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The purpose of this paper is to evaluate the contribution of medical information systems (IS) to efficient use of information when diagnosing chest pain complaints with suspected acute myocardial infarction (AMI) as regards ordering of tests and accuracy of diagnosis.

In total, 102 physicians were asked to diagnose three cases of chest pain in patients consulting an emergency department (ED) in a simulation study. Half of the participants had access to a medical IS with complete patient information and the other half of the physicians did not.

It was found that participants who viewed the medical IS ordered fewer clinical examinations. Participants who viewed the medical histories made a more accurate main differential diagnosis (DD) of AMI. Physicians with access to the medical history reported significantly higher levels of confidence in their decisions, regardless of seniority.

The findings suggest that IS leads to better utilization of medical services, greater efficiency and lower costs and thus has implications for other healthcare sectors.

The purpose of this article is to critically examine two possible solutions to the lack of citizenship rights of children who lack documentation. Many industrialized countries must deal with undocumented children who have resided in the country most of their lives. In the USA, immigrants brought as children by their parents illegally are not eligible to receive financial help in most states for higher education, receive federal health care, or obtain driver's licenses. Even if they are qualified, they cannot legally work.

The article provides an in-depth analysis of the Dream Act and Deferred Action for Childhood Arrivals. The benefit of this study is to critically examine two possible solutions to the problem of undocumented children who have lived most of their lives in the USA.

The two solutions are analyzed in terms of broader conceptions of citizenship and human rights. Citizen rights are contested rights in the USA for undocumented immigrants and their children. It is found that theories of immigration and citizenship do not adequately explain the situation of undocumented childhood arrivals. After compulsory public education, undocumented students’ lives are at the mercy of state and federal administration policies. Citizenship theory is analyzed as it applies to undocumented immigrants brought as children to the USA.

This paper is limited to undocumented children in the USA.

The results point to the need for universal policies that will ensure young adults will have the critical resources and associated rights.

As Latinos become a large proportion of the US population, barriers to their continued education will impose significant economic and personal costs for individuals who have “identity without citizenship”.

This is among the first academic paper to link undocumented childhood arrivals in the USA, citizenship theory and public policy.

The authors herein carry out a literature review of retirement planning and highlights that proper retirement planning starts by looking at the level of income an individual is likely to continue receiving at retirement if they were to take no action, then comparing this to what they would need to lead the lifestyle they desire. The authors review the traditional economic theories that many are accustomed to when interpreting financial matters (i.e., rational behavior) and compares this to the various studies and articles found in literature. The authors then dig into retirement planning in Malta and the behavioral obstacles to proper planning and how these are tackled in different European countries.

The purpose of this paper is to provide practitioners of management with a sense of how collaborative team integration processes and new product development (NPD) processes were required in order to be reasonably successful in the current economic recession.

The four relatively large Pittsburgh‐based general service and/or manufacturing‐oriented companies, most with global operations and reach capabilities, were selected and reviewed for the principles of the strategic, financial, informational, and operational viewpoints.

Even conservative companies found that more radical approaches to NPD, such as product newness and uncertainty in new product innovation/production, may remove, not increase, barriers to incremental and/or radical manufacturability. This is especially true in firms that make proper use of the managerial connectivity provided by proper use of limited resources, which are enhanced by the timeliness of good strategies.

The roles of uncertainty, supplier influences, team integration processes, as well as technology, may act as change agents, especially under the current economic recession. These factors may result in leveling the playing field for incremental and radical innovators as they integrate processes associated with NPD.

The executive teams involved recognized the need for more radical product offerings by turning their focus to meeting customer needs instead of making risky investments. Through successful product implementation, the companies studied found stability in a very turbulent financial and service‐oriented marketplace.

This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting. Although there were no direct cash‐flow implications associated with these proposals, they had the potential to affect a company’s reported net income and revenue reserves. Using published comments and financial statements data, the paper tests: (a) the conventional positive accounting theory gearing hypothesis, using debt/equity ratios and (b) a new dividend hypothesis that is presented in the paper. The findings did not provide support for the gearing hypothesis and are therefore consistent with recent work of various other authors. However, the new dividend hypothesis was supported and the paper therefore suggests that the potential impact that an accounting treatment has on the revenue reserves of a company, and thus its dividend paying capacity, is a plausible reason for observed lobbying behaviour in the UK.

Decision making for acceptance of an R&D project occurs under uncertainty and may involve predominantly quantitative analyses, such as net‐present value, predominantly intuitive analyses, such as real options logic, or some combination thereof. This paper attempts to bring together two concepts of decision theory, i.e. heuristics and framing, and real options logic into one integrated view relative to R&D project valuation. It is believed that the integration of theory helps explain expected and unexpected decisions resulting from the R&D project valuation process.

It is proposed here that, under a typical R&D project review, aspects of two theoretical concepts integrate to aid project valuation and decision making. The aim of this paper is to develop a research framework leading to advancement in the understanding of the relationship of heuristic principles from decision theory and the valuation methodology of real options logic. Findings – As a conceptual paper, propositions and a research model representing the conceptual framework are presented.

Stemming from the propositions and research model, it is believed that the degree of influence that heuristics potentially exhibit on real options logic can be successfully measured. Confirming the degree of influence is a matter for future empirical research.

The originality of this paper is to develop a research framework leading to advancement in the understanding of the relationship of heuristic principles from decision theory and the valuation methodology of real options logic. In this framework, heuristics has been positioned as a moderator affecting project valuation derived by real options logic.

With the goal of helping consumers bounce back from the financial challenges they faced as a result of the COVID-19 pandemic, many firms developed and announced consumer-targeted resiliency programs (e.g. Walgreens waived delivery fees, Associated Bank allowed deferred mortgage payments). However, there is a paucity of research examining the unique features of these programs, and whether firms' investors (the first external stakeholder group to provide them with feedback regarding their strategies) were receptive to these programs during a period of time in which firms themselves were suffering financially. Drawing on resilience theory and stakeholder theory, the present research incorporates an event study of consumer-targeted resiliency program announcements to understand their financial implications for firms, and to learn whether firms witnessed different financial effects as a result of firm- and program-specific factors.

This study referred to business news publications and newswire services to collect a comprehensive list of consumer-targeted resiliency programs announced by publicly traded U.S. firms during the pandemic. The resulting dataset consisted of 145 announcements made during the period of February–June 2020. An event study was conducted in order to precisely measure the main effect of consumer-targeted resiliency programs on firm value, as manifested through abnormal stock returns. Finally, a moderation analysis (regression) was conducted to uncover whether firm characteristics or specific features of firms' consumer-targeted resiliency programs lead certain firms to witness stronger financial effects than others.

The main effect of consumer-targeted resiliency programs on firm value was found to be positive – a 1.9% increase on average. The moderation analysis finds that non-financial firms were rewarded more positively than financial firms (e.g. banks and credit card companies). In addition, financial aid (i.e. allowing customers to defer their payments to a firm for its products/services, versus a reduction in the price of a product/service or offering it for free or giving cash back to customers) and temporal characteristics (i.e. an offer being framed as limited-time, vs being indefinite or for the foreseeable future) are not found to have a moderating effect.

This theory-driven empirical study uncovers practical implications for managers of firms interested in whether investing in corporate social responsibility during times of crisis is a wise allocation of resources. Any form of financial aid for consumers, regardless of temporal limitations, is received positively by investors.

Deferred annuities, which offer longevity insurance with relatively low premiums, are a potential payout option in defined contribution (DC) pension plans in Japan. This study aims to measure individual preferences for these annuities.

This study conducts stated choice experiments using an original internet survey. This methodology provides a decision-making scenario similar to that faced by individuals when making real retirement saving decisions. Subjective valuations of deferred, immediate and term annuities are compared.

This study finds that male individuals have an insignificant preference for deferred annuities – the benefits of which begin at an advanced age. On average, deferred annuities are considered a gamble, betting against life and individuals who are married and have higher financial assets tend to value them less.

While previous studies, based on theory and simulations, have found that deferred annuities should be included in individual retirement assets, this study examines annuity preferences from the demand side (i.e. DC plan participants) –an approach that has not been addressed in the literature.

The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax‐deferred exchanges of like‐kind property.

The paper derives a theoretical premium value for exchanges and presents the first national level analysis of Federal tax data on the use of like‐kind exchanges involving farmland between 1999 and 2005.

There is significant interest in Section 1031 from stakeholders in rural communities because there is widespread belief that the recent growth in farmland values may have, in part, been stimulated by Section 1031 exchanges of farmland. Despite these concerns, little is known about the extent of such exchanges.

This paper provides insight into the value and use of the IRC's Section 1031 provision. Based on simulations of a theoretical model using plausible assumptions about asset growth, the paper shows how proposed tax changes will affect the tax value of the deferral.

US Navy warships are capital-intensive national defense assets that require periodic depot and intermediate level maintenance availabilities (periods). Oftentimes, ship maintenance is deferred or forgone altogether due to geopolitical strife or fiscal challenges. The impacts of missed maintenance are not only a burden on ships’ crews, but they also have a deleterious effect on current and future readiness. It is a difficult task to strike a balance between current and future readiness when insufficient resources are available to sustain a fleet of warships. This paper draws from multi-attribute utility theory (MAUT) to develop a ship maintenance decision-making model that considers attributes from the current and life cycle readiness cohorts. Using the current maintenance plans for two DDG 51-class ships entering availabilities in same fiscal year, this model determines which ship is more capable of absorbing a loss of maintenance and planned modernizations relative to the context of the decision environment. Five attributes are considered for the overall decision: mandatory maintenance, non-mandatory maintenance, mission impact from maintenance, mission impact from planned modernizations, and maintenance backlog. The model presented here is generalizable to a number of U.S. Navy ships and watercraft and can be used to inform decision-makers of the short- and long-term impacts of deferring critical maintenance.