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Book part
Publication date: 18 December 2004

Susan E. Anderson and Christine C. Bauman

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

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Article
Publication date: 3 August 2015

Susan E Anderson and Judith G Groulx

The purpose of this paper is to evaluate intrinsic factors associated with student teachers’ intentions to integrate technology during their first year of teaching in elementary…

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Abstract

Purpose

The purpose of this paper is to evaluate intrinsic factors associated with student teachers’ intentions to integrate technology during their first year of teaching in elementary school classrooms.

Design/methodology/approach

The researchers surveyed 103 undergraduate teacher candidates who had completed student teaching. The survey measured five factors derived from three inter-related theoretical models. A four-step hierarchical multiple regression analysis determined the contribution of each variable (value beliefs, self-efficacy beliefs, perceived ease of use, and subjective norm) to the prediction of intentions.

Findings

The best predictors were subjective norm and perceived ease of use, which predicted 65 percent of the variance in intentions. Student teachers tended to anticipate using technology in their future classrooms when they perceived that significant others expected them to do so and thought that it would be relatively easy to accomplish. Most believed that technology integration would be effective and were confident that they could accomplish it; however, their value and self-efficacy beliefs were not the best predictors of their intentions to integrate technology in elementary classrooms.

Originality/value

This study contributes to the literature on modeling technology acceptance in education. The model developed is unique compared to those presented in related studies. The results provide insight into factors associated with elementary preservice teachers’ intentions to integrate technology and highlight the close association between intentions and subjective norm at a crucial transition point in new teacher development.

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The International Journal of Information and Learning Technology, vol. 32 no. 4
Type: Research Article
ISSN: 2056-4880

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Book part
Publication date: 18 December 2004

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

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Case study
Publication date: 20 January 2017

Susan Chaplinsky and Kristina Anderson

In November 2003, John Fruehwirth, a principal at Allied Capital, was considering a $20 million mezzanine investment in growth capital for Elephant Bar, a California restaurant…

Abstract

In November 2003, John Fruehwirth, a principal at Allied Capital, was considering a $20 million mezzanine investment in growth capital for Elephant Bar, a California restaurant chain. Elephant Bar had had some initial success in California but now Allied's investment committee had to wrestle with the question of whether the restaurant concept was strong enough to travel and become a national brand or whether it was mainly a “California Concept.” And if the concept was strong enough to travel, would Allied Capital be able to meet its underwriting standards? Because Elephant Bar is a company with aggressive growth plans, it is significantly riskier than traditional mezzanine investments. The case can be used in courses on venture investing to illustrate another funding source available to young companies. Traditional mezzanine financing is often used to provide a portion of the funding for late-stage investments, such as leveraged buyouts. The case can also be used in courses on private equity to illustrate the perspective, risk mitigation strategies, and return expectations of mezzanine investors.

This case has a teaching note and a spreadsheet, which are available to registered faculty members.

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Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

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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…

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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: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Book part
Publication date: 28 November 2024

Lígia Ferro, Beatriz Lacerda, Lydia Matthews and Susan Meiselas

The repercussions of Portugal's colonialism are not widely discussed. The marks of colonialism in the public space are still present in the urban landscape of Portuguese cities…

Abstract

The repercussions of Portugal's colonialism are not widely discussed. The marks of colonialism in the public space are still present in the urban landscape of Portuguese cities. Despite the growing activity of the Black movement's in the country, they are still not being systematically considered in the design of public policies. Moreover, the Portuguese census does not include any data collection on ethnic belonging. Therefore, it is difficult to deepen the knowledge of the Black communities. The Black community has been growing in Porto, the second-largest city in Portugal and it remains highly invisible. Starting from a collaborative project between Portuguese and American professionals, acting in the fields of sociology and socially engaged curatorial and contemporary art practices, an experimental approach was developed to map and cocreate with the Black community in Porto. By using digital tools while collecting, analyzing, and sharing data, and by applying an ethnographic approach and techniques of exploration from documentary photography, the team developed a collaborative project side by side with the community. An exchange between disciplinary knowledge and “various subject positions,” with all participants engaging in an exploration of how to begin decolonizing the city through those tools took place at the project TRAVESSIA. This chapter explores how the Black nonelite is expressing and questioning race and ethnic inequalities in Porto by discussing the results of this collaborative project.

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Elites, Nonelites, and Power
Type: Book
ISBN: 978-1-83797-583-9

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Article
Publication date: 14 August 2017

Nana Y. Amoah, Anthony Anderson, Isaac Bonaparte and Susan Muzorewa

This study aims to examine the use of real activities manipulation by firms implicated in the stock option backdating scandal.

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Abstract

Purpose

This study aims to examine the use of real activities manipulation by firms implicated in the stock option backdating scandal.

Design/methodology/approach

The real activity manipulation measures are as follows: abnormal R&D expense, abnormal SG&A expense, abnormal production cost and abnormal cash flow from operations. Using a sample of firms alleged to have backdated options during the period 1998-2006 and non-backdating one-on-one matched firms, a separate regression is run for each of the real activity manipulation measures (dependent variables) on backdating and other variables.

Findings

The authors report unusually low R&D and unusually low SG&A expenses among the backdating firms. They also find evidence of unusually high production costs among backdating firms compared to the matched firms.

Research limitations/implications

The findings imply that backdating firms are more aggressive in the use of real activities to manipulate earnings and the use of real activities appears to be opportunistic.

Originality/value

The study contributes to the literature by providing evidence of the use of real activities manipulation by firms under investigation for fraud. The authors also add to the debate on whether the use of stock options as part of compensation aligns the interest of management with the interest of shareholders.

Details

Review of Accounting and Finance, vol. 16 no. 3
Type: Research Article
ISSN: 1475-7702

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Book part
Publication date: 30 June 2004

Lynn M Shore, Lois E Tetrick, M.Susan Taylor, Jaqueline A.-M Coyle Shapiro, Robert C Liden, Judi McLean Parks, Elizabeth Wolfe Morrison, Lyman W Porter, Sandra L Robinson, Mark V Roehling, Denise M Rousseau, René Schalk, Anne S Tsui and Linn Van Dyne

The employee-organization relationship (EOR) has increasingly become a focal point for researchers in organizational behavior, human resource management, and industrial relations…

Abstract

The employee-organization relationship (EOR) has increasingly become a focal point for researchers in organizational behavior, human resource management, and industrial relations. Literature on the EOR has developed at both the individual – (e.g. psychological contracts) and the group and organizational-levels of analysis (e.g. employment relationships). Both sets of literatures are reviewed, and we argue for the need to integrate these literatures as a means for improving understanding of the EOR. Mechanisms for integrating these literatures are suggested. A subsequent discussion of contextual effects on the EOR follows in which we suggest that researchers develop models that explicitly incorporate context. We then examine a number of theoretical lenses to explain various attributes of the EOR such as the dynamism and fairness of the exchange, and new ways of understanding the exchange including positive functional relationships and integrative negotiations. The article concludes with a discussion of future research needed on the EOR.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-0-76231-103-3

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Article
Publication date: 1 February 2000

Annie S. Anderson and Susan E. Morris

The Ministry of Agriculture, Fisheries and Food funded a two‐year project on “Constraints on freedom of dietary choice and their implications for the adoption and maintenance of…

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Abstract

The Ministry of Agriculture, Fisheries and Food funded a two‐year project on “Constraints on freedom of dietary choice and their implications for the adoption and maintenance of healthy diets”. Part of this work included a study on the impact of changing income on dietary patterns, food intake and food preferences. Results suggest that alterations in food choices relevant to health promotion occur in people who have experienced a change in income although further study is necessary to explore the longer‐term results of these actions.

Details

Nutrition & Food Science, vol. 30 no. 1
Type: Research Article
ISSN: 0034-6659

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