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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This article has been withdrawn as it was published elsewhere and accidentally duplicated.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.

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.

Background: Many audits in primary care can be criticized because of the absence of verifiable data to measure outcomes, and the lack of a non‐participating group against which to compare results. Objective: Using Prescribing Analyses and Cost (PACT) data to quantify the effect of an audit in 15 practices. We sought to quantify the effect of the audit of benzodiazepine prescribing in a district by measuring the detailed changes in prescribing in participating practices before, during and after audit, and by comparing the volume of prescribing of these drugs in participating and neighbouring non‐participating practices. Methods: At the start of the audit, 291 993 patients in the Sefton district of North West England were registered with 55 general practices. Fifteen practices, caring for 87 902 patients, took part in an audit of benzodiazepine prescribing. We analysed routinely‐collected prescribing data to assess trends in benzodiazepine prescribing for those practices which took part in the audit and the remaining (non‐participatory) practices in the district. Main measures: The number of defined daily doses of benzodiazepine prescribed by those general practitioners auditing their prescribing of these drugs during the audit. The volume of benzodiazepines prescribed by all general practitioners in Sefton during the quarter immediately before and the quarter immediately after the audit. Results: There was a significant reduction in the number of defined daily doses dispensed for temazepam, nitrazepam, and lorazepam during the audit. There was a significantly greater reduction in the number of items prescribed by those doctors who took part in the audit than their colleagues who did not. Conclusions: An audit of benzodiazepine prescribing achieved a significant reduction in the volume of these drugs dispensed. An analysis of routinely‐collected data can usefully measure the result of an audit of prescribing.

The Comrades Marathon is a world‐renowned ultra marathon that takes place yearly between the cities of Pietermaritzburg and Durban in KwaZulu‐Natal, South Africa. It attracts athletes from around the world, and boasts a participation of more than 14,000. The purpose of this article is to determine the impact that this marathon has on the provincial economy – a manufacturing‐based economy.

Spending data of participants and their accompanying spectators were compiled by means of surveys and participants were split into categories based on their origin. The provincial Social Accounting Matrix is used to quantify the impact of this spending stimulus on production, income and job creation within the province.

The results show that Comrades Marathon contributes significantly to the provincial economy and that more than 600 jobs are dependent on the event.

It has a larger impact on the local economy than many similar sport events and this is attributed to the specialised nature of the event as well as its status as an ultra‐marathon.

This research is one of few on ultra‐marathons and the focus is on participants’ spending behaviour during the event.