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1 – 10 of 64Patrick Kelly and Carol A. Hartley
The purpose of this paper is to examine notable instances of fraud that have occurred in Southeastern Connecticut and surrounding areas since the development of two large casinos…
Abstract
Purpose
The purpose of this paper is to examine notable instances of fraud that have occurred in Southeastern Connecticut and surrounding areas since the development of two large casinos in that region.
Design/methodology/approach
Fraud case histories and prosecutions in which the gambling actions of individuals provided the incentive or pressure for the fraud to occur are examined.
Findings
A number of employees who work in business and government have stolen significant sums of money to support gambling activities. The cases are linked to the growth of casino gambling and an accompanying increase in pathological and problem gambling; which research indicates doubles within 50 miles of a casino. Consistent with prior research, most of the thefts were not discovered by auditors or management in a timely manner.
Research limitations/implications
This paper examines the impact of fraud due to casino gambling in one region, further research will examine other regions. One limitation in the research process is the reluctance of businesses to report instances of fraud, thus resulting in an underreporting of the extent of the problem.
Practical implications
The paper recommends actions to be taken by managers in casino areas that can prevent employees from committing such fraud. These actions include the establishment of internal audit procedures, use of an external auditor for specific internal control tasks, upper management review of certain key business documents, increased accountability for organizational check registers, improved control for incoming cash receipts, and fraud awareness training.
Originality/value
Managers in casino regions that become aware of the risks and employ the recommended measures may prevent and minimize business fraud.
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Christine Earley, Carol Hartley and Patrick Kelly
Casino gambling in the United States has increased significantly in the last 30 years, going from just 2 states (Nevada and New Jersey) in 1988 to 41 states with over 980 casinos…
Abstract
Casino gambling in the United States has increased significantly in the last 30 years, going from just 2 states (Nevada and New Jersey) in 1988 to 41 states with over 980 casinos. This rapid growth of casino gambling has resulted in additional social costs, including workplace embezzlements committed by problem gamblers. Embezzlements contribute to greater fraud risk for organizations in casino regions and are expected to rise as casinos multiply and increasingly cater to convenience gamblers. The purpose of this chapter is to highlight the proximity of casinos as a fraud risk factor for embezzlement. The authors recommend that internal and external auditors for companies located in casino areas assess this fraud risk and where appropriate, perform audit procedures to address this risk. There is also an opportunity for external auditors to assist those companies located in casino regions (that may lack internal auditors) in establishing fraud prevention programs.
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Thomas Nally, Jane L. Ireland, Kimberley McNeill, Philip Birch and Carol A. Ireland
The purpose of this paper is to explore non-violent pornography within secure hospital settings.
Abstract
Purpose
The purpose of this paper is to explore non-violent pornography within secure hospital settings.
Design/methodology/approach
It includes a systematic review (n = 40 papers), followed by a qualitative study comprising semi-structured interviews (n = 24, 6 patients and 18 staff) and staff focus groups (n = 22 staff).
Findings
The systematic review identified six themes, as follows: pornography is inconsistently defined, pornography exposure can increase general aggression, pornography exposure may increase the risk for sexual aggression, pornography exposure can increase aggression supportive beliefs, pornography exposure impacts negatively on those with a violent predisposition and pornography is educational for men not identifying as heterosexual. The semi-structured interviews and focus groups revealed four themes as follows: staff members hold diverse beliefs about pornographic material, pornography is difficult to obtain and use for patients who do not identify as heterosexual, pornography is used for specific functions, and frequent exposure to pornography can have negative effects for staff members.
Practical implications
Trying to obtain consensus on the impacts of pornography on forensic patients is not possible; material access decisions should be on a case-by-case basis. Policy decisions should be based on fully represented views, including the LGBTI community. The impacts on staff of their occupational exposure to such material should be recognised and support provided. Clinical decision-making in this area should consider not only if access should be allowed but also how it can be managed safely, if at all. This includes for all those who could be exposed to such material, inadvertently or otherwise.
Originality/value
It addresses the under-researched area of patient access to pornography, capturing a poorly considered sample, namely, high secure psychiatric.
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The purpose of this paper is to explore the role of fathers in the management of sleeping problems in children with autism and their perspectives of the impact of these…
Abstract
Purpose
The purpose of this paper is to explore the role of fathers in the management of sleeping problems in children with autism and their perspectives of the impact of these difficulties on family life.
Design/methodology/approach
Semi-structured interviews with 25 UK-based fathers of children with autism were undertaken.
Findings
Two-thirds of fathers reported that their children experienced severe sleeping problems in the areas of bed-time resistance, sleep onset and night-time waking. Fathers were significantly involved in the management of these difficulties and reported a range of associated deleterious impacts on the family, including significant negative effects on paternal and maternal health, father’s employment, couple relationship and sibling experiences.
Research limitations/implications
The interview sample cannot be said to be representative of all fathers of children with autism since the backgrounds of those taking part were relatively homogeneous in respect of ethnicity, marital status and level of education.
Practical implications
Improvements in effective, family-centred provision are urgently needed which employ a co-parenting, gender-differentiated methodology.
Social implications
Given the severity and frequency of difficulties, sleeping problems in children with autism should be viewed as a significant public health concern.
Originality/value
This is one of the first studies, qualitative or quantitative, to explore the role and perspectives of fathers of children with autism in the important area of sleep management.
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Eva Cools, Carol Evans and James A. Redmond
The purpose of this paper is to introduce this special issue, which contains selected papers from the 13th Annual European Learning Styles Information Network (ELSIN) conference…
Abstract
Purpose
The purpose of this paper is to introduce this special issue, which contains selected papers from the 13th Annual European Learning Styles Information Network (ELSIN) conference held in Ghent, Belgium in June 2008. One of the key aims of ELSIN is to promote understanding of individual learning and cognitive differences through the dissemination of international multidisciplinary research about learning and cognitive styles and strategies of learning and thinking.
Design/methodology/approach
Three papers within this special issue consider how style differences can inform the development of e‐learning opportunities to enhance the learning of all (Vigentini; Kyprianidou, Demetriadis, Pombortsis and Karatasios; Zhu, Valcke and Schellens). The influence of culture on learning is also raised in the paper of Zhu et al. and those of Sulimma and Eaves which both focus more directly on cultural influences on style, learning and teaching.
Findings
A number of key themes permeate the studies included in this special edition such as: the nature of styles; the intrinsic difficulty of isolating style variables from other variables impacting on performance; inherent difficulties in choosing the most appropriate style measures; the potential of e‐learning to attend to individual learning differences; the role of culture in informing attitudes and access to learning; the development of constructivist learning environments to support learning through an understanding of individual differences and most importantly how one can apply such insights about individual differences to inform and enhance instruction.
Originality/value
The papers in this special issue contribute to enhanced knowledge about the value of style differences to design constructive learning environments in multicultural and e‐learning contexts.
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Wei Qian, Carol Tilt and Ataur Belal
The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the…
Abstract
Purpose
The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue.
Design/methodology/approach
The authors have undertaken a conceptual overview of the field developed in the past two decades (2001–2020) with a view to identify major themes, trends and future research directions.
Findings
The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been published in leading accounting journals in the last 20 years. The coverage of these publications is concentrated in a small number of countries and regions. Interdisciplinary accounting journals, especially AAAJ, are the main publishing outlets in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss. The literature reviewed uses elaborating, problematising and theorising contexts as three main contextualisation approaches to analyse contextual themes framed around regulatory, political, cultural and religious, and social-economic systems. Although various conceptual lenses have been adopted in the developing country SEA literature, the use of institutional theory and its various extensions to address political and cultural complexities seems to become more prominent, as shown in most of the contributions included in this special issue.
Research limitations/implications
This review is limited to leading accounting journals. SEA research increasingly published in other disciplines such as in management, social and environmental areas might provide a more comprehensive view in this research field.
Originality/value
In this paper, inter alia, the authors review and synthesise the previous literature in a conceptual framework, illustrating and highlighting the importance of contextual framing of SEA in developing countries. Based on this review, the authors propose some ideas for a future research agenda aiming to advance the field. The authors expect this paper and the special issue to act as a reference point for emerging SEA researchers from developing countries to raise more scholarly impactful enquiries in this area.
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Vasilikie Demos, Marcia Texler Segal and Kristy Kelly
Departing from an online interactive Gender Café on the topic of Knowledge Management (KM), jointly hosted by a UN agency and the Society of Gender Professionals, this chapter…
Abstract
Departing from an online interactive Gender Café on the topic of Knowledge Management (KM), jointly hosted by a UN agency and the Society of Gender Professionals, this chapter seeks to provide gender practitioners and others with practical examples of how to “gender” KM in international development. Through analyzing the travel of feminist ideas into the field of KM with inspiration from Barbara Czarniawska’s and Bernard Joerge’s (1996) theory of the travel of ideas, the chapter explores the spaces, limits, and future possibilities for the inclusion of feminist perspectives. The ideas and practical examples of how to do so provided in this chapter originated during the café, by the participants and panellists. The online Gender Café temporarily created a space for feminist perspectives. The data demonstrate how feminist perspectives were translated into issues of inclusion, the body, listening methodologies, practicing reflection, and the importance to one’s work of scrutinizing underlying values. However, for the feminist perspective to be given continuous space and material sustainability developing into an acknowledged part of KM, further actions are needed. The chapter also reflects on future assemblies of gender practitioners, gender scholars and activists, recognizing the struggles often faced by them. The chapter discusses strategies of how a collective organizing of “outside–inside” gender practitioners might push the internal work of implementing feminist perspectives forward.
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