Working with nurse educators' collective wisdom: implications for recruitment and retention

Very few studies have been undertaken to consider the impact of nurse education environments on faculty retention and recruitment at a time when numbers of nursing faculty are falling to significantly low levels. The purpose of this article is to deconstruct nurse educators' experience, illuminate what nurse educators think is important to a quality work environment, and offer some critical questions that lead to the potential for change. The findings of this study suggest recruitment and retention of nurse educators are best addressed by a critical reexamination of organizations. Paying attention to what nurse educators believe is a quality work environment is a starting point for the process of deconstruction and reconstruction. This study contains compelling information that speaks to nurse educators' experience in what they believe is important in their workplace.     

Strategic frameworks for understanding employer participation in school‐to‐work programs

The knowledge and skills inherent in human capital are increasingly recognized as the essence of competitive advantage. Extending the emerging literature on capability building, this paper explores the strategic decision of participating in school‐to‐work programs from the transaction cost and resource‐based view of the firm. Using data from a national sample, we find that both strategic perspectives help to explain decisions to participate in school‐to‐work activities. Our findings indicate that school‐to‐work programs and activities may be understood as interorganizational strategies from a transaction cost view and evidence of a firm's motivation to develop human capital to build competitive advantage from a resource‐based view. Implications for school‐to‐work public policy development in the United States and future research are identified. Copyright © 2005 John Wiley & Sons, Ltd.     

A Reduced Form Coefficients Analysis of Executive Ownership, Corporate Value, and Executive Compensation

Most simultaneous equations studies analyze the coefficients from the structural forms of the models, which provide estimates of the direct effects of independent variables on the dependent variables in each equation, but ignore the indirect effects these independent variables have on dependent variables in other equations. This paper modifies the work of Chung and Pruitt (1996) by extending the model to include board composition and institutional ownership variables and then estimating the structural and derived reduced form coefficients for the extended model. The signs and significance of the reduced form coefficients differ in several material respects from the results of the structural form coefficient analysis, which suggests that analysis of only the structural form coefficients is incorrect and potentially misleading.     

First Peoples lost: Determining the state of status First Nations mortality in Canada using administrative data

We present the most comprehensive set of estimates to date for status First Nations mortality in Canada. We use administrative data from Indigenous and Northern Affairs Canada to establish a set of stylized facts regarding status First Nations mortality rates. Between 2010 to 2013, the mortality rates of status First Nations men and boys are highest in nearly all age groups of status First Nations considered, with the exception of status girls between the ages of 10 to 14. On reserve, status boys between the ages of 15 to 19 have mortality rates nearly four times that in the general population, while status girls between the ages of 15 to 19 have mortality rates five times that in the general population. We demonstrate substantial regional variation in mortality rates. Finally, we document that there has been no improvement in mortality among status women and girls living on reserve in the last 30 years and relative mortality rates for all status people on reserve has not changed in 40 years.     

IFRS Conversion: The Case of a Marine Defence Company

This case is based on a privately held company that had implemented Accounting Standards for Private Enterprises (ASPE) but has now, in anticipation of a public offering, voluntarily decided to change from ASPE to Canadian IFRS for its December 31, 2013 fiscal year‐end. This case demonstrates that the fear associated with implementation of new accounting standards is often blown out of proportion, with the result that companies incur significant and unnecessary financial costs and employees experience undue stress. Although businesses can have complex IFRS issues, the approach of training staff, extensive planning, and preparing the board of directors and owners for the implications on the bottom line can be utilized by both large and small organizations to reduce the stress of IFRS implementation. Students are required to prepare a report to identify the accounts that will require changes, to analyze and recommend a course of action for those accounts for which IFRS provide options, to develop an implementation plan for parallel tracking for a 12‐month period, as well as make recommendations for project team members, budget, and timeline.     

Psychological distancing: the effects of narrative perspectives and levels of access to a victim's inner world on victim blame and helping intention

• To explore what is an (in)effective way to tell victim stories in order to elicit support for charitable causes, an experiment was conducted to examine how narrative perspectives (first‐person versus third‐person) and levels of access to a victim's inner world (high versus low) may influence reactions to the victim. It found that the two factors interacted to influence victim blame and helping intention through affecting the perceived psychological distance of the victim. Specifically, the first‐person (versus third‐person) narrative increased victim blame and reduced helping intention by motivating participants to distance themselves from the victim when the level of access to the victim's inner world was relatively high but not when the level of access was relatively low. The findings contribute to our understanding of what would be an (in)effective way of telling victim stories to elicit compassionate reactions to those in need.

Copyright © 2015 John Wiley & Sons, Ltd.     

Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US

The EU's adoption of IFRS, combined with the SEC's removal of the US GAAP reconciliation requirement for non‐US registrants reporting under IFRS, signifies a major shift towards the acceptance of global standards. Based on 20‐F reconciliations provided by the population of US listed European companies filing IFRS‐based statements with the SEC in 2005, we examine whether ‘European’ and US GAAP measures of income and equity converged under IFRS. We find that during the period immediately preceding IFRS, for our sample companies, European and US GAAP measures are generally comparable in respect of income and equity. However, as an exception to the latter, we find that UK GAAP yielded significantly lower measures of equity than US GAAP For companies adopting IFRS for the first time in 2005, we find a significant gap between IFRS and US GAAP measures of income, thereby, signifying de facto divergence from US GAAP in regard to income determination. Furthermore, we find that, following IFRS adoption, significant differences with US GAAP equity persisted for companies that previously reported using UK GAAP. Our findings, thus, support critics’ claims that standard‐setters, most notably the IASB and FASB, have more work to do to achieve a sufficient degree of convergence between IFRS and US GAAP that will convince the SEC to require US companies to use IFRS.