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The purpose of this paper is to examine the causes and consequences of financial crimes perpetrated against New Zealand small businesses.

A random sample of 200 court cases was selected from 2010 to 2017. A total of 12 cases involving 14 small businesses were analysed.

The results reveal that financial crime is a systemic problem and involves people with diverse demographics, and the victims are not restricted to any specific type of small business. The offenders are mostly middle-level managers. The length of offence varied from 1 year to 12.5 years. Most of them funnelled the stolen money into their personal accounts. The common motive is “keeping up appearance”. The management placed immense trust in their employees and did not vet candidates before employment. The losses suffered by small entities ranged from $6,000 to $590,000 and liquidated one business. The severity of the actual court cases indicates the necessity of an employee screening as the first line of defence in these businesses.

The small sample of court cases is a limitation, but the study contributes to the fraud auditing literature by examining actual court cases involving small businesses. Small businesses as victims of employee fraud and their lack of internal controls are known but under-researched to promote thought about fraud risk severity in these businesses.

The C.R.I.M.E model has yet been tested on fraud cases involving small businesses.

In this chapter, the discussion begins with an exploration of the first ‘C’ in the 3C Model of Taoism: compassion. The author connects the virtue of compassion with the modern concept of social responsibility, one of the three key pillars of responsible management. The chapter concentrates on the role of compassion in management. The notion of compassion in management emphasizes a commitment to cultivating positive change for customers, employees, and the broader community. This encompasses practices such as offering fair wages and benefits, establishing a secure and healthy work environment and supporting local charities and initiatives. Management that embodies compassion aim to be socially responsible and can generate a positive impact within the communities. Managers recognize the significance of treating individuals equitably and with respect and are prepared to devote time and resources to their corporate mission. By integrating compassion into their business practices, organizations can nurture trust and loyalty among customers, employees and stakeholders. Furthermore, compassionate management may experience heightened brand loyalty and financial success as a result of their ethical approach.

In this paper the co-authors, educators and organizers working together in a liberatory curriculum development organization (People's Education Movement Chicago), put forth a conceptualization of Critical Race Praxis (CRP) in education as it applies to K-12 curriculum and education writ large. They take Yamamoto's (1997) premise seriously in that they need to spend less time with abstract theorizing and more time in communities experiencing injustice.

The co-authors utilize critical race counterstory methodologies to analyze and (re)tell their experiences building and supporting justice-centered curriculum bound in CRP. In doing so, they share narratives that illuminate their individual and collective experiences navigating the gratuitous violence of white supremacy and other forms of structural oppression, and their work to center justice in and out of K-12 schools.

The findings provide examples of organizational praxes within the tenets of CRP (Conceptual, Material, Performative and Reflexive). For People’s Education Movement Chicago the conceptual conditions of their praxes begin with an intersectional analysis of schooling, education, and life. Within the CRP tenant of the material, the co-authors share experiences that detail their continuous political education and offer seven emergent ways of being and building to bound the material change they seek to create through their work. Next, the co-authors share their insights on the performative tenet, with a focus on curriculum, which creates learning experiences that support people to remember social movements and develop within them the curiosity and agency to act on their findings in ways that center justice and transformation. Finally, the findings related to reflexivity focus on the authors’ internal practices as a collective. The authors place process over product which, as they articulate, is a must if they are to produce a vital harvest for communities they work with and for.

The authors conclude the article with the following offerings useful to P-20 educators, researchers, school administrators and community members advancing more just educational futures: a commitment to the on the groundwork, situating social justice as an experiential phenomenon, the utilization of interdisciplinary approaches, collaborative work and capacity building, and a commitment to self and collective care.

As P-20 teachers, community workers, organizers, caregivers and education scholars of color building together in a K-12 curriculum development organization, the authors suggest that now is the moment to pivot away from the rhetoric of “we don't do CRT” and into work that constructs paths toward praxes bound in the tenets of CRP.

This paper explores quality science and quality management as a potential pathway to resolve the challenges of corporate sustainability reporting (CSR) by establishing the need for a common understanding of sustainability and sustainable development.

Secondary research on key documents released by regulatory institutions working at the intersection of sustainability, corporate reporting, measurement and academic papers on quality science and management.

Existing measurement frameworks of CSR are limited. They are neither aligned nor appropriate for accurately measuring a company's ecological footprint for mitigating climate change. Quality for sustainability (Q4S) could be a conceptual framework to bring about an appropriate level of measurability to better align sustainability reporting to stakeholder needs.

There is a lack of primary data. The research is based on secondary literature review. The implications of Q4S as a framework could inform research studies connected to sustainable tourism, energy transition and sustainable buildings.

The paper connects to CSR stakeholders, sustainability managers, company leaderships and boards.

The implications of sustainability on people, purpose and prosperity are a part of World Economic Forum's stakeholder capitalism.

This paper fills a research gap on diagnosing and understanding the key reporting challenges emerging from the lack sustainability definitions.

Academics and practitioners have long acknowledged the potential of multiagent systems (MAS) to automate and autonomize decision-making in logistics and supply chain networks. Despite the manifold promises of MAS, industry adoption is lagging behind, and the exact benefits of these systems remain unclear. This study aims to fill this knowledge gap by analyzing 11 specific MAS use cases, highlighting their benefits, clarifying how they can help enhance logistics network resilience and identifying existing barriers.

A three-stage Delphi study was conducted with 18 industry experts. In the first round, these experts identified 11 use cases of MAS and their potential benefits, as well as any barriers that could hinder their adoption. In the second round, they assessed the identified use cases with regard to their potential to enhance logistics network resilience and improve organizational productivity. Furthermore, they estimated the complexity of MAS implementation. In the third round, the experts reassessed their evaluations in light of the evaluations of the other study participants.

This study proposes 11 specific MAS use cases and illustrates their potential for increasing logistics network resilience and enhancing organizational performance due to autonomous decision-making in informational processes. Furthermore, this study discusses important barriers for MAS, such as lack of standardization, insufficient technological maturity, soaring costs, complex change management and a lack of existing use cases. From a theoretical perspective, it is shown how MAS can contribute to resilience research in supply chain management.

The identification and assessment of diverse MAS use cases informs managers about the potential of this technology and the barriers that need to be overcome.

This study fills a gap in the literature by providing a thorough and up-to-date assessment of the potential of MAS for logistics and supply chain management. To the best of the authors’ knowledge, this is the first study to investigate the relevance of MAS for logistics network resilience using the Delphi method.

This paper aims to examine the existing literature on firms’ power through the lens of the supply chain and highlights some gaps that could be covered by future research.

This study uses a systematic framework-based review combining the insights of the antecedents, decisions and outcomes (ADO) and theories, contexts and methods (TCM) frameworks. The review was carried out using a sample of 108 articles published between 1984 and 2022 in 25 prestigious journals.

The ADO framework maps out the state of the art of the antecedents of power (i.e. sources and types of firm power), the decision to use power and the effect that exercising power over other firms may have on firm performance and the quality of inter-firm relationships. In addition, this framework highlights factors that mediate or moderate the decision to exercise power and the factors that mediate or moderate the outcomes of exercising power or power asymmetry. The TCM framework provides insights into the theories, contexts (i.e. countries, industries, level of analysis and sources of data) and methods used by the existing literature. The content analysis using the aforementioned frameworks provides the basis to elaborate propositions for future research on power in the supply chain from the perspective of gender differences.

This systematic literature review offers a comprehensive guide for researchers to understand the antecedents, decisions and outcomes of firm power in the supply chain, as well as the TCM used in the literature. The content analysis using frameworks provides a road map to investigate the proposed factors that might moderate the decision to exercise power and the outcome of exercising power or power asymmetry from the perspective of gender differences. In addition, based on content analysis, the authors make propositions about TCM that could be applied in future research.

From a practical perspective, this systematic literature review may help managers to better understand the sources and consequences of their firm’s power. This would allow managers to make better decisions when negotiating with their supply chain parties, which could potentially lead to better performance for their firms and the whole supply chain.

To the best of the authors’ knowledge, this study is the first to conduct a comprehensive systematic literature review of the different dimensions of firms’ power in the supply chain.

Job competency frameworks are based on the listing skills required for a job. The assumption is that if a candidate is presumed to have the skills, then the candidate should be able to do the job. Thus, employers hope to identify prospective employees having the required skills. However, this may differ from knowing whether the employee is ready to be trusted to do the job activities with minimal or no supervision. The authors pose the question how employers might know about the capability of prospective employees to perform the job activities for which the employees are being hired.

In health professions education, a job activity-based framework has been developed called “entrustable professional activities” (EPAs, activities to be entrusted). This paper reviews the job activity framework and EPAs used in medical education, considering how this might support preparation for work in other sectors of the labor market.

The authors describe the EPA framework, some implementation issues and how EPAs lead to a type of microcredential being awarded to individuals as the individuals demonstrate that the individuals can be entrusted with specific job activities.

The focus of this paper is to demonstrate that a medical education model could potentially be adopted by other industries to provide employers with information regarding the ability of a prospective employee in performing the job activities required. Such an approach would address employer's concerns about the job readiness of potential employees.