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The subject area of the assignment is accounting education and testing techniques.

This paper details an effective method to create individualized assignments and testing materials. Using a spreadsheet (Microsoft Excel), the creation of the unique assignments and answer keys can be semi-automated to reduce the grading difficulties of unique assignments.

Because students are using a unique data set for each assignment, the students are able to more effectively engage in student to student teaching. This process of unique assignments allows students to collaborate without fear that a single student would provide the answers. As tax laws (e.g., credit and deduction phase-outs, tax rates, and dependents) change depending on the level of income and other factors, an individualized test is ideal in a taxation course.

The unique assignments allow instructors to create markedly different scenarios for each student. Using this testing method requires that the student thoroughly understands the conceptual processes as the questions cannot be predicted. A list of supplementary materials is included, covering sample questions, conversion to codes, and sample assignment questions.

This technique creates opportunities for students to have unique assignments encouraging student to student teaching and can be applied to assignments in any accounting course (undergraduate and graduate). This testing method has been used in Intermediate I and II, Individual Taxation, and Corporate Taxation.

Theories of collaboration exist at the interfirm and intergroup level, but not the intragroup or team level. Team interactions are often framed in terms of leadership and followership, a categorization which may, or may not, accurately reflect the dynamics of intragroup interactions. To create a grounded theory of collaboration, the Farmer’s Exercise was given to groups of students, their interactions were recorded and post-exercise interviews of participants and observers were done. From a detailed analysis of the recordings and interviews a grounded theory of collaboration was developed. Two broad categories of collaborative behavior formed the frame of the theory that we call Collaborative Theory (CT). The first category, Individual First, is composed of three causal themes: turn-taking, observing or doing, and status seeking. The second category, Team First, also has three causal themes: influencing others, organizing work, and building group cohesion. This second theme can be identified with managerial and leadership action but we argue that it need not. Although this is a preliminary study subject to further validation and testing, CT already identifies collaborative behaviors that shed new light on intragroup interactions.

The purpose of this paper is to link empirically the value of intellectual capital and intellectual property to firm performance.

Survey data from managers in the (German) pharmaceutical industry is used to conduct a regression analysis focusing on the correlation between human, structural and relational capital, intellectual property and firm performance.

The results of the study show that including intellectual property in models linking intellectual capital to firm performance enhances the statistical validity of such models and their relevance for management.

Intellectual capital is an important source of an organization's economic wealth and is therefore to be taken into serious consideration when formulating the firm's strategy. This strategy formulation process can be enhanced by fully integrating intellectual property and intellectual capital into management models, as shown in this paper.

This empirical paper builds on and extends the Bontis research on the relationship between intellectual capital and firm performance. Contrary to Bontis the authors include intellectual property into the intellectual capital framework and focus on the role of intellectual property in the relationship between intellectual capital and firm performance.

Following victimisation of many types, knowing one is not alone in their experience, or the reactions to that experience, has been identified as comforting and supportive of recovery in survivors of violence and abuse. Information is often provided by support groups, professionals, or victim/survivor organisations, which still fill a significant gap in the criminal justice system, which offers insufficient support to victims of crime. However, as many victims do not engage with support services or the criminal justice system, they may be at risk of not receiving such crucial support. The rising popularity of so called ‘hashtag activism’ has however provided victims and survivors with a worldwide platform to share experiences, reactions, information, support, and solidarity. This chapter explores the impact of key hashtags, such as #metoo and #BlackLivesMatter, via a critical evaluation of outcomes, including policy, cultural, and legislative impact, to unpick their successes and failures, with a focus on support and community-building, marginalisation and performative allyship.

The purpose of this paper is to propose a model to evaluate the degree of intellectual capital (IC) maturity into organizations.

This is a qualitative, applied research designed as an exploratory and descriptive investigation. It employs a case study to apply the intellectual capital maturity model, which is developed from the literature review. The Proknow-C method of systematic literature review is the procedure adopted for the literature review in Scopus, Science Direct and Web of Science databases. In total, 21 IC constructs were derived from such review and assessed by 18 reviewers (judges).

In the scientific literature, IC is mainly viewed as a resource or set of resources an organization for the creation of competitive advantage and value. Using the information gathered about different views on IC, this study proposes a construction of the theoretical model, based on the models of the capability maturity model–Software Engineering Institute and Asian Productivity Organization–Knowledge Management, the management model and the application protocol.

This research offers view on the nature of the concept of IC showing (IC) as a business asset through maturity scale. The analysis of the concept of IC is focused at organizational and dimensional levels.

This study contributes to the further development of the concept of IC regarding its measurement in organizations through the maturity scale.

The purpose of this study is to empirically examine the impact of Indian firms' intellectual capital on firm performance, as well as the moderating effects of age and gender therein.

The research initially develops a theoretical model, through extant works and theories, which is subsequently empirically validated using the partial least square structural equation modeling technique with 328 respondents from 12 Indian firms.

The study concludes that specific dimensions of firms' intellectual capital, including structural capital, human capital and customer capital, positively and significantly impact firm performance, which in turn provides the firm competitive advantages. The study also finds that there are significant moderating effects of age and gender on the relationship between firm's intellectual capital and firm performance.

Further to its evident contribution to scholarly knowledge and its provision of a validated model, which could be used in other emerging and developed markets as well, the research provides valuable practicable directions to firm executives regarding the importance and utilization of the structural, human and customer capital in improving firm performance and strengthening its competitive edge.

The study adds valuable knowledge to the body of literature on intellectual capital, through its explicit empirical findings, as well as through its focus on the significant emerging market of India.

The purpose of this chapter is to examine geographic variations in utilization and need for mental health services. Data for this study were obtained from the 2002 National Survey of American Families. The total sample size was 23,327 adults of aged 18 years and older. Both logistic and linear regression were used to test the possibility of geographical variations. Disparities were found among the 13 U.S. states examined in this study. Results also showed that the percentage of African Americans, state mental health budgets, and mean length of stay in psychiatric hospitals in the state are important predictors of variations in mental health utilization and need variables. These findings suggest that although individual sociodemographic characteristics are important in examining mental health utilization, state characteristics (especially percentage of African Americans, state mental health laws, and mean length of stay in psychiatric hospitals) are also important predictors of variation in utilization of mental health services.