Gary Gregory, Liem Ngo and Ryan Miller
The purpose of this study develops and validates a model of new donor decision-making in the charity sector. Drawing upon dual process theory, the model incorporates brand…
Abstract
Purpose
The purpose of this study develops and validates a model of new donor decision-making in the charity sector. Drawing upon dual process theory, the model incorporates brand salience and brand attitude as antecedents of brand choice intention, moderated by donor decision involvement.
Design/methodology/approach
Study 1 generates measures using interviews with marketing, media and research managers, and new donors from two international aid and relief organizations. Study 2 uses an experimental design to first test scenarios of disaster relief, and then validate and confirm a new donor decision model using large-scale consumer panels for the international aid and relief sector in Australia.
Findings
The results replicated across four leading international aid-related charities reveal that brand salience is positively related to brand choice intention through the mediating effect of brand attitude. Furthermore, the effect of brand salience on brand choice intention is significantly stronger when donor decision involvement is low. Conversely, the effect of brand attitude on brand choice intention is stronger for higher levels of donor decision involvement.
Practical implications
Managers should understand the importance of brand salience/attitudes and the implications for the communication strategy. Managers should also strive to understand the level of decision involvement and the relative influence of brand attitude/salience on brand choice intention.
Originality/value
This study advances the literature on charitable giving by proposing and testing a moderated mediation model of donor choice when selecting a charity for donation. Findings provide new insights into the extent to which brand salience, brand attitude and donor decision-making influence how new donors choose between charities for donation.
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Kaitlin Stober and Alexis Franzese
This chapter explores the parental experiences of 21 mothers of young and/or adult children who have been diagnosed with developmental disabilities (DD). Specific attention is…
Abstract
This chapter explores the parental experiences of 21 mothers of young and/or adult children who have been diagnosed with developmental disabilities (DD). Specific attention is paid to mothers’ reflections on marginalization, stress, and resiliency. Intersectionality of marginalization was explored with a select number of participants who identified with minority racial groups, with the LGBTQ community, and/or as a single or young mother. Data were collected via semi-structured interviews and analyzed using the constant comparative method. Eighteen mothers reported experiencing elevated levels of stress specifically related to challenges associated with DD; the need for greater investments of time and money was emphasized. However, nearly every participant highlighted stories of resilience and acclimation to these challenges associated with raising a child with DD. Thirteen mothers overtly discussed experiences of discrimination and marginalization. Some of these scenarios included being stared at or criticized in public, being excluded from social events, and facing discrimination within school settings. Select participants from marginalized backgrounds (being as a young parent, or as Black, single, lesbian, bisexual, and/or transgender) provided insight into how layers of marginalization negatively impacted their parental experiences. These personal accounts provide additional evidence that mothers of children with DD experience courtesy stigma. In addition, they provide a holistic illustration of motherhood experiences that does not center on only negative or positive aspects. Finally, the reports of mothers who identified with multiple marginalized identities strengthen the call for additional empirical focus on intersectionality as it concerns mothers of children with DD.
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Esther Cheung, Elaine Evans and Sue Wright
Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved…
Abstract
Purpose
Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved as a result. The purpose of this paper is to provide an historical review of quality in relation to financial reporting in Australia by investigating how the qualitative characteristics of relevance, reliability, comparability and understandability developed in Australia between 1961 and 2004.
Design/methodology/approach
This paper reviews the relevant academic and professional literature during the period as well as reporting on a survey of academics and others who contributed to debates about the characteristics of accounting.
Findings
In Australia the notion of “quality” can be captured by relevance, reliability, comparability and understandability although the names and descriptions of these elements have been debated over a 40‐year period. The paper contends that the exact meanings of those elements in relation to financial reporting remain unresolved, in spite of their adoption by the AASB Framework (2004) as the qualitative characteristics of accounting information.
Research limitations/implications
Future research into the qualitative characteristics in Australia, which include questions such as the extent to which certain reporting practices or standards meet the requirements of one or more of the qualitative characteristics could be based on the historical development of these characteristics, as described in this paper. This paper also identifies critical areas that require further dialogue between researchers, standard setters and users of general purpose financial statements.
Originality/value
This paper describes links between a comprehensive list of attributes of accounting information that have been considered important over the past 40 years, and the four qualitative characteristics adopted by the AASB Framework. It also provides a history of contemporary accounting dilemmas, and reveals a lack of resolution to issues associated with each of the qualitative characteristics.
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Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar
Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda…
Abstract
Executive Summary
Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda must aim not merely to aid the poor with grants, welfare, and subsidies (that indirectly perpetuate poverty) but seek to enhance self-sufficiency and productive skills of the poor by ensuring them comparable access to opportunities of the market economies to participate, on more equitable terms, in the dynamic process of overall economic growth. In this context, we apply critical thinking to identify and recognize the structured injustices of the market system, which not only cause poverty but also compromise human dignity via social inequalities and inequities arguably caused by the free market and corporate capital systems of the world. Global poverty that affects more than a quarter of the human population is a pernicious self-serving system connected to the injustices of the business and political systems of the world. The persistent nature of poverty is in direct proportion to our inability to eradicate it as a whole in the cosmic system. Eradication of global desperate poverty and its unjust structural causes can be achieved, we submit, by tracing the roots of global poverty to corporate and free enterprise capital systems and their unexamined structures of social injustice and social inequalities.
All parents need social and emotional support to ensure optimal outcomes for children. For the majority of families, this support comes through family and social networks and the…
Abstract
All parents need social and emotional support to ensure optimal outcomes for children. For the majority of families, this support comes through family and social networks and the institutions of education and health. The challenge for society is to protect and assist parents and children when things are going wrong. Although there are known indicators for risk, it can be hard to be sure of when and how to intervene in family life to protect children and support parents. Such interventions may have to be made in relation to episodic events, for example a recurrence of a depression in one of the parents, and in the face of continuing difficulties, for example poverty or social exclusion.This paper examines two, quite different, challenges for professionals trying to support parents. First, it makes some suggestions about how it is that professionals can fail to recognise signs of child maltreatment. The identification of child maltreatment is critical in taking appropriate steps to protect children. Second, it considers the complexity of the task of supporting parents, including whether support should be based on the parents views about services that they would like, or on professional and policy‐makers judgements about how to meet the parents' needs.
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The purpose of this paper is to describe the emergence of school-based, secular, mindfulness-based interventions (MBIs) for educators and students that aim to cultivate…
Abstract
Purpose
The purpose of this paper is to describe the emergence of school-based, secular, mindfulness-based interventions (MBIs) for educators and students that aim to cultivate mindfulness and its putative benefits for teaching, learning, and well-being.
Design/methodology/approach
The paper has four sections: (a) a description of indicators of increased interest in mindfulness generally and in education; (b) substantive and functional definitions of mindfulness; (c) rationales for the potential value of mindfulness for teaching, learning, and well-being; and (d) a review of extant research on MBIs for teachers and students in schools.
Findings
On the basis of this review, it is concluded that school-based MBIs represent a promising emerging approach to enhancing teaching, learning, and well-being in schools; but that more research, with more rigorous study designs and measures, need to be done to establish the scientific validity of the effects of school-based MBIs for teachers and students alike.
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Wheelchairs and mobility devices are important to enable mobility for students who are unable to functionally walk by themselves to fully participate in daily life. However, they…
Abstract
Wheelchairs and mobility devices are important to enable mobility for students who are unable to functionally walk by themselves to fully participate in daily life. However, they can be enablers or barriers to inclusion and participation for students. Children and adolescents, like other wheelchair users, have a varying number of reasons to use chairs, but what type of chair, how it is used and what type of participation it encourages or discourages is as individual as the child themselves. This is an area of practice that has little evidence on which to base decisions, leading to inconsistencies of provision practice and inclusion in mainstream environments. This chapter will discuss why children use wheelchairs in the first place, then outline some of the typical types of wheelchair available and discuss matching the child to their wheelchair. Barriers to appropriate use of wheelchairs include policy, funding, attitudes and perceived skill set. Children who use wheelchairs often do not gain the motor experiences that their peers do yet are expected to perform skilled wheeled mobility, often without training. Finally, inclusion in school is about inclusion not only in the classroom but also in all activities to do with their school-based communities.
The choice of what type of mobility a child needs is down to their self-defined goals in the context of their school environment, family and general ecosystem. Other forms of wheeled mobility included adaptive bicycles for children who are unable to utilise nonadapted bikes. The basis for assessment for wheeled mobility is the student. The most important part of adaptive seating is to match the student, their self-defined goals and their developmental needs. Barriers to inclusion are discussed. The final section of this chapter includes a discussion of where wheeled mobility is going into the future.
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Lauryn Young, Maura Mulloy, Sloan Huckabee, Ryan Landoll, Elaine Miller, Marissa Miller and Mark D. Weist
Recently, a national priority has been set to improve mental health services for children and families. It has been identified in epidemiological literature that in the United…
Abstract
Recently, a national priority has been set to improve mental health services for children and families. It has been identified in epidemiological literature that in the United States, an approximate 15% of youth meet diagnostic criteria for emotional or behavioral problems. Furthermore, less than one in every five children that present with such needs receive mental health services. Individual, family, and system barriers such as transportation, competing demands, and long waiting lists have negatively impacted access to mental health services. Therefore, the school system has become the “de facto” mental health system for children and adolescents, in part because of the significant time students spend at school. However, meeting the needs of students with behavioral or emotional problems within the school system poses its own challenges. Schools have reported being limited in their ability to deliver basic mental wellness to students due to the lack of available resources. Specifically, there is a shortage of school-employed mental health personnel and the ratio of student to mental health professional is two to three times larger than recommended. Expanded school mental health programs are partnered systems that utilize existing services and collaborate with community mental health (CMH) professionals at each level of the three-tiered system. This partnership enables CMH staff gain access to youth with emotional and behavioral problems, resulting in increased prevention and intervention services for students. Additionally, a coordinated effort such as student-transition services has an integral role of facilitating the process from the school system to postsecondary employment, training, and or additional education.
Eun-Jeong Lee, Sang Qin, Arshiya A. Baig, Jeniffer Dongha Lee and Patrick W. Corrigan
The purpose of this study is to investigate Koreans' preferences for FCDM versus SDM and explored the influence of Asian cultural values on decision-making in the context of…
Abstract
The purpose of this study is to investigate Koreans' preferences for FCDM versus SDM and explored the influence of Asian cultural values on decision-making in the context of managing chronic illnesses, such as type 2 diabetes mellitus (T2DM). Shared decision-making (SDM) emphasizes collaboration between providers and service recipients to decide on the best treatment options. However, it may not fully account for the role of families in managing chronic illness, particularly for people from Eastern cultural backgrounds who value active participation from their families in decisions. In response, family-centered decision-making (FCDM) has been proposed as an alternative approach. Using a vignette experiment design, data (n = 316) were collected from Koreans in the US and in Korea who were randomly presented with either SDM or FCDM processes for reaching T2DM treatment decisions. In addition to demographic information, participants reported on three dimensions of their decision-making experience: satisfaction, perceived effectiveness, and perspective-taking. They also rated their Asian cultural values and familiarity with T2DM. Results show better satisfaction, perceived effectiveness, and perspective taking for FCDM compared to SDM when examined in context of treatment types and perceived illness severity. Moderation effects were found for familiarity of illness, with familiarity effects varying by perceived severity. Study findings provided some evidence in favor of FCDM in Asian communities addressing the disabilities and chronic illness of a family member. Although the current study investigated treatment decisions for T2DM during doctor's visits, FCDM has shown potential to be applied in other service settings.
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Wenqing Li, Nathan Petek and Hassan Faghani
When products are differentiated, applying the standard critical loss formula to assess whether it is profitable for a hypothetical monopolist to impose a common price increase…
Abstract
When products are differentiated, applying the standard critical loss formula to assess whether it is profitable for a hypothetical monopolist to impose a common price increase can lead to delineating an antitrust market that is too broad by setting a critical loss threshold that is too low. This error is particularly likely to occur when the products exhibit very different per-unit profits, own price elasticities, and cross price elasticities. In particular, different per-unit profits are a necessary condition for this error to occur and this difference is more likely to be driven by an asymmetry in prices than by an asymmetry in costs when own price elasticities are moderate in magnitude. In contrast, differences in the quantity sold of each product do not tend to lead to errors in market definition. Given the issues associated with the standard critical loss analysis, critical loss analysis with asymmetric price increases and the gross upward pricing pressure index are practical alternative approaches for conducting market definition analysis when products in a candidate market are differentiated.