Prepaid debit cards and banking intention

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sophia T. Anong ◽  
Aditi Routh
Keyword(s):  
Low Income ◽  
Transtheoretical Model ◽  
Customer Segmentation ◽  
Future Research ◽  
Bank Account ◽  
Content Type ◽  
Debit Card ◽  
The Impact ◽  
Debit Cards

PurposeThis study examines the relationship between prepaid debit card use and the intention to open a bank account within twelve months. The Transtheoretical Model (TTM) of Behavior Change helped to conceptualize one's stage in the process of changing from unbanked status if desired. The Theory of Planned Behavior (TPB) provided a framework to examine factors that influence banking intention. Prepaid debit card use is considered a social norm as it is a popular alternative to banking, and these accounts have increasingly mimicked bank account features in recent years.Design/methodology/approachThree in-depth focus group interviews with low-income respondents were first conducted in 2012, which revealed a prolific use of prepaid debit cards. Most participants had previous banking history, and despite negative experiences, some requested information about banking terms and “free” banking. These themes and previous studies informed a TPB-based biprobit model, which was estimated using data of an unbanked sample from 2013, 2015 and 2017 waves of the US Survey of Unbanked and Underbanked Households.FindingsThough there was banking interest in the focus groups, no significant empirical association was found between recent prepaid debit card use and banking intention. Going deeper with another sample, we found that current cardholders were equally likely to have become recently banked or to be long-term unbanked but less likely to be long-term banked. Also, factors such as a more recent relationship with banks, use of other alternative financial services for transactions and credit, smartphone ownership, and trust increase banking intention.Research limitations/implicationsThe main limitation of the study is the cross-section quantitative data. Future research may track banking status over time, particularly as financial technology (fintech) evolves with alternatives that may influence banks and customers to adapt.Practical implicationsTo compete with “leapfrog” fintech banking alternatives, bank managers should consider utilizing customer segmentation to target “at-risk” customers and former customers with products and terms tailored to meet their banking needs. Banks can also tailor digital products to capture markets in banking desserts through mobile phones.Originality/valueThis mixed-methods study is unique in that it builds on insights from earlier in-depth interviews with real unbanked groups to examine a trend in prepaid debit card use and the impact on banking interest.

The impact of accounting regulation on non-profit revenue recognition

2019 ◽  
Vol 20 (2) ◽  
pp. 190-206 ◽  
Author(s):  
Charles A. Barragato
Keyword(s):  
Information Content ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Future Research ◽  
Content Type ◽  
Non Profit ◽  
Non Profit Organizations ◽  
The Impact

Purpose The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116. Design/methodology/approach Using the adoption of SFAS No. 116 and financial information reported on Internal Revenue Service Form 990, the study examines the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received. Combining insights derived from a model developed by Dechow, Kothari and Watts (1998) with the rationale applied by the Financial Accounting Standards Board (FASB) in mandating recognition treatment, it adopts the view that information about promises to give is relevant if it useful in assessing probable future cash inflows. The study also employs relative tests of predictive ability to assess competing specifications. Findings The study finds that recognizing unconditional promises to give as assets and as revenues in the year received improves predictions of next period’s cash inflows. It also finds that accrual-based contribution revenue consistently provides information content that is incremental to cash-based contribution revenue. Research limitations/implications This paper has implications for several other lines of research as well. First, an ancillary concern expressed by many organizations in the non-profit sector was that the recognition of multi-year promises to give would adversely affect trends in long-term giving. In this regard, another promising line of inquiry would be to empirically test the Standard’s impact on the time-series properties of contributions and short- and long-term giving trends. Second, future research might consider conducting tests after partitioning by NTEE/NAICS classification, as well as substituting or supplementing the SOI data with financial statement data. Third, future research might consider applying the approach used in this study to other industries or groups for which market prices are not readily ascertainable. Data constraints, including the calculation of cash flow information indirectly from the balance sheet, impose limitations on this study. Practical implications This study documents that by recognizing unconditional promises to give as assets and revenues in the period received, donors, creditors and other users gain useful information about probable future cash inflows – a fundamental element of the accrual process and one of several important factors used to evaluate an organization’s ability to sustain future operations. This information is valuable to stakeholders and practitioners who rely on this information to make informed decisions. It is also helpful to standard setters in establishing guidelines that improve the usefulness of financial reporting for non-profits. Originality/value The paper contributes to existing literature by operationalizing, in a non-profit setting, a model that describes the relationship among revenues, accruals and cash flows. It fills a gap in the accrual literature regarding the relevance of non-profit revenue accruals. The study is the first to employ a relative information content approach to assess non-profit standards, which provides useful input to policy makers and end users. It affirms that many of the key conventions and elements embodied in the FASB Concepts Statements apply to non-profits as well, which heretofore has not been studied extensively. The results are also consistent with Accounting Standards Update 958, Not-for-Profit Entities, which requires that non-profits provide users with information about liquidity, including how they manage liquid resources needed to meet cash requirements for general expenditures within one year of the date of the statement of financial position.

Schoolinary art: practical cooking skills issues for the future

2015 ◽  
Vol 117 (2) ◽  
pp. 629-650 ◽  
Author(s):  
Dawn Mc Dowell ◽  
Una McMahon-Beattie ◽  
Amy Burns
Keyword(s):  
Low Income ◽  
Policy Decision ◽  
Skills Training ◽  
Time Frame ◽  
Home Economics ◽  
Structured Learning ◽  
Content Type ◽  
Cooking Skills ◽  
The Impact

Purpose – The purpose of this paper is to consider the importance of structured and consistent practical cookery skills intervention in the 11-14-year age group. This paper reviews the impact and development of statutory and non-statutory cooking skills interventions in the UK and considers limitations in relation to life skills training. Currently practical cooking skills are mainly derived from two sources namely the non-statutory sector (community cooking interventions) and the statutory sector (Home Economics teaching). Design/methodology/approach – The paper compares the two interventions in terms of effective long-term outcomes. Non-statutory cooking interventions are generally lottery funded and therefore tend to be single teaching blocks of, on average, six to eight weeks targeting mostly low-income adults and the literature emphasises a deficit of empirical measurement of the long-term impact. In contrast Home Economics classes offer a structured learning environment across genders and socio-economic groups. In addition it is taught over a substantial time frame to facilitate a process of practical skills development (with relevant theoretical teaching), reflection, group communication and consolidation, where according to current educational theory (Kolb, 1984) learning is more thoroughly embedded with the increased potential for longer term impact. Findings – The review identifies the limitations of too many community initiatives or “project-itis” (Caraher, 2012, p. 10) and instead supports the use of the school curriculum to best maximise the learning of practical cooking skills. Originality/value – This review will be of particular value to educationalists and health policy decision makers.

scholarly journals COVID-19 and tourist mobility at destinations: a literature review and emerging research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alba Viana-Lora ◽  
Antoni Domènech ◽  
Aaron Gutiérrez
Keyword(s):  
Literature Review ◽  
Research Agenda ◽  
Empirical Studies ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
The Future ◽  
Short And Long Term ◽  
The Impact

PurposeThis paper aims to review conceptual and empirical studies that analyse the impact of the pandemic on mobility and tourism behaviour at destinations in order to identify proposals, forecasts and recommendations to guide the future research agenda on the subject.Design/methodology/approachThis study used a systematic literature review to synthesise information from scientific articles published in journals indexed in the Web of Science database related to tourism mobility at destinations during the COVID-19 pandemic.FindingsThis article found that, according to the existing literature, the COVID-19 pandemic is acting as a catalyst for the sustainable transition of tourism. Although the findings reveal a lack of empirical research on the impact of the pandemic on tourism mobility at destinations, the article synthesizes the short- and long-term impacts of the pandemic and sets out the future research agenda on tourist mobility at destinations.Originality/valueTo the best of the authors' knowledge, this is the first systematic review of the impact of the pandemic on mobility and tourism behaviour at destinations that attempts to describe the emerging challenges and the agenda for future research.

scholarly journals The impact of telephone crisis services on suicidal users: a systematic review of the past 45 years

2016 ◽  
Vol 21 (2) ◽  
pp. 141-160 ◽  
Author(s):  
Elisabeth Assing Hvidt ◽  
Thomas Ploug ◽  
Søren Holm
Keyword(s):  
Outcome Measures ◽  
Mental States ◽  
Future Research ◽  
Content Type ◽  
Crisis Services ◽  
Long Term Follow Up ◽  
The Impact ◽  
Telephone Crisis

Purpose – Telephone crisis services are increasingly subject to a requirement to “prove their worth” as a suicide prevention strategy. The purpose of this paper is to: first, provide a detailed overview of the evidence on the impact of telephone crisis services on suicidal users; second, determine the limitations of the outcome measures used in this evidence; and third, suggest directions for future research. Design/methodology/approach – MEDLINE via Pubmed (from 1966), PsycINFO APA (from 1967) and ProQuest Dissertation and Theses (all to 4 June 2015) were searched. Papers were systematically extracted by title then abstract according to predefined inclusion and exclusion criteria. Findings – In total, 18 articles met inclusion criteria representing a range of outcome measures: changes during calls, reutilization of service, compliance with advice, caller satisfaction and counsellor satisfaction. The majority of studies showed beneficial impact on an immediate and intermediate degree of suicidal urgency, depressive mental states as well as positive feedback from users and counsellors. Research limitations/implications – A major limitation pertains to differences in the use of the term “suicidal”. Other limitations include the lack of long-term follow-up and of controlled research designs. Future research should include a focus on long-term follow-up designs, involving strict data protection. Furthermore, more qualitative research is needed in order to capture the essential nature of the intervention. Originality/value – This paper attempts to broaden the study and the concept of “effectiveness” as hitherto used in the literature about telephone crisis services and offers suggestions for future research.

A systematic review of the literature on industrial divestment

2019 ◽  
Vol 14 (3) ◽  
pp. 443-461 ◽  
Author(s):  
Pedro Silva ◽  
Antonio Carrizo Moreira
Keyword(s):  
Primary Data ◽  
Future Research ◽  
Short Term ◽  
Content Type ◽  
Process Outcomes ◽  
Review Protocol ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to review the existing research on industrial divestment in order to identify the reasons for it, the process whereby it is achieved, and the outcomes of industrial sell-offs and closures. The study reports the main findings that have gained acceptance in the literature, gaps in the research and potential directions for future research. Design/methodology/approach A three stage systematic literature review protocol was used to conduct this review. The results are organized according to an “Antecedents – Process – Outcomes” framework. Findings The traditional accounts of industrial divestment have been framed in terms of firms’ weak performance and over-diversification as antecedents to divestment, leading to corporate governance issues. However, the list of antecedents of industrial divestment is more extensive. There is no consensus over the impact of some factors on divestments, as is the case of firm and unit size. The results are not conclusive as to whether firm performance improves after divesting. Research limitations/implications Future research should analyze the relationship between the antecedents of investment and divestment. The divestment process is not well studied and more studies that engage in theory building are needed, namely, on primary data and examining the short-term and long-term impacts of divestment on performance. Practical implications This review offers a comprehensive synthesis of the antecedents, the process and outcomes of divestment through sell-offs and closures. Factors such as environmental conditions and the entry mode strategy are important in determining the divestment of subsidiaries. Divestments may be positively or negatively regarded by shareholders, depending on the context of the firm. Promoting managerial changes facilitates divestment. Originality/value This paper synthesizes knowledge of the main reasons as to why firms completely dispose of their assets, contributing to this under-researched field.

scholarly journals Effect of Barley Sowing Density on the Integrated Weed Management of Lolium rigidum (Annual Ryegrass) in Mediterranean Dryland: A Modeling Approach

Agronomy ◽  
2021 ◽  
Vol 11 (8) ◽  
pp. 1565
Author(s):  
María Belén D’Amico ◽  
Guillermo R. Chantre ◽  
Guillermo L. Calandrini ◽  
José L. González-Andújar
Keyword(s):  
Weed Management ◽  
Life Cycles ◽  
Integrated Weed Management ◽  
Future Research ◽  
Seed Removal ◽  
Weed Infestation ◽  
High Control ◽  
Weed Dynamics ◽  
The Impact

Population models are particularly helpful for understanding long-term changes in the weed dynamics associated with integrated weed management (IWM) strategies. IWM practices for controlling L. rigidum are of high importance, mainly due to its widespread resistance that precludes chemical control as a single management method. The objective of this contribution is to simulate different IWM scenarios with special emphasis on the impact of different levels of barley sowing densities on L. rigidum control. To this effect, a weed–crop population model for both L. rigidum and barley life cycles was developed. Our results point out: (i) the necessity of achieving high control efficiencies (>99%), (ii) that the increase of twice the standard sowing density of barley resulted in a reduction of 23.7% of the weed density, (iii) non-herbicide-based individual methods, such as delayed sowing and weed seed removal at harvest, proved to be inefficient for reducing drastically weed population, (iv) the implementation of at least three control tactics (seed removal, delay sowing and herbicides) is required for weed infestation eradication independently of the sowing rate, and (v) the effect of an increase in the sowing density is diluted as a more demanding weed control is reached. Future research should aim to disentangle the effect of different weed resistance levels on L. rigidum population dynamics and the required efficiencies for more sustainable IWM programs.

scholarly journals The Clean pilot study: evaluation of an environmental hygiene intervention bundle in three Tanzanian hospitals

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Giorgia Gon ◽  
Abdunoor M. Kabanywanyi ◽  
Petri Blinkhoff ◽  
Simon Cousens ◽  
Stephanie J. Dancer ◽  
...  
Keyword(s):  
Pilot Study ◽  
Study Design ◽  
Low Income ◽  
High Volume ◽  
Surface Cleaning ◽  
Low Income Countries ◽  
Training Period ◽  
Future Research ◽  
Environmental Hygiene ◽  
The Impact

Abstract Background Healthcare associated infections (HAI) are estimated to affect up to 15% of hospital inpatients in low-income countries (LICs). A critical but often neglected aspect of HAI prevention is basic environmental hygiene, particularly surface cleaning and linen management. TEACH CLEAN is an educational intervention aimed at improving environmental hygiene. We evaluated the effectiveness of this intervention in a pilot study in three high-volume maternity and newborn units in Dar es Salaam, Tanzania. Methods This study design prospectively evaluated the intervention as a whole, and offered a before-and-after comparison of the impact of the main training. We measured changes in microbiological cleanliness [Aerobic Colony Counts (ACC) and presence of Staphylococcus aureus] using dipslides, and physical cleaning action using gel dots. These were analysed with descriptive statistics and logistic regression models. We used qualitative (focus group discussions, in-depth interviews, and semi-structured observation) and quantitative (observation checklist) tools to measure why and how the intervention worked. We describe these findings across the themes of adaptation, fidelity, dose, reach and context. Results Microbiological cleanliness improved during the study period (ACC pre-training: 19%; post-training: 41%). The odds of cleanliness increased on average by 1.33 weekly during the pre-training period (CI = 1.11–1.60), and by 1.08 (CI = 1.03–1.13) during the post-training period. Cleaning action improved only in the pre-training period. Detection of S. aureus on hospital surfaces did not change substantially. The intervention was well received and considered feasible in this context. The major pitfalls in the implementation were the limited number of training sessions at the hospital level and the lack of supportive supervision. A systems barrier to implementation was lack of regular cleaning supplies. Conclusions The evaluation suggests that improvements in microbiological cleanliness are possible using this intervention and can be sustained. Improved microbiological cleanliness is a key step on the pathway to infection prevention in hospitals. Future research should assess whether this bundle is cost-effective in reducing bacterial and viral transmission and infection using a rigorous study design.

scholarly journals Dryland Food Security in Ethiopia: Current Status, Opportunities, and a Roadmap for the Future

2021 ◽  
Vol 13 (11) ◽  
pp. 6503
Author(s):  
Yu Peng ◽  
Hubert Hirwa ◽  
Qiuying Zhang ◽  
Guoqin Wang ◽  
Fadong Li
Keyword(s):  
Food Security ◽  
Current Status ◽  
Future Research ◽  
Systematic Research ◽  
Security Assessment ◽  
Security Issue ◽  
Sustainable Development Goal ◽  
Zero Hunger ◽  
The Impact

Given the impact of COVID-19 and the desert locust plague, the Ethiopian food security issue has once again received widespread attention. Its food crisis requires comprehensive and systematic research to achieve the United Nations Sustainable Development Goal of zero hunger. This review discusses the current situation and the causes of food security in Ethiopia. We focus on the challenges in the food security assessment field. The article lists seven typical causes of food insecurity and three roots of food security in Ethiopia. Long-term food security assessment and a comprehensive understanding and manageability for food security causes are considered as the main existing research challenges. Climate-resilient management, water management, and long-term ecosystem network monitoring and data mining are suggested as potential roadmap for future research.

scholarly journals Chinese students’ participation: the effect of cultural factors

2014 ◽  
Vol 56 (5) ◽  
pp. 430-446 ◽  
Author(s):  
Chris S. Hodkinson ◽  
Arthur E. Poropat
Keyword(s):  
Teaching Effectiveness ◽  
Educational Achievement ◽  
Chinese Students ◽  
Educational Practice ◽  
Chinese Student ◽  
Future Research ◽  
Electronic Interaction ◽  
Content Type ◽  
Cultural Elements ◽  
The Impact

Purpose – The purpose of this paper is to provide for Western educators of international Chinese and Confucian Heritage Culture (CHC) students the first integrated review of kiasu, the “fear of missing out”, and its consequences for learning, teaching, and future research. Design/methodology/approach – A review of the economic importance of international Chinese students is provided, followed by consideration of the pedagogical consequences of restricted participation in educational activities by the so-called “silent Chinese student”. Examination of research on international Chinese students and their source cultures established significant gaps and misunderstandings in the generally accepted understandings of CHCs, especially with respect to the actual practices used in Western and Chinese teaching. More importantly, the participation-related implications of kiasu within the context of broader cultural characteristics are described and implications drawn for teaching practices and research. Findings – While many Western university teachers are aware of the “silent Chinese student” phenomenon, few understand its underlying reasons, especially the kiasu mindset and its relationship to other cultural elements. Kiasu actively impedes the interaction of international Chinese students with their teachers and restricts collaboration with peers, thereby limiting educational achievement. Specific tactics for amelioration are reviewed and recommendations are provided, while an agenda for future research is outlined. Practical implications – Western teachers need to normalise and encourage Chinese student participation in class activities using tactics that have been demonstrated to improve outcomes for Chinese students, but that also assist students generally. These include both within-class and electronic interaction tools. Social implications – More culturally sensitive understanding of the impact of cultural differences on teaching effectiveness. While some effective responses to these already exist, further research is needed to expand the skill-set of Western teachers who work with international Chinese students. Originality/value – This paper provides the first systematic integration of the kiasu phenomenon with educational practice and research.

The storm after the storm: the long-term lingering impacts of hurricanes on schools

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cassandra R. Davis ◽  
Sarah R. Cannon ◽  
Sarah C. Fuller
Keyword(s):  
North Carolina ◽  
Data Collection ◽  
Instructional Time ◽  
Emotional Needs ◽  
Social Emotional ◽  
Content Type ◽  
The North ◽  
State Education ◽  
The Impact

PurposeThe purpose of this paper is to identify and describe the long-term impacts of hurricanes on schools and discuss approaches to improving recovery efforts.Design/methodology/approachInterviews with 20 school districts in Texas and North Carolina after Hurricanes Harvey (2017) and Matthew (2016). In total, 115 interviews were conducted with teachers, principals, district superintendents and representatives from state education agencies. Interview questions focused on the impact of storms and strategies for recovery.FindingsThe authors uncovered three long-term impacts of hurricanes on schools: (1) constrained instructional time, (2) increased social-emotional needs and (3) the need to support educators.Research limitations/implicationsThis paper focuses on two storms, in two states, in two successive years. Data collection occurred in Texas, one academic year after the storm. As compared to the North Carolina, data collection occurred almost two academic years after the storm.Practical implicationsThis paper illuminates strategies for stakeholders to implement and expedite hurricane recovery through; (1) updating curricula plans, (2) providing long-term counselors and (3) supporting educators in and out of school.Originality/valueTo date, very few studies have explored the ways in which schools face long-term impacts following a disaster. This paper provides insight to the challenges that prolong the impacts of disasters and impede recovery in schools. With hurricanes and related disasters continuing to affect schooling communities, more research is needed to identify the best ways to support schools, months to years after an event.

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