Taxation threat, motivational postures, and responsive regulation

The central proposition of motivational posturing theory is that regulatees place social distance between themselves and authority, communicating the nature of that distance through a narrative that protects the self from negative appraisal by the authority. One of the key components of posturing is the coping sensibility that individuals adopt to manage the threat of authority. At a baseline level, authorities make demands on citizens and as such threaten individual freedom. At the highest level, authorities threaten through punishment for non-compliance. Data collected from 3,253 randomly selected Australian taxpayers and a special group of 2,292 taxpayers in conflict with the tax authority are used to show that in both groups, three coping sensibilities contribute to posturing ("thinking morally,""feeling oppressed," and "taking control"), and that all three sensibilities are significantly heightened in the group experiencing conflict with the authority. The article argues that the most effective regulatory outcome is achieved when the regulatory process can dampen the "taking control" and "feeling oppressed" sensibilities, and strengthen the "thinking morally" sensibility. Responsive regulation is an approach that encourages tax authorities to read motivational postures, understand the sensibilities that shape them, and tailor a regulatory intervention accordingly.

Education or regulation : managing behaviour change in the AFL

Amid the increasing commodification of sports, the off-field practices of elite performers are the source of considerable public scrutiny. Barely a week goes by when we do not hear about elite male sports stars behaving badly. Of course, when elite sportsman behave badly they not only tarnish their own reputations, they bring disrepute to their club and sport. To this end, there is a growing industry awareness of the need to manage and develop professional sporting identities via a variety of education and training processes.

This paper reports on research undertaken into the professional development activities of AFL footballers, and how they are organised, supported and practiced. Drawing on extensive interview data, the research reveals a number of tensions and contradictions between the aspirations of different players, their coaches and mentors, and a range of competing industry practices and processes. In the paper we explore the possibilities for modifying behaviours and attitudes via risk management practices that centre on the provision of compulsory educational seminars and workshops. Drawing on Foucault's later work on the care of the Self we focus on the ways in which new expectations of a professional footballing identity are being constructed and managed.

Does the change of accounting regulation on employee share options give rise to greater scope for earnings management?

Purpose – The purpose of this paper is to address the concern about the impact of accounting regulatory change pertaining to employee share options (ESOs) on earnings management. Following Australia’s adoption of International Financial Reporting Standards (IFRS) in 2005, companies are required to recognise the fair value of ESOs as expenses. Due to inherent imprecision in the estimate of ESO’s fair value, the regulatory change from disclosure to recognition was widely claimed to potentially give rise to an alternative mechanism to manage earnings. This study provides empirical evidence on whether the regulatory change leads to earnings management problems.

Design/methodology/approach – This study uses the regulatory change in accounting for ESOs to provide a direct test of earnings management between disclosed versus recognised regimes for the same sample of firms. The sample consists of Australian firms from S&P/ASX300 for the period from 2003 to 2006.

Findings – The results show that, although the accounting regulatory change from disclosure to recognition may provide an alternative earnings management vehicle, there is no evidence of this occurring. There could be several reasons for this finding. First, the statistical tests lack power. Second, there are stricter audit tests on recognised amounts than on disclosed amounts. Third, given the concern of excessive pay and the close scrutiny of compensation, managers may have already understated ESO values in the disclosure regime. Finally, managers have limited time and resources and the effort involved in the adoption of IFRS in 2005 could have restricted the time available to manage earnings via the ESO reporting channel.

Originality/value – This study adds to the limited research on whether a change in accounting regulation for employee share options from disclosure to recognition gives rise to greater scope for earnings management. One reason for the lack of empirical evidence in the research is due to the problem of designing a test. Bernard and Schipper suggest that within-firm studies have limitations for comparing the effects of recognition versus disclosure when the change is driven by an estimate becoming more reliable. A cross-sectional study is also problematic due to self-selection bias if firms can choose between disclosure versus recognition. This study circumvents potential design problems raised by Bernard and Schipper by setting a test using regulatory change which allows the test to be compared directly using the same company.

Self-conscious emotion: how two teachers explore the emotional work of teaching

Teachers are constantly involved in emotional management. This chapter focuses on two second year teachers and the self-conscious emotional work of teaching. Both teachers were working in a prep ( 5-year-olds) class. The teachers engaged in The Participatory Inquiry Program (PIP), which is framed by active and critical reflections on classroom practices. The teachers collaborated with each other, firstly filming the other's practice, and then acting as a critical peer when reviewing the other's film. Teachers also examined internal feelings and thought processes that influenced their actions. The teachers concluded their participation in PIP by narrating their experience and learning. These narratives were then analysed by focusing on how they became cognisant of emotion and emotion regulation that enhances practice and learning outcomes. Emotion work for these two teachers revolved around three key themes: the emotion work with regard to colleagues; the emotional work that arises in relation to students (feelings of love; annoyance, anger), and emotion and self-awareness.

Optimizing prediction of binge eating episodes : a comparison approach to test alternative conceptualizations of the affect regulation model

Background : Although a wealth of studies have tested the link between negative mood states and likelihood of a subsequent binge eating episode, the assumption that this relationship follows a typical linear dose–response pattern (i.e., that risk of a binge episode increases in proportion to level of negative mood) has not been challenged. The present study demonstrates the applicability of an alternative, non-linear conceptualization of this relationship, in which the strength of association between negative mood and probability of a binge episode increases above a threshold value for the mood variable relative to the slope below this threshold value (threshold dose response model).

Methods : A sample of 93 women aged 18 to 40 completed an online survey at random intervals seven times per day for a period of one week. Participants self-reported their current mood state and whether they had recently engaged in an eating episode symptomatic of a binge.

Results : As hypothesized, the threshold approach was a better predictor than the linear dose–response modeling of likelihood of a binge episode. The superiority of the threshold approach was found even at low levels of negative mood (3 out of 10, with higher scores reflecting more  negative mood). Additionally, severity of negative mood beyond this threshold value appears to be useful for predicting time to onset of a binge episode.

Conclusions : Present findings suggest that simple dose–response formulations for the association between  negative mood and onset of binge episodes miss vital aspects of this relationship. Most  notably, the impact of mood on binge eating appears to depend on whether a threshold value  of negative mood has been breached, and elevation in mood beyond this point may be useful  for clinicians and researchers to identify time to onset.

Associations between behavior regulation, competence, physical activity, and health for adolescent females

This study investigated the association between the different types of behavior regulation and competence on sport and physical activity (PA) and perceived health, and the influence of school year level (ie, year 7 and year 11) and setting (ie, metropolitan and rural) on these relationships.

Healthy weight regulation and eating disorder prevention in high school students: a universal and targeted web-based intervention

Background: Given the rising rates of obesity in children and adolescents, developing evidence-based weight loss or weight maintenance interventions that can be widely disseminated, well implemented, and are highly scalable is a public health necessity. Such interventions should ensure that adolescents establish healthy weight regulation practices while also reducing eating disorder risk.

Objective: This study describes an online program, StayingFit, which has two tracks for universal and targeted delivery and was designed to enhance healthy living skills, encourage healthy weight regulation, and improve weight/shape concerns among high school adolescents.

Methods: Ninth grade students in two high schools in the San Francisco Bay area and in St Louis were invited to participate. Students who were overweight (body mass index [BMI] >85th percentile) were offered the weight management track of StayingFit; students who were normal weight were offered the healthy habits track. The 12-session program included a monitored discussion group and interactive self-monitoring logs. Measures completed pre- and post-intervention included self-report height and weight, used to calculate BMI percentile for age and sex and standardized BMI (zBMI), Youth Risk Behavior Survey (YRBS) nutrition data, the Weight Concerns Scale, and the Center for Epidemiological Studies Depression Scale.

Results: A total of 336 students provided informed consent and were included in the analyses. The racial breakdown of the sample was as follows: 46.7% (157/336) multiracial/other, 31.0% (104/336) Caucasian, 16.7% (56/336) African American, and 5.7% (19/336) did not specify; 43.5% (146/336) of students identified as Hispanic/Latino. BMI percentile and zBMI significantly decreased among students in the weight management track. BMI percentile and zBMI did not significantly change among students in the healthy habits track, demonstrating that these students maintained their weight. Weight/shape concerns significantly decreased among participants in both tracks who had elevated weight/shape concerns at baseline. Fruit and vegetable consumption increased for both tracks. Physical activity increased among participants in the weight management track, while soda consumption and television time decreased.

Conclusions: Results suggest that an Internet-based, universally delivered, targeted intervention may support healthy weight regulation, improve weight/shape concerns among participants with eating disorders risk, and increase physical activity in high school students. Tailored content and interactive features to encourage behavior change may lead to sustainable improvements in adolescent health.

Self-regulated learning strategies & academic achievement in online higher education learning environments: a systematic review

© 2015 Elsevier Inc. All rights reserved. As enrolments in online courses continue to increase, there is a need to understand how students can best apply self-regulated learning strategies to achieve academic success within the online environment. A search of relevant databases was conducted in December 2014 for studies published from 2004 to Dec 2014 examining SRL strategies as correlates of academic achievement in online higher education settings. From 12 studies, the strategies of time management, metacognition, effort regulation, and critical thinking were positively correlated with academic outcomes, whereas rehearsal, elaboration, and organisation had the least empirical support. Peer learning had a moderate positive effect, however its confidence intervals crossed zero. Although the contributors to achievement in traditional face-to-face settings appear to generalise to on-line context, these effects appear weaker and suggest that (1) they may be less effective, and (2) that other, currently unexplored factors may be more important in on-line contexts.

The influence of academic self-efficacy on academic performance: a systematic review

This review integrates 12 years of research on the relationship between academic self-efficacy and university student's academic performance, and known cognitive and motivational variables that explain this relationship. Previous reviews report moderate correlations between these variables, but few discuss mediating and moderating factors that impact this relationship. Systematic searches were conducted in April 2015 of psychological, educational, and relevant online databases for studies investigating academic self-efficacy and performance in university populations published between September 2003 and April 2015. Fifty-nine papers were eligible. Academic self-efficacy moderately correlated with academic performance. Several mediating and moderating factors were identified, including effort regulation, deep processing strategies and goal orientations. Given the paucity of longitudinal studies identified in this review, further research into how these variables relate over time is necessary in order to establish causality and uncover the complex interaction between academic self-efficacy, performance, and motivational and cognitive variables that impact it.

Self-report measures in athletic preparation

This thesis provides theoretical and applied support for the use of self-report measures for athlete monitoring. Athlete self-report measures were found to effectively reflect the training response, whilst also providing a means to improve communication, confidence, and regulation of athletic preparation. Context-specific guidelines for implementation were also identified.

Power, regulation and physically active identities : the experiences of rural and regional living adolescent girls

Drawing on interpretations of Foucault's techniques of power, we explored the discourses and power relations operative between groups of girls that appeared to influence their participation in Physical Education (PE) and outside of school in sport and physical activity (PA) in rural and regional communities. Interviews and focus groups were conducted in eight secondary schools with female students from Year 9 (n = 22) and 10 (n = 116). Dominant gendered and performance discourses were active in shaping girls’ construction of what it means to be active or ‘sporty’, and these identity positions were normalised and valued. The perceived and real threat of their peer's gaze as a form of surveillance acted to further perpetuate the power of performance discourses; whereby girls measured and (self) regulated their participation. Community settings were normalised as being exclusively for skilled performers and girls self-regulated their non-participation according to judgements made about their own physical abilities. These findings raise questions about the ways in which power relations, as forged in broader sociocultural and institutional discourse–power relations, can infiltrate the level of the PE classroom to regulate and normalise practices in relation to their, and others, PA participation.