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In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature on the implementation effects of IFRS 9, providing a coherent picture of the state of the empirical literature on IFRS 9.

The study thrives on a systematic review approach by analyzing existing academic studies along the following three broad categories: adoption and implementation, impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps.

We document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation challenges encountered. Also, we observe cross-country heterogeneity in reporting quality. Furthermore, contrary to pre-implementation expectations, we find improvement in risk management. This suggests that despite the complexities of the new regulatory standard on financial instruments, it appears to be more successful in achieving the intended objective of enhancing better market discipline and transparency rather than being a regulatory overreach.

As the literature on IFRS 9 is burgeoning, we provide state-of-the-art guidance and direction for researchers with a keen interest in the economic significance and implications of IFRS 9 adoption. The study identifies gaps in the literature that require further research, specifically, IFRS 9 adoption and firm’s hedging activities, IFRS 9 implications on non-financial firms. Lastly, existing studies are mostly focused on Europe and underscore the need for more research in under-researched jurisdictions, particularly in Asia and Africa. Also, to standard setters, policymakers and practitioners, we provide some insight to aid the formulation and application of standards.

Since the emergence of e-commerce uprooted traditional brick-and-mortar retail in the early 2000s, many retailers have reacted by first independently servicing both the online and in-store channels (multichannel retailing) and subsequently integrating both channels to provide a seamless front-end customer interface (omnichannel retailing). Accordingly, firms had to adjust their logistics and supply chain management (SCM) processes from fulfilling orders for each channel separately to integrating channels on the back-end (omnichannel fulfillment). This development is mirrored by an emerging stream of academic publications. The purpose of this paper is to provide a snapshot of the current state of omnichannel fulfillment research via a systematic literature review (SLR) in order to identify omnichannel fulfillment strategies and to establish an agenda for future inquiry.

This SLR is based on 104 papers published in peer-reviewed journals through December 2018. It employs a six-step process, from research question to the presentation of the insights.

All selected manuscripts are categorized based on demographics such as publication date, outlet, methodology, etc. Analysis of the manuscripts suggests that the integration of fulfillment channel inventory and resources is becoming an important objective of fulfillment management. Appropriate omnichannel strategies based on retailer attributes are not well understood. Industry specific research has been conducted necessitating generalized extension for retailers. These findings provide a clear opportunity for the academic community to take more of the lead in terms of knowledge creation by proposing paths for industry pursuit of channel integration to successfully implement omnichannel fulfillment. Opportunities for future inquiry are highlighted.

This manuscript proposes a definition of omnichannel fulfillment strategies and identifies fulfillment links that are used interchangeably across channels as the key delimiter between omnichannel fulfillment strategies and related concepts. Six omnichannel fulfillment strategies from the extant literature are identified and conceptualized. Future research opportunities around omnichannel fulfillment, potential interdependencies between the established strategies and their impact on related SCM issues such as distribution and reverse logistics are detailed.

Child neglect is the most common form of maltreatment but is also one of the most complex. Neglect has a long-term negative impact on children and young people’s development and wellbeing. This study examined 20 recent serious case reviews that had taken place in England where neglect was a feature. The purpose of this study is sought to explore the barriers, which exist for social workers in England in identifying and responding to neglect in a timely, appropriate and effective manner.

Thematic analysis identified four main themes that were likely to impact upon effective interventions.

Challenges in terms of the definition of neglect and how to identify it; the use of neglect toolkits; the impact of organisational cultures on practice and the voice of the child.

In spite of its prevalence there is a dearth of literature relating specifically to the issue of neglect. There is a need for further research to be undertaken because of the acknowledged, seriousness and potential longstanding negative impact on children even into adulthood (Horwath, 2013). It is hoped that this study provides a useful insight into some of the barriers that exist for social workers in working effectively with children and families for whom neglect is an issue.

Introduction During the past decade or so a considerable wealth of material has been written and published on the topics of orientation to work and job/work design. (e.g. Davis and Taylor, Daniel, Goldthorpe et al, Klein, 0ldham, Sheldrake, Wild). Much of this has treated the topics in separate fashion although some writers (e.g. Bennett and Wild have made reference to the one whilst discussing the other.

In this project, we propose and test a new device – wearable sociometric badges containing small microphones – as a low-cost and relatively unobtrusive tool for measuring stress response to group processes. Specifically, we investigate whether voice pitch, measured using the microphone of the sociometric badge, is associated with physiological stress response to group processes.

We collect data in a laboratory setting using participants engaged in two types of small-group interactions: a social interaction and a problem-solving task. We examine the association between voice pitch (measured by fundamental frequency of the participant’s speech) and physiological stress response (measured using salivary cortisol) in these two types of small-group interactions.

We find that in the social task, participants who exhibit a stress response have a statistically significant greater deviation in voice pitch (from their overall average voice pitch) than those who do not exhibit a stress response. In the problem-solving task, participants who exhibit a stress response also have a greater deviation in voice pitch than those who do not exhibit a stress response, however, in this case, the results are only marginally significant. In both tasks, among participants who exhibited a stress response, we find a statistically significant correlation between physiological stress response and deviation in voice pitch.

We conclude that wearable microphones have the potential to serve as cheap and unobtrusive tools for measuring stress response to group processes.

Outlines a new method of discovering original documents related to management history. Uses seemingly insignificant statements in books, articles or original documents to locate documents not listed on any computer database or public archive records, but which are undiscovered in attics or basements. The method involves the use of sources not commonly used by management scholars: obituaries, wills, cemetery records, deeds, land‐ownership maps, city directories and court records. Provides two examples to illustrate the discovery of actual documents: (1) the discovery of ten years of correspondence between F.W. Taylor and S. Thompson on the time required to do work, and (2) new evidence on F.W. Taylor’s interest in high‐heat treatment of tool steel leading to high‐speed steel and in shovels and shovelling. Finally presents new evidence on Taylor’s secret agreement with Bethlehem Steel to give favourable testimony in a patent case in exchange for a free licence for the high‐speed steel process Taylor had sold to Bethlehem for more than $50,000 in 1901.

Domestic violence is a longstanding criminal behaviour although society has only recognised it as such in relatively recent times. The emerging issue of domestic violence has brought about changes in the way it is perceived, and how it is managed by different agencies including the response of the police. This paper highlights the effects of domestic violence on its victims, the reasons why people appear to remain in abusive relationships, and the initiatives taken by police forces to address this major crime area.

Because the concurrent nature of chronic drug abuse (DA) and intimate partner violence (IPV) is frequently ignored in research examining the correlates of the two conditions, the purpose of this paper is designed to document differences in parenting behavior associated with a history of DA vs a history of IPV in fathers.

An ethnically diverse sample of 91 opioid-dependent fathers receiving methadone maintenance treatment and a demographically similar group of 111 fathers living in the same community with no history of alcohol or DA since the birth of their first child were interviewed using a set of standard research measures.

Multivariate analysis of covariance revealed that, after allowance for demographic covariates, a history of either minor or severe IPV, but not a history of DA, was associated with a report of more negative parenting behavior. A history of minor IPV was associated primarily with a lack of warmth and affection in parenting behavior. A history of severe IPV was associated with more aggressive and more neglectful parenting behavior.

Within a statistical model that allowed for the extent to which DA and IPV can co-occur during the family career of men, the results of this study suggested that IPV, more so than DA, was associated with parenting behavior representing risk for abuse and neglect of children. Clinical intervention with high-risk fathers need to be grounded in a better understanding of the potential influence of DA and IPV on the parenting behavior of men at risk for child abuse and neglect.

This chapter describes a new video-coding tool, Edthena, and how two teacher preparation programs adopted and implemented this technology. We present our successes and our missteps to help other teacher preparation programs learn from our experiences.

Multiple stakeholders were involved in the implementation of Edthena: teacher candidates, cooperating teachers, university supervisors, and university course instructors. Each of the authors of this chapter fills at least one of these roles. Each author reflected on his or her use of this tool, and we collaboratively analyzed our reflections to ascertain successes and lessons learned in the implementation of a new tool.

We found that Edthena provided many enhancements to traditional teacher candidate field experiences and internships, most notably more consistent and richer reflection on and communication about instruction.

When implementing a new technological tool, teacher educators need to be very strategic and intentional in introducing the tool. All stakeholders need to know the benefits of using a new tool and also require clear guidelines for its use to reduce the natural tendency of resisting change.