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This study explores student sensemaking based on the creation and interpretation of sound on a public school bus, operating as a result of a desegregation settlement. To understand these multimodal literacy practices, the authors examined students’ journeys, sonically as passengers in mobile and adult-constructed space.

As a qualitative study, the authors used ethnographic methods for data collection. Additionally, the authors used a design-based research approach to work alongside students to capture and interpret sound levels on the bus.

Findings from this study illustrate how students used sounds as a means to create community, engage in agentic choices and make meaning of their surroundings. Moreover, students used sound as a way around the pervasive drone of the bus itself.

Research implications from this study speak to the need for research approaches that extend beyond visual observation. Sonic interpretation can offer researchers greater understanding into student learning as they spend time in interstitial spaces.

This manuscript illustrates possibilities that emerge if educators attune to the sounds that shape a learner’s day and the ways in which attention to sonic design can create more equitable spaces that are conducive to students’ learning and literacy needs.

This study demonstrates the use of sound as a means of sensemaking, calling attention to new ways of understanding student experiences in adult-governed spaces.

This paper assesses the awareness and use of information and communication technologies (ICT) systems within the Turkish construction industry. The findings will assist in identifying the future directions and priorities for how to use ICT as an enabler in this country. The research has been carried out via 22 semi‐structured interviews with senior construction professionals within government and private organizations. It investigated the usage and applicability of current information systems and technologies. The interviews then explored the appropriateness of some of the newly emerging technologies to the industry in Turkey. The findings are reported under three categories of: ICT infrastructures and strategies, the use of information systems, and views on emerging technologies. The last item has been expanded and discussed in more detail, in the paper.

The purpose of this work is to investigate the performance of non‐contaminating metal cutting environments and investigate the associated tool chip interface conditions. The work benchmarks flood coolant characteristics and considers gaseous cutting environments as possible alternatives.

Cutting trials were undertaken for a range of cutting environments. Flood coolant was investigated as was dry cutting, compressed air, room temperature nitrogen and liquid nitrogen environments. A range of cutting variables was measured in order to document the effect of cutting environment.

The gaseous component of the liquid nitrogen environment limited the adhesion on the tool face to a region along the flank edge of the tool, shifting rake face conditions from seizure to that of sliding. Tighter chip curl, shorter contact lengths, reduced adhesion and lower feed forces are evidence that liquid nitrogen is acting as a “liquid inert barrier” beneath the chip within the tool/chip interface.

Only one tool work combination has been investigated. More tool work combinations will need to be investigated.

The work demonstrated that it is possible to use environmentally safe environments during metal cutting operations. This reduces the exposure of the environment and machine tool operatives to compounds which have been shown to have detrimental effects on the environment and human health.

The work has led to presenting a hypothesis that liquid nitrogen acts as a “liquid inert barrier” beneath the chip within the tool/chip interface.

Effective internal control over financial reporting (ICFR) should either prevent or enable correction of any material misstatement in a firm’s financial statements. Independent auditors, guided by professional standards, prepare an ICFR audit report, which provides a gauge by which the public can evaluate the reliability of a firm’s financial information. A firm manager may be tempted to misstate financial statements if he/she perceives a substantial reward for doing so. This study examines whether managers and firms are rewarded for misstating their financial statements in situations where there are incentives to do so, specifically, when an industry-leading peer is fraudulently inflating its reported earnings. The authors test to see if managers experience an increase in compensation as a result of misstatement. The authors also test to see if their firms benefit from misstating via changes to their cost of capital. Results suggest that neither managers nor their firms benefit from managing earnings by misstating financial statements. These findings are important, because a manager who ex ante understands that misstating will not lead to benefits personally or his/her firm is less likely to misstate in the first place.

Research has shown that young adults face strong economic burdens when it comes to establishing their intimate relationships in times of labor market deregulation and economic recession. However, little is known about possible protective effects of the transition to cohabitation on subjective worries. Based on economic and gender-specific assumptions, the present paper uses data from the German Socio-economic Panel (GSOEP) from 1991 to 2020. Longitudinal analyses show that the transition into cohabitation reduces the economic worries of German women, especially in times of macroeconomic crisis. For men, cohabitation is only protective against economic worries if they or their partner have high economic resources. The latter may indicate that young men in precarious living situations perceive the male breadwinner model as a subjective burden in the context of cohabitation.

Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this paper, we examine the association between the ethnicity of a chief financial officer (CFO) and financial reporting conservatism in a large sample of US public firms. We find that firms headed by CFOs of nonwhite ethnicities exhibit less conservative financial reporting than firms headed by white CFOs; however, this effect is attenuated for firms facing greater external scrutiny. Moreover, nonwhite CFOs in our sample recognize a higher level of discretionary accruals than white CFOs. Our study contributes to the literature on financial reporting and answers the call for more studies on top manager ethnicity effects. More importantly, our findings hold implications for both regulators and investors, given the prevalence and significance of diversity initiatives in today's globalized business environment.

We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing how conservatism affects the reported numbers on the financial statements. These studies primarily evaluate how conservatism affects earnings quality, including earnings persistence and the presence of earnings management. Next, we assess the effect of accounting conservatism on the users of the financial statements. We identify three primary users of the financial statements: (1) equity market users (2) debt market users and (3) corporate governance users. Within each of these categories, we analyze the findings of prior research and explore unanswered research questions. By analyzing the effects of accounting conservatism from a diverse range of research topics, we inform the discussion on the costs and benefits of accounting conservatism.

This article aims to focus on one of the most intriguing issues related to the public sector reforms: the accountability systems. In particular the paper aims to deal with the relationships between accounting‐based reforms, forms of accountability, and people‐changing or people‐processing approaches to service provision within Italian social work.

The paper draws on the accountability and people changing/processing literature to interpret and discuss the evidence gathered in an in‐depth longitudinal case study conducted in a social service public organization between 2007 and 2009.

The article reveals that the case study site had developed two distinct groups of services: “Territoriali” and “Residenziali”. “Territoriali” engage in a traditional mode of social care, they provide professional support to clients with, sometimes, quite intractable problems, and aim to modify clients' characteristics, behaviour and attitudes. In contrast, “Residenziali” deal with, and often outsource, more standardized care packages in the form of residential care, day care and some home‐based services. The accounting reforms were received very differently in these two areas. “Territoriali” was resistant to the changes but, in large part, “Residenziali” embraced them. The article then argues that this reflected the extent to which each service area was willing and able to implement a people‐processing rather than a people‐changing approach. The adoption of the people‐processing method had profound implications for the ways that accountability was both experienced and delivered in the services.

This article deals with the under‐researched area of social care. It integrates two literatures not previously articulated together: accountability and people changing/processing. A three‐year longitudinal study is presented, enabling an in‐depth appreciation of the changes affecting social services and the differential responses to accounting and consequent shifts in accountability in two contrasting service areas.