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This chapter revisits the Hausman (1978) test for panel data. It emphasizes that it is a general specification test and that rejection of the null signals misspecification and is not an endorsement of the fixed effects estimator as is done in practice. Non-rejection of the null provides support for the random effects estimator which is efficient under the null. The chapter offers practical tips on what to do in case the null is rejected including checking for endogeneity of the regressors, misspecified dynamics, and applying a nonparametric Hausman test, see Amini, Delgado, Henderson, and Parmeter (2012, chapter 16). Alternatively, for the fixed effects die hard, the chapter suggests testing the fixed effects restrictions before adopting this estimator. The chapter also recommends a pretest estimator that is based on an additional Hausman test based on the difference between the Hausman and Taylor estimator and the fixed effects estimator.

Using the examples of Grenadian-born Jean Augustine, the first Black Member of Parliament in Canada, and Barbados' Prime Minister Mia Mottley, the piece argues that the ethos of the Emigrant Ambassador—the collective empowerment of Black feminism, liberation, and radicalism—ushered in a new era for change abroad and in Canada, as transnational and international change was driven by Black women from the West Indies.

The author used historical research and social science theoretical frameworks to formulate conclusions, lessons learnt and steps forward for current equity, diversity and inclusion (EDI) practitioners.

Black women born in the West Indies in the mid-twentieth century were the catalysts for social justice movements in the 2010 and 2020s. Many methods used for social change in the twentieth century are applicable in the 2020s and beyond.

Research is focused on Canadian and West Indian relations but will have implications for those across the British Commonwealth.

Practitioners and students of EDI will have a new tool on how to approach and confront anti-Black racism, particularly after May 25, 2020.

This article provides opportunities to support the dwindling efforts of anti-racism to support the lives of Black people across the Black Atlantic.

This is an original article built on previous scholarship of the author.

The authors propose to estimate a varying coefficient panel data model with different smoothing variables and fixed effects using a two-step approach. The pilot step estimates the varying coefficients by a series method. We then use the pilot estimates to perform a one-step backfitting through local linear kernel smoothing, which is shown to be oracle efficient in the sense of being asymptotically equivalent to the estimate knowing the other components of the varying coefficients. In both steps, the authors remove the fixed effects through properly constructed weights. The authors obtain the asymptotic properties of both the pilot and efficient estimators. The Monte Carlo simulations show that the proposed estimator performs well. The authors illustrate their applicability by estimating a varying coefficient production frontier using a panel data, without assuming distributions of the efficiency and error terms.

A semiparametric stochastic frontier model is proposed for panel data, incorporating several flexible features. First, a constant elasticity of substitution (CES) production frontier is considered without log-transformation to prevent induced non-negligible estimation bias. Second, the model flexibility is improved via semiparameterization, where the technology is an unknown function of a set of environment variables. The technology function accounts for latent heterogeneity across individual units, which can be freely correlated with inputs, environment variables, and/or inefficiency determinants. Furthermore, the technology function incorporates a single-index structure to circumvent the curse of dimensionality. Third, distributional assumptions are eschewed on both stochastic noise and inefficiency for model identification. Instead, only the conditional mean of the inefficiency is assumed, which depends on related determinants with a wide range of choice, via a positive parametric function. As a result, technical efficiency is constructed without relying on an assumed distribution on composite error. The model provides flexible structures on both the production frontier and inefficiency, thereby alleviating the risk of model misspecification in production and efficiency analysis. The estimator involves a series based nonlinear least squares estimation for the unknown parameters and a kernel based local estimation for the technology function. Promising finite-sample performance is demonstrated through simulations, and the model is applied to investigate productive efficiency among OECD countries from 1970–2019.

Four reputed leaders for the coming years in the field of special education for individuals with emotional and behavioral disorders (EBD) each with a slightly different perspective on the field were asked to respond independently to a prompt asking what does special education mean for students with EBD and what is being done and how do we maintain tradition? The contributors' responses to the prompt are presented and then summarized across the essays. A remarkable consistency emerges across the independent essays. In addition to the tradition of providing a free and appropriate education in the least restrictive environment, the contributors identify needs to support teachers serving this population. Needs in teacher training and the expertise required to meet the needs of individuals with EBD are outlined as well as potential contributions of technology to carry out specific tasks. We conclude with a call for increased advocacy for use of the knowledge that we currently possess and that which will soon be discovered to support students with EBD as well as their teachers. We also note that the contributors' names are listed alphabetically to acknowledge the equality of each person to the final product.

Applying signaling theory to Schein’s organizational culture framework, this study aims to explain how restaurants communicate that their establishments value wine through multiple cultural attributes.

A phenomenological research design was adopted to conduct three focus groups with 14 restaurateurs about wine culture. Conversational analysis with Straussian coding was used.

A comprehensive definition of wine culture was provided, and five factors emerged that signal the presence of a wine culture. A wine presence includes a wine list, marketing efforts, community involvement and restaurant aesthetics. Employee traits are defined by individual attributes, communications skills and overall knowledge (training). Restaurant identity reflects the cultural alignment and customer relationship expectations set forth by ownership. Organizational structure reflects a restaurant’s hierarchy within which an individual or department is afforded the freedom to invest in wine. Future alignment reflects generational differences and trends in wine preferences and consumption.

Researchers are provided a wine-culture definition and framework for wine research. Restaurants can use the study’s findings to formulate strategies for establishing a wine culture.

This study provided a framework for restaurateurs who wish to be known for wine to implement. Researchers and restaurateurs may facilitate communication between guests, staff and an organization regarding wine as a means of creating a competitive advantage.

As social media has become an ingrained aspect of our lives—including our political relationships with other citizens and the state—various governments have warned public servants that being politically active online might threaten the reputed impartiality of themselves and the public service. This study examines whether public servants are less likely to be politically active on social media than other citizens, and seeks to understand public servants’ varying disposition to be politically active online by investigating the role of employees’ underlying Big 5 personality traits.

Multivariate regression, along with marginal effects and predicted probabilities, are used to investigate public servants’ online political activity with survey data from Canada, a country where impartiality is a core public service value, and where governments, public service commissions and even public sector unions have voiced cautious messages about the threat online political activity presents to the reputed impartiality of public servants, and the public service at large.

Analysis of the direct effects of being a public servant and each Big 5 personality trait finds that being a public servant significantly, and substantively, reduces the probability of engaging in online political activity, meanwhile, Extraversion and Conscientiousness have consistent, significant and substantive relationships with being politically active online. Subsequent analysis investigating the dynamic between the Big 5 and being a public servant, uncovers a more complex story. Among public servants, Openness and Neuroticism, rather than Extraversion and Conscientiousness, are associated with significant and substantive changes in the probability of engaging in some online politically activities. This is consistent with research investigating the relationship between the Big 5 and risk aversion, given that public servants in Canada work in an environment with a highly cautious discourse portraying social media as a serious risk to impartiality.

The findings also speak to best practices for public service human resource managers by shedding light how public servants’ behavior can be better understood and managed by paying attention to their underlying personality traits.

This study moves beyond analyzing trends between public and private sector employees, to instead examine public servants’ online political activity. This study offers theoretical and empirical insight into how public servants’ disposition to be politically active online is, in part, influenced by their underlying Big 5 personality traits, specifically, Neuroticism and Openness.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California triggered by the Anderson dam’s overtopping in February 2017 and an examination of communication failures during the 2018 wildfire in Paradise, California. This chapter theorizes that regulatory decisions construct social and disaster vulnerability. Rooted in the Whole Community approach to disaster planning and relief espoused by the United Nations and the Federal Emergency Management Agency, this chapter calls for leadership to end the digital divide. It highlights the imperative of understanding community information needs and argues for linking strategies to close the digital divide with infrastructure and emergency planning. As the Internet’s integration into society increases, the digital divide diminishes access to societal resources including disaster aid, and exacerbates wildfire, flood, pandemic, and other risks. To mitigate climate change, climate-induced disaster, protect access to social services and the economy, and safeguard democracy, it argues for digital inclusion strategies as a centerpiece of community-centered infrastructure regulation and disaster relief.