Special issue on “The role of intellectual capital and integrated reporting in management and governance: a performative perspective”

Journal of Management and Governance -     

Adolescents’ perceptions of the ‘substance use-violence nexus’: a South African perspective

The aim of the study was to explore adolescents’ perceptions of substance use as a contributing factor to community violence by employing a conceptual framework proposed by Goldstein. Data were collected from a sample of adolescents between the ages of 15 and 16 years by means of focus group interviews. Theoretical thematic analysis was used to analyse and interpret the findings. The participants’ perceptions indicated that substance use and withdrawal symptoms induce physiological and behavioural modifications resulting in aggression and violence. The findings also suggest that participants believed that substance users frequently commit property and violent interpersonal crimes such as theft, robbery, assault and murder to procure their substances. Further, the adolescents’ perceived violence to be rooted within gang culture as well as the involvement in shared markets for illicit substance trading.     

Training Issues in Family Therapy*

Group versus individual supervision, the family therapy training model, videotape as a training method, and training paraprofessionals in a traditional academic setting are discussed from the authors' experience in conducting a family therapy training program. Editor.     

Outcomes assessment of role-play scenarios for teaching responsible conduct of research

We describe the summative assessment of role-play scenarios that we previously developed to teach central topics in the responsible conduct of research (RCR) to graduate students in science and engineering. Interviews with role-play participants, with participants in a case discussion training session, and with untrained students suggested that role-playing might promote a deeper appreciation of RCR by shifting the focus away from wanting to simply "know the rules." We also present the results of a think-aloud case analysis study and describe the development of a behaviorally-anchored rating scale (BARS) to assess participants' case analysis performance.     

Outcomes Assessment of Role-Play Scenarios for Teaching Responsible Conduct of Research

We describe the summative assessment of role-play scenarios that we previously developed to teach central topics in the responsible conduct of research (RCR) to graduate students in science and engineering. Interviews with role-play participants, with participants in a case discussion training session, and with untrained students suggested that role-playing might promote a deeper appreciation of RCR by shifting the focus away from wanting to simply “know the rules.” We also present the results of a think-aloud case analysis study and describe the development of a behaviorally-anchored rating scale (BARS) to assess participants' case analysis performance.     

The Use of Multiple Family Marathon as a Teaching Device

This paper discusses the rationale and methods for using a multiple family marathon as a teaching device in the context of an intensive group-supervision family therapy training program conducted by the authors. Procedures used in the marathon are described, as well as how the concept stimulates increased focus on issues common to family therapy and broadens the experience of the students. The effects of the marathon on the students' views of their therapy families and of themselves as family therapists are explored.     

Explaining individual differences in infant visual sensory seeking

Individual differences in infants’ engagement with their environment manifest early in development and are noticed by parents. Three views have been advanced to explain differences in seeking novel stimulation. The optimal stimulation hypothesis suggests that individuals seek further stimulation when they are under‐responsive to current sensory input. The processing speed hypothesis proposes that those capable of processing information faster are driven to seek stimulation more frequently. The information prioritization hypothesis suggests the differences in stimulation seeking index variation in the prioritization of incoming relative to ongoing information processing. Ten‐month‐old infants saw 10 repetitions of a video clip and changes in frontal theta oscillatory amplitude were measured as an index of information processing speed. Stimulus‐locked P1 peak amplitude in response to checkerboards briefly overlaid on the video at random points during its presentation indexed processing of incoming stimulation. Parental report of higher visual seeking did not relate to reduced P1 peak amplitude or to a stronger decrease in frontal theta amplitude with repetition, thus not supporting either the optimal stimulation or the processing speed hypotheses. Higher visual seeking occurred in those infants whose P1 peak amplitude was greater than expected based on their theta amplitude. These findings indicate that visual sensory seeking in infancy is explained by a bias toward novel stimulation, thus supporting the information prioritization hypothesis.     

BANKS,DEBT AND RISK: ASSESSING THE SPILLOVERS OF CORPORATE TAXES

We find evidence of tax-driven strategic allocation of debt and asset risk across group entities of European banks. We evaluate the effects that establishing tax neutrality between debt and equity finance has on systemic risk, and show that the degree of coordination in implementing the hypothetical tax reform matters. In particular, a coordinated elimination of the tax advantage of debt would significantly reduce systemic losses in the event of a severe banking crisis. By contrast, uncoordinated tax reforms are not equally beneficial precisely because national tax policies generate spillovers through cross-border bank activities. (JEL G21, G28, H25)