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1 – 10 of over 10000
Article
Publication date: 2 September 2019

Carolyn Cordery and Dalice Sim

The purpose of this paper is to analyse nonprofit regulation through comparing and contrasting mutual-benefit and public-benefit entities. It ascertains how these entities

Abstract

Purpose

The purpose of this paper is to analyse nonprofit regulation through comparing and contrasting mutual-benefit and public-benefit entities. It ascertains how these entities differ in size, publicness, tax benefits and whether these differences might suggest regulatory costs should be differentiated.

Design/methodology/approach

This mixed-methods study utilises financial data, submissions and interviews.

Findings

There are stark differences in these two types of regulated nonprofit entities. Members should be the primary monitoring agency/ies for mutual-benefit entities, but financial reports should be understandable to these members. Nevertheless, the availability of tax concessions, combined with the benefits of limited liability, suggest mutual-benefit entities should be regulated and monitored by government in a way sympathetic to their size.

Research limitations/implications

As with most research, a limitation is this study’s focus on a single jurisdiction.

Practical implications

The differences in these entities’ characteristics are important for designing regulation.

Social implications

Better regulation is likely to require a standard set of financial reporting standards. Government has the right to demand disclosures due to benefits mutual-benefit entities enjoy.

Originality/value

In comparison to studies utilising only public-benefit data, this study uses unique data sets to compare public-benefit and mutual-benefit entities and presents nonprofit sector participant’s perceptions of these differences in context. This enables analysis of how better regulation could be achieved.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 3
Type: Research Article
ISSN: 1096-3367

Keywords

Book part
Publication date: 10 April 2007

Christiane Wilke

In a series of mid-20th century cases, the U.S. Supreme Court has modified and diversified the status of the enemy in U.S. law. We see a shift away from the statist…

Abstract

In a series of mid-20th century cases, the U.S. Supreme Court has modified and diversified the status of the enemy in U.S. law. We see a shift away from the statist egalitarian model toward a transnationalized model of enemies. U.S. Supreme Court decisions in three clusters of cases (German enemy aliens, the internment of the West Coast Japanese Americans, and Communist) from the 1940s and 1950s prefigure the radicalized post-9/11 “enemy combatant” status. The choice for such enemy conceptions is both a result of and a contribution to the changes in contemporary practices of violence.

Details

Studies in Law, Politics and Society
Type: Book
ISBN: 978-0-7623-1324-2

Article
Publication date: 1 August 2006

Geoff Skinner, Song Han and Elizabeth Chang

Information Privacy is becoming an increasingly important field of research with many new definitions and terminologies. Along similar rates of increase are the use…

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Abstract

Purpose

Information Privacy is becoming an increasingly important field of research with many new definitions and terminologies. Along similar rates of increase are the use, uptake and expansion of collaborative environments (CEs). There is a need for a better understanding and classification of information privacy concepts and terms. The purpose of this paper is to provide a taxonomy of information privacy in CEs. The knowledge provided from an information privacy taxonomy can be used to formulate better information privacy policies, practices, and privacy enhancing technologies.

Design/methodology/approach

Through the hierarchical classification and categorization of information privacy concepts and principles an organized representation of these components has been produced. Each area was well surveyed and researched and then classified into a number of sub‐categories according to their nature and relevance.

Findings

A taxonomy was successfully developed with the identification of three high level dimensions of information privacy. Within each dimensional view a further three sub‐classifications were proposed each with their own unique nature.

Originality/value

This paper provides an Information Privacy taxonomy for CEs, the first of its kind to be proposed. A number of new Information privacy terms are defined that make up the categorization and classification of information privacy concepts and components.

Details

Information Management & Computer Security, vol. 14 no. 4
Type: Research Article
ISSN: 0968-5227

Keywords

Abstract

Details

Postmodern Malpractice: A Medical Case Study in The Culture War
Type: Book
ISBN: 978-1-84950-091-3

Article
Publication date: 1 March 2006

Vicente Benjumea, Javier Lopez and Jose M. Troya

To provide a cryptographic protocol for anonymously accessing services offered on the web. Such anonymous accesses can be disclosed or traced under certain conditions.

Abstract

Purpose

To provide a cryptographic protocol for anonymously accessing services offered on the web. Such anonymous accesses can be disclosed or traced under certain conditions.

Design/methodology/approach

The “traceable signature” scheme was used in conjunction with the “privilege management infrastructure”.

Findings

The cryptographic primitive provides a suitable tool for anonymous and unlinkable access to web resources based on the privileges that users hold. Moreover, the scheme allows for anonymity revocation and tracing of unlinkable accesses.

Research limitations/implications

The power of the attribute authority should be divided into several entities, one of them being a trusted third party, to avoid illicit disclosing of information.

Practical implications

New systems with support for anonymous access to web resources can be developed.

Originality/value

This paper adds the unlinkability property to anonymous accesses together with a tracing facility to existing proposals.

Details

Internet Research, vol. 16 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

Abstract

Details

Market Research Methods in the Sports Industry
Type: Book
ISBN: 978-1-78754-191-7

Article
Publication date: 2 October 2018

Senan Kiryakos and Shigeo Sugimoto

Multiple studies have illustrated that the needs of various users seeking descriptive bibliographic data for pop culture resources (e.g. manga, anime, video games) have…

Abstract

Purpose

Multiple studies have illustrated that the needs of various users seeking descriptive bibliographic data for pop culture resources (e.g. manga, anime, video games) have not been properly met by cultural heritage institutions and traditional models. With a focus on manga as the central resource, the purpose of this paper is to address these issues to better meet user needs.

Design/methodology/approach

Based on an analysis of existing bibliographic metadata, this paper proposes a unique bibliographic hierarchy for manga that is also extendable to other pop culture sources. To better meet user requirements of descriptive data, an aggregation-based approach relying on the Object Reuse and Exchange-Open Archives Initiative (OAI-ORE) model utilized existing, fan-created data on the web.

Findings

The proposed hierarchy is better able to portray multiple entities of manga as they exist across data providers compared to existing models, while the utilization of OAI-ORE-based aggregation to build and provide bibliographic metadata for said hierarchy resulted in levels of description that more adequately meet user demands.

Originality/value

Though studies have proposed alternative models for resources like games or comics, manga has remained unexamined. As manga is a major component of many popular multimedia franchises, a focus here with the intention while building the model to support other resource types provides a foundation for future work seeking to incorporate these resources.

Details

Journal of Documentation, vol. 75 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 19 May 2020

Nadia Mans-Kemp, Suzette Viviers and Jenna Weir

Directors can become overextended when they serve on multiple boards simultaneously. Previous scholars mostly considered directorships held at listed companies. This study…

Abstract

Purpose

Directors can become overextended when they serve on multiple boards simultaneously. Previous scholars mostly considered directorships held at listed companies. This study aims to investigate the extent and impact of director overboardedness in an emerging market by using a comprehensive measure.

Design/methodology/approach

The analysis covered 1,600 directors who served on the boards of the 100 largest companies listed in South Africa over the period 2011–2016. In addition to directorships held at listed companies, board positions at unlisted companies and other entities such as state-owned enterprises were considered. Board committee memberships at the sample companies were furthermore included. Random effects ANOVA was conducted to test for significant differences in board and committee meeting attendance.

Findings

Two-thirds of the considered directors were overboarded when accounting for all their positions. Board committee memberships increased notably over the research period. There was no significant difference in the percentage of board meetings attended between overboarded and non-overboarded directors. However, those directors who held three or more positions simultaneously attended significantly more board committee meetings than their counterparts who held fewer positions. Of the considered committees, the remuneration committee typically had the highest proportion of overboarded directors.

Originality/value

Eligible board candidates are in high demand given the limited talent pool in South Africa. The findings contradict the busyness hypothesis and suggest that director overboardedness should be evaluated on a case-by-case basis.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 1 January 2010

Nuno Castanheira, Lúcia Lima Rodrigues and Russell Craig

The purpose of this paper is to analyse company‐specific factors associated with adoption of risk‐based auditing. It seeks to explore the role of internal auditing in…

7162

Abstract

Purpose

The purpose of this paper is to analyse company‐specific factors associated with adoption of risk‐based auditing. It seeks to explore the role of internal auditing in enterprise risk management (ERM).

Design/methodology/approach

Findings are drawn from a questionnaire survey, sent in 2006, to all 96 chief internal auditors who were members of the Institute of Portuguese Internal Auditors.

Findings

In planning an annual schedule of audits, the adoption of a risk‐based approach is statistically significant in international firms (p≤0.05) and companies listed on the Portuguese stock market (p≤0.10). There is a strong (but not significant) association between risk‐based annual audit planning and entities which are private, in the finance sector, and large. In planning each audit engagement, adoption of a risk‐based approach is correlated positively with entity size. Internal auditing is more proactive in the implementation of ERM in smaller organisations, and is more important in the finance industry and the private sector.

Practical implications

A better understanding emerges of factors associated with the adoption of risk‐based auditing, together with an enhanced appreciation of the role of internal auditing in ERM.

Originality/value

The paper reveals the specific characteristics of companies that are associated with the adoption of risk‐based approaches in the internal audit process. It is the first paper published about risk‐based internal auditing in Portugal.

Details

Managerial Auditing Journal, vol. 25 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 7 August 2017

Aikaterini Argyrou, Robert J. Blomme, Tineke Lambooy and Henk Kievit

This paper aims to examine the concept of participatory governance through membership in the context of the tailor-made legal form for social enterprises in Greece, i.e…

Abstract

Purpose

This paper aims to examine the concept of participatory governance through membership in the context of the tailor-made legal form for social enterprises in Greece, i.e. the social cooperative enterprise (Koinsep). As such, the paper aims to contribute to the theoretical discussion regarding the participation of stakeholders in the governance of social enterprises not only as a theoretical construct prescribed by law but also by examining its implementation in practice.

Design/methodology/approach

The development of two in-depth case studies demonstrate whether and how the application and implementation of legal requirements regarding governance and membership permit and encourage stakeholders to participate in the decision-making processes of social enterprises. The study accordingly showcases the influence exerted by the legal regime over the social enterprise.

Findings

The case studies demonstrate how participatory governance is not realised in a formal manner in the organisational set-up of two social enterprises. It thereby shows how stakeholders and employees participate informally in the decision-making processes of Greek social enterprises, although legislation is conducive to formal means of participation.

Research limitations/implications

This study is part of a larger project involving a comparative research of tailor-made legal forms of social enterprises and corresponding organisations in three jurisdictions, i.e. Greece, Belgium, and the UK. In this study, the research was limited to the legal form of Koinsep.

Practical implications

This paper also contributes to the development of a better understanding of the Koinsep as a new tailor-made legal form for social enterprises in Greece. It therefore, sheds light in its function and its participatory governance structure.

Originality/value

The study is an original attempt to theoretically and practically examine the subject of participatory governance in the Greek social enterprises context.

Details

Corporate Governance: The International Journal of Business in Society, vol. 17 no. 4
Type: Research Article
ISSN: 1472-0701

Keywords

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