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Article
Publication date: 31 October 2023

Basil P. Tucker and Elaine Nash

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

Abstract

Purpose

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

Design/methodology/approach

The point of departure of this foundational enquiry is primarily prior analyses and critiques of empirical research into the employment of workers with intellectual disabilities.

Findings

The authors extend the management control framework advanced by Tessier and Otley (2012) by offering insights relating to the benefits and costs of both compliance as well as performance roles of management control systems (MCS). As such, the authors advocate potential avenues for further empirical investigation and also offer four broad ways in which the use of MCS is implicated in the employment of individuals with an intellectual disability by recognising that achieving compliance outcomes or achieving performance outcomes both carry associated benefits and costs.

Research limitations/implications

The extent to which management control research has engaged with the context of workers with intellectual disability is limited. However, this paper identifies some of the salient considerations underlying an agenda for further research in this area.

Social implications

The employment of workers with intellectual disabilities is by no means unprecedented. In many Western economies, there have in recent times been significant disability policy shifts, recognising the key role of employment in the financial security and social participation of people with disabilities, including those with intellectual disabilities. A key performance indicator stated in these policy positions is an increase in workforce participation for this group of people. However, an increase in the employment of such individuals is likely to represent significant implications in terms of prevailing conditions as well as new management control configurations that may be required.

Originality/value

The paper overviews existing knowledge about the employment of workers living with an intellectual disability and identifies areas relating to the management control implications of such arrangements within which more research is required.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 12 July 2011

John Kilpatrick

The purpose of this paper is to examine the usefulness of a heuristic expert system, to show its applicability to real‐world valuation problems, and to suggest several avenues for…

1064

Abstract

Purpose

The purpose of this paper is to examine the usefulness of a heuristic expert system, to show its applicability to real‐world valuation problems, and to suggest several avenues for statistical testing.

Design/methodology/approach

The expert systems follow a traditional sales adjustment grid format, with sufficient data for non‐parametric testing.

Findings

The paper finds that, while non‐parametric statistics provide weaker results than traditional (e.g. hedonic regression) modeling, the technique provides a statistically testable model useful in situations with limited data and/or poorly characterized probability functions.

Practical implications

This paper addresses the conundrum faced by real estate valuers on the lack of statistical underpinnings of traditional heuristic models.

Originality/value

This is one of the first empirical studies in the valuation literature exploring statistical characterization of heuristic valuation methods.

Details

Journal of Property Investment & Finance, vol. 29 no. 4/5
Type: Research Article
ISSN: 1463-578X

Keywords

Article
Publication date: 24 September 2018

Elaine Schornobay-Lui, Eduardo Carlos Alexandrina, Mônica Lopes Aguiar, Werner Siegfried Hanisch, Edinalda Moreira Corrêa and Nivaldo Aparecido Corrêa

There has been a growing concern about air quality because in recent years, industrial and vehicle emissions have resulted in unsatisfactory human health conditions. There is an…

Abstract

Purpose

There has been a growing concern about air quality because in recent years, industrial and vehicle emissions have resulted in unsatisfactory human health conditions. There is an urgent need for the measurements and estimations of particulate pollutants levels, especially in urban areas. As a contribution to this issue, the purpose of this paper is to use data from measured concentrations of particulate matter and meteorological conditions for the predictions of PM10.

Design/methodology/approach

The procedure included daily data collection of current PM10 concentrations for the city of São Carlos-SP, Brazil. These data series enabled to use an estimator based on artificial neural networks. Data sets were collected using the high-volume sampler equipment (VFA-MP10) in the period ranging from 1997 to 2006 and from 2014 to 2015. The predictive models were created using statistics from meteorological data. The models were developed using two neural network architectures, namely, perceptron multilayer (MLP) and non-linear autoregressive exogenous (NARX) inputs network.

Findings

It was observed that, over time, there was a decrease in the PM10 concentration rates. This is due to the implementation of more strict environmental laws and the development of less polluting technologies. The model NARX that used as input layer the climatic variables and the PM10 of the previous day presented the highest average absolute error. However, the NARX model presented the fastest convergence compared with the MLP network.

Originality/value

The presentation of a given PM10 concentration of the previous day improved the performance of the predictive models. This paper brings contributions with the NARX model applications.

Details

Management of Environmental Quality: An International Journal, vol. 30 no. 2
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 1 August 2001

Terese Ching and Brian H. Kleiner

Suggests that the practice of law is one of the most regressive profesions in breaking down the white male‐dominated stereotype. State that the hiring practice does not reflect…

796

Abstract

Suggests that the practice of law is one of the most regressive profesions in breaking down the white male‐dominated stereotype. State that the hiring practice does not reflect the demographics of law school graduates and that women and minorities often leave the career in the first three years. Explores the current level of discrimination and harassment as well as the steps the legal community has taken to reduce future occurrences. Examines the areas of illegal bias involving race, gender, age and sexual orientation.

Details

Equal Opportunities International, vol. 20 no. 5/6/7
Type: Research Article
ISSN: 0261-0159

Keywords

Article
Publication date: 1 October 1976

Clive Bingley, John Buchanan and Elaine Kempson

I SYMPATHISE with the decision to invite commercial advertising into Scoclis news, the thrice‐yearly sheet issued by the Standing Conference of Co‐operative Library & Information…

Abstract

I SYMPATHISE with the decision to invite commercial advertising into Scoclis news, the thrice‐yearly sheet issued by the Standing Conference of Co‐operative Library & Information Services, but even though the rate is modest, I should think they will have to ‘professionalise’ the present stencilled format if they are to get much custom. You have got to make an advertiser feel he is getting value for money, not just providing a sub. Perhaps if Scoclis news doesn't have much success in ‘inviting’ advertising, it will try selling advertising instead. Some bodies, not necessarily SCOCLIS, which solicit commercial funding for their activities don't always seem clear just who is doing whom the favour.

Details

New Library World, vol. 77 no. 10
Type: Research Article
ISSN: 0307-4803

Content available
Book part
Publication date: 23 June 2017

David Grayson

Abstract

Details

Take Care
Type: Book
ISBN: 978-1-78714-292-3

Book part
Publication date: 22 July 2011

Moriah Meyskens, I. Elaine Allen and Candida G. Brush

This study builds on an existing framework for hybrid ventures, those that emphasize both social and economic goals and outcomes. We examine the relationship between human capital…

Abstract

This study builds on an existing framework for hybrid ventures, those that emphasize both social and economic goals and outcomes. We examine the relationship between human capital characteristics and hybrid ventures. The sample is drawn from the 2008 and 2009 US Global Entrepreneurship Monitor dataset. Our findings suggest that start-up traditional ventures are characterized by entrepreneurs with previous work experience, that females are more likely to lead an established hybrid venture, and that there is a u-shaped relationship with regard to age in start-up hybrid ventures. The findings also suggest that all entrepreneurial ventures exhibit some degree of hybridness.

Details

Social and Sustainable Entrepreneurship
Type: Book
ISBN: 978-1-78052-073-5

Article
Publication date: 1 January 1990

Rosalie Maggio

Oppressed peoples have always told stories in which they shared images of themselves as powerful and free. Visions and prophecies and stories have shown people what is possible…

Abstract

Oppressed peoples have always told stories in which they shared images of themselves as powerful and free. Visions and prophecies and stories have shown people what is possible, what is yet to come, what our deepest selves are capable of.

Details

Collection Building, vol. 10 no. 1/2
Type: Research Article
ISSN: 0160-4953

Article
Publication date: 1 April 1981

Allison L. Gould

The verification of bibliographic information in a known item search can be both lengthy and tedious. The difficulties in using some of the traditional sources are well‐known. For…

Abstract

The verification of bibliographic information in a known item search can be both lengthy and tedious. The difficulties in using some of the traditional sources are well‐known. For example, the National Union Catalog provides access only through main entry; Books in Print and the Cumulative Book Index have author, title, and subject access but are limited by the fact that they cover only books either in print in a given year or published in a given year. The result can be a frustrating and, at times, fruitless search.

Details

Reference Services Review, vol. 9 no. 4
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 12 July 2011

François Des Rosiers, Jean Dubé and Marius Thériault

Both hedonics and the traditional sales comparison approach are derived from a similar paradigm with respect to how prices, hence market values, are determined. While the hedonic…

1102

Abstract

Purpose

Both hedonics and the traditional sales comparison approach are derived from a similar paradigm with respect to how prices, hence market values, are determined. While the hedonic approach can provide reliable estimates of individual attributes' marginal contribution, it may – unlike the sales comparison approach – underestimate the prominent influence that surrounding properties exert on any given nearby housing unit and sale price. This paper seeks to develop a simple method for reconciling the two approaches within a rigorous conceptual and methodological framework.

Design/methodology/approach

Peer effect models, an analytical device developed, and mainly used, by labour economists, are adapted to the hedonic price equation so as to incorporate nearby properties' influences, thereby controlling for non‐observable neighbourhood effects. In addition to basic, intrinsic, building and land attributes, the ensuing model accounts for three types of effects, namely endogenous interactions effects (i.e. comparable sales influences, or peer effects), exogenous, or neighbourhood, effects and, finally, spatial autocorrelation effects.

Findings

Preliminary findings suggest that integrating peer effects in the hedonic equation allows bringing out the combined impacts of endogenous, exogenous and spatially correlated effects in the house price determination process, with spatial autocorrelation of model residuals being significantly reduced, even without resorting to a spatial autoregressive procedure.

Research limitations/implications

Further investigation is still needed in order to find out which submarket delineation should be used to obtain optimal model performances.

Originality/value

The paper leads to the conclusion that the comparable sales approach, as used in traditional appraisal practice, is valid, although its application is typically flawed by the too small sample size generally used by appraisers. Further investigation is still needed, however, in order to find out which submarket delineation should be used to obtain optimal model performances. This raises the paramount question as to whether the peer effect variable is adequately measured and addresses the tricky issue of kernel determination in spatial statistics and related applications, such as GWR.

Details

Journal of Property Investment & Finance, vol. 29 no. 4/5
Type: Research Article
ISSN: 1463-578X

Keywords

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