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1 – 10 of 21Victoria 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.
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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…
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.
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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.
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.
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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…
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.
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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…
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.
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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…
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.
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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…
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.
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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…
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.
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Catherine Demangeot, Amanda J. Broderick and C. Samuel Craig