Stephanie Inouye, Ting Chi and Linda Bradley
The purpose of this paper is to propose and examine a consumer-perceived value (CPV) formation model in the context of Hawaiian attire (aloha attire). The effects of key…
Abstract
Purpose
The purpose of this paper is to propose and examine a consumer-perceived value (CPV) formation model in the context of Hawaiian attire (aloha attire). The effects of key socio-demographic factors on perceived values of aloha attire were empirically determined.
Design/methodology/approach
CPV is conceptualized as a multi-dimensional construct including emotional value, social value, quality value, and price value. The investigated socio-demographic factors included residential status, age, gender, ethnicity, education level, income level, and type of retailers from which consumers usually purchase aloha attire. The primary data were gathered by a questionnaire survey of US consumers. Using 330 survey returns, factor analysis and multiple regression analysis were utilized for data analysis and hypothesis testing.
Findings
The proposed model was proven valid and the four value constructs cumulatively accounted for 68.6 percent of the variance in CPV of aloha attire. Majority of variances of perceived values (social value at 74 percent, emotional value at 70 percent, price value at 67 percent, and quality value at 65 percent, respectively) can be accounted for by investigated socio-demographic factors. Gender and ethnicity significantly affected perceived social and emotional values. Income level and education level significantly affected all perceived values. Residential status only affected perceived price and emotional values, while retailer type significantly affected perceived social, emotional, and quality values.
Practical implications
Incorporation of gender, ethnicity, income level, education level, residential status, and retailer type information in developing marketing strategies and promotional programs can help companies more effectively convey desired values of aloha attire to target consumers.
Originality/value
This empirical study responded to the need for better understanding of consumer desired values for aloha attire to support more effective product development and marketing. The knowledge gained from this study provides valuable insights for both academicians and industrial practitioners.
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Thomas E. McKee, Linda J Bradley and Robert W. Rouse
This article provides an analysis of the economic incentives and financial reporting for Special Purpose Entities (SPEs) over the last four decades. The analysis explains…
Abstract
This article provides an analysis of the economic incentives and financial reporting for Special Purpose Entities (SPEs) over the last four decades. The analysis explains economic factors motivating business use of SPEs and the origins of SPEs in lease accounting and securitization transactions. Related financial reporting standards are identified and discussed, including the historical shift from a traditional control viewpoint to a primary beneficiary viewpoint for financial reporting for consolidation for SPEs (recently renamed Variable Interest Entities (VIEs) in U.S. Financial Accounting Interpretation 46R). The article also includes illustrative journal entries explaining SPE transactions from both the viewpoint of the creating company(s) and the SPE. Actual financial reporting examples and/or journal entries for SPEs created by Bank of America, General Motors Acceptance Corporation, Lucent Technologies and Alza Pharmaceuticals Corporation are also provided.
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This study aims to explore school health promotion (HP) as a set of institutionally embedded professional practices.
Abstract
Purpose
This study aims to explore school health promotion (HP) as a set of institutionally embedded professional practices.
Design/methodology/approach
This is a qualitative study using data from nineteen interviews with school professionals in Sweden. Data analysis was informed by practice theory and an institutional logic perspective.
Findings
School professionals constructed practical understandings of HP at the intersection between institutional directives and professional values. Professionals were challenged by multiple and occasionally ambiguous policy directives as well as by multiple tiers of governance. Professional understandings of institutional directives were mediated by a bureaucratic logic and three instantiations of a professional logic (competence, pragmatic and entrepreneurial). School leadership was perceived as a crucial link between institutional directives and professional practices.
Practical implications
The findings draw attention to the need for policy revision and disambiguation as well as the need for establishing dynamic institutional dialogues across levels of governance. These measures can foster sage leadership and fruitful interprofessional collaboration within school HP.
Originality/value
The findings provide a multi-perspective view of school HP and link professional values to institutional ones. The study sheds light on the explanatory relevance of human cognition in practice contexts.
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President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton…
Abstract
President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton presidency, systematically have sought to undermine this president with the goal of bringing down his presidency and running him out of office; and that they have sought non‐electoral means to remove him from office, including Travelgate, the death of Deputy White House Counsel Vincent Foster, the Filegate controversy, and the Monica Lewinsky matter. This bibliography identifies these and other means by presenting citations about these individuals and organizations that have opposed Clinton. The bibliography is divided into five sections: General; “The conspiracy stream of conspiracy commerce”, a White House‐produced “report” presenting its view of a right‐wing conspiracy against the Clinton presidency; Funding; Conservative organizations; and Publishing/media. Many of the annotations note the links among these key players.
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Ali Hussain, Amir Zaib Abbasi, Linda D. Hollebeek, Carsten D. Schultz, Ding Hooi Ting and Bradley Wilson
Though the videogame literature is thriving, little remains known regarding the effectiveness of pop-up ads that appear in videogames. Addressing this gap, this study, therefore…
Abstract
Purpose
Though the videogame literature is thriving, little remains known regarding the effectiveness of pop-up ads that appear in videogames. Addressing this gap, this study, therefore, aims to explore pop-up ads as an important tool to prompt gamer-perceived advertisement value and their subsequent intent to install the advertised videogame.
Design/methodology/approach
To frame the analyses, the authors adopt and extend Ducoffe’s advertising value model by incorporating the visual/audio aesthetic videogame components that are largely overlooked in prior research. Using a self-administered survey, data were collected from 321 online gamers. The authors tested the model by using partial-least-squares-based structural equation modeling (PLS-SEM).
Findings
The results indicate that pop-up ad-related incentives, entertainment, credibility, personalization, audio aesthetics and irritation significantly affect user-perceived ad value. In turn, perceived ad value was found to affect players’ intent to install the advertised videogame.
Research limitations/implications
Though the findings corroborate the importance of pop-up ads being perceived as informative and/or entertaining, they also emphasize the value of personalized ads, ad-related incentives and audio aesthetic, which impact gamers’ intent to install the advertised videogame.
Practical implications
This study advances managerial understanding of videogame-based services, which is expected to be particularly useful for freemium-based videogame marketers and developers.
Originality/value
By extending Ducoffe’s model of advertising value, the authors apply the proposed framework in the online videogaming-based pop-up ad context, and explore the effect of user-perceived pop-up ad value on their intent to install the advertised videogame.
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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Amy P. Lippa, Linda C. Lee, Meghan D. Lehr, Daniel D. Spikes, Leslie A. Coward, Bradley W. Davis, Mark A. Gooden and Dorothy R. Hall
As a team of eight scholars at the University of Texas, we collaborate to research issues that directly focus on the development, training, and experiences of anti-racist and…
Abstract
As a team of eight scholars at the University of Texas, we collaborate to research issues that directly focus on the development, training, and experiences of anti-racist and social justice leaders in urban secondary schools. Each of us considered a personal event, or series of events, that significantly influenced our thinking about social justice. We share experiences of personal and institutional racism, and reflect on how these experiences continue to shape our awareness of race. Our perspectives capture how issues of race and racial discrimination persist in a status quo educational system and how past experiences directly influence our work.