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1 – 10 of over 98000Sharon Bruns, Diana Falsetta and Timothy J. Rupert
In this chapter, we present a series of exercises designed to help students integrate their understanding of tax and financial accounting. The exercises describe a small business…
Abstract
In this chapter, we present a series of exercises designed to help students integrate their understanding of tax and financial accounting. The exercises describe a small business, Nuñez Security Services, Inc., that has chosen to operate as a corporation. These exercises can be used separately or together, and require identification of items that will result in either permanent or temporary differences in financial and tax reporting. The exercises also help students develop an understanding of the implications of these differences on the calculation of tax expense for financial reporting purposes and the calculation of taxable income for tax reporting.
Natalia Andreassen, Rune Elvegård, Rune Villanger and Bjørn Helge Johnsen
Evaluating emergency preparedness exercises is crucial for assessing enhanced knowledge, facilitating learning and implementing knowledge in organizations. The cognitive process…
Abstract
Purpose
Evaluating emergency preparedness exercises is crucial for assessing enhanced knowledge, facilitating learning and implementing knowledge in organizations. The cognitive process of motivation for action is a precursor for action, coping behavior and individual learning. This study aims to focus on how guided evaluation of emergency preparedness exercises can enhance cognitive motivation and influence the mental readiness of exercise participants.
Design/methodology/approach
This is a conceptual paper with a model approach design. The main conceptual contribution is suggesting a model for guided evaluation in emergency preparedness exercises. We present a theoretical background for understanding the increase in motivation based on social cognitive learning theory. In particular, this study discusses how different evaluation steps contribute to enhanced motivation and learning for exercise participants.
Findings
Increased motivation and enhanced personal performance standards could be achieved through using processes that lead to self-efficacy in guided exercise evaluation. Specifically, sources of enhanced motivation, such as repeated coping experiences, self-regulation processes, mastery motivation and performance motivation, would proliferate the readiness of individual crisis managers and teams.
Practical implications
This article suggests an evaluation model for use in emergency preparedness exercises. This approach combines bottom-up and top-down processes for debriefing, reflection and feedback, both individually and in teams. This approach aims to enhance exercise participants’ motivation and utilize exercise evaluation for organizational learning.
Originality/value
The conceptual discussion leads to developing implications for evaluation practice, suggesting how to structure evaluation and why. This study is novel for its explanation of how to use evaluation in the learning process.
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Pattaraporn Piwong, Tiwaporn Junkhaw, Kavinash Loganathan, Murallitharan Munisamy and Ratana Somrongthong
The known advantage of exercise for older adults who had knee pain is limited by low adherence to an exercise program. This study aims to determine the effect of the LINE…
Abstract
Purpose
The known advantage of exercise for older adults who had knee pain is limited by low adherence to an exercise program. This study aims to determine the effect of the LINE application on action and coping plans on exercise adherence, self-efficacy for exercise, specific self-efficacy (task, maintenance and recovery), functional performance (knee range of motion, time up and go, 30-s chair stand and knee outcome for activities of daily living) and knee pain scale among older adults with knee pain in suburban Bangkok, Thailand.
Design/methodology/approach
A total of 86 participants aged between 50 and 65 years old were divided into two groups for a period of 14 weeks: intervention (received action and coping plans via the LINE application) and control group (received usual care). All outcomes were measured at baseline and posttest except exercise adherence, which was collected postintervention.
Findings
A significant difference between intervention and control groups across all outcomes. Within group comparisons before and after, the intervention indicates that participants of the intervention group significantly improved posttest. In conclusion, using mobile health technology in combination with action and coping plans was found to enhance older adults’ exercise adherence and motivation, thus, decreasing knee pain while increasing functionality.
Originality/value
This study provides new insight into the combination of action and coping plans implementing with instant messaging through the LINE application which had a positive impact on enhance exercise adherence and knee functional performance of Thai elderly with knee pain.
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Reviews previous research on the timing of employee stock option exercise decisions and share price performance before and after insider trading. Analyses the 1992‐1993 exercise…
Abstract
Reviews previous research on the timing of employee stock option exercise decisions and share price performance before and after insider trading. Analyses the 1992‐1993 exercise behaviour of top executives at 65 large US firms using the Black‐Scholes (1973) value (less anticipated dividends) as a benchmark to compare with the intrinsic value (market price minus exercise price) at the date of exercise. Finds options are exercised when the two values are roughly equal, i.e. that executives’ decisions are not risk‐averse or biased by private information. Also shows a tendency for the subsequent change in share prices to be lower when the intrinsic value is less than the Black‐Scholes value at the time of exercise. Considers consistency with other research and the implications of the findings.
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An area of workplace well-being, and thus performance, which is now being recognized more widely is the mental health of employees. Research today demonstrates that exercise is…
Abstract
Purpose
An area of workplace well-being, and thus performance, which is now being recognized more widely is the mental health of employees. Research today demonstrates that exercise is good for the body and dramatically affects the brain. While it is widely accepted that regular exercise can promote weight loss, lower blood pressure and decrease the risks of diabetes, heart disease and certain cancers, it is also becoming clear that exercise can improve mood, coping skills and even treat clinical depression and anxiety. These findings further support the upward trend of companies offering a wider range of health benefits to their employees.
Design/methodology/approach
One example of the combined research, Rethorst et al., published a large meta-analysis exploring the interaction between physical activity and depression. They examined 58 randomized trails and found that participants in the studies who had been randomized to use exercise as a treatment for depression had significantly lower depression scores than participants who had been randomized to the non-exercise or “control” group. Both clinically depressed and non-clinically depressed individuals reported lower depression scores if they participated in the exercise group.
Findings
Exercise can be as effective as medication in treating depression. Regular exercise can decrease the symptoms of clinical anxiety. Employers who incentivize physical activity can dramatically lower healthcare costs. Benefits packages which promote physical activity can increase productivity and decrease absenteeism.
Originality/value
There will always be people with an illness which requires medication, but there appears to be a group that will benefit greatly from getting out and moving with regular exercise. The hope is that physicians with patients who have symptoms of depression and anxiety will encourage their patients to get some exercise to see if it helps. This can be something that is done alone or as an adjunct to talk therapy and/or pharmacologic treatment. Exercise is not likely to change the circumstances that make life challenging, but it can help all humans cope better with these challenges.
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This article highlights the value of close co‐ operation and understanding between those inthe public, private and voluntary sectors who have the responsibility for planning and…
Abstract
This article highlights the value of close co‐ operation and understanding between those inthe public, private and voluntary sectors who have the responsibility for planning and responding to major incidents. Multi‐agency response and co‐operation can be improved through joint planning and exercises which serve to validate plans, enable staff to familiarise themselves with the arrangements and assist in training. The whole plan or just part of it may be exercised according to need, and may involve participation by one or more agencies. It has to be decided who needs to be exercised and which type of exercise is appropriate, for example paper feed, table‐top, communications‐simulated or live. When staging exercise, it is important to plan, conduct and supervise them in a way which will ensure maximum benefit to all participants, enhance response safely and enable weaknesses in the plans to be revealed and corrected.
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The exercise was described by NATO as a "show of force", while the Dutch foreign minister referred to it as "a warning" to Russian President Vladimir Putin. Multinational military…
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DOI: 10.1108/OXAN-DB200437
ISSN: 2633-304X
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Natalie Tatiana Churyk, Shaokun (Carol) Yu and Brian Rick
This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting…
Abstract
This exercise exposes students to the accounting for stock option modifications and option service and performance conditions, requiring research in the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the use of the Black-Scholes option pricing model.
Students identify and apply accounting standards to account for stock option plans, stock option modifications, acquired stock option plans, and service and performance conditions that relate to stock option plans. Indirect student feedback suggests that students view the exercise as valuable. Comments include that the exercise reinforces and expands their knowledge of real-world stock compensation plans. Direct assessment data using grading rubrics finds that most students meet instructor expectations.
The exercise enhances critical thinking skills, increases professional research practice, and improves written skills. It introduces students to common real-world events and reinforces their learning related to stock compensation.
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Curtis M. Nicholls and Stacy A. Mastrolia
This exercise should make apparent to introductory accounting students the importance of internal controls both as a deterrent and as an early detector of fraud. We use the fraud…
Abstract
Purpose
This exercise should make apparent to introductory accounting students the importance of internal controls both as a deterrent and as an early detector of fraud. We use the fraud triangle (PCAOB, 2010) framework to help students understand and evaluate this fraud. We believe completing this exercise will give students a better understanding of fraud in general, the fraud triangle, and internal controls and their use in preventing and detecting fraud.
Methodology/approach
This exercise presents an actual embezzlement committed by a long-tenured employee of a local not-for-profit organization. Each component of the exercise contains a series of questions to facilitate classroom discussion.
Findings
Student surveys confirm that students learn about detecting and preventing fraud. Students also indicate that they find the not-for-profit setting interesting and would use the principles in the exercise if they become affiliated with a not-for-profit organization.
Originality/value
To our knowledge, this is the first fraud exercise directed at educating students in introductory and survey courses in accounting where students likely have only a minimal understanding of accounting and internal controls.
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D. Kip Holderness and James E. Hunton
This study relies on the theory of planned behavior (Ajzen, 1985) to examine the antecedents of regular exercise in the audit profession; in addition, the research model tested…
Abstract
This study relies on the theory of planned behavior (Ajzen, 1985) to examine the antecedents of regular exercise in the audit profession; in addition, the research model tested herein includes two key consequences of exercise: physical healthiness and subjective vitality (one dimension of psychological healthiness). A total of 490 auditors (154 from a large regional CPA firm and 336 from a Big-4 CPA firm) participated in the survey. The results indicate that the antecedents of exercise, as articulated by the theory of planned behavior (attitudes, social norms, and perceived behavioral control), are significantly and positively related to actual exercise behavior. As a consequence of exercising, the auditors indicated improved physical and psychological healthiness. From a theoretical perspective, this is the first study to our knowledge to test both antecedents and consequences of exercise in a single model. Practically, the results suggest that CPA firms should create a culture where engaging in regular exercise is expected, accepted, and encouraged; additionally, firms should ensure that auditors have the opportunity and means to exercise on a regular basis, particularly when they are on the road working at client sites. Rising health care costs are a concern for all employers and employees. A greater understanding of how to improve the physical and psychological healthiness of employees will benefit individuals, organizations, and societies.