of practice. As such, an implication is that digital applications are not made “for” teachers but instead “with” and “by” teachers.

The society puts high demands om teachers’ knowledge and competencies to integrate digital technologies into their daily practices. Building on teachers’ own needs and concerns, this project addresses the challenge for teachers as a community to be better prepared for and meet the societal challenge that digitalization means for schools.

Across the field of science education, knowledge about the relation between teachers’ use of digital technology and how it might (or might not) promote students’ learning offers access to ideas of how to design and implement teacher professional development programs. This offers enhanced communication opportunities between schools and universities regarding school facilities and expectations of technology to improve teachers’ experiences with integrating technology into their learning and teaching. This pragmatic approach to research creates theory and interventions that serve school practice but also produces challenges for design-based researchers.

Big data poses as a valuable opportunity to further improve decision making in supply chain management (SCM). However, the understanding and application of big data seem rather elusive and only partially explored. The purpose of this paper is to create further guidance in understanding big data and to explore applications from a business process perspective.

This paper is based on a sequential mixed-method. First, a Delphi study was designed to gain insights regarding the terminology of big data and to identify and rank applications of big data in SCM using an adjusted supply chain operations reference (SCOR) process framework. This was followed by a questionnaire-survey among supply chain executives to elucidate the Delphi study findings and to assess the practical use of big data.

First, big data terminology seems to be more about data collection than of data management and data utilization. Second, the application of big data is most applicable for logistics, service and planning processes than of sourcing, manufacturing and return. Third, supply chain executives seem to have a slow adoption of big data.

The Delphi study is explorative by nature and the questionnaire-survey rather small in scale; therefore, findings have limited generalizability.

The findings can help supply chain managers gain a clearer understanding of the domain of big data and guide them in where to deploy big data initiatives.

This study is the first to assess big data in the SCOR process framework and to rank applications of big data as a mean to guide the SCM community to where big data is most beneficial.

This paper offers an introduction to understanding some of the issues that health and care practitioners might like to consider when supporting the health and well‐being of gypsy elders. The significance of nomadic life and the implications of planning laws on the reported quality of life experienced by gypsy elders is essential to understanding their health needs. The paper also offers an introduction to understanding some of the aspects of health and social care provision that currently impact on the take up of health and care services by gypsy elders. It then makes suggestions about ways of offering services and working with gypsy elders in ways that are culturally appropriate and respectful of their traditions. The authors had the privilege of working with the Derbyshire Gypsy Liaison Group as part of a larger national project on working with black and minority ethnic elders to help improve their mental health. The authors do not claim to be experts on gypsy health but are offering to share their learning as an introduction to understanding and meeting some of the cultural needs of gypsy elders when providing health and social care.