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Article
Publication date: 12 September 2024

Ning Du, Jeffrey Byrne, Robert Knisley, Dwayne Powell and James Valentine

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain…

180

Abstract

Purpose

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss.

Design/methodology/approach

This study conducted a 2 × 2 between-subject experiment by manipulating profitability (net profit or net loss) and OCI (OCI gain or loss). A total of 103 equity research analysts participated in the experiment.

Findings

The results show that when the company suffers a net loss, the presence of unrealized gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional information in their valuation judgment.

Originality/value

The experimental results complement prior archival research on OCI valuation. This study extends prior work on OCI’s decision usefulness, improves understanding of the impact of OCI on firm valuation and contributes to the ongoing debate about whether OCI is viewed as a performance measure. The findings indicate that the effect of OCI gains or losses is most pronounced when the company experiences a loss. During such instances, analysts may interpret a combination of net loss and OCI gain as a potential indicator of earnings management opportunities. Consequently, they may perceive it as a signal of deteriorating future financial performance.

Details

Accounting Research Journal, vol. 37 no. 5
Type: Research Article
ISSN: 1030-9616

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Book part
Publication date: 24 September 2015

Ana Campos-Holland, Brooke Dinsmore, Gina Pol and Kevin Zevallos

Rooted in adult fear, adult authority aims to protect and control youth (Gannon, 2008; Valentine, 1997). Continuously negotiating for freedom, youth search for adult-free public…

Abstract

Purpose

Rooted in adult fear, adult authority aims to protect and control youth (Gannon, 2008; Valentine, 1997). Continuously negotiating for freedom, youth search for adult-free public spaces and are therefore extremely attracted to social networking sites (boyd, 2007, 2014). However, a significant portion of youth now includes adult authorities within their Facebook networks (Madden et al., 2013). Thus, this study explores how youth navigate familial- and educational-adult authorities across social networking sites in relation to their local peer culture.

Methodology/approach

Through semi-structured interviews, including youth-centered and participant-driven social media tours, 82 youth from the Northeast region of the United States of America (9–17 years of age; 43 females and 39 males) shared their lived experiences and perspectives about social media during the summer of 2013.

Findings

In their everyday lives, youth are subjected to the normative expectations emerging from peer culture, school, and family life. Within these different and at times conflicting normative schemas, youth’s social media use is subject to adult authority. In response, youth develop intricate ways to navigate adult authority across social networking sites.

Originality/value

Adult fear is powerful, but fragile to youth’s interpretation; networked publics are now regulated and youth’s ability to navigate then is based on their social location; and youth’s social media use must be contextualized to be holistically understood.

Details

Technology and Youth: Growing Up in a Digital World
Type: Book
ISBN: 978-1-78560-265-8

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Publication date: 26 July 2016

Ana Campos-Holland, Grace Hall and Gina Pol

The No Child Left Behind Act (2002) and Race to the Top (2009) led to the highest rate of standardized-state testing in the history of the United States of America. As a result…

Abstract

Purpose

The No Child Left Behind Act (2002) and Race to the Top (2009) led to the highest rate of standardized-state testing in the history of the United States of America. As a result, the Every Student Succeeds Act (2015) aims to reevaluate standardized-state testing. Previous research has assessed its impact on schools, educators, and students; yet, youth’s voices are almost absent. Therefore, this qualitative analysis examines how youth of color perceive and experience standardized-state testing.

Design/methodology/approach

Seventy-three youth participated in a semistructured interview during the summer of 2015. The sample consists of 34 girls and 39 boys, 13–18 years of age, of African American, Latino/a, Jamaican American, multiracial/ethnic, and other descent. It includes 6–12th graders who attended 61 inter-district and intra-district schools during the 2014–2015 academic year in a Northeastern metropolitan area in the United States that is undergoing a racial/ethnic integration reform.

Findings

Youth experienced testing overload under conflicting adult authorities and within an academically stratified peer culture on an ever-shifting policy terrain. While the parent-adult authority remained in the periphery, the state-adult authority intrusively interrupted the teacher-student power dynamics and the disempowered teacher-adult authority held youth accountable through the “attentiveness” rhetoric. However, youth’s perspectives and lived experiences varied across grade levels, school modalities, and school-geographical locations.

Originality/value

In this adult-dominated society, the market approach to education reform ultimately placed the burden of teacher and school evaluation on youth. Most importantly, youth received variegated messages from their conflicting adult authorities that threatened their academic journeys.

Details

Education and Youth Today
Type: Book
ISBN: 978-1-78635-046-6

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Available. Open Access. Open Access
Article
Publication date: 16 March 2020

Alkistis Pitsikali, Rosie Parnell and Lesley McIntyre

The playground is a commonly advised means to integrate children into the public realm of “child-friendly cities”, yet research has tended not to examine it in relation to…

7838

Abstract

Purpose

The playground is a commonly advised means to integrate children into the public realm of “child-friendly cities”, yet research has tended not to examine it in relation to adjacent public space. This paper aims to understand the extent to which the playground – a socio-spatial phenomenon – facilitates children's integration into the public realm, enabling critical examination of the “child-friendly space” concept.

Design/methodology/approach

An ethnographic study was carried out across three sites in Athens, Greece, where typical neighbourhood playgrounds replicate features common across the global north. Methods combined observation (167 h; morning, afternoon, evening), visual-mapping and 61 semi-structured interviews with 112 playground users (including adults and children from the playgrounds and surroundings). Rigorous qualitative thematic analysis, involving an iterative post-coding process, allowed identification of spatial patterns and emergent themes.

Findings

Findings reveal perceptions surrounding the protective and age-specific aspects of child-friendly design, limit the playgrounds' public value. However, a paradox emerges whereby the playgrounds' adjacency to public spaces designed without child-friendly principles affords children's engagement with the public realm.

Research limitations/implications

Reconceptualisation of the “child-friendly playground” is proposed, embracing interdependence with the public realm – highly significant for child-friendly urban design theory and practice globally. Researchers are encouraged to compare findings in other geographical contexts.

Originality/value

This original finding is enabled by the novel approach to studying the playground in relation to adjacent public realm. The study also offers the first empirical examination of child-friendly city principles – participation in social life and urban play – in a Greek context, addressing a geographical gap in literature on children's everyday spaces.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 14 no. 2
Type: Research Article
ISSN: 2631-6862

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Book part
Publication date: 31 July 2023

Marcelo S. Isidório and Magali Reis

This research aimed to analyze the interactions of “pre-adolescent” students in the classroom through relationships sustained by structure, agency, and power exercises based on…

Abstract

This research aimed to analyze the interactions of “pre-adolescent” students in the classroom through relationships sustained by structure, agency, and power exercises based on Anthony Giddens’ Theory of Structuring.1 A qualitative research approach was used with the characteristic of a case study in a municipal public school in the city of Itabira (MG), Brazil. As procedures for recording the evidence, we used the application of a questionnaire, observation of the classroom and listening to students and teachers in a class of the sixth year of elementary school II during the 2017 school year. The results indicated that the vision of “pre-adolescence” marked by biological and psychological changes remains institutionalized for school professionals. The students demonstrated the need for the teacher to use his teaching authority to set limits in the classroom, however, this exercise of agency-power by the teacher must be negotiated and mediated by the participation of “pre-adolescents.” In view of this procedural context, “pre-adolescent” students cannot be held responsible for the instability of the interactive process in the classroom if the historical and social context through which these students pass is not considered in comparison to the institutionalized characteristics solidified through the process, time, and space by the school and/or some of its representatives (teachers).

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Book part
Publication date: 31 July 2023

Firouz Gaini

This chapter explores the multifaceted present-day social and cultural constructions of adolescence in a Nordic Atlantic society, the Faroe Islands. Based on young people’s…

Abstract

This chapter explores the multifaceted present-day social and cultural constructions of adolescence in a Nordic Atlantic society, the Faroe Islands. Based on young people’s perspectives and narratives, this chapter delves into the transition from youthhood to adulthood in the context of a small-scale, family-oriented society in shift. Drawing on sociological theoretical writing about “waiting” and “waithood” in relation to the (often temporally extended or delayed) transition from adolescence to full adulthood in a globalizing world, as well as social anthropological studies of future-making, my aim is to outline the new futural orientations of contemporary adolescence with focus on aspirations for work and family life. Young people, the chapter argues, are waiting and navigating in a society with multiple parallel temporalities: When to marry? When to get children? When to earn your own money and have your own home? These and many other questions define waithood in contemporary society, which is characterized by an increasingly precarious avenue toward promising futures resonating the socially accepted ways of performing adulthood. In the Faroe Islands, an island society with roughly 54,000 inhabitants, young people’s waiting is very often also a question of staying or leaving, that is, mobility and migration strategies. The waiting entails pace as a strategy for the future (Eisenstein, 2021). Adolescent islanders aim to “hit the right pace” in their future imaginaries. This chapter contributes to sociological discussions on the social construction of adolescence with focus on the meaning of time and temporalities. It relies on empirical material from extensive qualitative studies in the Faroe Islands.

Details

The Social Construction of Adolescence in Contemporaneity
Type: Book
ISBN: 978-1-80117-449-7

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Article
Publication date: 1 September 1959

WE have recently published one or two articles in which a contributor with a considerable knowledge of the Chinese economy has described some of that country's industrial…

63

Abstract

WE have recently published one or two articles in which a contributor with a considerable knowledge of the Chinese economy has described some of that country's industrial activities. The articles have been scrupulously factual and impartial in revealing the ingenuity which has enabled a people desperately short of the technological resources of the industrialised nations to secure for themselves some of life's essentials.

Details

Work Study, vol. 8 no. 9
Type: Research Article
ISSN: 0043-8022

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Article
Publication date: 11 February 2014

John Philip O'Connor

The aim of this paper is to examine how the “colleen” archetype was used in the creation of a successful brand personality for a range of soap manufactured in Ireland during the…

392

Abstract

Purpose

The aim of this paper is to examine how the “colleen” archetype was used in the creation of a successful brand personality for a range of soap manufactured in Ireland during the early twentieth century. It reveals the commercial and political agendas behind this move and the colleen's later application to Ulster unionist graphic propaganda against Home Rule between 1914 and 1916.

Design/methodology/approach

This case study is based on an analysis of primary and secondary sources; the former encompassing both graphic advertising material and ephemera.

Findings

This paper demonstrates how contemporary pictorial advertising for colleen soap was suffused with text and imagery propounding Ulster's preservation within the UK. It also suggests that the popularity of this brand personality may have been a factor in the colleen's appropriation for propaganda purposes by certain strands within Ulster unionism.

Originality/value

This paper is based on original research that expands the historical corpus of Irish visual representation, while also adding notably to discourses within the History of Marketing and Women's History.

Details

Journal of Historical Research in Marketing, vol. 6 no. 1
Type: Research Article
ISSN: 1755-750X

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Article
Publication date: 1 November 1956

AS soon as ever possible it is to be hoped that those responsible for looking after the interests of work study technicians will sit at a round table and agree upon what the…

29

Abstract

AS soon as ever possible it is to be hoped that those responsible for looking after the interests of work study technicians will sit at a round table and agree upon what the relative rewards of the various grades of technicians should be.

Details

Work Study, vol. 5 no. 11
Type: Research Article
ISSN: 0043-8022

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Article
Publication date: 1 April 1998

The 19th National Online Meeting in New York, held from 12–14 May this year, saw the delivery of a range of interesting papers on the theme of virtual collections, of which one…

78

Abstract

The 19th National Online Meeting in New York, held from 12–14 May this year, saw the delivery of a range of interesting papers on the theme of virtual collections, of which one was ‘Anatomy of an Imaging Project — the Avalon Project at the Yale Law School’, by William C. Fray and Lisa A. Spar, both of the Yale Law School. They can be reached at william.fray@yale.edu and lisa.spar@yale.edu, and the Web address of the Project is http://www.yale.edu/Iawweb/avalon/avalon.htm .

Details

The Electronic Library, vol. 16 no. 4
Type: Research Article
ISSN: 0264-0473

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