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Available. Open Access. Open Access
Article
Publication date: 15 October 2016

Lori G. Boyland, Jeff Swensson, John G. Ellis, Lauren L. Coleman and Margaret I. Boyland

School principals should lead for social change, particularly in support of vulnerable or marginalized students. An important social justice issue in which principals must provide…

283

Abstract

School principals should lead for social change, particularly in support of vulnerable or marginalized students. An important social justice issue in which principals must provide strong leadership, but may not be adequately prepared in university training, is creating positive and inclusive school environments for lesbian, gay, transgender, bisexual, and questioning (LGBTQ) students. Research reveals that LGBTQ students experience high rates of discrimination, bullying, and physical assault due to their sexual orientation or gender expression. This Application Brief describes how faculty members at a Midwest university developed curriculum and pedagogy for their principal preparation program with the goal of promoting the knowledge and skills that future school leaders need to provide effective leadership for protection, acceptance, and affirmation of LGBTQ students.

Details

Journal of Leadership Education, vol. 15 no. 4
Type: Research Article
ISSN: 1552-9045

Available. Open Access. Open Access
Book part
Publication date: 7 September 2023

Ellen Ernst Kossek, Brenda A. Lautsch, Matthew B. Perrigino, Jeffrey H. Greenhaus and Tarani J. Merriweather

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being…

Abstract

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-83753-389-3

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 November 2024

Bill B. Francis, Raffi E. García and Jyothsna G. Harithsa

This paper aims to examine how bank stress tests affect bank tax planning.

256

Abstract

Purpose

This paper aims to examine how bank stress tests affect bank tax planning.

Design/methodology/approach

The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning, including bank-specific measures and measures of tax avoidance, tax aggressiveness, and effective tax planning from recent literature. Our regression discontinuity and difference-in-differences regression analyses include bank and year fixed-effects and lagged bank characteristics to control for potential endogeneity.

Findings

This study finds that stress tests have the unintended consequences of intensifying tax planning and increasing tax avoidance. Stress-test banks increase tax avoidance by accelerating charge-offs, net interest, and non-interest expenses. However, this increase in tax planning is not optimally maximized, leading to lower effective tax planning compared to non-stress-test banks. Banks with a substantial increase in tax avoidance under the Dodd–Frank Act tend to increase their risk, investing in high-risk-weight assets and lending in riskier loan categories. These findings are consistent with tax minimization conditions under added regulatory attention and policy uncertainty.

Originality/value

Literature on bank tax planning is limited. Most tax avoidance literature excludes financial institutions such as bank holding companies mainly due to differences in business practices and regulatory frameworks. This study is the first to investigate tax planning behavior among US banks. The current study thus extends the research field by examining the effect of bank transparency regulations, such as bank stress tests, on bank tax planning activities. Our findings have a direct bank policy implication. They show that stress testing has the unintended consequences of increasing tax planning activities and consequently increasing risk-taking on banks with high tax avoidance, which goes against the goals of stress testing regulations.

Details

China Accounting and Finance Review, vol. 27 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 June 2012

Gaea Wimmer, Courtney Meyers, Haley Porter and Martin Shaw

Leadership educators are encouraged to identify and apply new ways to teach leadership. This paper provides the qualitative results of post-secondary students’ reflections of…

84

Abstract

Leadership educators are encouraged to identify and apply new ways to teach leadership. This paper provides the qualitative results of post-secondary students’ reflections of learning leadership concepts after watching several episodes of the television show, The Office. Students used reflective journaling to record their reactions and evaluation of the episodes. Analysis of the journals indicated that students were able to connect the leadership scenarios shown in the episodes to those they may experience in their real life.

Details

Journal of Leadership Education, vol. 11 no. 2
Type: Research Article
ISSN: 1552-9045

Available. Open Access. Open Access
Book part
Publication date: 29 September 2023

Elizer Jay de los Reyes

The production of the ‘good life’ or the ‘less bad-life’ (Berlant, 2007, 2011), especially among generations of the Marcos dictatorship and the Epifanio de los Santos Avenue…

Abstract

The production of the ‘good life’ or the ‘less bad-life’ (Berlant, 2007, 2011), especially among generations of the Marcos dictatorship and the Epifanio de los Santos Avenue revolutions (henceforth, EDSA revolutions) in the Philippines, is animated by the ‘mobility imperative’ (Farrugia, 2016). The mobility imperative includes processes that encourage or demand mobility (Farrugia, 2016) for individuals and institutions. It figures in various ‘systems of practice’ (Levitt, 1998, 2001) among families in migrant-sending communities, government and corporations that magnify how migration is the ticket to better life (McKay, 2012) or its glorification as a heroic act (de los Reyes, 2013, 2014). Among the generations of the Martial Law and the EDSA revolutions, therefore, the ‘good life’ is hinged upon departure as professionals (e.g. nurses and engineers), workers in elementary occupations (e.g. construction and domestic workers) or mail-order brides or pen pals. Put simply, the good life in these generations is a function of remittances.

This chapter examines how the contemporary generation of young people construct the ‘good life’ in differential and new terms (de los Reyes, 2023; McKay & Brady, 2005) from previous generations. Using interviews and vision boards of left-behind children (15–18 years old), it argues that left-behind children critically appraise the ‘mobility imperative’. The chapter shows that there is a growing imagination of alternatives to the migration-induced good life among left-behind children, and therefore, they gradually refuse the ‘mobility imperative’. For them, the aspired good life consists of potentially being employees or entrepreneurs in their own villages and living a life with their own families (de los Reyes, 2019, 2020).

Details

The Emerald Handbook of Childhood and Youth in Asian Societies
Type: Book
ISBN: 978-1-80382-284-6

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 September 2020

Jagjit Singh Srai, Gary Graham, Patrick Hennelly, Wendy Phillips, Dharm Kapletia and Harri Lorentz

The emergence of distributed manufacturing (DM) is examined as a new form of localised production, distinct from previous manifestations of multi-domestic and indigenous…

9709

Abstract

Purpose

The emergence of distributed manufacturing (DM) is examined as a new form of localised production, distinct from previous manifestations of multi-domestic and indigenous production.

Design/methodology/approach

Supply network (SN) configuration and infrastructural provisioning perspectives were used to examine the literature on established localised production models as well as DM. A multiple case study was then undertaken to describe and explore the DM model further. A maximum variation sampling procedure was used to select five exemplar cases.

Findings

Three main contributions emerge from this study. First, the research uniquely brings together two bodies of literature, namely SN configuration and infrastructure provisioning to explore the DM context. Second, the research applies these theoretical lenses to establish the distinctive nature of DM across seven dimensions of analysis. Third, emerging DM design rules are identified and compared with the more established models of localised production, drawing on both literature and DM case evidence.

Practical implications

This study provides a rich SN configuration and infrastructural provisioning view on DM leading to a set of design rules for DM adoption, thus supporting practitioners in their efforts to develop viable DM implementation plans.

Originality/value

The authors contribute to the intra- and inter-organisational requirements for the emerging DM context by providing new perspectives through the combined lenses of SN configuration and infrastructural provisioning approaches.

Details

International Journal of Operations & Production Management, vol. 40 no. 6
Type: Research Article
ISSN: 0144-3577

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 April 2022

Deepak Saxena, Mairead Brady, Markus Lamest and Martin Fellenz

This study aims to provide more insight into how customer voice is captured and used in managerial decision-making at the marketing-finance interface. This study’s focus is on…

3270

Abstract

Purpose

This study aims to provide more insight into how customer voice is captured and used in managerial decision-making at the marketing-finance interface. This study’s focus is on understanding how the customer voice, often communicated through online and social media platforms, is used in high-performing hotels.

Design/methodology/approach

This research is based on a case study of four high-performing Irish hotels. For each case, multiple informants, including marketing managers, general managers and finance managers, were interviewed and shadowed. Twenty seven decisions across the four cases were analysed to assess the use of customer voice in managerial decision-making.

Findings

Social media provides a stage that has empowered the customer voice because of the public nature of the interaction and the network effect. Customer voice is incorporated in managerial decision-making in three distinct ways – symbolically as part of an early warning system, for action-oriented operational decisions and to some extent in the knowledge-enhancing role for tactical decisions. While there is a greater appreciation among senior managers and the finance and accounting managers of the importance of customer voice, this study finds clear limits in its utilisation and more reliance on traditional finance and accounting data, especially in strategic decision-making.

Research limitations/implications

The cases belong to a highly visible open environment of hotels in an industry where customer voice has immediate and strong effects. The findings may not directly apply to industries characterised by a relatively more closed context such as banking or insurance. Moreover, the findings reflect the practices of high-performing hotels and do not necessarily capture the practices used in less successfully operating hotels.

Practical implications

While marketers need to enhance their ability to create a narrative that links the customer voice to revenue generation, finance managers also need to develop a skillset and adopt a mindset that appropriately reflects the influential role for customer voice in managerial decision-making.

Originality/value

Despite the linkage of marketing performance to business performance, there is limited research on the impact of customer information on managerial decision-making. This research provides insight into how customer voice is considered at the critical marketing-finance interface.

Details

Qualitative Market Research: An International Journal, vol. 25 no. 3
Type: Research Article
ISSN: 1352-2752

Keywords

Available. Open Access. Open Access
Book part
Publication date: 5 September 2019

Kylie Baldwin

Abstract

Details

Egg Freezing, Fertility and Reproductive Choice
Type: Book
ISBN: 978-1-78756-483-1

Available. Open Access. Open Access
Article
Publication date: 5 March 2018

Martin Debattista

The recognition of practice in online instruction is still subject to interpretation and different approaches as a result of the rapid changes in technology and its effect on…

17769

Abstract

Purpose

The recognition of practice in online instruction is still subject to interpretation and different approaches as a result of the rapid changes in technology and its effect on society. The purpose of this paper is to address these differences through a synthesis that can be easily accessed and consulted by educators in the field of e-learning.

Design/methodology/approach

This paper reviews different examples of rubrics and instruments in higher education to propose a more comprehensive rubric that constitutes a synthesis of how some institutions in HE approach best practice in this field.

Findings

The proposed comprehensive rubric emanating from the synthesis of different approaches supports the development, remixing, sharing and integration of online modules and courses by providing a single reference point with as wide a range as possible of potential pedagogical tools, facilities and approaches to e-learning.

Research limitations/implications

It is not within the scope of this paper to review quality assurance processes and administrative components, but to propose a rubric for course design and self-review of faculty and higher education institutions for a better alignment with what is regarded as current standard best practice.

Practical implications

Instructional designers in e-learning have a new comprehensive rubric that can consult at design stage.

Originality/value

Different approaches towards what is called “good practice” are brought together and analysed to provide a synthesis and a single source that can be consulted by practitioners in the field of e-learning.

Details

The International Journal of Information and Learning Technology, vol. 35 no. 2
Type: Research Article
ISSN: 2056-4880

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 August 2016

Deana M. Raffo

TED Talks are short videos of experts talking about a variety of topics. This paper outlines six TED Talks that connect with the leadership literature and topics commonly taught…

81

Abstract

TED Talks are short videos of experts talking about a variety of topics. This paper outlines six TED Talks that connect with the leadership literature and topics commonly taught with an explanation of how they enhance teaching about a corresponding leadership topic. The researcher shares how introducing TED talks related to leadership can stimulate critical thinking about leadership while keeping the class interesting.

Details

Journal of Leadership Education, vol. 15 no. 3
Type: Research Article
ISSN: 1552-9045

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