Alan S. Marcus and Thomas H. Levine
This article helps secondary teachers use online maps about the COVID-19 pandemic to develop students' critical map literacy and digital geographic information literacy while…
Abstract
Purpose
This article helps secondary teachers use online maps about the COVID-19 pandemic to develop students' critical map literacy and digital geographic information literacy while helping students analyze the pandemic and its impact on society. The purpose of this paper is to discuss unique features of online maps, suggest six questions to bring to online maps, and provide an activity and resources to develop students' skill in using these maps.
Design/methodology/approach
For social studies teachers, online interactive maps create opportunities as well as challenges. They can be more engaging and interesting than static maps. They also show the relevance of key themes in geography as well as the power of maps to convey information. Maps about COVID-19 are used to explore themes in geography.
Findings
Interpreting COVID-19 online maps can help students learn about the pandemic, evaluate the decisions of health officials and elected leaders, and thus develop tools to participate in society as active citizens.
Originality/value
Young people and adults are often more engaged by interactive online sources; however, online maps require teachers to develop new approaches to teaching basic and critical map literacy that include elements of digital geographic information literacy. Students can learn to ask questions of maps while learning about COVID-19.
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Christie L. Comunale, Charles A. Barragato and Denise Buhrau
In this study, we examine the role of temporal framing in the context of tax audit risk. Using construal-level theory, we propose that compared with an every-year frame (e.g., 1.5…
Abstract
In this study, we examine the role of temporal framing in the context of tax audit risk. Using construal-level theory, we propose that compared with an every-year frame (e.g., 1.5 million returns are audited every year), framing audit risk in an everyday frame (e.g., 4,000 returns are audited every day) will make audit risk seem more likely and thus increase taxpayer compliance. We test whether perceived fairness of the tax system, an individual difference variable related to tax compliance, moderates the effect of temporal framing on behavioral intentions. The results show that communicating risk in a day frame rather than a year frame increases compliance for taxpayers who perceive the tax system as unfair but not for taxpayers who perceive the tax system as fair. Increasing compliance among taxpayers who perceive the tax system as unfair is crucial, as they are less likely to be compliant. Thus, framing audit risk can assist in increasing taxpayer compliance.
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Charlotte Reypens and Sheen S. Levine
Measuring behavior requires research methods that can capture observed outcomes and expose underlying processes and mechanisms. In this chapter, we present a toolbox of…
Abstract
Measuring behavior requires research methods that can capture observed outcomes and expose underlying processes and mechanisms. In this chapter, we present a toolbox of instruments and techniques we designed experimental tasks to simulate decision environments and capture behavior. We deployed protocol analysis and text analysis to examine the underlying cognitive processes. In combination, these can simultaneously grasp antecedents, outcomes, processes, and mechanisms. We applied them to collect rich behavioral data on two key topics in strategic management: the exploration–exploitation trade-off and strategic risk-taking. This mix of methods is particularly useful in describing actual behavior as it is, not as it should be, replacing assumptions with data and offering a finer-grained perspective of strategic decision-making.
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Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
John F. Sacco and Gerard R. Busheé
This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end…
Abstract
This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.
This paper proposes an agentic model of new social capital creation in organizations. The core concepts are “making pipes” and “using pipes.” A “pipe” is a metaphor in network…
Abstract
This paper proposes an agentic model of new social capital creation in organizations. The core concepts are “making pipes” and “using pipes.” A “pipe” is a metaphor in network theory for the connection between two nodes through which something flows. “Making pipes” means that members of an organization are agents who can build new pipes. “Using pipes” refers to how a new pipe is utilized. Several illustrations and examples are provided. Overall, this model illustrates how human agency drives the creation of social capital and the evolution of networks in organizations.