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Article
Publication date: 12 September 2024

Ning Du, Jeffrey Byrne, Robert Knisley, Dwayne Powell and James Valentine

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain…

180

Abstract

Purpose

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss.

Design/methodology/approach

This study conducted a 2 × 2 between-subject experiment by manipulating profitability (net profit or net loss) and OCI (OCI gain or loss). A total of 103 equity research analysts participated in the experiment.

Findings

The results show that when the company suffers a net loss, the presence of unrealized gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional information in their valuation judgment.

Originality/value

The experimental results complement prior archival research on OCI valuation. This study extends prior work on OCI’s decision usefulness, improves understanding of the impact of OCI on firm valuation and contributes to the ongoing debate about whether OCI is viewed as a performance measure. The findings indicate that the effect of OCI gains or losses is most pronounced when the company experiences a loss. During such instances, analysts may interpret a combination of net loss and OCI gain as a potential indicator of earnings management opportunities. Consequently, they may perceive it as a signal of deteriorating future financial performance.

Details

Accounting Research Journal, vol. 37 no. 5
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 15 May 2017

Mihyun Kang, Paulette Robert Hebert, Rebekah Thompsen and Abby VanDusen

The purpose of this study was to investigate and document existing lighting systems and lighting levels, to compare findings to the Illuminating Engineering Society (IES) lighting…

356

Abstract

Purpose

The purpose of this study was to investigate and document existing lighting systems and lighting levels, to compare findings to the Illuminating Engineering Society (IES) lighting standards (Rodgers, 1998) and to make lighting recommendation for energy and cost savings.

Design/methodology/approach

Lighting examinations and field measurements were conducted at a large, existing Midwestern institutional food-service facility that has been continuously operational since 1976. Lighting levels of the dining room, checkout line, buffet, kitchen, storage room and conference room were measured and then compared to the IES lighting standards. Recommendations were then made for energy and cost savings.

Findings

The average light levels in the dining room, checkout line, buffet, storage room and conference room exceeded the industry-recommended light levels. The energy and cost savings were calculated for this study, and the energy- and cost-saving strategies recommended included delamping, replacing lamps and luminaires and installing occupancy sensors. If existing lighting can be updated in an energy- and cost-saving manner, institutional food-service facilities might be made appropriate through renovation, thus extending the life of these facilities.

Practical implications

This study has practical implications for the many existing institutional food service facilities in workplaces across the USA that could save energy and costs through renovated lighting systems.

Originality/value

This research constitutes an in situ case study, which gathered empirical lighting data at an existing institutional food-service facility and made recommendations for lighting renovations. Although lighting systems influence dining and kitchen environments, lighting has not always been fully considered in institutional food-service facilities.

Details

Journal of Facilities Management, vol. 15 no. 2
Type: Research Article
ISSN: 1472-5967

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Article
Publication date: 30 September 2014

Ken Irwin

This bibliographic essay examines the scope and variety of nonfiction works in comics form with the intent of expanding librarians’ awareness of the diversity of such materials…

1172

Abstract

Purpose

This bibliographic essay examines the scope and variety of nonfiction works in comics form with the intent of expanding librarians’ awareness of the diversity of such materials and serving as a resource for librarians.

Design/methodology/approach

It provides some theoretical background for understanding what constitutes nonfiction in graphic form and an overview of works available in print.

Findings

The article provides a representative (but not comprehensive) survey of graphic nonfiction works in the genres of memoir, travel, journalism, history, biography, science, essays and educational materials.

Research limitations/implications

The essay focuses on materials published in books in English; the library world would benefit from subsequent research exploring the richness of materials available in other formats and other languages.

Originality/value

The field of graphic nonfiction is expanding, and this article serves as a guide for libraries interested in building or expanding collections in this format.

Details

Collection Building, vol. 33 no. 4
Type: Research Article
ISSN: 0160-4953

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Article
Publication date: 21 June 2013

Cady Berkel, Velma McBride Murry, Kathryn J. Roulston and Gene H. Brody

The purpose of this paper is to demonstrate the importance of considering both fidelity and adaptation in assessing the implementation of evidence‐based programs.

375

Abstract

Purpose

The purpose of this paper is to demonstrate the importance of considering both fidelity and adaptation in assessing the implementation of evidence‐based programs.

Design/methodology/approach

The current study employs a multi‐method strategy to understand two dimensions of implementation (fidelity and adaptation) in the Strong African American Families (SAAF) program. Data were video recordings of program delivery and pre‐test and post‐test interviews from the efficacy trial. Multilevel regression in Mplus was used to assess the impact of fidelity to the manual, coded by independent observers, on racial socialization outcomes. One activity on racial socialization, a core component of the program, was selected for an in‐depth examination using conversation analysis (a qualitative method of analyzing talk in interactions).

Findings

Results of the quantitative analyses demonstrated that fidelity of the selected activity was associated with increases in parent's use of racial socialization from pre‐test to post‐test, but only when participant attendance was included in the model. Results of the qualitative analyses demonstrated that facilitators were making adaptations to the session and that these adaptations appeared to be in line with cultural competence.

Research limitations/implications

The development of quantitative fidelity measures can be problematic, with many decision points to consider. The current study contributes to the evidence base to develop a quantitative measure of adaptation for family‐based parenting programs.

Originality/value

Many researchers examining implementation of evidence‐based programs consider fidelity and adaptation to be polar ends of a single spectrum. This paper provides evidence for the importance of examining each independently.

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Article
Publication date: 4 August 2020

Francesca Dal Mas, Helena Biancuzzi, Maurizio Massaro and Luca Miceli

The paper aims to contribute to the debate concerning the use of knowledge translation for implementing co-production processes in the healthcare sector. The study investigates a…

976

Abstract

Purpose

The paper aims to contribute to the debate concerning the use of knowledge translation for implementing co-production processes in the healthcare sector. The study investigates a case study, in which design was used to trigger knowledge translation and foster co-production.

Design/methodology/approach

The paper employs a case study methodology by analysing the experience of “Oncology in Motion”, a co-production program devoted to the recovery of breast cancer patients carried on by the IRCCS C.R.O. of Aviano, Italy.

Findings

Results show how design could help to translate knowledge from various stakeholders with different skills (e.g. scientists, physicians, nurses) and emotional engagement (e.g. patients and patients' associations) during all the phases of a co-production project to support breast cancer patients in a recovery path. Stewardship theory is used to show that oncology represents a specific research context.

Practical implications

The paper highlights the vast practical contribution that design can have in empowering knowledge translation at different levels and in a variety of co-production phases, among different stakeholders, facilitating their engagement and the achievement of the desired outcomes.

Originality/value

The paper contributes to the literature on knowledge translation in co-production projects in the healthcare sector showing how design can be effectively implemented.

Details

Management Decision, vol. 58 no. 9
Type: Research Article
ISSN: 0025-1747

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