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Article
Publication date: 1 March 1984

Steven D. Grossman and Richard Lindhe

Decisions on capital investments at both the progam level and the specific asset level should be made in the context of the objectives of an organization as a whole. The addition…

185

Abstract

Decisions on capital investments at both the progam level and the specific asset level should be made in the context of the objectives of an organization as a whole. The addition of a new product line or the acquisition of a machine should not be decided simply on the basis of a direct cost/benefit analysis that is related to the program or the asset alone. Instead, the investment decision should be considered on the basis of the long‐term plans of the organization.

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Journal of Business Strategy, vol. 5 no. 2
Type: Research Article
ISSN: 0275-6668

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Article
Publication date: 1 January 1983

Avi Rushinek

One of the most important aspects of managerial accounting is the accumulation of costs in the manufacturing process. This data is of value to the manager owing to the information…

2287

Abstract

One of the most important aspects of managerial accounting is the accumulation of costs in the manufacturing process. This data is of value to the manager owing to the information it provides him for planning, control, and decision making. The purpose of this paper is to describe the different costing systems, compare them, and show how they affect the accumulation of costs for product costing, as well as decision making.

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Managerial Finance, vol. 9 no. 1
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 1 January 2014

Moren Levesque, Phillip Phan, Steven Raymar and Maya Waisman

We study the events that motivate CEOs to underinvest in R&D long-term projects (CEO myopia). Based on the existing literature in earnings management and agency theory, myopia is…

Abstract

We study the events that motivate CEOs to underinvest in R&D long-term projects (CEO myopia). Based on the existing literature in earnings management and agency theory, myopia is likely to become more problematic under five circumstances: when the CEO nears retirement (the CEO horizon problem), R&D projects have very long time horizons (the project horizon problem), the firm’s financial health is deteriorating (the cover-up problem), ownership structure is heavily weighted toward insider owners (minority owner oppression problem), and when the threat of hostile takeover increases (the entrenchment problem). We setup a dynamic simulation model in which rational CEOs maximize the total value of their bonus compensation over their tenure. Our findings related to the five circumstances are consistent with the extant literature. However, we found an unexpected stable, nonlinear (inverted U-shaped) relationship between CEO tenure and R&D investment. We discuss the theoretical implications of our model and offer suggestions for future research.

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Corporate Governance in the US and Global Settings
Type: Book
ISBN: 978-1-78441-292-0

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Book part
Publication date: 1 December 2014

Steven Z. Athanases

Learning to teach subject matter topics that emerge as challenging for culturally and linguistically diverse students remains a key goal for prospective teachers. Teacher…

Abstract

Learning to teach subject matter topics that emerge as challenging for culturally and linguistically diverse students remains a key goal for prospective teachers. Teacher education needs multiple ways to guide preservice teachers (PSTs) for this work. One context for such teacher development is classroom-based teacher inquiry. I describe an innovation in teacher inquiry pedagogy that mentors PSTs in (a) mining multiple sources of knowledge for teaching challenging areas of content learning, (b) systematically analyzing knowledge gleaned from these sources, and (c) mediating through visual representations the overlapping, reinforcing, and sometimes conflicting ideas gleaned from sources, in order to advance conceptions and practice in content-based learning for diverse youth. I describe the pedagogy in practice, then use a case of one PST to illustrate how her knowledge evolved in learning to teach persuasive writing to early adolescent English language learners. It was in the knowledge sources interface, mediated by visual representations and written reflections, that this PST’s developing knowledge gained texture and depth.

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International Teacher Education: Promising Pedagogies (Part A)
Type: Book
ISBN: 978-1-78441-136-7

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International Journal of Sports Marketing and Sponsorship, vol. 1 no. 2
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 1 March 2007

Steven Deller, Craig Maher and Victor Lledo

Predictive models of government spending behavior based solely on the median voter theory have demonstrated limited utility, particularly when intergovernmental grants are…

126

Abstract

Predictive models of government spending behavior based solely on the median voter theory have demonstrated limited utility, particularly when intergovernmental grants are involved. Since the 1970s, research on the impact of intergovernmental grants and aids on recipient governments has demonstrated that spending increases greater than predicted by the median voter theory, a.k.a. the “flypaper effect.” One of the challenges facing those trying to empirically test for the flypaper effect is the limited availability of unconditional grants. This study attempts to fill that void in the literature by testing the relationship between spending in 581 Wisconsin cities and villages and state aid receipts through its Shared Revenue program. The findings are generally consistent with previous studies of the flypaper effect, meaning that recipient governments spend more than would be predicted by the median voter theory. As such, the authors suggest that pure economic theories of government spending are limited and that political and institutional factors need to be given greater consideration.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 2
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 9 November 2020

Kristen Gillespie-Lynch, Patrick Dwyer, Christopher Constantino, Steven K. Kapp, Emily Hotez, Ariana Riccio, Danielle DeNigris, Bella Kofner and Eric Endlich

Purpose: We critically examine the idea of neurodiversity, or the uniqueness of all brains, as the foundation for the neurodiversity movement, which began as an autism rights…

Abstract

Purpose: We critically examine the idea of neurodiversity, or the uniqueness of all brains, as the foundation for the neurodiversity movement, which began as an autism rights movement. We explore the neurodiversity movement's potential to support cross-disability alliances that can transform cultures.

Methods/Approach: A neurodiverse team reviewed literature about the history of the neurodiversity movement and associated participatory research methodologies and drew from our experiences guiding programs led, to varying degrees, by neurodivergent people. We highlight two programs for autistic university students, one started by and for autistics and one developed in collaboration with autistic and nonautistic students. These programs are contrasted with a national self-help group started by and for stutterers that is inclusive of “neurotypicals.”

Findings: Neurodiversity-aligned practices have emerged in diverse communities. Similar benefits and challenges of alliance building within versus across neurotypes were apparent in communities that had not been in close contact. Neurodiversity provides a framework that people with diverse conditions can use to identify and work together to challenge shared forms of oppression. However, people interpret the neurodiversity movement in diverse ways. By honing in on core aspects of the neurodiversity paradigm, we can foster alliances across diverse perspectives.

Implications/ Values: Becoming aware of power imbalances and working to rectify them is essential for building effective alliances across neurotypes. Sufficient space and time are needed to create healthy alliances. Participatory approaches, and approaches solely led by neurodivergent people, can begin to address concerns about power and representation within the neurodiversity movement while shifting public understanding.

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Disability Alliances and Allies
Type: Book
ISBN: 978-1-83909-322-7

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Article
Publication date: 3 June 2019

Steven Lilien, Bharat Sarath and Yan Yan

The purpose of this paper is to investigate the association between bargain purchase gains (BPGs) booked by the acquirer and smoothing of acquirers’ earning performance across…

804

Abstract

Purpose

The purpose of this paper is to investigate the association between bargain purchase gains (BPGs) booked by the acquirer and smoothing of acquirers’ earning performance across time.

Design/methodology/approach

The authors use a sample of 122 bargain purchase acquisitions in non-financial industries from 2009 to 2012 and a pair-match control group of 122 goodwill acquisitions.

Findings

The authors find that BPGs, and in particular, the Level-3 fair value estimates of intangible assets acquired, have consistently been used to smooth earnings but that such smoothing activities are not associated with long-term market returns.

Originality/value

This study is the first one to investigate bargain purchase acquisitions in a broad range of non-financial industries and suggests that managers are using the valuation of intangibles to avoid unfavorable earnings even though these valuations are not credible to investors.

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Asian Review of Accounting, vol. 28 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

101306

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

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Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 13 March 2019

Susan Cosby Ronnenberg

The CW’s long-running horror-drama series Supernatural (2005–) has been accused of undoing progressive advances for women made by Buffy the Vampire Slayer (1996–2003). While it’s…

Abstract

The CW’s long-running horror-drama series Supernatural (2005–) has been accused of undoing progressive advances for women made by Buffy the Vampire Slayer (1996–2003). While it’s hard to deny the truth in that claim, Supernatural also problematizes conventional gender roles from a very different approach, one that plays with perceptions of masculinity and social class.

Buffy Summers may initially seem to have more in common with Supernatural’s Sam Winchester, a chosen one with special powers who wants a normal life away from the supernatural. However, Buffy shares more in common with Dean Winchester. Embodying popular gendered stereotypes in their introductions, it’s gradually revealed that there is more complexity to each. Both form alliances with Others; both recognize elements of the Other in themselves. Both transgress conventional gender boundaries, complicating the notion of a binary gender system. Both series introduce the seemingly familiar only to alter it into the uncanny. See the little cute blonde virginal cheerleader? She can kick your ass. See the stupid cocky womanizing jock? All he wants is family and a home. This chapter explores the increasingly gender-blended, social-class-crossing behaviours of Supernatural’s Dean Winchester as an heir to Buffy the Vampire Slayer.

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Gender and Contemporary Horror in Television
Type: Book
ISBN: 978-1-78769-103-2

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