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The purpose of this study is twofold: (1) to examine the incremental contribution of product market fluidity (P_THREAT), another measure of competition from that of the Herfindahl index (H_COMP) and (2) to examine how a research and development (R&D) real activities earnings management strategy to meet an earnings target is influenced by competition.

Using a linear probability model, we test whether P_THREAT is incremental to the H_COMP competition measure and whether it influences the likelihood of firms using abnormally low R&D real activities earnings management to meet an earnings target.

We find that P_THREAT is incrementally informative to the commonly used Herfindahl measure of competition in predicting abnormally low R&D real activities earnings management activities. This finding is consistent with the notion of examining P_THREAT because the Herfindahl index alone may be incomplete, depending on the product makeup of a company. The negative coefficient suggests that reducing discretionary spending on R&D in the short run could have a detrimental effect on long-term profits because bypassed R&D opportunities would put firms at a disadvantage with their competitors' R&D efforts. In contrast, we find that firms are more likely to use R&D activities earnings management as a mechanism to meet an earnings target when P_THREAT is high. This suggests that when high competitive pressure exists, firms are more likely to use abnormally low R&D as a mechanism to meet an earnings target.

We specifically focus on R&D activities earnings management because our primary competition measure, P_THREAT, captures changes in rival firms' products relative to the firm. Because R&D is primarily what drives product change, R&D is the type of real activities earnings management that is most relevant to our competition measure. Hence, this study contributes to the literature by examining how competition influences the likelihood of firms possibly engaging in R&D activities earnings management and meeting earnings targets in the presence of P_THREAT competition.

Conceptualizing trust alone or as the starting point for understanding both trust and distrust is insufficient. Therefore, this chapter focuses on the construction of phenotypic trustscapes and distrustscapes that permit an abstract exploration of the concepts of trust and distrust using societal and dyadic relationships and perceptions of the individual as the units of analysis. For theoretical understanding of trust and distrust, it uses social and evolutionary biologic multi-level theory. This chapter builds on the existing trust literature in three ways: (1) by triangulating on trust and distrust through the use of a number of research methodologies; (2) by placing trust and distrust in value orientation theory and models; and (3) by extricating trust and distrust from reciprocity constructs, and placing them into separate phenotypes: trustscapes and distrustscapes. These efforts show that both trust and distrust are naturally occurring phenomena, with one or the other predominant in specific contexts. The chapter includes scenarios in Japan, Bulgaria, and Indonesia to demonstrate how micro- and macro-level examples of trustscapes and distrustscapes function.

In the following, the region of Southeast Asia will be introduced by offering an overview of the recent developments regarding demographic transition, socioeconomic change, social inequality and the diversification of migration patterns. We will sketch out, how young people fare in the face of these conditions, especially with regard to their own or their families' mobilities. Finally, the four contributions of this section, each reflecting a specific context of Southeast Asia's transnational societies and the related intergenerational dynamics, will be introduced.

The paper aims to investigate the link between models and system results. It looks at fundamental principles underlying social activities and strives to understand the logical role of models in social governing. Based on these a heuristic is assembled enabling the recognition of the specific contribution formal models can provide for social contexts and also for recognizing the limitations that apply.

The heuristic is developed based on first principles of systems theory and cybernetics with particular consideration of managerial cybernetics. It starts with the assumption that human cognition roots in an autopoietic process from which individual “realities” and Weltanschauungen evolve. Interaction then leads human actors to adopt social system notions through which they initiate and constantly reconcile the implementation of their commonly aspired purposes. With system structures, it is referred to how actors relate to each other in governing – which is a key to learning about what models can contribute. Therefore, the concept of system structure is derived from interaction and rooted in the social system notion distinguishing aspects of structural capacity that pre‐condition the implementation of desired social outcomes. Subsequently, a logical anatomy of system notions is revealed and expressed with a set of invariant systemic topics necessary when being addressed in governing.

The paper finds a heuristic for identifying the contribution formal models provide to the governance of social systems and recognition of the benefits and limitations specific models provide to governing. Conclusions are drawn on the pre‐conditions securing sustained organizational development through the application of formal models.

The heuristic assembled in this paper facilitates the harmonization and alignment of models in governance settings. The recognition of the role of models in social governing is identified as a logical pre‐condition of sustainable governance. The heuristic presented facilitates assessing and optimizing governing structures with respect to those pre‐conditions.

One aspect of attracting new employees that has historically been ignored by recruitment researchers is salary negotiations. In this study, we used a hypothetical scenario design to depict salary negotiation experiences in which we varied the levels of salary offer, the behavior of a company and its representative, and the deadlines for receiving a signing bonus. MBA students served as study participants who read the scenarios and responded to questions about perceived organizational attractiveness and job acceptance decisions—two important recruitment outcomes. As hypothesized, our results indicated that salaries, a company's responsiveness to candidate questions, and a company representative's expression of derogatory comments all impact recruitment outcomes. However, exploding signing bonuses had no significant effects, calling into question the negative connotation practitioners have of exploding compensation schemes. Our justice framework revealed that many of the effects that we found for our manipulations on participants' judgments regarding our recruitment outcomes were mediated by perceptions of organizational justice. Finally, we found some evidence of the frustration effect, as procedures that were considered fair worsened rather than mitigated the negative effects of unfair outcomes on job acceptance decisions.

Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth with complicated and often serious academic and behavioral needs. The use of evidence-based practices (EBPs) and practices with Best Available Evidence are necessary to increase the likelihood of long-term success for these youth. In this chapter, we define three primary categories of AES and review what we know about the characteristics of youth in these schools. Next, we discuss the current emphasis on identifying and implementing EBPs with regard to both academic interventions (i.e., reading and mathematics) and interventions addressing student behavior. In particular, we consider implementation in AES, where there are often high percentages of youth requiring special education services and who have a significant need for EBPs to succeed academically, behaviorally, and in their transition to adulthood. We focus our discussion on: (a) examining approaches to identifying EBPs; (b) providing a brief review of EBPs and Best Available Evidence in the areas of mathematics, reading, and interventions addressing student behavior for youth in AES; (c) delineating key implementation challenges in AES; and (d) providing recommendations for how to facilitate the use of EBPs in AES.

The aim of this study is to explore how springboard subsidiaries affect the psychic distance between the headquarters (HQ) of multinational companies (MNCs) and a distant target region. The study applies a single case study methodology to analyse a springboard subsidiary located in Spain that helps its German HQ to pursue opportunities in a psychically distant Latin American region. The findings suggest that springboard subsidiaries help MNCs to reduce the perceived psychic distance between their HQ and a target region due to (1) their intermediate psychic proximity in both directions (i.e. to the HQ and the target region) and (2) their location outside the target region, which makes them somewhat ‘impartial’ and not involved in intra-regional conflicts; the study also shows that the sum of psychic distance stimuli between HQ’s home country –springboard subsidiary’s country and springboard subsidiary’s – Latin American countries is actually smaller than the direct psychic distance between HQ’s home country and Latin American countries. No previous studies have explored the effect of springboard subsidiaries on psychic distance.

This study aims to evaluate the consumer perceptions related to sanitation in the five-star hotels due to the COVID-19 pandemic. It also identified the most significant sanitation dimensions and their influence on the pertinent emotions experienced by the hotel consumers.

It identified seven sanitation dimensions (i.e. exterior of the hotel, guestrooms, washrooms/restrooms, in-house restaurant dining, hotel employees, public areas and handling of food) which were assessed through 10 positive and negative consumer sanitation emotions. A structured online survey was conducted to collect data from the 763 five-star hotel consumers. Exploratory factor analysis was applied on the 35 parameters of the seven identified sanitation dimensions, and analysis of variance (ANOVA) was used to determine the most significant dimensions among the hotel consumers.

Results revealed that among the seven sanitation dimensions, “exterior of the hotel” and “public area” dimensions were found to be statistically less significant compared to the other sanitation dimensions. Findings related to consumer emotions showed that a significantly high percentage of consumers revealed strong negative emotions, i.e. disgust and discontent toward the poor standards of sanitation in the hotels.

The study results may be helpful for the hotel administrators and managers to adequately plan the training sessions for their employees based on the consumer perception and emotions toward the identified sanitation dimensions. Further, it may also help in the implementation of the COVID-19 awareness program based on the consumer inputs and perceptions.

Although a few studies have been performed to explore the sanitation dimensions in the hospitality sector before, but this will be a first attempt to identify and measure the sanitation dimensions and corresponding consumer emotions due to the COVID-19 pandemic.

Current events and citizenship intersect in students’ classrooms in ways both problematic and full of potential. Teachers take a range of approaches, from the passive, weekly regurgitation of news stories to the empowered use of current events to explore broader issues and inform civic engagement. Creating an open classroom climate can help teachers unlock the civic potential of current events, which aids students in building civic knowledge, internal political efficacy, and civic self-efficacy. This article begins by introducing teachers to research on open classroom climates using data from the International Civic and Citizenship Survey (ICCS). We then provide examples of the components of an open classroom climate and a survey created from ICCS items for teachers to assess their own classroom’s climate. Elements of an open classroom climate are applied to current events pedagogy with a lesson plan for young children that explores civic responses to water scarcity and features All the Water in the World, a picture book by George Ella Lyon and Katherine Tillotson.