Bryan Howieson and Phillip Hancock
Accountants have long sought methods by which the concept of risk can be communicated through financial statements. Traditionally, certain financial ratios such as the current…
Abstract
Accountants have long sought methods by which the concept of risk can be communicated through financial statements. Traditionally, certain financial ratios such as the current ratio and leverage ratios have been used for this purpose. Other information cues such as the variability of accounting earnings and asset size have also been employed as proxies for an entity's riskiness. Research suggests that these accounting numbers have an implicit, if not explicit, impact upon the risk expectations of financial analysts and securities markets (see, for example, Beaver, Kettler and Scholes [1970]; Eskew [1979]; Elgers [1980]; Farrelly, Ferris and Reichenstein [1985]).
Riccardo Rialti, Zuzana Kvítková and Tomáš Makovník
Online reputation manager has become increasingly important in tourism industry. Managers, regardless of working for a hospitality structure or a tourism destination, are paying…
Abstract
Online reputation manager has become increasingly important in tourism industry. Managers, regardless of working for a hospitality structure or a tourism destination, are paying more and more attention in respect of the importance of reputational levels. Online reputation, in fact, originates in visitor's user-generated contents (UGCs) but reverberates on the whole web, on successive visitors' attitude and behavior, and on managed organization performances. How to manage online reputation in tourism and destination management anyway mostly stayed an anecdotal topic for many years. While best practices exist, indeed, literature has frequently neglected their systematization. Building on this need, this book will try to improve and organize the existing body of knowledge on this topic to help future hotel and destination managers to better deal with the mounting environmental complexity.
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Jinjing Li, Cathal O’Donoghue, Jason Loughrey and Ann Harding
The narrative of The Americans weaves together a spy thriller and a family drama, though it drives home the inseparability of the political and the personal through the lives of…
Abstract
The narrative of The Americans weaves together a spy thriller and a family drama, though it drives home the inseparability of the political and the personal through the lives of the central characters, Philip and Elizabeth, a couple whose marriage is a cover for their work as Soviet spies. This chapter provides a queer reading of their marriage, drawing from the real history of the Cold War politics of sexuality that associated American values with the hetero- and gender normative, white, and middle-class nuclear family. In contrast, the Soviet Union was understood to have disrupted this natural order by installing the state as an overbearing patriarch. Philip and Elizabeth’s fictional cover as a nuclear family requires them to perform American marriage, family, and selfhood. In doing so, they reflect the centrality of the family in America’s Cold War self-image in which the family serves as the anchor of the American order, enabling economic and political self-sufficiency. Their performance of the family challenges our ability to differentiate between real, authentic family that can serve as the legitimate source of social reproduction and between the counterfeit, fake family that disrupts the social order. The queer family, refusing to be placed beyond realm of the political by the moral language of family values, subverts our ability to distinguish between genres since the family drama is already a political thriller.
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Stephen P. Walker and Sue Llewellyn
The paper explores the potentialities for accounting research on the household, individual and family. It is suggested that the home has not been construed in accounting as an…
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The paper explores the potentialities for accounting research on the household, individual and family. It is suggested that the home has not been construed in accounting as an arena worthy of academic study due to the preoccupation with concerns in the glamorised and professional world of the “public”. Yet, the social and behavioural implications of the practice of accounting in the home are potentially as profound as they are in institutions which inhabit the public domain. The paper presents a series of vignettes of the manner in which issues pertaining to accounting and accountability have engaged practitioners in other disciplines. It attempts to reveal interfaces between accountants and students of the home drawn from history, law, personal finance, economics and statistics, and sociology. Argues that the accounting academy has a significant contribution to make in the “explosion” of research activity on household‐family systems in their contemporary and historical perspectives. Such participation would also enrich our understanding of accounting as a social and institutional practice.
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Jonathan ‘Yotti’ Kingsley, Rebecca Phillips, Mardie Townsend and Claire Henderson‐Wilson
This article focuses on the qualitative methodologies employed in a research project developed in collaboration with Aboriginal advisors and gaining an in‐depth understanding of…
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This article focuses on the qualitative methodologies employed in a research project developed in collaboration with Aboriginal advisors and gaining an in‐depth understanding of Aboriginal Victorian peoples’1 connection to their ancestral lands. It outlines why qualitative methodologies were used and highlights the ethical dimensions of working with Aboriginal Victorian communities. A research partnership was developed between Aboriginal Victorian communities and the non‐Aboriginal researcher and this process was emphasised because in the past Australian Indigenous people have been grossly exploited in health research. The methods of semi‐structured interviews and focus groups were used to gain a better understanding of this topic. The novel point of this article is that it provides an honest reflection of the benefits and limitations of this qualitative research process from the perspectives of a non‐Aboriginal researcher and an Aboriginal participant, when emphasis is placed on a collaborative approach. The paper outlines what a successful qualitative research project looks like in Victorian Aboriginal communities. This can be used as a blueprint not only for working with Aboriginal Victorian communities, who have been marginalised within Australian society, but may also be relevant to other culturally diverse communities throughout the world.
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Ruoyu Jin, Yang Zou, Kassim Gidado, Phillip Ashton and Noel Painting
The purpose of this paper is to summarize the latest research of BIM adoption in construction engineering and management (CEM) and propose research directions for future scholarly…
Abstract
Purpose
The purpose of this paper is to summarize the latest research of BIM adoption in construction engineering and management (CEM) and propose research directions for future scholarly work. During the recent decade, building information modeling (BIM) has gained increasing applications and research interest in the construction industry. Although there have been review-based studies that summarized BIM-based research in the overall architecture, engineering and construction (AEC) area, there is limited review that evaluates the current stage of BIM-based research specifically in the CEM sub-area.
Design/methodology/approach
CEM falls into the scope of AEC. It involves construction-related tasks, activities and processes (e.g. scheduling and cost estimates), issues (e.g. constructability), as well as human factors (e.g. collaboration). This study adopted a holistic literature review approach that incorporates bibliometric search and scientometric analysis. A total of 276 articles related to BIM applied in CEM were selected from Scopus as the literature sample for the scientometric analysis.
Findings
Some key CEM research areas (e.g. CEM pedagogy, integrated project delivery, lean and off-site construction) were identified and evaluated. Research trends in these areas were identified, and analyses were carried out with regard to how they could be integrated with BIM. For example, BIM, as a data repository for ACE facilities, has substantial potential to be integrated with a variety of other digital technologies, project delivery methods and innovative construction techniques throughout the whole process of CEM.
Practical implications
As BIM is one of the key technologies and digital platforms to improve the construction productivity and collaboration, it is important for industry practitioners to be updated of the latest movement and progress of the academic research. The industry, academics and governmental authorities should work with joint effort to fill the gap by first recognizing the current needs, limitations and trends of applying BIM in the construction industry. For example, it needs more understanding about how to address technical interoperability issues and how to introduce the integrated design and construction delivery approach for BIM implementation under the UK BIM Level 2/3 framework.
Originality/value
This study contributed to the body of knowledge in BIM by proposing a framework leading to research directions including the differences of BIM effects between design-bid-build and other fast-track project delivery methods; the integration of BIM with off-site construction; and BIM pedagogy in CEM. It also addressed the need to investigate the similarities and differences between academia and industry toward perceiving the movement of BIM in construction field work.
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In job advertisements, companies present claims about their organizational identity. My study explores how employers use multimodality in visuals and verbal text to construct…
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In job advertisements, companies present claims about their organizational identity. My study explores how employers use multimodality in visuals and verbal text to construct organizational identity claims and address potential future employees. Drawing on a multimodal analysis of job advertisements used by German fashion companies between 1968 and 2013, I identify three types of job advertisements and analyze their content and latent meanings. I find three specific relationships between identity claims’ verbal and visual dimensions that also influence viewers’ attraction to, perception of the legitimacy of, and identification with organizations. My study contributes to research on multimodality and on organizational identity claims.