Search results

Unlike protests against police brutality in the past (2014 and earlier), police officers responding to First Amendment-protected demonstrations in summer 2020 likely were wearing body-worn cameras(BWCs). This study seeks to understand police perceptions of the effects of BWCs when used in the George Floyd protests.

The authors use survey data from 100 agencies with federally-funded BWCs to assess the prevalence of BWC deployment to George Floyd protests and perceived benefits and limitations of the technology within this unique context.

About three-quarters of agencies encountered some level of demonstration/protest related to the killing of George Floyd, and the majority of those deployed BWCs during these demonstrations. Respondents indicated evidentiary value of footage was a key reason for doing so, and at least three preconditions for a civilizing effect were present.

Research has documented numerous benefits associated with BWCs, from reductions in use of force and citizen complaints to evidentiary value. However, the extent to which BWC benefits extend to public protests is unclear. The George Floyd protests represent an opportunity to understand the prevalence and usefulness of BWCs in policing public protests.

Homelessness has many causes and also is stigmatized in the United States, leading to much misunderstanding of its causes and what policy solutions may ameliorate the problem. The problem is of course getting worse and impacting many communities far removed from the West Coast cities the authors examine in this study. This analysis examines the socioeconomic variables influencing homelessness on the West Coast in recent years. The authors utilize a panel fixed effects model that explicitly includes measures of healthcare access and availability to account for the additional health risks faced by individuals who lack shelter. The authors estimate a spatial error model (SEM) in order to better understand the impacts that systemic shocks, such as the COVID-19 pandemic, have on a variety of factors that directly influence productivity and other measures of welfare such as income inequality, housing supply, healthcare investment, and homelessness.

The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed value and estimated market value of their current homestead property to their new property. Since passage, there has been limited and declining utilization of the portability provision. This paper explores whether the accrued tax savings due to the property assessment limit provide sufficient incentive for homesteaders to move by examining aggregated utilization of the portability provision among counties. Based on a panel regression using 67 counties from 2008 to 2012, our findings indicate the portability provision has had limited impact on Florida's depressed housing market and only a small number of well-educated and white homesteaders have availed themselves of this mechanism.

The purpose of this study is to review the capital budgeting literature over the past decade.

Specifically, over the years 2004–2013, we review works appearing in the major academic journals in accounting, finance, and management. Further, we review the specialized academic journals in management accounting. We examine the frequency of articles by journal and year published, the type of research method applied, and the topic area studied. We then review the research findings by topic area.

We find 110 articles appearing in the selected journals. While the articles increase in frequency, the research methods applied are predominantly analytical and archival in nature with relatively few experiments, case studies, or surveys. Some progress is observed for capital budgeting techniques and new methods for structuring uncertainty. The studies find that the size of capital budgets is about right for companies with high financial reporting quality, for liquid companies, during periods of normal cash flow, when the budget is financed by equity, for companies when they first go public or first go private. Tax rates and financial reporting methods for depreciation and tax expenses distort capital budgets. Organization structure and performance measurement can distort capital budgeting. Individual differences, especially optimism and honesty, can influence capital budgeting decisions.

This review is limited to the major journals in accounting, finance, and management; and the specialized journals in management accounting. There is much research to be done on capital budgeting, especially case studies of actual practice and experiments related to individual and group decision processes.

Very much more might be done to improve the quality of our food supplies by the great organisations that exist for the avowed object of furthering the interests of traders in foodstuffs. It is no exaggeration to say that these organisations claim, and rightly claim, to speak in the aggregate on behalf of great commercial interests involving the means of livelihood of thousands of people and the most profitable disposal of millions of money. The information that they possess as to certain trade methods and requirements is necessarily unique. Apart from the commercial knowledge they possess, these organisations have funds at their command which enable them to obtain the best professional opinions on any subjects connected with the trades they represent. Their members are frequently to be found occupying positions of responsibility as the elected representatives of their fellow‐citizens on municipal councils and other public bodies, where the administration of the Food Laws and prosecutions under the Food and Drugs Acts are often under discussion. Such organisations, then, are in a position to afford an unlimited amount of valuable help by assisting to put down fraud in connection with our food supply. The dosing of foods with harmful drugs is, of course, only a part of a very much larger subject. It is, however, typical. Assuming the danger to public health that arises from the treatment of foods with harmful preservatives, the continued use of such substances cannot but be in the long run as harmful to the best interests of the traders as it is actually dangerous to public health. The trade organisations to which reference has been made might very well extend their sphere of usefulness by making it their business to seriously consider this and similar questions in the interests of public health, as well as in their own best interests. It is surely not open to doubt that a great organisation, numbering hundreds, and perhaps thousands of members, has such a membership because individual traders find it to their interest, as do people in all walks of life, to act more or less in common for the general advantage ; and, further, that it would not be to the benefit of individual members that their connection with the organisation should terminate owing to their own wrong‐doing. The executives of such trade organisations hold a sufficiently strong position to enable them to bring strong pressure to bear on those who are acting in a way that is contrary to the interests of the public generally, and of honest traders in particular, by adulterating or misbranding the food products that they gain their living by selling. It should also be plain that such trade organisations could go a long way towards solving many of the very vexed questions that arise whenever food standards and limits, for example, form the subject of discussion. These problems are not easy to deal with. The difficulties in connection with them are many and great; but such problems, however difficult of solution, are still not insoluble, and an important step towards their solution would be taken if co‐operation between those who are acting in the interests of hygienic science and those who are acting in the interests of trade could be brought about. If this could be accomplished the unedifying spectacle of alleged trade interests and the demands of public health being brought, as is so often the case, into sharp conflict, would be less frequent, and there can be no doubt that general benefit would result.

This article surveys the literature dealing with theory and applications of life cycle costing (LCC). It deals with the literature published in the last 25 years and provides 667 references.

Purpose – The purpose of this chapter is to provide a comprehensive overview of the substance use disparities among American Indian/Alaska Native (AI/AN) youth, the contributing factors to these disparities, proven and promising approaches through strengths-based methods, barriers to implementation of prevention and treatment efforts, and future recommendations for effective programs and research.

Approach – We have conducted a thorough literature review of relevant research studies, as well as a review of government, tribal, and community-based curricula and resources. This review of programs is not exhaustive but provides several examples of best practices in the field and suggestions for future directions.

Social implications – We strongly advocate that to accurately explore the true etiology of substance abuse and to respond to the concerns that AI/AN have prioritized, it is necessary to utilize a strengths-based approach and draw upon traditional AI/AN perspectives and values, and active community participation in the process. More specifically, prevention and treatment programs should use methods that incorporate elders or intergenerational approaches; foster individual and family skills-building; promote traditional healing methods to recognize and treat historical, cultural, and intergenerational and personal trauma; focus on early intervention; and tailor efforts to each Native nation or community.

Value – Ultimately, to reduce substance abuse disparities in AI/AN youth, we must find better ways to merge traditional Native practices with western behavioral health to ensure cultural competency, as well as to develop mechanisms to effect system- and policy-level changes that reduce barriers to care and promote the well-being of AI/AN youth, families, and communities.

The purpose of this study was to investigate the trends of climate change and their impact on businesses in Kenya’s Public Listed Companies (PLCs).

Out of 66 PLCs, the researchers interviewed 10 companies, and therefore obtained a 15% sample. The methodology was utilization of both primary and secondary data and by use of a combination of the structured and unstructured interviews.

The findings indicated that, although climate change issues are mentioned or implied in strategic plans and core values, they rarely however, translate to normal or day-to-day conversation or operation of the businesses. PESTEL factors are cited as having a very positive impact on businesses that are technological and economic, contrary to environmental/climate change factors which have a more negative than positive effect on the business. Electricity outages/shortages will have serious impact, while agricultural, tourism, insurance, and aviation sectors are likely to be most severely affected by climate change. The hypothesis that climate change is affecting all businesses was accepted while that stating that climate change is significantly impacting businesses negatively rather than positively by increasing operating costs which may result to closure if not mitigated by 2030 was rejected.

Companies should not adopt a “business as usual” attitude but invest in training on effects and strategies for mitigation as well as adaptation and translate climate issues into action as well as create synergy in tackling climate change issues.

The research is valuable to environmentalists, meteorologists, business community, academicians, as well as scientists and scholars alike both nationally and internationally.

The purpose of this paper is to identify the demographic and psychographic characteristics of older green tea consumers in the USA. By understanding this segment’s background, perceptions, and behaviors, health and marketing professionals can tailor messages to reach clients and consumers.

An online survey was completed in January 2014 with 1,335 older adult consumers (=55 years old). Data were analyzed using descriptive statistics and binomial logistic regression.

More than half (n=682, 51.2 percent) of respondents drank green tea. Most green tea consumers in this sample are college-educated and employed female home owners. The odds for green tea consumption are greater if a respondent is in good health, was informed about diet and health, or made a health-related dietary change in the past year. There are greater odds of consumption if the respondent is familiar with the relationship between drinking green tea and the reduced risk of cancer however, the importance of health statements on product labels are not predictive of consumption.

This study was conducted in the USA and with older adults. Future research should explore characteristics of younger consumers, i.e. 18-54 years old.

Health educators, regulators, and marketing professionals may use this profile to tailor messages that speak to consumers and client’s values and motivations.

To the authors’ knowledge, this is the first profile of older adult green tea consumers in the USA.

The progress of initiatives concerned with implementing evaluated clinical research (such as evidence based medicine and clinical effectiveness) is dependent on the way individual health professionals actually acquire, use and value clinical knowledge in routine practice. The findings of two research projects, the Value and EVINCE projects, are compared with studies of the consolidation and application of clinical knowledge in clinical decision making. The Value project was concerned with the ways in which information from NHS libraries might be used in present and future clinical decision making. EVINCE was a similar impact study for nursing professionals. Both studies confirmed the importance of personal clinical knowledge. Health information services need to use a variety of strategies and knowledge management skills to ensure that the evaluated research evidence is assimilated and implemented into practice.