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1 – 10 of 21
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) in terms…

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

Keywords

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 give a more…

2172

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

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 Assets. A…

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

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 aspects…

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

Keywords

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 aspects…

1552

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

Article
Publication date: 13 November 2009

George K. Stylios

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

1102

Abstract

Examines the fifthteenth 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. 21 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 1 November 2006

George K. Stylios

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

1098

Abstract

Examines the twelfth 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. 18 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 13 July 2021

Denitsa Dineva and Jan Breitsohl

The literature lacks knowledge on how organizations can manage trolling behaviors in online communities. Extant studies tend to either focus on user responses to trolling…

1251

Abstract

Purpose

The literature lacks knowledge on how organizations can manage trolling behaviors in online communities. Extant studies tend to either focus on user responses to trolling behaviors (i.e. a micro-level perspective) or how the trolling infrastructure is governed by platforms (i.e. a macro-level perspective), paying less attention to the organizational community host. With more organizations hosting online communities on social media networks and trolling behaviors increasingly disrupting user engagement within these communities, the current understanding of trolling management practices has become inapt. Given the commercial and social damage caused by trolling behaviors, it is important to understand how these can be best managed. The purpose of this study, therefore, is to examine the meso-level perspective of trolling management by focusing on organizational practice.

Design/methodology/approach

The research design consists of an in-depth non-participatory netnography based on a case study of PETA’s (“People for the Ethical Treatment of Animals”) Facebook community.

Findings

Six distinct trolling management strategies are identified and categorized by their direct versus indirect communication approach: non-engaging, educating, bolstering, expurgating, asserting and mobilizing. Some strategies are deemed to be more successful than others in generating positive community outcomes such as reduced trolling frequency or further support from like-minded community members.

Originality/value

The findings contribute to the meso-level perspective in the trolling management literature by introducing a novel, empirically informed typology of organizational trolling management strategies.

Details

Internet Research, vol. 32 no. 1
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 14 November 2008

George K. Stylios

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

1250

Abstract

Examines the fourteenth 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. 20 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Content available
Article
Publication date: 13 April 2015

Catherine Demangeot, Amanda J. Broderick and C. Samuel Craig

861

Abstract

Details

International Marketing Review, vol. 32 no. 2
Type: Research Article
ISSN: 0265-1335

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