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Book part
Publication date: 1 January 2005

Patrick A. Gaughan and Robert J. Thornton

The first chapter in the volume, by George A. Barrett and Michael L. Brookshire, is entitled “The Forensic Economics of Medical Monitoring Damages in the United States.”…

Abstract

The first chapter in the volume, by George A. Barrett and Michael L. Brookshire, is entitled “The Forensic Economics of Medical Monitoring Damages in the United States.” It focuses on a relatively new category of compensatory damages, the measurement of the costs of monitoring the medical condition of a group of designated individuals. These individuals may have alleged that they were adversely affected by the tortuous conduct of certain defendants. Barrett and Brookshire explain the legal parameters, which govern the ways such costs may be measured. They also provide a listing of the relevant cases across different states and in federal courts.

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Developments in Litigation Economics
Type: Book
ISBN: 978-1-84950-385-3

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Article
Publication date: 2 August 2013

Eivor Oborn, Michael Barrett and Girts Racko

The authors draw selectively on theories of learning and knowledge, which currently have received little attention from knowledge translation (KT) researchers, and suggest…

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Abstract

Purpose

The authors draw selectively on theories of learning and knowledge, which currently have received little attention from knowledge translation (KT) researchers, and suggest how they might usefully inform future development of the KT literature. The purpose of this paper is to provide conceptual tools and strategies for the growing number of managers, clinicians and decision makers navigating this arena.

Design/methodology/approach

The authors conducted a narrative review to synthesise two streams of literature and examine evolving conceptual landscape concerning knowledge translation over the previous three decades. Conceptual mapping was used iteratively to develop and synthesise the literature. Iterative feedback from relevant research and practice stakeholder groups was used to focus and strengthen the review.

Findings

KT has been conceptualised along three competing frames; one focusing on linear (largely unidirectional) transfer of knowledge; one focusing on KT as a social process; and another that seeks to more fully incorporate contextual issues in understanding research implementation. Three overlapping themes are found in the management literature that inform these debates in the health literature, namely knowledge boundaries, organisational learning and absorptive capacity. Literature on knowledge boundaries problematizes the nature of boundaries and the stickiness of knowledge. Organisational learning conceptualises the need for organisational wide systems to facilitate learning processes; it also draws on a more expansive view of knowledge. Absorptive capacity focuses at the firm level on the role of developing organisational capabilities that enable the identification, assimilation and use of new knowledge to enable innovation.

Research limitations/implications

The paper highlights the need to consider KT processes at multiple levels, including individual, organisational and strategic levels. These are important not only for research but also have practical implications for individuals and organisations involved in KT processes.

Originality/value

This review summarises and integrates two largely separate literature streams on knowledge translation – namely health services research and management scholarship. In addition to outlining and organising the conceptual landscape around knowledge transfer, the paper contributes by highlighting how management literature on knowledge and learning theories might inform health services research on knowledge translation.

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Journal of Health Organization and Management, vol. 27 no. 4
Type: Research Article
ISSN: 1477-7266

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

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Article
Publication date: 1 June 1978

Application of the numerical method to the art of Medicine was regarded not as a “trivial ingenuity” but “an important stage in its development”; thus proclaimed Professor…

Abstract

Application of the numerical method to the art of Medicine was regarded not as a “trivial ingenuity” but “an important stage in its development”; thus proclaimed Professor Bradford Hill, accepted as the father of medical statistics, a study still largely unintelligible to the mass of medical practitioners. The need for Statistics is the elucidation of the effects of multiple causes; this represents the essence of the statistical method and is most commendable. Conclusions reached empirically under statistical scrutiny have mistakes and fallacies exposed. Numerical methods of analysis, the mathematical approach, reveals data relating to factors in an investigation, which might be missed in empirical observation, and by means of a figure states their significance in the whole. A simplified example is the numerical analysis of food poisoning, which alone determines the commonest causative organisms, the commonest food vehicles and the organisms which affect different foods, as well as changes in the pattern, e.g., the rising incidence of S. agona and the increase of turkey (and the occasions on which it is served, such as Christmas parties), as a food poisoning vehicle. The information data enables preventive measures to be taken. The ever‐widening fields of Medicine literally teem with such situations, where complexities are unravelled and the true significance of the many factors are established. Almost every sphere of human activity can be similarly measured. Apart from errors of sampling, problems seem fewer and controversy less with technical methods of analysis then on the presentation and interpretation of figures, or as Bradford Hill states “on the application of common sense and on elementary rules of logic”.

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British Food Journal, vol. 80 no. 6
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 1 January 2005

George A. Barrett and Michael L. Brookshire

The cost of medical monitoring is a relatively new category of compensatory damages in the United States. It emerged in the late 1980s, received increasing attention by…

Abstract

The cost of medical monitoring is a relatively new category of compensatory damages in the United States. It emerged in the late 1980s, received increasing attention by the courts through the 1990s, and remains a highly controversial area of economic damages.

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Developments in Litigation Economics
Type: Book
ISBN: 978-1-84950-385-3

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Article
Publication date: 1 April 1989

Richard A. Roy

As in any managerial function, the Director of Internal Audit mustbe cognisant of necessary administrative responsibilities to enable theproper functioning of an internal…

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5144

Abstract

As in any managerial function, the Director of Internal Audit must be cognisant of necessary administrative responsibilities to enable the proper functioning of an internal auditing department. Not only must the generic managerial responsibilities be in existence but also those functions which are conducive to internal audit. The administrative responsibilities of the Director of Internal Audit as they pertain to the administration of the Internal Audit Department are explored – the planning process; reporting audit issues and recommendations and the major issues facing the Audit Director.

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Managerial Auditing Journal, vol. 4 no. 4
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 September 2006

Michael Barrett and Yves Gendron

This paper seeks to examine how auditors sought to establish their trustworthiness as trust providers on the internet; a vision which has remained largely unrealized. The…

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2763

Abstract

Purpose

This paper seeks to examine how auditors sought to establish their trustworthiness as trust providers on the internet; a vision which has remained largely unrealized. The investigation focuses on the WebTrust assurance project, launched by the North American accounting institutes to reinvigorate the alleged declining market for the expertise of external auditors.

Design/methodology/approach

An in‐depth longitudinal case study drew on a social theory of trust to examine the complexity of relations upon which trustworthiness of professional claims is predicated and investigate how commercialism has influenced the development of WebTrust.

Findings

Analysis illustrates the critical role that experts have in professionalization processes in trusting (or not) their own systems of expertise. Also, face‐to‐face relationships continue to play a key role in establishing the trustworthiness of professionals and their systems of expertise – even in the cyberspace domain.

Practical implications

It is argued that the WebTrust case and other commercialistic ventures sustained in accountancy provide a persuasive argument against the benefits of the free‐market logic in professional domains. Professional associations should be more vigorous in defending professionalism.

Originality/value

The research indicates that élite bodies of the profession, including professional associations, conceived of WebTrust mainly through a commercialistic lens – which is particularly revealing of the mindset that seemed to characterize a number of experienced professional accountants across North America shortly before the collapse of Andersen. The WebTrust saga illustrates how the profession has strayed from its ideals, or myths, of service ethic towards more focused efforts in developing “innovative” services based on a commercialistic logic.

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Accounting, Auditing & Accountability Journal, vol. 19 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 October 2005

Ted Buswick and Harvey Seifter

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877

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Journal of Business Strategy, vol. 26 no. 5
Type: Research Article
ISSN: 0275-6668

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Article
Publication date: 1 December 1996

Rocco R. Vanasco

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor…

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10406

Abstract

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the Securities and Exchange Commission and the US Government Accounting Office. Also looks at other professional associations in banking, industry, and manufacturing sectors dealing with sensitive issues of auditors′ involvement in such matters as management advisory services, operating responsibilities, outsourcing, opinion shopping, auditor rotation, and other conflicts of interest which may impair auditor independence.

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Managerial Auditing Journal, vol. 11 no. 9
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 1 January 2005

Abstract

Details

Developments in Litigation Economics
Type: Book
ISBN: 978-1-84950-385-3

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