Search results

This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.

The authors have chosen two countries with different cultural environments to test the exploratory study. The sample includes companies using the International Accounting Standard (IAS) 37, which requires recognition of provisions while contingent liabilities are only disclosed, implying different impacts from underlying judgement related with contingencies. The authors apply a regression model based on the Ohlson equity-valuation framework.

The most important conclusion is that market participants in both countries follow different patterns when incorporating information about provisions and contingent liabilities. More precisely, the results suggest that provisions are value-relevant, but incrementally less negative in Portugal. Contingent liabilities seem to have no value relevance. However, an exception exists for Portuguese companies having a risk committee board, in which case a significant market valuation of contingent liabilities is found and discounted in share prices. The existence of a risk committee corroborates the value relevance of this board, which is positively valued by market participants in both national cultures.

The findings may make a contribution to the IASB research project on the IAS 37 and possible amendments to it (suspended until the revisions to the conceptual framework are finalized) and to the IASB prioritization of communication effectiveness of financial statements to all users.

Value relevance of contingencies differentiating countries from two different national cultures and firms with a risk committee on the board of directors.

This study’s purpose was to determine the youth leadership life skills of Texas 4-H, FFA, and FCCLA members participating as school tour guides. Descriptive characteristics were evaluated to determine those affecting leadership life skills development. School tour guides participating in the exit-meeting during the 2004 San Antonio Livestock Exposition were asked to complete the questionnaire. This resulted in 1,691 responses and a 94% response rate. The questionnaire was a 28-item survey that was based on the scales: working with groups, understanding self, communicating, making decisions, and leadership. Conclusions showed that school tour guides were developing leadership life skills. The most influential descriptive characteristics were gender, previous leadership experiences, and ethnicity. Females and those participants who had previous leadership experiences reported stronger perceptions of their leadership life skills. In addition, African and Asian Americans, Hispanics, and Anglos all had stronger perceptions of their leadership life skills when compared to Native Americans.

Computer-assisted language learning (CALL) can create participatory cultures by removing barriers to access materials, encouraging student modes of expression, differentiating student interactions through digital environments and increasing learner autonomy. Participatory cultures require competencies or new media literacy (NML) skills to be successful in a digital world. However, professional development (PD) often lacks training on CALL and its implementation to develop such skills. The purpose of this study is to describe teachers use of digital tools for multilingual learners through a relevant theoretical perspective.

This design-based research study examines 30 in-service teachers in South Carolina, a destination state for Latinx immigrants, focusing data over three semesters of PD: interviews and instructional logs. The researchers address the question: How are teachers using digital tools to advance NML for multilingual learners (MLs)?

The authors analyzed current elementary teachers’ use of digital tools for language learning and NML purposes. Three themes are discussed: NMLs and digital literacy boundaries, digital tools for MLs and literacy teaching for MLs and NML skills.

Teacher PD often needs more specificity regarding the intersection of MLs and digital literacy. The authors contribute to the literature on needed elementary teaching practices for MLs, the integration of NML and how these practices may be addressed through PD.

As the number of imitator brands has risen, so too have legal actions for trademark infringement and passing off, because of consumer confusion, unfair misappropriation of brand owners’ intellectual property, and lost sales revenue. However, recourse to the law is time‐consuming, expensive, and can be unpredictable because of the highly subjective and inconsistent ways in which brand confusion is measured and proven. The formulation of more standard measures of marketplace confusion would have significant time and cost advantages for market researchers and lawyers. Using data from key informant interviews with expert legal professionals, critiques the current measures of consumer confusion and shows that in UK law confusion must result in mistaken behavior and any measure of behavior must be taken in situ within shopping environments. Shows most important legal measures of confusion, namely, subjective judicial analysis and witness testimony, to be methodologically flawed. Discusses implications for manufacturers, brand owners and legal policy and practice.

Fables, poems, novels—these sure aren't your ordinary business books. Here's a look at the new trend in strategic fiction.

The purpose of this paper is to suggest grounded theory as a potential methodology within the field of arts marketing and the creative industries in general, particularly if the research aims to gain insights into consumer experiences.

Grounded theory is a general, qualitative methodology that is concerned with social processes and interactions. The paper looks at the fundamental processes that grounded theory must follow and provides an example of applying grounded theory in the context of researching the Goths, an aesthetic subculture.

The paper suggests that within the creative industries there is scope for the wider application of inductive, theory‐building methodologies that aim to provide deeper understanding of behavior.

The value of the paper lies in detailing a systematic methodology that scholars may apply across the spectrum of creative and cultural marketing from music festivals to museums.

The research objectives of this paper are to propose explanations for why some service firms are disguising commercially sponsored messages as genuine word‐of‐mouth (W‐O‐M) and to discuss the potentially harmful consequences that they can encounter as a result of this strategy.

Objectives are achieved through conceptual analysis of extant literature.

This paper finds that service firms may be placing messages disguised as W‐O‐M on internet blogs due to the recent popularity of blogging, the sheer power of W‐O‐M in the marketing mix, and because services offerings often entail experience qualities. Using a different platform, some service firms may utilize brand pushers because the social risk inherent in some service purchases leads consumers to rely more heavily on perceived social norms. Moreover, brand pushers are able to offer vivid message content in a flexible format. Lastly, various companies within the service sector may be asking celebrities to present their paid endorsements under the guise of unsponsored W‐O‐M because genuine support is a critical driver of endorser effectiveness.

Service practitioners are advised of the potential erosion of customer commitment and trust that can result from presenting a commercial message under the guise of sincere W‐O‐M. Ethical and legal implications of such strategies are also outlined.

This paper fills a gap in the services literature in that it specifically addresses the motivations and potential consequences that service firms can encounter by disguising a sponsored message as genuine W‐O‐M.

Social media offers youth a virtual platform to build community and amplify underrepresented voices. Online spaces are often used to respond to societal issues and adopt various roles. This article aims to focus on Laura's case, spotlighting the intersection of online activism by a youth of Color, and social media literacies used to demonstrate civic engagement around contemporary social justice issues.

Through case study methods, the author examined how a youth of Color used social media to employ critical literacy practices as tools for civic engagement, advocating for social justice, and navigating the complexities of identity work in online spaces, spotlighting Laura, a self-identified Mexican and Ecuadorian Latine 18-year-old activist, to understand how social media shapes multimodal literacy practices, how youth build culture, engage in literacies and craft civic identities online.

Findings examine Laura’s social media literacies toward social justice activism, contributing to the understanding of youth activism, digital identity and civic engagement. Findings will also examine how Laura enacts online literacy practices related to her racialized identities, and how she engages in activism and civic participation related to social justice issues. These findings contribute to the understanding of youth activism, digital identity and civic engagement.

This paper focuses on Laura’s practices within the larger frame of politics, digital space and youth culture. Moreover, it also highlights the potential of youths' multifaceted social media literacies to redefine the educator's role by fostering youth identity and social justice literacies.

The author uses a novel narrative style to detail the stories of two women coming to feminism and the impact organizational experiences have had on their gender awareness. Frames these two stories by detailing her own journey in becoming a feminist. Together the stories bear witness to the importance of organizational experiences in shaping their identities, specifically in relationship to their awareness of gender, and conversely how their identities in turn affect the way we approach and make sense of their lives inside and beyond organizations.

In every industry there are resources. Some are moving, others more fixed; some are technical, others social. People working with the resources, for example, as buyers or sellers, or users or producers, may not make much notice of them. A product sells. A facility functions. The business relationship in which we make our money has “always” been there. However, some times this picture of order is disturbed. A user having purchased a product for decades may “suddenly” say to the producer that s/he does not appreciate the product. And a producer having received an order of a product that s/he thought was well known, may find it impossible to sell it. Such disturbances may be ignored. Or they can be used as a platform for development. In this study we investigate the latter option, theoretically and through real world data. Concerning theory we draw on the industrial network approach. We see industrial actors as part of (industrial) networks. In their activities actors use and produce resources. Moreover, the actors interact − bilaterally and multilaterally. This leads to development of resources and networks. Through “thick” descriptions of two cases we illustrate and try to understand the interactive character of resource development and how actors do business on features of resources. The cases are about a certain type of resource, a product − goat milk. The main message to industrial actors is that they should pay attention to that products can be co-created. Successful co-creation of products, moreover, may require development also of business relationships and their connections (“networking”).