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Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

The paper examines the conditions under which the adoption of the Internet of Things (IoT) innovation is justified by business purposes. The purpose of this paper is to propose a methodology capable of guiding prudent and successful investment in the IoT. The paper identifies enabling conditions to maximize the success of IoT security innovation adoption projects in Italian banks.

The methodology proposed is constructed from two key sources: first a literature review and second through impressions gleaned from an informal survey and in-depth interviews with a sample of convenience of six managers of Italian bank security systems. A key purpose of the literature review is to identify enabling conditions for a successful IT innovation adoption project which is then synthesized into an “innovation adoption model” capable of illustrating an IoT adoption decision. Second, the authors identify business process reengineering (BPR) steps required to establishing an appropriate organizational and technical framework to successfully undertake the adoption of the IoT for bank physical security purposes. The resulting methodology refers to a typical BPR project approached from an information system development perspective capable of fusing IoT services with human-based services at best performance values.

The literature review and proposed BPR framework give indications of possible support for the conclusion that the banking sector is ready for the IoT innovations and transformation of traditional bank branch worksites into smart environments. The tentative nature of these findings give sufficient justification for trialing the IoT for banking physical security by introducing an Intelligent Protection System to manage security management processes. Although the authors do not generalize the findings from examining the Italian banking security system, the literature review and the paucity of studies available encourages us to investigate the use of the IoT for bank physical security more broadly.

Adoption of the IoT represents the third wave of IT-driven competition and introduces a methodology applicable to the security domain which represents, globally, an area that is becoming a domain of major economic and social concern. The IoT adoption model proposed reflects the current state of knowledge in the field and could be extended to other organizational at-risk areas requiring continuity of highly effective protection. The authors are encouraged by the results that indicate a high likelihood of success to trial an IoT introduction to banking security.

Extreme events are the occasion for many people’s encounters with climate change. Though causation is complex and no one event is directly attributable to climate change, when we consider Cassandra, we can consider what people encounter in assistance after an extreme event. This chapter takes the case of assistance to displaced people after Katrina to explore how care and surveillance were intertwined. Methods include analysis of government documents as well as interviews. When we consider assistance people receive, we often focus on the intended assistance and how it worked or did not. Evaluation is difficult, not least because criteria for determining what it means to work are uncertain. However, if we include the process of gaining assistance as part of the experience, we broaden concerns from the instrumental outcomes to the mixed messages people get in assistance. Assistance appears in a context, where the most vulnerable people have reasons to mistrust government and nonprofits, and where in the United States assistance has come intertwined with supervisory rules, a focus on getting people to work, and a need to manage criminal histories. Trust in government may be limited, emergency care can operate outside ordinary legal frameworks when providers are new, and legal accountability for assistance may be experienced as confining, despite caregivers’ intent.

BOURNEMOUTH fulfilled some of the high expectations of those who attended it. The welcome was cordial, the local arrangements good, as we were entitled to expect from so proved an organizer as Mr. Charles Riddle and from his committee and staff, and, when fine, the town was most attractive. The weather, however, was bad, and too warm at the same time for most of us. One thing that certainly emerged from this experience was the real need to change the time of the conference. Only librarians among similar bodies appear to meet in the summer season. The accountants, engineers and other professional people confer in late May or in June, when they do not compete with holiday‐makers for accommodation and attention. The Council might well consider the re‐arrangement of its year with such a change in view.

The purpose of this article is to explore whether the concept of social capital is helpful in explaining the educational underachievement of looked after children.

Analysis of data on educational achievement and social care in a cohort of 1,407 children over the age of 15 who left care in two Scottish local authorities between 2000 and 2005.

The educational attainments of children do reflect key factors in their backgrounds before entry to care but their characteristics also lead them to be placed in specific placements that have differing abilities for promoting social capital. An examination of evidence on bonding social capital, bridging social capital, and linking social capital and trust, shows that social capital theory helps to theoretically interpret the low educational achievements of looked after children.

The large and comprehensive data set permits a factor analysis of background and care variables, thus clarifying the significance of each in explaining children's educational attainments and assessing the value of a social capital perspective.

The purpose of the study is to examine the effects of “flipping the classroom” on student performance, evaluation, and attendance in managerial accounting principles.

The study uses a crossed within-participants research design (each student experiencing both traditional instruction and simplified flipped instruction) allowing for control of individual differences between students; repeated-measures regression analysis for overall effects; quantile regression for performance-segregated effects.

Flipping the classroom resulted in significant performance improvement, particularly for lower performing students. Course evaluations indicate a few instructor-related ratings were lower for the flipped approach. Attendance was lower under the flipped approach for initial class meetings where the instructional manipulation occurred.

The study design included a weak form of flipping. A stronger form of flipping with greater incentives for class preparation as well as lecture videos could have stronger results.

Flipping the classroom could be effective for application-oriented accounting courses, particularly for lower performing students.

This is one of very few studies on flipping providing evidence of effectiveness using a crossed within-participants research design.