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Describes a system for using the World Wide Web to distribute computational tasks to multiple hosts on the Web. A programmer with a computation to distribute registers it with a Web server. An idle host uses this server to identify available computations and downloads a Java class to perform the computation ‐ we call this class a distriblet. The paper describes the programs written to carry out the load distribution, the structure of a distriblet class, and our experience in using this system.

Anonymous distributed computing systems consist of potentially millions of heterogeneous processing nodes connected by the global Internet. These nodes can be administered by thousands of organizations and individuals, with no direct knowledge of each other. This work defines anonymous distributed computing systems in general then focuses on the specifics of an applet‐based approach for large‐scale, anonymous, distributed computing on the Internet. A user wishing to participate in a computation connects to a distribution server, which provides information about available computations, and then connects to a computation server with a computation to distribute. A Java class is downloaded, which communicates with the computation server to obtain data, performs the computation, and returns the result. Since any computer on the Internet can participate in these computations, potentially a large number of computers can participate in a single computation.

The purpose of this paper is to take a novel approach to help users better understand and be more aware of what third parties are learning about them as they browse the web.

The approach the authors take is to personalize the awareness by using JavaScript embedded in a web page to examine portions of a user's web‐browser history in order to ascertain web sites that the user has visited. The authors then personalize information reported to the user about what third‐party sites are tracking the user's behavior along with demographic information these sites may be inferring from these visited sites and the user's geographic location.

It was found that 63 percent of users agreed with a statement of concern for third parties monitoring activities, about half of the respondents agreed with a concern for knowledge about a user's location and a little more than half agreed to concern about inference of demographic information. It was found that females are more concerned about these issues than males. In terms of possible actions, a majority of users report using an ad blocker tool and even more delete cookies at least some amount of time. Using an opt‐out mechanism or removing browser history is done by less than 20 percent of users. Despite expressing more concern for information known by third parties, females are not significantly more likely to take actions that may limit what is leaked to these third parties. A contributor to this discrepancy is that females were much less likely to know their settings for many of the actions, indicating less familiarity with them.

Web privacy is an important social issue so helping users to better understand tracking of their actions, along with what actions can be taken to limit tracking, is important.

The paper takes an original approach to helping users understand what third parties learn about them and follows up that approach with a survey of user attitudes and actions on this important topic.

A narrative review of existing research literature was conducted to identify practices that are likely to improve the quality of de-escalation and use-of-force training for police officers.

Previous reviews of de-escalation and use-of-force training literature were examined to identify promising training practices, and more targeted literature searches of various databases were undertaken to learn more about the potential impact of each practice on a trainee's ability to learn, retain, and transfer their training. Semi-structured interviews with five subject matter experts were also conducted to assess the degree to which they believed the identified practices were relevant to de-escalation and use-of-force training, and would enhance the quality of such training.

Twenty practices emerged from the literature search. Each was deemed relevant and useful by the subject matter experts. These could be mapped on to four elements of training: (1) commitment to training (e.g. securing organizational support for training), (2) development of training (e.g. aligning training formats with learning objectives), (3) implementation of training (e.g. providing effective corrective feedback) and (4) evaluation and ongoing assessment of training (e.g. using multifaceted evaluation tools to monitor and modify training as necessary).

This review of training practices that may be relevant to de-escalation and use-of-force training is the broadest one conducted to date. The review should prompt more organized attempts to quantify the effectiveness of the training practices (e.g. through meta-analyses), and encourage more focused testing in a police training environment to determine their impact.

There has been an increasing emphasis on developing officers who can effectively make decisions in dynamic and stressful environments to manage volatile situations. The aim of this paper is to guide those seeking to optimize the limited resources dedicated to police training.

Drawing on research related to stress exposure training, principles of adult learning, the event-based approach to training and policing more broadly, the authors show how carefully crafted training scenarios can maximize the benefits of police training.

The authors’ review highlights various training principles that, if relied on, can result in scenarios that are likely to result in the development of flexible, sound decision-making skills when operating under stressful conditions. The paper concludes with an example of scenario development, which takes the reviewed principles into account.

The authors hope this discussion will be useful for police instructors and curriculum designers in making evidence-informed decisions when designing training scenarios.

During the tendering process for most major construction contracts there is the opportunity for bidders to suggest alternative innovative solutions. Clearly clients are keen to take advantage of these opportunities, and equally contractors want to use their expertise to establish competitive advantage. Both parties may very well benefit from the encouragement of such innovation and the availability of cheaper methods of construction than have been contemplated by the tendering authority. However recent developments in common law have raised doubts about the ability of owners to seek alternative tenders without placing themselves at risk of litigation. This common law has recognised the existence of the so‐called “tendering contract” or “process contract”. Since the tendering process is inherently price competitive, the application of the tendering contract concept is likely to severely inhibit the opportunity for alternative tenders. The “tendering contract” is automatically brought into being upon the timely submission of a conforming tender. This is contrary to the traditional view that an invitation to tender was considered to be no more than an invitation to treat, therefore submission of a tender creates obligations for neither party. Under the “tendering contract”, the owner becomes obliged to treat all tenderers equally and fairly. This paper is primarily based on the literature review. The aim of this paper is to highlight the problems with the competitive tendering process in relation to contractor‐led innovation and explore ways in which owners can develop procurement procedures that will allow and encourage innovation from contractors.

The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from the discipline of communication studies. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

The theoretical framework is based on two broad research perspectives on accounting communication: (A) a functionalist-behavioural transmission perspective and (B) a symbolic-interpretive narrative perspective. Eight traditions of communication research are introduced which provide alternative ways of conceptualising accounting communication, namely (1) mathematical tradition, (2) socio-psychological tradition, (3) cybernetic/systems-oriented tradition, (4) semiotic tradition, (5) rhetorical tradition, (6) phenomenological tradition, (7) socio-cultural tradition, and (8) critical tradition. Exemplars of each tradition from prior accounting research, to the extent they have been adopted, are discussed. Finally, a typology is developed, which serves as a heuristic device for viewing similarities and differences between research traditions.

Prior accounting studies predominantly focus on the role of discretionary disclosures in accounting communication in the functioning of the relationship between organisations and their audiences. Research is predominantly located in the mathematical, the socio-psychological, and the cybernetic/systems-oriented tradition. Accounting communication is primarily viewed as the transmission of messages about financial, environmental, and social information to external audiences. Prior research is mainly concerned with the communicator (e.g. CEO personality) and the message (e.g. intentions and effects of accounting communication). Research from alternative traditions is encouraged, which explores how organisations and their audiences engage in a dialogue and interactively create, sustain, and manage meaning concerning accounting and accountability issues.

The paper identifies, organises, and synthesises research perspectives, traditions, and associated theories from the communication studies literature in the form of a typology. The paper concludes with an extensive agenda for future research on accounting communication.

Craig Fenech has represented athletes and sports media figures since 1980. In Winter 2001, he went to Toronto to meet Canadian ice skaters Jamie Salé and David Pelletier, and said: “I think you can become household names in the US.” Little did they know how true those words would prove: a few months later, the reigning world champions in the Pairs Figure Skating event found themselves at the center of scandal at the 2002 Winter Olympics, when the Russian pair of Berezhnaya and Sikharulidze were awarded the gold, despite a f lawless display from Jamie and David. An international outcry followed which was resolved four days later when the IOC awarded the Canadians a second gold medal. Here Craig talks with Professor Jerry Dailey from Kean University about his views on the role of the sport agent, the business side of sport and the ice-skating scandal.

Based on the authors’ study, the purpose of this paper is to better understand why corruption in the Indonesian public sector is so resilient from three behavioral perspectives: the Schemata Theory, the Corruption Normalization Theory and the Moral Development Theory.

This paper examines corruption trends and patterns in the Indonesian public sector in the past decade through examination of reports from various institutions as well as other relevant documents regarding corruption-related issues to gain a better understanding of the behavioral mechanisms underlying the adoption of corruption into organizational and individual schemata. This paper also uses expert interviews and focus group discussions with relevant experts in Indonesia and Australia on various corruption-related issues.

The authors establish that the rampaging corruption in the Indonesian public sector is an outcome of cumulative decision-making processes by the participants. Such a process is influenced by individual and organizational schemata to interpret problems and situations based on past knowledge and experience. The discussion in this paper highlights the mechanisms of corruption normalization used to sustain corruption networks especially in the Indonesian public sector which will be very difficult to break with conventional means such as detection and prosecution. Essentially, the entire process of normalization will cause moral degradation among public servants to the point where their actions are driven solely by the fear of punishment and expectation of personal benefits. The three pillars of institutionalization, rationalization and socialization strengthen one another to make the entire normalization structure so trivially resilient that short-term-oriented anti-corruption measures may not even put a dent in it. The normalization structure can be brought down only when it is continuously struck with sufficient force on its pillars. Corruption will truly perish from Indonesia only when the societal, organizational and individual schemata have been re-engineered to interpret it as an aberration and not as a norm.

Due to the limited time and resources, the discussion on the normalization of corruption in Indonesia is focused on corruption within the Indonesian public institutions by interviewing anti-fraud professionals and scholars. A more complete picture of corruption normalization in Indonesia can be drawn from interviews with incarcerated corruption offenders from Indonesian public institutions.

This paper contributes to the development of corruption eradication strategy by deconstructing corruption normalization processes so that the existing resources can be allocated effectively and efficiently into areas that will result in long-term benefits.

This paper demonstrates how the seemingly small and insignificant behavioral factors may constitute “regenerative healing factor” for corruption in Indonesia.

The intent of this research is determine the extent to which selfreported measures of fiscal condition are consistent with commonly identified measures of fiscal condition using secondary financial data. While the field of government finance has amassed a lengthy list of research on fiscal condition and fiscal stress assessment, there remains a gap in the research on the extent to which practitioners' perceptions of fiscal stress are consistent with such measures. Our results suggest that there is limited evidence of a relationship between self-reported and objective measures of fiscal condition