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This paper aims to help auditors manage the risk of Foreign Corrupt Practices Act (“FCPA”) violations of the companies that they audit, particularly those with operations in Latin America.

First, the paper describes the relevant provisions of the FCPA. Second, it identifies the common schemes and transactions associated with heightened risk of FCPA liability in Latin America and provides recommendations to minimize this risk. Third, it discusses the responsibilities of auditors under U.S. securities laws and regulations with respect to the FCPA violations of their clients. Finally, it describes the sanctions that auditors could face if they fail to fulfill their responsibilities regarding these FCPA violations. The paper is based on data collected from various documents including laws, cases, accounting and auditing standards, litigation releases, press releases, deferred prosecution agreements, and enforcement actions.

Auditors have a responsibility under Section 10A(a) of the Exchange Act to design procedures that provide reasonable assurances of detecting the FCPA violations of their clients, which are illegal acts with direct and material effects on the financial statements. In addition, auditors have a responsibility under Section 10A(b) of the Exchange Act to report the violations of the FCPA that they detect during the audit to the appropriate level of management. If management does not take the necessary remedial steps, auditors must report FCPA violations to the U.S. Securities and Exchange Commission. In order to reduce their FCPA-related liability and fulfill their responsibilities under U.S. securities laws and accounting standards, auditors should closely scrutinize transactions with a high risk of FCPA liability. An analysis of FCPA cases occurring in Latin America reveals six categories of transactions with heightened FCPA risk.

While there is much literature regarding a company’s compliance with the FCPA, there has not been much literature about the auditor’s responsibilities with respect to the FCPA violations of their clients. This paper attempts to start bridging this gap by providing guidance to auditors regarding their responsibilities to detect and report FCPA violations.

The National Commission on Unemployment Compensation (NCUC) represents the only full‐fledged review of unemployment insurance since the enactment of this all‐important social programme in 1935. Assuming a body of commissioners deeply versed in unemployment insurance, considering also that the commission was to have two full years and adequate funds with which to work, there was an expectation that the commission would be the most significant event in the programme's history. Now that the commission has completed its task, it is time to review the results of its work and assess its worth.

The purpose of this paper is to provide executive management at a regional university with empirical data to justify, or otherwise, a substantial outlay of funds to support bicycle commuting as a viable strategy for the reduction of traffic congestion.

A custom designed questionnaire was completed by 270 participants who were enrolled in a first year undergraduate science, technology and society course which focussed on the environment and sustainability issues. The questionnaire targeted the likelihood that participants would use a bicycle to commute to university and the factors which influenced the decision to bicycle commute.

Principal components analysis identified a common underlying construct which addressed the likelihood to ride to university and involved the opportunity to ride on bike paths, the availability of appropriate facilities at the institution, knowledge of other people who rode to university and the number of study contact hours on a given day. Qualitative analysis identified route safety as the primary factor influencing the decision to bicycle commute. No association was identified between the likelihood to bicycle commute and the participants' confidence or experience level in riding a bicycle. While the study provides evidence to support the expenditure required to develop an appropriate built environment which facilitates bicycle commuting, it indicates that such action taken in isolation will have minimal effect on increasing this mode of commuting.

The study was conducted to meet the needs of a particular institution and is not considered generally applicable. However, it provides a framework for others who may wish to conduct similar research.

This study targets a perceived gap in the literature in relation to the attitude of tertiary students towards bicycle commuting and provides empirical evidence to support bicycle commuting as a sustainable transport option.

Thin cracks on the surface, such as those found in nuclear power plant concrete structures, are difficult to identify because they tend to be thin. This paper aims to design a novel segmentation network, called U-shaped contextual aggregation network (UCAN), for better recognition of weak cracks.

UCAN uses dilated convolutional layers with exponentially changing dilation rates to extract additional contextual features of thin cracks while preserving resolution. Furthermore, this paper has developed a topology-based loss function, called ℓ_cl Dice, which enhances the crack segmentation’s connectivity.

This paper generated five data sets with varying crack widths to evaluate the performance of multiple algorithms. The results show that the UCAN network proposed in this study achieves the highest F1-Score on thinner cracks. Additionally, training the UCAN network with the ℓ_cl Dice improves the F1-Scores compared to using the cross-entropy function alone. These findings demonstrate the effectiveness of the UCAN network and the value of incorporating the ℓ_cl Dice in crack segmentation tasks.

In this paper, an exponentially dilated convolutional layer is constructed to replace the commonly used pooling layer to improve the model receptive field. To address the challenge of preserving fracture connectivity segmentation, this paper introduces ℓ_cl Dice. This design enables UCAN to extract more contextual features while maintaining resolution, thus improving the crack segmentation performance. The proposed method is evaluated using extensive experiments where the results demonstrate the effectiveness of the algorithm.

Literature on entrepreneurial resourcefulness (ER) has grown constantly in the last two decades. ER is a construct that describes the specific behavior of entrepreneurs, focusing on the generation and deployment of resources to pursue an opportunity. Since the ER literature has expanded and diversified, the purpose of this study is to integrate its findings with existing knowledge about the construct.

The study applies a systematic literature review approach, following the methodology of Tranfield et al. (2003). The authors identify and synthesize 31 studies focusing on ER.

The literature on ER can function on four different levels: (1) individual, (2) organizational, (3) contextual, and (4) effectual level. Studies on ER concentrate on either the individual or the organizational level, with the contextual and effectual levels appearing as additional study categories for the studies. Behind this categorization, research views ER either as an antecedent influencing a specific effect or as an outcome resulting from a particular context.

This paper is the first of its nature, structuring the existing ER research and proposing a research agenda on ER with seven concrete research avenues and their research questions. Based on the systematic literature review, the authors develop a framework consolidating the interrelations of the different levels.

The purpose of this study is to systematically analyze family business research, which has experienced tremendous growth. Through this study’s categorization and evaluation of research, the authors illustrate the evolution of family business research in management, entrepreneurship and family business domains over the past decade.

This study provides an interdisciplinary systematic review of family business literature between 2008 and 2022 to analyze the family business field. Following similar previous reviews (Chrisman et al., 2003; Debicki et al., 2009), this study’s final sample includes 1,443 studies, which the authors categorize into six broad topics and 21 subcategories of management topics.

This study’s analysis reveals the field has grown nearly fivefold since 2007. As such, the authors examine the growth and decline of specific research topics. The authors also find in the past decade family business research has experienced rapid growth across a variety of outlets, signaling increasing reach, richness and legitimacy of the field.

By reviewing and analyzing 1,443 family business articles, the results illustrate the evolution of family business research over the past decade and what this means for its future. Based on this study’s systematic review, the authors offer insights into the state of the field and propose avenues for future research so the field can continue to prosper.

Considering recent changes in sales practices, such as the sales role becoming more strategic, increased reliance on technology for sales activities, increased stress from adding technological responsibilities to the sales role and decreased avenues of social support (such as traditional forms of community) to cope with work-related stressors, there is a need to reconsider Verbeke et al.’s (2011) classification scheme of determinants of sales performance, which was based on literature published before these critical changes became apparent. This paper aims to conduct a systematic review of sales performance research published during 1983–2018 to propose an extension to Verbeke et al.’s (2011) classification.

This paper followed a systematic approach to the literature review in five sequential steps – search, selection, quality control, extraction and synthesis – as suggested by Tranfield et al. (2003). In total, 261 peer-reviewed journal papers from 36 different journals were selected for extraction and synthesis.

The findings make the following additions to the classification: strategic and nonstrategic activities as a new category, technological drivers of sales performance and job-related psychosocial factors as a broader category to replace role perceptions. Derived from the job demand–control–support model, three subcategories within the category of job-related psychosocial factors are psychological demands (encompasses role perceptions and digital-age stressors such as technostress creators), job control and work-related social support.

This paper identifies that manager’s role in facilitating technology skills, providing informal social support to remote or virtual salespeople using technology, and encouraging strategic behaviors in salespeople are future research areas having good potential. Understanding and building positive psychology aspects in salespeople and their effect on sales performance is another promising area.

Newly added technological drivers draw the attention of sales firms toward the influence of technology and its skilful usage on salesperson performance. Newly added strategic activities makes a case for the importance of strategic participation in salesperson performance.

This review extends Verbeke et al.’s (2011) classification scheme to include recent changes that sales profession and literature have undergone.

Purpose – The chapter reviews the relationship between cities, urban form and cycling and identifies generally accepted understandings, issues about which more remains to be known and some prescriptions for future action.

Approach – The discussion is based on evidence drawn from the cycling literature and from primary data collected by the authors.

Findings – Land use patterns and densities have an impact on the level of cycling and, despite some remaining methodological difficulties, it appears that cities which invest in infrastructure for cycling display greater levels of cycle use. Issues which remain in contention and require further analysis include the balance between provision for cycle traffic which is separated from motor traffic and the nature of that provision, the extent to which cycle traffic may directly substitute for trips by motor vehicle and the complexity of estimating the benefits of cycling.

Implications – Planning for cycle traffic needs to be undertaken on an area wide basis and synergistically with traffic management for motor traffic, and such planning should have due regard to the distances for which cycling is most competitive. There remains untapped potential for chaining cycle trips with public transport trips.

The purpose of this paper is to explore the perceptions of new nurses in Singapore of their experiences of role transition and to examine the implications for managers in terms of employee training, development and retention.

This qualitative study was conducted using a constructivist grounded theory approach. In total 26 novice nurses and five preceptors (n=31) from five different hospitals participated in the study. Data were collected from semi-structured interviews and reflective journal entries and analysed using the constant comparative method.

The findings revealed that novice nurses remained emotionally and physically challenged when experiencing role transition. Two major constructs appear to play an important part in the transition process; learning how to Fit in and aligning personal with professional and organisational identities. The findings highlight factors that facilitate or impede Fitting in and aligning these identities.

Although the concept of Fitting in and its relation to the attrition of novice nurses has been explored in global studies, that relationship has not yet been theorised as the dynamic alignment of multiple identities. Also, whilst most research around Fitting in, identity and retention has been conducted in western countries, little is known about these issues and their interrelationship in the context of Singapore. The study should inform decision making by healthcare organisations, nurse managers and nursing training institutions with respect to improving the transition experience of novice nurses.