Neighborhood price externalities of foreclosure rehabilitation: an examination of the Neighborhood Stabilization Program

The federally funded, HUD-administered Neighborhood Stabilization Program (NSP) was enacted in the wake of the financial recession to mitigate the underlying adverse neighborhood effects associated with foreclosed properties. We examined the neighborhood price impacts of NSP-funded foreclosure rehabilitation undertaken by Habitat for Humanity in Dallas County, Texas, using a difference-in-difference framework. Foreclosure rehabilitation projects in Dallas County produced an average 15% increase in neighborhood home prices that sold up to 30 months after the rehabilitated property sale and within 0.1 miles of the rehabilitated property. Foreclosure rehabilitation that involved significant exterior repairs was associated with the largest estimated effect sizes. Results suggest that NSP funding in Dallas County effectively targeted homes that had the potential to have the most severe neighborhood impacts and that rehabilitation was an effective means of reversing neighborhood price externalities associated with blighted foreclosed properties.     

Ethics and Performance: A Simulation Analysis of Team Decision Making

The interrelationships among a number of variables and their effect on ethical decision making was explored. Teams of students and managers participated in a competitive management simulation. Based on prior research, the effects of performance, environmental change, team age, and type of team on the level of ethical behavior were hypothesized. The findings indicate that multiple variables may interact in such a fashion that significance is lost.     

虚拟工作第三波

2013年1月·Harvard Business Review研究20世纪80年代以来的职场变迁,我们发现知识性工作虚拟化有三大浪潮。专家预计,用不了几年,将有超过13亿的劳动者从事虚拟工作,即通过电子接入设备来进行远程工作。第一波:虚拟自由职业者。20世纪80年代初,新兴的电子邮件网络技术使人们在家就可以完成工作,从而使家庭主妇、退休人士、学生等进入劳动力市场,劳动力供给大大增加。     

Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”*

This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two-part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.     

Mindfulness-based training interventions for employees: A qualitative review of the literature

We provide a comprehensive qualitative review of 67 published studies that have examined mindfulness-based training interventions conducted with employees. The findings indicate that the most common research designs were the pre-test/post-test only design (35.8%) and the randomized waitlist control group design (26.9%). About two-thirds of the studies included a control group (61.2%), with approximately three-quarters (75.6%) of these studies using random assignment. Of the 63 studies that used a conventional experimental design, the majority (65.1%) included only one follow-up assessment, most often immediately after training. Results indicated a great degree of heterogeneity in terms of program content, although many studies used some adaptation of Kabat-Zinn's (1990) Mindfulness-Based Stress Reduction (41.8%), an approach with a strong evidentiary base with clinical populations. All training programs incorporated practice, most (85.1%) used multiple methods of delivering the training material, and training varied considerably in total duration, session length, and the number of training sessions. Our review also found that the intended purpose of mindfulness-based training for employees was most commonly the reduction of stress/strain (80.6%), although a wide range of other targeted outcomes were documented. Based on our findings, we offer suggestions for future research aimed at advancing our understanding of mindfulness-based training interventions with employees.