Search results

Much social policy research today is commissioned, published and publicised by organisations with direct involvement in that particular aspect of policy. Whilst much good can result from such “advocacy research”, at times the tactics employed by some groups have been criticised for exaggerated claims making and sensationalist reporting as they attempt to get their particular issue into the political and public domain and also generate more government funding and/or increase public donations. The purpose of this paper is to investigate such claims.

In this paper the author wishes to look at some of the tactics utilised by advocacy groups in order to establish the legitimacy of their particular concern. The author focuses on material published by Action for Children and the National Society for the Prevention of Cruelty to Children and between 2010 and 2012 in relation to child maltreatment, critically analysing them from a social constructionist standpoint and drawing on aspects of moral panic theory.

The paper concludes by warning of the dangers for both social policy and related practice that can arise from uncritically accepting the claims of contemporary moral entrepreneurs.

This paper uses theoretical concepts to analyse contemporary campaigns by two charity organisations.

Using unpublished time‐series data for three specific age/gender groups, we first determine the percentage of female employment to total employment for nine sectors of the U.S. economy. Second, we estimate the cyclical change in hours of employment for each age/gender group within each sector. Third, we estimate the cyclical behavior of the nominal wage for each sectoral gender group. The paper’s evidence does not support, in general, a more cyclical response of female hours worked in the service‐producing sectors that are dominated by women. We find partial evidence that hours worked by men are more cyclical compared with hours worked by women in the male‐dominated goods‐producing sectors. Given the evidence of no pronounced difference in the cyclical behavior of hours and wages for men and women, the business cycle is gender‐neutral.That is, the elastic female labor supply is washed out over the business cycle across major sectors of the U.S. Economy. Observational evidence suggests supply‐side and structural factors in the economy have attenuated the business cycle, especially in the service‐producing sectors.

Performance Based Logistics (PBL) is an acquisition reform that is intended to improve weapon systems logistics by reducing cost, improving reliability, and reducing footprint. PBL is an extension of a broad process of rationalizing and, in many cases, outsourcing government services. As with other examples of governmental service outsourcing, measurement issues arise in the gap between governmental objectives and service measurement, and in the contrast between clear profit-centered vendor metrics, and more complex mission-oriented governmental metrics. Beyond this, however, PBL presents new challenges to the relationship between governmental agencies and their service vendors. In many cases, weapons systems logistical support involves levels of operational risk that are more difficult to measure and more difficult to value than other government services. We discuss the implications of operational risk and other measurement issues on PBL implementation.

The components of earnings or cash flows have different implications for the assessment of the firm's value. We extend the research for value-relevant fundamentals to examine which financial performance measures convey more information to help investors evaluate the performance and value for firms in different life cycle stages in the high-tech industry. Six financial performance measures are utilized to explain the difference between market value and book value. Cross-sectional data from firms in Taiwanese information electronics industry are used. We find all the six performance measures which are taken from Income Statement and Cash Flow Statement are important value indicators but the relative degrees of value relevance of various performance measures are different across the firm's life cycle stages. The empirical results support that capital markets react to various financial performance measures in different life cycle stages and are reflected on the stock price.

The purpose of this paper is to examine the impact of sustainability training and knowledge on sustainable supply chain practices (SSCP) and the resulting impact on sustainable supply chain outcomes (SSCO) and firm performance. It also provides a valid and reliable measure of SSCO.

Data collected from 129 manufacturing managers are analyzed using a partial least squares structural equation modeling methodology. Manufacturing managers provide data reflecting the degree to which their organizations improved sustainability training and knowledge, utilize SSCP, the degree to which SSCO result, and the subsequent operational performance (OPP) and environmental economic performance (EEP).

Organizational sustainability training and knowledge positively impacts SSCP, and the utilization of SSCP results in SSCO which favorably impact OPP and EEP.

The study is limited to manufacturing organizations.

Practitioners are encouraged to improve organizational learning and training and are provided with a valid and reliable scale for measuring the outcomes of their sustainable practices. Combined with the work of others, this provides a framework for evaluating different aspects of sustainability with a firm.

Improved green manufacturing practices improves the environment by eliminating all forms of waste and provides eco-friendly products and services.

A sustainable supply chain training and knowledge model is proposed and empirically assessed. The results of this investigation support the proposition that sustainability training and knowledge support the implementation of sustainability supply chain practices which, in turn, improve sustainability outcomes and operational and EEP.

Organizations, especially youth organizations, often use media and communication tools to engage participants and achieve their goals. While these tools have the potential to benefit organizations, it is unclear whether using media tools influences effectiveness and how their use compares to traditional engagement practices. In this chapter, I examine the impact of both media tools and participant inclusion on organizational efficacy, controlling for various organizational characteristics. I use originally collected survey data from paid staff youth nonprofit civic organizations in the Raleigh, North Carolina area. I find that using Twitter increases organizational efficacy, but the effect is ameliorated by the inclusion of organizational characteristics. I also find that media tools tend to be used by organizations in a one-directional manner, which may help explain their limited impact. Using media tools is not sufficient to increase efficacy since the way they are used also matters. Including youth in daily decision-making processes, however, increases organizational efficacy and the relationship is robust to including organizational characteristics.

In recent years, the European Commission and various Member States, citing increasingly integrated markets and higher levels of cross-border activity within the European Union (“E.U.”), have called for the adoption of effective collective redress mechanisms for victims of violations of E.U. law. Although many Member States have already adopted collective action procedures under national law, these procedures have been ineffective in stimulating private enforcement of E.U. law and are often divergent in their approach to consolidating claims. E.U. lawmakers, after a lengthy period of investigation and study, have identified a set of guiding principles for the Member States to use in enacting new collective redress procedures within their national systems. The studies and papers solicited from the public during the Commission’s deliberations are explicit in their rejection of the U.S.-style opt-out class action mechanism. In their effort to avoid similarly calamitous results, European lawmakers propose that Member States adopt “opt-in” class actions, while rejecting many of the economic incentives that some believe lead to filing nonmeritorious claims, such as punitive damages and contingency fee arrangements. The European proposal is unlikely in the authors’ view to stimulate private enforcement of European law or increase victims’ access to compensation, given the flaws inherent in the opt-in class action device. Instead of looking to adopt a “U.S.-lite” approach to victim redress which is fundamentally incompatible with many judicial systems within the E.U., the authors propose that Europeans consider adopting a regulatory administered compensation system, modeled after such U.S. examples as the Securities and Exchange Commission Fair Funds and the September 11th Victim Compensation Fund. The authors also propose that regulatory administered funds can provide more effective and efficient restitution to victims than traditional litigation.

In light of the recent changes in the internal audit (IA) landscape, the role of auditors has undergone a significant transformation. This paper aims to investigate the effects of applying Lean Six Sigma (LSS) techniques on the effectiveness and efficiency of IA.

The study used a quantitative approach, surveying Iranian internal auditors with a sample size of 384 participants. Data analysis involved confirmatory factor analysis and structural equation modeling.

The analyses demonstrate a significant association between LSS application and IA effectiveness and efficiency. In addition, an exploratory analysis indicates that the application of LSS techniques by less experienced internal auditors had a reverse effect on IA function quality as a component of IA competency. However, IA motivation factors, including education and position, did not mediate the impact of LSS on IA effectiveness and efficiency.

This study was conducted with Iranian internal auditors, which may limit the generalizability of the findings to other countries. However, the primary academic implication of this research lies in its novel perspective on emphasizing the concept of continuous improvement in IA through the use of LSS techniques. By focusing on the need for internal auditors to add value to the business in new ways, this research contributes to the literature on IA quality.

This study has significant implications for the effective management of IA departments. By promoting the application of LSS techniques in IA, lean auditing is enhanced, and IA can create value by improving the quality of its functions. Moreover, IA regulators can benefit from this study as it emphasizes providing guidance and training on LSS techniques to enhance IA skills.

This research is pioneering in applying LSS methodology to enhance the effectiveness and efficiency of internal auditing. It also considers the integration of lean thinking into current audit practices, making it unique and valuable in internal auditing research.