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A cow that fails to conceive must either be kept for a year without revenue or replaced by a bred heifer. This choice is a unique case of comparing investments with different economic lives because the potential replacement asset is just a newer version of the old asset. In this study, a net present value model is developed that eliminates the problem of finding a common timeframe. Results indicate there are often times producers should keep the open cow. Whenever feed costs are low, the price differential between cull cows and replacement heifers is high, or the calf crop value is low, retaining open cows becomes more desirable.

“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has rejected adoption of universal quantitative definitions of materiality as infeasible [FASB, 1979], Don Leslie [1984] recommended adoption of a standard requiring disclosure of specific engagement materiality thresholds in the auditor's report. This study examines how such disclosures might affect perceptions of an auditor's culpability and liability in instances where post publication errors are discovered which alternately aggregate to more or less than reported materiality thresholds. A behavioral experiment was conducted in which eighty‐seven U.S. general jurisdiction judges participated. Findings support the potential for meaningful modifications to the standard auditor's report to reduce perceived auditor liability but also note the importance of jurists' pre‐experimental attitudes and beliefs respecting the public accounting profession. In 1985, the Canadian Institute of Chartered Accountants published Materiality: The Concept and its Application to Auditing [CICA, 1985]. In that research study, Don Leslie focused on his perceptions of the communication deficiencies of the standard form audit report used in Canada and the U.S. — the most critical of which he found to be the continuing lack of a quantitative definition of materiality. Leslie's remedy for the problem was novel and controversial even if his recognition of this problem was not without precedent. Leslie did not recommend the prompt adoption of universal, quantitative materiality standards (a proposal which has stalemated progress in the profession for years) but rather adoption of a standard making it compulsory that auditors disclose their individual materiality standards, whatever they may be, on each specific audit, in the audit report. To date, no serious research has examined this proposal since the report's publication, and yet the costs of the communications gap between accounting/auditing professionals and the public seem to be getting greater. The Auditing Standards Board recently readdressed the communications provided by the standard form audit report. One of the clearest observa‐tions to emerge from those deliberations was that there is a lack of reliable research data upon which to base regulatory decisions in this area [Elliott and Jacobson, 1987]. This paper contributes to reduce that vacuum. Specifically, on the following pages we outline the genesis of a research project and the findings of that study in which eighty‐seven (87) U.S. judges evaluated whether and to what degree an altered form of the audit report (including quantitative definition of materiality) would reduce the assessed culpability and legal liability of auditors. The remaining sections of this paper are organized as follows: in section one, we will summarize representative recent relevant literature; in section two, we develop testable hypotheses from that background literature; in section three, we provide a description of the design of our study; in section 4, our findings are reported and in section 5 we discuss implications for practice and future research.

This chapter offers an overview of Indigenous Entrepreneurship (IE) in the national Canadian context and aims to analyze how the diversity among the Aboriginal peoples of Canada in society is managed with regard to entrepreneurship.

Taking into account the scope of diversity, three major dimensions were identified for analysis – (1) the sociocultural dimension, in reference to the worldviews and values of indigenous peoples, (2) the institutional dimension, in reference to the political management of reservations and the Band Council system, and (3) the financial dimension, in reference to the financial opportunities available to indigenous entrepreneurs.

This chapter’s original contribution rests in its critical analysis of IE in Canada, taking into account the history, the process of colonization and the diversities within the diversity.

We explore how, and how accurately, people assess their influence over others’ behavior and attitudes. We describe the process by which a person would determine whether he or she was responsible for changing someone else’s behavior or attitude, and the perceptual, motivational, and cognitive factors that are likely to impact whether an influencer’s claims of responsibility are excessive, insufficient, or accurate.

We first review classic work on social influence, responsibility or blame attribution, and perceptions of control, identifying a gap in the literature with respect to understanding how people judge their own responsibility for other people’s behavior and attitudes. We then draw from a wide range of social psychological research to propose a model of how an individual would determine his or her degree of responsibility for someone else’s behavior or attitude.

A potential influencer’s beliefs about the extent of his or her influence can determine whether he or she engages in an influence attempt, how he or she engages in such an attempt, and whether he or she takes responsibility for another person’s behavior or beliefs.

For decades, scholars researching social influence have explored how one’s behavior and attitudes are shaped by one’s social environment. However, amidst this focus on the perspective of the target of social influence, the perspective of the influencer has been ignored. This paper addresses the largely neglected question of how much responsibility influencers take for the impact their words, actions, and presence have on others.

This chapter focuses on the value of TED Lectures on the issue of domestic violence and abuse (DVA). It outlines a generic framework with which to understand and analyse the impact of TED Lectures on a theme as complex as DVA is, in the context of popular Western culture. It does so by looking in details at the Ted Lecture of Leslie Morgan Steiner from 2012, which aims to answer the question ‘Why Domestic Violence Victims Don't Leave: Crazy Love’ through her own personal experience.

In the attempt to understand the impact of this TED Lecture we look at the literature on TED Lectures, the unique aspects of DVA, who is the presenter, the impact and its components, the active viewers who sent written comments on the Ted Lectures, the technical effect, the comparison with two other Ted Lectures on DVA, ending by identifying gaps in the analysis provided by the three Ted Lectures.

Presenters share with the viewers their personal experience, as well as their experience as activists in organisations and programmes set out to change the status quo in the field of DVA.

The lectures impact through layers of emotional and intellectual facets, which speak to the individuals viewing them through the lens of their own emotional and intellectual experiences of DVA on the one hand, while on the other hand being also influenced by the mode of presentation and the presenter her/himself.

President, Charles S. Goldman, M.P.; Chairman, Charles Bathurst, M.P.; Vice‐Presidents: Christopher Addison, M.D., M.P., Waldorf Astor, M.P., Charles Bathurst, M.P., Hilaire Belloc, Ralph D. Blumenfeld, Lord Blyth, J.P., Colonel Charles E. Cassal, V.D., F.I.C., the Bishop of Chichester, Sir Arthur H. Church, K.C.V.O., M.A., D.Sc., F.R.S., Sir Wm. Earnshaw Cooper, C.I.E., E. Crawshay‐Williams, M.P., Sir Anderson Critchett, Bart., C.V.O., F.R.C.S.E., William Ewart, M.D., F.R.C.P., Lieut.‐Colonel Sir Joseph Fayrer, Bart., M.A., M.D., Sir Alfred D. Fripp, K.C.V.O., C.B., M.B., M.S., Sir Harold Harmsworth, Bart., Arnold F. Hills, Sir Victor Horsley, M.D., F.R.C.S., F.R.S., O. Gutekunst, Sir H. Seymour King, K.C.I.E., M.A., the Duke of Manchester, P.C., Professor Sir Wm. Osler, Bart., M.D., F.R.S., Sir Gilbert Parker, D.C.L., M.P., Sir Wm. Ramsay, K.C.B., LL.D., M.D., F.R.S., Harrington Sainsbury, M.D., F.R.C.P., W. G. Savage, M.D., B.Sc., R. H. Scanes Spicer, M.D., M.R.C.S., the Hon. Lionel Walrond, M.P., Hugh Walsham, M.D., F.R.C.P., Harvey W. Wiley, M.D., Evelyn Wrench.

Pedestrian injuries and deaths should be viewed as a critical public health issue. The purpose of this chapter is to show how incorporating safety from traffic into broader efforts to increase walking and physical activity has the potential to have a significant health impact. In this chapter we provide an overview of pedestrian safety considerations having to do with population health and the built environment. The chapter is organised around a conceptual framework that highlights the multiple pathways through which safe walking environments can contribute to improved population health. We review the existing literature on pedestrian safety and public health. Pedestrian safety will remain a vexing challenge for public health and transportation professionals in the coming decades. But addressing this problem on multiple fronts and across multiple sectors is necessary to reduce injuries and fatalities and to unleash the full potential of walking to improve population health through increased physical activity. This chapter uniquely contributes a conceptual framework for understanding the relationship between the walking environment and public health.

Brands are socially constructed (Askegaard, 2006) and are culturally dependent on the “cultural codes of branding” by taking into consideration the history, images and myths that can influence brand meaning (Schroeder, 2009). Brands can be of great value when they hold a favorable image in the consumer’s mind (Anholt, 2010). Regional differences and demographics can impact what has a favorable image in the consumer’s mind and can bias the expectancy set for consumers. When selecting a brand name, the SMILE and SCRATCH test should be used (Neck et al., 2018; Watkins, 2014). This name evaluation test can be used to assess the strength of a brand name. If the name has these five qualities, it should be kept, or you should “smile”: suggestive – it evokes positivity; meaningful – customers can understand it; imagery – it is visually memorable; legs – it lends itself well to a theme to run with; and emotional – it resonates with your market. On the contrary, if the name has any of these traits, it should be “scratched”: spelling-challenged – it is hard to spell; copycat – it is too similar to competitors’ names; restrictive – it would be hard to grow or evolve with; annoying – it is annoying; tame – it is lame or uninspired; curse of knowledge – only insiders or some people will understand it; and hard-to-pronounce – it is hard to say (Neck et al., 2018; Watkins, 2014). The marketing mix or 4P’s of marketing – product, price, promotion and place – is a set of tools business owners can use to achieve their marketing goals and is based on McCarthy’s (1960) work. The S.A.V.E. framework – solution, access, value and education (Ettenson et al., 2013) – has more recently been cited as a more modern replacement to the long used 4P’s model (Ettenson et al., 2013). Through this framework, business owners can work to align their brand to provide a solution to customers’ problems, give them access to the solution, provide value for customers and educate them about the product or service. The S.A.V.E. framework focuses on solutions, access, value and education rather than product, place, price and promotion. In this framework, the business should focus on meeting their customers’ needs and being accessible to customers along their entire journey from hearing about the company to making a purchase. Additionally, companies should provide value for their customers rather than solely worrying about price, and instead educate customers by providing information they care about (Ettenson et al., 2013; Neck et al., 2018).

Teaching case.

This case presents the story of Big Momma’s, a coffee shop in a deteriorated historic district in Springfield, Missouri. Big Momma’s owner Lyle, a black man in a predominantly white region, was new to the area and launched the business quickly, without much market testing of the concept or brand. Soon after launching, Lyle wondered if he was set up for doom as customers constantly ask for Momma or barbeque. It seemed necessary to take a critical look at the marketing and branding plans.

This case could have multiple uses, primarily for early stage undergraduate students studying entrepreneurship or integrated marketing communications. The case lines up nicely with the following textbook lessons. Entrepreneurship: the case can be used with Entrepreneurship: The Practice and Mindset (Neck et al., 2018), chapter 16, lesson on branding with a specific tie to the SMILE and SCRATCH test described in Table 16.1 and the S.A.V.E. framework described on pages 453–454. It can also be used with Entrepreneurship (Zacharakis et al., 2018), chapter 6, lesson on marketing strategy for entrepreneurs with a specific tie to the sections on marketing mix and value proposition described on pages 183–198. Integrated marketing communications: this case can be used with Advertising, Promotion, and Other Aspects of Integrated Marketing Communications (Shrimp and Andrews, 2013), chapter 3, lesson on brand naming.

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This application brief shares Phase One of an action research project for the Association of Leadership Educators. This project demonstrates how a member-based association can successfully engage its members in terms of identifying needs, defining strategic priorities, and detecting resource development opportunities. This body of work has various implications for leadership and leadership education and provides a model that other associations can replicate to engage in resource development.

A brief history of the association’s first 25 years since its inception is provided in this brief and the work of the Resource Development Committee is presented. The findings from two focus group sessions conducted during the 2014 annual conference are highlighted and the paper closes with a discussion of how the Resource Development Committee can, through specific initiatives, support the association’s wellbeing and strategic direction. By sharing the rationale behind the Association of Leadership Educators board of directors’ decision to invest in a resource development strategy, other association leaders can access and implement a similar action plan to generate additional revenue which, in turn, can be used to enhance association membership services.