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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.

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

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.

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

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

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.

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.

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.

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

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.

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.

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.

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.

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

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

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.

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.

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

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

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.

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.

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.