Search results
1 – 10 of over 47000This paper examines the duty to rescue and the duty to assist the needy. An explanation is offered regarding why common‐sense morality makes the duty to rescue feel more pressing…
Abstract
This paper examines the duty to rescue and the duty to assist the needy. An explanation is offered regarding why common‐sense morality makes the duty to rescue feel more pressing than the duty to assist the needy.
Details
Keywords
Hee‐Yoon Yoon and Sin‐Young Kim
The purpose of this paper is to analyze jobs and duties involved in Korean public libraries and provide a clear picture of such issues.
Abstract
Purpose
The purpose of this paper is to analyze jobs and duties involved in Korean public libraries and provide a clear picture of such issues.
Design/methodology/approach
All of the various duties being executed in libraries are identified. Public libraries across the nation are requested to assist with our survey. Questionnaires are collected to survey the level of awareness of all the duties involved in public libraries and analyzed to determine the importance, difficulty, and professionalism of 194 library duties.
Findings
Through this study, perceived levels of frequency, importance, and difficulty of duties related to public libraries are surveyed and average values for each duty are compared and analyzed to formulate a standard job model and action plan.
Originality/value
This is the first paper to present a basic library duty model reflecting rapidly changing information technologies and information types of Korean public libraries based on a library duty analysis of advanced countries.
Details
Keywords
The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external…
Abstract
Purpose
The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent changes to the global audit landscape.
Design/methodology/approach
A quantitative approach in the positivistic paradigm was adopted, and a structured questionnaire was used to gather data.
Findings
The findings suggested that there was a statistically significant discrepancy between external auditors' and social groups' perceptions of the responsibilities of external auditors. More than half of the gap was due to deficiency in standards, 19% due to unreasonable expectations by society, while 25% of the gap was found to be due to deficient performance.
Research limitations/implications
The study focused on the duties of external auditors and not on the duties of other types of auditors while examining the audit expectation-performance gap (AEG), and this was due to the drastic differences in the scope of their duties.
Practical implications
The findings of this study are likely to have direct policy implications for regulators, authorities, educators and auditing professionals, who should take immediate actions and measures to reduce the AEG in light of the current global audit landscape advancements and changes.
Originality/value
The present study used a substantially updated model to measure the AEG to suit the contemporary changes in the auditing landscape, and could be considered as a pioneering study that measures the AEG in an emerging economy amid recent changes.
Details
Keywords
This study aimed to gain an in-depth and contextualized understanding of what impacted Scheier's commitment to addressing the apparel challenges of people with disabilities (PWDs…
Abstract
Purpose
This study aimed to gain an in-depth and contextualized understanding of what impacted Scheier's commitment to addressing the apparel challenges of people with disabilities (PWDs) and how moral duty may have played a role in developing the adaptive design innovations used in the first-of-its-kind adaptive children's wear line.
Design/methodology/approach
To achieve this goal, the study used the duty orientation (DO) theory and the social model of disability (SMD) theory to conduct a case study investigating Mindy Scheier's commitment to addressing the apparel challenges facing PWDs.
Findings
The result of the case study revealed three dominant themes that aligned with the DO theory: (a) duty to all PWDs, (b) duty to sacrifice and fight against all odds and (c) duty to solve the apparel challenges facing PWDs. Using the DO and the SMD theories, the themes illustrated how moral duty impacted Scheier's sacrifice and feeling of personal responsibility to address and solve the apparel challenges facing all PWDs.
Originality/value
This study demonstrated how the DO theory contextualized the launch of adaptive apparel into the mainstream fashion industry and how the apparel industry seems to have transitioned from a medical model of disability approach to an SMD to address the apparel needs of PWDs.
Details
Keywords
Abraham Ansong, Angelina Afua Agyeiwaa and Robert Ipiin Gnankob
This study aims to investigate the influence of responsible leadership on employee duty orientation in the manufacturing sector of Ghana by using job satisfaction as a mediating…
Abstract
Purpose
This study aims to investigate the influence of responsible leadership on employee duty orientation in the manufacturing sector of Ghana by using job satisfaction as a mediating variable.
Design/methodology/approach
This study relied on the quantitative approach and explanatory research design for the execution. This study gathered data from 325 employees across three manufacturing firms and applied the partial least squares structural equation modelling technique to test hypotheses.
Findings
This study established that responsible leadership had significant positive relationship with duty orientation and job satisfaction. The findings further disclosed that job satisfaction was positively related to duty orientation. This study provided evidence that job satisfaction serves as a mechanism through which responsible leadership could influence duty orientation.
Practical implications
This study recommends that for manufacturing firms to enhance job satisfaction, which will eventually lead to employees’ demonstrating duty orientation, the employers and relevant stakeholders such as board of directors and shareholders should emphasise responsible leadership traits among various managers and supervisors.
Originality/value
This study contributes to knowledge in a novel research area. It adds to empirical evidence by highlighting the possible variables that may influence employees to engage in duty orientation.
Details
Keywords
Library assistants were originally considered to be professional librarians in the making, and were trained accordingly. With the expansion of libraries and librarianship…
Abstract
Library assistants were originally considered to be professional librarians in the making, and were trained accordingly. With the expansion of libraries and librarianship, Britain's “apprenticeship” system of qualification gave way to formal library school education, and a new category of “non‐professional staff” was created, of people who were unwilling or unable to proceed to graduate‐level qualification. The development of non‐professional certificates of competence in the UK is described against parallel developments in the US, Canada and Australia; the COMLA training modules are also examined. The theoretical and practical issues surrounding training are discussed, training schemes and qualifications in the four countries analysed, and the relative merits of in‐house training and external certificate programmes argued.
Details
Keywords
The purpose of this paper is to analyse Charles Anthony Raven Crosland and Thomas Humphrey Marshall’s respective theories of equalisation and civic duty, and assesses the ethical…
Abstract
Purpose
The purpose of this paper is to analyse Charles Anthony Raven Crosland and Thomas Humphrey Marshall’s respective theories of equalisation and civic duty, and assesses the ethical criticisms made against these theories. Many of the ethical criticisms levelled against Crosland and Marshall argue that their theories focused exclusively on equalisation and social rights. In taking a morally neutral position, they neglected the duties that should be performed by citizens. This paper assesses the force of these ethical criticisms.
Design/methodology/approach
The paper begins by identifying the cardinal points of Crosland and Marshall’s theories of equalisation and the duties that should be performed by citizens. The author ask whether it is reasonable to conclude that they took morally neutral positions and neglected these duties. The author then explore and assess the critique levied against Crosland and Marshall.
Findings
Crosland took a passive stance on the intervention of the government in civic morality and did not develop a discussion of the duties that ought to be performed by citizens. Thus, in some respects, he cannot avoid the ethical criticism that he took a morally neutral position and neglected civic duty. Marshall did not discuss only equalisation and social rights, but also considered the duties that ought to be performed by citizens. Consequently, it is concluded that the ethical criticism of his theory is not valid.
Originality/value
The paper makes an original contribution in the understanding of three areas: Crosland’s moral neutrality, Marshall’s discussion on civic duty, and the ethical criticism of Keynesian social democracy.
Details
Keywords
The purpose of this paper is to provide an easy‐to‐read article for academics, lawyers, directors and those advising directors, to be able to gain an appreciation of the duties…
Abstract
Purpose
The purpose of this paper is to provide an easy‐to‐read article for academics, lawyers, directors and those advising directors, to be able to gain an appreciation of the duties that directors owe to their companies in light of the Companies Act 2006, the Corporate Manslaughter and Corporate Homicide Act, 2007 and the Bribery Act 2010.
Design/methodology/approach
Using a range of case law and statutory materials, as well as published works, including material from the Financial Reporting Council, the Institute of Directors and the Health and Safety Executive, the paper aims to provide practical advice (as opposed to merely academic listing) on directors' duties.
Findings
It has been noted that there are not enough resources which combine the three aspects of legislation that impact upon directors' duties.
Research limitations/implications
The paper focuses on directors' duties for private limited companies within the law relating to England and Wales, specifically the Companies Act 2006, the Corporate Manslaughter and Corporate Homicide Act, 2007 and the Bribery Act. The implications are that those wishing to conduct business outside of the UK would need to look elsewhere for guidance. Conversely, UK‐based businesses seeking to conduct business internationally will need to be aware of not just directors' duties but also the potential conduct of those authorised to act on behalf of directors abroad, particularly in the context of the Bribery Act 2010.
Practical implications
The paper is an easy‐to‐read, useful source of impartial information for academics, lawyers directors and those advising directors to gain an understanding of directors' duties under English law.
Originality/value
The paper brings together three different areas of legal practice into one, as they have a significant impact upon businesses and appear not to have been addressed previously in such a manner.
Details
Keywords
Heesup Han, Myong Jae Lee and Wansoo Kim
This paper aims to extend the knowledge of travelers’ shopping behaviors at airport duty-free stores by investigating the role of multiple quality factors, value dimensions, trust…
Abstract
Purpose
This paper aims to extend the knowledge of travelers’ shopping behaviors at airport duty-free stores by investigating the role of multiple quality factors, value dimensions, trust and satisfaction. Moreover, the influence of possible barriers to airport shopping is examined.
Design/methodology/approach
Quantitative data collection including a survey was used. A structural equation modeling was used for data analysis.
Findings
The results showed that the proposed conceptual framework provided sufficiently explained travelers’ post-purchase intentions for airport duty-free shopping. Hedonic value and trust in airport duty-free shopping were of greatest importance in determining intentions. The quality of products and physical environment also showed relative importance among cognitive drivers. The findings from the metric invariance test indicated the significant moderating impact of travelers’ perceived barriers to airport shopping. The mediating impact of study variables was also identified.
Practical implications
Findings help airport practitioners improve their knowledge of travelers’ shopping behaviors at airport duty-free stores and help them to develop efficient methods to facilitate air travelers’ commercial activities at an airport.
Originality/value
Non-aeronautical business is emerging as a means of revenue maximization in the airport industry, yet there is a lack of understanding about air travelers’ commercial activities at airports. This study filled this void through the development of sturdy framework for air travelers’ non-aeronautical commercial activities at an airport.
Details
Keywords
This paper seeks to discuss the case‐law stemming from the disability equality duty under section 49A of the Disability Discrimination Act 1995, now reformulated as one part of…
Abstract
Purpose
This paper seeks to discuss the case‐law stemming from the disability equality duty under section 49A of the Disability Discrimination Act 1995, now reformulated as one part of the public sector equality duty under section 149 of the Equality Act 2010.
Design/methodology/approach
The paper focuses in particular on the consequences of the case law for the development and implementation of policy relating to the provision of support for disabled people.
Findings
Analysis of the relevant legal principles and individual cases reveals the high standards by which policy‐making will be tested in the courts and the serious consequences of defects in the decision‐making process.
Practical implications
Policy‐makers and those acting on behalf of disabled people will need to pay extremely close attention to the requirements of the equality duty.
Originality/value
The paper highlights the nature of the new public sector equality duty and its growing importance to public authorities and those affected by their decisions in the new financially straitened policy environment.
Details