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Book part
Publication date: 14 December 2005

MULTI-ENTITY PARTNERING IN ACCOUNTING EDUCATION

O. Whitfield Broome and Michael H. Morris

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
DOI: https://doi.org/10.1016/S1085-4622(05)07004-5
ISBN: 978-1-84950-869-8

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Book part
Publication date: 14 December 2005

LIST OF CONTRIBUTORS

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
DOI: https://doi.org/10.1108/S1085-4622(7)000001
ISBN: 978-1-84950-869-8

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Article
Publication date: 1 April 1949

ASLIB PROCEEDINGS

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing…

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It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

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Aslib Proceedings, vol. 1 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/eb049340
ISSN: 0001-253X

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Article
Publication date: 1 October 2001

Using a behavior‐based method to identify and reduce employee theft

Becky J. Oliphant and Gary C. Oliphant

The consequences of employee theft have a profound impact on employers, employees, consumers, and society. Estimates of employee theft range from $40 to $400 billion a…

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The consequences of employee theft have a profound impact on employers, employees, consumers, and society. Estimates of employee theft range from $40 to $400 billion a year in the USA alone. Although identifying employee theft is difficult, certain behavioral‐based studies have been able to separate employee theft from customer theft (shoplifting). The current study extends a behavioral‐based technique (posting) by posting total monetary loss and total items missing rather than posting the individual targeted items as in the prior studies. The study was conducted in an retail setting (one drug store in a large chain) for a 12‐week period. Data demonstrated posting was able to lower the amount of employee theft while also providing the ability to separate most of the losses caused by employee theft versus shoplifting. Furthermore, the results appear to reinforce the hypothesis that survey data alone may underestimate the actual amount of employee theft.

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International Journal of Retail & Distribution Management, vol. 29 no. 10
Type: Research Article
DOI: https://doi.org/10.1108/09590550110405321
ISSN: 0959-0552

Keywords

  • Employees
  • Theft
  • Individual behaviour
  • Retail trade
  • Shoplifting

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Article
Publication date: 1 November 2006

Retail employee theft: a theory of planned behavior perspective

Ainsworth A. Bailey

One area of concern for retailers is the impact of employee theft on retailing profit margins and operations. It is possible that the application of the theory of planned…

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Purpose

One area of concern for retailers is the impact of employee theft on retailing profit margins and operations. It is possible that the application of the theory of planned behavior (TPB) to the employee theft could shine some light on the problem and possibly offer some assistance to retailers. The purpose of this paper is to apply TPB to this phenomenon.

Design/methodology/approach

A model and series of propositions are developed. The propositions are open to empirical verification and can form the basis for a research stream on retail employee theft.

Findings

The model incorporates certain individual difference factors that are likely to influence intentions to engage in retail theft. The model proposes that variables such as organizational commitment and an employee's moral norm are likely to have an impact on retail theft.

Research limitations/implications

The propositions stemming from the model have to be tested empirically. The model incorporates certain individual difference factors that are likely to influence intentions to engage in retail theft. There are additional individual and external factors that will have direct and indirect on the variables in the proposed model.

Practical implications

Before efforts can be undertaken to stem employee theft, retail managers need to understand the phenomenon. The application of the TPB to this phenomenon is a step in that direction. It can provide insights to retail management on the nature of employee theft and who is likely to engage in it. In addition, information can be obtained for use in human resources efforts such as pre‐employment screening.

Originality/value

Prior work on retail employee theft has not applied the TPB in an effort to understand the phenomenon. This is an initial effort to do so.

Details

International Journal of Retail & Distribution Management, vol. 34 no. 11
Type: Research Article
DOI: https://doi.org/10.1108/09590550610710219
ISSN: 0959-0552

Keywords

  • Theft
  • Employee behaviour
  • Retailing

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Article
Publication date: 23 June 2020

Accuracy of 3D printed guide for orbital implant

Jaeyoung Kwon, Guk Bae Kim, Sunah Kang, Younghwa Byeon, Ho-Seok Sa and Namkug Kim

Extrinsic trauma to the orbit may cause a blowout or orbital fracture, which often requires surgery for reconstruction of the orbit and repositioning of the eyeball with…

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Purpose

Extrinsic trauma to the orbit may cause a blowout or orbital fracture, which often requires surgery for reconstruction of the orbit and repositioning of the eyeball with an implant. Post-operative complications, however, are high with the most frequent cause of complications being a mismatch of the position and shape of the implant and fracture. These mismatches may be reduced by computed tomography (CT) based modeling and three-dimensional (3D) printed guide. Therefore, the aim of this study is to propose and evaluate a patient-specific guide to shape an orbital implant using 3D printing.

Design/methodology/approach

Using CT images of a patient, an orbital fracture can be modeled to design an implant guide for positioning and shaping of the surface and boundaries of the implant. The guide was manufactured using UV curable plastic at 0.032 mm resolution by a 3D printer. The accuracy of this method was evaluated by micro-CT scanning of the surgical guides and shaping implants.

Findings

The length and depth of the 3D model, press-compressed and decompressed implants were compared. The mean differences in length were 0.67 ± 0.38 mm, 0.63 ± 0.28 mm and 0.10 ± 0.10 mm, and the mean differences in depth were 0.64 ± 0.37 mm, 1.22 ± 0.56 mm and 0.57 ± 0.23 mm, respectively. Statistical evaluation was performed with a Bland-Altman plot.

Originality/value

This study suggests a patient-specific guide to shape an orbital implant using 3D printing and evaluate the guiding accuracy of the implant versus the planned model.

Details

Rapid Prototyping Journal, vol. 26 no. 8
Type: Research Article
DOI: https://doi.org/10.1108/RPJ-07-2019-0193
ISSN: 1355-2546

Keywords

  • Surgical guide
  • Accuracy
  • 3D printing
  • Orbital wall reconstruction

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Article
Publication date: 8 April 2019

ExerStart: helping seniors be active and independent for less

Patrick van Esch, Sarah Maree Duffy, James Teufel, Gavin Northey, Edward Elder, Catherine Frethey-Bentham, Thomas B. Cook and Jonas Heller

The purpose of this research is to examine a downstream social marketing program that slows the typical decline in functional fitness and independence of adults over 55…

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Abstract

Purpose

The purpose of this research is to examine a downstream social marketing program that slows the typical decline in functional fitness and independence of adults over 55 with particular attention to the ROI and the efficiency of the program.

Design/methodology/approach

Within subjects quasi-experimental design.

Findings

The ExerStart program is cost-efficient and effective delivering an ROI of 33 per cent. The participants of the ExerStart social marketing program significantly improved functional fitness. Further, this program demonstrates that this result may be achieved with just four exercises rather than six.

Practical implications

A successful, cost-effective, high-retention social marketing program is outlined for social marketers who aim to increase the functional fitness and independence of adults over 55 years.

Social implications

Two societal benefits, the first is that it provides direction about how to efficiently prolong the independence of adults over 55 years, and the second is that it decreases pressure and costs on the healthcare system. This may be useful for policy makers and social marketers alike.

Originality/value

The authors contribute to the literature in two important ways. First, this paper details a cost-effective intervention that improves the physical fitness of a significant and growing portion of the community and suggests additional considerations for future ROI calculations. Second, this paper contributes methodologically by introducing the senior fitness test (a new criterion-referenced clinically relevant physical fitness standard specifically developed for seniors).

Details

Journal of Social Marketing, vol. 9 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JSOCM-06-2018-0065
ISSN: 2042-6763

Keywords

  • Independence
  • Aging population
  • Return on investment
  • Older adults
  • Physical activity
  • Downstream
  • Social marketing intervention

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Article
Publication date: 3 January 2017

Exploring the wicked problem of athlete and consumer vulnerability in sport

Kate Westberg, Constantino Stavros, Aaron C.T. Smith, Joshua Newton, Sophie Lindsay, Sarah Kelly, Shenae Beus and Daryl Adair

This paper aims to extend the literature on wicked problems in consumer research by exploring athlete and consumer vulnerability in sport and the potential role that…

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Abstract

Purpose

This paper aims to extend the literature on wicked problems in consumer research by exploring athlete and consumer vulnerability in sport and the potential role that social marketing can play in addressing this problem.

Design/methodology/approach

This paper conceptualises the wicked problem of athlete and consumer vulnerability in sport, proposing a multi-theoretical approach to social marketing, incorporating insights from stakeholder theory, systems theory and cocreation to tackle this complex problem.

Findings

Sport provides a rich context for exploring a social marketing approach to a wicked problem, as it operates in a complex ecosystem with multiple stakeholders with differing, and sometimes conflicting, objectives. It is proposed that consumers, particularly those that are highly identified fans, are key stakeholders that have both facilitated the problematic nature of the sport system and been rendered vulnerable as a result. Further, a form of consumer vulnerability also extends to athletes as the evolution of the sport system has led them to engage in harmful consumption behaviours. Social marketing, with its strategic and multi-faceted focus on facilitating social good, is an apt approach to tackle behavioural change at multiple levels within the sport system.

Practical implications

Sport managers, public health practitioners and policymakers are given insight into the key drivers of a growing wicked problem as well as the potential for social marketing to mitigate harm.

Originality/value

This paper is the first to identify and explicate a wicked problem in sport. More generally it extends insight into wicked problems in consumer research by examining a case whereby the consumer is both complicit in, and made vulnerable by, the creation of a wicked problem. This paper is the first to explore the use of social marketing in managing wicked problems in sport.

Details

Journal of Social Marketing, vol. 7 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/JSOCM-07-2016-0035
ISSN: 2042-6763

Keywords

  • Social marketing
  • Wicked problems
  • Stakeholder theory
  • Systems theory
  • Sport
  • Value cocreation

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