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This study uses structural equation modeling to examine the influence of academic motivation on reported prior cheating behavior, neutralization tendencies, and likelihood of future cheating among accounting majors. It also investigates the impact of prior cheating on neutralization of cheating behaviors and the likelihood of future cheating, as well as the potential mediating effects of neutralization on future cheating behavior. Our results support differentiation of the theoretical constructs within the specified process model, and also show significant positive associations between an amotivational orientation and prior cheating, neutralization, and the likelihood of future cheating.

Through an ethnographic content analysis of 936 letters to the editor, op-eds, and editorials and 1,195 online comments, this chapter examines how participants in the public sphere neutralized accusations of racism leveled against Donald Trump in the early phase of his presidential campaign. The study shows that both supporters and opponents effectively (if not purposefully) neutralized racism through a number of techniques. Trump’s opponents neutralized racism by calling attention to a number of other perceived flaws in his candidacy. Trump’s supporters obscured the charges of racism by endorsing him and calling attention to positive qualities. Others neutralized racism by changing the subject or making neutral observations. Supporters neutralized charges of racism in three additional ways. Most commonly, they framed Trump’s comments as accurate. Some defensively drew a distinction between legal and illegal immigration. A relative few claimed that others were also racist or xenophobic. That there were a number of ways of defining Trump’s stance toward Mexican immigrants demonstrates the role of human agency in producing social structures. Structural factors in the discursive field such as the stock of existing conservative frames, Trump’s absurdity shield, and political partisanship also facilitated the neutralization of accusations of racism.

In recent years, two new approaches have bloomed in criminological thinking, narrative criminology and psychosocial criminology. Both have argued for a new consideration of offenders' narratives, which are investigated as a description of life events and choices, and of the decision to offend. An interview regarding the life and deviant career of an Italian football hooligan (‘ultras’) – a Bangladeshi–Italian boy trying to find his place in Italian society – will show how the two approaches can be combined in an analysis of the subject's often ambiguous narratives, in which both neutralisation techniques and defence mechanisms can be discerned. We will first describe the complex narrative strategies used. We will then try to explain how, through the use of complex defences and neutralisations, the subject can feel simultaneously integrated into both the deviant group and general society. In this case, despite antinomies and ambiguity, integration is achieved by keeping at bay the sense of guilt related to aggression towards parental figures.

The second major area of the so-called risk treatment is risk financing. Risk financing includes measures to finance the costs of losses, risks, and uncertainties. Historically, risk financing has been virtually synonymous with buying insurance. However, over time alternatives to insurance have evolved – self-insurance, pools, captives, large deductible programmes, finite insurance programmes, banking arrangements, and capital market-based solutions. The concept of risk financing has expanded to include products that address a range of financial risks such as interest rate and credit risk. These products include derivatives and some new innovative securities.

Today, the rapid development of the risk financing market has created several practical problems. Notably, regulatory and legal structures have not always kept pace with change, leading to much confusion about risk financing alternatives. Many products look and function almost identically to others, and yet history and custom have dictated very different treatment by regulators, tax authorities, and others. There is growing pressure for significant legal and regulatory realignment.

For newcomers to the field, risk financing measures can be thought of as existing on a continuum, ranging from pure retention (all losses paid directly out of pocket) to pure transfer (where a third party accepts and bears the full costs of risk). An important recognition of the continuum of risk financing is that there are no products that are fully retention or transfer, but rather a varying blend of the two. Hedging of risk, for example, is arguably here a near perfect blending of a retention and a transfer of risk.

This study examines the connections between subculture theory, symbolic interaction and the work of David Matza with a special focus on exploring alcohol consumption by young adults in the UK. We apply Matza ideas of the “techniques of neutralization,” “subterranean values,” and “drift” within an ethnographic study on alcohol to suggest that young people's “calculated hedonism” can be understood as a strategy of agency in the context of a subcultural setting. This article adds to the literature of symbolic interaction, subculture and the discipline of sociology by critically focusing on the work of David Matza from its reception in the 1960s to today as a central element of the new paradigm of cultural criminology. For us the sociological imagination is “alive and well” through Matza's advocacy of naturalism whereby he sought to integrate the work Chicago School under Park and Burgess with his assessment of the so-called Neo-Chicago School. In the literature Matza's work is often defined as symbolic interactionist we see his ambition in a wider sense of wanting sociology to recover human struggle and the active creation of meaning. Our approach is to understand the calculated hedonism of young adult use of alcohol through their humanity.

This contribution suggests a preliminary, broad definition of responsibility and presents different dimensions of the concept. Next, the concept of shared responsibility is developed by combining different criteria to a number of typologies. These concepts and typologies are then illustrated with reference to the relationship between insurance customers and the insurance industry. The paper concludes with formulating some next steps for future empirical studies of interdependent insurance marketing and insurance consumer ethics.

This chapter develops a methodology to assist critical facility operators in designing physical protection systems to defend against a single adversary (thief, saboteur, terrorist, etc.) attack. The developed methodology utilizes a multicriteria decision-making approach that balances the competing goals of minimal security system cost and maximum system performance. The methodology utilizes a network-based approach to facility security system design and analysis, which locates physical protection (detection, delay, and response) elements throughout a facility. These elements enable the facility owner to prevent attacks through deterrence and to defeat the adversary if he or she chooses to attack. The developed approach results in the ability for the facility operator to assess relative facility and/or infrastructure safety, and make decisions regarding how to optimally allocate resources for physical protection elements to balance cost and performance. A hypothetical example is discussed which demonstrates the usefulness of the developed methodology.

The evolution of risk management has placed some emphasis on the language of risk management practices. The classic categories risk control and risk financing, as umbrella terms for the range of risk management tools that may be employed, are still widely used – but as has been pointed out elsewhere in this book, the broadening of risk management has led to a reconsideration of the continuing accuracy and usefulness of the older terminology. For example, historically the term insurance-buying was expanded to include risk financing, which allowed recognition of newer, non-insurance tools. Similarly, loss prevention became risk control to include risk reduction, risk distribution, hedging, and more. More recently, risk treatment has emerged as a term that encompasses both the control and financing categories.

One of the significant changes in practice is the inclusion of opportunities that may arise from risks. Here the terminology has not quite kept pace with changes in the field. Additionally, while assessment and analysis has long captured the idea of evaluating risks and uncertainties, the more explicit inclusion of uncertainty, along with emergent phenomena, complexity, and the unknown/unknowable has led to questions about whether risk control meaningfully conveys the essence of these activities. The search for an alternative terminology is ongoing, but for the time being the term adaptive response (AR) is used here, which refers to a range of actions that could be taken to capture the full range of exposures.

Chapters Nine and Ten continue to use the term risk financing. This is more of a concession to practicality as, in any other setting, financial measures logically are ARs. Nevertheless, there are technical and substantive reasons to maintain some separation. But even here, the pressures of change are being felt. For example, while most risk financing arrangements focus on addressing the costs of risk (e.g. indemnifying an organisation for losses), the role of financial measures in encouraging or discouraging certain practices – including paying the risk manager’s salary, or incentivising certain desired practices – has historically not been considered in discussions

Business model innovation (BMI) constitutes a priority for managers across industries, but it represents a notoriously difficult innovation, with several challenges, many of which are cognitive in nature. The received literature has variously suggested that one way to overcome challenges to BMI, including cognitive ones, and support the cognitive tasks is using visual representations. Against this background, we aim at offering a contribution to the emerging line of inquiry at the nexus between business models (BMs), cognition and visual representations. Specifically, we develop a new method for visual representation of the BM in support of simplification of the cognitive effort and neutralisation of cognitive barriers. The resulting representation – a network-based representation, anchored on the activity-system perspective and offering complementarity and centrality/periphery measures – allows to visually represent an existing BM as a network (nodes and linkages) of interdependent activities and to express information related to the degree of centrality/periphery of single activities (nodes) with respect to the rest of a BM configuration. This information, we argue, is potentially very valuable in supporting the cognitive tasks involved in business model reconfiguration (BMR). We guide the reader to progressively appreciate how the development of the proposed method for visual representation is anchored to two main characteristics of BMR, namely the discovery-driven nature of BMR and the path-dependent nature of BMR. We offer initial insights on the cognitive value of such a type of representation in relationship to the simplification of the cognitive effort and the neutralisation of cognitive barriers in BMR.