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The purpose of this study is to examine whether executive compensation structure is a predictor of a value judgment shift facilitating fraud. The Raval (2018) disposition-based fraud model theorizes that in a fraud, a judgment shift occurs that results in an intentional action. Judgment shifts are influenced by intertemporal rewards, an executive compensation structure comprising salary (immediate reward) and delayed compensation in performance-based incentives.

Using an archival data set consisting of frauds identified through Securities and Exchange Commission Accounting and Auditing Enforcement Releases, the compensation structure of executives involved in frauds is compared against the compensation structure of executives in a peer control group.

There was a significant difference in the intertemporal rewards of the compensation structures between the two groups, indicating that compensation structure presents intertemporal choices leading to a judgment shift that influences the deliberate action of fraud.

This study represents the first empirical test of the disposition-based fraud model using intertemporal rewards leading to judgment shift.

Executive compensation structure should reduce intertemporal rewards for executives reducing judgment shifts that can result in risk of fraud.

This study addresses how executive compensation structure can result in fraud.

Properly conceived, conducted and interpreted, motivation research can be an extremely powerful management tool, designed to help the manufacturer or advertiser to sell more goods. Its aim is to expose the market situation, explain it and suggest courses of action which will lead to desired changes. It is a way of looking at a problem rather than a collection of specialist techniques and is strictly practical. Hence it can be used alongside other market research tools for the solution of marketing problems and can be applied to a wide range of business activities. Much of its development has been in the advertising field but it can also help in the formulation of production policy, solving packaging problems and marketing operations. It is examined here in all these contexts. The idea of motivation research, the reasons for its use and the techniques by which to apply it are discussed, as well as the pitfalls that are likely to occur. New and imaginary case studies are used throughout to illustrate points. A review of the subject literature is included.

La complexité de l'analyse et du traitement des données relatives à la création et aux conséquences d'un nouveau mega projet est souvent assez grande. La détermination des effets de l'implantation d'un projet touristique d'envergure, résultant d'une nou‐velle demande exogène telle les dépenses touri‐stiques, touchent, à titre d'exemple, à la création d'emplois et aux investissements nouveaux requis.

The subject of part‐time work is one which has become increasingly important in industrialised economies where it accounts for a substantial and growing proportion of total employment. It is estimated that in 1970, average annual hours worked per employee amounted to only 60% of those for 1870. Two major factors are attributed to explaining the underlying trend towards a reduction in working time: (a) the increase in the number of voluntary part‐time employees and (b) the decrease in average annual number of days worked per employee (Kok and de Neubourg, 1986). The authors noted that the growth rate of part‐time employment in many countries was greater than the corresponding rate of growth in full‐time employment.

This study provides details on the development of a qualitative approach to the assessment of public evaluation of water recycling schemes. The approach involved the presentation to a small group of information and audiovisual material on the water cycle and wastewater treatment followed by the use of focus group style questioning to elicit discussion and questioning of the material. Qualitative analysis, based on a discursive method of evaluation, was used to assess dialogue in the groups, and it was concluded that participants used the context of the local scheme to assess their use of recycled water and consider extending the application of recycled water to more personal uses. Participants also tended to use item evaluation rather than category evaluation of water recycling. Agreement responses within workshops also influenced the discourse of evaluation of water reuse.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Lighting, according to one crime prevention expert, is a ‘common sense’ factor in any company's security arrangements. All too often, however, this invaluable thief and vandal deterrent forms an almost haphazard part of the more conventional methods of locks, alarms and patrols. Ray Palmer looks in detail at the need for more security lighting in industry, talking to police, insurance assessors, users and manufacturers of equipment.

The purpose of this paper conducts a co-design framework, thanks to different kinds of interviews with expert pilots in different space contexts for each stage of the technical development of the system.

To speak about the question of “spaces” and especially spaces in the design process, this paper is focussed on the transdisciplinary design research for commercial airline pilots. This design research combined a “Human-Centred Design” approach (Boy, 2015) with an occupational psychology, including a “Clinic of Activity” perspective (Kloëtzer et al., 2016). It integrates experts within the research process to design a new technological tool for indicating weather conditions in flight (Boulnois, 2018).

This study explains how the crossed self-confrontation interview under special space conditions allows dialogue to take place between the designers and the pilots for imagining the future workplace by using an emergent workspace.

The physical, psychological and social “space” conditions were worked on throughout the design process – including during the work analysis and design testing phases – and were revisited.

In this way, the occupational psychologist organised the framework for dialogue about the present situation and future workspaces, to anticipate changes in work organisation, enhance inter-professional collaboration and, finally, increase health and safety benefits for pilots, and potentially other workers, at the same time.