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Article
Publication date: 7 November 2016

Bernd Hendriksen, Jeroen Weimer and Mark McKenzie

This paper aims to present an approach to quantify in financial terms the value that companies create and reduce for society, based on the KPMG true value methodology…

Abstract

Purpose

This paper aims to present an approach to quantify in financial terms the value that companies create and reduce for society, based on the KPMG true value methodology. This methodology was developed to quantify the socio-economic and environmental value created and reduced by businesses in a format that can easily be understood and used by business leaders to affect key business decisions based on quantitative data. The paper looks at the business drivers for the development of the methodology and the implications and initial results for companies adopting it.

Design/methodology/approach

Following a brief introduction of the methodology, and the factors leading up to its development, this paper will present three recent cases of companies that have applied the methodology, their motivation for using it and what some of the initial results have been. The authors led the development of the KPMG true value methodology and have been involved in the application of the methodology across various sectors and companies. Other consultants involved in the implementation of the methodology within the companies in the case studies (below) were also interviewed for this paper.

Findings

The three cases above represent very different companies from various sectors. Although the approach and implementation of the KPMG true value methodology was similar across all three companies, the results, application of the results and subsequent benefits to the company in question were divergent. To date, only a handful of corporations have measured and publicly disclosed their societal value creation, but momentum is building, and, in this age of internalization, more and more companies will likely follow suit. Corporations that choose a methodology and apply it in a consistent fashion can only stand to benefit from the insights the experience brings.

Research limitations/implications

This paper provides insight into the KPMG true value methodology and how it has been applied within several large companies from different sectors. Because of confidentiality issues, the companies have been anonymised, and some specific quantitative data have been omitted. This paper does not look in detail at how indicators are calculated, because of space limitations. Given the fact that the methodology has only relatively recently been introduced, long-term results are not yet available. As the methodology further develops over time, there will be considerable opportunities for academic research around the methodology, for example, looking at how the creation of value for society relates to shareholder value or environmental, social and governance performance over time.

Practical implications

This paper provides examples of how companies have integrated socio-economic and non-financial metrics with standard financial metrics and some of the implications this can have on corporate decision-making processes.

Originality/value

The KPMG true value methodology was introduced in 2014 with the publication of the 2014 KPMG report “A New Vision of Value: Connecting corporate and societal value creation” (available on-line). This paper is one of the first publications in an academic journal on this topic. In writing this paper, the authors do not assume that readers have previous knowledge of the methodology, and, as such, have borrowed extensively from “A New Vision of Value” in explaining the methodology. This paper, however, goes on to highlight and reflect on the experiences of some of the first companies from different sectors to use the methodology since its launch more than two years prior.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 4
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 31 December 2004

Mark McKenzie

Introduces the USA’s Food Stamp Program, which provides large amounts of money to poor people. Shows how this distribution system creates the potential for money…

Abstract

Introduces the USA’s Food Stamp Program, which provides large amounts of money to poor people. Shows how this distribution system creates the potential for money laundering, through both the Electronic Benefits Transfer system and food stamp coupons, and the social costs of this misuse of funds. Points out that financial institutions are in a unique position to help the Food and Nutrition Service and law enforcement agencies combat this misuse, by identifying suspicious activities. Highlights six cases relating to food stamp trafficking; these illustrate how money laundering was involved and how financial institutions’ Know Your Customer/Customer Due Diligence policies and Suspicious Activity Reports can be used to minimise it.

Details

Journal of Money Laundering Control, vol. 8 no. 2
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 1 April 2006

Mark McKenzie and Kenneth L. Bryant

Sets out to examine the dangers of money laundering as a consequence of natural disasters.

Abstract

Purpose

Sets out to examine the dangers of money laundering as a consequence of natural disasters.

Design/methodology/approach

Lists the potential abuses and scans to which unscrupulous manipulators will resort in order to profit from natural disasters.

Findings

Finds that criminal groups have established networks and sophisticated technology to effectively carry out their activities.

Originality/value

This is a detailed and eye‐opening revelation of the various criminal opportunities for money laundering spawned by natural disasters.

Details

Journal of Money Laundering Control, vol. 9 no. 2
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 8 October 2020

Vilmante Kumpikaite -Valiuniene, Jurga Duobiene, Ashly H. Pinnington and Abdelmounaim Lahrech

The authors investigate empirically emigrants' intentions and motivations to work virtually for their country of origin. The study focuses on a country with substantial…

Abstract

Purpose

The authors investigate empirically emigrants' intentions and motivations to work virtually for their country of origin. The study focuses on a country with substantial, persistent emigration and explores theories of diaspora investment motivation and virtual work characteristics.

Design/methodology/approach

An exploratory questionnaire survey on migrants' intentions and motivations to work virtually for their country of origin was conducted in late 2016 on 3,022 respondents, all emigrants from Lithuania.

Findings

Migrants are more likely to engage in virtual work for their country of origin when they experience negative career satisfaction, perceive the country of origin as their home country, belong to a recent wave of migration and possess occupational skills commonly employed in virtual work.

Research limitations/implications

A major limitation of this study conducted on emigrants from one country is that it does not permit generalisation of the results to other countries and regions. It is limited, thus, to making general comparisons to what is known in the literature about migrants from other nations. However, the authors have identified some of the main factors which have theoretical and empirical import for future research, and the auhtors have argued that the results of our study possess only a few inherent geographic limitations. This research is a starting point for studies connecting diaspora motivation and their linkage to virtual work as a mean of human capital gain for the country of origin. The findings inform the conceptual model of virtual workplaces of Kumpikaite-Valiuniene et al. (2014) in relation to migrants and support Nielsen and Riddle's (2010) migrant diaspora investment motivation theory.

Practical implications

Understanding how and when organisations will work virtually with migrants from the country of origin as well as knowing more about their needs and expectations for migrants' knowledge, skills and work experience are necessary for future research on the attractiveness and potential of virtual work. As a first step in exploring diaspora motivation for virtual work, the authors recommend conducting qualitative research that would investigate more deeply the various motivations migrants can have for virtual work with their country or origin. This study revealed that females are more motivated to work virtually compared to males. However, gender issues have not been explored in this survey and constitute a future study direction.

Social implications

Moreover, future research should examine what areas of human capital, commercial and cultural knowledge can be productively delivered by migrants working virtually for organisations in the country of origin, which will contribute to greater understanding of knowledge transfer and human capital issues (“brain gain”) in the migration literature. Further, specific forms of virtual work should be studied empirically for the extent that they provide opportunities for self-development and for satisfaction in personal lives and work careers. In addition, the potential business and societal benefits for the country of origin should be studied further through examining diverse dimensions of family, community, work and careers. These studies will expand knowledge of virtual work and related research phenomena and will contribute to this gap in the migration and human resource management (HRM) literature studies.

Originality/value

This research is a starting point for studies connecting diaspora motivation and their linkage to virtual work as a mean of human capital gain for the country of origin. The findings inform the proposed conceptual model of virtual workplaces by Kumpikaite-Valiuniene et al (2014) in relation to migrants and support Nielsen and Riddle (2010) migrant diaspora investment motivation theory. The authors have identified some of the main factors that have theoretical and empirical import for future study. This research topic and new related studies on diaspora have the potential to contribute to the fields of migration, HRM, work and career studies.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 16 March 2012

Laetitia Livesey, Ian Morrison, Stephen Clift and Paul Camic

The aim of this study is to explore the benefits of choral singing for mental wellbeing and health as perceived by a cross‐national sample of amateur choral singers.

Abstract

Purpose

The aim of this study is to explore the benefits of choral singing for mental wellbeing and health as perceived by a cross‐national sample of amateur choral singers.

Design/methodology/approach

Data consisted of written responses to open‐ended questions. These were derived from 169 participants selected from a larger dataset reporting high and low levels of emotional wellbeing on the WHOQOL‐BREF questionnaire. A majority of participants were female and aged over 50. A thematic analysis was followed by a content analysis and Pearson chi square analyses. Comparisons were made between different ages, genders and nationalities and participants with high and low reported emotional wellbeing.

Findings

The analysis revealed multiple themes covering perceived benefits in social, emotional, physical, and cognitive domains. There were no significant differences in frequency of themes across any of the participant sociodemographic and wellbeing categories. The results indicate that benefits of singing may be experienced similarly irrespective of age, gender, nationality or wellbeing status.

Research limitations/implications

Implications for further research include future use of validated instruments to measure outcomes and research into the benefits of singing in other cultures. The results of this study suggest that choral singing could be used to promote mental health and treat mental illness.

Originality/value

This study examines a cross‐national sample which is larger than previous studies in this area. These findings contribute to understanding of the complex and interacting factors which might contribute to wellbeing and health, as well as specific benefits of singing.

Details

Journal of Public Mental Health, vol. 11 no. 1
Type: Research Article
ISSN: 1746-5729

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Article
Publication date: 3 July 2017

Mark Hudson, Rudi Dallos and Rebecca McKenzie

Case formulation has gained increasing prominence as a guide to intervention across a range of clinical problems. It offers a contrasting orientation to diagnosis and its…

Abstract

Purpose

Case formulation has gained increasing prominence as a guide to intervention across a range of clinical problems. It offers a contrasting orientation to diagnosis and its value is considered in the context of clinical work with autistic spectrum disorders (ASD). The purpose of this paper is to argue that case formulation integrating attachment, systemic and narrative perspectives offers a valuable way forward in assisting people with the diagnosis and their families.

Design/methodology/approach

The literature on ASD and related conditions is reviewed to examine levels of co-morbidity, consider the role of parental mental health difficulties and explore the issues inherent with current approaches to diagnosis.

Findings

ASD is found to have a high level of co-morbidity with other difficulties, such as anxiety and insecure attachment. Research findings, alongside the authors own clinical experience, are developed to suggest that formulation can allow the possibility of early intervention based on a holistic appraisal of the array of difficulties present prior to a diagnosis.

Originality/value

It is argued that the use of this systemic-attachment formulation approach could offset the exacerbation in ASD and related conditions, and deterioration in families’ mental health, whilst they face long waiting times for a diagnosis.

Details

Advances in Autism, vol. 3 no. 3
Type: Research Article
ISSN: 2056-3868

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Article
Publication date: 1 March 1994

Marjorie Thienes

Examines provisions of the 1992 Regulation on the registration ofgeographical indications and designations of origin for agriculturalproducts and foodstuffs. Also examines…

Abstract

Examines provisions of the 1992 Regulation on the registration of geographical indications and designations of origin for agricultural products and foodstuffs. Also examines protection of such names under the United Kingdom Trade Marks Act and the law of passing off.

Details

British Food Journal, vol. 96 no. 2
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 15 June 2020

James Burton

This paper argues that policymakers and academics should place more emphasis on maximising the additional benefit created by entrepreneurial support programs and impact…

Abstract

Purpose

This paper argues that policymakers and academics should place more emphasis on maximising the additional benefit created by entrepreneurial support programs and impact investments. It demonstrates a robust approach to advancing this field of research by using qualitative methods to determine the variables that may predict the additional benefit a firm will gain from funding.

Design/methodology/approach

The research is based on 60 semi-structured interviews averaging 1.5 h each; 45 with entrepreneurs that did or did not receive funding from a business plan competition in Nigeria, 15 with relevant elites. Detailed World Bank panel data on program participants further validated responses and supported conclusions.

Findings

Numerous factors that may explain additional benefit were uncovered, including those that vary the need for external funding and those that vary access to it.

Research limitations/implications

Qualitative methods explored variables previously assumed to be unobservable. Future studies are necessary to test the results quantitatively.

Social implications

Understanding the characteristics that indicate ex ante which firms would most benefit from support will help policymakers, impact investors and development institutions to more effectively allocate capital.

Originality/value

This paper addresses the paucity of research into increasing additional impact and demonstrates the value of pursuing it. Methods used to suggest additionality variables for such programs and many of the factors highlighted are unique to this study. The research is also based on unique access to the participants and un-anonymised data from a significant World Bank study, and on substantially more interviews than previous papers.

Details

Journal of Entrepreneurship and Public Policy, vol. 9 no. 3
Type: Research Article
ISSN: 2045-2101

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Book part
Publication date: 6 February 2015

Pamela J. McKenzie

In this chapter, I bring a rhetorical genre theory lens to the study of two sets of information activities: information seeking and informing in a clinical setting, and…

Abstract

Purpose

In this chapter, I bring a rhetorical genre theory lens to the study of two sets of information activities: information seeking and informing in a clinical setting, and personal information management in the household.

Findings

I begin by characterizing each candidate genre and show how it is constituted, created, repurposed, and used. I then show how that genre is embedded within a local genre set. This analysis maps the institutional, interactional, and intertextual connections, showing how generic forms interact with other oral and textual genres within the setting. Finally, I situate the single genre and genre set within the broader genre system to show how individual genres are both socially and intertextually connected with institutions and organizations beyond the local setting.

Originality/value

A genre analysis shows how “information” is accomplished out of the social and documentary practices of participants in particular settings and elucidates the shifting and complex nature of contexts in which information actors operate. Combining three levels of analysis shows how the actions of individuals are locally negotiated but also situated within broader structural constraints and discourse communities. A genre approach therefore offers a window on the elusive concept of “context” in information needs, seeking, and use research.

Details

Genre Theory in Information Studies
Type: Book
ISBN: 978-1-78441-255-5

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Article
Publication date: 1 December 1967

Reid, Guest, Upjohn, Wilberforce and Pearson

July 26, 1967 Building and construction — Safety Regulations — Breach — Causation — Failure to provide suitable scaffold — Whether workman would have used scaffold if

Abstract

July 26, 1967 Building and construction — Safety Regulations — Breach — Causation — Failure to provide suitable scaffold — Whether workman would have used scaffold if provided — Whether failure to provide cause of fall — Construction (General Provisions) Regulations, 1961 (S.I. 1961, No. 1580), reg.7(2).

Details

Managerial Law, vol. 3 no. 3
Type: Research Article
ISSN: 0309-0558

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