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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.

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

Available. Content available
Book part
Publication date: 11 July 2024

Graham Crow

Free Access. Free Access

Abstract

Details

The Emerald Guide to Ann Oakley
Type: Book
ISBN: 978-1-80071-561-5

Available. Content available
Book part
Publication date: 13 October 2008

Abstract

Details

Qualitative Housing Analysis: An International Perspective
Type: Book
ISBN: 978-1-84663-990-6

Available. Content available
Article
Publication date: 1 April 2003

390

Abstract

Details

Aircraft Engineering and Aerospace Technology, vol. 75 no. 2
Type: Research Article
ISSN: 0002-2667

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.

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

Keywords

Available. Content available
Book part
Publication date: 14 October 2022

Esmée Sinéad Hanna and Brendan Gough

Free Access. Free Access

Abstract

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(In)Fertile Male Bodies
Type: Book
ISBN: 978-1-80071-609-4

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. Content available
200

Abstract

Details

Anti-Corrosion Methods and Materials, vol. 60 no. 3
Type: Research Article
ISSN: 0003-5599

Available. Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Free Access. Free Access

Abstract

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Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Available. Content available
Book part
Publication date: 14 October 2022

Petra Nordqvist and Leah Gilman

Free Access. Free Access

Abstract

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Donors
Type: Book
ISBN: 978-1-80043-564-3

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