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Article
Publication date: 1 March 1999

Kurt Jensen and Brian H. Kleiner

Argues that there is a wide range of ways to resolve sexual harassment cases in the USA, and that the severity of the action taken against perpetrators should fit the seriousness…

Abstract

Argues that there is a wide range of ways to resolve sexual harassment cases in the USA, and that the severity of the action taken against perpetrators should fit the seriousness of the offence. Sets out the legal framework which should guide an employer in the decision. Presents a classification of sexual harassment which could be used to guide employers on the severity of a sexual harassment incident, explaining how this should be looked at alongside frequency when deciding what action to take. Underlines the need to take into account the victim’s interests in the case, advising employers to give the victim as much information as possible on the progress of the case. Also advises on how to take into consideration the interests of the harrassor. Lists the possible actions the employer can take to make sure that the harassment does not occur again. Looks at the possibility that either the victim of the perpetrator may be dissatisfied with the way that the employer has dealt with the case and advises on the use of mediation or arbitration in these circumstances.

Details

Equal Opportunities International, vol. 18 no. 2/3/4
Type: Research Article
ISSN: 0261-0159

Keywords

Article
Publication date: 21 April 2020

Kushal Ajaybhai Anjaria

The progress of life science and social science research is contingent on effective modes of data storage, data sharing and data reproducibility. In the present digital era, data…

Abstract

Purpose

The progress of life science and social science research is contingent on effective modes of data storage, data sharing and data reproducibility. In the present digital era, data storage and data sharing play a vital role. For productive data-centric tasks, findable, accessible, interoperable and reusable (FAIR) principles have been developed as a standard convention. However, FAIR principles have specific challenges from computational implementation perspectives. The purpose of this paper is to identify the challenges related to computational implementations of FAIR principles. After identification of challenges, this paper aims to solve the identified challenges.

Design/methodology/approach

This paper deploys Petri net-based formal model and Petri net algebra to implement and analyze FAIR principles. The proposed Petri net-based model, theorems and corollaries may assist computer system architects in implementing and analyzing FAIR principles.

Findings

To demonstrate the use of derived petri net-based theorems and corollaries, existing data stewardship platforms – FAIRDOM and Dataverse – have been analyzed in this paper. Moreover, a data stewardship model – “Datalection” has been developed and conversed about in the present paper. Datalection has been designed based on the petri net-based theorems and corollaries.

Originality/value

This paper aims to bridge information science and life science using the formalism of data stewardship principles. This paper not only provides new dimensions to data stewardship but also systematically analyzes two existing data stewardship platforms FAIRDOM and Dataverse.

Details

Data Technologies and Applications, vol. 54 no. 2
Type: Research Article
ISSN: 2514-9288

Keywords

Article
Publication date: 18 December 2020

Sefa Takmaz, Pınar Evrim Mandaci and M. Banu Durukan

The purpose of this paper is to empirically analyse the propensity to pay dividends and investigate whether the catering theory is valid in an emerging market.

Abstract

Purpose

The purpose of this paper is to empirically analyse the propensity to pay dividends and investigate whether the catering theory is valid in an emerging market.

Design/methodology/approach

The sample of this study comprises listed firms on the stock market of Turkey, Borsa Istanbul, with 2,438 observations during the period 1999–2015. In line with previous studies in the literature, appropriate control variables are used that may have an impact on Turkish firms' dividend policy. Control variables are examined in the likelihood of paying dividends by using Fama–Macbeth (1973) style cross-sectional logistic regressions. In addition, the linkage between the dividend premium and the propensity to pay is revealed to test the validity of the catering theory.

Findings

The findings of the study confirm the tenets of the catering theory for Turkey. When a positive dividend premium exists, that is when investors demand dividend, firms cater them and distribute dividend; on the contrary, when there is no demand, firms prefer not to pay. The effect of catering incentives on the dividend policy provides useful information for managers because the catering theory claims that investors' demand for dividends has an impact on the valuation of firms.

Originality/value

In the aftermath of the 2001 financial crisis, Turkey implemented far-reaching reforms and policy initiatives to improve the efficiency of capital markets and to overcome the obstacles sourcing from their culture and civil law origin. With the adoption of these major economic and structural reforms, as a civil law origin country, Turkey has managed to ameliorate the protection of investors as in common law countries. Ferris et al. (2009) state that the catering theory is applicable to firms in common law countries but not in civil law countries. In addition, prior research is not so extensive regarding the impact of catering incentives on the dividend policy of firms in emerging markets. The results of the analyses suggest that the catering theory is valid for Turkey as a civil law origin emerging country, and to the best of authors' knowledge, this study is the first to test the catering theory in the Turkish capital markets.

Details

Managerial Finance, vol. 47 no. 7
Type: Research Article
ISSN: 0307-4358

Keywords

Book part
Publication date: 16 July 2019

Ahmet C. Kurt and Nancy Chun Feng

Many argue that the design of compensation contracts for public company chief executive officers (CEOs) is often not guided by a goal of value maximization. Yet, there is limited…

Abstract

Many argue that the design of compensation contracts for public company chief executive officers (CEOs) is often not guided by a goal of value maximization. Yet, there is limited direct empirical evidence on the negative consequences of the proposed inefficient contracting between shareholders and CEOs. Using data on CEO bonus contracts of the S&P 500 firms, we investigate potential firm performance implications of the use of qualitative criteria such as leadership and mentoring in those contracts. We maintain that unlike quantitative criteria, qualitative criteria are difficult to define and measure on an objective basis, possibly resulting in an inefficient and biased incentive structure. Twenty-five percent of the sample observations have CEO bonus contracts that include a qualitative criterion for bonus payment determination. Our results show that employee productivity, asset productivity, capital expenditures, and future abnormal stock returns are lower for firms that use a qualitative criterion in CEO bonus contracts than those that do not. Further, contrary to the argument in prior literature that earnings management decreases with the use of subjective performance indicators in incentive contracts, we find that income-increasing accruals are actually higher when the CEO bonus contract includes a qualitative criterion. We recommend that compensation committees set concrete, measurable performance goals for CEOs, providing CEOs with better guidance and helping improve their corporate decision making.

Book part
Publication date: 21 December 2013

Sara Towe Horsfall

Purpose – The purpose of this chapter is to develop a framework for understanding deviant genres of music. Although it seems destructive, deviant music has…

Abstract

Purpose – The purpose of this chapter is to develop a framework for understanding deviant genres of music. Although it seems destructive, deviant music has positive effects, and can encourage greater socialization into the larger society.

Design/methodology/approach – By looking at deviant music of the past, it is possible to see more clearly why such music was created, and what functions it has in society. Three main functions were identified: social criticism, spreading the news, and public catharsis of outstanding events.

Findings – These three functions are found in deviant music today. But there are differences. Heavy metal, a counter culture, uses offensive language and images to repel unwanted outsiders and thus avoids commercialization. Grunge, music of a drop out culture, became popular and lost some of its alternative identity. Rap started as a legitimate African American youth art form but was hijacked by the music industry and has expanded beyond a meaningful art world. This has left both artists and listeners vulnerable to a distorted image.

Originality – The real value of deviant music is its historical record of the inner world of subcultures.

Article
Publication date: 22 July 2021

Erhan Kilincarslan

This study aims to investigate the impact of board independence on the cash dividend payments of family firms listed on the Borsa Istanbul (BIST) in balancing controlling…

1041

Abstract

Purpose

This study aims to investigate the impact of board independence on the cash dividend payments of family firms listed on the Borsa Istanbul (BIST) in balancing controlling families’ power to mitigate agency problems between family and minority shareholders in the post-2012 period. The authors focus on this period because Turkish authorities implemented mandatory regulations on the employment of independent directors on boards from fiscal year 2012.

Design/methodology/approach

The research model uses a panel dataset of 153 BIST-listed family firms over the period 2012–2017, employs alternative dependent variables and regression techniques and is applied to various sub-groups to improve robustness.

Findings

The empirical results show a strong positive effect of board independence on dividend decisions. The authors further detect that family directorship exhibits a negative effect, whereas both board size and audit committees have positive influences but chief executive officer (CEO)/duality has had no significant impact on the dividend policies of Turkish family firms since the new compulsory legal requirements in the Turkish market.

Research limitations/implications

The findings suggest that independent directorship and dividend policy are complementary governance mechanisms to reduce agency conflicts between families and minority shareholders in Turkey, which is a civil law-based emerging country characterized by high family ownership concentration.

Practical implications

The authors present evidence that Turkish family firms’ corporate boards have evolved, to some extent, from being managerial rubber stamps to more independent boards that raise opposing voices in family decision-making. However, independent directors’ preference for dividend-induced capital market monitoring implies that their direct monitoring is less effective than it is supposed to be. This suggests a need to revise the Turkish Corporate Governance Principles to enhance independent directors’ monitoring and supervisory power.

Originality/value

This is thought to be the first study to provide insights on how board independence influences dividend policy in controlling agency problems in Turkish family firms since Turkish authorities introduced compulsory rules on the employment of independent directors on boards.

Details

International Journal of Accounting & Information Management, vol. 29 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Book part
Publication date: 29 November 2023

Abstract

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Book part
Publication date: 16 January 2023

Philip Mirvis

This chapter traces the author's journey of change research from positivism to pragmatism and how different types of “engaged scholarship” shape how we know and do change. It…

Abstract

This chapter traces the author's journey of change research from positivism to pragmatism and how different types of “engaged scholarship” shape how we know and do change. It takes readers through the ontology, epistemology, and methodology of different types of research and how these were expressed in studies of planned change interventions, mergers and acquisitions (M&A), cynicism and its consequences, “soul work” and community building in business, organizational transformation, and the development of more socially and environmentally conscious people, purposes, and practices. The paper reflects on the author's research as it relates to regulatory versus radical change and whose interests are and might be served by change research.

Article
Publication date: 1 August 2004

Jacki Gordon and Katrina M. Turner

Pupil autonomy, empowerment and clarity of school rules are factors underpied that the schools subscribed to different philosophies regarding pupil management. One school was…

Abstract

Pupil autonomy, empowerment and clarity of school rules are factors underpied that the schools subscribed to different philosophies regarding pupil management. One school was largely authoritarian in its approach and the other was overly lenient. This paper emphasises the importance of furthering democratic principles of pupil participation within the context of clear rules and boundaries.

Details

Health Education, vol. 104 no. 4
Type: Research Article
ISSN: 0965-4283

Keywords

Article
Publication date: 2 January 2009

Carol A. Adams and Glen Whelan

The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key…

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Abstract

Purpose

The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key stakeholder groups, might be brought about.

Design/methodology/approach

Drawing on the work of the Austrian economist Ludwig von Mises with respect to human (and organisational) action and the work of Leon Festinger and Kurt Lewin with respect to human (and organisational) change, the paper examines how academics and other corporate stakeholders might effect changes in CSD.

Findings

Managers act in a way which maximises their formal happiness (from von Mises) and change occurs following the creation of cognitive dissonance (Festinger) which leads to “unfreezing” (Lewin). Stakeholders can effect change by creating cognitive dissonance. With specific reference to Anglo‐American limited liability and publicly traded corporations, such cognitive dissonance and unfreezing normally involves a perceived threat to profitability.

Research limitations/implications

Research and theorising in corporate social disclosure patterns should take as given: that the managers of Anglo‐American limited liability and publicly traded corporations continue to be strongly encouraged, via both legal and remunerative means, to maximize shareholder wealth; and that this state of affairs significantly influences the information which management choose to disclose. Future research might instead examine and consider means of creating sources of dissonance significant enough to result in managerial concern for change within the constraints imposed on managers of Anglo‐American corporations. Such research might be conducted by engaging with organisations and their stakeholders.

Practical implications

The findings have implications for the manner in which corporate stakeholders act and interrelate with others in order to effect change towards more complete and credible sustainability reports which demonstrate accountability for material impacts to key stakeholder groups.

Originality/value

The paper focuses on how change in corporate behaviour might be brought about given the personal motivations and institutional constraints imposed on the behaviour of corporate actors.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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