Paula Diane Parker, Nancy J. Swanson and Michael T. Dugan
This study aims to examine the unexpected portion of the pension discount rate to determine if the pension discount rate is being used to manage earnings for both financially…
Abstract
Purpose
This study aims to examine the unexpected portion of the pension discount rate to determine if the pension discount rate is being used to manage earnings for both financially healthy and financially unhealthy firms as categorized based upon their Altman z-score for bankruptcy.
Design/methodology/approach
Regression analysis is conducted with the unexpected portion of the pension discount rate as the dependent variable and various metrics indicating potential firm strengths and weaknesses as the independent variables.
Findings
This study finds evidence that suggests managers for both groups of firms are using their choice of discount rate to manage bottom-line earnings. These findings highlight the patterns of various firm choice differences found between the two groups and the magnitude of the differences between the groups.
Originality/value
Three streams of literature are considered in this research: earnings management, defined pension plans and z-score bankruptcy. This study extends prior research by examining the unexpected portion of the pension discount rate based on the z-score determination of whether a firm is considered financially healthy or financially unhealthy. Our findings highlight the impact of various firm choice differences found between the two groups of firms.
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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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Emily J. Solari, Nancy S. McIntyre, Jaclyn M. Dynia and Alyssa Henry
Academic outcomes for individuals with autism spectrum disorder (ASD) remain poor, especially in the area of reading, in particular, reading comprehension. In recent years…
Abstract
Academic outcomes for individuals with autism spectrum disorder (ASD) remain poor, especially in the area of reading, in particular, reading comprehension. In recent years, researchers have begun to investigate subcomponent skills of reading comprehension for children with ASD in order to better understand its development and potential interventions to enhance outcomes. This chapter highlights the current knowledge in the field in regards to the key cognitive and language skills associated with reading development for individuals with ASD. These include emergent-literacy skills, word-reading and decoding, reading fluency, oral language, and social cognition. Additionally, the chapter makes suggestions for future research in this area, in particular the need to conduct research to establish evidence-based practices to better support the syndrome-specific reading needs for this population.
Nancy Adam-Turner, Dana Burnett and Gail Dickinson
Technology is integral to contemporary life; where the digital transformation to virtual information accessibility impacts instruction, it alters the skills of learning and…
Abstract
Technology is integral to contemporary life; where the digital transformation to virtual information accessibility impacts instruction, it alters the skills of learning and comprehension (Gonzalez-Patino & Esteban-Guitart, 2014; Lloyd, 2010). Although librarians/media specialists provide orientation, instruction, and research methods face-to-face and electronically, they recognize that digital learning instruction is not a linear process, and digital literacy (DL) is multi-disciplinary (Belshaw, 2012). Policy and public research findings indicate that higher education must be prepared to adapt to rapid changes in digital technology (Maybee, Bruce, Lupton, & Rebmann, 2017). Digital learning undergoes frequent transformations, with new disruptive innovation and research attempts at redefinition (Palfrey, 2015). Research often overlooks junior/community colleges. We are all learners and we need to understand the digital learning challenges that incorporating DL includes in the new digital ecology (Adams Becker et al., 2017). This study provides real faculty/librarian commentaries regarding the understanding needed to develop digital learning and contemporary digital library resources. The authors investigate faculties’ and librarians’ degree of DL perceptions with instruction at junior/community colleges. Survey data analysis uses the mean of digital self-efficacy of variables collected, revealing that participants surpassed Rogers’s (2003) chasm of 20% inclusion. Findings provided data to develop the Dimensions of Digital Learning rubric, a new evaluation tool that encourages faculty DL cross-training, librarians’ digital learning collaboration, and effective digital learning spaces.
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Nancy Molfenter and Cheryl Hanley-Maxwell
This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental…
Abstract
This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental disabilities (I/DD) based on policies and practices in the United States. Relevant research findings are utilized to explore ethical principles involved in educational decision making for secondary students with I/DD, with discussions on how these are intertwined with U.S. policy. I/DD and inclusion, as described in the research literature and U.S. policy, are defined and the current status of inclusive practices are described. Next, an exploration of the rationale, as supported by empirical evidence, for educating students at the secondary level with I/DD, primarily with their peers who do not have identified disabilities, is shared along with the counter-narrative. Connections of inclusion to post-school outcomes and the lived educational experiences of students with and without disabilities and educators are considered, including ethical dilemmas and conflicts. Finally, factors influencing the application of inclusionary practices are provided.
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Fathimah Nachia Syed and Narentheren Kaliappen
The research about the concept of Halal tourism has emerged recently. It becomes the vital factor in determining the tourists's satisfaction or their loyalty. Thus, this concept…
Abstract
The research about the concept of Halal tourism has emerged recently. It becomes the vital factor in determining the tourists's satisfaction or their loyalty. Thus, this concept needs to be developed in certain areas because it still not acknowledged. The purpose of this study is to align the theoretical foundations of Halal tourism to conventional tourism paradigms. It investigates the value of Muslim tourists' perception in the context of Malaysian tourist destination. The six variables of Muslim tourist perceived value (MTPV) are examined such as quality, price, emotional, social, physical and non-physical attributes. The respondents of the research are a total of 205 Muslim tourists in Langkawi, Malaysia during October 2021 (Langkawi Tourism Bubble). The results indicated four (4) variables have impacts on tourist satisfaction. Practical implications will impact towards cognitive, affective and Islamic (i.e. Halal) values on tourist satisfaction. It was examined as one of the priotitize destination experience on tourist satisfaction. The findings provide Malaysian tourism with significant managerial implications. It also impacted the Halal tourism as a new approach specifically in the post COVID-19 era. Hence, in improving Muslim tourist satisfaction, destination marketers should consider the Halal tourism. Tour agencies also should scrutinize the product and services value including destination attributes that they offer. The destination's competitiveness will be strengthened with the right destination attraction, facilities, accommodation and activities that suit Muslim tourists.
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The objective of this study was to determine whether an association between coparenting trajectories and parental commitment exists five years after the birth of focal children…
Abstract
The objective of this study was to determine whether an association between coparenting trajectories and parental commitment exists five years after the birth of focal children. Situated in commitment theory, the study used data from the Fragile Families and Child Wellbeing Study to estimate latent growth curve models to test the relationship between coparenting trajectories and commitment theory. Results show that the coparenting trajectory decreased over the four-year period, but reports remained high. Mothers who report high levels of coparenting also report being committed to the biological father, albeit commitment is low. This finding shows that parents may be dedicated to their children and constrained by the parental dyad. These findings support the hypothesis that children are constraining the parental dyad. Further, coparenting among unmarried, cohabiting parents influence parental relationships over time–substantiating the argument that a “new package deal” exists.
Social implications – If parents feel constrained to each other due to shared children, policies directed at coparenting, rather than marriage incentives and promotion, could help parents learn to negotiate their parental duties with each other to ensure that both parents are vested in their children’s lives.
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Hugh Munby, Joan Versnel, Nancy L. Hutchinson, Peter Chin and Derek H. Berg
In the face of research that shows that workplace knowledge and learning are highly contextual, calls for the teaching of generalizable skills for the workplace have been…
Abstract
In the face of research that shows that workplace knowledge and learning are highly contextual, calls for the teaching of generalizable skills for the workplace have been widespread. While the authors reject the usefulness of teaching generalizable skills, they believe that there are commonalities in workplace knowledge that can be taught. These commonalities are related to metacognition rather than simple cognition, and the approach in this paper is to explore the potential of metacognitive instruction for workplace learning. Specifically, the concept of routines is used to develop an instructional theory derived from the inherent metacognitive functions of routines themselves. The paper draws upon contemporary cognitive theory and on recent research on workplace learning, and it builds on studies the authors have conducted on learning in the workplace and on the observation of routines at work.