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Book part
Publication date: 12 July 2010

Oliver C. Schultheiss, Andreas G. Rösch, Maika Rawolle, Annette Kordik and Stacie Graham

Implicit motives are capacities to experience specific types of incentives as rewarding and specific types of disincentives as aversive (Atkinson, 1957; Schultheiss, 2008)…

Abstract

Implicit motives are capacities to experience specific types of incentives as rewarding and specific types of disincentives as aversive (Atkinson, 1957; Schultheiss, 2008). Because implicit motives determine which stimuli are affectively “hot”, they also orient the person's behavior toward those stimuli, energize behavior aimed at attaining (or avoiding) them, and select stimuli that predict their proximity and behaviors that are instrumental for attaining (or avoiding) them (McClelland, 1987).

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The Decade Ahead: Theoretical Perspectives on Motivation and Achievement
Type: Book
ISBN: 978-0-85724-111-5

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Book part
Publication date: 20 September 2014

Sarah Maddison and Emma Partridge

Relations between Indigenous women and the Australian women’s movement have never been easy. For some Aboriginal and Torres Strait Islander women the white women’s movement has…

Abstract

Relations between Indigenous women and the Australian women’s movement have never been easy. For some Aboriginal and Torres Strait Islander women the white women’s movement has seemed irrelevant to the real struggles in Aboriginal women’s lives, which have tended to be more politically aligned with Indigenous struggles more broadly. Many Aboriginal women have viewed white feminists as insensitive to their own role in Australia’s colonial history and the implications of this for contemporary intercultural relations. In response to such criticism, many white feminists have struggled with the challenge of effective cross cultural engagement and collaboration.

This chapter brings an intersectional analysis to bear in an effort to understand these challenges, developing a framing of agonistic processes of collective identity as a way of thinking about the potentially productive role of conflict in social movements. Through an examination of Indigenous and non-Indigenous responses to a particular policy framework, the chapter suggests that feminist interventions focussing on the negative, racist impacts of the policy have tended to neglect the gendered dimensions of the underlying problem. As a result these arguments risk neglecting (some) women’s lived experiences.

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Book part
Publication date: 16 December 2016

Alexandre Rambaud and Jacques Richard

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional”…

Abstract

Purpose

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

Methodology/approach

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

Findings

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

Research implications

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

Social implications

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

Originality/value

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

Details

Finance and Economy for Society: Integrating Sustainability
Type: Book
ISBN: 978-1-78635-509-6

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Article
Publication date: 13 January 2025

Jungwon Lee, Jun Yu and Jae Hyun You

Drawing on the shopping goal theory, this study sets the following research questions. Research question 1: How do keyword characteristics of e-commerce platforms affect seller…

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Abstract

Purpose

Drawing on the shopping goal theory, this study sets the following research questions. Research question 1: How do keyword characteristics of e-commerce platforms affect seller performance? Research question 2: Do these effects differ according to product type (utilitarian vs hedonic)?

Design/methodology/approach

Empirical analysis was conducted using a dataset of 24,907 keywords collected from 30 product categories on Amazon. Multi-level modeling was used to distinguish between product level and keyword level.

Findings

Regression analysis showed that keyword readability, customer characteristic keywords and brand characteristic keywords positively affect seller sales. The influence of these keyword characteristics on seller performance varied significantly across different product types.

Originality/value

The exploratory results of this study expanded existing studies by adding keyword characteristics to the factors that determine e-commerce platform seller performance and expanded the literature that mainly examines search engine keyword characteristics. In addition, by newly utilizing the LIWC (Linguistic Inquiry and Word Count) methodology, this study provided a novel contribution to the literature on keyword characteristics.

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Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

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Book part
Publication date: 4 February 2013

Eunyoung Kim

College classrooms are an important socializing site, preparing students to critically reflect upon their viewpoints and engage in democratic citizenship and civic leadership. Yet…

Abstract

College classrooms are an important socializing site, preparing students to critically reflect upon their viewpoints and engage in democratic citizenship and civic leadership. Yet this very notion of educational environment can serve to produce racial inequality and ethnically and culturally blind pedagogical space. In this chapter, the author describes how students articulate their internalized social position and racism in a given college classroom and understands the process by which students’ sense of self is internalized and (re)constructed through the practice of reflective journaling.

Details

Social Justice Issues and Racism in the College Classroom: Perspectives from Different Voices
Type: Book
ISBN: 978-1-78190-499-2

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Article
Publication date: 3 January 2023

Samson Onyeluka Chukwuedo, Francisca Nebechi Nnajiofor, Mohammed Adamu Auta and Ikechukwu Chidiebere Odogwu

Following the tenets of experiential learning theory (ELT) and social cognitive theory (SCT), this study aims to investigate the influence of higher technology education students'…

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Abstract

Purpose

Following the tenets of experiential learning theory (ELT) and social cognitive theory (SCT), this study aims to investigate the influence of higher technology education students' placement experiences (work-related learning by teaching practice [WLTP] and by industry attachment [WLIA]) on learning self-efficacy (LSE) and perceived employability skills (PES) (namely, perceived future network [PFN], perceived expected experiences [PEE]), perceived future personal characteristics (PFPC), perceived future labour market knowledge (PFLMK) and perceived future skills (PFS).

Design/methodology/approach

Using two-wave surveys (T1 & T2), data were collected from technical education students (N = 257) in Nigerian universities. At T1, LSE and PES were measured, while WLTP, WLIA, LSE and PES were measured at T2. The repeated measure t-test, and structural equation modelling were applied for statistical analyses.

Findings

The authors found a significant increase in the students' LSE and PES from T1 to T2. Direct associations between WLTP, WLIA, LSE and PES were partly supported. Similarly, WLTP and WLIA have indirect relationships with PES via LSE. However, the result of the indirect effect is partly supported for WLTP and PES relations; but fully supported for WLIA and PES relations.

Research limitations/implications

Although this study is not an experimental design to absolutely justify causality, it has provided valuable empirical evidence that added to the extant literature on higher education students' work-related learning, learning ability and employability skills.

Originality/value

To the authors' knowledge, this is the first study to explore the simultaneous influence of two aspects of students' work placement (WLTP and WLAI) on LSE and employability as well as the changes that occur after the placement.

Details

Higher Education, Skills and Work-Based Learning, vol. 13 no. 2
Type: Research Article
ISSN: 2042-3896

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Abstract

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Global and Culturally Diverse Leaders and Leadership
Type: Book
ISBN: 978-1-78743-495-0

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Book part
Publication date: 1 August 2023

Tiffany Wright and Nancy Smith

LGBT educators have historically experienced various challenges in their schools, while school leaders have needed to balance the rights and needs of LGBT educators with sometimes…

Abstract

LGBT educators have historically experienced various challenges in their schools, while school leaders have needed to balance the rights and needs of LGBT educators with sometimes unwelcoming community norms. The three iterations of this study that spanned across a decade aimed to gain an understanding of the ongoing climate for LGBT educators so that administrators utilize best practices related to policy enactment, advocacy, and enforcement – and in this chapter, relating specifically to creating an LGBT-inclusive climate in schools. Overall, the school climate for many LGBT educators continues to vary. In some respects, it has not changed dramatically from 2007 to 2017. Many participants over the three studies easily described positive and negative consequences of being out. Additionally, LGBT educators working with younger students consistently feel most unsafe being out to students to any degree, and they are experiencing an intense dichotomy of more policy and administrative support with more vehement opposition to being out as teachers. While there are still places for principals and other administrators to demonstrate stronger support for LGBT educators, these results show that their level of support is moving in the right direction.

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Article
Publication date: 15 January 2018

Jan Bebbington and Jeffrey Unerman

The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded…

45213

Abstract

Purpose

The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030.

Design/methodology/approach

This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues.

Findings

Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates.

Originality/value

This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 4 January 2011

Luigi Alberti, Massimo Barcaro, Nicola Bianchi, Silverio Bolognani, Diego Bon, Mosè Castiello, Adriano Faggion, Emanuele Fornasiero and Luca Sgarbossa

The purpose of the paper is to present a complete design example of an interior permanent magnet integrated starter‐alternator (ISA).

408

Abstract

Purpose

The purpose of the paper is to present a complete design example of an interior permanent magnet integrated starter‐alternator (ISA).

Design/methodology/approach

After a preliminary design on the basis of an analytical model, finite element simulations are adopted to refine the design of the machine.

Findings

The designed ISA drive is able to satisfy all the requirements of modern cars, where the power of the electrical generators is increasing to deliver the on‐board power demand. The drive exhibits high torque, driving start, and a wide constant power speed range driving generation.

Originality/value

The entire system design is considered in the paper, both the electrical machine and the control strategy.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 30 no. 1
Type: Research Article
ISSN: 0332-1649

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