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Article
Publication date: 11 December 2023

Joshua L. Kenna and Dennis Mathew Stevenson

Geography is an exciting discipline involving the interrogation of place, space, and mobility. Film is too powerful and assessable tool that engages audiences. Therefore, this…

Abstract

Purpose

Geography is an exciting discipline involving the interrogation of place, space, and mobility. Film is too powerful and assessable tool that engages audiences. Therefore, this article builds a rationale for utilizing film in the teaching of geography. Particularly geographic mobility, which is the study of spatial patterns of movement and viewing them with positive or negative social meaning and as embedded within structures of power.

Design/methodology/approach

This is not a research paper so there is no methodology to detail.

Findings

This is not a research paper so there are no findings to detail.

Originality/value

The article introduces three films (Selma, Hidden Figures, and The Green Book) and describes how they can be used to enrich the teaching of geographic mobility.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 1 March 2006

Glenn Boyle, Stefan Clyne and Helen Roberts

From 2007, New Zealand firms must report the cost of granting employee stock options (ESOs). Market‐based option pricing models assume that option holders are unconstrained in…

Abstract

From 2007, New Zealand firms must report the cost of granting employee stock options (ESOs). Market‐based option pricing models assume that option holders are unconstrained in their portfolio choices and thus are indifferent to the specific risk of any firm. By contrast, ESO holders are frequently required to hold portfolios that are over‐exposed to the firm that employs them and so adopt exercise policies that reflect their individual risk preferences. Applying the model of Ingersoll (2006) to hypothetical ESOs, we show that ESO cost can be extremely sensitive to employee characteristics of risk aversion and under‐diversification. This result casts doubt on the usefulness of any market‐based model for pricing ESOs, since such models, by definition, produce option values that are independent of employee characteristics. By limiting employee discretion over the choice of exercise date, vesting restrictions help reduce the magnitude of this problem.

Details

Pacific Accounting Review, vol. 18 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Book part
Publication date: 9 December 2020

Michael L. Roberts and Theresa L. Roberts

This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness…

Abstract

This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness issues that influence voluntary tax compliance (Hofmann, Hoelzl, & Kirchler, 2008; Spicer & Lundstedt, 1976). Most public polls and some prior research indicate the general public considers progressive income tax rates as fairer than flat tax rates, a reflection of the Needs rule of distributive justice theory; our 1,138 participants respond similarly. However, two-thirds of our politically representative sample of the American public actually assign “fair shares” of income taxes consistently with fairness-as-proportionality above an exempt amount of income, consistent with the Contributions rule of Equity Theory. We argue experimental assignments of fair shares of income taxes can best be understood as a combination of the Needs rule, applied by exempting incomes below the poverty line from income taxation (via current standard deductions) and taxing incomes above this exempt amount at a single tax rate (i.e., a flat-rate tax) consistent with the Proportionality/Contributions rule. Viewed in combination, these two distributive justice rules explain the tax fairness judgments of 89% of our sample and indicate surprising general agreement about what constitutes a fair share of income taxes that should be paid by US citizens from the 5th percentile to the 95th percentile of the income distribution. The joint application of these fairness rules indicates how seemingly competing, partisan distributive justice concerns can inform our understanding of social attitudes about tax fairness across income classes.

Book part
Publication date: 15 September 2014

Shahriar M. Saadullah and Charles D. Bailey

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big…

Abstract

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical decision-making process of accountants. Within the framework of Rest’s (1986) Four-Component Model of Ethical Behavior, we focus on Component III, the formation of an intention to act upon one’s best ethical judgment. Based on the limited extant literature on the connection between personality and ethical behavior, we expect that accountants high in Conscientiousness and Openness will tend to form an intention to act ethically despite pressure in an ethical dilemma. We develop more tentative hypotheses about the remaining three factors. Controlling for age, gender, education, sole earning status, and experience, we find clear positive statistical effects of only Conscientiousness and Openness. These findings have implications for the human resource departments of accounting firms, as well as contributing to a basic understanding of the relationships between Big Five personality factors and ethical intention.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-163-3

Keywords

Book part
Publication date: 28 April 2022

Daryl Mahon

In the previous chapter, the reader will have become familiar with the idea of screening for traumatic experiences within organisations as a way to identify those who may benefit

Abstract

In the previous chapter, the reader will have become familiar with the idea of screening for traumatic experiences within organisations as a way to identify those who may benefit most from interventions and support. In this chapter, I present an overview of the trauma therapy literature in the first instance and then explore some of the debates regarding specific trauma-informed treatments versus general therapeutic approaches. The multicultural competency literature is discussed, and the multicultural orientation approach of cultural humility, cultural opportunity and cultural comfort is highlighted in a practice context. This chapter concludes with a case study vignette that brings it all together with a clinical example of what trauma-informed therapy through a multicultural lens might look like. As such I operationalise choice, collaboration , trust and transparency, and cultural principles from the trauma-informed care literature. Although applied here to specific trauma-informed organisations, some of the methods and processes that I unpack can be used in non-specific organisations where social/case managers are employed and wish to operationalise choice and collaboration in a structured way.

Details

Trauma-Responsive Organisations: The Trauma Ecology Model
Type: Book
ISBN: 978-1-80382-429-1

Keywords

Book part
Publication date: 3 January 2015

Julia Segar, Kath Checkland, Anna Coleman and Imelda McDermott

What is our unit of analysis and by implication what are the boundaries of our cases? This is a question we grapple with at the start of every new project. We observe that case…

Abstract

What is our unit of analysis and by implication what are the boundaries of our cases? This is a question we grapple with at the start of every new project. We observe that case studies are often referred to in an unreflective manner and are often conflated with geographical location. Neat units of analysis and clearly bounded cases usually do not reflect the messiness encountered during qualitative fieldwork. Others have puzzled over these questions. We briefly discuss work to problematise the use of households as units of analysis in the context of apartheid South Africa and then consider work of other anthropologists engaged in multi-site ethnography. We have found the notion of ‘following’ chains, paths and threads across sites to be particularly insightful.

We present two examples from our work studying commissioning in the English National Health Service (NHS) to illustrate our struggles with case studies. The first is a study of Practice-based Commissioning groups and the second is a study of the early workings of Clinical Commissioning Groups. In both instances we show how ideas of what constituted our unit of analysis and the boundaries of our cases became less clear as our research progressed. We also discuss pressures we experienced to add more case studies to our projects. These examples illustrate the primacy for us of understanding interactions between place, local history and rapidly developing policy initiatives. Understanding cases in this way can be challenging in a context where research funders hold different views of what constitutes a case.

Details

Case Study Evaluation: Past, Present and Future Challenges
Type: Book
ISBN: 978-1-78441-064-3

Keywords

Book part
Publication date: 16 June 2017

Liza S. Rovniak and Abby C. King

The purpose of this chapter is to review how well walking interventions have increased and sustained walking, and to provide suggestions for improving future walking…

Abstract

The purpose of this chapter is to review how well walking interventions have increased and sustained walking, and to provide suggestions for improving future walking interventions. A scoping review was conducted of walking interventions for adults that emphasised walking as a primary intervention strategy and/or included a walking outcome measure. Interventions conducted at the individual, community, and policy levels between 1990 and 2015 were included, with greater emphasis on recent interventions. Walking tends to increase early in interventions and then gradually declines. Results suggest that increased walking, and environmental-change activities to support walking are more likely to be sustained when they are immediately followed by greater economic benefits/time-savings, social approval, and/or physical/emotional well-being. Adaptive interventions that adjust intervention procedures to match dynamically changing environmental circumstances also hold promise for sustaining increased walking. Interventions that incorporate automated technology, durable built environment changes, and civic engagement, may increase cost-efficiency. Variations in outcome measures, study duration, seasons, participant characteristics, and possible measurement reactivity preclude causal inferences about the differential effectiveness of specific intervention procedures for increasing and sustaining walking. This review synthesises the effects of diverse walking interventions on increasing and sustaining walking over a 25-year period. Suggestions are provided to guide future development of more effective, sustainable walking interventions at the population level.

Article
Publication date: 4 April 2024

Andrew Reeves, Malcolm Pattinson and Marcus Butavicius

The purpose of this study is to investigate the extent to which a sample of the Australian cybersecurity industry is impacted by burnout.

Abstract

Purpose

The purpose of this study is to investigate the extent to which a sample of the Australian cybersecurity industry is impacted by burnout.

Design/methodology/approach

Based on the review of the literature, this research investigates the following three hypotheses. Gender will significantly predict burnout scores. Those who identify as women will score higher on average than those who identify as men (because of being in a male-dominated industry). Self-reported burnout will differ across job roles. In addition, the authors expect these relationships to hold across the three dimensions of burnout, namely, emotional exhaustion, depersonalisation and professional efficacy. Sleep quality will be associated with burnout.

Findings

Gender and job role were significant predictors of emotional exhaustion, but not depersonalisation or professional efficacy. The interaction between gender and job role was also significant. Senior managers experienced poorer quality sleep, and poorer sleep quality was associated with greater reported emotional exhaustion at work. For emotional exhaustion, female respondents who worked in security consultant roles tended to score higher than their male counterparts.

Practical implications

Left unaddressed, the high level of workplace burnout may add to the well-being and retention problems developing within the cybersecurity community. These results indicate that organisations should look to measure the well-being of their own cyber workforce and implement meaningful changes if they wish to keep their cyber talent and enable them to thrive at work.

Originality/value

This research paper is an extension of a previous paper by the same authors which is titled “Is Your CISO Burnt Out Yet”. This paper examined the demographic differences in workplace burnout among cybersecurity professionals.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Book part
Publication date: 10 June 2016

Maarten Van Craen

In this chapter, I reflect on the foundations of the “fair policing from the inside out” approach to identify elements that may complement and refine this theoretical framework.

Abstract

Purpose

In this chapter, I reflect on the foundations of the “fair policing from the inside out” approach to identify elements that may complement and refine this theoretical framework.

Methodology/approach

I address the question of how fair policing can be achieved from a multidisciplinary perspective. Insights and empirical evidence from criminology, psychology, management, and political science/public administration are used to theorize the relationship between internal and external procedural justice.

Findings

Both the theoretical framework itself and the conceptual model that has been derived from it are refined. In total, four aspects are elaborated: (1) I stress more explicitly the potential mediating role of moral alignment with citizens; (2) I point more explicitly at the potential mediating role of trust in supervisors and moral alignment with supervisors; (3) I hypothesize that strain/stress may mediate the relationship between internal and external procedural fairness; and (4) I hypothesize several links between mediators.

Originality/value

This chapter contributes to the challenge of theorizing the origins of fair policing. It aims at widening the scope of police research.

Details

The Politics of Policing: Between Force and Legitimacy
Type: Book
ISBN: 978-1-78635-030-5

Keywords

Book part
Publication date: 10 December 2013

Giovanni Battista Derchi, Michael Burkert and Daniel Oyon

Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers…

Abstract

Purpose

Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to incorporate the full spectrum of ecological data into day-to-day business decisions and foster green management execution. However implementation remains a challenge and many of the difficulties are associated with conceptual and practical problems in integrating ‘green’ information and providing guidance on effective implementation. In this context academics might investigate on further explanations on how to achieve excellence in both environmental and financial performance. Hence this chapter substantiates the need for more theoretical and empirical studies on EMA practices and proposes avenues for future research.

Approach

We review the growing body of EMA research to inform the reader of what has been studied to date and indicate the necessity for further investigation. In addition, we suggest areas for future research.

Findings

Our synthesis highlights the relevant aspects of EMA examined in prior studies. The review reveals unexplored facets that need to be investigated to complement existing knowledge. In particular researchers might explore the concept of environmental performance and the application of different forms of EMA within organizations. Moreover academics have the opportunity to further examine the role of EMA mechanisms in companies that do not pursue environmental results for economic benefits.

Value

The chapter sheds some light on EMA literature and emphasizes the opportunities that new theoretical developments and appropriate research designs offer in the investigation of the remaining gaps in the literature.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Keywords

21 – 30 of 520