Antoinette Halsell Miranda, Halima Alhassan and Maureen J. Ito
Identity construction is a dynamic process that encompasses a variety of factors such as commonalities, loyalties, power struggles, and survival instincts (Lei, 2003). The complex…
Abstract
Identity construction is a dynamic process that encompasses a variety of factors such as commonalities, loyalties, power struggles, and survival instincts (Lei, 2003). The complex dimensions of Black identity are influenced, in part, by community, comfort, and acceptance which at times imposes fixed categorizations, characteristics, and singular depictions. Recent research suggests that more attention be paid to the needs of Black adolescent girls and how their race and gender impact what happens in schools (Koonce, 2012). Moreover, it challenges and influences academic success, as it is challenging and difficult to excel in environments that fail to value every aspect of one's identity or identities (Rollock, 2007).
Black girls' interaction with each other, especially in urban schools, can also be problematic and resemble “relational aggression,” when in fact it is a form of posturing to increase their social status. Contextual factors (e.g., culture, school climate) can serve as risk or protective factors for involvement in posturing, relationship aggression, or increasing one's social status. Research focused on peer relationships has found differences in friendship patterns among ethnically and socioeconomically diverse youth, suggesting the importance of examining friendships within the context of ethnic and socioeconomic diversity (see Brown, Way, & Duff, 1999; Crothers, Field, & Kolbert, 2005). Sisterhood among Black girls can serve as a supportive network that enhances the “Black girl experience” as well as promote wellness and healthy identity.
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Thomas A. King and Timothy J. Fogarty
Much in accounting research depends upon equity valuation. Too often, what the stock of publicly traded companies trade at is taken at its face value. Knowing that valuation is a…
Abstract
Purpose
Much in accounting research depends upon equity valuation. Too often, what the stock of publicly traded companies trade at is taken at its face value. Knowing that valuation is a function of performance relative to consensus security analyst expectations, more needs to be known about how these expectations are created and changed. The paper aims to assert that the guidance provided by top-level company management is important to the work product of analysts. The paper develops information from managers involved in these interactions.
Design/methodology/approach
Semi-structured interviews were conducted with 31 high-level executives employed by large USA companies in several industries. What those companies provided was interpreted through the theoretical lens of institutional theory and amounts to a qualitative content analysis approach to the subject.
Findings
The authors find that institutional theory well describes the important features of analyst guidance. Participants are aware of the broad societal interest that exists in the outcome of the guidance process. The participants accept the need for independent analyst opinions about their companies and their future prospects. In many ways, executives provide analysts more than just raw information and employ strategic structuring for analysts to produce expectations that will allow their companies a favorable pathway to future success as such is judged by the markets. The result is understood as being in the best interests of all market participants, even if it disproportionately benefits current corporate leadership.
Research limitations/implications
Results are dependent upon the interview process, needing the correct questions to be asked and the willingness of interviewees to speak their lived truth. The paper calls into question traditional capital markets studies that evaluate quantitative relationships between projected accounting balances and subsequent stock market prices as a literal truth or as the result of scientific calculation.
Practical implications
Market participants should be somewhat more skeptical about companies that are routinely able to meet analyst expectations. To a large extent, such displays do not just happen but instead are manufactured to take place by virtual of a careful dance that is mindful of excesses on several sides.
Social implications
The antagonistic interests of two important groups in the stock market is actually an unrecognized symbiotic dependency that prioritizes continued permission.
Originality/value
The accounting literature is very dependent on the work product of analysts. This is a rare opportunity to peak behind the curtain of their expertise in a critical fashion. The paper breaks ranks with the literature by trying to understand the thinking behind the narratives of capital market participants.
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Mona Kratzert and Debora Richey
Over the past 30 years there has been a growing interest in fiction by Native American authors. An increasingly diverse crop of Indian writers have produced innovative and…
Abstract
Over the past 30 years there has been a growing interest in fiction by Native American authors. An increasingly diverse crop of Indian writers have produced innovative and sometimes controversial works, but often critics, readers and the book publishing community have concentrated their attention on older, more established writers. This article identifies younger and up‐and‐coming Native American authors, many of whom are producing major literary works, but have not received the attention they deserve. The article also discusses ways researchers and those involved in collection development can track down information on rising Indian authors and their novels.
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In October 2020, Zambia failed to make a $42.5 million interest payment on $1 billion in Eurobonds maturing in 2024, becoming the first African country to default on its debt…
Abstract
In October 2020, Zambia failed to make a $42.5 million interest payment on $1 billion in Eurobonds maturing in 2024, becoming the first African country to default on its debt obligations in the aftermath of COVID-19. Zambia's default highlights the fragmented nature of governance in sovereign debt markets. The Zambian default also underscores the continuing impact of colonial hangover in former colonies in Africa. Fragmented governance and colonial overhang create incentives for both debtors and creditors that contribute to cycles of sovereign debt. These cycles of debt pose a particular hazard to residents within countries that issue such debt. In African contexts, this has led to flows of funds for debt repayment that may significantly jeopardize the well-being of people who are already poor. Zambia's default also reflects the increasing need of African countries to navigate among different external actors, particularly China, which has given loans throughout Africa for varied projects, including infrastructure lending as part of its Belt and Road Initiative. The Zambian default draws attention to the significant amount of Eurobond debt African countries have incurred in recent years and the burdens that such debt may impose. The circumstances of Zambia's default, as well as recent disputes about external debt in Mozambique, reflect continuing issues about transparency and public scrutiny of sovereign debt transactions and the broader societal impact of debt internally within African countries and in relations between African countries and varied external powers.
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Daniel P. Collins, Jacklyn Bruce and Katherine McKee
Using literature as the catalyst for change is grounded in Freirean pedagogy. In the case of the Oaks Leadership Scholars, leadership educators are crafting an environment for…
Abstract
Using literature as the catalyst for change is grounded in Freirean pedagogy. In the case of the Oaks Leadership Scholars, leadership educators are crafting an environment for building transformative leadership skills using texts calling for the enactment of justice and equity as a starting point for capacity building and self-reflection. Students read the texts individually, then in conjunction with workshop-style instruction, discuss the texts in formal sessions. To extend their thinking, students have the opportunity to attend optional reading circles (including a formal lesson and informal discussion) designed to enhance their critical thinking and development. Discussions in these reading circles often move in directions that allow for meaning-making beyond the narrow text focus into broader, real-world applications. Project co-directors report that the texts and subsequent discussion have energized students to act and engage.
Official and therefore reliable information which relates to the canning industry in France is unfortunately almost impossible to obtain at the moment of writing. This is the more…
Abstract
Official and therefore reliable information which relates to the canning industry in France is unfortunately almost impossible to obtain at the moment of writing. This is the more regrettable, as it is to France that the world is indebted for the inception of an industry whose influence has been as profound as it is widespread. The French manufacturers, however, do not seem to have availed themselves as fully as they might have done of the possibilities, or complied with the requirements of the modern developments of the industry. For example, until quite recently we understand that a prejudice existed against foodstuffs which had been preserved in tins instead of in bottles or jars. This prejudice is in process of being overcome to what will be undoubtedly the great benefit of the industry. Tins of course have been and are being widely used at the present time in the “putting up” of sardines to mention only one well‐known item of the French canning trade, but they could be used more than they are for many other things. When tins are used standardization of the sizes of containers becomes easier, with attendant advantages in the matter of packing and transport. Again, leaving quality out of the question, such standardization is to the benefit of retailer and consumer, for the one knows the weight and bulk of what he sells and the other of what he buys, to say nothing of the saving effected in time, labour, and material in the factory itself. As an illustration, though it may be an extreme one, of the want of standardization in this respect, it has been stated that no less than thirty‐one different sized containers are in use by one firm which “puts up” foie gras! The disadvantage, especially in the export trade, of such lack of uniformity is too obvious to need comment. In the United States, with its enormous home and export trade in canned foodstuffs of all kinds, the necessity for standardization has long been recognised and acted upon. The system of trade and Government control over output is in this respect complete. In France, on the other hand, it would seem to be only beginning. The matter, however, is engaging the attention of “Agnon,” that is to say the Association Française pour normalization, which has already taken action with regard to certain products, namely, mushrooms, legumes, and sardines—and it has under consideration a project whereby the containers of other foods may be standardized in shape and bulk. There has hitherto been to a certain extent an absence of the full measure of co‐operation among French “packing houses” to use the American term, but the Conseil National et Inter‐fédéral de la Conserve—of which our contemporary, “La Conserverie Française,” is the official organ—is taking steps by a somewhat belated but fully justified campaign of propaganda to give the necessary information relating to every aspect of the canned and bottled foodstuffs prepared by French manufacturing houses.
Mohd Aizuddin Zainal Abidin, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin
This study aims to identify weaknesses in current internal control systems in protecting customer data and the drivers that motivate employees to steal customer data and the…
Abstract
Purpose
This study aims to identify weaknesses in current internal control systems in protecting customer data and the drivers that motivate employees to steal customer data and the impact of customer data theft on the organization.
Design/methodology/approach
A case study approach was taken to investigate and analyze internal control system weaknesses. One organization that involved investor and treasury services was selected as a case study in this research. A mixed method of data collection, specifically survey questionnaires and observations, was used.
Findings
This study revealed that employees are aware of the policy to protect customer data in their organization. Ironically, customer data theft still occurred despite the company having an internal control system. The main concern was the attitude of the employees to adhere to the policies in place, which becomes the major cause of internal control violation. Employees tend to ignore policies and standard operating procedures, providing opportunities for data theft and fraud to occur, although they realize this will result in a severe impact on the reputation of a company.
Research limitations/implications
The results provide further confirmation of the fraud triangle theory, i.e. opportunity on the possible causes of the data theft and fraud, supporting prior empirical research and surveys conducted by researchers and global professional firms on fraud. This study, however, was conducted on only one organization with limited participation from employees because of the sensitivity of the nature of the topic.
Practical implications
This study provided recommendations that can be a reference for companies and regulatory bodies in preventing customer data theft cases, such as regular training and awareness campaigns to the staff, stringent recruitment policies, close monitoring on the accessibility of customer data and continuous use of advanced technology to prevent a data breach.
Originality/value
This study is original, as it focuses on an organization that operates in the financial services industry, which is one of the most attacked sectors for data theft and cybercrime activity globally. Furthermore, this kind of research is rare in fraud literature, particularly in developing markets such as Malaysia. The findings of this study are inferred from the direct observation of the organizational and employee work environments, activities and behaviors, which are private and confidential and difficult to access by researchers for publication in academic journals.
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This is a review of The Truth of Stories by Thomas King.
Abstract
Purpose
This is a review of The Truth of Stories by Thomas King.
Design/methodology/approach
This review examines the ways in which the Native American stories collected by Thomas King have been used to shape lives, value systems and public policies. It pays special attention to the controversial way stories have been used both to reflect and to manipulate images of oppressed ethnic groups.
Findings
In six essays, a Canadian professor of literature gives a Native North American perspective on the relationship between stories, culture, and social history. Thomas King's blend of storytelling and analysis models a creative approach to critical methodology.
Originality/value
This review not only introduces an important interpreter of Native American stories, but also suggests ways in which Euro/American scholarship can learn from Native American traditions.
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Hannah King occupies a unique place in missionary and colonial history, the history of education, cross‐cultural relations and material culture in New Zealand. She was the only…
Abstract
Hannah King occupies a unique place in missionary and colonial history, the history of education, cross‐cultural relations and material culture in New Zealand. She was the only woman from the first 1814 Missionary settlement of the Church Missionary Society (CMS) in New Zealand to remain in New Zealand for the rest of her life, yet she does not have an entry in the Dictionary of New Zealand Biography, and is rarely indexed in either New Zealand’s general historical works or even works more specifically related to the Missionary era. John and Hannah King were one of three artisan missionary couples who sailed with the Revd Samuel Marsden on his ship, the missionary brig ‘Active’, from Port Jackson, Australia to Rangihoua, in the Bay of Islands, in late 1814. Marsden’s 1814 Christmas Day service on the beach at Rangihoua is recognised as the beginning of missionary activity and planned European settlement on New Zealand soil.