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Article
Publication date: 1 February 1988

Alison Paul, Thomas Moore and Ivan M Sharman

In 1987 the Medical Research Council's Dunn Nutrition Unit celebrated its Diamond Jubilee.1 What was the background to the Council setting up a Nutrition research…

Abstract

In 1987 the Medical Research Council's Dunn Nutrition Unit celebrated its Diamond Jubilee.1 What was the background to the Council setting up a Nutrition research establishment in 1927? Why was Cambridge chosen and why is it called the Dunn?

Details

Nutrition & Food Science, vol. 88 no. 2
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 18 January 2019

Paul Dunn and Barbara Sainty

The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.

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Abstract

Purpose

The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.

Design/methodology/approach

This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity.

Findings

This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants.

Research limitations/implications

The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics.

Originality/value

This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.

Details

Social Responsibility Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 1 August 1993

Paul Dunn and Leo Cheatham

In the life of a business, the lack of adequate liquidity to meet current obligations when they come due frequently results in problems which, more often than desirable…

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Abstract

In the life of a business, the lack of adequate liquidity to meet current obligations when they come due frequently results in problems which, more often than desirable, result in the failure of the enterprise. A common cause of such small business failures at various stages in the business's life cycle is poor financial planning. One planning deficiency which results in early failure is under capitalization. Under capitalization results from several errors made during the initial stages of financial planning and implementation. Cash flow problems are a common symptom among businesses with this problem.

Details

Managerial Finance, vol. 19 no. 8
Type: Research Article
ISSN: 0307-4358

Article
Publication date: 30 October 2018

Paul Dunn, Zhongzhi He, Samir Trabelsi and Zhimin (Jimmy) Yu

The purpose of this research is to investigate factors that contribute to technology firms paying higher compensation than non-technology firms, and why the mix of…

Abstract

Purpose

The purpose of this research is to investigate factors that contribute to technology firms paying higher compensation than non-technology firms, and why the mix of compensation at technology firms is different than the compensation packages at non-technology firms.

Design/methodology/approach

This research used a sample of 1,009 firm-year observations for the five-year period from 2001 to 2005 and random-effects regression models.

Findings

It was found that the total compensation paid to the CEOs of technology firms is higher than the total compensation paid to the CEOs of non-technology firms, and that the value of the stock options granted to the former is greater than the value of the stock options granted to the latter.

Research limitations/implications

The results are largely consistent with the labour market efficiency perspective. The higher compensation paid to CEOs in technology firms seems to be commensurate with the higher compensation risk that CEOs in technology firms bear.

Practical implications

Compensation designers should consider both the benefits and costs of granting stock and stock options to executives. An increased portion of stock options definitely aligns the interests of shareholders and CEOs together, and could maximize the retentive effect if CEOs have a significant amount of their wealth in unvested in-the-money options.

Social implications

Consistent with the literature, a CEO could earn much higher pay if he or she also serves as the chair of the board of directors. Practically, firms do not require all governance mechanisms. They just require one set of suitable governance mechanisms.

Originality/value

This paper is the first to investigate factors that contribute to technology firms paying higher compensation than non-technology firms, and that do explain why the mix of compensation at technology firms is different than the compensation packages at non-technology firms.

Details

Managerial Auditing Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 3 November 2021

Paul James Dunn, Adekunle Sabitu Oyegoke, Saheed Ajayi, Roshani Palliyaguru and Ganesh Devkar

The recent surge in light emitting diode (LED) lighting retrofitted into schools in the UK is as a result of the UK Government’s 2050 zero carbon pledge. However, the…

Abstract

Purpose

The recent surge in light emitting diode (LED) lighting retrofitted into schools in the UK is as a result of the UK Government’s 2050 zero carbon pledge. However, the benefits and consequences of LED retrofit projects for staff and enablers and stakeholder knowledge gaps about LED lighting retrofitting have not been fully explored. The aim of this research is to determine the amount of savings in cost, carbon reduction and kilowatt usage and to confirm if repayment from energy and cost savings derived from LED retrofit school projects funded through the SALIX funding option in the UK would be enough to service the loan. Thus, it examines monetary and non-monetary benefits, internal project stakeholder knowledge gaps and the consequences of LED retrofit for the staff and enablers of a large community college in the UK which is funded through the SALIX funding option.

Design/methodology/approach

The methodology relied on a hybrid research approach of a case secondary school through the review of literature, analysis of secondary data, focus group and questionnaire survey. The focus group consists of six key project stakeholders. The secondary data was sourced from the Project IGP [Individual Grade Proposal] and the Positive Energy Report from Zenergi, and the closed online questionnaire survey was used to sample 150 teaching staff and school enablers.

Findings

The findings show that stakeholders lack project knowledge, trust and expertise/project comprehension. This is in terms of baseline information, LED technology/management, payback modalities, management of risks and ethical issues around environmental impact. The forecasted SALIX savings were not achieved in real-time, partly because it does not take into consideration the increase in energy costs over the payback period. However, the LED retrofit creates efficiencies; drives down energy costs and energy usage; and drives carbon reduction, helping pupils’ learning, improving productivity and performance, and finally leading to a better lighting environment for the school community.

Originality/value

The study will help schools in the UK that intend to access SALIX finance for LED retrofits to understand the challenges and mitigate the risks. It will also help the government to understand the importance of adjusting the payback modalities to the base price when the retrofit was carried out for real-time savings to be made. The research would be useful in ensuring the proactive involvement of all the identified stakeholders in understanding the challenges and what the function entails.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 1 January 1978

Alison Paul and D.A.T. Southgate

Food composition tables are an essential tool for anyone wishing to calculate the nutrient content of a diet, whether for use in therapeutic dietetics or in nutritional…

Abstract

Food composition tables are an essential tool for anyone wishing to calculate the nutrient content of a diet, whether for use in therapeutic dietetics or in nutritional surveys both at the national and research level. They also provide much of the information on which the teaching of the nutritional values of foods is based.

Details

Nutrition & Food Science, vol. 78 no. 1
Type: Research Article
ISSN: 0034-6659

Book part
Publication date: 22 May 2015

Robert Smith and Gerard McElwee

To explore and document the emerging international market for stolen tractors and plant in the United Kingdom. Whilst this may appear to be a criminological problem…

Abstract

Purpose

To explore and document the emerging international market for stolen tractors and plant in the United Kingdom. Whilst this may appear to be a criminological problem relating specifically to rural crime, it is a sophisticated international criminal business organised by traditional organised crime groups (OCGs) such as the Italian, Polish and Turkish Mafia’s in conjunction with a network of criminal entrepreneurs.

Methodology/approach

Using annual statistical data provided by National Farmers Union (NFU) Mutual and Plant and Agricultural National Intelligence Unit (PANIU) and other material sourced using documentary research techniques supplemented by qualitative interviews with industry specialists we present 10 micro-case studies of rural OCGs engaged in this lucrative enterprise crime. The data is verified and authenticated using narrative inquiry techniques.

Findings

There is an entrepreneurial dimension to the crime because traditional criminal families with knowledge of rural areas and rural social capital form alliances with OCGs. The practical utility of the NFU model of entrepreneurial alliances with interested parties including the police is highlighted.

Research limitations/implications

Implications for research design, ethics and the conduct of such research which are identified and discussed. These include the need to develop an investigative framework to protect academic researchers similar to guidelines in place to protect investigative journalists.

Practical implications

An investigative framework and the adaption of the business model canvass (Osterwalder & Pigneur, 2010) to cover illegal business models are proposed.

Social implications

Suggestions are provided for the need to legislate against international criminal conspiracies.

Originality/value

Uses a mixture of entrepreneurship and criminological theories to help develop an understanding of the problem from an investigative perspective.

Details

Exploring Criminal and Illegal Enterprise: New Perspectives on Research, Policy & Practice
Type: Book
ISBN: 978-1-78441-551-8

Keywords

Article
Publication date: 1 April 1980

Paul Gamble, Roger Gentry and Michael Kipps

Recognising a problem of calculation. Anyone who has had to analyse a diet using the data from food composition tables, will know that by far the most time in the project…

Abstract

Recognising a problem of calculation. Anyone who has had to analyse a diet using the data from food composition tables, will know that by far the most time in the project was spent on tedious arithmetic, rather than the principles of nutrition or dietetics. Such analyses form a necessary part of many student courses at colleges and universities involving a serious study of food and its consumption by human beings. In the authors' experience such subject areas as: home economics, hotel, catering and institutional management, nutrition, dietetics and food science may all require an analytical evaluation of foods, menus or diets in relation to those who may consume them. It is therefore possible that workers in all these fields would find the use of a computer in such analyses an invaluable tool.

Details

Nutrition & Food Science, vol. 80 no. 4
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 31 December 2002

Lyubov Zech and Glenn Pederson

This study investigates important factors that should be used by lenders in risk‐rating their farm customers. These factors predict actual farm performance and debt…

Abstract

This study investigates important factors that should be used by lenders in risk‐rating their farm customers. These factors predict actual farm performance and debt repayment ability. Linear and logistic regression models are used to identify the debt‐to‐asset ratio as a major predictor of repayment ability. In addition, the rate of asset turnover and family living expenses are strong predictors of farm performance. The results are tested over several time periods to verify the robustness of the predictors.

Details

Agricultural Finance Review, vol. 63 no. 1
Type: Research Article
ISSN: 0002-1466

Keywords

Article
Publication date: 25 September 2009

Paul Dunn and Barbara Sainty

The purpose of this paper is to investigate the link between qualitative measures of a firm's Board of Directors and its corporate social performance (CSP).

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Abstract

Purpose

The purpose of this paper is to investigate the link between qualitative measures of a firm's Board of Directors and its corporate social performance (CSP).

Design/methodology/approach

CSP is a function of qualitative measures of a firm's Board of Directors, as well as firm risk and financial performance. A longitudinal sample of 104 Canadian firms is used.

Findings

Board independence is positively related to social performance but shareholder orientation is not. In addition, a positive relationship between social performance with both financial performance and debt is found.

Research limitations/implications

Although the sample is small and restricted to Canadian firms, the results are quite robust. Future studies should consider using qualitative measures on a larger international sample of firms.

Originality/value

This paper uses qualitative measures – the degree of independence of the Board and the Board's level of shareholder orientation – to examine the interrelationship between a firm's Board of Directors and its CSP.

Details

International Journal of Managerial Finance, vol. 5 no. 4
Type: Research Article
ISSN: 1743-9132

Keywords

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