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A group of men are gathered around an office work station. On the computer screen an animated, anatomatically correct woman says, “Hello, I'm Maxie, your date from MacPlaymat. Would you like to take off my clothes? I'll guide you. Start with my blouse.” The employee at the keyboard removes Maxie's clothes and then selects “sex toys” from the “tool box.” Maxie can be handcuffed, gagged, shackled, and made to perform a variety of sex acts. The excellent graphics and digitised sound of the computer allow Maxie to writhe and moan. A woman enters the office and finds her colleagues engaged in this “entertainment.” Has a computer game set the stage for a complaint of sexual harassment?

To discuss US, EU and UK tax-related issues that sovereign wealth funds should consider when investing in private funds.

Discusses various tax-related structuring, operational, risk-allocation, and economic matters that private funds, sovereign wealth funds and other non-US institutional investors should consider a series when evaluating potential private fund investments.

Despite the market disruption caused by the COVID-19 pandemic, sovereign wealth funds continued to make significant capital commitments to private funds in 2020 and, as the world emerges from the pandemic, are expected to make similar or greater commitments in 2021 and beyond.

Practical guidance from lawyers with wide experience in international tax planning and investment fund structuring.

In residential buildings, personal choices influence electricity and water consumption. Prior studies indicate that information feedback can stimulate resource conservation. College dormitories provide an excellent venue for controlled study of the effects of feedback. The goal of this study is to assess how different resolutions of socio‐technical feedback, combined with incentives, encourage students to conserve resources.

An automated data monitoring system was developed that provided dormitory residents with real‐time web‐based feedback on energy and water use in two “high resolution” dormitories. In contrast, utility meters were manually read for 20 “low‐resolution” dormitories, and data were provided to residents once per week. For both groups, resource use was monitored during a baseline period and during a two week “dorm energy competition” during which feedback, education and conservation incentives were provided.

Overall, the introduction of feedback, education and incentives resulted in a 32 percent reduction in electricity use (amounting to savings of 68,300 kWh, $5,107 and 148,000 lbs of CO₋₂) but only a 3 percent reduction in water use. Dormitories that received high resolution feedback were more effective at conservation, reducing their electricity consumption by 55 percent compared to 31 percent for low resolution dormitories. In a post‐competition survey, students reported that they would continue conservation practices developed during the competition and that they would view web‐based real‐time data even in the absence of competition.

The results of this research provide evidence that real‐time resource feedback systems, when combined with education and an incentive, interest, motivate and empower college students to reduce resource use in dormitories.

This is the first study to report on the effects of providing college students with real‐time feedback on resource use. The authors of this study are currently engaged in further research to determine: whether reductions in consumption can be sustained over time with and without incentives; the degree to which feedback affect attitude; and the degree to which findings are transferable to apartments and other residential settings.

As the Era of Accountability has given rise to the prevalence of curriculum standards and multiple educational stakeholders have engaged in the writing of these documents, the National Council for the Social Studies has revised its original standards document published nearly two decades ago. This study investigated what the revised document reveals in terms of gendered discourses. Through employing the tools of discourse analysis, the dominant discourses advanced in the document’s curricular recommendations were revealed. Two discourses prevailed in the analysis: gender imbalance with a narrow view of valued masculinity and gender-free with a hidden discourse of males dominating in those spaces. A discussion of the presence of trans and other gender identities in the document is included. As gender is sparsely mentioned in the curricular recommendations, and a binary view of gender is adhered to throughout, there is little guidance for curriculum writers and teachers to teach in transformative ways that challenge the status quo.

There is inadequate health care for patients with developmental disabilities (DD), due to a number of systemic issues. This case study describes the establishment of a medical-dental clinic in Montréal, Québec for adults with DD. The purpose of this paper is to describe the model of interdisciplinary care based on best practices, as an example to encourage a growing community of trained health professionals to serve this population.

Interviews with all the clinic staff and leadership were conducted on-site at the clinic, followed by document review and discussions with an embedded researcher in the organization.

The clinic was established through a series of events that led to public and government interest to act, the timely emergence of major donors, and bringing together several dedicated individuals and organizations. The core team engaged in consultation with clinics, followed by extensive billing analyses and iterative process mapping as a learning organization. Prior to patient visits, the clinic conducted detailed intake processes to adequately plan for each patient interaction. Desensitization visits were undertaken to improve patient tolerance for examination and treatment. The continual collection of data fed into an evaluation framework to facilitate continuous improvement and articulate a model for replication.

To the best of the authors knowledge, there is not a clinic of this nature serving this population in Canada. This work can serve to inform the efforts of other care providers looking to create a medical – dental home for this population.

Investigating the day of week and hour of day temporal patterns of crime typically show that (late) nights and weekends are the prime time for criminal activity. Though instructive, mental-health-related calls for service are a significant component of police service to the community that have not been a part of this research. The purpose of this paper is to analyze calls for police service that relate to mental health, using intimate partner/domestic related calls for police service for context.

Approximately 20,000 mental health related and 20,000 intimate partner/domestic related calls for police service are analyzed. Intra-week and intra-day temporal patterns are analyzed using circular statistics.

Mental-health-related calls for police service have a distinct temporal pattern for both days of the week and hours of the day. Specifically, these calls for police service peak during the middle of the week and in the mid-afternoon.

This is the first analysis regarding the temporal patterns of police calls for service for mental health-related calls. The results have implications for police resourcing and scheduling, especially in the context of special teams for addressing mental health-related calls for police service.

The USA has a rapidly aging prison population that, combined with their poorer health and living conditions, is at extreme risk for COVID-19. The purpose of this paper is to compare COVID-19 mortality trends in the US prison population and the general population to see how mortality risk changed over the course of the pandemic. The authors first provide a national overview of trends in COVID-19 mortality; then, the authors assess COVID-19 deaths among older populations using more detailed data from one US state.

The authors used multiple publicly available data sets (e.g. Centers for Disease Control and prevention, COVID Prison Project) and indirect and direct standardization to estimate standardized mortality rates covering the period from April 2020 to June 2021 for the US and for the State of Texas.

While 921 COVID-19-related deaths among people in US prisons were expected as of June 5, 2021, 2,664 were observed, corresponding to a standardized mortality ratio of 2.89 (95%CI 2.78, 3.00). The observed number of COVID-19-related deaths exceeded the expected number of COVID-19-related deaths among people in prison for most of the pandemic, with a substantially widening gap leading to a plateau about four weeks after the COVID-19 vaccine was introduced in the USA. In the state population, the older population in prison is dying at younger ages compared with the general population, with the highest percentage of deaths among people aged 50–64 years.

People who are incarcerated are dying of COVID-19 at a rate that far outpaces the general population and are dying at younger ages.

This descriptive analysis serves as a first step in understanding the dynamic trends in COVID-19 mortality and the association between age and COVID-19 death in US prisons.

The purpose of this paper is to explore the changes in gender‐biased employment practices that it is perceived have occurred in New Zealand accountancy workplaces over the last 30 years, using Oliver's model of deinstitutionalization.

Sequential interviewing was carried out with 69 experienced chartered accountants and three human resource managers, and at a later date with nine young female accountants.

Evidence is presented of perceived political, functional and social pressures cumulatively contributing to deinstitutionalization of overt gender‐biased employment practices, with social and legislative changes being the most influential. Deinstitutionalization appears incomplete as some more subtle gender‐biased practices still remain in New Zealand's accountancy workplaces, relating particularly to senior‐level positions.

This study adds to understanding of how professions evolve. The purposeful bias in the sample selection, the small size of two of the interviewee groups, and the diversity in the interviewees' workplaces are recognized limitations.

Identification of further cultural change is required to deinstitutionalize the more subtle gender‐biased practices in accountancy organizations. This could help to avoid a serious deficiency of senior chartered accountants in practice in the future.

This paper represents one of a limited number of empirical applications of the deinstitutionalization model to organizational change and is the first to address the issue of gender‐biased practices in a profession. The use of sequential interviewing of different age groups, in order to identify and corroborate perceptions of organizational change is a novel approach.

The purpose of this paper is to examine whether fun in the workplace inadvertently leads to greater incidences of unwanted sexual attention. Specifically, this research examined the relationship between three dimensions of fun and unwanted sexual attention – fun activities, coworker socializing and manager support for fun.

Multiple regression was used to analyze survey data from three Qualtrics business panels.

Fun activities were related to greater incidences of unwanted sexual attention, while manager support for fun was related to fewer instances. With respect to fun activities, mandatory attendance and holding the activities on nights and weekends were associated with further increased unwanted sexual attention. The presence of non-employees during activities was associated with fewer incidences.

The data on fun in the workplace and unwanted sexual attention were obtained at one point in time. Future research would be valuable that obtains data collected at multiple points in time to more fully substantiate cause-and-effect relationships.

Employers may seek to foster a climate in which managers encourage employees to have fun on the job as well as one that explicitly focuses on preventing sexual harassment. Curbing unwanted sexual attention during fun activities may be facilitated by involving non-employees, refraining from holding activities at night and on weekends and keeping employee participation voluntary.

From the perspective of fun in the workplace, this research has demonstrated fun activities may have unintended, adverse consequences. From the perspective of sexual harassment, this research has identified antecedents not typically be considered to be contributing factors of unwanted sexual attention.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.