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This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement of cash flows and forecasting firm performance.

Evidence is collected from responses to 104 surveys and 52 interviews completed by US and Australian analysts from 2017 to 2022. The survey and interview questions are developed with reference to the literature.

US and Australian analysts believe that the DM format provides incremental benefits compared to the IM for (1) confirming the reliability of earnings; (2) improving earnings confidence; (3) more accurate ex ante forecasts of operating cash flow and earnings; and (4) identifying opportunistic accruals manipulation. Analysts view that DM disclosure can lower firm-level cost of equity, although US interviewees more uniformly expect lower costs of equity under DM disclosure when firms yield low earnings quality. DM disclosure is also more important during unstable economic periods, as proxied by COVID-19.

Limited research currently exists regarding disclosure of the DM or IM and its impact on analysts' forecasting accuracy, earnings quality, economic uncertainty and cost of equity. Previous research has relied on archival research to examine differences between the DM and IM methods and are limited by data availability. Our findings are particularly relevant to the US market with few US firms reporting the DM format.

This study aims to use cognitive appraisal theory to explain how organizational disruption influences the development of envy resulting in unethical selling practices, turnover intentions and a reduction in customer orientation that causes disruption to impact customer relationships. This research helps to address drivers of salesperson envy, the potential disruptions to customer relationships and the required need to invest in psychological resources to offset these negative effects.

A total of 211 salespeople were surveyed to test the hypotheses. First, the measurement model was validated using a confirmatory factor analysis. Next, the hypotheses were tested using structural equation modeling AMOS 27. Mediation and moderated mediation were tested using the bootstrap method. Estimands were created within AMOS to test the indirect and interaction effects in the full model. A post hoc analysis further informed the findings.

The results show that the development of envy increases under conditions of organizational disruptions, leading to potential customer disruptions through turnover intentions, unethical selling behaviors and a reduction in customer orientation. In addition, the mediation analysis shows that envy drives the relationship between organizational disruption and unethical selling, turnover intentions and customer orientation through fully mediated relationships. Finally, the interaction effects between organizational disruption and psychological capital show high levels of psychological capital help to decrease the development of envy, thus reducing unethical selling behaviors and turnover intentions while increasing customer orientation.

The study provides practitioners with insights into how to reduce envy by investing in the psychological capital of their salesforce. The study also provides suggestions for handling disruptions and managing envy to prevent actions that act to damage customer relationships.

Salespeople are likely to encounter organizational disruption. Sales managers need to be prepared to manage the outcomes of organizational disruption as it impacts the sales force. Understanding how disruptions impact customer relationships through envy is an important yet under-explored topic. This research adds to and expands the sales literature using cognitive appraisal theory to help address drivers of salesperson envy and its potentially negative impact on customer relationships and shows the required need to invest in psychological resources to offset these negative effects. The study also helps expand the recent focus on worldwide disruptions by adopting another context for disruption stemming from organizational disruption.

This study reports on changes made within the study, plan, teach and reflect steps of lesson study with pre-service teachers who were learning to teach within a disciplinary literacy course.

Using methods associated with formative experiments and design-based research, this study gathered data over four iterations of the disciplinary literacy course. Data included the course materials, pre-service teachers’ written work, observational notes from research lessons, transcripts of post-lesson discussions and teacher-educators’ analysis sessions and pre-service teachers’ post-program interviews. Data were analyzed within and across iterations.

Initial adjustments to the lesson study process focused on the reflect step, as we learned to better scaffold pre-service teachers sharing of observational data from research lessons. Later adjustments occurred in the study and plan steps, as we refined the design of four-day lesson sequences that better supported pre-service teachers’ attention to disciplinary literacy while providing room for their instructional mentors to provide specific team-based feedback. Adjustments to the teach step included reteaching and more explicit attention to literacy objectives.

This paper contributes to the literature by explicitly applying formative experiment and design-based research methods to the implementation of lesson study with pre-service teachers. Furthermore, it contributes examples of lesson study within a disciplinary literacy context, expanding the examples of lesson study’s applicability across content areas.

This paper aims to explore the significance of videoconferencing in blended learning, using the technology acceptance model to investigate students’ perceptions and its impact on course engagement, student satisfaction and future technology use intention. In addition, it examines the role of teacher support in fostering interactive virtual learning experiences.

This study focuses on a cohort of international students regarding blended courses amid the COVID-19 pandemic when the conventional face-to-face components were substituted with virtual classrooms through videoconferencing. It aims to investigate how to facilitate connectivity between Southeast Asian students and their professors located in a Southern state in the USA.

This study reveals that the perceived usefulness of videoconferencing predicts future intention to use, emphasizing the vital role of teacher support in engaging students in virtual classrooms and contributing to student satisfaction.

The small sample of international students in blended courses with an American university during the COVID-19 pandemic may limit the generalization of the findings.

Videoconferencing can be a valuable tool to enhance connectedness in digital learning post pandemic.

Videoconferencing in blended learning can bridge geographical barriers and provide access to diverse learners who might otherwise have limited educational opportunities.

This study supports the integration of videoconferencing as a mechanism for providing high-quality digital learning experiences.

The first objective of this article is to analyse the reasons to pursue inclusive growth, that is economic growth accompanied by a reduction of social inequalities in different dimensions. The second objective of the article is to develop a systematised framework to understand the different channels and enablers by which heritage can contribute to inclusive growth through a review of specialised literature.

The methodology of this article is based on an exhaustive review of existing literature around models of economic development and their ability to decrease social inequalities. It critically reviews theoretical and empirical studies on existing economic approaches and links them with the heritage policy field.

The article finds that countries should pursue inclusive development since it is a fundamental condition for social cohesion, trust and society's overall well-being and because it enables economic growth to be sustainable through time. It also identifies four channels through which heritage can contribute to inclusive development: in its public good dimension, in its capacity to equalise opportunities, in its ability to reduce social, educational and health disparities and in its capacity to decrease spatial income inequalities through regeneration processes.

The framework, that is developed to categorise the different channels and enablers through which heritage could contribute to inclusive growth, is not empirically tested. Further research could approach this by estimating a difference in difference model. However, data limitations could limit this objective in the short-term.

Its originality relies in the development of a conceptual framework that is aimed at shaping heritage policies that target, at the same time, the reduction of inequalities and economic growth.

This study aims to explore the impact of experiencing virtual reality (VR) and three-dimensional (3D) printing during the design process on the creativity of interior design students in a luminaire design project.

This study used the case-study approach within the context of a nine-week luminaire design project. Collected data included self-reported interest and engagement of students from a Qualtrics questionnaire and the ratings of their creativity via the Creative Product Semantic Scale (CPSS) with two judges.

Descriptive statistics from the Qualtrics questionnaire indicated an overall high level of student interest and engagement with the VR and 3D printing learning experience. Paired t-tests from CPSS ratings of the two judges showed a moderate increase in novelty and a significant increase in style with the introduction of VR and 3D printing technologies, respectively.

Spearman’s correlations (rho) showed no statistical evidence for the relationships between CPSS ratings for creativity and students’ self-reported interest and engagement in VR and 3D printing learning experience.

Ample access time to VR technology and sufficient control over the 3D printing process are important for effective applications of Industry 4.0 technologies in organizations.

This study dissected the confounding variables in its results as practical considerations for intergrading VR and 3D printing technologies for organizations in Industry 4.0.

This study acknowledged VR and 3D printing technologies as simulants for interest and engagement, which benefit creativity.