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1 – 9 of 9Oliver Hutt, Kate Bowers, Shane Johnson and Toby Davies
The purpose of this paper is to use an evaluation of a micro-place-based hot-spot policing implementation to highlight the potential issues raised by data quality standards in the…
Abstract
Purpose
The purpose of this paper is to use an evaluation of a micro-place-based hot-spot policing implementation to highlight the potential issues raised by data quality standards in the recording and measurement of crime data and police officer movements.
Design/methodology/approach
The study focusses on an area of London (UK) which used a predictive algorithm to designate micro-place patrol zones for each police shift over a two-month period. Police officer movements are measured using GPS data from officer-worn radios. Descriptive statistics regarding the crime data commonly used to evaluate this type of implementation are presented, and simple analyses are presented to examine the effects of officer patrol duration (dosage) on crime in micro-place hot-spots.
Findings
The results suggest that patrols of 10-20 minutes in a given police shift have a significant impact on reducing crime; however, patrols of less than about 10 minutes and more than about 20 minutes are ineffective at deterring crime.
Research limitations/implications
Due to the sparseness of officer GPS data, their paths have to be interpolated which could introduce error to the estimated patrol dosages. Similarly, errors and uncertainty in recorded crime data could have substantial impact on the designation of micro-place interventions and evaluations of their effectiveness.
Originality/value
This study is one of the first to use officer GPS data to estimate patrol dosage and places particular emphasis on the issue of data quality when evaluating micro-place interventions.
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Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…
Abstract
Purpose
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.
Design/methodology/approach
The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.
Findings
Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.
Research limitations/implications
The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.
Practical implications
An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.
Social implications
The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.
Originality/value
This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.
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Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone
The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper…
Abstract
Purpose
The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper explores the extent of site-specific social, environmental and ethical (SEE) reporting by mining companies operating in Ghana.
Design/methodology/approach
The authors conduct an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009–2014 to extract site-specific SEE information relating to the companies’ mining operations in Ghana. The authors also theorise these actions using the existentialist work of Jean-Paul Sartre, in particular his work on “bad faith, nothingness and authenticity”.
Findings
The findings suggest that SEE information disclosure at site-specific level remains problematic because of bad faith and inauthenticity by mining companies attempting to placate a range of stakeholders. Bad faith represents a form of self-deception or internal denial which manifests in corporate narratives. Inauthenticity is a self-awareness that culminates in the denunciation of corporate identity and the pursuit of external expectations. The effect is the production of inauthentic corporate accounts that is constrained by the assumption made on stakeholder expectation.
Originality/value
The authors apply a Sartrean lens to explore site-specific SEE. Furthermore, the authors seek to expand the social accounting research domain by drawing on Sartre’s work on “bad faith” and “nothingness”. Sartre’s work to the best of the authors’ knowledge is not explored in social accounting research.
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Ashley Brown, Douglas Eadie, Richard Purves, Andrea Mohan and Kate Hunt
This paper aims to explore smokefree prison policy, from the perspective of people in custody in Scotland.
Abstract
Purpose
This paper aims to explore smokefree prison policy, from the perspective of people in custody in Scotland.
Design/methodology/approach
In total, 77 people in custody in Scotland were interviewed in the period leading up to implementation of a nationwide prison smokefree policy. Data were thematically analysed to identify the diversity of views and experiences.
Findings
Participants described a widespread awareness in prisons of plans to implement a smokefree policy from 30 November 2018. Opinions about smokefree prisons varied among participants based on perceptions of the fairness, and anticipated positive and negative consequences of removing tobacco from prisons. At the time of the interviews, people in custody were responding to the impending smokefree policy, either by proactively preparing for the smokefree rule change or by deploying avoidance strategies. Participants described opportunities and challenges for implementing smokefree policy in prisons across three main themes: the role of smoking in prison, prison smoking cessation services and motivations for quitting smoking among people in custody.
Originality/value
This study exploring smokefree prisons from the perspectives of people in custody has several novel features which extend the evidence base. The findings highlight measures for jurisdictions to consider when planning to prohibit smoking in their prisons in the future. These include the need for evidence-based smoking cessation support in advance of smokefree policy, effective communication campaigns, consideration of broader structural determinants of health in prison and ongoing measures to reduce rates of return to smoking post release.
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Cathy Zishang Liu, Xiaoyan Sharon Hu and Kenneth J. Reichelt
This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their…
Abstract
Purpose
This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their riskiness.
Design/methodology/approach
This paper measures a firm’s riskiness with idiosyncratic risk and employs the first-difference design to test the relation between idiosyncratic risk and the order of current liabilities, noncurrent liabilities and preferred stock, respectively. Further, the paper tests whether operating liabilities are viewed as riskier than financial liabilities. Finally, the authors partition their sample based on the degree of financial distress and investigate whether the results differ between the two subsamples.
Findings
The paper finds that current liabilities are viewed as riskier than noncurrent liabilities and preferred stock is viewed as less risky than current and noncurrent liabilities, consistent with the ordering on the balance sheet. Further, the paper finds that operating liabilities are viewed as riskier than financial liabilities. Finally, the authors find that total liabilities and preferred stock (redeemable and convertible classes) are viewed as riskier for distressed firms than for nondistressed firms.
Originality/value
The authors thoroughly investigate the riskiness of several classes of claims and document that the classification of liabilities and preferred stock classes is relevant to common stockholders for assessing their associated risk.
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In today's global business environment, international assignments have become integral part of employee's job profile. Adaptation to a different cultural environment plays a role…
Abstract
Purpose
In today's global business environment, international assignments have become integral part of employee's job profile. Adaptation to a different cultural environment plays a role in affecting employee's performance. In such a situation, cultural intelligence plays an important role. In order to sustain in a diverse work setting, a global organization entails managers who are sensitive to different cultural requirements. Factors affecting cultural intelligence have been a major area of study. However, studies relating short-term foreign trips and their role on four aspect of cultural intelligence are lacking. Therefore, present study was undertaken to know role of foreign visits in affecting cultural intelligence among professionals of diverse background.
Design/methodology/approach
The present study is a primary study conducted for a sample of 120 respondents divided into two groups. One group comprised professionals having experience of foreign visits while other group comprised professionals who had not visited a foreign country. We use Levene’s Test for equality of variances was applied to assess the difference of variation of cultural intelligence between two different groups of respondents.
Findings
The results revealed that short-term trips play a significant role in affecting metacognitive, cognitive and motivational components of cultural intelligence. However, behavior cultural intelligence is not affected by short-term trips significantly.
Research limitations/implications
Outcome of present research forms basis for future studies that can be conducted linking long-term trips and culture intelligence. This study is practically useful for improving cultural intelligence of professionals to enhance their success and effectiveness in international assignments.
Originality/value
The study adds novelty to the field of cultural intelligence as prior studies were lacking in relating role of short-term trips on four different components of cultural intelligence.
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