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Book part
Publication date: 18 September 2018

L. F. Carver

The measurement of gender in health research often consists of the substitution of the word “gender” in a question that is really asking about sex (physiological characteristics)…

Abstract

Purpose

The measurement of gender in health research often consists of the substitution of the word “gender” in a question that is really asking about sex (physiological characteristics). When gender roles and expressions are actually measured it is normally with a tool such as the Bem Sex Role Inventory (BSRI), which is time-consuming to complete and requires expertise to analyze. This study introduces a brief gender measure: a categorical, single-item, self-report, gender measure (SR-Gender), and demonstrates the validity and usability of this new tool.

Methodology/approach

The SR-Gender was validated in two studies. Participants in Study One were 137 undergraduates. Concurrent criterion validity was assessed by an analysis comparing responses to the SR-Gender and the BSRI and an open-ended gender question. The goal was to ascertain whether the gender identities that these students reported in the SR-Gender were consistent with the classifications obtained on other gender measurement tools. In the second study, the SR-Gender was used with a group of adults over 65 years old in a study of aging with illness.

Findings

This study established that the SR-Gender classifications of gender identity were consistent with the results obtained by the open-ended gender question and more complex BSRI measure. The SR-Gender was easily understood and used by younger and older adults, and resulted in nuanced gender classifications.

Research limitations/implications

The SR-Gender takes seconds to complete and provides health researchers with categorical gender classifications that can then be used in analysis of health outcomes, separately or in tandem with physiological sex. It treats masculinity and femininity as independent constructs and includes the potential for androgynous and undifferentiated responses. It is not recommended for in-depth gender research due to the simplicity of the tool.

Originality/value

This chapter introduces the SR-Gender, a simple, quick, and easy-to-use gender measure that could transform health research from paying lip service to gender to actual gender classification, allowing researchers to directly explore the impact of gender identity on health, separately or interacting with other social determinants of health.

Details

Gender, Women’s Health Care Concerns and Other Social Factors in Health and Health Care
Type: Book
ISBN: 978-1-78756-175-5

Keywords

Book part
Publication date: 25 July 2008

Rhonda L.P. Koster

Towns and cities across Canada face rapidly changing economic circumstances and many are turning to a variety of strategies, including tourism, to provide stability in their…

Abstract

Towns and cities across Canada face rapidly changing economic circumstances and many are turning to a variety of strategies, including tourism, to provide stability in their communities. Community Economic Development (CED) has become an accepted form of economic development, with recognition that such planning benefits from a more holistic approach and community participation. However, much of why particular strategies are chosen, what process the community undertakes to implement those choices and how success is measured is not fully understood. Furthermore, CED lacks a developed theoretical basis from which to examine these questions. By investigating communities that have chosen to develop their tourism potential through the use of murals, these various themes can be explored. There are three purposes to this research: (1) to acquire an understanding of the “how” and the “why” behind the adoption and diffusion of mural-based tourism as a CED strategy in rural communities; (2) to contribute to the emerging theory of CED by linking together theories of rural geography, rural change and sustainability, and rural tourism; and (3) to contribute to the development of a framework for evaluating the potential and success of tourism development within a CED process.

Two levels of data collection and analysis were employed in this research. Initially, a survey of Canadian provincial tourism guides was conducted to determine the number of communities in Canada that market themselves as having a mural-based tourism attraction (N=32). A survey was sent to these communities, resulting in 31 responses suitable for descriptive statistical analysis, using Statistical Package for the Social Sciences (SPSS). A case study analysis of the 6 Saskatchewan communities was conducted through in-depth, in person interviews with 40 participants. These interviews were subsequently analyzed utilizing a combined Grounded Theory (GT) and Content Analysis approach.

The surveys indicated that mural development spread within a relatively short time period across Canada from Chemainus, British Columbia. Although tourism is often the reason behind mural development, increasing community spirit and beautification were also cited. This research demonstrates that the reasons this choice is made and the successful outcome of that choice is often dependent upon factors related to community size, proximity to larger populations and the economic (re)stability of existing industry. Analysis also determined that theories of institutional thickness, governance, embeddedness and conceptualizations of leadership provide a body of literature that offers an opportunity to theorize the process and outcomes of CED in rural places while at the same time aiding our understanding of the relationship between tourism and its possible contribution to rural sustainability within a Canadian context. Finally, this research revealed that both the CED process undertaken and the measurement of success are dependent upon the desired outcomes of mural development. Furthermore, particular attributes of rural places play a critical role in how CED is understood, defined and carried out, and how successes, both tangible and intangible, are measured.

Details

Advances in Culture, Tourism and Hospitality Research
Type: Book
ISBN: 978-1-84950-522-2

Book part
Publication date: 10 February 2020

Hakan Ozcelik

Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting…

Abstract

Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudulent financial reporting risks should be defined. At this point, regulators, practitioners, and researchers are in constant search.

There are improved approaches to the detection of financial reporting frauds in the literature. Many studies have been conducted on the “Fraud Triangle Theory” and the “Fraud Diamond Theory” approaches. The Fraud Triangle Theory argues that while fraudulent action is taking place in defining the elements of press, rationalization, and opportunity, the Fraud Diamond Theory approach argues that in order to achieve these three elements, the capability to carry out a fraud in individuals must be improved.

In this study, it is aimed to investigate the effect of Fraud Diamond elements on fraudulent financial reports. For the scope of the research, data of 26 companies from Manufacturing Industry enterprises operating in BORSA ISTANBUL between 2013 and 2017 were used. Financial reports of the companies are divided into two groups: (1) Fraudulent Financial Reports and (2) Non-Fraud Financial Reports. The hypotheses developed within the scope of the research were tested using the Logistic Regression analysis in IBM SPSS Statistic 20 program.

As a result of the study, it has been determined that there is a negative correlation between borrowing level, asset profitability, independent audit firm, auditor exchanges and institutionalization level, and fraudulent financial reports. It was understood that the change in assets and the size of the audit committee did not have any effect on the fraudulent financial reports.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

Keywords

Book part
Publication date: 10 February 2020

Murat Erdoğan and Eda Oruç Erdoğan

The purpose of the financial statements is to present the situations of the enterprises, such as the financial situation, results of operations, etc., in the decision-making…

Abstract

The purpose of the financial statements is to present the situations of the enterprises, such as the financial situation, results of operations, etc., in the decision-making processes to the related parties in a suitable, comparable, and realistic manner. In recent years, professional frauds in enterprises have been seriously reflected in financial statements and this has resulted in the manipulation of financial information.

In this study, we aim to determine financial firms, which might manipulate the financial information, by applying the Beneish model and then determine the financial indicators of possible financial statement manipulation, using logistic regression. For this purpose, companies included constantly in Borsa İstanbul-50 (BIST-50) 2015, 2016, and 2017 were examined. After the enterprises which have the possibility of financial manipulation are determined by the Beneish model, it is understood that there is a positive relationship between the probability of manipulating financial information and the Asset Quality Index and Sales, general and administrative expenses index.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

Keywords

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