Parental mediation, YouTube’s networked public, and the baby-iPad encounter: mobilizing digital dexterity.

This study collected a sample of YouTube videos in which parents recorded their young children utilizing mobile touchscreen devices. Focusing on the more frequently viewed and highly-discussed videos, the paper analyzes the ways in which babies’ ‘digital dexterity’ is coded and understood in terms of contested notions of ‘naturalness’, and how the display of these capabilities is produced for a networked public. This reading of the ‘baby-iPad encounter’ helps expand existing scholarly concepts such as parental mediation and technology domestication. Recruiting several theoretical frameworks, the paper seeks to go beyond concerns of mobile devices and immobile children by analyzing children’s digital dexterity not just as a kind of mobility, but also as a set of reciprocal mobilizations that work across domestic, virtual and publically networked spaces.

Nonprofit brand heritage its ability to influence volunteer retention, engagement, and satisfaction

Volunteer organizations operate in a challenging environment and their management practices toward volunteers have become increasingly influenced by the private sector. This case study explores the impact of brand heritage on the experience of volunteering in such managed environments. We use data from the U.K. Scouts to show that brand heritage has a positive bearing on the level of engagement volunteers experience and on their reported attitude to the way(s) in which they are managed within the volunteer organization. We then use these findings to establish the salience of brand heritage to both long established and recently formed organizations, extending current volunteer management theory; consequently, we suggest volunteer managers utilize the power of brand heritage through unlocking its ability to retain engaged and satisfied volunteers.

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.