MARK S. SHELTON and ELIZABETH K. DERBES
Much debate has swirled around the issue of registration, regulation or disclosure requirements for financial websites. The authors have put together thoughtful analysis of the…
Abstract
Much debate has swirled around the issue of registration, regulation or disclosure requirements for financial websites. The authors have put together thoughtful analysis of the issues along with some of the most recent pronouncements and thinking of the regulators.
Brandon Becker, Mark S. Shelton and Cathy H. Ahn
On June 27, 2002, the Second Circuit Court of Appeals ruled in Caiola v. Citibank, N.A. (Caiola II) that cash‐settled options are “securities” under Section 3(a)(10) of the…
Abstract
On June 27, 2002, the Second Circuit Court of Appeals ruled in Caiola v. Citibank, N.A. (Caiola II) that cash‐settled options are “securities” under Section 3(a)(10) of the Securities Exchange Act of 1934 (Exchange Act). In doing so, the Second Circuit disagreed with the Southern District of Ohio and the lower Caiola court (Caiola I), both of which took the position that certain cash‐settled options based solely on the value of a security were not securities because they “did not give either counterparty the right to exercise an option or to take possession of any security”. The Court adopted the Securities and Exchange Commission’s (SEC) view, widely supported in the securities bar, that “neither the right to take possession of any security nor the right to choose whether to exercise a necessary feature of an option on a security”.
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This paper aims to introduce a social semiotic methodology for the analysis of food marketing and to explore the complexity of reading representations of food within promotional…
Abstract
Purpose
This paper aims to introduce a social semiotic methodology for the analysis of food marketing and to explore the complexity of reading representations of food within promotional texts.
Design/methodology/approach
The work develops a social semiotic reading of Marks & Spencer's promotional campaigns utilising images from television and web‐based campaigns. This reading is located within a conceptual framework that underpins and identifies the influences that direct the interpretation process and subsequent consumption patterns of the reader/consumer.
Findings
By analysing the relationship between food marketing and the consumer, it is possible to identify a language of food that has its meaning and significance embedded within both culture and society. It is argued that the individual hermeneutically interprets and negotiates this semiotic language of food to reach their individual understanding of food advertising.
Research limitations/implications
The conceptual model presented within this paper offers a subjective and interpretivistic approach to the analysis of food marketing. As such it is open to criticism that its implications are limited as it lacks a positivistic or empirical grounding. However, the implications for such an approach are that it highlights that marketing is about people and, if industry is to develop effective or efficient forms of marketing, it is important to understand how the meaning and significance of products such as food are embedded within both culture and society, and how this informs the individual's relationship with it.
Originality/value
Although the study of food has a significant and substantial archive, research within food marketing focuses primarily on management and strategy and fails to engage with the social discourses that define meaning. As such, this paper offers an original insight into food marketing.
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Charlotte D. Shelton, Richard F. Hall and John R. Darling
The past two decades have been characterized as a time of merger mania. Unprecedented numbers of consolidations have occurred. Paradoxically these mergers have typically failed to…
Abstract
The past two decades have been characterized as a time of merger mania. Unprecedented numbers of consolidations have occurred. Paradoxically these mergers have typically failed to achieve the targeted results. From a general point of view, the financial track record of recent mergers is, in fact, abysmal. It appears that the proposed efficiencies of scale often do not materialize. Yet, the merger frenzy continues. Globalization is a contributing factor. However, the cultural, political, psychological and geographical hurdles of cross‐cultural integration are enormous. This article explores the challenge of global integration by examining the much‐publicized DaimlerChrysler merger. The authors discuss innovative integration strategies and present a set of quantum skills that can be used to neutralize cross‐cultural barriers, thus enabling global leaders to create high performance organizations.
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A close reading of the Gospels of The New Testament reveal that the various authors were clearly aware of certain key principles of marketing and advertising which we have…
Abstract
A close reading of the Gospels of The New Testament reveal that the various authors were clearly aware of certain key principles of marketing and advertising which we have rediscovered in the twentieth century. Specifically, the pros and cons of “global” vs. “local” marketing and copywriting were understood and the authors made conscious choices to cater to various target markets. In addition, the basic techniques of public relations and lobbying were clearly understood and consciously applied. The examples presented are not isolated analogies quoted out of context; the various authors clearly comprehended the basic principles of marketing and overtly orchestrated them in thoughtful and coherent ways. A study of The New Testament, therefore, reveals the significant degree to which ancient people were aware of advertising and marketing techniques. How marketing, as a discipline, can help other scholars interpret the events they study is described.
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Rollanda E. O'Connor and Victoria Sanchez
Response to Intervention (RtI) models require valid assessments for decisions regarding whether a student should receive more intensive intervention, whether interventions improve…
Abstract
Response to Intervention (RtI) models require valid assessments for decisions regarding whether a student should receive more intensive intervention, whether interventions improve performance, whether a student has improved sufficiently to no longer need intervention, or whether a student should be considered for a formal evaluation for special education. We describe assessment tools used currently in RtI models in reading in kindergarten through third grade, along with how these tools function in multiyear implementations of RtI. In addition to the measurement tools, we describe concerns regarding when RtI models are judged for their effects on reading improvement and the attrition that may inflate these results.
Pamela Schlauderaff, Tracy Baldino, K.C. Graham, Katie Hackney, Rebecca Hendryx, Jennifer Nelson, Allen Millard, Caleb Hunter Schlauderaff, Mark Schlauderaff, Dodie Smith and Michael Millard
Colorectal cancer (CRC) screening saves patient suffering and health system expenses if the pathology is found in its early stages. Utilizing rapid process improvement cycles, the…
Abstract
Purpose
Colorectal cancer (CRC) screening saves patient suffering and health system expenses if the pathology is found in its early stages. Utilizing rapid process improvement cycles, the purpose of this paper is to improve the rate of CRC screening in a rural community in the USA.
Design/methodology/approach
Data were gathered from the authors’ electronic medical record. Non provider staff were trained to do the majority of the work utilizing population health, clinic visit checklists, and standard work. The two tests used were colonoscopy and fecal immunochemical test testing.
Findings
Dramatic improvement in the rates of colorectal screening were achieved. The base rate of documented CRC screening was 22 percent, with the rate two years later being 62.7 percent.
Originality/value
This work is of interest to those working in primary care, gastroenterology, general surgery, or if interested in designing standard work.
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The emergence of gender-nonconforming behavior in a child presents an opportunity and, often, significant pressure for parents to question the gender beliefs they have taken for…
Abstract
Purpose
The emergence of gender-nonconforming behavior in a child presents an opportunity and, often, significant pressure for parents to question the gender beliefs they have taken for granted. The purpose of this research is to examine how parents of gender-diverse youth respond to such pressures and ultimately come to understand and support their children’s gender identity.
Methodology/approach
This research is guided by Ridgeway’s theoretical concept of gender as a primary frame for coordinating social life. Using in-depth interviews with 36 supportive parents of gender-diverse children, the author details the process by which parents developed a critical consciousness of gender and subsequently adopted trans-affirming beliefs in response to their children’s gender-nonconformity.
Findings
Findings illustrate the power of gender as a primary frame for organizing life within the family as well as the circumstances under which hegemonic gender beliefs can be disrupted and alternative beliefs can be formed. The analysis shows that the process of making space for gender diversity within the home, which is taken on almost exclusively by mothers, invokes competing maternal mandates of raising “proper” children versus modeling selfless devotion to children’s happiness and well-being. As mothers navigate these conflicting requirements to create greater gender freedom for their children, they reinforce and perpetuate gender stereotypes that cast women as natural caregivers. Ironically, the work of intensive mothering is also the mechanism through which women come to develop alternative gender beliefs that they then use to expand gender possibilities for their children.
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Nirosh Kuruppu, Fawzi Laswad and Peter Oyelere
The purpose of this paper is to ascertain the practical efficacy of statistical corporate failure models in improving auditors' going concern assessment. It also aims to examine…
Abstract
Purpose
The purpose of this paper is to ascertain the practical efficacy of statistical corporate failure models in improving auditors' going concern assessment. It also aims to examine auditors' perceptions of corporate failure models as an analytical procedure in this context.
Design/methodology/approach
The paper utilises a survey questionnaire with a case study component to evaluate the practical value of corporate failure models for assessing going concern, and to examine auditors' perceptions of such models as an analytical procedure for assessing going concern.
Findings
The results indicate that corporate failure models facilitate the formation of more appropriate going concern opinions and increase judgment consensus. Auditors perceive such models as useful in obtaining relevant evidential matter and in mitigating some of the subjectivity involved in assessing going concern. However, the results also indicate that corporate failure models are perceived to be more effective in the planning stages than at the final stages of the audit. Furthermore, auditors are seeking more explicit guidance in auditing standards on the use of corporate failure models for assessing going concern.
Originality/value
The study extends previous research by examining the practical efficacy of corporate failure models for assisting auditors to assess going concern in light of human information processing limitations. Further, it examines auditors' perceptions of corporate failure models as an analytical procedure, and the guidance that auditors seek on the use of such models in auditing standards.
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Krystal Hans and Kylie Parrotta
Purpose: The authors attempt to capture new forensic science students’ pre-conceptions of the field and their assessment of competencies. Methodology: The authors surveyed…
Abstract
Purpose: The authors attempt to capture new forensic science students’ pre-conceptions of the field and their assessment of competencies. Methodology: The authors surveyed students at a Historically Black College and University and a Primarily White Institution on their viewership of crime and forensic TV shows and measured their competencies in a range of forensic science skills at the start and end of the semester, along with having students capture errors and evidence from an episode of CSI Las Vegas. Findings: Students who were viewers of crime series with and without prior forensics coursework over evaluated their level of preparedness at the start of the semester, often ranking themselves as moderately or well prepared in blood spatter analysis, fingerprinting, bodily fluid, and hair/fiber collection. Research limitations: The authors relied on a convenience sample of forensic science courses, and their comparison of student learning was disrupted by COVID-19. Originality: The authors examine student concerns with working at crime scenes and reflections on their abilities to succeed in the field. The authors discuss the need for incorporating media literacy, content warnings, and emotional socialization and professional development into forensic science curricula to better equip and prepare students for careers as crime scene investigators and forensic analysts.