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Paul Paolucci, Micah Holland and Shannon Williams

Machiavelli's dictums in The Prince (1977) instigated the modern discourse on power. Arguing that “there's such a difference between the way we really live and the way we…

Abstract

Machiavelli's dictums in The Prince (1977) instigated the modern discourse on power. Arguing that “there's such a difference between the way we really live and the way we ought to live that the man who neglects the real to study the ideal will learn to accomplish his ruin, not his salvation” (Machiavelli, 1977, p. 44), his approach is a realist one. In this text, Machiavelli (1977, p. 3) endeavors to “discuss the rule of princes” and to “lay down principles for them.” Taking his lead, Foucault (1978, p. 97) argued that “if it is true that Machiavelli was among the few…who conceived the power of the Prince in terms of force relationships, perhaps we need to go one step further, do without the persona of the Prince, and decipher mechanisms on the basis of a strategy that is immanent in force relationships.” He believed that we should “investigate…how mechanisms of power have been able to function…how these mechanisms…have begun to become economically advantageous and politically useful…in a given context for specific reasons,” and, therefore, “we should…base our analysis of power on the study of the techniques and tactics of domination” (Foucault, 1980, pp. 100–102). Conceptualizing such techniques and tactics as the “art of governance”, Foucault (1991), examined power as strategies geared toward managing civic populations through shaping people's dispositions and behaviors.

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Social Theory as Politics in Knowledge
Type: Book
ISBN: 978-1-84950-363-1

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Social Theory as Politics in Knowledge
Type: Book
ISBN: 978-1-84950-363-1

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Book part

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Social Theory as Politics in Knowledge
Type: Book
ISBN: 978-1-84950-363-1

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Article

Brian E. Porter and Todd P. Steen

The purpose of this paper is to explore the role of Christian investors and the responsibility to promote justice and stewardship.

Abstract

Purpose

The purpose of this paper is to explore the role of Christian investors and the responsibility to promote justice and stewardship.

Design/methodology/approach

This paper examines three models of integrating the Christian faith with investing in the stock market. The first model considers investing in the stock market with minimal ethical discretion, looking at possible justifications for such behavior. The second model looks at the practice of avoidance of the stock market. The third model examines the ethic of active stewardship, where individuals more closely monitor the ethical behavior of firms.

Findings

Buying stock in a company makes one a part owner of that firm, and as an owner Christians have responsibilities to promote justice and stewardship within that firm. Although Christians may differ on the proper model for responding to this responsibility, the goal of all Christians should be to encourage fair business practices, honest labor‐management relations, care for the environment, and the production of goods that are truly useful in today’s society.

Practical implications

All three models can be based on various understandings of the Christian scriptures. The authors assert that whatever model is chosen, Christians need to look beyond just monetary returns when making investment decisions.

Originality/value

The value of this paper is that it explores the difficulty of integrating the Christian faith with investing and offers a model for being a responsible Christian investor.

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Managerial Finance, vol. 32 no. 10
Type: Research Article
ISSN: 0307-4358

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Article

Surinder Kaur, Venkat A. Raman and Monica Singhania

Human resource (HR) disclosures are voluntary in nature in most countries including India. The voluntary nature of HR disclosures results in discrepancy in the HR…

Abstract

Purpose

Human resource (HR) disclosures are voluntary in nature in most countries including India. The voluntary nature of HR disclosures results in discrepancy in the HR disclosure practices across companies and industries. The purpose of this paper is to examine the extent of HR disclosures in annual reports of Indian listed companies and to identify their determinants in a three stage analysis.

Design/methodology/approach

In the first stage a 16 item human resource disclosure index (HRDI) has been constructed for the set of CNX 200 companies listed on National Stock Exchange. Thereafter the effect of various independent variables on HRDI is analysed descriptively. Finally in the third stage HRDI has been regressed against the independent variables using regression analysis technique to identify key determinants of HRDI.

Findings

The research reveals that there is high variation among sample companies as regard HRDI. The results of descriptive analysis, correlation analysis and multivariate regression analysis establish that government’s participation in ownership and market capitalisation has positive significant effect on HRDI at 1 per cent, presence of separate HR directors committee, presence of more independent directors on board at 5 per cent and cross-list America and profit after tax at 10 per cent level. Implicitly HRDI is positively affected by size of company as measured by market capitalisation. Though contrary to expectations, other variables leverage, number of employees, assets, ownership concentration, type of auditor, age, complexity of business structure, employee expense to total operating expense ratio, industry affiliation, foreign investment and proportion of non-executive directors on board are found to have moderate though insignificant influence on HRDI.

Research limitations/implications

Cross-sectional design, dependence on annual reports as a primary document for disclosure and subjectivity in HRDI construction are the main limitations of the research. A longitudinal study may be carried to study the pattern of HR disclosures in future. Weighted ranking of different items of disclosures may be studied to improve the understanding of extent of disclosures.

Practical implications

The HRDI as constructed in the research may be used as a benchmark by companies to improve their HR disclosures. It can also be used by accounting bodies and company regulators while deciding about standards regarding HR disclosures. Investors can also use HR disclosures made by a company as a basis to understand its financial standing and future potentials.

Originality/value

The study adds to the existing literature by developing 16 item HRDI to measure the extent of disclosures by listed companies in India and thereafter by including some new propositions in the determinants of HRDI have never been tested in the existing studies. These propositions are government’s participation in ownership, separate HR committee of directors, board composition and foreign activity. These propositions have been empirically validated in this research except for foreign activity.

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Asian Review of Accounting, vol. 24 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

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Article

Poorang Piroozfar, Kemi Adeyeye, Micah Rosenkind and Graham Winstanley

The purpose of this paper is to report on partial findings of a research project on post‐occupancy design in school projects. It provides a brief review of key factors…

Abstract

Purpose

The purpose of this paper is to report on partial findings of a research project on post‐occupancy design in school projects. It provides a brief review of key factors, and major players in post‐occupancy processes.

Design/methodology/approach

Subsequent to literature review for the research, the primary data was obtained from a steering group (stakeholder forum) comprising of a sample of primary and secondary school representatives, local authorities and building professionals. Following the data collection, visits were arranged to the selected schools, and local councils and semi‐structured interviews with school and council authorities were carried out. At the same time, research meeting and directed studies were held to best explore the applications for devising the toolkit. Simulated and real cases for making decisions in post‐occupancy design were selected to devise a model‐base to test out the applicability of the devised prototype of the toolkit.

Findings

This study provided clarification on the post‐occupancy performance and practicable expectations of major parties in school projects with special reference to the development stage of the proposed toolkit. The qualitative and quantitative data collected, confirmed that a real‐time updateable support system for decisions is required for making the most reasonable decisions where multi‐criteria/multi‐agent decision is inevitable. The principles of co‐creation of knowledge and value, as suggested in manufacture and service industries, were investigated to inform the underlying design platform for the toolkit. The decision support systems for multi‐criteria decision making processes were also established so that the toolkit can take a full account of the achievements in this area.

Originality/value

The paper highlights the complexities involved in the post‐occupancy decision processes in school projects. Also, the pressing need for a system to assist in streamlining the information flow (particularly upwards, from the schools to the LA) and management of knowledge to facilitate design decisions is identified. The decision processes need to be more integrated, collaborative and inclusive. It also acknowledges that decision making in post‐occupancy processes, is an evolving process. The main contribution of this paper however, remains to be how the collaborative processes were streamlined for all the stakeholders to work together and co‐create knowledge and value to devise a platform.

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Article

WHILE there is no doubt that the system of issuing books at “net” prices is of great benefit to booksellers, there is also no doubt that, unless care is taken, it is a…

Abstract

WHILE there is no doubt that the system of issuing books at “net” prices is of great benefit to booksellers, there is also no doubt that, unless care is taken, it is a serious drain upon a limited book‐purchasing income. A few years ago the position had become so serious that conferences were held with a view to securing the exemption of Public Libraries from the “net” price. The attempt, as was perhaps to be expected, failed. Since that time, the system has been growing until, at the present time, practically every non‐fictional book worth buying is issued at a “net price.”

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New Library World, vol. 14 no. 11
Type: Research Article
ISSN: 0307-4803

Abstract

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Drones and the Law
Type: Book
ISBN: 978-1-80043-249-9

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