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We examined the role gender plays in managerial stereotypes and changes that have occurred in the US for executive women in the workforce. We also investigated factors and personality traits that affect advancement into upper management for all executives and those that affect women in particular. Despite increased organisational sensitivity, public policies, and equal rights legislation, women continue to be underrepresented in corporate America. Pay increases and promotions for females have not kept pace with those for men. Study results also indicate that managerial womenwho juggle jobs and family life benefit from these multiple roles, but women who put off marriage and family to build top‐level careers suffer in later years from greatly reduced chances of finding spouses and having children. Further adaptation of organisational culture in the new economy, weakening of the glass ceiling phenomenon, and family friendly work policies may alleviate some of the difficulties experienced by women who want it all.

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/02610150310787351. When citing the article, please cite: Dean Elmuti, Judith Lehman, Brandon Harmon, Xiaoyan Lu, Andrea Pape, Ren Zhang, Terad Zimmerle, (2003), “Inequality between genders in the executive suite in corporate America: moral and ethical issues”, Equal Opportunities International, Vol. 22 Iss: 2, pp. 40 - 58.

Who works, how much one works, and what one earns are the cornerstones of labor economics. However, determining the answers to these questions can be tricky because many factors are involved in estimating labor supply, explaining the implications of labor demand, and determining the resulting earnings. This volume contains 13 chapters on these components of the labor market. Five deal directly with labor supply; four deal with labor demand, most notably the effect of cyclical demand fluctuations; and the remaining four deal with compensation, particularly wages, wage distributions, and fringe benefits.

Early models of the functional distribution of income assume constant labor productivity among all individuals. Not until human capital theory developed did scholars take into account how productivity varied across workers. According to early human capital models, this variation came about because each individual invested differently in education and training. Those acquiring greater amounts of schooling and on-the-job training earned more. However, these models neglected why one person would get training while another would not. One explanation is individual heterogeneity. Some individuals are smarter, some seek risk, some have time preferences for the future over the present, some simply are lucky by being in the right place at the right time, and some are motivated by the pay incentives of the jobs they are in. This volume contains 10 chapters, each dealing with an aspect of earnings. Of these, the first three deal directly with earnings distribution, the next four with job design and remuneration, the next two with discrimination, and the final chapter with wage rigidities in the labor market.

In the binary sex-segregated space of professional sports, sex-gender diversity is met with suspicion, derision and exclusion. In the United States, along with widespread anti-trans policies at various societal levels, legislations and regulations are being pushed to limit or eliminate transgender athletes from competing in all levels of sports. However, little scholarship has considered the implications of the presence of nonbinary athletes, those who identify outside the spectrum of man and woman, beyond the conversation of a ‘third gender’ category in sport. In this chapter, I seek to examine how nonbinary athletes embody disobedience by challenging the binary categorization of sex-gender within professional sports. I explore the racialized embodiment of sex and gender in professional women's sports, specifically WNBA player Layshia Clarendon. I explore how disobedience is employed to incite resistance against the narrow sex-gender categories that are forced upon athletes. Finally, I argue that embodied disobedience provides a key pathway for nonbinary athletes to undermine the regulatory nature of sex-gender categorization in sport. Particularly, nonbinary athletes may seek medical and social forms of gender affirmation, while simultaneously embodying disobedience by continuing to actively participate in professional sports categories in which they may not neatly fit.

Bottled water consumption continues to break records worldwide and its environmental impact is often underestimated by the consumer. Many factors affect individuals’ choices to consume tap water and bottled water including perceived health risks and water quality. The University of South Florida (USF) has joined a nationwide initiative to become carbon-neutral, and reducing bottled water consumption was a chosen strategy. The purpose of this study was to assess the risk perceptions and drinking water choices of the USF-Tampa campus community.

A sample of 561 students, faculty and staff members responded to an online survey. The survey contained questions about the use of bottled water and tap water, reusable water bottles, risk perceptions and demographics.

The results revealed that certain groups – undergraduate students and ethnic/racial minorities (e.g. black/African American, Hispanic/Latino) – drank significantly more bottled water. Among political ideologies, Liberals drank the least bottled water. Females and minorities had significantly greater risk perceptions of the tap water on campus. Important perceived benefits were tap water being less expensive and better for the environment than bottled water. Important perceived barriers were poor tasting tap water and the desire for filtered water.

The findings suggest the need for public health campaigns to increase awareness of health, environmental and financial consequences of bottled water consumption. Such campaigns should aim to discourage bottled water and any potential increased sugar-sweetened beverage consumption while promoting tap water consumption.

InTEXT Systems delivers software products and technologies for content‐based routing, retrieval, development and presentation for mission‐critical workgroup, Internet and World Wide Web applications. The organisation is backed by over 12 years of focused research and development in the areas of intelligent analysis, routing and retrieval. The tools described in this article are already in use by companies such as American Express, Wollongong, Pacific Bell, State of California and Uniplex software. A complete object‐oriented toolset covering all areas of online text management brings significant benefits to developers, through greatly reduced programming effort, and to end‐users, with intelligent interfaces helping them to cut through the information overload.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

This paper examines the relationship between women on boards and board monitoring tasks depending on group categories identified in the Kanter's theory.

Using a sample of the largest listed companies in Spain, Italy and France during the period 2007–2017, this study tests the effect of women's presence based on the following board categories: (1) skewed boards with a percentage of women that is less than 20%; (2) tilted boards with a percentage of women that ranges from 20% to 33%; (3) tilted boards with a percentage of women that is more than 33%; and (4) balanced boards with an equal or quasi-equal gender distribution. The authors use the case of the gender board quota regulation in different European Union countries.

The results suggest that tilted boards engage in stronger firm monitoring and that the effect of women on board monitoring tasks is positive and statistically significant when the percentage of female directors reaches the threshold of 33%.

The outcomes of this study help policymakers identify the minimum threshold that quota regulations should mandate in order for boards to be effective.

This paper moves forward the ongoing debate about the effect of women on corporate boards, shifting the focus from the ratio or presence of female directors to the size of the group they form within the board. To the best of authors’ knowledge, this is the first study to test Kanter's theory by investigating the relationship between women on boards and board monitoring.

For many years, one of the central ambitions of shifting Danish governments has been to maintain the position as an e-government frontrunner. The overall dream of administrators has been and remains to produce personalised social services efficiently. Shifting Danish governments have followed a centralised, party-neutral and consensual path to digitalisation. The efforts have been based on a centralised civil registration number system (CPR) established in 1968. However, the quest for efficient, personalised services has also stimulated debate in Denmark as to whether the state is obtaining too much personalised information and risks violating the privacy of its own citizens. Digitalisation efforts, especially the out-of-office efforts, cannot be pushed without public legitimacy attached to the process. Furthermore, Danish legislation must be changed substantially to pave the way for the increased use of advanced digital tools. Algorithmic tools cannot be trusted to solve all tasks. These dilemmas illustrate that the days of high political consensus in the Danish digitalisation efforts may very well be over. Other countries can learn four overall lessons from the Danish experiences: (1) although a high level of digitalisation can be reached using a top-down, nonpartisan approach, digitalisation will always be political, (2) experimentation and the failures attached to digitalisation can come at a very high cost, (3) effort will benefit greatly from citizen trust, especially in out-of-office efforts and (4) the public legitimacy of digitalisation must be based on strong mechanisms of social and political accountability.