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Book part

Therese Nilsson and Andreas Bergh

There is an on-going debate as to whether health is negatively affected by economic inequality. Still, we have limited knowledge of the mechanisms relating inequality to…

Abstract

There is an on-going debate as to whether health is negatively affected by economic inequality. Still, we have limited knowledge of the mechanisms relating inequality to individual health and very little evidence comes from less-developed economies. We use individual and multi-level data from Zambia on child nutritional health to test three hypotheses consistent with a negative correlation between income inequality and population health: the absolute income hypothesis (AIH), the relative income hypothesis (RIH) and the income inequality hypothesis (IIH). The results confirm that absolute income positively affects health. For the RIH we find sensitivity to the reference group used. Most interestingly, we find higher income inequality to robustly associate with better child health. The same pattern appears in a cross country regression. To explain the conflicting results in the literature we suggest examining potential mediators such as generosity, food sharing, trust and purchasing power.

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Health and Inequality
Type: Book
ISBN: 978-1-78190-553-1

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Article

Rocco R. Vanasco

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and…

Abstract

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

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Managerial Auditing Journal, vol. 13 no. 1
Type: Research Article
ISSN: 0268-6902

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Article

DEAR SIR, I have read with interest the article “Fluid Flow through Restrictions” by L. S. Greenland, published in the June issue of your journal, but feel obliged to…

Abstract

DEAR SIR, I have read with interest the article “Fluid Flow through Restrictions” by L. S. Greenland, published in the June issue of your journal, but feel obliged to comment on two things.

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Aircraft Engineering and Aerospace Technology, vol. 15 no. 8
Type: Research Article
ISSN: 0002-2667

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Article

Wing Him Yeung and Camillo Lento

The purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China.

Abstract

Purpose

The purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China.

Design/methodology/approach

Two corporate governance mechanisms form the basis of the analysis: 1) the board of directors and 2) the external audit function. OLS regression analysis is employed on a large sample from 2000 to 2014 with 20,235 firm-year observations.

Findings

Corporate governance is found to be associated with reduced levels of earnings opacity for Chinese listed companies. Furthermore, the association between corporate governance and reduced levels of earnings opacity strengthened after the implementation of various key reforms.

Practical implications

Chinese regulators are advised to proceed with caution as not all Western approaches to corporate governance are transferrable to the Chinese setting.

Originality/value

This study contributes to the literature by analyzing broad latent constructs of corporate governance in addition to individual observable dimensions in order to reveal that various key reforms have been successful in strengthening the link between governance and reporting quality for Chinese listed companies.

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Asian Review of Accounting, vol. 28 no. 4
Type: Research Article
ISSN: 1321-7348

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Article

Rahul Singh Chauhan, Alexandra E. MacDougall, Michael Ronald Buckley, David Charles Howe, Marisa E. Crisostomo and Thomas Zeni

Procrastination is regularly presented as a behavior to avoid, but this paper argues that individuals who strategically engage in procrastination may experience unique…

Abstract

Purpose

Procrastination is regularly presented as a behavior to avoid, but this paper argues that individuals who strategically engage in procrastination may experience unique performance benefits that non-procrastinators do not. The purpose of this paper is to present a balanced framework from which procrastination, beginning with a review of the procrastination performance literature and historical stance on the behavior, can be understood.

Design/methodology/approach

This paper presents and reviews the use of procrastination in organizations.

Findings

Our findings indicate that while procrastination can be dysfunctional, it can prove to be strategically valuable. To summarize, this paper recommends a holistic conceptualization of procrastination that refrains from value judgment and calls for rethinking the stigma associated with the behavior.

Originality/value

This paper highlights both the theoretical and practical importance of exploring the benefits of procrastination in an organizational context.

Details

Management Research Review, vol. 43 no. 10
Type: Research Article
ISSN: 2040-8269

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Article

H. Sutton

WHEN the use of metals in the construction of the more important parts of aircraft of the heavier‐than‐air type superseded the use of timber, a large number of practical…

Abstract

WHEN the use of metals in the construction of the more important parts of aircraft of the heavier‐than‐air type superseded the use of timber, a large number of practical problems were encountered, as might reasonably be expected. The reasons for the popularity of metal structures are readily appreciated by those who have had experience of wooden structures. An important property in any material employed in aircraft construction is that of permanence. So far as materials employed in marine aircraft are concerned, the task of supplying alloys to give the desired degree of permanence, together with the necessary mechanical properties, is not by any means an easy one. The corrosion‐resistance, in particular, is a property vitally affecting the suitability of a particular metal or alloy for use in marine aircraft. Most industrial metals corrode—i.e., enter into chemical reactions, the result of which is in effect the conversion of some of their mass into non‐metallic matter—on exposure to a normal inland atmosphere, and as a rule the rate of corrosion is much greater in marine atmospheres or in contact with sea water.

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Aircraft Engineering and Aerospace Technology, vol. 2 no. 8
Type: Research Article
ISSN: 0002-2667

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Book part

Rune Elvik

Purpose – This chapter gives an overview of meta-analytic methods and illustrates the use of these methods for synthesising research findings. The advantages of performing…

Abstract

Purpose – This chapter gives an overview of meta-analytic methods and illustrates the use of these methods for synthesising research findings. The advantages of performing a meta-analysis are described. Pitfalls in meta-analyses are also discussed. The chapter is intended to present the main elements of a meta-analysis and guide readers to literature presenting meta-analytic methods in greater detail.

Methodology – Key references in the meta-analysis literature are quoted and examples of meta-analyses are presented.

Findings – A meta-analysis is a useful tool for summarising knowledge in fields where a large number of studies have been reported. In addition to providing summary estimates of results, a meta-analysis can be applied to identify factors that produce systematic variation in study findings.

Research implications – Methods of meta-analyses keep developing to deal with complex data structures, thus extending the type of research findings that are amenable to meta-analyses.

Practical implications – Performing a meta-analysis saves labour by eliminating the need to read and digest a large number of studies in order to get an overview of the current state-of-knowledge in a field. Moreover, a meta-analysis establishes a system for easily and quickly updating knowledge as new studies become available.

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Safe Mobility: Challenges, Methodology and Solutions
Type: Book
ISBN: 978-1-78635-223-1

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Book part

Stuart Redding, Richard Hobbs, Catia Nicodemo, Luigi Siciliani and Raphael Wittenberg

Purpose: In this chapter, we examine the National Health Service (NHS) and Adult Social Care (ASC) in England, focussing on policies that have been introduced since 2000…

Abstract

Purpose: In this chapter, we examine the National Health Service (NHS) and Adult Social Care (ASC) in England, focussing on policies that have been introduced since 2000 and considering the challenges that providers face in their quest to provide a high standard and affordable health service in the near future.

Methodology/Approach: We discuss recent policy developments and published analysis covering innovations within major aspects of health care (primary, secondary and tertiary) and ASC, before considering future challenges faced by providers in England, highlighted by a 2017 UK Parliament Select Committee.

Findings: The NHS and ASC system have experienced tightening budgets and serious financial pressure, with historically low real-terms growth in health funding from central government and local authorities. Policymakers have tried to overcome these challenges with several policy innovations, but many still remain. With large-scale investment and reform, there is potential for the health and social care system to evolve into a modern service capable of dealing with the needs of an ageing population. However, if these challenges are not met, then it is set to continue struggling with a lack of appropriate facilities, an overstretched staff and a system not entirely appropriate for its patients.

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The Sustainability of Health Care Systems in Europe
Type: Book
ISBN: 978-1-83909-499-6

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Article

ONLY a mild flutter in the dovecotes was felt by the discovery, made public in the Justce of the Peace, one, that fines for the detention of library books were…

Abstract

ONLY a mild flutter in the dovecotes was felt by the discovery, made public in the Justce of the Peace, one, that fines for the detention of library books were unauthorised by Law and, two, that readers who declined to pay them could not be refused access to their own libraries. It is possible that this was known long ago to librarians and is not the reason why a very few libraries do not exact fines. Hewitt, however, tells us that although the practice of charging is universal no machinery exists for the recovery of fines. He does say that while recourse to the courts for their recovery is not to be recommended, exclusion from the use of the library would be admissible. Without arguing for or against fines, the fact that they persist and are in the view of many a commonsense and necessary way of ensuring the return of books, and that the Acts give authority for the making of byelaws for the good management of libraries, there appears to be a case for getting the matter settled one way or other. No librarian wants to act in disregard of law, but it is difficult to get a case heard as, for the sake of the small sum involved in a fine and remembering the relatively large sum involved in a court action, few borrowers will be found to challenge fines. It is our own business to see that our ways are legal.

Details

New Library World, vol. 55 no. 4
Type: Research Article
ISSN: 0307-4803

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Article

IN the October number of THE BRITISH FOOD JOURNAL, while disclaiming any intention of supporting or opposing any political party or any section of politicians, we stated…

Abstract

IN the October number of THE BRITISH FOOD JOURNAL, while disclaiming any intention of supporting or opposing any political party or any section of politicians, we stated our opinion that the fiscal policy which has been outlined before the country by Mr. CHAMBERLAIN is eminently one which requires to be put to the test of experiment and which cannot be profitably argued about upon theoretical bases. In connection with the allegation that by following the policy of leaving our doors open to those who shut their own doors in our faces, we are able to obtain goods at less expense than would be the case under other conditions, we pointed out that it would be well for the public to consider whether that which is so cheap may not also, to a great extent, be particularly nasty. The desirability of considering the nature and quality of so‐called “ cheap ” foods, supplied to us by various countriies without restriction, does not, as yet, appear to have entered the heads of those who have made matter for political controversy out of what is, in reality, a scientific question. The facts are not sufficiently known, or, in consequence of the proverbial carelessness of our generation, are not clearly appreciated. And yet, as it seems to us, some of those facts are of paramount importance to those who desire to study the subject in a calm and scientific manner and outside the region of political turmoil. What do we get from the various countries whose producers and merchants are free to “dump” their goods in this country without the restrictive influence of duty payments? Great Britain has made it known to all the world that “Rubbish may be Shot Here,” and we venture to say that the fullest advantage has been taken, and is taken, of the permission. From America, France, Germany, Italy, Holland, and Belgium, in fact from every producing country—including now even Russia and Siberia, we get inferior or scientifically‐adulterated articles which are sold to the public “ cheap.” Milk and butter scientifically adulterated, or produced under improper conditions in such a way that their composition becomes the same as physically‐adulterated products, condensed “milk” minus cream, cheese practically devoid of fat, or “ filled ” (as it is called) with margarine, all reach us in enormous quantities from most of our near and dear neighbours. Butter and certain wines and beers, loaded with injurious ‘ preservative” chemicals and the sale of which is prohibited in the country of production, are sent to the easily‐entered British “dumping‐ground” for the delectation of its confiding inhabitants. “Tinned” foods prepared from raw materials of inferior character or of more than questionable origin, are copiously unloaded on our shores to feed our complaisant population,—instead of being consigned to the refuse destructors which should be their proper destination; while, every now and then, when something worse than usual has been supplied, representative specimens of this delectable class of preparation are proved to have caused outbreaks of violent illness—those so‐called ptomaine poisonings which, of late years, have increased in number and in virulence to so distinctly alarming an extent. Flour made from diseased or damaged grain, or itself “ sick ” or damaged, and so “ processed ” as to mask its real condition; flour, again, adulterated with other and inferior meals, are “ goods ” supplied to us in ample amount for the benefit of those whose mainstay is some form of bread or flour‐food. The list might be continued literally ad nauseam.

Details

British Food Journal, vol. 5 no. 11
Type: Research Article
ISSN: 0007-070X

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