Search results

Faculty internships in family business offer potential benefits to faculty, students, and the community by blending academics with real world business. The purpose of the paper is to report how faculty internship experiences in family businesses enhance the goals of continuous improvement of curriculum and research output in a business school. The University of Toledo Center for Family Business embarked on a pilot faculty internship program during the summer of 1998. We detail the back ground for the Stranahan Faculty Program at the University of Toledo, discuss the program implementation, and report the final organizational level assessment.

Restructuring events, such as downsizing, can either halt a downward spiral in corporate performance or perpetuate that downward spiral (Lindsley, Brass and Thomas 1995). This dual nature of downsizing is reflected in the mixed results found by prior researchers.We recognize the dual nature of downsizing by categorizing events according to the firm’s financial condition preceding the announcement of the downsizing. We find a significant negative stock price reaction for firms that are financially healthy in the period preceding the announcement of the downsizing, but a statistically smaller reaction for firms that are in financial distress. The results suggest that the stock market views downsizing events consistent with the theory proposed by Lindsley, Brass and Thomas (1995).

Employee turnover expenses can cost businesses more than 100 per cent of a single employee’s annual wages and negatively affection an organization’s production and profits. High employee turnover also could affect community tax collections, social programs and physical and mental health issues. Therefore, understanding contributors to higher employee turnover remains essential for organizational managers from both a corporate and societal standpoint. This paper aims to provide an analysis of how job satisfaction and job embeddedness could predict employee turnover intent.

A randomly selected survey which consisted of Andrews and Withey’s (1976) job satisfaction questionnaire, a global job embeddedness scale (Crossley et al., 2007) and a three-item turnover intent questionnaire derived from a survey created by Mobley et al. (1978) using a Likert-type measurement to survey randomly selected individuals used within manufacturing plants located in the Southeastern USA.

The results of the multiple regression analysis showed a significant relationship between job satisfaction, job embeddedness and turnover intent; and that satisfied and committed employees are less likely to plan to leave their employment.

Limited current information is available on how job satisfaction and job embeddedness predict turnover intentions in US Southeast manufacturing. This study includes information that shows the importance of job satisfaction and job embeddedness on retaining employees in this region and industry. Given the importance of employee retention on corporate productivity, morale and profits along with the ability to improve the organization’s positive contribution to society, it is important for managers to understand these factors and their effect on employee turnover intent.

High‐taxing European treasuries face grave problems as they try to finance redistributive welfare states having low birth rates and declining labour tax bases in an age of globalising investment. Their problem is not much different to the problem faced by the Roman Emperors (though Constantine humanely disclaimed the previous use of the scourge and the rack and contented himself with incarceration of insolvent taxpayers). In those days wealth was buried as gold in the grounds of the villa; in our day it may be buried in overseas parent or subsidiary companies. The reality remains that capital and business income can be made less visible to the tax collector than landed property. The solution of the late Roman Empire was to visit corporal punishment on the taxpayer. The solution now being urged by the OECD in Paris is that small or developing countries with offshore financial centres be pressed into service as subsidiary tax enforcers to boost OECD coffers. The OECD approach is multifarious, involving the criminalisation of tax avoidance and the elimination of various forms of tax competition from these centres in all geographically mobile service industries, including financial, but also distribution services, shipping, service industries and company headquartering. The OECD initiative is already drafting similar action on competition in e‐commerce, with manufacturing industry having been flagged in the 1998 OECD report.

This paper is the first to use the individual level, longitudinal catch-up growth of boys and girls in a historical population to measure their relative deprivation. The data is drawn from two government schools, the Marcella Street Home (MSH) in Boston, MA (1889–1898), and the Ashford School of the West London School District (1908–1917). The paper provides an extensive discussion of the two schools including the characteristics of the children, their representativeness, selection bias and the conditions in each school. It also provides a methodological introduction to measuring children’s longitudinal catch-up growth. After analysing the catch-up growth of boys and girls in the schools, it finds that there were no substantial differences between the catch-up growth by gender. Thus, these data suggest that there were not major health disparities between boys and girls in late-nineteenth-century America and early-twentieth-century Britain.

Quality of care in the residential aged sector has changed over the past decade. The purpose of this paper is to examine these changes from the perspectives of staff to identify factors influencing quality of residential aged care, and the role and influence of an aged care accreditation programme.

Focus groups were held with 66 aged care staff from 11 Australian aged care facilities. Data from semi-structured interviews were analysed to capture categories representing participant views.

Participants reported two factors stimulating change: developments in the aged care regulatory and policy framework, and rising consumer expectations. Four corresponding effects on service quality were identified: increasing complexity of resident care, renewed built environments of aged care facilities, growing focus on resident-centred care and the influence of accreditation on resident quality of life. The accreditation programme was viewed as maintaining minimum standards of quality throughout regulatory and social change, yet was considered to lack capacity of itself to explicitly promote or improve resident quality of life.

For an increasingly complex aged care population, regulatory and societal change has led to a shift in service provision from institutional care models to one that is becoming more responsive to consumer expectations. The capacity of long-established and relatively static accreditation standards to better accommodate changing consumer needs comes into question.

This is the first study to examine the relationship between accreditation and residential aged care service quality from the perspectives of staff, and offers a nuanced view of “quality” in this setting.

Uses symbolic interaction concepts to explain norm‐regulated behaviour in industrial marketing relationships. Lends support to the notion that partners’ subjective interpretations of their relationship must be congruent for relational norms and, hence, collaboration to emerge. By examining 46 of a manufacturer’s established trading relationships, investigates which factors distinguish relationships that are collaborative from other forms of trading relationships. Suggests that when partners exhibit a consensus to collaboration, they share strategic complementarity and the investments made by one side are valued by the other. Interestingly, each also believes the other faces high exit costs even though both sides maintain access to alternative partners. In addition to a discriminant analysis depicting different forms of trading relationships, develops a post hoc analysis of the profile of collaborative trading partners. Discusses the managerial and academic implications.

This study investigates the intersections of health and social justice topics in the library and information science (LIS) curriculum. Course offerings from 60 American Library Association-Accredited LIS programs were extracted and comprised the study sample. Using a thematic content analysis, a total of 220 course descriptions were analyzed to assess the inclusion of health justice topics. A main finding was that only eight LIS course descriptions closely integrated health and social justice issues. In addition, four overarching thematic areas of LIS courses were identified from the dataset as conceptual pathways with the potential to further incorporate health justice aspects in LIS coursework. Recommendations for how to expand course offerings in these areas are explored. Overall, these preliminary findings help to map the existing health and social justice curricula and contribute the LIS educator viewpoint for both reducing health disparities and advancing health justice conversations.

The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards.

This paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength of auditing and financial reporting standards in Africa.

The findings of this paper indicate a positive and statistically significant relationship between institutional structures and the strength of auditing and financial reporting standards. As a further analysis, the study finds that the relationship between institutional structures and the strength of auditing and financial reporting standards is stronger for economies with common-law accounting traditions than those with civil-law origin.

The paper has important implications for countries striving to adopt and implement auditing and financial reporting standards fully. Such efforts must begin with establishing strong institutional structures in those countries.

This study presents the first empirical panel data evidence on the effect of institutional structures on the strength of auditing and financial reporting standards in Africa. Further, the methodology employed in this study can be regarded as effective in testing the phenomenon in other regions, or it can be employed as a guiding model for future research in the area.