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Book part
Publication date: 30 September 2019

Andrea M. Scheetz and Joseph Wall

With the increasing prevalence of awards for reporting fraudulent activity, it is important to learn if there are unintended consequences associated with the language offering…

Abstract

With the increasing prevalence of awards for reporting fraudulent activity, it is important to learn if there are unintended consequences associated with the language offering such awards. Aside from issues regarding submitting unsubstantiated claims of fraud to the Securities and Exchange Commission (SEC), Section 922 of the Dodd–Frank Act may inadvertently encourage would-be whistleblowers to delay reporting fraud. Potential whistleblowers may choose to delay reporting due to the consideration of alternatives to external reporting, in a misguided attempt to increase the size of an award, or due to their ethical stance on the issues. Using a three-stage mixed methods (experiment, open-ended interviews, and experiment) approach, this study provides evidence that increased knowledge of statutes involving external whistleblowing may result in reporting delays. The data suggest that despite statements from the SEC forbidding this, managers may choose to delay reporting when under the threshold necessary to receive an award. In such a manner, managers may be allowing the fraud to grow to a necessary perceived level over time. As might be expected, the accountants in this study were more cautious, checking to see if internal reporting worked first. Of particular note, 16 individuals indicated that they would never report, with the motivation apparently driven by fear of job loss and/or retaliation. Lastly, the intention to delay or speed up reporting may be very different based on the perception of ethics involved in the decision.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78973-370-9

Keywords

Book part
Publication date: 15 December 1998

Jianping Wu and Nick Hounsell

The need to provide efficient public transport services in urban areas has led to the implementation of bus priority measures in many congested cities. Much interest has recently…

Abstract

The need to provide efficient public transport services in urban areas has led to the implementation of bus priority measures in many congested cities. Much interest has recently centred on priority at signal controlled junctions, including the concept of pre-signals, where traffic signals are installed at or near the end of a with-flow bus lane to provide buses with priority access to the downstream junction. Although a number of pre-signals have now been installed in the UK, particularly in London, there has been very little published research into the analysis of benefits and disbenefits to both buses and non-priority vehicles at pre-signalised intersections. This paper addresses these points through the development of analytical procedures which allow pre-implementation evaluation of specific categories of pre-signals.

Details

Mathematics in Transport Planning and Control
Type: Book
ISBN: 978-0-08-043430-8

Book part
Publication date: 16 September 2014

Kristiano Raccanello

The research aimed at explaining women microcredit repayment delay when loans are not granted on any joint liability group nor any other scheme based on social capital or…

Abstract

Purpose

The research aimed at explaining women microcredit repayment delay when loans are not granted on any joint liability group nor any other scheme based on social capital or financial collateral.

Design/methodology/approach

Previous research showed that greater female autonomy is associated with bearing fewer children and the former could be correlated to a higher loan repayment rate because of social and financial benefits for the household. Female autonomy proxied through the number of children and its square is regressed on the number of weeks of repayment delay in an OLS model as well as in a multilogit model that identifies borrowers according to their credit status (regular, delayed, and delinquent).

Findings

We found that more autonomous women, those bearing less than four children, repay credit more promptly and are less likely to switch into the delinquent credit status.

Research limitations/implications

Economic variables need to be complemented with some specific characteristics of the borrower, as they have a role in explaining women’s repayment delay.

Originality/value

The research provides an alternate explanation about why women repay loans when a microcredit institution does not rely on a lending methodology based on joint liability groups.

Details

Production, Consumption, Business and the Economy: Structural Ideals and Moral Realities
Type: Book
ISBN: 978-1-78441-055-1

Keywords

Book part
Publication date: 26 September 2024

Jakob B Sørensen

Clause 8 is about time; the time period for the performance of the Works (the beginning and the end), management of the Programme, the Contractor’s right to Extension of Time and…

Abstract

Clause 8 is about time; the time period for the performance of the Works (the beginning and the end), management of the Programme, the Contractor’s right to Extension of Time and the Employer’s right to suspend progress of the Works. Once the Works have been completed, Clause 9 [Tests on Completion] deals with the testing at completion and Clause 10 [Employer’s Taking Over] deals with the mechanics for the Employer’s Taking Over of the Works. Clause 11 [Defects after Taking Over] deals with defects after the Employer’s Taking Over. See also Figure 8.

Details

FIDIC Yellow Book: A Companion to the 2017 Plant and Design-Build Contract, Revised Edition
Type: Book
ISBN: 978-1-83608-164-7

Keywords

Book part
Publication date: 12 September 2017

Xavier Fageda and Ricardo Flores-Fillol

We investigate the relationship between airline network structure and airport congestion. More specifically, we study the ways in which airlines adjust capacity to delays…

Abstract

We investigate the relationship between airline network structure and airport congestion. More specifically, we study the ways in which airlines adjust capacity to delays depending on the network type they operate. We find some evidence suggesting that airlines operating hub-and-spoke structures react less to delays than airlines operating fully connected configurations. In particular, network airlines have incentives to keep frequency high even if this is at the expense of a greater congestion at their hub airports. We also show that airlines in slot-constrained airports seem to react to higher levels of congestion by using bigger aircraft at lower frequencies; thus, we conclude that conditioning the number of available slots on the levels of delays at the airport seems an effective measure that creates the right incentives for airlines to reduce the congestion they generate.

Details

The Economics of Airport Operations
Type: Book
ISBN: 978-1-78714-497-2

Keywords

Book part
Publication date: 12 September 1997

Carlos F. Daganzo

Abstract

Details

Fundamentals of Transportation and Traffic Operations
Type: Book
ISBN: 978-0-08-042785-0

Abstract

Details

Handbook of Transport Modelling
Type: Book
ISBN: 978-0-08-045376-7

Abstract

Details

Transportation and Traffic Theory in the 21st Century
Type: Book
ISBN: 978-0-080-43926-6

Book part
Publication date: 9 August 2012

Angélica Forero-Quintana and Sara E. Grineski

Purpose – One-third of the world's population is infected with tuberculosis (TB) and there are two million TB-related deaths worldwide every year. Along the U.S.-Mexico border…

Abstract

Purpose – One-third of the world's population is infected with tuberculosis (TB) and there are two million TB-related deaths worldwide every year. Along the U.S.-Mexico border, migration patterns, and reduced access to health care contribute to high rates of TB. Delayed diagnosis of TB, the focus of this chapter, increases the likelihood that a patient will progress to more advanced stages of the disease and heightens the risk of TB transmission to others as patients are contagious for longer periods of time.

Approach – Despite the seriousness of these consequences, few sociological studies have examined delayed diagnosis of TB and why people affected by TB symptoms delay care. Because of this, we take a health narratives approach to understanding the experiences of 15 TB patients of Mexican descent in a high-risk border community (e.g., El Paso, Texas) in order to discover why delayed diagnoses happen and how they impact patients.

Findings – Fourteen of the fifteen patients experienced delayed diagnosis. Analysis of these fourteen narratives revealed two broad themes: (1) provider lack of awareness, including repeated misdiagnosis and TB test errors, and (2) patient disadvantage, including fear of U.S. immigration authorities and few economic resources for care.

Implications – Findings from this study suggest that prompt diagnosis of TB could be achieved if providers were more cognizant of TB and its symptoms and public health policies increased access to health care regardless of immigration status or socioeconomic status.

Details

Issues in Health and Health Care Related to Race/Ethnicity, Immigration, SES and Gender
Type: Book
ISBN: 978-1-78190-125-0

Keywords

Book part
Publication date: 25 April 2022

Do Tien Sy, Zwe Man Aung and Nguyen Thanh Viet

Claims and disputes are often unavoidable in the construction industry due to its unique and complex characteristics involving the massive investment of capital, lengthy project

Abstract

Claims and disputes are often unavoidable in the construction industry due to its unique and complex characteristics involving the massive investment of capital, lengthy project duration, and multiple project stakeholders. This chapter intends to identify the critical construction claims attributes, compare the perceptions of major stakeholders on different claim attributes, and investigate the contrast of the top five claim attributes between this study and previous ones. The literature review resulted in 48 claim attributes responsible for the construction project schedule delays. These attributes were then presented to Vietnam construction industry (VCI) practitioners in the form of a questionnaire survey. Data analysis was done based on the collected 113 qualified samples. Relative importance index (RII) was applied to determine the ranking of claim attributes. The results were that the top five causes of claims, that is, payment delays, mistakes by contractor during construction stage, delays in work progress by the contractor, financial failure of the contractor, and frequently changing requirements by the owner, lead to the schedule delays in VCI. These findings can assist the local industry practitioners and foreign companies seeking a share in the VCI market in understanding the causes of construction claims comprehensively and formulating the countermeasures to minimise their impacts and hence reduce the unnecessary losses and raise the likelihood of success as well as maintain sustainable relationships among stakeholders.

Details

Sustainability Management Strategies and Impact in Developing Countries
Type: Book
ISBN: 978-1-80262-450-2

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