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There has been a considerable amount of interest in employee share ownership schemes in the last few years, and this has been mirrored by an increase in publications relating to the subject. However, the authors argue that this literature leaves much to be desired, in particular in its implicit assumption that management and employee interests will converge with share ownership. The evidence from two of their case studies indicates a divergence between management objectives and employee responses. It also suggests that trade union attitudes to share ownership may be changing as well.

This paper aims to explore the supply chain management problem of understanding the response of suppliers to buyer behaviours and characteristics.

The paper reviews the relevant literature in search of references to critically assesses the effects of applying the mirror images of the concepts of customer value, satisfaction and product or service quality, developed in the field of marketing, to the field of operations management.

The study suggests that the new concept of purchase offering quality is worthy of further development in the supply chain management area and that supplier value and supplier satisfaction are useful concepts for understanding supplier behavioural intentions.

The study will help organisations to improve supply chain performance through an enhanced ability of organisations-as-buyers to influence supplier behaviour by modifying aspects of their own behaviour. It should be of particular interest to all organisations in their dealings with recalcitrant and unresponsive suppliers, or buyers with very low levels of power trying to improve the responsiveness of more powerful suppliers.

The paper introduces two new concepts: “purchase offering quality” that describes supplier perceptions of the characteristics and behaviours of buyers offering supplier benefits, and “supplier behavioural intentions” that is a term referring to the responses of suppliers to buyer characteristics and behaviours. This work can form the foundations of an extensive area of new study into organisational supplying behaviour.

Purpose: While COVID-19 has upended lives, it has also catalyzed innovation with potential to advance health delivery. Yet, we know little about how the delivery system, and primary care in particular, has responded and how this has impacted vulnerable patients. We aimed to understand the impact of COVID-19 on primary care practice sites and their vulnerable patients and to identify explanations for variation. Approach: We developed and administered a survey to practice managers and physician leaders from 173 primary care practice sites, October-November 2020. We report and graphically depict results from univariate analysis and examine potential explanations for variation in practices' process innovations in response to COVID-19 by assessing bivariate relationships between seven dependent variables and four independent variables. Findings: Among 96 (55.5%) respondents, primary care practice sites on average took more safety (8.5 of 12) than financial (2.5 of 17) precautions in response to COVID-19. Practice sites varied in their efforts to protect patients with vulnerabilities, providing care initially postponed, and experience with virtual visits. Financial risk, practice size, practitioner age, and emergency preparedness explained variation in primary care practices' process innovations. Many practice sites plan to sustain virtual visits, dependent mostly on patient and provider preference and continued reimbursement. Value: While findings indicate rapid and substantial innovation, conditions must enable primary care practice sites to build on and sustain innovations, to support care for vulnerable populations, including those with multiple chronic conditions and socio-economic barriers to health, and to prepare primary care for future emergencies.

This chapter examines social variations in parent dissatisfaction with children’s medical care and tests whether greater dissatisfaction is associated with less preventive care and unmet medical need.

The 2007 National Survey of Children’s Health (NSCH) is a nationally representative cross-sectional sample of parents of U.S. children age 0–17 years (N=78,523). We use a combination of ordinary least squares (OLS) and binary logistic regression to analyze parent dissatisfaction, preventive care, and unmet medical need.

Our results indicate that parents’ dissatisfaction scores are significantly higher for racial/ethnic minorities, non-English speakers, lower socioeconomic status (SES) respondents, and the uninsured. Furthermore, parent dissatisfaction has a significant and robust association with lack of preventive care and reports of unmet medical need.

Due to the cross-sectional research design, we were unable to determine whether dissatisfaction caused parents to delay children’s medical care, thus resulting in a lack of annual preventive care and greater unmet needs.

Although there is extensive research on adult perceptions of their own medical care, few sociological studies have examined parents’ perceptions about their children’s care. Yet, there is substantial evidence that parents transmit health-related attitudes, beliefs, and behaviors to their children. As with adult patients, parent satisfaction with their child’s medical care is stratified by social characteristics; however, we also find a strong association between dissatisfaction and use of other important health services. It may be the case that when parents feel that they did not receive satisfactory care, they are more likely to delay, or to forgo, preventive and other health services.

Taking an international comparative approach, this chapter investigates the variance in the adoption of employee share ownership and stock option arrangements across countries. In particular, we investigate the influence of multinational enterprises (MNEs), industrial relations factors, HRM strategies, and market economies on the adoption and spread of the arrangements across countries. We find that industrial relations factors do not explain the variance in adoption by companies in their respective countries. MNEs and HRM strategies are important drivers of adoption. Market economy does not moderate the influence of MNEs on adoption, suggesting that MNEs universally apply the arrangements across borders.

It is estimated that we spend at least a third of our working lives in the workplace and the duration of this, due to the extension of working lives through legislative changes and increased pension ages, is set to increase. Ageing of the workforce is a growing concern but health and safety issues cannot be used as an excuse for not employing older workers. A healthy workplace is one where the risks are managed and where workers and their managers work together to improve the work environment and protect the health of the workers. Furthermore, linking this to personal health resources and the local community can improve the health of all involved. Within the workplace this includes both the psychosocial and physical work environment. To create a healthy workplace there is a need to ensure risk management measures are in place and our older workers participation in risk assessment and risk reduction programmes. In addition to this, targeted occupational health promotion programmes may be beneficial. There are few integrated policies with regard to age and work but research does identify good practice, including participation of employees in change measures, senior management commitment and taking a life-course approach. While there are challenges in relation to age-related change, the work ability concept can improve understanding. The use of a comprehensive approach such as Age Management can help employers who have a critical role in making the workplace age-ready.

In this chapter we perform a Monte Carlo simulation study of the errors-in-variables model examined in Ramsey, Gallegati, Gallegati, and Semmler (2010) by using a wavelet multiresolution approximation approach. Differently from previous studies applying wavelets to errors-in-variables problem, we use a sequence of multiresolution approximations of the variable measured with error ranging from finer to coarser scales. Our results indicate that multiscale approximations to the variable observed with error based on the coarser scales provide an unbiased asymptotically efficient estimator that also possess good finite sample properties.

Though it is one of the strongest predictors of vaccine initiation, few studies have examined the social correlates of health care professional (HCP) recommendations of the human papillomavirus (HPV) vaccination. This study employs a “fundamental causes” framework to examine whether family socioeconomic status is associated with parent reports of HPV vaccine uptake and HCP recommendation of the vaccine among female youth aged 12–17.

Using the 2007 National Survey of Children’s Health, a nationally representative sample of parents in the United States, this study documents a clear socioeconomic gradient in HCP recommendation of the HPV vaccine.

Results from a set of logistic regression models demonstrate that lower income families have significantly lower odds of vaccine initiation; however, the effect of household income is mediated by HCP recommendation. Further analyses reveal that lower income and poor families have reduced odds of receiving a HCP recommendation even when other health care related factors such as insurance status, annual preventive care, and a usual source of care are controlled.

The findings suggest that low income and poor families are less likely to receive needed health information regarding the HPV vaccine, thereby reducing the likelihood of vaccine uptake.

The purpose of this paper is to examine whether auditors interpret the risk of material misstatement (RMM) in accordance with current standards' definition of inherent risk (IR). It is argued that controls should not be presumed when assessing inherent risk and that inherent risk should be considered separate from and prior to control risk when it is practical to do so. Because auditing standards explicitly require auditors to assess IR without consideration of internal controls (i.e. control risk (CR)), RMM should not be adjusted upward for control deficiencies.

The authors survey and interview practicing auditors to gain an understanding of current risk assessment practice. They then evaluate whether their understanding of risk assessment is in line with current standards.

Contrary to auditing standards' definition of inherent risk, it appears that auditors presume some level of expected control effectiveness when assessing IR and they may increase RMM in response to internal control deficiencies. Such a presumption is inconsistent with the definition of inherent risk from the Auditing Standards Board (SAS No. 107), Public Company Accounting Oversight Board (AS 8), and International Auditing and Assurance Standards Board (ISA 200). Such misinterpretation may be an inadvertent result of guidance provided by standard setters in the form of SAS No. 109 from the ASB, AS 12 from the PCAOB and ISA 315 from the IAASB, which suggest combining IR and CR into RMM.

The research is limited both by the small sample size and the small number of risk factors investigated.

If auditors presume a level of controls in assessing inherent risk, they may reduce audit effectiveness by estimating a lower RMM than is appropriate.

This study presents insights on the interpretation and assessment of audit risk in audit environments where inherent risk is no longer automatically set to be at the maximum. Namely that due to the definition of inherent risk, control information should have a unidirectional downward effect on the risk of material misstatement.