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The paper re‐examines data published by Johnnie (Work Study, 1996) on the performance of two groups of bank workers on four examination subjects. This leads to a discussion of the application of the analysis of variance in contexts where there is one within‐person factor (for example, examination subject), one between‐group factor (for example, urban or rural location of person), and persons constitute a random factor within the group factor. The analysis of Johnnie’s data leads to a conclusion that differs from the original – that the two groups differ in mean score on one of the examinations.

In a world that glorifies power, the lives of the powerless serve as context for testimonies of salvation that in their pretentiousness more often reinforce the reputation and self-esteem of the powerful hero than transform the lives of the oppressed. Whereas these types of popular human-interest stories may raise awareness of the conditions surrounding the powerless, they do little more than advance the notion that these individuals are without hope and must rely solely on the generosity, resources, and leadership of the powerful populations by which they are exploited. We seek to offer a contrasting perspective in this chapter. That is, we present a framework that challenges messianic notions of leaders of ineffectual populations and presses forth with the idea that powerlessness is a more common condition than feeling powerful and that only the powerless can alter their destiny.

Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.¹ Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.

This chapter examines the affordances of social media to understand how groups are experienced through social media. Specifically, the chapter presents a theoretical model to understand how affordances of social media promote or suppress entitativity.

Participants (N=265) were recruited through snowball sampling to answer questions about their recent Facebook status updates. Confirmatory factor analysis (CFA) was used to examine the goodness of fit for our model.

We validate a model of entitativity as it occurs through the affordances offered by social media. Participant’s knowledge that status update responders were an interacting group outside of Facebook affected their perceptions of interactivity in the responses. Interactivity and history of interactions were the strongest predictors of status update entitativity. Further, status update entitativity had positive relationships with overall Facebook entitativity as well as group identity.

To encourage group identity through social media, managers need to increase employees’ perceptions of entitativity, primarily by enabling employees to see the interactions of others and to contribute content in social media platforms.

This is the only study we know of that empirically examines how groups are experienced through social media. Additionally, we draw from an affordance perspective, which helps to generalize our findings beyond the site of our study.

One of the most significant recent developments in the risk measurement and management area has been the emergence of value at risk (VaR). The VaR of a portfolio is the maximum loss that the portfolio will suffer over a defined time horizon, at a specified level of probability known as the VaR confidence level. The VaR has proven to be a very useful measure of market risk, and is widely used in the securities and derivatives sectors: a good example is the RiskMetrics system developed by J.P. Morgan. VaR measures based on systems such as RiskMetrics' sister, CreditMetrics, have also shown their worth as measures of credit risk, and for dealing with credit‐related derivatives. In addition, VaR can be used to measure cashflow risks and even operational risks. However, these areas are mainly concerned with risks over a relatively short time horizon, and VaR has had a more limited impact so far on the insurance and pensions literatures that are mainly concerned with longer‐term risks.

Evaluation of the foreign listing decision involves many complexities since it impacts a firm's financing, investment, and marketing decisions. In this paper, we identify major costs and benefits of foreign listing based on the available evidence and suggest evaluation of the foreign listing decision using an Adjusted Present Value method. We also discuss implications of some recent regulatory changes on the costs and benefits of foreign listing.

The purpose of this study is to determine the effect of two types of negative ties, namely perceived negative ties and intended negative ties, on the two types of employee work outcomes, namely job performance and ethical voice. In addition, the chapter discusses the role of personal reputation as a mediator in explaining the relationship between negative ties and work outcomes. The study sample comprised of 103 blue-collar workers and their direct supervisors in a large cement factory in southern Iraq. The study used survey method as a mean to collect the data. Data analysis showed that perceived negative ties and intended negative ties influence participants’ job performance and ethical voice. The result also indicates that personal reputation mediates the relationship between negative ties and work outcomes. In light of the results, theoretical and practical implications are presented.

Systematic mortality risk, i.e. the risk of unexpected changes in mortality and survival rates, can substantially impact a life insurers' risk and solvency situation. By using the “natural hedge” between life insurance and annuities, insurance companies have an effective tool for reducing their net‐exposure. The purpose of this paper is to analyze this risk management tool and to quantify its effectiveness in hedging against changes in mortality with respect to default risk measures.

To achieve this goal, the paper models the insurance company as a whole and takes into account the interaction between assets and liabilities. Systematic mortality risk is considered in two ways. First, systematic mortality risk is modeled using scenario analyses and, second, empirically observed changes in mortality rates for the last 10‐15 years are used.

The paper demonstrates that the consideration of both the asset and liability side is vital to obtain deeper insight into the impact of natural hedging on an insurer's risk situation and shows how to reach a desired safety level while simultaneously immunizing the portfolio against changes in mortality rates.

The paper contributes to the literature by considering the insurance company as a whole in a multi‐period setting and taking into account both, assets and liabilities, as well as their interaction. Furthermore, the paper shows how to obtain a desired safety level while simultaneously immunizing a portfolio against changes in default risk.

Students with emotional and behavioral disorders (EBD) who display aggression necessitate effective interventions for reducing highly disruptive behavior, while keeping learning environments safe and secure for all students and staff. In this chapter, we describe the merits of cognitive-behavioral interventions (CBIs) in school settings to reduce student aggression and other destructive and maladaptive behavior and to promote student success and lifelong learning. To that end, we first explore three theoretical frameworks for aggression: the general aggression model, social learning theory, and social information processing, each of which examines the role of environment, cognition, and behavior as foundational to the occurrence of aggression. Synthesizing these theories assists in the development and implementation of CBIs in classroom settings. We then describe the CBI approach to teaching students cognitive and behavioral strategies to reduce problematic behaviors and increase the use of more pro-social alternatives, and ultimately generalize learned skills to a variety of social situations. A brief history of CBIs is explored, followed by a discussion of several meta-analyses establishing CBI's effectiveness in decreasing aggression across a variety of venues and populations. We then focus on social problem solving as an example of a cognitive-behavioral approach and describe the Tools for Getting Along curriculum as an example of a school-based CBI. At the end of the chapter, we explain some limitations of CBIs in schools and delineate future research needs.