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The paper is an excerpt from a more comprehensive study by the Florida Department of Environmental Protection comparing the technical elements of offset projects in forestry, agriculture, and waste management, as well as some miscellaneous project types. The authors compare and contrast design elements of three specific offset projects: afforestation/reforestation, manure management, and landfill gas capture. The technical review for each offset project is concluded with a look at the potential applicability for that project in Florida in the context of the protocols evaluated.

Offset projects that may be employed in Florida are first broken up into comparable design elements specific to the selected offset project type. Focusing on the design elements, a discussion of the similarities and differences among the protocols for each offset project is presented. Each section begins with general findings then moves on to assessments of the detailed design elements. Finally, the project's general applicability to Florida is considered, highlighting specific strengths of particular protocols from the analysis of the design elements.

Protocols tend to vary from highly specific requirements to a more general set of recommendations. Interestingly, no one program's set of protocols is the most opportunistic for Florida, but rather various protocols may have distinctive strengths depending on the project type.

Many comparative studies of offset protocols evaluate protocols in the context of program‐level policies. This study uniquely values the technical details in the protocols and does not consider policy or program‐level issues.

The purpose of this study is to examine the actions and interactions that take place before and after purchase between a service provider (service seller) and its customers (service buyers) in complex business relationships. Specifically, it is to examine customers’ expectations of the service provider’s service offer before purchase and the same customers’ perceptions of the service solution offered after purchase in a business-to-business (B2B) context.

This study adopted a mixed methods design, which combined data generated through in-depth interviews (both with service buyers and key informants from the service company), an online customer survey, analysis of textual documents and structured observations of buyer–seller interactions and actions. Both objective and subjective points of view at different stages of the investigation were collected.

The authors’ results show that, contrary to previous evidence in B2C service research, the customers’ perceptions of the service performance were not significantly related to their previous expectations. In this context, characterized by dynamic and constantly evolving processes and many parties (both from the buyer and the seller company) involved in the implementation process, service complexity may cause a lack of well-formed expectations regarding how the service will perform and its relevant performance attributes.

This study suggests that the service models traditionally used to describe and explain customer service expectations and perceptions in relatively simple service contexts with final consumers are difficult to apply in B2B complex business relationships. Rather, scholars need to take a holistic, continuously evolving and adapted perspective when examining the formation of customer service expectations and their perceptions in B2B complex services.

There should be a teleological balance between sales and purchase approaches in B2B contexts to optimize the outcome of complex business relationships between service providers and service receivers. The authors suggest several recommendations to service providers to ensure that their salespeople do not create unrealistic and unachievable expectations in the minds of the service receivers. Service providers are also encouraged to develop formal cross functional teams (e.g. consisting of salespeople, service technicians and service support) based on mutual understanding and information sharing.

This study provides an alternative time-oriented understanding of the way customer expectations before purchase and their perceptions after purchasing a complex software solution in industrial markets formed through the lens of teleological framework. As such, this is the first empirical inquiry with this specific framework in B2B contexts making a relevant contribution to literature.

Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm‐year observations before and throughout the global financial crisis (GFC) period of 2006‐2009 in seven Asian countries, the purpose of this study is to investigate whether managers' smooth reported earnings to meet the benchmark target of last year's earnings figure.

Following previous research (e.g.,Burgstahler and Dichev; Degeorge, Patel, and Zeckhauser; Holland and Ramsay; Burgstahler and Eames; Daske, Gebhardt, and McLeay; Gore, Pope, and Singh; Charoenwong and Jiraporn), this study uses an earnings benchmark of sustaining last year's performance as the key indicator of earnings management.

The empirical evidence reveals that corporate managers seem to opportunistically smooth income to beat earnings targets. The results also show that the AuditQuality, EcoCrisis and Size are not explanatory for the smoothing behavior of the above target firms. However, the independent variables EcoCrisis and Size are predictors for the smoothing behavior of the sample firms that engage in income‐increasing earnings management. The coefficient on EcoCrisis is negative and significantly (at p=0.001) related to the earnings management measure, suggesting that during a period of economic stress, transportation firm managers engage in less aggressive income‐increasing discretionary accruals strategy. Furthermore, the findings confirm that large size firms exhibit less aggressive income‐increasing earnings management behavior. Specifically, the coefficient on Size is negative and moderately significant (p=0.056) associated with earnings management measure.

This study strongly supports the political costs hypothesis which argues that larger firms are subject to more public scrutiny and political actions therein exhibiting less aggressive income‐increasing earnings management behavior. The authors further note a “big bath” phenomenon during the GFC period suggesting that corporate managers manipulate their reported earnings downward to make poor results even worse in the current financial period, artificially enhancing future year's earnings.

Cultural criminologists have long been interested in the politics of crime and deviance, whether that be in relation to youth subculture resistance or the social reaction to transgression evident in the media construction of folk devils and moral panics. While contemporary ‘new’ cultural criminology continues to be focused on the situated experience of deviant ‘edgeworkers’, this chapter argues cultural criminology’s concern with the crime-media nexus provides particularly fertile ground for exploring insights provided by activists, academics, professional journalists and citizen journalists around informal interventions on formal criminal justice processes using social media and digital technologies. Drawing on examples from a burgeoning body of crime-media research, the chapter makes a case for ‘cultural criminology activism’, which, like activist criminology, is consciously disengaged from mainstream criminology’s alignment with the neoliberal-carceral state and its reformist agenda.

The purpose of this paper is to describe and compare the mean response for selected financial variables in three dividend paying groups before and after the financial crisis of 2008. Dividend initiators are expected to be rewarded by investors over traditional dividend paying firms.

Quarterly CRSP data from 2000 to 2012 are used to define dividend paying groups. Highly unbalanced financial data on dividend paying firms are analyzed in two truncated sample periods defined before and after the financial crisis. Fitted models describing differences in dividend paying groups are based on the linear mixed model representation of penalized splines with random effects to account for repeated measures over time.

Results are presented on the important differences in selected financial variables before and after the financial crisis by dividend paying pattern group (traditional, initiators, residual/catering). Special emphasis is given to the analysis of market/book value ratio. Results demonstrate dividend initiators are rewarded over traditional dividend firms by investors. Firms with an intermittent paying pattern have no advantage. All dividend paying firms grow during the 2008 financial crisis. Traditional dividend payers have larger size than other dividend payers. The size effect explains results for several of the financial variables studied.

Future work can include an industry effect on the three dividend paying groups.

Investors appear to prefer certainty as to when they receive a dividend over uncertainty, especially in times of economic downturn and economic recovery.

Enhanced awareness that different payment patterns exist and are rewarded differently over time on both the corporate issuer and investor sides.

This study adds to body of knowledge of practical dividend payment patterns around a financial crisis. It also provides added support for dividend initiators.

The purpose of this study is to examine how doctoral students in the biological sciences understand their research skill development and explore potential racial/ethnic and gender inequalities in the scientific learning process.

Based on interviews with 87 doctoral students in the biological sciences, this study explores how doctoral students describe development of their research skills. More specifically, a constructivist grounded theory approach is employed to understand how doctoral students make meaning of their research skill development process and how that may vary by gender and race/ethnicity.

The findings reveal two emergent groups, “technicians” who focus on discrete tasks and data collection, and “interpreters” who combine technical expertise with attention to the larger scientific field. Although both groups are developing important skills, “interpreters” have a broader range of skills that support successful scholarly careers in science. Notably, white men are overrepresented among the “interpreters,” whereas white women and students from minoritized racial/ethnic groups are concentrated among the “technicians.”

While prior literature provides valuable insights into the inequalities across various aspects of doctoral socialization, scholars have rarely attended to examining inequalities in research skill development. This study provides new insights into the process of scientific learning in graduate school. Findings reveal that research skill development is not a uniform experience, and that doctoral education fosters different kinds of learning that vary by gender and race/ethnicity.

This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness.

The authors explore the price behavior of audit fees in response to changes in the variables that are usually seen as their determinants, such as size, complexity, and risk in order to examine audit fee stickiness and the competitiveness of the market for audit services.

The authors find that audit fees are sticky, i.e. audit fees do not immediately or fully adjust to changes in their determinants. Audit fees also respond to changes leading to an increase more quickly than they respond to changes leading to a decrease. The difference between positive and negative fee adjustments declines over periods longer than one year and is no longer significant when four-year periods are considered.

The study is limited to companies in the USA from 2000 to 2008. Future research should examine this issue in other settings and periods.

The results suggest that the audit market is competitive, at least in the medium term.

The study helps to explain why the audit fee model does not fully explain the level of audit fees; why audit fees are more likely to be too high than too low; and why auditor switches are commonly associated with larger changes in audit fees. The findings provide evidence that may be useful to managers and audit committees when managing their audit fees, auditors when considering the risks and opportunities associated with changes in the determinants of audit fees, and regulators concerned with the competitiveness of the audit market.