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Article
Publication date: 9 June 2021

Fahad Alarifi

The purpose of the paper is to analyze the new Bankruptcy Law in Saudi Arabia (KSA Bankruptcy Law) under both a comparative lens and a policy-oriented one, while…

Abstract

Purpose

The purpose of the paper is to analyze the new Bankruptcy Law in Saudi Arabia (KSA Bankruptcy Law) under both a comparative lens and a policy-oriented one, while highlighting some of the most essential operational steps and procedures in a bankruptcy proceeding under the law.

Design/methodology/approach

The approach adopted analyzes the specific mechanics and procedures of a bankruptcy law under the general policies and goals of bankruptcy. Additionally, where appropriate, a brief comparison to the US Bankruptcy code and its provisions is presented to provide an alternative approach on how similar issues are handled under a reputable and proven bankruptcy system.

Findings

Overall, the KSA Bankruptcy Law is a major accomplishment and advancement to the Kingdom’s insolvency regime. The law consolidated and codified the laws governing bankruptcy under the Kingdom’s prior regime, and followed the structure of a modern bankruptcy regime. In doing so, several of the law’s policies and objectives have been fulfilled by providing an effective, predictable and reliable bankruptcy system.

Originality/value

Given the relatively recent adoption of the KSA Bankruptcy Law, the paper provides a comprehensive assessment of the law’s operation and its effectiveness in achieving its policy goals as a modern bankruptcy law.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

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Article
Publication date: 1 January 2006

David Lewis

The purpose of this article is to explain why whistleblowing is important and to examine the recent empirical research relating to such confidential…

Abstract

Purpose

The purpose of this article is to explain why whistleblowing is important and to examine the recent empirical research relating to such confidential reporting/whistleblowing procedures in the UK.

Design/methodology/approach

This article refers to the 1999 IRS Employment Trends/Public Concern at Work survey of public and private sector organisations, together with the work conducted in local government, further and higher education, schools and National Health Service (NHS) Trusts by researchers at Middlesex University between 2000 and 2003.

Findings

The article establishes the prevalence of whistleblowing procedures, why they were introduced and the extent of trade union involvement. It identifies who can use these procedures, the types of concern that can be raised and who investigates them. Other issues discussed include: the need for confidentiality; the problems of reprisal and malicious allegations; the availability of advice and assistance and the existence of feedback. The article also describes how information about whistleblowing procedures is disseminated, who has overall responsibility for such a procedure within organisations and the extent of monitoring and review.

Research limitations/implications

Overall the article suggests that public sector organisations have responded positively to the pressures to introduce whistleblowing procedures. Further empirical work needs to be carried out in order to ascertain the extent to which private sector bodies have introduced such procedures.

Originality/value

This article presents research findings about whistleblowing procedures with observations about good practice and recommendations for the future.

Details

Employee Relations, vol. 28 no. 1
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 12 June 2009

Edward Britton, Charles Chambers and Alexander Ashmore

Coding clinical work should allow accurate and precise methods of assessing individual or department activity. The NHS financial reforms have increased correct diagnostic…

Abstract

Purpose

Coding clinical work should allow accurate and precise methods of assessing individual or department activity. The NHS financial reforms have increased correct diagnostic coding importance by introducing “payment by results” so that funding is directly linked to patient activity. The aim of this study is to assess the accuracy of procedure codes (OPCS 4.4), and its effect on Healthcare Resource Group tariff codes that directly affect revenue.

Design/methodology/approach

A total of ten procedures from ten consultants were randomly selected over one month. Each consultant coded his or her own procedures. From these codes, Healthcare Resource Group tariff codes were assigned to each patient. These were compared with procedure and Healthcare Resource Group tariff codes generated by coding department staff.

Findings

Of 100 procedures, four were un‐coded by coding department staff. There was concordance in 35 per cent of cases. Coders only gave one code for each procedure, whereas 35 per cent of procedures coded by consultants were assigned multiple codes. This resulted in 27 per cent of cases generating a different Healthcare Resource Group tariff code. Of the cases, five resulted in a difference of £4,000 or more; however, the overall difference was a £3,367 revenue loss if coder's codes were used.

Research limitations/implications

Study numbers were limited to 100 with five cases showing excessive financial gain or loss significantly influencing the overall result.

Practical implications

Present procedure coding practice is inaccurate and results in Healthcare Resource Group tariff codes that do not accurately represent clinical activity and productivity. Under payment by results, this can result in a significant revenue loss and possibly ultimately future referrals. Therefore, coding practice needs to be improved as a matter of urgency. Arguably, this could be achieved by closer communication between coders and clinicians.

Originality/value

The paper identifies a flaw in the way clinical activity and productivity is assessed at present. This is fundamental to the process on which “payment by results” is based, and therefore must be addressed if trusts are to be financially successful.

Details

International Journal of Health Care Quality Assurance, vol. 22 no. 4
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 1 June 1995

Claire Cohen

Describes the writer′s experiences as “author” of aprocedures manual for a large contract cleaning company. The seniormanagers were anxious to take control over what they…

Abstract

Describes the writer′s experiences as “author” of a procedures manual for a large contract cleaning company. The senior managers were anxious to take control over what they saw as an unwieldy organization with unclear procedures that badly needed streamlining. The manual reflected senior managers′ need to set up an illusion of control over the organization; in its production process and in its style, it suggested both that a coolly analytical, rational and logical approach was being taken to organizational description and rationalization, and that it was morally right to follow the procedures described. Yet in fulfilling senior managers′ requirements, the manual did not reflect the mess of organizational procedures, and its smooth, “seamless” descriptions implied that employees had nothing original to add to organizational procedures. Concludes that procedures manuals might be seen as inimical to individuality, as a force for control by senior management, and as a means of inhibiting employee creativity.

Details

Personnel Review, vol. 24 no. 4
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 1 February 2003

Reggie Davidrajuh

The main work in this paper covers a methodology, tools and implementation techniques for automation of supplier selection procedures as an e‐commerce application. The…

Abstract

The main work in this paper covers a methodology, tools and implementation techniques for automation of supplier selection procedures as an e‐commerce application. The work could be divided into two main parts. First, the development of a modeling methodology which can be used for automation of supplier selection procedures. By this modeling methodology, supplier selection procedures are divided into pre‐selection, selection and the post‐selection procedures. The selection procedure is further divided into the following stages: bidder selection, partner selection, and performance evaluation. The second part is about realization of automation. Three modules for automation are identified; they are the data collection system for bidder selection stage, the inference engine for partner selection stage, and the performance evaluation engine for the performance evaluation stage.

Details

Industrial Management & Data Systems, vol. 103 no. 1
Type: Research Article
ISSN: 0263-5577

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Book part
Publication date: 18 July 2016

Ran Xie, Olga Isengildina-Massa and Julia L. Sharp

Weak-form rationality of fixed-event forecasts implies that forecast revisions should not be correlated. However, significant positive correlations between consecutive…

Abstract

Weak-form rationality of fixed-event forecasts implies that forecast revisions should not be correlated. However, significant positive correlations between consecutive forecast revisions were found in most USDA forecasts for U.S. corn, soybeans, wheat, and cotton. This study developed a statistical procedure for correction of this inefficiency which takes into account the issue of outliers, the impact of forecast size and direction, and the stability of revision inefficiency. Findings suggest that the adjustment procedure has the highest potential for improving accuracy in corn, wheat, and cotton production forecasts.

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Book part
Publication date: 14 September 2020

Eva Tutchell and John Edmonds

Abstract

Details

Unsafe Spaces
Type: Book
ISBN: 978-1-78973-062-3

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Book part
Publication date: 6 January 2016

Pilar Poncela and Esther Ruiz

In the context of Dynamic Factor Models, we compare point and interval estimates of the underlying unobserved factors extracted using small- and big-data procedures. Our…

Abstract

In the context of Dynamic Factor Models, we compare point and interval estimates of the underlying unobserved factors extracted using small- and big-data procedures. Our paper differs from previous works in the related literature in several ways. First, we focus on factor extraction rather than on prediction of a given variable in the system. Second, the comparisons are carried out by implementing the procedures considered to the same data. Third, we are interested not only on point estimates but also on confidence intervals for the factors. Based on a simulated system and the macroeconomic data set popularized by Stock and Watson (2012), we show that, for a given procedure, factor estimates based on different cross-sectional dimensions are highly correlated. On the other hand, given the cross-sectional dimension, the maximum likelihood Kalman filter and smoother factor estimates are highly correlated with those obtained using hybrid procedures. The PC estimates are somehow less correlated. Finally, the PC intervals based on asymptotic approximations are unrealistically tiny.

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Abstract

Details

Answer Intelligence
Type: Book
ISBN: 978-1-83982-870-6

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