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The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily…
Abstract
The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily bring the manipulating dealer before a magistrate, since the learned writer's recipe is to take a milk having a specific gravity of 1030, and skim it until the gravity is raised to 1036; then add 20 per cent. of water, so that the gravity may be reduced to 1030, and the thing is done. The advice to serve as “fresh from the cow,” preferably in a well‐battered milk‐measure, might perhaps have been added to this analytical gem.
Health care associated infection has become a health service priority that transcends all clinical areas. Education is commonly cited as the cornerstone of effective practice on…
Abstract
Health care associated infection has become a health service priority that transcends all clinical areas. Education is commonly cited as the cornerstone of effective practice on the tacit assumption that the knowledgeable practitioner will execute their skills more effectively. Consequently, infection control training has become embedded within the pre‐registration curriculum, however, students undertaking the mental health branch have been critical of an unduly adult focus to the topic, which fails to address their specific educational requirements. An educational intervention based on a problem‐based learning approach was developed to address this contention. The intervention received a three‐way evaluation from students who attended the session, a mental health lecturer/ facilitator and an infection control educator/ adviser. The results suggest that students were able to develop salient material, which recognised the principles of infection control practice, while placing it in the context of mental health nursing. The students gave positive feedback in terms of the mode of teaching and the relevance of the content.
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THE ordinary work study practitioner will naturally ask what difference a European Work Study Federation will make to him. If it is to have his whole‐hearted support he will need…
Abstract
THE ordinary work study practitioner will naturally ask what difference a European Work Study Federation will make to him. If it is to have his whole‐hearted support he will need to be satisfied that it will bring him advantages he would not obtain otherwise. It is too early to give precise answers to such questions. There are, however, some reasonable deductions that can be made.
This paper examines the results of a survey carried out on the subject of bullying and harassment in the workplace, with particular reference to the hospitality industry…
Abstract
This paper examines the results of a survey carried out on the subject of bullying and harassment in the workplace, with particular reference to the hospitality industry. Following a brief overview of the area, the paper examines a cross‐border study undertaken in 1998. The study included the analysis of cases from the Republic of Ireland and from Northern Ireland and also a comparative case study was undertaken to explore and compare the extent of bullying and harassment in the hospitality industry in the two regions. The results of the case analysis show that, in a majority of cases both North and South, women were the instigators of claims of harassment and an organisationally superior male employee was the alleged harasser. Nearly half of the claims initiated were eventually dismissed both North and South, while those claimants who were successful in their claims received low levels of compensation in comparison with their American counterparts. The hospitality case studies showed the primary focus of policy was on sectarian harassment in the North, while in the Republic of Ireland it was on sexual harassment. The case studies also identified the lack of training in the area and the need for more focused policies to deal with all forms of harassment.
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Arun Kumar Deshmukh and Ashutosh Mohan
The study aims to present demand chain management (DCM) modeling of Indian apparel retailers. This will result in a structured model presenting contextual interrelationship among…
Abstract
Purpose
The study aims to present demand chain management (DCM) modeling of Indian apparel retailers. This will result in a structured model presenting contextual interrelationship among DCM variables so that retailers can proactively manage their demand chain.
Design/methodology/approach
The research follows an exploratory research design. It initially involves identification and analysis of influential factors of the implementation of DCM practices through the review of literature. Then, these variables were analyzed using total interpretive structural modeling or TISM followed by a statistical verification and case-based validation of the model.
Findings
The major findings of the paper are: top-management commitment and support, information management and supply chain agility in supply chain are the most significant enablers with the highest driving power. The other apparel retail specific significant variables are assortment planning, category management and marketing orientation. The model also indicates that the firms that implement customer-centric DCM practices do well in terms of organizational performance and thereby achieve differential advantage over their competitors.
Research limitations/implications
Because the literature on DCM is still in nascent stage, the study bases itself on interpretive method; that is, TISM of analysis with a limited number of experts. Future studies may consider larger sample with more advanced statistical tools such as structural equation modeling for further validation of the findings.
Originality/value
The novelty of the paper lies in the study of an emerging supply chain philosophy; that is, DCM and its key practices per se. It has rarely been studied from the theory building perspective hitherto. Moreover, TISM-based approach is applied for the first time to study the DCM practices and its drivers vis-à-vis dependents.
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Located within growing scholarly interest in linking the global financial crisis with revelations of financial crime, this piece utilises Roman Tomasic's suggestion that the…
Abstract
Purpose
Located within growing scholarly interest in linking the global financial crisis with revelations of financial crime, this piece utilises Roman Tomasic's suggestion that the financial crisis has marked something of a turning point in regulatory responses to financial crime worldwide. Tomasic attributes this to changing attitudes towards light-touch regulation and risk assessment, and the demand for existing agencies to be replaced with new tougher authorities. In the UK, this can be illustrated by the imminent replacement of the FSA with the Financial Conduct Authority (FCA). The paper aims to discuss these issues.
Design/methodology/approach
Discussion of the FSA's financial crime fighting activity is an important forecast for the likely directional focus of the FCA in this regard. A focus only on “market abuse” enforcement within this arises on account of the effects for financial systems widely attributed to this activity, with threats to systemic stability being a hallmark of the 2007-2008 financial crisis. This methodology also encourages coherence in focus and management of sources within the article. Market abuse enforcement provides a lens for exploring the FSA's adoption of the philosophy and ethos of “credible deterrence”, and FCA commitment to retain it, and ultimately for applying the hypothesis of the “haphazard pursuit of financial crime” to pre-crisis criminal enforcement relating to financial crime undertaken by the FSA.
Findings
The FSA and FCA appear acutely aware that the financial crisis has marked something of a turning point for the enforcement of financial crime, and for signalling changes in approach, for the reasons explored by Tomasic. Tomasic correctly identifies factors encouraging a range of undesirable practices pre-crisis, and ones signalling tougher and more sustained attention being paid to financial crime henceforth. It is noted that, pre-crisis, the FSA's pursuit of criminal enforcement of market abuse was conscious, comprehensively resourced, well publicised, and actually extensive.
Originality/value
This exploration of the FSA's criminal enforcement of market abuse given the Authority's own perceptions that it was not, and could never be, a “mainstream” criminal prosecutor considers the likely lasting legacy of this determined pursuit, when domestic politics and pan-European policies suggested against this. This is likely to be enormously valuable as the FCA undertakes this task in a domestic arena which is markedly in contrast from this, and where European agendas are pushing in favour of criminal enforcement, with the “more Europe, or less” debate providing a further dimension of interest.
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Da Yang, John Dumay and Dale Tweedie
This paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential…
Abstract
Purpose
This paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential of accounting.
Design/methodology/approach
We apply Jacques Rancière's concept of politics and build on recent calls to introduce Rancière's work to accounting by analysing a case based on workers in an Australian supermarket chain who challenged their employer Coles over wage underpayments.
Findings
We find that in this case, accounting is, in part, a means to politics and a part of the police in Rancière's sense. More specifically, accounting operated within the established order to constrain the workers, but also provided workers with a resource for their political acts that enabled change.
Originality/value
This empirical research adds to Li and McKernan (2016) and Brown and Tregidga (2017) conceptual work on Rancière. It also contributes more broadly to emancipatory accounting research by identifying radical possibilities for workers' accounting to bring about change.
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Michael D. Giardina and Jennifer L. Metz
This paper critically analyzes the International Olympic Committee's 2000 global marketing campaign titled “Celebrate Humanity”. Released prior to the 2000 Summer Games, this…
Abstract
This paper critically analyzes the International Olympic Committee's 2000 global marketing campaign titled “Celebrate Humanity”. Released prior to the 2000 Summer Games, this campaign capitalized on recent cultural trends by focusing on multicultural inclusivity and the idea that sport could contribute to world peace. Using this campaign as our case study, we demonstrate the possibilities for both local consumption and interpretation of a global campaign within the specific cultural context of the United States.
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Emmanuel Adu-Ameyaw, Linda Hickson and Albert Danso
This study examines how cash and stock bonus compensations influence top executives to allocate a firm's resources to fixed intangible assets investment and the extent to which…
Abstract
Purpose
This study examines how cash and stock bonus compensations influence top executives to allocate a firm's resources to fixed intangible assets investment and the extent to which this relationship is conditional on executives' ownership, firm growth, internal cash flow and leverage.
Design/methodology/approach
Using data from 213 non-financial and non-utility UK FTSE 350 firms for the period 2007–2015, generating a total of 1,748 firm-year observations, panel econometric methods are employed to test the authors’ model.
Findings
The authors observe that executives' cash bonus compensation positively impacts fixed intangible assets investment. However, executives' stock bonus compensation has a negative and significant influence on fixed intangible assets. The authors further observe that executives either cash bonus or stock bonus crucially invest more in fixed intangible assets when the firm has a growth potential. Also, both cash bonus and stock bonus executives in firms with lower internal cash flow spend less on fixed intangible assets. Similar results are also observed for those stock bonus-motivated executives with an increase in fixed intangible assets for low leverage firms but a decrease for high leverage ones.
Research limitations/implications
A key limitation of this study is its concentration on a single country (United Kingdom). Thus, future studies can expand the focus of this study by looking at it from the perspective of multiple countries.
Practical implications
The practical relevance of the study results is that firms with high growth opportunity in fixed intangible assets activity can use more cash bonus compensation (risk-avoiding incentive) to induce corporate executives to invest more in such activity. This finding is particularly important given the increasing appetite of firms in this knowledge-based economy to create expansion through fixed intangible assets investment. That is, for firms to increase fixed intangible assets investment, this study suggests that executive cash bonus compensation cannot be ignored.
Originality/value
While this paper builds on the classic Q theory of investment literature, it is the first – to the best of the authors’ knowledge – to explore how cash and stock bonus compensations influence top executives to allocate a firm's resources to fixed intangible assets investment and the extent to which this relationship is conditional on executives' ownership, firm growth, internal cash flow and leverage.
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Despite some outward signs of strength, all may not be as well with Australian retailing as appears on the surface. Our contributor, Steve Worthington, has just returned from a…
Abstract
Despite some outward signs of strength, all may not be as well with Australian retailing as appears on the surface. Our contributor, Steve Worthington, has just returned from a six month stay in Australia. He suggests that the dominance of the sector by Coles Myer, an over reliance on price as a competitive weapon, and the lack of segmentation of the Australian consumer all mean that Australian retailing has somewhat atrophied.