In 1906 a German doctor, Louis Alzheimer, first recognized the brain abnormalities that are characteristic of Alzheimer's disease. These abnormalities include clumps of dead brain…
Abstract
In 1906 a German doctor, Louis Alzheimer, first recognized the brain abnormalities that are characteristic of Alzheimer's disease. These abnormalities include clumps of dead brain cells (plaque) and tangled nerve fibers. In subsequent years more research was done on the causes and effects of Alzheimer's. Primarily found in people over age 65, the disease creates a loss of memory to the extent that the patient cannot engage in day‐to‐day activities. Current memories are the most affected; childhood memories are often left intact.
On June 27,1950 President Truman ordered American air and naval forces to South Korea to provide support in that country's defense against the North Koreans. By June 30 U.S…
Abstract
On June 27,1950 President Truman ordered American air and naval forces to South Korea to provide support in that country's defense against the North Koreans. By June 30 U.S. ground forces had entered the battle. On July 7 the United Nations agreed to send troops to S. Korea, the UN's first armed response to aggression. General Douglas MacArthur was named commander of both the troops of the United States and the United Nations. Three years later, July 27, 1953, an armistice agreement was signed and the Korean War drew to a close.
Yunshil Cha, Catherine Plante and Linda Ragland
In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information…
Abstract
Purpose
In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information content in a component of a constrained filing period that is useful to municipal bond market participants. The component of a filing period that we focus on is the period of time between an audit report date and a regulated public accessibility date.
Design/methodology/approach
To explore our research question, we collect a sample of observations from municipalities that: (1) are required to post annual/audit financial reports on a centralized state-level repository that includes a “transparent” date stamp on when reports are made publicly available and (2) have issued general obligation bonds. Our sample is limited to one observation per municipality. The sample period is 2006–2019. In terms of approach, we use an ordinary least square (OLS) regression model to empirically test whether the time period between municipalities’ audit report date and state-required repository filing date is associated with general obligation bond interest cost.
Findings
We find support for the idea that there is information content in a component of a constrained filing period. In particular, we hypothesize and find a positive association between the time period between an audit report date and a state filing date and general obligation bond interest cost. Seemingly, this component of time may provide something unique or not available in other components of a constrained filing period (e.g. the fiscal year-end date to the audit report date). In post hoc analyses, we also find that both components of the constrained filing period in our setting (i.e. the audit report date to state filing date and the fiscal year-end date to audit report date) need to be considered for either of the components to be significant. Moreover, although both components are necessary, the audit report date to state filing date component appears to have a slightly stronger association (in terms of statistical significance) with general obligation bond interest costs.
Research limitations/implications
To our knowledge, Illinois is the only state that provides a date stamp on when municipalities’ financial information is made publicly available on a centralized repository. As such we focus on municipalities in Illinois. While this increases the internal validity of our research, it potentially limits generalizability across other states. Also, as a reflection of the sample constraint, the number of observations in our study is relatively small. As part of post hoc analyses, we take a closer look at our sample, model and variables used to test our hypothesis.
Practical implications
For stakeholders, each component of a constrained filing period may provide unique information. For example, the time period between an audit report date and a regulated filing date may send a positive signal about the quality of financial management to investors. For regulators, requiring some sort of centralized public access to municipal financial reports that have transparent time constraints may help states provide stronger governance and help lower municipalities’ borrowing costs.
Originality/value
We use a novel approach (with the Illinois date stamp filing information) to examine our research question. Most prior research has often relied on an assumption that the time between fiscal year-end and the audit report date is the component of time that provides useful information to investors (e.g. Henke and Maher, 2016). In our setting, we explore and find that a component of a constrained filing time period (i.e. the date from an audit filing to a required public accessibility filing) may also provide impactful information to investors.
Details
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Beginning with the introduction of mass compulsory schooling legislation in the 1870s, and using age and marital status as key categories of social difference, this article…
Abstract
Beginning with the introduction of mass compulsory schooling legislation in the 1870s, and using age and marital status as key categories of social difference, this article provides an overview of issues surrounding the ‘woman teacher’ through to the postwar baby boom. It shows how women teachers were increasingly differentiated according to location (country and city) and level of schooling (kindergarten, primary and secondary), and it also casts them as somewhat threatening to the gender order. Firstly, the article describes the processes by which teaching in both city and country primary schools became normalised as single women or spinsters’ work with the advent of mass compulsory schooling. Part two focuses on the turn of the twentieth century, a period in which anxieties about single women, so many of whom were teachers, coalesced around the figure of the ‘new woman’. In this context I investigate what state school teaching might have meant for single women, be they unqualified ‘girl teachers’ in country schools or mature women whose qualifications and career paths brought them into city schools. The third section shows that the expansion of state schooling in the early twentieth century produced further differentiation of the ‘teacher’ as primary, kindergarten or secondary. Furthermore, in the interwar years new meanings of singleness for women were proposed by sexologists and psychologists, and spinster teachers became more stigmatised as women. Finally, I turn to the women who taught from the late 1930s into the postwar era.
Catherine P. Killen, Shankar Sankaran, Michael Knapp and Chris Stevens
The purpose of this paper is to explore how organizations manage and integrate exploration and exploitation across the innovation project portfolio. Such ambidextrous capabilities…
Abstract
Purpose
The purpose of this paper is to explore how organizations manage and integrate exploration and exploitation across the innovation project portfolio. Such ambidextrous capabilities are required for organizations to innovate and succeed in today's rapidly changing competitive environment. Understanding how exploration and exploitation projects are integrated can illustrate ways to enhance ambidexterity and boost learning for the benefit of both approaches.
Design/methodology/approach
A multiple-case study approach was used to explore innovation portfolio management in six large organizations that emphasize innovation in their strategies.
Findings
The findings draw upon concepts of paradox and contingency to reveal that the inherent tension between formality and flexibility in managing innovation project portfolios is aligned with the need for organizational ambidexterity that maintains effective exploitative innovation while supporting explorative innovation capabilities. Four integration mechanisms are identified that enhance ambidexterity across the innovation portfolio by embedding processes for transition from exploration to exploitation and cross-fertilizing knowledge to build innovation capability across both exploration and exploitation.
Practical implications
Managers may find inspiration on ways to enhance learning by bridging exploration and exploitation projects from the four types of integration mechanisms. Recognizing the paradoxical nature of the tension between formality and flexibility in project and portfolio management may also help guide organizations to effectively develop ambidextrous approaches to enhance overall innovation outcomes.
Originality/value
In contrast to perspectives which suggest that paradox and contingency approaches represent disparate perspectives, the authors demonstrate how they can complement each other and work together through innovation portfolio management to support ambidexterity at the portfolio and project levels.
Details
Keywords
Manuel Castelo Branco and Lucia Lima Rodrigues
This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure medium for…
Abstract
This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure medium for those companies which disclose such information on their web pages. The results are interpreted through the lens of legitimacy theory, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups. Companies in sectors that have a larger potential impact on the environment or in industries with a high visibility among consumers seem to exhibit greater concern to improve the corporate image through social responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of social responsibility disclosure by Portuguese listed companies.
Allah Wasaya, Catherine Prentice and Aaron Hsiao
This paper aims to review norms and their relationship with consumer behavior in the tourism sector. The review aims to identify gaps in relation to various norms and their impact…
Abstract
Purpose
This paper aims to review norms and their relationship with consumer behavior in the tourism sector. The review aims to identify gaps in relation to various norms and their impact on the literature to provide future research recommendations.
Design/methodology/approach
A systematic literature review method was used to analyze norms in consumer behavior research within the context of tourism and hospitality. The review focused on the research context, conceptualizations, roles, measurements, theoretical backgrounds and the major findings.
Findings
The review reveals that the conceptualizations and dimensionality of norms in the existing studies are inconsistent, and most research in the tourism context only adopted the concept partially without capturing the totality of the concept. The theoretical gaps and measurement of norms were also identified for future research.
Research limitations/implications
This study contributes to a better understanding of the role of norms in shaping tourist behavior and can guide practitioners in developing effective marketing strategies. The findings suggest the need for a more comprehensive understanding of the concept of norms in tourism in relation to theoretical underpinnings, measurement and application. The recommendations provided in this study can guide future research on norms and tourist behavior.
Originality/value
Norms have been extensively discussed in the literature. This paper is the first to systematically review norms and their influence on consumer behavior in the tourism sector.
目的
本文审视规范及其与旅游业消费者行为的关系。此审查旨在确定关于各种规范及其对文献的影响的差距, 并提供未来研究建议。
方法
采用系统文献综述方法, 分析了旅游和酒店消费者行为研究中的规范。审查侧重于研究背景、概念化、角色、测量方法、理论背景和主要发现。
研究结果
审查发现现有研究中规范的概念化和维度存在不一致性, 而大多数旅游环境下的研究只部分采用了该概念, 未能完整捕捉概念的整体。还确定了未来研究中规范的理论差距和测量问题。
意义
本研究有助于更好地理解规范在塑造游客行为中的作用, 并可以指导从业者制定有效的营销策略。研究结果表明, 需要更全面地理解规范概念在旅游中的理论基础、测量和应用。本研究提供的建议可以指导未来关于规范和游客行为的研究。
独创性/价值
规范在文献中已经广泛讨论。本文是第一个系统地审查规范及其对旅游业消费者行为的影响。
Propósito
Este artículo examina las normas y su relación con el comportamiento del consumidor en el sector turístico. El objetivo de la revisión es identificar brechas con relación a diversas normas y su impacto en la literatura, para proporcionar recomendaciones en futuras investigaciones.
Metodología
Se empleó un método de revisión sistemática de la literatura para analizar las normas en la investigación del comportamiento del consumidor en el contexto del turismo y hostelería. La revisión se centró en el contexto de investigación, conceptualizaciones, roles, medidas, fundamentos teóricos y los principales hallazgos.
Resultados
La revisión revela que las conceptualizaciones y la dimensionalidad de las normas en los estudios previos son inconsistentes, y la mayoría de las investigaciones en el contexto del turismo solo adoptaron parcialmente el concepto sin capturar la totalidad de este. También se identificaron lagunas teóricas y medición de las normas para futuras investigaciones.
Implicaciones
Este estudio contribuye a una mejor comprensión del papel de las normas en la formación del comportamiento turístico y puede orientar a los profesionales en el desarrollo de estrategias de marketing efectivas. Los resultados sugieren la necesidad de una comprensión más holística del concepto de normas en el turismo en relación con los fundamentos teóricos, la medición y la aplicación. Las recomendaciones proporcionadas en este estudio pueden guiar futuras investigaciones sobre normas y comportamiento turístico.
Originalidad/valor
Las normas han sido ampliamente discutidas en la literatura. Este artículo es el primero en revisar sistemáticamente las normas y su influencia en el comportamiento del consumidor en el sector turístico.
Details
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This paper is the first to use the individual level, longitudinal catch-up growth of boys and girls in a historical population to measure their relative deprivation. The data is…
Abstract
This paper is the first to use the individual level, longitudinal catch-up growth of boys and girls in a historical population to measure their relative deprivation. The data is drawn from two government schools, the Marcella Street Home (MSH) in Boston, MA (1889–1898), and the Ashford School of the West London School District (1908–1917). The paper provides an extensive discussion of the two schools including the characteristics of the children, their representativeness, selection bias and the conditions in each school. It also provides a methodological introduction to measuring children’s longitudinal catch-up growth. After analysing the catch-up growth of boys and girls in the schools, it finds that there were no substantial differences between the catch-up growth by gender. Thus, these data suggest that there were not major health disparities between boys and girls in late-nineteenth-century America and early-twentieth-century Britain.