Mariah R. Jenkins, Sara K. McBride, Meredith Morgoch and Hollie Smith
The 2019 Global Assessment Report on Disaster Risk Reduction (GAR) cites earthquakes as the most damaging natural hazard globally, causing billions of dollars of damage and…
Abstract
Purpose
The 2019 Global Assessment Report on Disaster Risk Reduction (GAR) cites earthquakes as the most damaging natural hazard globally, causing billions of dollars of damage and killing thousands of people. Earthquakes have the potential to drastically impact physical, social and economic landscapes; to reduce this risk, earthquake early warning (EEW) systems have been developed. However, these technical EEW systems do not operate in a vacuum; the inequities in social systems, along with the needs of diverse populations, must be considered when developing these systems and their associated communication campaigns.
Design/methodology/approach
This article reviews aspects of social vulnerability as they relate to ShakeAlert, the EEW system for the USA. The authors identified two theories (relationship management theory and mute group theory) to inform self-reflective questions for agencies managing campaigns for EEW systems, which can assist in the development of more inclusive communication practices. Finally, the authors suggest this work contributes to important conversations about diversity, equity and inclusion (DEI) issues within early warning systems and earthquake preparedness campaigns in general.
Findings
To increase inclusivity, Macnamara (2012) argues that self-reflective questioning while analyzing perspective, philosophy and approaches for a campaign can help. Specific to EEW campaigns, developers may find self-reflective questions a useful approach to increase inclusion. These questions are guided by two theories and are explored in the paper.
Research limitations/implications
Several research limitations exist. First, this work explores two theories to develop a combined theoretical model for self-reflective questions. Further research is required to determine if this approach and the combination of these two theories have adequately informed the development of the reflective questions.
Originality/value
The authors could find little peer-reviewed work examining DEI for EEW systems, and ShakeAlert in particular. While articles on early warning systems exist that explore aspects of this, EEW and ShakeAlert, with its very limited time frames for warnings, creates unique challenges.
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Eefje Hendriks, Laura Marlene Kmoch, Femke Mulder and Ricardo Fuentealba
Jenny Lawrence, Hollie Shaw, Leanne Hunt and Donovan Synmoie
This chapter attempts to capture what teaching excellence looks and feels like for students. Our research reports on research conducted by two student authors at separate…
Abstract
This chapter attempts to capture what teaching excellence looks and feels like for students. Our research reports on research conducted by two student authors at separate institutions. It suggests that the most crucial aspect of the student experience of ‘teaching excellence’ is a teacher's ability to build rapport and create meaningful interpersonal relationships with their students. Leanne Hunt's research was conducted with her fellow students at the University of Bradford. She outlines how, for her participants, the student–teacher rapport informed a positive learning experience which translated into a mutual understanding of excellent teaching. Widening participation, college-based HE student Hollie Shaw, now at Sheffield Hallam University, defines teaching excellence as flexible enough to respond to student learning needs, but strong enough to inspire interest in the discipline. In this chapter, we consider their separate testimonies carefully: we argue that exploring unconscious bias furthers understanding of how differences between student and teacher may compromise interpersonal relations and so student recognition of a tutor's positive and crucial role in the student experience and the implications of how one might measure this given the emphasis on proxies for teaching excellence in the TEF. We suggest breaking down unconscious bias calls for embracing differences, reflection and recognising the complexities of contemporary staff and student university lives. This chapter's exploration of staff–student partnership opens up potential for the creation of more equitable and honest learning dynamics in higher education – where a nuanced understanding of ‘teaching excellence’ can be defined, understood and evidenced within a HEI, with external bodies such as the Office for Students, and included in the Teaching Excellence Framework.
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Curriculum design is an essential task that is complex, painstaking, thought provoking, and cognitively demanding. Often, educators leave curriculum design up to the “experts,”…
Abstract
Curriculum design is an essential task that is complex, painstaking, thought provoking, and cognitively demanding. Often, educators leave curriculum design up to the “experts,” such as textbook makers, program directors, and curriculum leaders. Although deference to “experts” can be perceived as the more efficient way to approach curriculum design, it removes the power from the instructors to exert their expertise, content knowledge, pedagogical artistry, and ability to address the needs of their specific students. In turn, students’ learning and ultimate generalization and application of that learning may not be fully realized. This chapter seeks to challenge that deference of power and illustrate that curriculum design should be a fundamental component to any course design and implementation. This chapter will illustrate considerations that instructors must keep at the forefront of their thinking when designing curricula; specifically, the provision of relevant content that serves as a basis for sustained and successful employability and addressing diverse student learning needs. This chapter will also provide reasonable, practical frameworks for educators to use to embark on executing this critical component of teaching and learning.
This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has…
Abstract
This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.
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This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and…
Abstract
Purpose
This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company.
Methodology/approach
Research hypotheses for six different determinants are developed: company size, number of operating segments and subsidiaries, internationality of the business, business strategy, company life cycle stage, and leverage. The hypotheses are tested using International Financial Reporting Standards 8 (IFRS 8) segment report data from a large sample of 175 German publicly listed companies.
Findings
A higher internationality of the business causes companies to choose a lower degree of integration. Companies with a prospector (defender) strategy choose a lower (higher) degree of integration. Companies in later life cycle stages and with higher leverage choose a lower degree of integration as well. Company size does not impact integration.
Practical implications
Companies have to decide whether, and to what extent, to integrate financial and management accounting and align the two sets of accounting policies. German companies have traditionally kept the two sets separate. As the research reported in this paper sheds light on when companies do not consider integration to be beneficial, it is useful for practitioners.
Originality/value
The legal reporting requirements in Germany as well as German accounting traditions make the German setting particularly suited for examining the integration of management accounting and financial accounting. Using the number of adjustments to financial accounting policies made for management accounting purposes is a novel approach, and the number of adjustments is a more fine-grained measure of integration at the highest hierarchy levels of a company than the measures used in prior literature.
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This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has…
Abstract
This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.