Huining Jia, Justin Y. Jin and Benjamin Lindsay
This paper uses financial report information to analyze the accounting results of the COVID-19 vaccine development for Johnson & Johnson (J&J). This paper also uses stock price…
Abstract
Research methodology
This paper uses financial report information to analyze the accounting results of the COVID-19 vaccine development for Johnson & Johnson (J&J). This paper also uses stock price information to analyze the market reactions to the COVID-19 vaccine development and the state of clinical trials for J&J.
Case overview/synopsis
This instructional case investigates the interaction between J&J and the COVID-19 vaccine. This paper uses information from financial reports to analyze the accounting results of the COVID-19 vaccine development for J&J. This paper also uses stock price information to analyze the market’s reactions to the COVID-19 vaccine development and the state of clinical trials for J&J.
Complexity academic level
This case has been used in both undergraduate and graduate levels to highlight the application of accounting theories to practice and improve the understanding of financial statements, especially when Covid-19 has affected the global economy. Under this new context, students could explore new ideas from accounting aspect.
Learning objectives
The case aims to investigate the interaction between J&J as a pharmaceutical company and COVID-19. It provides a context in which to discuss the consequences of COVID-19 vaccines from several financial perspectives, such as stock prices, accounting policies, earnings and cash flows:
LO1: Understand the responses of stakeholders to J&J’s COVID-19 vaccines.
LO2: Understand the accounting policies that J&J and its competitors follow regarding COVID-19 vaccines related to revenues, R&D expenditures and government funds.
LO3: Apply Ball and Brown’s theory to the impact of COVID-19 vaccine development on earnings quality of J&J and its competitors.
LO4: Assess the importance of COVID-19 vaccines in management decision-making through dividend policy and management compensation structure.
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Elizabeth J. Allan and David J. Kerschner
This chapter reviews literature on hazing and hazing prevention specific to university athletics, with an emphasis on US and Canadian contexts. A synthesis of studies related to…
Abstract
This chapter reviews literature on hazing and hazing prevention specific to university athletics, with an emphasis on US and Canadian contexts. A synthesis of studies related to the nature and extent of student-athlete hazing and gender, sexuality and hazing is shared followed by a summary of public health-based approaches to hazing prevention and athlete-specific hazing prevention strategies.
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Tyler N. A. Fezzey and R. Gabrielle Swab
Competitiveness is an important personality trait that has been studied in various disciplines and has been shown to predict critical work outcomes at the individual level…
Abstract
Competitiveness is an important personality trait that has been studied in various disciplines and has been shown to predict critical work outcomes at the individual level. Despite this, the role of competitiveness in groups and teams has received scant attention amongst organizational researchers. Aiming to promote future research on the role of competitiveness as both an adaptive and maladaptive trait – particularly in the context of work – the authors review competitiveness and its effects on individual and team stress and Well-Being, giving special attention to the processes of cohesion and conflict and situational moderators. The authors illustrate a dynamic multilevel model of individual and team difference factors, competitive processes, and individual and team outcomes to highlight competitiveness as a consequential occupational stressor. Furthermore, the authors discuss the feedback loops that inform the different factors, highlight important avenues for future research, and offer practical solutions for managers to reduce unhealthy competition.
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Geneva Gudmundson, jay johnson, Jessica W. Chin and Margery Holman
With social media use on the rise and little indication that sport team hazing ceremonies are declining, the amount and types of exposure and awareness of hazing and its…
Abstract
With social media use on the rise and little indication that sport team hazing ceremonies are declining, the amount and types of exposure and awareness of hazing and its potentially detrimental impacts are shifting for athletes, the public and school administrators alike. This chapter describes relationships between hazing in sport and social media use in university athletics. These two areas of research have been investigated separately but warrant a closer examination to understand how they are intertwined. In this analysis, we include findings from our larger national-scale sport hazing study that produced a second stream of data specific to social media use. Data are derived from interviews with university athletic directors, coaches and athletes to spotlight: (1) uses of social media in the context of athletics, (2) their understanding of social media's relationship to hazing and (3) experiences with social media and hazing education. We also present recommendations provided by the researchers, and athletes, coaches and athletic directors, for athletic administration use in developing educational and informational resources that address the interconnections between social media use and hazing. This chapter describes how athletic departments and coaches perceived and (dis)engaged from discussions around social media, the ways that university athletes and teams engaged in hazing practices, the diversified and multiple uses of social media on teams differing by gender, highlighting a (lack) of educational programming provided for athletes by their university athletic departments centred around social media use and sport hazing as both separate and interconnected topics.
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Increasingly, how well organisations innovate is becoming the single most important issue in determining their ultimate success. Referencing a variety of cases primarily drawn…
Abstract
Increasingly, how well organisations innovate is becoming the single most important issue in determining their ultimate success. Referencing a variety of cases primarily drawn from governmental organisations, this paper argues that the key to successful innovation implementation rests on the convergence of three different factors. First, an innovation must be properly framed in terms of stakeholders’ expectations. Secondly, a good internal innovation environment must be present. Finally, the pros of specific attributes of innovations must outweigh their cons. The Eight other conditions, in which one or more of these factors is not positive, result in differing degrees of success and failure, with different implications for organisational outcomes. These eight conditions, and their associated propositions, are discussed in terms of their heuristic value for bridging gaps in differing parties’ understanding of innovation processes and future directions for research, including the interaction of power and type of innovation.