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Book part
Publication date: 7 October 2019

Thomas G. Noland, Shawn Mauldin and Robert L. Braun

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose…

Abstract

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose to pursue a department head opportunity. The second purpose is to provide insight into the leadership of the accounting departments by looking at various workload aspects of department heads. The authors surveyed accounting department heads from programs with the Association to Advance Collegiate Schools of Business (AACSB) accounting accreditation, AACSB business only accreditation, and non-AACSB accreditation. Surveys were sent to 918 individuals listed as the leader of an accounting program in the 2016–2017 Hasselback Accounting Directory with 144 individuals responding (15.7% response rate). In addition to the workload of the department head in the areas of teaching, research, and service, the study analyzed the major challenges and difficulties the department head faces. The study also sought responses from survey participants on additional issues such as the benefits of AACSB accreditation and compensation.

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Book part
Publication date: 7 October 2019

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

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The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

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Article
Publication date: 22 November 2019

Christian Kuiate and Thomas R. Noland

This paper aims to investigate whether firms strategically use retirement plans to retain employees with core competencies and whether offering these retirement plans…

Abstract

Purpose

This paper aims to investigate whether firms strategically use retirement plans to retain employees with core competencies and whether offering these retirement plans provides competitive advantages that lead to greater profitability.

Design/methodology/approach

The data set consists of annual financial data reported to the US Department of Transportation by long haul truckload carriers. The paper uses linear regression analysis to test the hypotheses. Descriptive statistics, univariate comparisons and robustness tests are also reported.

Findings

The findings support the assertion that offering a retirement plan is positively related to the attraction and retention of skilled workers and that firms that offer retirement plans are more profitable.

Research limitations/implications

Data limitations preclude proving a definitive causal relationship. With the increasing availability of rich and timely data sets at both the firm and employee levels, future research may enhance the understanding of the role that pensions play in both labor and firm productivity.

Originality/value

This study provides evidence that retirement plans may serve as a strategic tool in highly competitive industries characterized by high labor turnover. This study shows that by analyzing the degree of cost stickiness in income statement line-items, it is possible to bypass the need for more granular analyses to uncover meaningful economic relationships. Finally, this study contributes to the literature examining the implications of operating decisions for financial performance (a balanced scorecard perspective), and it shows that offering pension benefits is related to stronger financial performance.

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Journal of Accounting & Organizational Change, vol. 15 no. 4
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 20 June 2017

David Shinar

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Article
Publication date: 1 March 1983

Kathleen W. Craver

In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools…

Abstract

In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools. These two laws, Section 504 of the Rehabilitation Act of 1973 and the Education For All Handicapped Children Act of 1975 (known as Public Law 94–142), have required local public school agencies to provide new eductional programs for thousands of handicapped children not previously served by the public schools. Counselors, principals, and teachers were quickly informed of the law's requirements and willingly began the task of main‐streaming and assimilating these children into various curricula. Their physical needs were attended to rapidly; their societal and emotional needs, unfortunately, lagged behind. Within the past seven years, there has been an increase in books, articles, and films specifically addressed to counseling the handicapped. Unlike past literature which focused only on the vocational aspect of rehabilitation counseling, current writing emphasizes personal counseling meant to assist a disabled child to participate fully in the problems and joys of daily living.

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Reference Services Review, vol. 11 no. 3
Type: Research Article
ISSN: 0090-7324

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Handbook of Transport Strategy, Policy and Institutions
Type: Book
ISBN: 978-0-0804-4115-3

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Article
Publication date: 1 September 1995

C.S. Agnes Cheng, H.Y. Kathy Hsu and Thomas R. Noland

This paper extends previous research by reexamining the difference in cross‐sectional variability of Japanese and U.S. price‐to‐earnings (PE) ratios. A simple model is…

Abstract

This paper extends previous research by reexamining the difference in cross‐sectional variability of Japanese and U.S. price‐to‐earnings (PE) ratios. A simple model is developed to decompose the variance of the PE ratio into three components: the variance of the price‐to‐book (PB) ratio, the variance of the book‐to‐earnings (BE) ratio and the covariance of the PB and BE ratios. We analyze the behavior of the cross‐sectional variability of the PE ratio and its components and compare the behavior of these ratios across the U.S. and Japanese markets. We find that the cross‐sectional variability of the PE ratio in the Japanese market is consistently lower than that of the PB ratio and the converse is true for the U.S. market. The cross‐sectional variability of PE ratios in Japan is lower than that in the U.S. and the converse is true for the PB ratio. Our results are inconsistent with those reported by Bildersee et al. and indicate that the main factor causing the differences between the cross‐sectional variability of PE ratios and PB ratios is the high negative covariance of the PB and BE ratios.

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Managerial Finance, vol. 21 no. 9
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 1 December 2016

Wei Zou, Xiaokun Wang and Yiyi Wang

To address the safety concerns generated by truck crashes occurred in big cities, this paper analyzes the zip code tabulation area (ZCTA)-based truck crash frequency…

Abstract

To address the safety concerns generated by truck crashes occurred in big cities, this paper analyzes the zip code tabulation area (ZCTA)-based truck crash frequency across four temporal intervals – morning (6:00–10:00), mid-day (10:00–15:00), afternoon (15:00–19:00), and night (19:00–6:00) in New York City in 2010. A multivariate conditional autoregressive count model is used to recognize both spatial and temporal dependences. The results prove the presence of spatial and temporal dependencies for truck crashes that occurred in neighboring areas. Built environment attributes such as various types of business establishment density and traffic volume for different types of vehicles, which are important factors to consider for crashes occurred in an urban setting, are also examined in the study.

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Spatial Econometrics: Qualitative and Limited Dependent Variables
Type: Book
ISBN: 978-1-78560-986-2

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Book part
Publication date: 19 November 2003

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Handbook of Transport and the Environment
Type: Book
ISBN: 978-0-080-44103-0

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