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1 – 10 of 18Piotr Staszkiewicz, Jarosław Horobiowski, Anna Szelągowska and Agnieszka Maryla Strzelecka
The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.
Abstract
Purpose
The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.
Design/methodology/approach
Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.
Findings
The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.
Research limitations/implications
The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.
Practical implications
The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.
Social implications
The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.
Originality/value
This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.
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David Castillo-Merino, Josep Garcia-Blandon and Gonzalo Rodríguez-Pérez
This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.
Abstract
Purpose
This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.
Design/methodology/approach
The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.
Findings
The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.
Originality/value
To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.
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Anna Kadefors, Kirsi Aaltonen, Stefan Christoffer Gottlieb, Ole Jonny Klakegg, Pertti Lahdenperä, Nils O.E. Olsson, Lilly Rosander and Christian Thuesen
Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level…
Abstract
Purpose
Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level learning in this field. This paper employs an institutional perspective to analyze how legitimacy for relational contracting has been produced and challenged in Denmark, Finland, Norway and Sweden, including implications for dissemination and learning.
Design/methodology/approach
A collaborative case study design is used, where longitudinal accounts of the developments in relational contracting over more than 25 years in four Nordic countries were developed by scholars based in each country. The descriptions are underpinned by literature sources from research, practice and policy.
Findings
The countries share similar problem perceptions that have triggered the de-institutionalization of traditional contracting practices. Models and policies developed elsewhere are important sources of knowledge and legitimacy. Most countries have seen pendulum movements, where dissemination of relational contracting is followed by backlashes when projects fail to meet projected outcomes. Before long, however, relational contracting tends to re-emerge under new labels and in slightly new forms. Such a proliferation of concepts presents further obstacles to learning. Successful institutionalization is found to rely on realistic goals in combination with broad competence development at the organizational and industry levels.
Practical implications
In seeking inspiration from other countries, policymakers should go beyond contract models to also consider strategies to manage industry-level learning.
Originality/value
The paper provides a unique longitudinal cross-country perspective on the field of relational contracting. As such, it contributes to the small stream of literature on long-term institutional change in the construction sector.
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Vicki Catherine Waye, Collette Snowden, Jane Knowler, Paula Zito, Jack Burton and Joe McIntyre
The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.
Abstract
Purpose
The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.
Design/methodology/approach
Using a case study approach focused on mandatory disclosure in South Australia data was collected from interviews and focus groups with key personnel in the property industry involved in the production of information required to fulfil vendors’ disclosure obligations.
Findings
The authors found that purchasers are ill-served by a long and complex form of mandatory disclosure with a short time frame that prevents the use of the information provided. Without good form design and increased digital affordances provided by the cadastral and conveyancing systems, mandatory disclosure is insufficient to ensure minimisation of information asymmetry between vendor and purchaser.
Originality/value
To the best of the authors’ knowledge, this is the first Australian qualitative study that examines the utility of mandatory vendor disclosure in real estate sales and the first to consider the impact of the digitalisation of cadastral and conveyancing systems upon the efficacy of mandatory disclosure regimes.
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Although there is a growing body of work on immigrants' information behavior, little is known about the pre-arrival information experiences of immigrants who consult formal…
Abstract
Purpose
Although there is a growing body of work on immigrants' information behavior, little is known about the pre-arrival information experiences of immigrants who consult formal information sources such as immigration agents. Drawn from a larger study on the information behavior of immigrants, this paper mainly reports the semi-structured interview findings on the pre-arrival information experiences of Bangladeshi immigrants who used formal information sources with discussion on how that affected their post-arrival settlement into Canada.
Design/methodology/approach
The study used a mixed method approach with semi-structured interviews (n = 60) and surveys (n = 205) with participants who arrived in Canada between the years of 1971 and 2017. Data were collected from May 2017 to February 2018.
Findings
Although the overall scope of the original study is much larger, this paper features findings on the pre-arrival information experiences derived mainly from an analysis of interview data. This study provides insights into the pre-arrival information experiences of Bangladeshi immigrants consulting formal information sources such as immigration firms, individual immigration consultants and more formal government agencies. The author introduces a new concept of “information crafting” by exploring the negative consequences of selective information sharing by immigration consultants/agents in newcomers' settlements in Canada, primarily positive information about life in Canada, sometimes with exaggeration and falsification. The interview participants shared story after the story of the settlement challenges they faced after arriving in Canada and how the expectations they built through the information received from immigration consultants and government agencies did not match after arrival. This study emphasizes the importance of providing comprehensive information about life in Canada to potential newcomers so that they can make informed decisions even before they apply.
Originality/value
The findings of this study have theoretical and practical implications for policy and research. This study provides insights into the complicated culturally situated pre-arrival information experiences of Bangladeshi immigrants. Moreover, the study findings encourage researchers in various disciplines, including psychology, migration studies and geography, to delve more deeply into newcomers' information experiences using an informational lens to examine the information newcomers receive from diverse sources and their effects on their post-arrival settlement in a new country. The study challenges the general assumptions that formal information sources are always reputable, useful, and comprehensive, and it provides some future directions for research that seeks to understand the culturally situated information behavior of diverse immigrant groups.
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Annika Eklund and Maria Skyvell Nilsson
While transition programs are widely used to facilitate newly graduated nurses transition to healthcare settings, knowledge about preconditions for implementing such programs in…
Abstract
Purpose
While transition programs are widely used to facilitate newly graduated nurses transition to healthcare settings, knowledge about preconditions for implementing such programs in the hospital context is scarce. The purpose of this study was to explore program coordinators’ perspectives on implementing a transition program for newly graduated nurses.
Design/methodology/approach
An explorative qualitative study using individual interviews. Total of 11 program coordinators at five acute care hospital administrations in a south-west region in Sweden. Data was subjected to thematic analysis, using NVivo software to promote coding.
Findings
The following two themes were identified from the analysis: Create a shared responsibility for introducing newly graduated nurses, and establish legitimacy of the program. The implementation process was found to be a matter of both educational content and anchoring work in the hospital organization. To clarify the what and why of implementing a transition program, where the nurses learning processes are prioritized, was foundational prerequisites for successful implementation.
Originality/value
This paper illustrates that implementing transition programs in contemporary hospital care context is a valuable but complex process that involves conflicting priorities. A program that is well integrated in the organization, in which responsibilities between different levels and roles in the hospital organization, aims and expectations on the program are clarified, is important to achieve the intentions of effective transition to practice. Joint actions need to be taken by healthcare policymakers, hospitals and ward managers, and educational institutions to support the implementation of transition programs as a long-term strategy for nurses entering hospital care.
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Grégoire Croidieu and Walter W. Powell
This paper seeks to understand how a new elite, known as the cork aristocracy, emerged in the Bordeaux wine field, France, between 1850 and 1929 as wine merchants replaced…
Abstract
This paper seeks to understand how a new elite, known as the cork aristocracy, emerged in the Bordeaux wine field, France, between 1850 and 1929 as wine merchants replaced aristocrats. Classic class and status perspectives, and their distinctive social closure dynamics, are mobilized to illuminate the individual and organizational transformations that affected elite wineries grouped in an emerging classification of the Bordeaux best wines. We build on a wealth of archives and historical ethnography techniques to surface complex status and organizational dynamics that reveal how financiers and industrialists intermediated this transition and how organizations are deeply interwoven into social change.
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Gabriele D’Alauro, Alberto Quagli and Mario Nicoliello
This paper aims to analyze the direct and indirect effects of investor protection on forced CEO turnover.
Abstract
Purpose
This paper aims to analyze the direct and indirect effects of investor protection on forced CEO turnover.
Design/methodology/approach
The authors investigate 5,175 firm-year observations from 16 European countries over 2012–2018, collect data on four national investor protection indicators, identify 196 forced CEO turnovers and use multiple logistic regression models.
Findings
The results show that a reduction in the degree of investor protection significantly increases the probability of a forced change of the company’s CEO. Furthermore, when the degree of investor protection increases, directors are attributed a lower degree of responsibility in the event of a decline in earnings performance. Therefore, the relation between a decrease in profitability and a forced change of CEO is reduced.
Research limitations/implications
The research is focused on countries belonging to the European Economic Area and most of the investor protection indicators are derived from surveys. Concerning policy implications, the findings suggest that regulators should focus on the effective enforcement of investor protection mechanisms.
Social implications
The results confirm that characteristics at the country level have an impact on corporate decisions, highlighting the importance of increasing the degree of investor protection as a means of mitigating agency conflicts and improving stewardship.
Originality/value
To the best of the authors’ knowledge, this study explores a relatively underinvestigated topic as it uses investor protection indicators to jointly evaluate both direct and indirect effects on forced changes of CEO through cross-national research.
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May Ling Thio and Linawati Sidarto
Looking through an autoethnographical lens, the authors analyse the reclaiming of the heritage name of Indonesian Peranakan Chinese in the Netherlands with regard to their sense…
Abstract
Purpose
Looking through an autoethnographical lens, the authors analyse the reclaiming of the heritage name of Indonesian Peranakan Chinese in the Netherlands with regard to their sense of belonging and (translocational) positionality. The discussion is situated in the realm of (post)colonial ties between the country of birth and their current country of residence, against the backdrop of assimilationist policies of President Soeharto’s “New Order” after the regime change following the September 30, 1965, coup attempt (G30S). The authors’ own reflections were studied in combination with interviews, both formal and informal, and desk research to compose a narrative of active memories and stories told. How was the state-imposed name change experienced? Why did they choose to reclaim their Chinese name when applying for Dutch citizenship rendered that opportunity? Where can the affective bonds be found?
Design/methodology/approach
The authors’ own reflections were studied in combination with interviews, both formal and informal, and desk research to compose a narrative of active memories and stories told. How was the state-imposed name change experienced? Why did they choose to reclaim their Chinese name when applying for Dutch citizenship rendered that opportunity? Where do the affective bonds lie?
Findings
The reclaiming of the heritage name has a different resonance in the sense of belonging for different generational cohorts. In the specific post-colonial Dutch context - for the generation of our interviewees and of our parents - it represents an active re-positioning of one’s self as having Chinese ancestry (the name I was born with), not because they wanted to renounce their Indonesian connection but because they were forced to make a choice. For us, the authors, it was more a matter of: because we were raised with this name.
Originality/value
This article is a response to the appeal to expand the scarce literature published on the Peranakan Chinese group in the Netherlands (e.g. Tjiook–Liem, 2017; Van der Meer and Eickhoff, 2017; Ang, 2005; Li, 1999) who live in a fascinating (post)colonial positionality comprising of Chinese ancestry, Indonesian background and the Dutch (new) home country. Studies on this group barely mention the consequences of name change for their belonging (Healy, 2020) and positionality (Anthias, 2012).
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This paper explores the information needs and behaviors of undergraduate engineers.
Abstract
Purpose
This paper explores the information needs and behaviors of undergraduate engineers.
Design/methodology/approach
The paper reports on a qualitative study employing semi-structured interviews with 18 students.
Findings
The study identified the types of information needs undergraduate engineers encounter while working on problem solving tasks and the strategies they use to resolve these needs. The findings reveal that students often encounter difficulties due to a lack of procedural knowledge rather than conceptual gaps or misunderstandings. Students look for step-by-step solutions to address their information needs and become more efficient problem-solvers. However, most instructors do not provide answers or solutions, leaving students uncertain about their progress and unable to correct their mistakes. Consequently, students seek information from their peers, including step-by-step solutions and access to previous course materials. They use file-sharing and instant messaging platforms like Google Drive and Facebook Messenger as covert means of seeking help, sharing solutions and engaging in coursework-related discussions.
Originality/value
The findings enrich the theory of information needs by delineating between conceptual and procedural information needs. These findings also underscore the significant role that classmates and friends play as sources of information. The study offers implications for conceptual development of information needs, and for instructors to provide solutions and support sharing between peers on official platforms.
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