University of Massachusetts Boston
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Latinos in Massachusetts Selected Areas: Watertown
Get PDFThis is a publication of the Mauricio Gastón Institute for Latino Community Development and Public Policy
Latinos in Massachusetts Selected Areas: Leominster
Get PDFThis is a publication of the Mauricio Gastón Institute for Latino Community Development and Public Policy
Introduction to the Interdisciplinary Symposia on The Long-Term Effects of Japan’s Traumatic Experience of World War II
Get PDFIntroduction for Volume 36, Issue 2 of the New England Journal of Public Policy
War Orphans Suffered Most from \u27Relatives\u27
Get PDFWar Orphans Suffered Most from \u27Relatives\u27. Volume 36, Issue 2 of the New England Journal of Public Policy
How Were the War Dead Treated in Japan? Developments of Recovering the Overseas Remains of Japanese War Dead
Get PDFHow Were the War Dead Treated in Japan? Developments of Recovering the Overseas Remains of Japanese War Dead. Volume 36, Issue 2 of the New England Journal of Public Policy
Suffering, Struggling, and Searching for Meaning: Rethinking the Perspective of Atomic Bomb Survivors in Japan
Get PDFSuffering, Struggling, and Searching for Meaning: Rethinking the Perspective of Atomic Bomb Survivors in Japan. Volume 36, Issue 2 of the New England Journal of Public Policy
Aging in Hopkinton: A Community Needs Assessment
Get PDFThis report describes research undertaken by the Center for Social & Demographic Research on Aging (CSDRA) within the Gerontology Institute at the University of Massachusetts Boston, on behalf of the Town of Hopkinton. The goals of this project were to investigate the needs, interests, preferences, and opinions of Hopkinton residents age 55 or older by engaging the community regarding their experiences and needs relevant to Senior Services objective to identify and serve the needs of Hopkinton’s older residents. The contents of this report are meant to inform the Town of Hopkinton, Hopkinton Senior Services, and organizations that work with and on behalf of older residents of Hopkinton for the purposes of the Senior Services strategic planning and mission fulfillment, including planning and coordination of services and programs for current and future needs of residents. The report will also help to build awareness about issues facing Hopkinton older residents among community members at large
Three Essays on Earnings Information Implications
No full textThis dissertation examines the critical role of accounting information in various aspects of corporate decision-making and valuation. It is structured into three essays, each delving into different facets of accounting information\u27s implications. The dissertation consists of the following essays: The first essay, “Does Product Market Competition Induce Firms to Engage in Commodity Derivatives Hedging: Evidence from the Metal Industry,” explores the relationship between product market competition and corporate decision-making processes through the lens of accounting information. This essay analyzes how firms use commodity derivatives hedging as a tool to control earnings volatility when product market competition is intense, thereby influencing their overall risk management and financial performance. It highlights the importance of commodity derivatives hedging in risk management and financial performance. The second essay, “Derivatives on Foreign Currency Exposure and Analysts’ Earnings Predictability: Evidence from the Automotive Industry,” focuses on the influence of foreign currency derivatives on analysts\u27 earnings forecasts. It investigates how currency risk management affects analysts’ earnings predictions. By examining an industry with heavy currency derivative use, this essay emphasizes the importance of currency risk volatility control and the use of derivatives hedging, which can enhance analysts’ ability to provide accurate forecasts, thereby affecting investor confidence and market dynamics. The final essay, “The Value Relevance of Revenue Recognition Before and After ASC 606 Adoption,” investigates the impact of changes in accounting information on firm value, specifically comparing the value relevance of earnings data before and after the adoption of the ASC 606 standard. This essay evaluates how the new standard has improved the way revenue is recognized and reported, and how these changes affect stakeholders’ perceptions of a company\u27s financial performance. By comparing pre- and post-ASC 606 earnings data, the study provides insights into the evolving practice of accounting standards and their implications for assessing firm value. Together, these essays provide a comprehensive overview of the significant implications of accounting information in strategic decision-making, financial analysis, and valuation, enhancing our understanding of its essential role in the earnings environment
Digital Technology and Loneliness Among Older People: Evidence from The US and China
Get PDFThe prevalence of loneliness among older adults along with the adverse health effects associated with loneliness has received increasing public and scholarly attention. Rapid advances in information and communication technology (ICT) may hold great potential for helping older adults to reduce and prevent loneliness. However, despite growing research interest in the association between ICT and loneliness, the empirical evidence remains mixed, and the mechanisms behind the linkages are not yet fully understood. Additionally, less attention has been paid to the loneliness of populations in Asian cultures. This dissertation aims to fill these research gaps by investigating the association between ICT use and loneliness among older people from two distinct cultures: the U.S. and China. This dissertation also investigates some of the potential mechanisms underlying these associations. Three quantitative studies are conducted to provide complementary perspectives. Study one used data from the 2014 and 2018 Health and Retirement Study (N=3,026) to examine the association between ICT use and loneliness among community-dwelling older adults (aged 65+) in the U.S., along with examining the mediating effects of social relations, self-efficacy beliefs (inversely measured by perceived constraints), and purpose-in-life. Autoregressive path models with contemporaneous mediation were employed. The results showed that social media communication had an inverse association with loneliness. Perceived social support and social contact mediated the association, but not perceived constraints, or purpose-in-life. General computer use did not have a significant total effect on loneliness; however, a significant indirect effect was found through perceived constraints, purpose-in-life and social contact. Study two investigated the associations between Internet use and loneliness among older Chinese adults, as well as the mediating effects of family support, friend support, and social participation. Data from the 2018 wave of the China Longitudinal Ageing Social Survey (N=10,126) were utilized. The analyses were stratified by geographic residence, including urban (n=3,917) and non-urban (n=6,209) older participants (aged 60+). Linear regression and path analysis within a structural equation modeling framework were employed. Results showed that Internet use was inversely associated with loneliness. Further, family support and social participation mediated the association between Internet use and loneliness for both urban and non-urban residing older Chinese adults. However, friend support mediated this association only for urban older residents. This study shed light on the understanding about the complex relationship between Internet and loneliness among older adults in the Chinese context. Study three investigated the relationships between online engagement, resilience, and loneliness among community-dwelling older people (aged 60+) during the challenging time of the COVID-19 pandemic. Path analysis within the structural equation modeling framework was conducted using national survey data from the 2020 Health and Retirement Study collected during the pandemic (N=3,532). Results showed that online engagement was inversely associated with levels of loneliness, and this association was partially mediated by levels of resilience. In summary, these studies expanded scientific knowledge about the association between ICT and loneliness among older people from two different cultures, focusing especially on the some important mechanisms that underlie these associations. The findings from these studies provided additional empirical support for the argument that ICT use has a general positive impact on reducing loneliness for older people. Further, the findings suggested a more nuanced and multi-faceted approach when designing ICT interventions targeting loneliness in older adults, including programs that improve self-efficacy, purpose-in-life, and resilience, and not just the more common focus of social relationships, to accommodate various individuals\u27 social and psychological needs
Discussant of the Second Symposium: \u27Inability to Mourn\u27 and Mythical Thinking in Postwar Japan
Get PDFDiscussant of the Second Symposium: \u27Inability to Mourn\u27 and Mythical Thinking in Postwar Japan. Volume 36, Issue 2 of the New England Journal of Public Policy