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This paper demonstrates that present value (PV) models can be viewed as multiperiod extensions of accrual income statements (AISs). Failure to include AIS details in PV models may lead to inaccurate estimates of earnings and rates of return on assets and equity and inconsistent rankings of mutually exclusive investments. Finally, this paper points out that rankings based on assets and equity earnings and rates of return need not be consistent, requiring financial managers to consider carefully the questions they expect PV models to answer.

AISs are used to guide the construction of PV models. Numerical examples illustrate the results. Deductions from AIS definitions demonstrate the potential conflict between asset and equity earnings and rates of return.

PV models can be viewed as multiperiod extensions of AISs. Mutually exclusive rankings based on assets and equity earnings and rates of return need not be consistent.

PV models are sometimes constructed without the details included in AISs. The result of this simplified approach to PV model construction is that earnings and rates of return may be miscalculated and rankings based as asset and equity earnings and rates of return are inconsistent. Tax adjustments for asset and equity earnings may be miscalculated in applied models.

This paper provides guidelines for properly constructing PV models consistent with AISs.

PV models are especially important for small to medium size firms that characterize much of agricultural. Providing a model consistent with AIS construction principles should help financial managers view the linkage between building financial statements and investment analysis.

This is the first paper to develop the idea that the PV model can be viewed as a multiperiod extension of an AIS.

The purpose of this investigation is to gain insight into parents' perceptions of benefits vs burdens (value) of educational and healthcare service received for their child with ASD. Parents are the main integrators of long-term educational and healthcare service for their child with ASD.

Design/methodology/approach included (1) a sentiment analysis of discussion forum posts from an autism message board using a rule-based sentiment analysis tool that is specifically attuned to sentiments expressed in social media and (2) a qualitative content analysis of one-on-one interviews with parents of children diagnosed with ASD, complemented with interviews with experienced educators and clinicians.

Findings reveal the link between customized service integration and long-term benefits. Both parents and service providers emphasize the need to integrate healthcare and educational service to create holistic long-term care for a child with ASD. Parents highlight the benefits of varied services, but availability or cost are burdens if the service is not publicly provided, or covered by insurance. Service providers' lack of experience with ASD and people's ignorance of the challenges of ASD are burdens.

Ensuring health outcomes for a child with ASD requires an integrated service system and long-term, customer-centric service process because the scope of service covers the child's entire childhood. Customized educational and healthcare service must be allocated and budgeted early in order to reach the goal of a satisfactory service output for each child.

This is the first service research to focus on parents' challenges with obtaining services for their child with ASD. This paper provides service researchers and managers insight into parents' perceptions of educational and healthcare service value (i.e. benefits vs. burdens) received for their child with ASD. These insights into customer-centric perceptions of value may be useful to research and may help service providers to innovate and provide integrated service directly to parents, or indirectly to service providers, who serve children with ASD.

Mainstream pornography is popular, freely accessible, and infused with themes of male dominance, aggression, and female subservience. Through depicting sex in these ways, mainstream pornography has the potential to influence the further development of harmful sexual scripts that condone or endorse violence against women and girls. These concerns warrant the adoption of a harms-based perspective in critical examinations of pornography's influence on sexual experiences. This chapter reports on findings from interviews with 24 heterosexual emerging adults living in Aotearoa/New Zealand about how pornography has impacted their lives. Despite a shared awareness among participants of mainstream pornography's misogynistic tendencies, and the potential for harm from those displays, men's and women's experiences were profoundly gendered. Men's reported experiences were often associated with concerns about their own sexual behaviors, performances, and/or abilities. Conversely, women's experiences were often shaped by how pornography had affected the way that men related to them sexually. Their experiences included instances of sexual coercion and assault which were not reported by the men. These findings signal the need for a gendered lens, situated within a broader harms-based perspective, in examinations of pornography's influence.

This paper examines in detail how the use of storytelling with parallax technology can influence the user experience (UX) in online shops as well as brand- and behavior-relevant variables. Furthermore, this study analyzes the causal relationships between UX, brand attitudes and brand-related behavioral intentions in terms of purchase intention and price premiums. Explicit and implicit paths of human information processing are considered.

A sample of 266 respondents completed a web-based experiment under two conditions (text-based vs parallax storytelling online shop). An existing and operational online shop was used. The causal relationships were assessed by using partial least squares structural equation modeling (PLS-SEM). To measure implicit information processing, a single category implicit association test was applied.

By applying the storytelling technique with parallax scrolling, the online shop increased visitors' UX on explicit and implicit information processing levels and increased the online shop's overall perceived attractiveness. Storytelling with parallax motion enables an efficient transmission of brand-related associations to consumers' minds, enhances their explicit and implicit brand attitudes and increases their willingness to pay a higher price. Moreover, this study provides empirical evidence on the effects of UX on brand-related measures by applying PLS-SEM and thus reveals a causal chain of effects from UX on online shop attractiveness, brand attitude and behavioral intentions. Again, explicit and implicit perceptions were considered.

Science and practice are increasingly emphasizing that storytelling emotionalizes content, which facilitates effective communication and builds strong relationships with customers. Little evidence exists about its efficient implementation in an online shopping context and in fulfilling hedonic and pragmatic needs throughout the online journey. This study provides novel insights into managing online shoppers' UX, brand-related perceptions and behavioral intentions with the optimal use of techniques to implement storytelling. Furthermore, this is one of the first studies to holistically consider the human perception of online shops by drawing on theories and methods of psychology, marketing, consumer behavior, brand research and consumer neuroscience and considering explicit and implicit information processing in terms of hedonic and pragmatic UX and brand-related measures.

This paper aims to examine the influence of interactive social media marketing communications on teenagers’ cognitive, affective and behavioral attitude components in South Africa. The study also considers the impact of a number of additional factors such as usage (access, length of usage, log-on frequency, log-on duration and profile update incidence) and demographic (gender, age and population group) variables on young consumers’ attitudes toward social media marketing communications.

A survey was used via three self-administered questionnaires, which were distributed to over 13,000 learners in the age range of 13-18 years (Generation Z cohort) at colleges and high schools in South Africa. A generalized linear model was used for statistical data analysis.

The study ascertained that social media marketing communications had a positive on each attitude component among adolescents, but on a declining scale, which correlates to the purchase funnel. The results also revealed that teenagers who used social media for long time periods; updated their profiles frequently and were from the Colored and Black population groups, displayed the most favorable attitudinal responses to social media marketing communications.

Social media was collectively analyzed and did not consider the number of different social media types, which could be examined individually. This investigation only considered the Generation Z cohort, but other cohorts to attitudes toward social media marketing communications could also be assessed.

Companies and their brands should consider using and/or adapting their strategies based on the declining impact of social media marketing communications on the hierarchical attitude stages among young consumers and the divergent influence on usage and demographic variables when targeting the lucrative and technologically advanced, but capricious, Generation Z consumers.

This research established that social media marketing communications had a favorable influence on cognitive, affective and behavioral attitude components among young consumers, but on a declining scale, which is in congruence with the purchase funnel model. This investigation also makes an important contribution to attitudinal research in developing countries, where there is a lack of research in social media marketing communications.

The purpose of this paper is to develop an integrated theoretical framework for energy security concept and to shed light on the policies and strategies applied by the European Union countries to confront the challenges that faces them.

The research paper uses Regional Security complexes theory, which mainly developed in Copenhagen school for security studies, that founded by Barry Buzan. This school tried to clarify the untraditional security aspects, through expanding its scope by adding new dimensions than military perspective.

Despite the consolidated efforts exerted by the European Union to assure safe levels of energy security, and their continuous pursuit to be liberated from Russian energy over dependence, but the results are still limited.

The value of this research paper stems from the fact that it encompass the theoretical aspect by shedding light on all the developments occurred to energy security concept, in addition to the Empirical side, by analyzing various European energy security challenges and their confrontation strategies.

The twofold aim of this theory-building article is to raise questions about the ability of queer cinema to transform market culture and ideologies around gender and sexuality. First, the authors examine how the very capitalization of queer signifiers may compromise the dominant order from within. Second, the authors address how brands possibly can draw on these signifiers to project authenticity.

Through visual methods of film criticism and the semiotic analysis of three films (Moonlight, Call Me By Your Name and Portrait of a Lady on Fire), the authors outline some profound narrative tensions addressed by movie makers seeking to give an authentic voice to queer lives.

Brands can tap into these narrative attempts at “seeing the invisible” to signify authenticity. False sublation, i.e. the “catch-22” of commodifying the queer imaginaries one seeks to represent, follows from a Marcusean analysis.

In more practical terms, “seeing the invisible” is proposed as a cultural branding technique. To be felicitous, one has to circumvent three narrative traditions: pathologization, rationalization and trivialization.

In contrast to Marcuse's pessimist view emphasizing its affirmative aspects, the authors conclude that such commodification in the long term may have transformative effects on the dominant ideology. This is because even if something is banished to the realm of imagination, e.g. through aesthetic semblance, it can still be enacted in real life.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

This paper aims to investigate advertising effectiveness in Instagram and Facebook, the two most important social media platforms. It helps to understand which should be chosen depending on the target audience of the campaign.

The study examines advertising effectiveness in these social media in terms of ad attitude, ad intrusiveness and loyalty intentions. An online survey was conducted with 303 social media users. Age and gender are proposed as moderators.

The results indicate that Instagram Stories not only enhances consumer attitude toward ads but also increases perceived intrusiveness, compared to Facebook Wall. Millennials are more disturbed by Facebook Wall ads than non-millennial users. A triple interaction effect reveals that non-millennial men are more loyal toward Facebook Wall ads, whereas millennials of both genders and non-millennial women are more loyal to ads on Instagram Stories.

Advertisers should be aware of the differential features and segmentation possibilities in social media to better address their target audiences. More precisely, the research findings suggest that professionals should focus on Instagram Stories when targeting millennials and non-millennial women, and on Facebook Wall when targeting non-millennial men.

This study is one of the first to contribute to the literature on Instagram Stories as an advertising platform and compare its differential features with those of more established social media, such as Facebook Wall.

Esta investigación compara la efectividad publicitaria en Instagram y Facebook en función del público objetivo.

La investigación analiza las diferencias entre cada formato de red social en términos de actitud hacia el anuncio, intrusividad percibida y lealtad hacia el producto o marca anunciado. Mediante una encuesta online a 303 consumidores, se proponen efectos directos y efectos moderación de la edad y el género.

Los resultados indican que Instagram Stories mejora la actitud hacía el anuncio, pero aumenta también la intrusividad en comparación con Facebook Wall. La publicidad en Facebook Wall es más intrusiva para los millennials que para los no-millennials. Instagram Stories incrementa la lealtad entre los usuarios millennial de ambos sexos y las mujeres no-millennial; en cambio, los hombres no-millennial son más leales a la publicidad en Facebook Wall.

Los anunciantes deben aprovechar los nuevos formatos y las posibilidades de segmentación que les brindan las redes sociales para llegar a su público objetivo de manera más efectiva. Concretamente, los hallazgos de la investigación sugieren que deberían centrarse en Instagram Stories para dirigirse a un público millennial y a mujeres no-millennial; y en Facebook Wall, cuando su público objetivo sean los hombres no-millennial.

Este estudio es uno de los primeros que aborda el uso de Instagram Stories como soporte publicitario y lo compara con formatos publicitarios consolidados como Facebook Wall.

This paper aims to investigate the internal factors of resources and capabilities of five born globals (BGs) from Estonia. It explores quantitatively the internal factors between a medium BG and four small BGs.

The study used a survey questionnaire in collecting information from the CEOs of BGs. The questionnaire consisted of 105 questions relevant to export sales related to differences in internal factors.

The firms’ size and industrial sector play a role in export sales due to differences in internal factors. Small BGs expect financially based rewards, non-financial rewards, the job satisfaction of sales representatives with the export manager, and with work in general, and the representatives’ job satisfaction is higher in the small BGs than in the medium BG. The sales representatives’ job performance, their work performance, sales presentations, technical knowledge, adaptiveness, teamwork, planning, support, the organisational capabilities for business identification, relationship-building and innovation are all higher in medium BGs than in small BGs. Eleven sub-constructs of the model were shown to be important for small BGs.

The current study is focused on BGs from Estonia, i.e. small BGs and medium BGs. The study contributes to the internal factors of resources and capabilities of BGs as well as to the literature review on BGs. It also provides a logical conceptual model, indicating that the export manager’s job satisfaction is the central construct influenced by antecedent factors and is related directly to the export sales performance of the BG.