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Article
Publication date: 27 February 2015

George W. Ruch and Gary Taylor

We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing…

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Abstract

We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing how conservatism affects the reported numbers on the financial statements. These studies primarily evaluate how conservatism affects earnings quality, including earnings persistence and the presence of earnings management. Next, we assess the effect of accounting conservatism on the users of the financial statements. We identify three primary users of the financial statements: (1) equity market users (2) debt market users and (3) corporate governance users. Within each of these categories, we analyze the findings of prior research and explore unanswered research questions. By analyzing the effects of accounting conservatism from a diverse range of research topics, we inform the discussion on the costs and benefits of accounting conservatism.

Details

Journal of Accounting Literature, vol. 34 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 9 May 2024

Freda Gonot-Schoupinsky, Merv Neal and Jerome Carson

Abstract

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The Positive Psychology of Laughter and Humour
Type: Book
ISBN: 978-1-83753-835-5

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Book part
Publication date: 6 July 2021

Elizabeth W. Corrie

The visibility and impact of young activists is evident in 2020 more than ever, most clearly in the Black Lives Matter movement, but also among climate strikers, water protectors…

Abstract

The visibility and impact of young activists is evident in 2020 more than ever, most clearly in the Black Lives Matter movement, but also among climate strikers, water protectors, March for Our Lives organizers, and even TikTok users and K-pop music fans. The ambivalence with which adults have responded – from pride to dismissal to demonization – has its roots in implicit yet pervasive assumptions about young people stretching back to the early nineteenth century. Through a brief historical sketch, I demonstrate that the contemporary concept of the “American teenager” is the product of a series of social, economic, and political changes in the United States and that this concept undermines youth activism and gives license to adults to dismiss young peoples' justified anger at injustice. This essay contends that adultism, and specifically ephebiphobia – the fear and loathing of young people – dominates today's cultural perceptions of youth in the United States and contributes to policies in education and law enforcement that have domesticated and criminalized young people, undermining their political power. Understanding of the historical factors that shape adults' attitudes toward young peoples' capabilities as activists is a first step to improving and sustaining collaboration between youth and adults in social movements.

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Article
Publication date: 1 November 2004

Steven H. Appelbaum, Maria Serena and Barbara T. Shapiro

An extensive literature search was conducted to better understand and to dispel the current stereotypes in the workplace regarding Generation X and Baby Boomers. For the purpose…

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Abstract

An extensive literature search was conducted to better understand and to dispel the current stereotypes in the workplace regarding Generation X and Baby Boomers. For the purpose of the article Generation X consisted of those born between 1961 and 1981, while Baby Boomers consisted of those born between 1943 and 1960. The purpose of this article was to use an exhaustive review of eclectic/multidisciplinary literature to address six commonly held myths presented by Paul and Townsend (1993). Furthermore, it was intended to examine empirical research gathered by a literature review of the stereotypes in the workplace, to better understand the profiles and factors that motivate the Baby Boomers and Generation X, in conjunction with the following independent variables: age, productivity, motivation, training, and mentoring and job satisfaction. Selected hypotheses were tested suggesting Generation Xers are more productive, more motivated, easily trainable and exhibit higher job satisfaction levels as compared to Baby Boomers. Results were convergent and divergent in several cases worth noting. It is important for organizations to recognize the limitations that stereotypes create in the workplace. As was demonstrated by the varied research, Baby Boomers and Generation Xers are not dissimilar as employees; they possess more similarities than differences. Organizations need to engineer/design an environment of respect for both groups to create synergies between them to build and maintain a productive workforce.

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Management Research News, vol. 27 no. 11/12
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 1 February 1988

David Macarov

The author argues that we must stop and take a look at what our insistence on human labour as the basis of our society is doing to us, and begin to search for possible…

2470

Abstract

The author argues that we must stop and take a look at what our insistence on human labour as the basis of our society is doing to us, and begin to search for possible alternatives. We need the vision and the courage to aim for the highest level of technology attainable for the widest possible use in both industry and services. We need financial arrangements that will encourage people to invent themselves out of work. Our goal, the article argues, must be the reduction of human labour to the greatest extent possible, to free people for more enjoyable, creative, human activities.

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International Journal of Sociology and Social Policy, vol. 8 no. 2/3/4
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 October 1900

The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily…

55

Abstract

The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily bring the manipulating dealer before a magistrate, since the learned writer's recipe is to take a milk having a specific gravity of 1030, and skim it until the gravity is raised to 1036; then add 20 per cent. of water, so that the gravity may be reduced to 1030, and the thing is done. The advice to serve as “fresh from the cow,” preferably in a well‐battered milk‐measure, might perhaps have been added to this analytical gem.

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British Food Journal, vol. 2 no. 10
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 14 March 2016

Christine Mathies, Tung Moi Chiew and Michael Kleinaltenkamp

While researchers in other disciplines seek to determine the impact that humour has in personal interactions, studies of humour in service delivery are lacking. The purpose of…

2001

Abstract

Purpose

While researchers in other disciplines seek to determine the impact that humour has in personal interactions, studies of humour in service delivery are lacking. The purpose of this paper is to examine whether it is beneficial to deliberately use humour in service encounters.

Design/methodology/approach

This paper provides a comprehensive review of humour research in multiple disciplines to assess the applicability of their key findings to the service domain. By establishing the antecedents, types, and consequences of humour, the authors build a framework and propositions to help service researchers uncover the potential of injecting humour into service interactions.

Findings

The authors find that using humour in service encounters is an ingenious affiliative behaviour which strengthens rapport between service employees and their customers. Humour also permits frontline service employees to better cope with the emotional challenges of their work, thus promising to reduce emotional labour and increase well-being. The effectiveness of service recovery efforts may also grow if employees use humour successfully to soften unpleasant emotional reactions and accept responsibility.

Originality/value

The authors explore cross-disciplinary humour research to apply the findings to the use of humour in service encounters. The authors also attempt to identify situations in which humour usage is most promising or beneficial, as well as its main beneficiaries.

Details

Journal of Service Theory and Practice, vol. 26 no. 2
Type: Research Article
ISSN: 2055-6225

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Book part
Publication date: 28 April 2022

Daryl Mahon

In the previous chapter, I introduced you to trauma-informed servant leadership as a unique approach that can be used to operationalise many of the ideas of the trauma-informed

Abstract

In the previous chapter, I introduced you to trauma-informed servant leadership as a unique approach that can be used to operationalise many of the ideas of the trauma-informed approaches in the literature. In this chapter, I build on this work by illustrating how we can extend this model of trauma-informed servant leadership to supervision in order to reduce burnout and secondary trauma in health and social care employees. The literature informs us that not only do employees in this sector have high rates of their own traumas, but secondary trauma is also prevalent in such organisations. An overview of the supervision and secondary trauma literature is briefly provided, followed by a description of how the trauma-informed servant leadership model can be used by supervisors, in conjunction with a supervisor model of servant leadership, to mitigate against these stressful experiences in organisations. Again this chapter not only builds on recommendations from the trauma-informed literature as it pertains to recognising that employees suffer their own personal traumas but I also take a multicultural approach to supervision in the final section of the chapter, thereby operationalising the diversity/multicultural principle in TIA.

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Trauma-Responsive Organisations: The Trauma Ecology Model
Type: Book
ISBN: 978-1-80382-429-1

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Article
Publication date: 1 September 1900

There are very few individuals who have studied the question of weights and measures who do not most strongly favour the decimal system. The disadvantages of the weights and…

85

Abstract

There are very few individuals who have studied the question of weights and measures who do not most strongly favour the decimal system. The disadvantages of the weights and measures at present in use in the United Kingdom are indeed manifold. At the very commencement of life the schoolboy is expected to commit to memory the conglomerate mass of facts and figures which he usually refers to as “Tables,” and in this way the greater part of twelve months is absorbed. And when he has so learned them, what is the result? Immediately he leaves school he forgets the whole of them, unless he happens to enter a business‐house in which some of them are still in use; and it ought to be plain that the case would be very different were all our weights and measures divided or multiplied decimally. Instead of wasting twelve months, the pupil would almost be taught to understand the decimal system in two or three lessons, and so simple is the explanation that he would never be likely to forget it. There is perhaps no more interesting, ingenious and useful example of the decimal system than that in use in France. There the standard of length is the metre, the standard of capacity the cubic decimetre or the litre, while one cubic centimetre of distilled water weighs exactly one gramme, the standard of weight. Thus the measures of length, capacity and weight are most closely and usefully related. In the present English system there is absolutely no relationship between these weights and measures. Frequently a weight or measure bearing the same name has a different value for different bodies. Take, for instance, the stone; for dead meat its value is 8 pounds, for live meat 14 pounds; and other instances will occur to anyone who happens to remember his “Tables.” How much simpler for the business man to reckon in multiples of ten for everything than in the present confusing jumble. Mental arithmetic in matters of buying and selling would become much easier, undoubtedly more accurate, and the possibility of petty fraud be far more remote, because even the most dense could rapidly calculate by using the decimal system.

Details

British Food Journal, vol. 2 no. 9
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 October 1962

WORK STUDY still suffers from the unenviable reputation it gained in its early days when it was regarded as little more than a device, tinged with a touch of duress, for getting a…

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Abstract

WORK STUDY still suffers from the unenviable reputation it gained in its early days when it was regarded as little more than a device, tinged with a touch of duress, for getting a greater output from the manual worker on the shop floor. This legacy of dislike still erupts occasionally in unexpected ways.

Details

Work Study, vol. 11 no. 10
Type: Research Article
ISSN: 0043-8022

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