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Article
Publication date: 16 October 2020

Rachel Williamson Smith, Michael M. DeNunzio, Nicholas J. Haynes and Aneeqa Thiele

The purpose of this study was to examine the mediating role of appraisals in three stressor–well-being relationships: (1) the mediating role of challenge appraisals in the…

853

Abstract

Purpose

The purpose of this study was to examine the mediating role of appraisals in three stressor–well-being relationships: (1) the mediating role of challenge appraisals in the relationship between daily skill demands and daily work engagement, (2) the mediating role of hindrance appraisals in the relationship between daily interruptions and daily depletion and (3) the mediating role of threat appraisals in the relationship between daily emotional demands and daily anxiety. We also examined the moderating influence of conscientiousness on the daily skill demands–challenge appraisal relationship, the moderating role of extraversion on the daily interruptions–hindrance appraisal relationship and the moderating influence of neuroticism on the daily emotional demands–threat appraisal relationship. Supplemental analyses also examined the moderating influence of the aforementioned personality traits on the respective direct effects of stressors on well-being outcomes.

Design/methodology/approach

We tested our hypotheses using a 5-days experience sampling design in a sample of 114 working adults and employed multilevel modeling.

Findings

All hypothesized mediating mechanisms were supported, however, the majority of moderation hypotheses were not supported.

Originality/value

We sought to extend the relatively recent advancement in the challenge–hindrance framework to provide additional evidence of the utility of distinguishing between challenge, hindrance and threat stressors. Although not supported, this is the one of the first papers to test the moderating influence of personality traits on the stressor–appraisal relationship.

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Journal of Managerial Psychology, vol. 37 no. 5
Type: Research Article
ISSN: 0268-3946

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Article
Publication date: 20 February 2017

Ferdinand Balfoort, Rachel Francis Baskerville and Rolf Uwe Fülbier

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as…

1862

Abstract

Purpose

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì ) impacts on the efficacy of fair value measurement.

Design/methodology/approach

Using a literature review and research of studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study unbundles Williamson’s governance structure and contracting theory to examine how guānxì is positioned orthogonally to fair value (market-oriented valuation) principles for financial reporting. This is followed by a case study of the events surrounding the collapse of China Medical Technologies.

Findings

Guānxì is integral to Asian economies and economic transactions. Resulting conditions, characterised by relational contracting, may not meet the qualitative characteristics of neutrality and faithful representation in fair value measurement of assets and liabilities. The same may be true when insider or “trusted party transaction” values prevail for large ticket transactions among entities in any jurisdiction.

Research limitations/implications

Future research on the impact of guānxì may be constrained by its often hidden, and yet dynamic, character; and the varieties of its manifestations.

Originality/value

This study highlights how difficult it may be to achieve both comparability and relevance in the asset and liability recognition and measurement rules in Asian (and possibly also other) economies adopting accounting principles that are developed in a Western context.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 1991

Suliman Al‐Hawamdeh, Rachel de Vere, Geoff Smith and Peter Willett

Full‐text documents are usually searched by means of a Boolean retrieval algorithm that requires the user to specify the logical relationships between the terms of a query. In…

86

Abstract

Full‐text documents are usually searched by means of a Boolean retrieval algorithm that requires the user to specify the logical relationships between the terms of a query. In this paper, we summarise the results to date of a continuing programme of research at the University of Sheffield to investigate the use of nearest‐neighbour retrieval algorithms for full‐text searching. Given a natural‐language query statement, our methods result in a ranking of the paragraphs comprising a full‐text document in order of decreasing similarity with the query, where the similarity for each paragraph is determined by the number of keyword stems that it has in common with the query. A full‐text document test collection has been created to allow systematic tests of retrieval effectiveness to be carried out. Experiments with this collection demonstrate that nearest‐neighbour searching provides a means for paragraph‐based access to full‐text documents that is of comparable effectiveness to both Boolean and hypertext searching and that index term weighting schemes which have been developed for the searching of bibliographical databases can also be used to improve the effectiveness of retrieval from full‐text databases. A current project is investigating the extent to which a paragraph‐based full‐text retrieval system can be used to augment the explication facilities of an expert system on welding.

Details

Online Review, vol. 15 no. 3/4
Type: Research Article
ISSN: 0309-314X

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Article
Publication date: 15 November 2019

Rachel Martin

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has…

635

Abstract

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.

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Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 1 April 1999

Kirsty Williamson

Argues social issues should play an important role in debates surrounding telecommunications services, looking particular at Australia’s universals service. Concludes each country…

301

Abstract

Argues social issues should play an important role in debates surrounding telecommunications services, looking particular at Australia’s universals service. Concludes each country needs to look at the specific issues affecting it population to enable use of the most appropriate policies. Stresses debates about telecoms services should not take place, just in economic terms, as social policy is just as important.

Details

info, vol. 1 no. 2
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 15 March 2022

Jackie Wales, Nicola Brewin, Iain Williamson, Jakub Štický, Rachael Lawrence and Alison Eivors

Effective transitions from child and adolescent to adult services are important for continuity of care for patients with eating disorders. This study aims to examine the relative…

321

Abstract

Purpose

Effective transitions from child and adolescent to adult services are important for continuity of care for patients with eating disorders. This study aims to examine the relative importance of a series of statements about the transition process, elicited from an earlier service evaluation, from the perspectives of patients, parents/carers and clinicians.

Design/methodology/approach

Twenty-eight participants completed a Q-sort task ranking 40 statements, developed from an earlier study, using a normal distribution pattern on a scale, which ranged from strongly agree to strongly disagree, to identify their priorities for transition. Analysis resulted in the extraction of four factors explaining 52% of the variance.

Findings

Four distinct factors were elicited: “parents and carers need including too”, “facilitating effective transfer between services”, “supporting the patient through transition” and providing “timely, patient-centred care”. The study enabled similarities and differences in priorities to be observed for the three respondent groups.

Practical implications

These rankings, noting the differences between the respondent groups, can be used to inform the development of effective transition protocols. This study suggests these protocols should ensure a person-centred approach; timely planning; include parents/carers; provide continuous care and have good transfer of information and sensible timing of transitions. Differences in priorities/opinions can be addressed through open communication channels.

Originality/value

To the best of the authors’ knowledge, this is the first UK-wide study examining priorities for transition from the perspectives of patients, parents/carers and clinicians.

Details

Mental Health Review Journal, vol. 27 no. 2
Type: Research Article
ISSN: 1361-9322

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Book part
Publication date: 4 February 2015

Jody Marie Bartz, Jennifer Kurth and Matthew Wangeman

Facilitating inclusive supports and services for learners with low-incidence disabilities involves collaborative teaming, understanding the benefits and challenges involved in…

Abstract

Facilitating inclusive supports and services for learners with low-incidence disabilities involves collaborative teaming, understanding the benefits and challenges involved in delivering inclusive supports, and appreciating the diverse and unique needs of this population. In this chapter, we provide families, educators, researchers, academics, related service personnel, and other professionals with examples of models of service and support delivery. Emphasis will be on school-age learners with low-incidence disabilities. Additionally, an insider perspective of the opportunities for, as well as benefits and barriers to, successful implementation of supports and services for learners with low-incidence disabilities is presented. The chapter concludes with future directions for research.

Details

Including Learners with Low-Incidence Disabilities
Type: Book
ISBN: 978-1-78441-250-0

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Article
Publication date: 6 November 2018

Stephen A. Zeff and Rachel F. Baskerville

The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the…

206

Abstract

Purpose

The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the annual financial report of the local firm, T.J. Edmonds Ltd, in 1976. In so doing, this study revealed not only previously undocumented issues surrounding major asset purchases but also the impact of key personalities before and after the adverse opinion decision.

Design/methodology/approach

The study is located within the Cultural Theory of History, to theorize the narratives within the wider contextual perspective. The issues surrounding the use of memory from such interviews are also considered. The key material offered in this study is sourced from a 2015 interview with the two key audit partners in this audit engagement.

Findings

The accounting standard on depreciation at that time, SSAP 3, had not been applied properly to the accounting treatment of four helicopters for wild deer operations, purchased a week before balance date. Neither the artificial suppression of profits by this purchase decision and accounting choice nor the fall in profits nor the adverse opinion, influenced share prices or shareholder perceptions long term.

Originality/value

The significance of this project is that it informs the appreciation of the importance of contextual understanding of a singular adverse audit opinion.

Details

Pacific Accounting Review, vol. 30 no. 4
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 10 June 2024

Zainab Al-Attar and Rachel Worthington

Clinically, it is often observed that autistic people may have a heightened need for rules and may find rule violations very distressing. It is clinically plausible that autistic…

228

Abstract

Purpose

Clinically, it is often observed that autistic people may have a heightened need for rules and may find rule violations very distressing. It is clinically plausible that autistic individuals may be prone to hyper-morality and greater reactivity and adverse experiences arising from moral threats and violations. Such adverse experiences may, in some instances, lead to moral distress (MD) or in more extreme cases moral injury. Thus, this study aims to examine how MD can operate in the context of autism.

Design/methodology/approach

The authors explore clinical hypotheses on how MD can intersect with different features of autism by drawing on clinical and research knowledge of autism spectrum disorder and how it contextualises experiences of morality.

Findings

Based on a review of the literature and theory, the authors hypothesise that autistic individuals may be more prone to MD where they have a lower threshold for MD. As a result of this lower threshold, they may have more frequent exposure to MD, experience more immediate and intense subjective reactions to moral transgressions, for more protracted periods. Also, they may find it more difficult to over-ride and neutralise moral outrage. As a result, they may be more susceptible to mental health sequelae and impaired social and occupational functioning. Practical recommendations are made for clinicians supporting people with autism with a propensity for MD or moral injury, to improve their quality of life.

Practical implications

Practical recommendations are made for clinicians supporting people with autism with a propensity for MD or moral injury, to improve their quality of life.

Originality/value

Understanding MD in an autistic context is important for detecting and treating the adverse impacts of MD on autistic individuals. Importantly, erroneous preconceptions about moral reasoning in autism need to be mitigated to fully understand the moral experiences and harness the many strengths of people with autism.

Details

Advances in Autism, vol. 10 no. 3
Type: Research Article
ISSN: 2056-3868

Keywords

Available. Content available
Book part
Publication date: 8 August 2022

Carola Boehm

Free Access. Free Access

Abstract

Details

Arts and Academia
Type: Book
ISBN: 978-1-83867-730-5

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