Search results

Given the popularity of online video recipes, the purpose of this study was to explore the potential communication of food safety malpractices in YouTube video recipes.

Content analysis of purposively sampled, high-risk chicken salad video recipes (n = 38) using an observational checklist was undertaken. The checklist was based upon the requirements of the Partnership for Food Safety Education “Safe Recipe Style Guide”, which was annotated with visual and verbal communication of food safety practices being “best practice”, “inadequate” or “absent”.

None of the observed video recipes showed visual handwashing at the start of the recipe. Furthermore, there was a distinct lack of visual communication of handwashing during the video recipes.

The lack of visual and verbal food safety communications within video recipes indicates a failure to adequately inform consumers of risks and safeguarding practices.

Previous research has focussed on communication of food safety practices in broadcasted television cookery programmes and published recipe books; this research extends consumer foods safety research to include resources commonly used by consumers to obtain meal inspiration. To date, this is the first study that has utilised the “Safe recipe style guide” as a tool to assess inclusion of food safety messages.

With the current COVID-19 outbreak, the majority of the higher educational institutes (HEI) are conducting online examinations to assess their students, where both teachers and students are facing various constraints. Under these circumstances, it is very important to understand the perspectives of teachers and students towards online examinations in higher education institutions and the factors affecting their perspectives.

This study has been conducted with the mentioned objective through online survey responses and rigorous statistical analysis of the data. The data analysis has been performed and presented using self-explanatory bar graphs, partial least squares structural equation modeling (PLS-SEM) and sentiment analysis.

While the students responded diversely for items in one of the constructs: scope for malpractice, the teachers agreed with the items, indicating that the online exams are not sufficiently effective in dealing with cheating and malpractice. Few more issues related to Internet connections, short time duration for uploading answer scripts are identified as problems and need attention while framing the rules to conduct the online examinations in future.

A new questionnaire was drafted to measure the effect of different constructs. An attempt is made to understand the perspectives of both the teachers and the students towards online examinations with respect to each of these considered constructs with a rigorous statistical analysis.

The purpose of this paper is to discuss how the failed finance companies in Sri Lanka used fair value accounting practices as an opportunistic earnings management practice to launder money under weak corporate governance structures.

This paper uses a qualitative design under the philosophy of interpretivism. The case study research strategy is used inductively to investigate how fair value accounting had been used for money laundering.

The dishonest intention of major shareholders and board of directors had forced failed companies to misuse fair value accounting to manipulate performance and use them for personal benefits which were detrimental to the depositors and stability of the companies. The weak corporate governance structures which were developed because of regulatory forbearance were influential for manipulations. The concentrated ownership had reduced agency conflicts between shareholders and managers because major shareholders were the members of the board of directors. The appointed committees were not effective because of an inadequate number of independent directors with sufficient expertise. The reduced agency conflict between shareholders and managers has exaggerated the agency conflict with depositors. Therefore, it is recommended to dilute ownership concentration to establish good corporate governance structures and make stable institutions.

This study does not discuss the dishonest fair value accounting practices of all licensed finance companies because of the sensitivity of the matter for surviving companies.

This paper is an original work of the authors which discusses how fair value accounting practices had been used to launder money in failed finance companies in Sri Lanka as an emerging market context.

The purpose of this paper is to analyse how an influential supplier of electronics manufacturing services (i.e. Foxconn) discloses its labour practices.

The analysis is conducted through the theoretical lens of legitimacy and impression management. This particular firm is selected as it provides a rich case on labour practice disclosures in a setting where significant labour malpractice incidents occurred from 2009 to 2011. The sample period covers 12 years of the firm's labour practice disclosures (2008–2019) to match with publicly available information that is used to construct expert comparative accounts on the disclosures. The authors corroborate the comparative accounts with sociological studies and responsibility reports from the major customer (i.e. Apple).

The authors found that the disclosures become more detailed over successive years. Occupational health and safety issues are predominantly reported, followed by issues relating to vocational guidance and training and then employment policy. Regarding impression management strategies, defensive strategies embedded in the disclosures are rarely detected and assertive strategies are persistently used from 2008 to 2019 to maintain legitimacy. The comparative accounts show the persistent use of one defensive strategy (i.e. omission) to maintain and regain legitimacy. In other words, as an economic strategy, material labour practice issues are persistently omitted in the disclosures. The incidents discernibly affect how Foxconn discloses labour practices.

The authors’ study contributes to the limited extant research on suppliers' labour practice disclosures from the perspective of legitimacy theory and impression management. The results will be of great interest to researchers, investors, assurers and other stakeholders.

This paper aims to debate moral and legal dilemma embedded with plea bargaining (PB) and raises a question whether the approach of “PB” is a viable tool to tackle financial crimes and to what extent it contributes in recovery of stolen money. This paper critically examines the concept with reference to relevant laws of the USA, the UK, Pakistan and Nigeria.

This study used legal scholarship, jurisprudence and other open source data to analyze issues in the application of PB as a viable tool in asset recovery and financial crimes.

This paper provides that PB has certain moral and legal dilemma in terms of legality and punishment; the concept offers a sense of escape from criminal punishment by simply return of partial stolen money or “settlement” in exchange of discounted punishment even without imprisonment, thus incentivizing an offender. Further, the concept is unregulated, misapplied especially in developing world like Pakistan and Nigeria, where plea bargain laws are mostly manipulated by white-collar individuals. Therefore, this study recommends the amendment of relevant laws pertaining to PB; construction of “plea bargain handbook” to prevent arbitrariness and misapplication and to ensure transparency in its application; legislations like Speedy Trail Act; creation of “Fast Track-Model Courts” and a balancing system between “settlement” and “deterrence.”

Perspectives on PB are brought to bear from financial crime and malpractice and recovery of stolen money.

This study aims to explore organizational factors that impact women’s career advancement. Knowledge of organizational practices that promote or obstruct women’s career progress is vital for women, firms and governments.

A total of 237 women participated in the study from the service sector in Johannesburg (South Africa). Participants were selected using a convenient sampling approach. Researchers used a questionnaire, consisting of demographic and open-ended questions, to gather data. Comments were analyzed using a thematic content analysis approach.

Findings reveal that prioritizing women, offering skills development opportunities, providing growth opportunities, assisting women in managing their careers, offering mentorship and having work-family support initiatives are practices that promote women’s career advancement. Conversely, practices that foster stagnation of women’s careers, distrust in women’s leadership abilities, preference for external candidates, people–related malpractices, male domination/preference, lack of role models and work-family balance support, hamper women’s career advancement.

The findings of this study will contribute to women’s empowerment. Organizations should provide a conducive atmosphere by instituting practices that promote their female employees' career advancement. Firms also should intentionally take practical steps to address practices that impede women’s career progression. The results of this study will also help the government to design appropriate policies that will promote the career progression of women employees.

This study presents findings from an analysis of qualitative data collected from 237 women to provide insight into the experiences of women working within the service industry in Johannesburg, South Africa.

Whistleblowing is one of the most imperative instruments to unveil wrongdoing. The purpose of this study is to explore the whys and wherefores of undertaking the act of whistleblowing by Indian nurses. This study also delves into the reasons that would stimulate the nurses' whistleblowing intentions and, on the contrary, the reasons that would keep them silent on encountering any wrongdoing.

This study incorporates interpretative phenomenological analysis, a qualitative method aiming to provide a detailed examination of the personal lived experiences of the nurses. This technique helps to understand the individual perspective of nurses. It, thus, allows the researchers to generate common themes from the data giving insightful and in-depth knowledge about the same.

The findings of this study suggest that nurses felt a sense of morality and responsibility toward the hospital, which motivated them to raise their voices to the concerned authorities within their organizations before reaching out to external agencies. The other motivators include peer and management support regarding the surety that appropriate action would be taken if reporting is done against the wrongdoer. On the other side, job loss or fear of harassment from peers and supervisors demotivates and discourages them from involving in the act of whistleblowing, especially in cases where they had dependents.

This study implies that hospitals/health-care units should provide an affirmative organizational culture to the nurses through sensitivity training that spreads awareness and a sense of responsibility. Also, setting favourable examples would help nurses gain motivation from the organization's past experiences. Having independent agencies to investigate whistleblowing complaints can be more encouraging than in-house management. Additionally, assurances by the government to protect the interest of the nurses who blow the whistle through anonymous whistleblowing and stringent rules for the job security of whistleblowers need to be aligned.

This study highlights the whistleblowing intention of Indian employees of the health-care sector, that is, nurses, which is the pioneer research work in the Indian context. In India, the profession of nurses is subjugated by females; hence, this study would contribute to the literature by looking at whistleblowing through gender predisposition. As the work of nurses is wholly based on patient advocacy, the ethical dilemma of raising their voices or remaining silent is very natural. This study brings about specific concerns related to the whistleblowing of women nurses and talks about the solutions that can be undertaken to encourage them to engage in the act of whistleblowing.

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.

The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”

This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.

This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.

Menstruation is a part of the female reproductive cycle that begins with adolescence. Menstruation is a natural change; it relates to several malpractices and misconceptions that may contribute to adverse health outcomes.

The authors have searched relevant papers using Google Scholar and PubMed to write this mini review.

During menstruation, poor hygiene maintenance can cause serious illness, which includes the urinary tract and reproductive tract infection. Menstruation management is a hygienic system, and it is essential for females because poor hygiene maintenance during menstruation can cause some infections and numerous sexually transmitted diseases. There are a few nanotechnology-based products that have come into the market to offer some relief to females during their periods.

This mini review will help researchers to design innovative female hygiene products that can relieve the discomfort caused to women during their reproductive age.

Higher educational institutes (HEIs) are experiencing a significant shift towards online education, which has been fast-forwarded with the global pandemic of COVID-19. The forced shift has also exposed many vulnerabilities in online education, especially assessments. The purpose of this study is to investigate the potential dark side of the digital transformation of examinations through the lens of university students.

This study involves a sample of 127 university students from the fields of business and science, technology, education and management (STEM) and the key factors affecting student perception were assessed quantitatively to explore the interrelationships.

Results revealed that both business and STEM students have a similar impression of the use of online examinations, and the majority still have mixed feelings about them as a replacement for physical examinations. The regrouping of the factors revealed two key dimensions, trustworthiness and apprehensible education, as key areas of student perception in the context of online examinations.

This study aims to strengthen the understanding of Kolb’s experiential learning mechanism through a discussion on the importance of abstract conceptualization as opposed to concrete experience in the establishment of the online assessment and learning space. Practically speaking, increasing investment in internet infrastructure and forming strategic alliances with important parties, like internet providers, to create uninterrupted network coverage, are an effective place to start if one wants to make sure that the process of moving to online learning is becoming more and more accepted by educators, students, and the general public.

The online transition to higher education has seen expedited growth since the pandemic and has not given much room for many HEIs globally to adjust. The procedures and techniques implemented take a Western lens, and less attention is given to the emerging context and its context-specific characteristics in such implementation. This study takes the theoretical lens of Kolb and proposes the key learnings for a successful online transition to assessment in emerging contexts.