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Hospitality Administration and Management Commons™
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Articles 31 - 60 of 297
Full-Text Articles in Hospitality Administration and Management
What Hospitality And Tourism Higher Educators Learned From Covid-19: A Case Of Turkiye, Ayse Collins, Ayse S. Dulger, Muharrem Tuna, Muzaffer Uysal
What Hospitality And Tourism Higher Educators Learned From Covid-19: A Case Of Turkiye, Ayse Collins, Ayse S. Dulger, Muharrem Tuna, Muzaffer Uysal
Journal of Global Education and Research
Among all the sectors, the hospitality and tourism sector has been detrimentally affected by the impact of the COVID-19 pandemic. This research aimed to determine how changes have been experienced specifically in the Turkish tourism higher education and tourism sector. Twenty-seven academics from the hospitality and tourism education departments were interviewed. Most agreed that restrictions have limited student access to hands-on practical courses and internships, which are crucial to developing necessary competencies. Moreover, the results showed the curriculum does not always meet the needs of the hospitality industry for a trained and skilled workforce. The challenge is to decide what …
Ua12/2/1 College Heights Herald, Wku Student Affairs
Ua12/2/1 College Heights Herald, Wku Student Affairs
WKU Administration Documents
Magazine edition of the College Heights Herald for the period November 6, 2023 - January 29, 2024.
- Arnold, Emilee. WKU Memorabilia – Big Red, Hilltoppers
- Wilborn, Price. Renee Shaw Inducted into Hall of Distinguished Alumni
- Dobberstein, Molly. WKU’s Hall of Distinguished Alumni – Claude Bloch, Charles Reynolds, Amir Zaheri
- Costellow, Ali. LGBTQ+ WKU Alumni Share Stories from the Hill – Karen Stewart, Georgena Brackett, Spencer Jenkins, Seth Church
- Homecoming Hotspots – Restaurants
- Abney, Shayla. Veterans & ROTC Cadets Share Experiences on the Hill
- Edmonds, Luke & Jake McMahon. Home Field Advantage – Football Fans
- Dobberstein, Molly & Maggie Phelps. Who’s …
Exploring The Significance Of The Traditional Chef’S Uniform In Making Sense Of Professionalism In Culinary Arts Using Interpretative Phenomenological Analysis, Orla Mc Connell
European Journal of Food Drink and Society
Previous studies have found that professionalism is an important success factor for chefs. Yet, research on what professionalism “means” to chefs, and how they “make sense” of it, is currently underexplored. While there is some evidence of the significance of the traditional chef’s uniform in professional identity formation, it also needs further consideration. Culinary arts lecturers and chefs have already contributed to these discussions, but the student voice remains largely unknown. Alongside this, there is no prior research specifically on professionalism in culinary arts in Ireland. Therefore, a research gap emerged, which this paper intends to address. Using interpretative phenomenological …
Identifying Youth Appeals In Alcohol Alternative Social Media Content Through Framing, Melina Oneal
Identifying Youth Appeals In Alcohol Alternative Social Media Content Through Framing, Melina Oneal
West Chester University Master’s Theses
Proposed regulations for alcohol advertising prevent beverage companies from targeting people under the legal drinking age. However, similar regulations for alcohol alternative beverages are less explored, which could allow alcohol alternative products to create awareness for alcoholic beverages among youth. Alcohol alternatives beverages, including no-alcohol and low-alcohol products, are increasing in popularity and can function as compliments to alcoholic products to decrease the total alcohol volume consumed or as substitutes for alcoholic products. Framing theory can be operationalized through the Content Appealing to Youth Index, an index of content elements found in research literature to be appealing to youth, to …
Professionalism In Culinary Arts: An Exploration Of The Experiences Of Mature Part-Time Degree Students In Industry And Academia In Ireland Using Interpretative Phenomenological Analysis, Orla Mc Connell
Doctoral
The purpose of the research is to explore the experiences of mature part-time culinary arts degree students in Ireland to examine the phenomenon of professionalism. While other researchers have sought the views of culinary arts educators and practitioners, the student voice is underexplored. The research focuses on a particular context: a major transition in the participants’ lives: their return to education, while working full-time as chefs. Their experiences are considered unique since they, as a group, navigate between two worlds: industry and academia. Notably, a recent study in Ireland found that professionalism is an important career success factor for chefs. …
Are The Housing Staff Alright? A Hermeneutic Phenomenological Examination Of The Experiences Of On-Campus Student Housing Professionals Through The Covid-19 Pandemic, Megan J. Chibanga
Are The Housing Staff Alright? A Hermeneutic Phenomenological Examination Of The Experiences Of On-Campus Student Housing Professionals Through The Covid-19 Pandemic, Megan J. Chibanga
Teacher Education, Educational Leadership & Policy ETDs
College and university housing professionals served a role they were generally underprepared for as long-term crisis managers during the global COVID-19 pandemic. The COVID-19 pandemic interrupted and shifted higher education operating structures on a grand scale, and housing staff were asked to continue operating on-campus housing facilities throughout the ever-changing response to COVID-19. The purpose of this hermeneutic phenomenological study was to understand the lived experiences of housing professionals during the COVID-19 pandemic. Through the collective experiences of 21 participants three major threads emerged: comfort in the unknown, a need for connection and community, and relentless resilience. Each of these …
Ua12/2/1 College Heights Herald: Your Vote Matters, Wku Student Affairs
Ua12/2/1 College Heights Herald: Your Vote Matters, Wku Student Affairs
WKU Administration Documents
Magazine edition of the College Heights Herald for the period October 4 - November 6, 2023.
- Anderson, Alexandria. Letter from the Editor – Elections
- Reed, Bailey. Every Vote in This County is Important – Daniel Cameron, Andy Beshear
- Phelps, Maggie. The Importance of Voter Registration
- Daniel Cameron on the Issues
- Andy Beshear on the Issues
- Di Palermo, Dominic. The Bowling Green Rock Band Academy – Musicians
- Costellow, Ali. Students & Campus Organizations Prepare for November Election
- Wilborn, Price. Wokeness Is Not a Bad Thing, and People Need to Stop Saying It Is
- Edmonds, Luke. A Kentuckian’s Guide to Legal Sports …
Bibliometric Analysis Of Graduate Theses Written In The Field Of Gastronomy In 2021, Sadiye Aslan, Lokman Toprak
Bibliometric Analysis Of Graduate Theses Written In The Field Of Gastronomy In 2021, Sadiye Aslan, Lokman Toprak
University of South Florida (USF) M3 Publishing
In this research, it is aimed to analyze the researches of the postgraduate theses written between January and December in the field of gastronomy in 2021, and to analyze the changes in the research based on which arguments and which data. In this study, in which postgraduate theses are examined, it is aimed to examine the method, sample, and the department in which they are published in the theses on Gastronomy. Descriptive survey model was used in the study. The sample of the study, among the theses registered to YÖK Thesis Center, was reached as a result of scanning with …
Theme Park Knowledge Hub Of The Future, Carissa Baker
Theme Park Knowledge Hub Of The Future, Carissa Baker
Rosen Research Review
The global attractions industry has grown in size and innovation in the last few decades. Encompassing theme parks and waterparks as well as cultural and natural attractions, this segment has diverse career opportunities and constant potential for growth in mature and emerging markets. Theme parks alone garnered a billion visitors in 2019. Post-pandemic, the industry bounced back quicker than expected, with most operators seeing increased attendance and revenue. The attractions industry continues to develop new concepts which provide amazing experiences for guests around the world. However, retirement during the pandemic, coupled with the industry's rapid expansion, created a greater need …
School Of Culinary Arts & Food Technology, Tu Dublin Newsletter - Spring Edition 2023, James Murphy
School Of Culinary Arts & Food Technology, Tu Dublin Newsletter - Spring Edition 2023, James Murphy
Other resources
The School of Culinary Arts and Food Technology, TU Dublin, Spring Newsletter captured the many events, research, awards, significant contributions and special civic and community activities which the students and staff members of the school across our (3) three campuses have successfully completed up to the Spring period of 2023. The successful completion of these activities would not be possible without the active and on-going support of the 'INSPIRED' friends of Culinary Arts (school supporters), our school's industry association supporters and our school's fantastic academic, laboratory assistants, technical support and administrations teams across our (3) three TU Dublin campuses in …
Building Valuable Connections In The Hospitality And Tourism Industry, Brooke Pulliam
Building Valuable Connections In The Hospitality And Tourism Industry, Brooke Pulliam
Undergraduate Research Conference
This project's purpose was to organize the first hospitality industry networking event by the students in the Hospitality Administration program. This networking event established the relationship between industry partners and hospitality students. In addition, paving the way for internship and job opportunities. CHALL
Let The Devil Speak For Itself: Should Chatgpt Be Allowed Or Banned In Hospitality And Tourism Schools?, Faizan Ali, Chatgpt Openai, Inc
Let The Devil Speak For Itself: Should Chatgpt Be Allowed Or Banned In Hospitality And Tourism Schools?, Faizan Ali, Chatgpt Openai, Inc
Journal of Global Hospitality and Tourism
Since the inception of Open AI’s ChatGPT, its usage has been a polarizing topic. This is particularly true for the higher education sector, specially disciplines such as hospitality and tourism. As such, this opinion paper provides a balanced stance and outlines the benefits and limitations of using ChatGPT by students and faculty members in hospitality and tourism schools. This paper also outlines some ethical aspects revolving arounds usage of ChatGPT in hospitality and tourism schools.
Overcoming The Challenges Of Covid-19 By Hospitality Educational Administrators: A Grounded Theory Approach, Senthilkumaran Piramanayagam, Partho Pratim Seal
Overcoming The Challenges Of Covid-19 By Hospitality Educational Administrators: A Grounded Theory Approach, Senthilkumaran Piramanayagam, Partho Pratim Seal
The Qualitative Report
The coronavirus pandemic has affected all walks of life across the globe. Higher education institutions confronted multiple challenges and disruptions in teaching and learning. However, the challenges hospitality education administrators need to resolve are distinct compared to other traditional higher education programs. This study aimed to understand the experiences and responses of hospitality educational administrators under crisis. The findings of the study are expected to assist hospitality education institutions to be prepared and respond better to any crisis in the future. To understand the challenges faced and strategies adopted by hospitality educational administrators, we interviewed 23 hospitality administrators across India. …
2022 School Of Culinary Arts And Food Technology Newsletter - Winter Edition, James Murphy
2022 School Of Culinary Arts And Food Technology Newsletter - Winter Edition, James Murphy
Other resources
The School of Culinary Arts and Food Technology, TU Dublin, Winter Edition Newsletter captured the many events, research, awards, significant contributions and special civic and community activities which the students and staff members of the school have successfully completed up to the Winter period of 2022. The successful completion of these activities would not be possible without the active and on-going support of the 'INSPIRED' friends of Culinary Arts (school supporters) and our school's industry association supporters. If you would like to support our school and the next Generation of Food, Culinary and Horticulture students, contact us at e: [email protected]
Strengthening The Southern Nevada Workforce Pipeline, Katie M. Gilbertson
Strengthening The Southern Nevada Workforce Pipeline, Katie M. Gilbertson
Policy Briefs and Reports
This report analyzes the Southern Nevada employment ecosystem by utilizing occupational clusters recognized by the U.S. Department of Labor. The first section examines occupations in the tourism industry using three occupational clusters: hospitality and leisure; arts, audio/video technology and communications; and the transportation, distribution, and logistics. Next, this report utilizes the Las Vegas Global Economic Alliance’s 2022 Workforce Blueprint to identify the top 15 in-demand occupations for Southern Nevada and occupational clusters. A case study of the MGM College Opportunity Program (COP) is presented to demonstrate an existing workforce training program that promotes upward mobility of leisure and hospitality employees …
Bibliometric Profile Of Published Postgraduate Theses On Festival Tourism, Oguzhan Dulgaroglu
Bibliometric Profile Of Published Postgraduate Theses On Festival Tourism, Oguzhan Dulgaroglu
University of South Florida (USF) M3 Publishing
Festivals are important touristic products that allow individuals to escape from busy and stressful work environments. Visitors could have pleasant experiences with the opportunities such as acculturation, entertainment and tasting at the festivals. With the improvement of festivals and the increase in their number and variety, festival tourism has become one of the important issues of tourism. This study covers the postgraduate theses that completed between 1997 and 2021 within the scope of festival tourism. The main purpose of the study is to determine the bibliometric features of graduate theses in this context within the framework of various parameters. Another …
Visionary Leadership And Its Relationship To Participation In Decision-Making Among Heads Of Academic Departments In Private Jordanian Universities From The Viewpoint Of Faculty Members, Esra’A Ziad Al-Haymouni, Ali Hussein Houriah
Visionary Leadership And Its Relationship To Participation In Decision-Making Among Heads Of Academic Departments In Private Jordanian Universities From The Viewpoint Of Faculty Members, Esra’A Ziad Al-Haymouni, Ali Hussein Houriah
Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي
The study aimed to identify the level of visionary leadership and its relationship to participation in decision-making among the heads of academic departments in private Jordanian universities from the point of view of the faculty members. The study used the descriptive correlative method, and a questionnaire was developed that included (60) paragraphs distributed in to six domains. The study sample consisted of (278) faculty members from private Jordanian universities in Amman, who were chosen randomly. The results of the study showed that the level of visionary leadership and participation in decision-making among the heads of academic departments in private Jordanian …
The Degree Of Practicing Technological Leadership Among Primary School Principals At Amman Governorate During The Corona Pandemic From The Teachers' Point Of View, Nancy Khalid Sa’Adeh, Mohammad Abdelwahab Hamzeh
The Degree Of Practicing Technological Leadership Among Primary School Principals At Amman Governorate During The Corona Pandemic From The Teachers' Point Of View, Nancy Khalid Sa’Adeh, Mohammad Abdelwahab Hamzeh
Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي
This study aimed at exploring the degree of practicing technological leadership (TL) among primary school principals at Amman governorate in light of the Corona pandemic from the teachers' point of view. To meet the study’s goals, the researchers used a descriptive survey-based approach. The sample consists of 406 female and male teachers who were chosen randomly. To collect data, a questionnaire of 40 items was developed. Divided into 5 do-mains: (leadership and vision, culture of learning during the digital age, excellence in pro-fessional practices, ongoing development and improvement and ethical, legal and social is-sues). The findings showed that thee degree …
Student Engagement And Satisfaction With Online Labs, Cynthia Mejia, Robin Back, Jason Fridrich, Marissa Orlowski
Student Engagement And Satisfaction With Online Labs, Cynthia Mejia, Robin Back, Jason Fridrich, Marissa Orlowski
Rosen Research Review
Hospitality and tourism is a ‘people business.’ So what happened when the need for social isolation as a result of COVID-19 forced hospitality educators to rethink their pedagogical strategies and move previously face-to-face courses online? In one of the first studies of its kind, Marissa Orlowski, Cynthia Mejia, Robin Back and Jason Fridrich from UCF Rosen College of Hospitality Management researched student engagement and satisfaction in online culinary and beverage labs.
Technology And Hospitality Education – Perfect Partners, Fred Okumu, Susan Vernon-Devlin
Technology And Hospitality Education – Perfect Partners, Fred Okumu, Susan Vernon-Devlin
Rosen Research Review
Light Board recording, Microsoft HoloLens, Teams, and Zuddl are just a few of the technology advancements on the campus of the #1 college in the nation for hospitality education and research. It’s not just hardcover textbooks, library study sessions and classroom lectures when it comes to educating the future leaders of the hospitality industry, as they prepare for global careers. The tools for teaching have gone high tech.
Du Undergraduate Showcase: Research, Scholarship, And Creative Works: Abstracts, Emma Aggeler, Elena Arroway, Daisy T. Booker, Justin Bravo, Kyle Bucholtz, Megan Burnham, Nicole Choi, Spencer Cockerell, Rosie Contino, Jackson Garske, Kaitlyn Glover, Caroline Hamilton, Haley Hartmann, Madalyne Heiken, Colin Holter, Leah Huzjak, Alyssa Jeng, Cole Jernigan, Chad Kashiwa, Adelaide Kerenick, Emily King, Abigail Langeberg, Maddie Leake, Meredith Lemons, Alec Mackay, Greer Mckinley, Ori Miller, Guy Milliman, Katherine Miromonti, Audrey Mitchell, Lauren Moak, Megan Morrell, Gelella Nebiyu, Zdenek Otruba, Toni V. Panzera, Kassidy Patarino, Sneha Patil, Alexandra Penney, Kevin Persky, Caitlin Pham, Gabriela Recinos, Mary Ringgenberg, Chase Routt, Olivia Schneider, Roman Shrestha, Arlo Simmerman, Alec Smith, Tessa Smith, Nhi-Lac Thai, Kyle Thurmann, Casey Tindall, Amelia Trembath, Maria Trubetskaya, Zachary Vangelisti, Peter Vo, Abby Walker, David Winter, Grayden Wolfe, Leah York
Du Undergraduate Showcase: Research, Scholarship, And Creative Works: Abstracts, Emma Aggeler, Elena Arroway, Daisy T. Booker, Justin Bravo, Kyle Bucholtz, Megan Burnham, Nicole Choi, Spencer Cockerell, Rosie Contino, Jackson Garske, Kaitlyn Glover, Caroline Hamilton, Haley Hartmann, Madalyne Heiken, Colin Holter, Leah Huzjak, Alyssa Jeng, Cole Jernigan, Chad Kashiwa, Adelaide Kerenick, Emily King, Abigail Langeberg, Maddie Leake, Meredith Lemons, Alec Mackay, Greer Mckinley, Ori Miller, Guy Milliman, Katherine Miromonti, Audrey Mitchell, Lauren Moak, Megan Morrell, Gelella Nebiyu, Zdenek Otruba, Toni V. Panzera, Kassidy Patarino, Sneha Patil, Alexandra Penney, Kevin Persky, Caitlin Pham, Gabriela Recinos, Mary Ringgenberg, Chase Routt, Olivia Schneider, Roman Shrestha, Arlo Simmerman, Alec Smith, Tessa Smith, Nhi-Lac Thai, Kyle Thurmann, Casey Tindall, Amelia Trembath, Maria Trubetskaya, Zachary Vangelisti, Peter Vo, Abby Walker, David Winter, Grayden Wolfe, Leah York
DU Undergraduate Research Journal Archive
Abstracts from the DU Undergraduate Showcase.
Strengthening The Southern Nevada Workforce Pipeline, Katie M. Gilbertson
Strengthening The Southern Nevada Workforce Pipeline, Katie M. Gilbertson
Student Research
Workforce development has been a keystone in the discussion of economic diversification of Las Vegas for decades. The leisure and hospitality industry is the lifeline for the Southern Nevada economy due to the reliance on tourism as the city’s main economic driver. The leisure and hospitality industry requires physical labor and more face-to-face customer interaction than other employment sectors. Thus, these jobs often do not require high educational attainment, but rather sharp soft skills like effective listening, nonverbal communication, and negotiation strategies. While these are valuable traits, the lack of educational attainment within the leisure and hospitality workforce suppresses employees’ …
Ua12/2/1 Best Of The Hill, Wku Student Affairs
Ua12/2/1 Best Of The Hill, Wku Student Affairs
WKU Administration Documents
Magazine edition of the College Heights Herald.
- WKU Favorites
- Food & Drink
- Cambridge Market
- Clothing & Gifts
- Things to Do
- Miscellaneous
From Strategic Goal To Reality: The Development Of The Myrtle Beach Invitational Basketball Tournament, Mark Mitchell, Dennis Edwards, John Marcis
From Strategic Goal To Reality: The Development Of The Myrtle Beach Invitational Basketball Tournament, Mark Mitchell, Dennis Edwards, John Marcis
The Coastal Business Journal
The Myrtle Beach, South Carolina, area was selected to serve as one-time hosts for two tournaments in 2017: the ACC Women's Basketball Tournament and the Puerto Rico Tip-Off Men's College Basketball Tournament, when circumstances required those events to relocate on very short notice. Following the success of these two one-time events, the region sought to become a permanent host of an annual men's college basketball tournament to be played in November or December. This manuscript examines the development process of this tournament and illustrates how tournament organizers addressed the most common elements found in such events.
A Risk-Based Approach To Cybersecurity: A Case Study Of Financial Messaging Networks Data Breaches, Xiang Michelle Liu
A Risk-Based Approach To Cybersecurity: A Case Study Of Financial Messaging Networks Data Breaches, Xiang Michelle Liu
The Coastal Business Journal
With banking becoming increasingly global and largely digital, a magnitude of data breach incidents resulted from cyberattacks have been observed and can be frequently traced to ineffective security practices and procedures. Cyberattacks do not require physical proximity, nor are they deterred by national borders. Cybercriminals can remain undetected for a long period of time. Such breaches inevitably result in losses of reputation, customer confidence, and in some instances, productivity. The purpose of this study is to take a deeper look into various breaches of the SWIFT (Society for Worldwide Interbank Financial Telecommunication) messaging network to illuminate vulnerabilities inherent in the …
Understanding Residents' Opinions And Support Toward Sustainable Tourism Development In The Caribbean: The Case Of Saint Kitts And Nevis, David Mc.A Baker, Ramaprasad Unni
Understanding Residents' Opinions And Support Toward Sustainable Tourism Development In The Caribbean: The Case Of Saint Kitts And Nevis, David Mc.A Baker, Ramaprasad Unni
The Coastal Business Journal
Saint Kitts and Nevis are two islands forming one nation in the Caribbean. This paper examines differences in the perceived economic, socio-cultural, and environmental impacts of tourism between residents of Saint Kitts and Nevis and the residents' attitudes about the pace and direction of tourism development. A self-administered household survey was used to assess perceptions of these impacts from tourism among residents. After excluding 53 non-residents, effective sample size was 269. ANOVA was used to analyze differences between the two islands. Residents of both islands shared similar perceptions about the pace and direction of tourism development in their islands. However, …
Promoting Ecotourism To Millennials Through Social Media, Melissa Clark, Paul Clark, Michael Latta
Promoting Ecotourism To Millennials Through Social Media, Melissa Clark, Paul Clark, Michael Latta
The Coastal Business Journal
This paper explores how coastal ecotourism marketers can utilize social media to effectively market to millennials. Coastal Tourism is one of four types of ecotourism identified by Honey and Krantz (2007) in their study Global Trends in Coastal Tourism sponsored by the World Wildlife Fund. An online survey of university students from the millennial generation was utilized. Findings indicate that millennials are interested in ecotourism and gather information about it from friends and social media. They check their accounts several times a day and usually from their smartphones. They would choose an ecotourism destination if money were not an issue. …
The Strategic Problem Of Information Security And Data Breaches, Michael Dinger, Julie Terrill Wade
The Strategic Problem Of Information Security And Data Breaches, Michael Dinger, Julie Terrill Wade
The Coastal Business Journal
This paper considers the strategic uncertainties and impacts created by high-profile data breaches and discusses the unique strategic problem presented by information security breaches for organizational executives. Based on theory regarding strategic uncertainties, we develop a framework depicting a strategic perspective on breaches within and outside the firm. Then, within the major categories outlined by the framework, this research evaluates instances of 17 public disclosures of high-profile data breaches over the past four years. Based on our discussion of these 17 cases, we identify six major issues complicating strategic decision-making regarding security breaches and discuss guidance for managers.
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac
The Coastal Business Journal
The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounts has continued to increase because of a growing intolerance for fraud and terrorist activity. Forensic accountants have and will continue to have a vital role in United States' counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media confirms that forensic accountants are equipped with special skills and analytical tools that make them valuable members of …
Extraordinary Item Classification Eliminated From The Income Statement: Some Supportive Evidence, Mark G. Mccarthy, Dennis O'Reilly, Douglas K. Schneider
Extraordinary Item Classification Eliminated From The Income Statement: Some Supportive Evidence, Mark G. Mccarthy, Dennis O'Reilly, Douglas K. Schneider
The Coastal Business Journal
Accounting Standards Update 2015-01 formally eliminated the reporting of "extraordinary items" in the income statement for fiscal years beginning after December 15, 2015. Gains and losses previously reported as extraordinary items and presented separately below income from continuing operations, are now reported as other gains and losses and included in income from continuing operations. The use of the extraordinary item classification fell sharply after 2002 when gains and losses from the early extinguishment of debt were no longer required to be reported as extraordinary items. By 2003 less than 100 publicly traded firms reported extraordinary items and in 2011 the …