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The author, both an attorney and CPA, explores the complex and perhaps out‐of‐date Advisors Act Rule 206(4)‐2, the Custody Rule. He explores the rule and the obligations…
The author, both an attorney and CPA, explores the complex and perhaps out‐of‐date Advisors Act Rule 206(4)‐2, the Custody Rule. He explores the rule and the obligations and concerns that arise when an investment advisor is deemed to have custody.
Many articles have been written on the chemistry of phosphate pretreatment processes and the subject has been well documented. The aim of this article is to cover the…
Many articles have been written on the chemistry of phosphate pretreatment processes and the subject has been well documented. The aim of this article is to cover the practical application of phosphate pretreatments prior to wet paint and powder coat finishing.
The purpose of this paper is to explore the paradoxical resistance of parent and private school food vendors to the paternalistic nature of school food policies. It…
The purpose of this paper is to explore the paradoxical resistance of parent and private school food vendors to the paternalistic nature of school food policies. It develops the hypothesis that resistance, on the basis of them being “paternalistic”, is associated with implementers experiencing ethical breaches that contribute to frustration and low acceptability. This may be leading to accusations of paternalism and non-cooperation.
It takes a deontological perspective and uses Upshur’s (2002) public health ethics framework to explore the potential that parents involved in school fundraising and private school food vendors are experiencing ethical breaches associated with implementation of school food and beverage sales policies in the Canadian context.
Upshur’s (2002) harm principle highlighted how some implementers feel a loss of freedom in how they choose to function, which is perceived to be resulting in lost profits. Parents involved in fundraising activities may experience feelings of coercion. Opting out of fundraising may result in their children’s schools having fewer resources. Smaller private vendors are coerced through economic incentives while being bound by what products are available in the marketplace and the associated costs of items that comply with nutrition standards. Discussion around the reciprocity principle revealed implementers feel they are not adequately supported to implement. Transparency has been questioned where stakeholders report their perspectives are often not equally considered in decision making.
This is the first paper to explore the often cited resistance to the paternalistic nature of school food and beverage environment policies as an implementation barrier. Using a deontological ethical perspective offers an original way to discuss school food policies. This work offers potential leverage points at which policy-makers and practitioners may intervene to improve acceptability and contribute to more effective, consistent implementation.
Building on the work of Carroll this article attempts to unravel, explore and explain corporate social responsibility (CSR) as a theoretical construct that has…
Building on the work of Carroll this article attempts to unravel, explore and explain corporate social responsibility (CSR) as a theoretical construct that has implications and consequences for corporate governance in particular, and more generally for the economy, business and society. It aims to extend Carroll's work on definitional constructs by re‐examining some of the theoretical frameworks that underpin, inform and guide CSR.
Carroll identified different levels, or a pyramid, of CSR and these are outlined and the advantages and disadvantages of a pyramid, levels‐based approach discussed. The main contributions of this article lies is in its exploration of corporate social irresponsibility (CSI) as a concept in contrast to CSR. Bowd, Jones and Tench's CSI‐CSR model is described, explained, analysed and used as a conceptual tool to make the theoretical move from a pyramid or level‐based approach to a more dynamic framework of analysis.
The proposition that CSI is better suited to a shareholder business model and CSR sits more comfortably with a stakeholder business model is examined. It is contested that people often wrongly equate CSR with irresponsible corporate actions. The CSI‐CSR model establishes a theoretical framework around which grounded empirical research can be undertaken, applied and on which it can be reported.
This is a new area of research that addresses a gap in the literature and puts forward innovative theoretical models. Discussing the concept of irresponsibility makes for an interesting theoretical move. It questions the idea that corporations and business per se are always or necessarily socially responsible.
In looking at and developing existing theoretical models, concepts and frameworks and exploring their merits, shortcomings and limitations, the article will be of interest and relevance to the business and academic communities. If there is such a thing as CSR then the implication is that there is such a thing as CSI and it is on this issue that this article seeks to promote and stimulate discussion.
The purpose of this paper is to present a qualitative and quantitative comparison and evaluation of an open-source fused deposition modeling (FDM) additive manufacturing…
The purpose of this paper is to present a qualitative and quantitative comparison and evaluation of an open-source fused deposition modeling (FDM) additive manufacturing (AM) system with a proprietary FDM AM system based on the fabrication of a custom benchmarking model.
A custom benchmarking model was fabricated using the two AM systems and evaluated qualitatively and quantitatively. The fabricated models were visually inspected and scanned using a 3D laser scanning system to examine their dimensional accuracy and geometric dimensioning and tolerancing (GD&T) performance with respect to the computer-aided design (CAD) model geometry.
The open-source FDM AM system (CupCake CNC) successfully fabricated most of the features on the benchmark, but the model did suffer from greater thermal warping and surface roughness, and limitations in the fabrication of overhang structures compared to the model fabricated by the proprietary AM system. Overall, the CupCake CNC provides a relatively accurate, low-cost alternative to more expensive proprietary FDM AM systems.
This work is limited in the sample size used for the evaluation.
This work will provide the public and research AM communities with an improved understanding of the performance and capabilities of an open-source AM system. It may also lead to increased use of open-source systems as research testbeds for the continued improvement of current AM processes, and the development of new AM system designs and processes.
This study is one of the first comparative evaluations of an open-source AM with a proprietary AM system.
Purpose – By exploring what Corporate Social Responsibility (CSR) is not, its opposite termed Corporate Social Irresponsibility (CSI), we raise understanding and focus…
Purpose – By exploring what Corporate Social Responsibility (CSR) is not, its opposite termed Corporate Social Irresponsibility (CSI), we raise understanding and focus awareness on the material differences and associated arguments for and against.
Approach – Background, context, and theory introduce the concept of a continuum between CSI and CSR, which is illustrated in a progression of graphic figures.
Findings – Focus on the affirmation of CSR has distracted attention and resources from a more addressable concern: identification and denunciation of antisocial business behavior. Focusing instead on the opposite, defined here as CSI, avoids much of the ambiguity of CSR and presents a clarifying continuum between the two.
Originality – Using engaging logic, uncommon connections are made between such erstwhile polar-opposites as Friedman and Carroll to reveal broad agreement that CSI is destructive and can be universally opposed.
Implications – While promotion of CSR remains contentious, a broader range of business and thought leaders can find common ground by focusing on the CSI side of the continuum and uniting against it. Practitioners, academicians, and activists alike can agree that social benefits are greater from focusing on reduction of CSI rather than on promotion of CSR.
States the steps of due process that employers must adhere to when the discipline system is invoked. Discusses the idea of “just cause” and covers Carroll R. Daughty’s codification of seven “tests applicable for learning whether employee had just and proper cause for disciplining an employee”. Distinguishes between the progressive discipline system and the affirmative discipline system covering equality of treatment in particular. Concludes that a bad or misunderstood system is worse than no system at all and urges companies to make sure the policy they meets their requirements.
Considering a macro view of business and higher education interactions, this chapter explores key facets for business interest in other organizations (e.g., other…
Considering a macro view of business and higher education interactions, this chapter explores key facets for business interest in other organizations (e.g., other businesses and their social agendas, nonprofits, and higher education) and a trend toward the creation of signature programs, which allow most companies to focus efforts by highlighting Carroll's (1991) Pyramid of Corporate Social Responsibility and Jacoby's (1973) Three Models of Behavior of the Business Enterprise. This chapter also addresses ethical opportunities and problems.
Why and in what direction do organizations change?1 Early responses to these questions generally fell into two camps. Adaptationist scholars proposed theories based on the…
Why and in what direction do organizations change?1 Early responses to these questions generally fell into two camps. Adaptationist scholars proposed theories based on the assumption that organizations have wide latitude to change their structure, strategy, and scope. In the adaptationist view, organizations are able to change in the direction dictated by their environment or by the choices of organizational decision makers, whether in the pursuit of rational action (e.g., Lawrence & Lorsch, 1967; Williamson, 1985) or blind action (Weick, 1979). In its extreme form, the adaptationist view implied that firms can and do adapt nearly frictionlessly, suggesting that if there is a performance penalty associated with inappropriate organization, misaligned firms will change so as to reduce or eliminate this misalignment. Alternatively, selection-based theories, notably structural inertia theory within organizational ecology, contended that inertial forces tend to stymie attempts at organizational change (Hannan & Freeman, 1984). In its extreme form, the selectionist view implied that firms can rarely change successfully; instead, if there is a performance penalty associated with misalignment, misaligned firms will be “selected out” of the population.