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Article
Publication date: 7 August 2017

Victoria Blom, Pia Svedberg, Gunnar Bergström, Lisa Mather and Petra Lindfors

Focusing on 420 women employed within the woman-dominated health care sector, the purpose of this paper is to investigate how any variation in their total workload (TWL…

Abstract

Purpose

Focusing on 420 women employed within the woman-dominated health care sector, the purpose of this paper is to investigate how any variation in their total workload (TWL) in terms of paid and unpaid work relate to various subjective health complaints (SHC) (n=420) and the neuroendocrine stress marker cortisol (n=68).

Design/methodology/approach

The authors explored how any variation in their TWL in terms of paid and unpaid work related cross-sectionally to SHC (n=420), and the neuroendocrine stress marker cortisol (n=68).

Findings

Hierarchical regression analyses showed that stress of unpaid work was most strongly related to diurnal variations in cortisol. Both stress of paid and unpaid work as well as TWL stress, but not hours spent on TWL, were related to SHC.

Practical implications

Taken together, objective measures of hours spent on various TWL domains were unrelated to outcome measures while perceptions of having too much TWL and TWL stress were linked to both cortisol and SHC, i.e. how individuals perceive a situation seem to be more important for health than the actual situation, which has implications for research and efforts to reduce individual TWL.

Originality/value

This study is unique in showing that unpaid work and perceptions having too much TWL relate to stress markers in women working in the public health care sector.

Details

International Journal of Workplace Health Management, vol. 10 no. 4
Type: Research Article
ISSN: 1753-8351

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Article
Publication date: 9 November 2015

Lisa Maria Falschlunger, Christoph Eisl, Heimo Losbichler and Andreas Michael Greil

Graphs are powerful tools which affect a reader’s impression and decision making. However, graphs in annual reports have a long tradition of being designed in order to…

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Abstract

Purpose

Graphs are powerful tools which affect a reader’s impression and decision making. However, graphs in annual reports have a long tradition of being designed in order to give a more favourable impression of the company’s performance. The purpose of this paper is to add to the understanding of how large listed companies in Europe choose to use and misuse graphical representation.

Design/methodology/approach

This comprehensive study investigates annual reports of the top 50 European companies listed in the fortune 500 index. Company reports are analysed over a period of seven years resulting in 4,683 graphs. The authors investigate the development of the three major areas of impression management – selectivity, graphical measurement distortion and presentational enhancement – individually by company as well as collectively for the entire sample.

Findings

The main findings are that topics displayed, and how they are presented, significantly change over time and that graphs are much more likely to exaggerate positive trends than to understate them. Additionally, it can be found that longer time sequences (greater than five years) almost exclusively depict favourable trends (86 per cent) and graphical measurement distortions are applied on purpose for both key financial variables (KFV) as well as for non-KFV (around 30 per cent in all years).

Research limitations/implications

The sample for this study are the biggest 50 companies in Europe. It is not clear, if these companies are a representative sample for all publicly traded companies in Europe. Further research is needed regarding small and medium size companies.

Practical implications

The findings show that companies primarily produce graphs in order to influence the perception of their stakeholders rather than to display the topics in accordance with the “true and fair view” principle that is requested by the IASB. However, standard setters like the IASB or the FASB have not yet released any particular information on how to use graphs correctly and avoid misleading information. This study should provide a solid base for further discussions in this regard as companies still use graphs to give a favourable impression of the company and deliberately misuse them in order to achieve this aim.

Originality/value

This study contributes to the research field of impression management by answering the quest for more longitudinal studies and offers an extended focus while examining not only KFV but all variables depicted in annual reports.

Details

Journal of Applied Accounting Research, vol. 16 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

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Book part
Publication date: 15 October 2013

Rafael J. Colonna

Drawing on accounts from 22 lesbian couples with children conceived using donor insemination, this chapter explores how the respondents’ selection of parent terms, such as…

Abstract

Drawing on accounts from 22 lesbian couples with children conceived using donor insemination, this chapter explores how the respondents’ selection of parent terms, such as “momma” and “mommy,” influences day-to-day negotiation of parenthood. Term selection was affected by personal meanings respondents associated with terms as well as how they anticipated terms would be publicly received. Couples utilized personalized meanings associated with terms, such as terms used by families of origin or reflected in a parent’s cultural background, to help non-biological mothers feel comfortable and secure in their parenting identities. Some families also avoided terms that non-biological mothers associated too strongly with biological motherhood and felt uncomfortable using for themselves. Families also considered whether parent terms, and subsequently their relationships to their children, would be recognizable to strangers or cause undue scrutiny to their family. However, not all of the families selected terms that were easily decipherable by strangers and had to negotiate moments in which the personal meanings and public legibility of terms came into conflict. Overall, these accounts illustrate the importance of parent terms for lesbian-parent families, and other nontraditional families, as a family practice negotiating both deeply personal meanings surrounding parent–child relationships and how these terms, and the families, are normatively recognizable in public spaces.

Details

Visions of the 21st Century Family: Transforming Structures and Identities
Type: Book
ISBN: 978-1-78350-028-4

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Article
Publication date: 1 February 2001

Peter Gerhardy and Lisa Wyatt

In this paper content analysis is used to examine the lobbying positions of publicly listed companies making submissions on ED 49, Accounting for Identifiable Intangible…

Abstract

In this paper content analysis is used to examine the lobbying positions of publicly listed companies making submissions on ED 49, Accounting for Identifiable Intangible Assets. A number of content analysis measures are used in an attempt to gain additional insights into the strength of lobbying positions held. The influence of debt contracting and political costs variables upon lobbying position on capitalisation and amortisation of identifiable intangible assets is investigated. Significant relationships are found with the explanatory variables interest coverage, company size, effective tax rate and membership of a politically sensitive industry. These relationships are most consistently observed when lobbying position is measured using more basic content analysis techniques, such as sentence counts and counting the number of supporting arguments presented in submissions. Use of apparently more sophisticated techniques of content analysis fail to perform as well, possibly due to the introduction of greater subjectivity to the process.

Details

Pacific Accounting Review, vol. 13 no. 2
Type: Research Article
ISSN: 0114-0582

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Book part
Publication date: 26 August 2014

Raymond Henry and Lisa Bosman

This study analyzes the impact of different types of social capital (structural, relational, cognitive) from different sources (internal and external) generated in…

Abstract

Purpose

This study analyzes the impact of different types of social capital (structural, relational, cognitive) from different sources (internal and external) generated in electronic social networks on organizational performance.

Design/methodology/approach

We test our hypotheses using OLS regression analysis of data obtained from nonprofit organization (NPO) fundraising on a popular online social networking website.

Findings

The results provide insights into the multifaceted, complex nature of social capital in electronic environments. We find that electronic social capital does indeed impact organizational outcomes, but that these impacts vary depending on the type of social capital, the type of outcomes, and roles within the social network.

Originality/value

These results clearly indicate the need to further research exploring social capital, in all its forms, within increasingly popular online and electronic social networks. While specifically applicable to NPOs, the findings also provide important insights for a wide variety of organizations.

Details

Social Media in Strategic Management
Type: Book
ISBN: 978-1-78190-898-3

Keywords

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Book part
Publication date: 15 September 2021

Abstract

Details

History & Crime
Type: Book
ISBN: 978-1-80117-699-6

Content available
Book part
Publication date: 14 October 2021

Lisa Sugiura

Abstract

Details

The Incel Rebellion: The Rise of the Manosphere and the Virtual War Against Women
Type: Book
ISBN: 978-1-83982-257-5

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Article
Publication date: 16 November 2010

George K. Stylios

Examines the fifteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched…

Abstract

Examines the fifteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 22 no. 6
Type: Research Article
ISSN: 0955-6222

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Article
Publication date: 20 November 2007

George K. Stylios

Examines the thirteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched…

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Abstract

Examines the thirteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 19 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

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Case study
Publication date: 20 January 2017

James B. Shein

The case opens with Martha Stewart's 2005 release from prison following her conviction for obstructing an insider-trading investigation of her 2001 sale of personal stock…

Abstract

The case opens with Martha Stewart's 2005 release from prison following her conviction for obstructing an insider-trading investigation of her 2001 sale of personal stock. The scandal dealt a crippling blow to the powerful Martha Stewart brand and drove results at her namesake company, Martha Stewart Living Omnimedia (MSO), deep into the red. But as owner of more than 90 percent of MSO's voting shares, Stewart continued to control the company throughout the scandal.

The company faced significant external challenges, including changing consumer preferences and mounting competition in all of its markets. Ad rates were under pressure as advertisers began fragmenting spending across multiple platforms, including the Internet and social media, where MSO was weak. New competitors were luring readers from MSO's flagship publication, Martha Stewart Living. And in its second biggest business, merchandising, retailing juggernauts such as Walmart and Target were crushing MSO's most important sales channel, Kmart. Internal challenges loomed even larger, with numerous failures of governance while the company attempted a turnaround.

This case can be used to teach either corporate governance or turnarounds.

Students will learn:

  • How control of shareholder voting rights by a founding executive can undermine corporate governance

  • The importance of independent directors and board committees

  • How company bylaws affect corporate governance

  • How to recognize and respond to early signs of stagnation

  • How to avoid management actions that can make a crisis worse

  • How weaknesses in executive leadership can push a company into crisis and foster a culture that actively prevents strategic revitalization

How control of shareholder voting rights by a founding executive can undermine corporate governance

The importance of independent directors and board committees

How company bylaws affect corporate governance

How to recognize and respond to early signs of stagnation

How to avoid management actions that can make a crisis worse

How weaknesses in executive leadership can push a company into crisis and foster a culture that actively prevents strategic revitalization

1 – 10 of 31