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Article
Publication date: 1 March 1999

K.H. Spencer Pickett

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the…

40016

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Details

Management Decision, vol. 37 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 June 1998

K.H. Spencer Pickett

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the…

38392

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Details

Managerial Auditing Journal, vol. 13 no. 4/5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 12 April 2018

Virginia Minogue and Bill Wells

Research suggests that 85 per cent of health research is avoidably wasted. The research and development management community has an important role in the research process and can…

Abstract

Purpose

Research suggests that 85 per cent of health research is avoidably wasted. The research and development management community has an important role in the research process and can contribute to improving the quality and value of research. Al-Shahi Salman et al. (2014) identified ways in which the community can contribute towards the reduction of research waste by increasing the efficiency of recruitment and retention of research participants, data management and data sharing in studies, and promoting the integration of research into practice. The paper aims to discuss these issues.

Design/methodology/approach

A project undertaken between May 2016 and May 2017 explored the perspective, and contribution, towards reducing research waste amongst the research and development management community. The study identified those categories of research waste the community felt were the most important and of the most value to address. It also examined spheres of influence and barriers to addressing research waste.

Findings

The most important and highest value categories of research waste to address were: implementation of research in practice, prioritisation of research, and design, conduct and analysis of research. The research and development management community’s level of influence in those areas was low. The categories where the community felt they had most influence, with the exception of design, conduct and analysis of research, were generally those they thought were less important and valuable, i.e. research taking place to time and target, public and patient involvement, and administration.

Originality/value

Waste in research is a significant area of waste in health care expenditure. This study has provided a better understanding of research waste for the research management community. The research and development management community can take a leadership role in formulating an action plan and identifying measures of success in reducing waste in research.

Details

International Journal of Health Governance, vol. 23 no. 2
Type: Research Article
ISSN: 2059-4631

Keywords

Article
Publication date: 14 June 2013

Ed Mitchell

This article aims to identify the different approaches to integrated care taken by separate proposed care services legislation for England and Wales with a view to informing…

206

Abstract

Purpose

This article aims to identify the different approaches to integrated care taken by separate proposed care services legislation for England and Wales with a view to informing debate on the legislation.

Design/methodology/approach

This is a comparative analysis of the proposed legislation.

Findings

While there is much common ground between the two pieces of legislation, in other respects the approach taken to integrated care legislation differs across England and Wales.

Originality/value

This is the first published analysis of the different approaches to integrated care legislation reform proposed for England and Wales.

Details

Journal of Integrated Care, vol. 21 no. 3
Type: Research Article
ISSN: 1476-9018

Keywords

Article
Publication date: 19 September 2019

Harjeet S. Bhabra, Ashrafee Tanvir Hossain and Vidyoot Roy Karmakar

The purpose of this paper is to examine existing literature, including both academic and practitioner publications, related to Canadian SOX (or C-SOX as it is popularly known)…

Abstract

Purpose

The purpose of this paper is to examine existing literature, including both academic and practitioner publications, related to Canadian SOX (or C-SOX as it is popularly known). The study discusses the origins of the Act, the underlying motivations for enacting this legislation in Canada and its impact on corporate decisions since its inception in 2003.

Design/methodology/approach

The principal focus of this literature review is on C-SOX, its inception, reception, compliance and impact in Canada, both from business’ and investors’ critical perspectives. The authors have followed a two-step process to gather all the articles. First, the authors used a keyword search at Google Scholar and ProQuest (e.g. C-SOX, Canadian SOX, Bill 198, etc.) to gather all the articles. Second, the authors retained articles and abstracts that primarily dealt with the background framework and impact of the legislation. It is to be noted that C-SOX was mainly a reactionary legislation following the adoption of US-SOX in 2002. Any discussion of C-SOX is, therefore, incomplete without referencing the literature related to US-SOX.

Findings

In this review paper the evolution of C-SOX over time in Canada, as well as studies on its impacts and criticisms have been summarized. Based on the extensive research that followed the enactment of US-SOX, the authors also provide suggested research directions related to C-SOX in the future.

Research limitations/implications

C-SOX has been relatively underexplored and therefore, not much academic work is available presently. This study highlights this gap in the literature with the hope that researchers will devote their energy to understanding the broader ramifications of major legislations such as C-SOX which will potentially also inform future public policy choices.

Practical implications

This research will help both businesses and investors to understand each other’s perspectives and concerns regarding C-SOX. This paper will also be helpful to policy makers to identify potential areas of improvement in this and future legislative decisions in the future.

Originality/value

Using a qualitative approach this study combines the development of C-SOX as a legislation in Canada, its overall effectivity/drawbacks and explores the areas it impacts, both positively and negatively, along with criticisms and appreciations.

Details

Managerial Finance, vol. 46 no. 2
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 1 March 1997

Roger K. Doost

While evaluation of the workforce in any setting is not a straightforward and easy proposition, it is even more difficult with regard to university faculty because of a number of…

585

Abstract

While evaluation of the workforce in any setting is not a straightforward and easy proposition, it is even more difficult with regard to university faculty because of a number of intangibles and hard‐to‐quantify factors. The call for such accountability has been heard even more loudly in recent years as journalists have instigated and politicians have joined the bandwagon in demanding more or better accountability for professors. Elaborates on the recent experience at Clemson University.

Details

Managerial Auditing Journal, vol. 12 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 January 1990

George T. Duncan and Allen R. Solem

This simulation consists of a series of exercises in which participants select moves that minimize their penalties in a delivery system (TARTAN) game. It emphasizes multiple‐actor…

Abstract

This simulation consists of a series of exercises in which participants select moves that minimize their penalties in a delivery system (TARTAN) game. It emphasizes multiple‐actor decision making, which shows how negotiation can lead to cooperative solutions with material benefit. It makes use of calculus, and optimization techniques of dynamic programming. In addition, it gives participants practice both with and without a mediator.

Details

International Journal of Conflict Management, vol. 1 no. 1
Type: Research Article
ISSN: 1044-4068

Article
Publication date: 1 February 1979

Britain's first “instant” factory to feature the use of GRC precast panels has been erected in Lancashire. Called a Stockshell, it is claimed to demonstrate that system building…

Abstract

Britain's first “instant” factory to feature the use of GRC precast panels has been erected in Lancashire. Called a Stockshell, it is claimed to demonstrate that system building need not sacrifice high thermal insulation values for its traditional appeal of low‐cost and speed of construction. The savings in heat, outlay, and erection time have been achieved by the use of lightweight Thermacast panels which have a thermal insulation value equivalent to two eleven‐inch cavity walls.

Details

Industrial Management, vol. 79 no. 2
Type: Research Article
ISSN: 0007-6929

Article
Publication date: 1 March 1964

On 24th January this year the new and long‐promised legislation for public libraries in England and Wales made its bow in the shape of the Public Libraries and Museums Bill. Its…

Abstract

On 24th January this year the new and long‐promised legislation for public libraries in England and Wales made its bow in the shape of the Public Libraries and Museums Bill. Its first reading took place in the House of Commons on that day, and the unopposed second reading was on 5th February. As we write, future timing is uncertain, and it may be that by the time our readers are perusing these pages that the Bill will hare been passed in all its stages. The 23 clauses of the Bill occupy only 12½ pages. Briefly, the Bill will place the development of the public library service under the superintendence of the Minister of Education, and will set up two advisory councils as well as regional councils for interlibrary co‐operation. Non‐county boroughs and urban districts of less than 40,000 population which are existing library authorities will have to apply to the Minister for approval to continue as such. Clause 7 states that every library authority has a duty to provide a comprehensive and efficient library service, while the succeeding clause provides that, apart from certain exceptions, no charges shall be made by public library authorities. The Bill places considerable powers upon the Minister. Like most Bills, there is much in it which is open to interpretation. Does, for instance, clause 8, subsection (1) mean that those library authorities which are at present charging for the issue of gramophone records will have to cease doing so? This would seem to be the case, and we hope it is the case. On the other hand, which precise facilities are meant in subsection (4) of the same clause? Librarians will be disappointed that there is no reference to the need for library authorities to appoint separate library committees, nor is there a duty placed upon them to appoint suitably qualified persons as chief librarians. The Minister is given the power of inspection, and few library authorities or librarians will fear this. On the other hand no state financial assistance to library authorities is mentioned. In the 1930s and 19405 many wanted state aid but feared the consequential inspection. Now we have got the inspection without the money! When the Bill appeared, The Library World asked several librarians for their brief first impressions and in the following symposium will be found the views of a city librarian, a county librarian, two London librarians, a Welsh librarian, the librarian of a smaller town, and a member of the younger generation whose professional future may well be shaped by this new legislation.

Details

New Library World, vol. 65 no. 9
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 February 1997

Dave Birch and Ian Shaw

Subscriptions and bills are inappropriate and inefficient means of charging for interactive services. We need to move to a software‐on‐demand, payment‐on‐demand model if online…

Abstract

Subscriptions and bills are inappropriate and inefficient means of charging for interactive services. We need to move to a software‐on‐demand, payment‐on‐demand model if online services are to expand into the mass market.

Details

Online and CD-Rom Review, vol. 21 no. 2
Type: Research Article
ISSN: 1353-2642

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