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1 – 10 of 25The authors gathered the core information for this case using publicly available filings from the US Department of Justice and the US Securities and Exchange Commission. Publicly…
Abstract
Research methodology
The authors gathered the core information for this case using publicly available filings from the US Department of Justice and the US Securities and Exchange Commission. Publicly available news articles were used to complement the core information. All sources are cited.
Case overview/synopsis
This case involves an assumed fraud perpetrated by the C-suite members of Celadon Group, Inc. – formerly one of the largest trucking companies in North America. By 2016, the value of Celadon’s truck inventory significantly decreased in value. Instead of reducing the inventory to its market value on the Balance Sheet, management engaged in a series of trades and creative accounting to conceal the fact they had overvalued the trucks.
Investment analysts at Prescience Point Capital Management and Jay Yoon (both published on Seeking Alpha) found inconsistencies and red flags in Celadon’s 2016 and 2017 financial reports and reported their suspicions to the public. Soon after, Celadon’s audit committee declared the company’s recent financial statements could no longer be relied upon, resulting in an immediate market loss of $62.3m. In 2019, Celadon entered into a Deferred Prosecution Agreement and was ordered to pay $42.2m in restitution. The Department of Justice (DOJ) criminally charged Danny Williams (president of Quality, a Celadon subsidiary) and he entered a plea agreement. The DOJ also criminally charged Bobby Lee Peavler (CFO) and William Eric Meek (COO). Celadon filed for bankruptcy and operations ceased. Then, in an unexpected turn of events, in 2022, the DOJ dismissed the criminal case against Peavler and Meek.
Complexity academic level
This case allows students to apply theory learned in a fraud examination or forensic accounting course to an actual fraud case. It discusses red flags and how perpetrators of fraud often need to keep perpetrating wrongdoing to keep the original fraud from being discovered. The authors designed the case for upper-level or graduate business students. It should be included in the course when covering financial statement fraud.
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Sarah K. Howorth, Matthew Todd Marino, Sara Flanagan, Melissa J. Cuba and Cheryl Lemke
The integration of technology in special education can profoundly enhance student outcomes (Marino et al., 2024a). For instance, assistive technologies such as speech-to-text…
Abstract
Purpose
The integration of technology in special education can profoundly enhance student outcomes (Marino et al., 2024a). For instance, assistive technologies such as speech-to-text software and communication devices enable students with disabilities to participate more actively in the learning process (Fernández-Batanero et al., 2022). Additionally, adaptive learning platforms can customize content to meet individual student needs, fostering personalized learning experiences (Contrino et al., 2024). Moreover, technology can support differentiated instruction, equipping teachers to address the diverse learning profiles and capabilities within their classrooms (Unal et al., 2022). Numerous impediments obstruct the efficacious integration of technology in special education training and implementation. These include inadequate access to requisite technological resources, insufficient professional development opportunities and limited administrative support (Brennan et al., 2024). Furthermore, educators frequently encounter difficulties tailoring technology to the distinct needs of their students, necessitating specialized training and sustained support across the teacher education process (Basham et al., 2024; US Department of Education, 2024a).
Design/methodology/approach
This manuscript describes how the University of Maine’s (UMaine) Special Education Teacher Preparation Program addressed these challenges in its special education teacher preparation program through a strategic partnership with the National Center on Innovation, Design and Digital Learning’s (CIDDL) Tech Alliance. Sponsored by a grant from the US Department of Education Office of Special Education Programs, the alliance provides technical assistance for teacher preparation programs to improve technology integration and enhance student performance. The case study begins with a description of the CIDDL Center, followed by the demographic trends of Maine’s PK-12 public school students. Next, an analysis of the UMaine program provides insights into its challenges related to these topics. Finally, the outcomes of this case study are discussed.
Findings
The administration and faculty reported ten primary barriers to (RQ1): “What are current barriers related to the UMaine Special Education Teacher Preparation Program’s ability to increase the capacity of education technology integration during the teacher preparation program?” In response to (RQ2): “What was the faculty’s base-line knowledge and capacity to leverage technology within the University of Maine College of Education and Human Development (COEHD) special education, educator preparation programs, and other related education programs?” About 80% of faculty surveyed indicated they considered themselves to have moderate to expert knowledge of the use of digital tools when conducting research/literature reviews (e.g. accessing research databases, locating resources, checking for relevance and credibility of sources). About 80% also indicated having moderate to expert knowledge of the use of technology for communications, such as the use of digital tools for communication/collaboration (e.g. social media, collegial interactions, communities of practice, etc.). Findings also indicated the following faculty needs, which are consistent with the program needs. (1). Limited understanding of how emergent technology can support students with disabilities. (2). Limited knowledge to incorporate Universal Design for Learning during courses taught by professors outside special education. (3). Limited knowledge and abilities to conduct student clinical observations at a distance using technology. In response to (RQ3): “In what ways could the special education program support sustainable strategies to increase innovative technology practices to support positive outcomes for preservice teachers and their future PK-12 students with and without disabilities?” Findings indicated the need for a clear vision at the college and program level of how different types of technology (e.g. assistive technologies, virtual reality, augmented reality and artificial intelligence) could be integrated in the coursework.
Research limitations/implications
This exploratory case study examined UMaine’s Special Education Teacher Preparation Program and its collaboration with the national CIDDL as part of a Tech Alliance initiative. Researchers employed a practice-oriented design (Ebneyamini and Sadeghi Moghadam, 2018) that incorporated multiple data sources, contextual analysis and both qualitative and quantitative data to ascertain the educator preparation program needs related to equipping teachers to utilize technology. The research is limited in that it addresses only one program in the United States. However, the Tech Alliance included ten programs.
Practical implications
The barriers noted for research question one are common across educator preparation programs (EPPs) throughout developed nations (Kerkoff and Cloud, 2020). For example, a study by Williams et al. (2023) indicated the influence of EPP program culture in relation to supporting teacher candidates’ growth is critical as they progress through technology-infused teacher preparation. Additionally, Karchmer-Klein et al. (2021) found that specifically developing teachers technological, pedagogical and content knowledge (TPACK) was crucial, yet not enough to lead to sustained technology integration across teachers’ pedagogical practice in the long term. The authors noted that although participants in their study perceived technology as important, there was a mismatch between this belief and the actual integration of technological tools into their teaching practice (Karchmer-Klein et al., 2021). The lack of access to assessment methods using technology and the integrated use of UDL in course design are also common barriers (Graziano et al., 2023; Marino et al., 2024b; Weisberg and Dawson, 2023). Graziano and colleagues identified key pillars that EPPs should strive for: (1) technology integrated coursework throughout their EPP curriculum, (2) faculty-modeled experiences, (3) opportunities to practice with reflection and (4) fostering of technology self-efficacy amongst EPP students. Likewise, Weisberg and Dawson (2023) noted two pedagogical styles were particularly beneficial for students in EPPs: (1) leveraging technology to teach about equitable and socially just access to education for all learners and (2) adopting a critical stance toward the role of technology integration in schools through modeling digital equity pedagogy.
Social implications
The integration of emerging technologies, such as artificial intelligence, in special education, as demonstrated by the University of Maine’s program, provides a transformative model that can be adopted worldwide. The necessity of comprehensive professional development and strategic collaboration is emphasized, aligning with global trends toward inclusive education and promoting equitable learning opportunities (Contrino et al., 2024; Fernández-Batanero et al., 2022). The use of assistive technologies, adaptive learning platforms and digital resources in special education is crucial for addressing the diverse learning needs of students with disabilities, making this model relevant and replicable in various educational contexts internationally. Barriers identified in the manuscript, such as limited access to technological resources, insufficient professional development and lack of administrative support, resonate with challenges faced by educational institutions globally. Addressing these challenges through strategic partnerships, as exemplified by the collaboration with the CIDDL, offers a framework for enhancing infrastructure and faculty capabilities internationally (Brennan et al., 2024; Gangone and Fenwick, 2024). Building digital literacy among teacher candidates and integrating Universal Design for Learning (UDL) principles into curricula fosters a more inclusive and technology-driven approach to special education, encouraging global educational stakeholders to prioritize similar strategies within their own contexts (Marino et al., 2024b).
Originality/value
The findings of this exploratory case study underscore the critical importance of integrating emerging technologies into special education teacher preparation programs. UMaine’s collaboration with CIDDL demonstrated that strategic partnerships and targeted professional development can significantly enhance the digital readiness of preservice teachers. This study noted comprehensive professional development, sustained support and the adoption of UDL principles are essential for equipping educators with the skills necessary to effectively incorporate technology into their teaching practices.
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Sridhar Chakravarthi Mulakaluri
Access to education has been globalized and democratized to a certain extent through massive open online courses (MOOCs) and other open-access platforms and content databases. In…
Abstract
Access to education has been globalized and democratized to a certain extent through massive open online courses (MOOCs) and other open-access platforms and content databases. In a recent study by Inayatullah and Milojević (2014), the recommendations were to establish a pilot project, enhance digital pedagogy and learning, customize degrees, create a culture of change in higher education, enhance collaboration, support research activities, redefine frames of reference, and anticipate and prepare for futures trends. The need for democratization of education has been increasing to meet the need of individuals and groups to assert and highlight their identity and role in society. Education is the means to facilitate this through a practical and active approach through wider stakeholder participation. Religious belief was identified as the main cause of conflicts among multi-ethnic cohorts. Adding socio-cultural differences to the mix and uncontrolled access to various opinions through social media makes the task much more complex. Educational policies must consider mother-tongue learning to improve learning outcomes. However, making the vast learning content accessible in multiple languages could be daunting. This chapter explores these emerging challenges and changing stakeholder expectations from the formal education system. The policy implications, possible technology-driven solutions, and their effectiveness in addressing the growing challenges of a global learning village have been explored.
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This chapter describes the possibilities for fusing ethnography and evaluation to transform educational inquiry and educational entities (programs, systems, and policies). The…
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This chapter describes the possibilities for fusing ethnography and evaluation to transform educational inquiry and educational entities (programs, systems, and policies). The central question explored is, how do we best pursue work connecting evaluation and ethnography to fulfill our commitments to diversity, justice, and cultural responsiveness in educational spaces, to make tangible transformative change? With 40 years of literature on ethnography-evaluation connections as a foundation, this chapter describes three coalescing themes: transformative, intersectional, and comparative. These themes are proposed as valuable for guiding contemporary educational inquiry that serves social justice. The transformative theme denotes educational inquiry in which the researcher or evaluator ethically collects data, makes defensible interpretations, and facilitates social change in collaboration with others. Doing transformative work that meaningfully fuses ethnography and evaluation rests on essential factors like time, values engagement, collaboration, and self-work. The intersectional theme describes intersectionality as an evolving analytical framework that promotes social problem-solving and learning via investigating the significance of intersecting social identities in (a) how people's lives are shaped, (b) their access to power across circumstances, and (c) their everyday experiences of subordination and discrimination. Finally, the comparative theme refers to sensibilities and practices gleaned from the interdisciplinary and transnational field of comparative education, including developing comparative cultural understanding and analyzing complex systems in one's inquiry projects. Across themes, this chapter emphasizes positionality, responsibility, and theory-bridging to make sense of the uses of ethnographic concepts and practices in transformative evaluation work in educational spaces.
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Tatiana E. Bustos and Yamanda Wright
This book chapter briefly discusses the historical and cultural context of ethnography and evaluation as positioned in the United States and the opportunities made possible by…
Abstract
This book chapter briefly discusses the historical and cultural context of ethnography and evaluation as positioned in the United States and the opportunities made possible by merging techniques and methodology. By merging, methodological pluralism and increased responsiveness to cultural contexts are leveraged, and the critical relevance of engaging communities in evaluation processes is underlined. However, engaging with communities with marginalized backgrounds can present complicated power dynamics in practice that require the evaluator to rethink their role. Equity-centered research practices from the Equity-Centered Research Framework are linked to expound on the need for transforming the evaluator's role to shift and share power with communities throughout engagement. We expand on how transformative work also requires ongoing examinations of positionality in the evaluator role through the lens of relationships. Borrowing from ethnographic concepts, relational dimensions of positionality are conceptualized as alignment, temporality, and place. Each component is illustrated with details on how power dynamics may occur throughout community engagement as well as ways to manage and mitigate power differentials between the roles of the evaluator and community partners. We then offer three broad evaluator practices to support transformation: (a) identify positionality, (b) embed into everyday practice, and (c) negotiate in collaborations with communities. With these practices, we reflect on critical questions and position communities as critical learning partners to promote actions to mitigate and manage ongoing power dynamics. We close this chapter with our experiences interrogating positionality to illustrate distinct burdens and insights as evaluators of color.
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The integration of big data with artificial intelligence in the field of digital health has brought a new dimension to healthcare service delivery. AI technologies that provide…
Abstract
Purpose
The integration of big data with artificial intelligence in the field of digital health has brought a new dimension to healthcare service delivery. AI technologies that provide value by using big data obtained in the provision of health services are being added to each passing day. There are also some problems related to the use of AI technologies in health service delivery. In this respect, it is aimed to understand the use of digital health, AI and big data technologies in healthcare services and to analyze the developments and trends in the sector.
Design/methodology/approach
In this research, 191 studies published between 2016 and 2023 on digital health, AI and its sub-branches and big data were analyzed using VOSviewer and Rstudio Bibliometrix programs for bibliometric analysis. We summarized the type, year, countries, journals and categories of publications; matched the most cited publications and authors; explored scientific collaborative relationships between authors and determined the evolution of research over the years through keyword analysis and factor analysis of publications. The content of the publications is briefly summarized.
Findings
The data obtained showed that significant progress has been made in studies on the use of AI technologies and big data in the field of health, but research in the field is still ongoing and has not yet reached saturation.
Research limitations/implications
Although the bibliometric analysis study conducted has comprehensively covered the literature, a single database has been utilized and limited to some keywords in order to reach the most appropriate publications on the subject.
Practical implications
The analysis has addressed important issues regarding the use of developing digital technologies in health services and is thought to form a basis for future researchers.
Originality/value
In today’s world, where significant developments are taking place in the field of health, it is necessary to closely follow the development of digital technologies in the health sector and analyze the current situation in order to guide both stakeholders and those who will work in this field.
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