Jan Klimas, Kevin Lally, Lisa Murphy, Louise Crowley, Rolande Anderson, David Meagher, Geoff McCombe, Bobby P. Smyth, Gerard Bury and Walter Cullen
The purpose of this paper is to describe the development and process evaluation of an educational intervention, designed to help general practitioners (GPs) identify and manage…
Abstract
Purpose
The purpose of this paper is to describe the development and process evaluation of an educational intervention, designed to help general practitioners (GPs) identify and manage problem alcohol use among problem drug users.
Design/methodology/approach
The educational session was developed as part of a complex intervention which was informed by the Medical Research Council framework for complex interventions. A Cochrane review and a modified Delphi-facilitated consensus process formed the theoretical phase of the development. The modelling phase involved qualitative interviews with professionals and patients. The training's learning outcomes included alcohol screening and delivery of brief psychosocial interventions and this was facilitated by demonstration of clinical guidelines, presentation, video, group discussion and/or role play.
Findings
Participants (n=17) from three general practices and local medical school participated in four workshops. They perceived the training as most helpful in improving their ability to perform alcohol screening. Most useful components of the session were the presentation, handout and group discussion with participants appreciating the opportunity to share their ideas with peers.
Originality/value
Training primary healthcare professionals in alcohol screening and brief psychosocial interventions among problem drug users appears feasible. Along with the educational workshops, the implementation strategies should utilise multi-level interventions to support these activities among GPs.
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David L. Graham, Ashley L. Pryor and Marquessa Gray
Intercollegiate athletics are a major investment of time for student-athletes who must balance their academic and athletic commitments. For African American males, sports…
Abstract
Intercollegiate athletics are a major investment of time for student-athletes who must balance their academic and athletic commitments. For African American males, sports participation may have adverse effects on both their educational outcomes and career development. According to the extant research base, the low academic achievement and high aspirations toward professional athletic careers for many African American males are due to a variety of factors including socialization toward athletics by family, community members, and the media. We posit that African American male student-athletes may prematurely settle on an athletic identity with limited or no exploration to other possible identities, namely career identities. Using an adaptation of Dawkins, Braddock II, and Celaya’s (2009) model of academic engagement, we categorize African American male student-athletes into three persona types; maintenance, incentive, and integrative. Maintenance and incentive persona types value academics as a necessary step toward an athletic career, whereas integrative persona type understands that academics and athletics can benefit a comprehensive career development.
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Noel Harmon, Khalilah Doss and Saran Donahoo
Widely viewed and supported as entertainment, we still know relatively little about the postsecondary experiences about college student-athletes especially when compared to other…
Abstract
Widely viewed and supported as entertainment, we still know relatively little about the postsecondary experiences about college student-athletes especially when compared to other student populations. As such, this chapter contributes to that literature by first reviewing what we already know about Black female student-athletes as a unique population in the postsecondary environment who face challenges that differ from their Black male and White female counterparts. Second, this chapter expands the literature by analyzing data from original research conducted by the authors that focus on the academic, athletic, and campus climate experiences of these students.
Bill B. Francis, Raffi E. García and Jyothsna G. Harithsa
This paper aims to examine how bank stress tests affect bank tax planning.
Abstract
Purpose
This paper aims to examine how bank stress tests affect bank tax planning.
Design/methodology/approach
The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning, including bank-specific measures and measures of tax avoidance, tax aggressiveness, and effective tax planning from recent literature. Our regression discontinuity and difference-in-differences regression analyses include bank and year fixed-effects and lagged bank characteristics to control for potential endogeneity.
Findings
This study finds that stress tests have the unintended consequences of intensifying tax planning and increasing tax avoidance. Stress-test banks increase tax avoidance by accelerating charge-offs, net interest, and non-interest expenses. However, this increase in tax planning is not optimally maximized, leading to lower effective tax planning compared to non-stress-test banks. Banks with a substantial increase in tax avoidance under the Dodd–Frank Act tend to increase their risk, investing in high-risk-weight assets and lending in riskier loan categories. These findings are consistent with tax minimization conditions under added regulatory attention and policy uncertainty.
Originality/value
Literature on bank tax planning is limited. Most tax avoidance literature excludes financial institutions such as bank holding companies mainly due to differences in business practices and regulatory frameworks. This study is the first to investigate tax planning behavior among US banks. The current study thus extends the research field by examining the effect of bank transparency regulations, such as bank stress tests, on bank tax planning activities. Our findings have a direct bank policy implication. They show that stress testing has the unintended consequences of increasing tax planning activities and consequently increasing risk-taking on banks with high tax avoidance, which goes against the goals of stress testing regulations.
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– The aim of this article is to explore how, and to what extent, American advertising and its consumerist messages infiltrated Irish society in the period 1922-1960.
Abstract
Purpose
The aim of this article is to explore how, and to what extent, American advertising and its consumerist messages infiltrated Irish society in the period 1922-1960.
Design/methodology/approach
The article is based on an analysis of primary and secondary sources.
Findings
The article argues that American advertising practices and messages influenced the advertising industry in Ireland. It also contributed to the technical, style and content of Irish advertising and informed the Irish woman's view of American consumerism. Finally, it suggests that Irish society was more open to external influences, which challenges the narrative of Ireland as a closed society before 1960.
Originality/value
The article is based on extensive original research and opens up a number of new areas of research relating to the history of consumerism and advertising in Ireland.