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This paper seeks to examine how productive entrepreneurial activities, such as innovation, influence unproductive entrepreneurial activities, such as regulatory rent seeking.

To investigate the argument the authors consider Bavaria's brewing industry in the fourteenth through sixteenth centuries using an analytic narrative approach.

The example of Bavaria's brewing industry suggests that productive entrepreneurial activities may increase unproductive entrepreneurial activities. Confronted with a situation in which innovation erodes their monopoly returns, legally protected producers and policymakers reregulate industry to recapture lost rents. Regulation policy under such reregulation tends to be more encompassing, and thus produces more unproductive entrepreneurial activity, than pre‐innovation regulation policy. This reflects the greater number or variety of producers that new regulation policy must encompass for reregulation to recreate rents.

The paper builds on Thomas’ work, which suggests that innovation can undermine existing regulatory institutions and result in deregulation. This paper identifies an alternative channel through which productive entrepreneurial innovation may influence unproductive entrepreneurial rent seeking. It argues that productive entrepreneurial innovation by legally unprotected producers in an industry can also increase, rather than decrease, the extent of unproductive entrepreneurship in that industry.

Recalls that the collapse of Baring’s bank showed what may lie behind an apparently successful organization. Barings was destroyed by the unauthorised activities of a trader named Nick Leeson. For almost three years Leeson deceived the bank by appearing to earn phenomenal profits, while in reality incurring massive and ultimately catastrophic losses. A striking feature of the bank’s collapse is that it was both sudden and total. No one had the least suspicion of impending catastrophe despite the emergence of clear signs of malfeasance. The article explains why Barings’ management failed to respond effectively to those danger signs and considers the lessons to be learned.

The purpose of this paper is to examine how the Republic of Ireland’s National Emergency Coordinating Group performed with respect to ensuring access to emergency information for deaf sign language (SL) users over the course of two emergency situations in 2017 and 2018 as a result of storms. The storms book-ended parliamentary and public debate around the recognition of the indigenous SL of Ireland, Irish Sign Language (ISL). The author explores if/how increased political awareness led to better access in 2018, and how access provision maps to best practice guidelines set out by the World Association of Sign Language Interpreters (WASLI) and the World Federation of the Deaf (WFD).

This paper provides empirical insights about the asymmetrical effort that is required of a minority linguistic community, in this instance, community of deaf ISL users and their allies, to secure provision of access to emergency information that is provided as a matter of course to the wider community of hearing English language speakers. The author draws on parliamentary records, social media and print media to document the political, societal and deaf community discourse around ISL recognition and the emergencies.

The author finds that significant effort was required of deaf people and their allies to secure access to national emergency briefings in 2017, with significant improvement evidenced in 2018 for Storm Emma and the Beast from the East, in the aftermath of the adoption of the ISL Act (December 2017). The author drew on the theory of effortful engaging, which posits that unless we have greater awareness of and pro forma consideration of SLs and deaf people, the burden of work required to ensure appropriate access and participation falls on deaf people.

There is scope for completing a 360° analysis of stakeholders engaged in the process. Further work should also include interviews with deaf community members and emergency response coordinators.

This paper identifies implications for emergency coordinating groups: provision of appropriate interpreting must be a pro forma element in the planning for delivery of any emergency information. Broadcasters must be required to ensure that interpreters are visible on screen at all times during live briefings: what is unseen is “unheard” for SL users. Work remains to ensure that deaf people have access to preparatory information in their language, and that they have ease of access to two-way emergency services. Emergency coordinating teams need to integrate the UNCRPD-mapped WASLI-WFD recommendations into their emergency strategy.

Communities depend on information for their survival in times of crisis. Communication requires comprehension and interaction. For SL users, information in an indigenous SL is a lifeline in a time of crisis. This requires emergency response teams to understand that “language” is multi-modal and embed strategies for engaging with deaf communities in all aspects of their processes, with guidance from deaf community leaders and advocates. There is also a need to consider deafblind people and deaf people who have disabilities, who are more vulnerable in crisis situations.

This is the first analysis of state provision of access to information for the Irish deaf community in an emergency setting. It is one of very few empirical analyses of how deaf communities fare in emergency contexts and the first to evaluate a state’s practice vis-à-vis UNCRPD-led guidelines on best practice issued by the WASLI/WFD. The socio-political context described represents a unique period where the Irish deaf community and ISL were central to political and media discourse because of the ISL Act and the death of two deaf brothers in tragic circumstances in Autumn 2017.

While a number of IS security researchers consider the threat posed by employees who perpetrate computer crime, there is currently a lack of insight into how the offender interacts with the criminal context both prior to and during commission. A greater understanding of this relationship may complement existing security practices by possibly highlighting new areas for safeguard implementation. To help facilitate a greater understanding of the offender/environment dynamic, this paper, therefore, aims to assess the feasibility of applying three criminological theories to the IS security context. Rather than focusing on why people become criminals, these theories entitled routine activity theory, environmental criminology and the rational choice perspective, focus on the criminal act.

Drawing on an account of the Barings Bank collapse, events highlighted in the case study are used to assess whether concepts central to the theories are supported by the data.

Analysis indicates support for the concepts central to environmental criminology and the rational choice perspective. While case study evidence supports two of the concepts advanced by routine activity theory, as a whole the theory is found wanting, as the “guardianship” and “handled offender” concepts appear to lack the necessary sophistication to theoretically accommodate and explain supervisory and control failings cited in the case study.

While future research could encompass continued application of the theories to further assess their suitability for the IS domain, consideration could also be given to the application of the preventive tools and methods which have been developed in tandem with the three criminological approaches. Another stream of future research may involve the application of the theories in conjunction with existing security practices.

Greater knowledge of the offender/context dynamic may feasibly enhance existing security practices by possibly highlighting new areas for safeguard implementation.

From an IS security perspective, there is currently a lack of insight into the offender/context dynamic. The paper presents a group of criminological theories, which have previously not been considered for application in the IS context. The theories may feasibly throw light on the behaviour of offenders in the criminal context, both prior to and during commission.

Not many weeks back, according to newspaper reports, three members of the library staff of the School of Slavonic and East European Studies in London were dismissed. All had refused to carry out issue desk duty. All, according to the newspaper account, were members of ASTMS. None, according to the Library Association yearbook, was a member of the appropriate professional organisation for librarians in Great Britain.

In recent times, there has been some disquiet within certain sectors of the Singapore business community over the role of auditors in detecting corporate fraud. The cause of this concern can perhaps be attributed partly to the Barings collapse in February 1995 and the subsequent suggestions that the auditors of the Barings subsidiary in Singapore, Barings Futures Singapore Pte Ltd (BFS), may have been negligent in their audit work. More recently, in mid‐1996, a substantial locally listed company, Amcol Holdings Ltd (Amcol), was placed under judicial management amid rumours alleging possible misdeeds by senior executives and directors. The Amcol saga has, once again, focused some attention on the role of auditors and their duty to detect fraud in company accounts.

Spectacular bankruptcies of the Orange County Investment Pool in December 1994 and Barings Bank in February 1995 mounted a pressure on the U.S. Financial Accounting Standards Board (FASB) to issue Statement No. 133, Accounting for Derivatives Instruments and Hedging Activities (FAS 133). Although measuring derivatives at fair value is a major improvement in accounting for derivatives, such type of accounting falls short of quantifying and reporting the risk of losses associated with derivative instruments. The purpose of this paper is to suggest an alternative approach to market valuation by integrating quantitative market risk estimation into the valuation method. The paper will use the Barings Bank experience to demonstrate how FAS no. 133 disclosure falls short of disclosing the magnitude of the market risk held by the bank at the end of 1994. It will also demonstrate how using a risk‐impacted value would have improved the disclosure of how much the bank stood to lose from their open positions.

In his review of 30 years of research in Prospect Theory, Barberis (2013) notes that support for Prospect Theory had come mainly from the laboratory. In this paper, I write about a recurring phenomenon in real life that is consistent with Prospect Theory predictions in decision-making loss domain. The 60 cases noted in this paper are associated with specific risk seekers that had cost more than $140 billion (an average of $2.33 billion per case). Given space consider– ations, I provide synopses for 14 cases. A few of these cases have been discussed in the extant literature in connection with internal control, but were not considered from the perspective of Prospect Theory. It is striking that these cases are costly, all participants are young men, and almost all had followed the gambler’s martingale strategy – i.e., double down. While these cases are informative about risk-seeking behavior, they are not sufficiently systematic to be subjected to stylized archival research methods.

This paper seeks to address the important modern management issue of vision management. In particular, it attempts to provide examples of, and to differentiate between three different types of visionary who have been the focal points for the theorists working in this area. It presents a profile of the ‘ideal visionary’ as portrayed by theory and provides a checklist of generic visionary qualities to help those readers who need to assess a would‐be visionary, and predict the likelihood of his/her achieving success at the top of an organisation. Finally, the paper notes that the strengths of the visionary are often the sources of his/her eventual failure. These strengths‐come‐weaknesses have been identified along with more externally generated organisational performance reducers.