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The purpose of this paper is to determine the drivers of economic financial success of US cow-calf operations.

This research uses a system of equations (DuPont analysis) in conjunction with 2008 farm-level data from the US Department of Agriculture's Agricultural Resource Management Survey to evaluate the factors driving cow-calf profitability, namely net profit margins, asset turnover ratio, and asset-to-equity ratio.

The study finds that the main drivers of return on equity are region, number of harvested acres on the farm, diversification of the farm, operator off-farm work, spousal off-farm work, and adoption of technologies. Of these factors, those for which producers can make short-term adjustments include off-farm work decisions and adoption of technologies. Longer-term adjustments can be made for farm diversification.

To the authors’ knowledge, no existing research has used farm-level data across US production regions to examine the factors affecting returns to equity of US cow-calf operations. These research results may be used to identify strategies producers can use to improve their farm's economic viability, areas where extension services can assist farmers in making better financial decisions and economic factors that are likely to lead to structural changes in the beef industry.

Innovative workplace solutions have been known as “workplace of the future”or “alternative fficing.” Today these concepts are being adopted by a cadre of forward‐thinking companies of all sizes, across industries. These companies have begun to tailor their workplace to meet their particular needs. They are seeking ways to use their investments in space and technology to enable rather than inhibit progress toward their objectives. While still far from being universally embraced, these changes in workplace conceptualization and implementation are worth a closer look. This paper identifies key trends, discusses the forces driving them, debunks some myths that have arisen, outlines the potential benefits of these approaches, and discusses the need for an integrated approach to achieve successful implementation. Several examples are provided to demonstrate the appeal of workplace strategy across industries and suggest lessons that can be applied by the reader to their own unique situations. Primary workplace research conducted by the author as well as her corporate and consulting experience informs the points made throughout this article.

Looks at how immigration in the USA has changed so that by the late 1980s almost three‐quarters of a million legal immigrants were entering the country ever year, and how by the 1980s this had increased to 9 million! Investigates the changing birthrate by which foreign born residents now account for one in five births in the USA. Posits that Islam is the fastest growing religion and that the USA has metamorphosed from being a “Christian” country to be the most religiously diverse nation in the world.

This study aims to investigate the impact of earnings predictability and truthfulness on nonprofessional investors’ investment willingness.

Earnings predictability is captured by quarterly earnings autocorrelation, and earnings truthfulness is indicated by real earnings management (REM). The average of investment attractiveness and willingness measures investment willingness. The authors use experiments to isolate the impact of quarterly earnings autocorrelation and REM on investors’ investment behaviors.

From the 2 × 2 design, the authors observe that investors weight more on earnings predictability than earnings truthfulness.

The generalization of the findings may be constrained for the following reasons. First, the authors use only one proxy, REM, to measure earnings truthfulness. In addition, the authors provide the participants, Amazon Mechanical Turk, with earnings predictability. Results may no longer hold if each participant has different understanding and analysis of earnings predictability.

In periods of unprecedented and severe financial uncertainty (i.e. the COVID-19 pandemic), investors rely more on earnings predictability than on earnings truthfulness. The study assists managers to strategically emphasize the predictability of earnings to attract investors, especially when firms face financial challenges or uncertainty.

This study contributes to understanding investor behavior and the critical role of earnings predictability and truthfulness in shaping investment decisions.

This paper contributes to the literature of earnings properties in financial reporting, particularly by shedding light on the nuanced interplay between earnings predictability and earnings truthfulness. The research also demonstrates that elevated earnings autocorrelation indirectly stimulates investment willingness by enhancing the investors’ perception of earnings persistence of targeted firms.

The purpose of this paper is to examine the impacts of advertising expenditure on brands' market shares, utilizing a novel four‐week advertising‐sales data from the highly competitive oligopolistic Finnish beer market in which price competition among the homogeneous larger‐type beer brands is not allowed during the period of the study.

Competition is modelled using the Lanchester model. The impacts of advertising on market shares are estimated using the impulse‐response functions from vector autoregression, and the full information maximum likelihood and advertising elasticities.

Some new insights into beer market dynamics are obtained. First, the impacts of advertising are not similar across brands. Second, overspills of advertising impacts across brands are detected. Third, the reactions to competitors' advertising attacks are mild.

The paper utilizes four‐week brand‐level data on the market shares of the leading beer brands in Finland and the brands' advertising expenditure. During the period of the data, price competition is not allowed, which creates a unique opportunity to study the impacts of advertising on the market shares of brands.

In the present paper we explore the long-term influence of childhood neglect on violent behavior in the transition to adulthood. In particular, we test whether neglect is spuriously related to violence due to their common association with academic achievement, physical abuse, and general offending. We then ask whether neglect has an indirect effect on violence through its impact on parental attachment, alcohol use, emotional negativity, academic achievement, or staying in school.

We use two waves of data from the National Longitudinal Survey of Adolescent Health (Add Health) and employ both regression models and INDIRECT, a syntax file that allows for the testing of indirect effects using SPSS (Preacher & Hayes, 2008).

We find that the long-term association between childhood neglect and violence in the transition to adulthood is robust in models controlling for GPA, physical abuse, and other forms of offending. Neglect did not have an indirect effect on violence through attachment, negative emotionality, or academic achievement but did have indirect effects on violence through its association with staying in school and with alcohol use.

This set of analyses was exploratory in nature. Further research on neglect should be undertaken, using finely tuned measures and research questions. In addition, our findings imply that the association between neglect and later violent behavior may be intertwined with certain dynamics of physical abuse and alcohol use, which should be further studied.

The effectiveness of different types of adult learning practices for promoting practitioner and parent use of different kinds of assistive technology and adaptations with young children of 18–105 months of age was the focus of a research synthesis described in this chapter. Six operationally defined adult learning methods and between two and five practices for each method were used to code and analyze the results for both adult (practitioner and parent) and child outcomes. The assistive technology and adaptations that were the focus of training included speech generative devices (e.g., CheapTalk), computers (e.g., adapted keyboards), and switch-activated devices and toys. Results showed that a combination of five or six of the most effective adult learning method practices were associated with the largest differences in both adult and child outcomes, but that few studies included the most effective practices. The relationship between the number of practices and the study outcomes was moderated by the type of training (individual vs. group) and whether the training included in vivo use of the devices with children with disabilities. The results point to at least several factors that explain non-use of assistive technology with young children with disabilities and highlight the need for better designed and implemented training.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class.

The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB.

Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting.

This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.

This chapter examines the University of Southern Maine's experience seeking national accreditation through the Teacher Education Accreditation Council (TEAC). We share positive benefits from the process as well as the opportunity costs that come with the large commitment of time, energy, and resources to a national accreditation process. In conclusion, we discuss what there is to learn from our case that can shed light on the issue of how the accreditation process contributes to or detracts from developing a professionalized teacher corps through colleges of education.