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This study investigates the relationship between companies with military directors and audit fees in Indonesia.

Using upper echelon and audit pricing theories, the authors examine military directors' roles in the demand for and supply of auditing services. The authors use Indonesia as their research setting as their military forces have a long history of involvement in business. The study sample includes 898 firm-year observations on the Indonesia Stock Exchange during 2014–2018.

The authors find a negative relationship between military connections and audit fees. This is consistent with auditors assessing lower audit risk and charging lower audit fees to companies that have leaders with military experience. The study findings are strongest where there is military experience on the board of directors and where the military experience is from the Army.

This study extends the literature on the benefits of military experience in company leadership, especially in the context of auditing research. The study findings also have implications for the selection of board candidates and auditor risk assessments.

This chapter describes the business goals, purpose, and strategy of public defense and military services. It reinforces defense and military organizations’ fundamental bureaucratic administrative culture (Tier 1). The authors describe the influence that political appointees as leaders may play in shaping public sector cultures. The bureaucratic culture of diplomacy is deconstructed, and each of the five layers is described in detail. Additionally, the authors explain why focusing on the beliefs layer is the dominant layer and the essential starting point for analysis in military cultures. The public service culture (Tier 2) is a mediating and grounding culture for the military. It is firmly grounded in the foundational values of the state. The chapter outlines the landscape of external influencing cultures (Tier 3) in the defense and military landscape. Finally, the potential value and challenges of developing internal knowledge, learning, and collaboration (KLC) cultures are explored.

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent this type of fraud.

This paper collects statistics on the current state of health care frauds committed against seniors, and examines related cases and laws.

The authors find this type of fraud is highly prevalent and expected to increase. Current laws preventing this fraud from occurring are multifold and complex. While prevention strategies through law enforcement have been somewhat successful, a reduction in resources may put seniors at an increased risk in the years to come.

Without additional prevention strategies, the problem will likely escalate with a growing population of older adults. This study encourages further research into effective prevention strategies and methods to fight health-care fraud against seniors.

Health-care fraud and its associated costs pose a significant threat to the society and economy of the USA. Reducing this fraud will not only reduce the costs to the US economy but also improve the physical and mental well-being of senior victims, reduce their mortality and hospitalization rates and improve the public trust placed to health-care providers.

This study highlights how health-care fraud is committed against seniors. With the projected trend of an aging US population, educating stakeholders, increasing awareness and applying tools to protect seniors will be important to reduce the absolute scope of this problem in the future.

The paper aims to examine literature on the issues of the pilot shortage in the United States Air Force and the demographic diversity dilemma within the United States Air Force pilot community and how it relates to the National Defense Strategy. In addition, there is an examination of current initiatives designed to combat these issues.

The paper opted for an exploratory review of 90 sources from 2012 to 2023 to examine the pilot shortage and pilot diversity issues within the United States Air Force. Three theories, the theory of generative interactions, the theory of cognitive diversity and the identity theory, were examined in relation to the barriers to the pilot diversity issue.

The paper provides emergent insights from the literature into the growing pilot shortage and diversity disparity found within the United States Air Force pilot community. These issues were associated with many barriers, including geographic disparity, socioeconomic status, culture, education, mentorship and life balance.

The current initiatives examined are new and, as such, warrant future research. In particular, what are the long-term projections for the youth flight programs? An examination of the effectiveness of improving the pilot shortage and pilot diversity within the Air Force should be further scrutinized in the coming years as new cadets enter pilot training after accession.

This paper highlights a need to further study the effectiveness of youth flight programs and other United States Air Force initiatives in improving pilot numbers and diversity.

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

This study aims to empirically analyze the significance of various knowledge management (KM) elements to the environment in a military organization and establish the efficacy of performance indicators of civil organizations for a military organization.

The research methodology includes the development of a research model based on a comprehensive literature review. A sample of 454 Indian Air Force Veterans was obtained and structural equation modeling (SEM) analysis using statistical package for the social sciences (SPSS) analysis of moment structures (AMOS) was conducted to test the hypotheses. The study first employed exploratory factor analysis (EFA) for redefining the theoretical constructs and then confirmatory factor analysis (CFA) to test the hypotheses.

The study empirically establishes the significance of various KM elements on the knowledge environment that creates, stores, transfers and applies knowledge to achieve military objectives. Findings indicate the complexity of KM in a military setup while applying the performance measures used in the civil organization.

The study expects to expand the scope of the KM literature to the militaries of developing countries and provide a methodology to the leaders and practitioners in the military organizations, and to study the available KM practices, models and tools in the civil world.

To the best of the authors’ knowledge, the present research is one of the first to generate empirical insights into a knowledge environment in military organizations and test its relation with parameters used in civil organizations. The paper would significantly contribute to the underexplored area of KM in military organizations and infuse a theoretical rigor into the KM literature.

Many veterans struggle with the civilian world and the loss of identity associated with leaving the service. This research investigates the Building Heroes Charity's role in assisting service leavers transitioning to civil employment, in the United Kingdom (UK) and what can be learnt from the training and support.

An exploratory case study design was chosen to investigate the transition from military to civilian employment. The case study consisted of 12 in-depth interviews consisting of nine veterans, who had attended the Building Heroes courses and three course tutors.

The Building Heroes Charity does have an important role to fulfill in the transition of military personnel from the service to civilian work. There are positive outcomes that complement the work done by the Career Transition Partnership (CTP), but there still needs to be recognition that the needs of veterans do differ by age, transferability of competencies and the financial resources available.

The limitations of this research are the sample size is small and the majority of the veterans are from the Army. This is mostly because the Army is the largest of the services.

Though there is limited research into the employment of veterans, there is evidence to demonstrate that veterans are more likely to suffer from depression and potential homelessness than nonservice personnel. This research is unique in investigating the role of a charity whose main purpose is to improve the employability of veterans by reducing the competency skills gap between the military and construction industry.