Search results

Records management in the next millennium: the global perspective was the title of the 4th International Records Management Congress held in Edinburgh between 27 and 30 April 1998. More than one hundred delegates from four continents gathered at the Sheraton Grand Hotel to hear keynote addresses and papers from different parts of the world. But, as is usual at conferences, it was not only in the formal sessions that discussion raged about the challenges facing records and archives professionals as the year 2000 approaches. This report will highlight some of the key themes which emerged.

The purpose of this paper is to analyze information security assessment in terms of cultural categories and virtue ethics, in order to explain the cultural origin of certain types of security vulnerabilities, as well as to enable a proactive attitude towards preventing such vulnerabilities.

Vulnerabilities in information security are compared to the concept of “monster” introduced by Martijntje Smits in philosophy of technology. The applicability of different strategies for dealing with monsters to information security is discussed, and the strategies are linked to attitudes in virtue ethics.

It is concluded that the present approach can form the basis for dealing proactively with unknown future vulnerabilities in information security.

The research presented here does not define a stepwise approach for implementation of the recommended strategy in practice. This is future work.

The results of this paper enable computer experts to rethink their attitude towards security threats, thereby reshaping their practices.

This paper provides an alternative anthropological framework for descriptive and normative analysis of information security problems, which does not rely on the objectivity of risk.

The purpose of this paper is to integrate psychological dimension, social dimension, and environmental dimension – six internet psychological characteristics (dissociative anonymity, invisibility, asynchronicity, solipsistic introjection, dissociative imagination, and minimization of status and authority), deindividuation, social influence (subjective norm and descriptive norm), and containment theory (inner containment and outer containment) – to propose an innovative model which can make up for deficiencies in previous studies of the toxic online disinhibition effect.

On the basis of 530 valid responses collected from an online survey questionnaire, partial least squares technology was used to examine the research model.

The result shows that dissociative anonymity has a significant impact on deindividuation and toxic disinhibition. In addition, asynchronicity and dissociative imagination have a direct effect on toxic disinhibition. Besides, in social influence, the authors found that subjective norm is a stronger predictor of toxic disinhibition than descriptive norm. Moreover, in containment theory, the result shows that inner containment can effectively reduce toxic disinhibition but not outer containment.

This study can provide academics and practical side empirical evidence as to what factor would cause toxic disinhibition and provides an innovative view regarding the relationship between social influence and containment theory on toxic disinhibition.

This study focuses on identifying potential challengers affecting cold chain performance in the pharmaceutical industry. Considering the history of humanity, every pandemic experienced could only be controlled with the vaccine found. While the world is fighting the unforgettable epidemic called COVID-19, scientists are also working to find the therapeutic vaccine. The vaccines studied have different temperature storage and transport properties. In the pharmaceutical industry, it is necessary to know and analyse every step of the cold supply chain to provide the most appropriate and safe cooling level. In addition, it is important to understand the relationship between all the facilities, equipment, tools and materials needed to avoid mistakes along the chain.

Hence, this study focuses on identifying potential challengers affecting sustainable cold supply chain performance in the pharmaceutical industry and proposing a conceptual framework that involves these main challengers. In this study, firstly, different main and sub-factors are defined from the literature, and fuzzy Decision Making Trial and Evaluation Laboratory method is applied to analyse the causal link between these factors for an effective application.

Results showed that packaging, transportation and shipping, storage specifications and handling practices, inventory management, technical issues and delivery delay are the most affected factors during the sustainable cold supply chain performance in the pharmaceutical industry. This study offers both managerial implications and a roadmap that are designed with a holistic view to guide manufacturer, logistics parties and even policymakers.

Some of the studies related to the pharmaceutical industry are monitoring and controlling the temperature in the cold supply chain steps; the other part is the studies where the chain steps are examined with a focus on production or transportation. While these issues are the focus, the requirements and conditions of each stage of the supply chain must be studied for a safe, effective and sustainable cold chain beyond the current global pandemic crisis. To the best of the authors’ knowledge, this is the first study that highlights identifying the potential challengers that affect cold supply chain performance for the pharmaceutical industry both theoretically and empirically, solving the causal relationships among these challengers and designing a holistic framework.

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

Complying with the code of conduct by professionals in the construction industry worldwide has become a significant issue over the years. This has led to projects' failure, leading to losses to both the client and contractors. The study's objective is to identify the challenges of construction professionals in complying with their code of conduct and preventing corrupt practices.

Quantitative approach was used to collect empirical data by sending questionnaires to 56 construction professionals in South Africa. Data gathered were analysed through Excel statistical tool. Mean values were calculated for the quantitative data, whilst thematic content analyses were used to generate frequencies and percentages for qualitative data.

The findings indicate that construction professionals experience many unethical issues in their work duties such as inflated tender prices, overpricing the rates, tender-based kickbacks, bribes for projects, unethical methods of project execution, use of lower grade materials than specified, discrimination, among others. However, issues such as greediness, acceptance of corruption as usual practice, lack of knowledge about the code of conduct, the only way to get contracts, part of the process, and peer pressure create a challenge in complying with the code of conduct and preventing corrupt practices among construction professionals.

Construction professionals face many unethical and corrupt practices in their project management and execution, which they cannot overcome due to many factors. Therefore, there is the need to sensitise the professionals in the construction industry regarding their code of conduct as well as the danger associated with engaging in corrupt practices in their work and their implication on project performance.

The findings give an insight into the critical factors curtailing the construction professional's ability to comply with their code of conduct and be corrupt-free in their line of duty. Thus, professional associations can use the findings in guiding their members.

The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are compared with those of Australian public accountants Particular attention is given to refining a pre-existing instrument to determine measurement invariance.

A field survey of 81 Australian and 516 Chinese public accountants was conducted including the distribution of a questionnaire. Statistical analysis included confirmatory factor analysis and measurement invariance.

An analysis of data established the existence of a stable model for identifying the dimensions of independence of mind and independence in appearance within the context of the codes of conduct relevant to both cultures. Chinese accountants demonstrated significantly less concern about audit-client relationships affecting independence in appearance compared to their Australian counterparts. Interestingly, independence of mind was found to positively influence ethical judgement for both groups taken together, although Chinese accountants were the significant contributors to this model outcome.

The relatively small sample of Australian accountants drawn from a limited population base could influence the quality of data analysis. This paper provides a further research direction for re-examining the relationship between Australian public accountants’ attitudes towards their code of professional ethics and their ethical judgements in a significantly larger sample.

This paper is particularly useful to the profession in that it will provide members with better insights into how accountants in different cultural settings view audit independence issues and their relationships with audit clients. Second, this study offers a scale for measuring attitudes towards codes of professional ethics for further cross-cultural studies.

An exploratory research exercise that indicates that accounting practitioners in divergent cultures demonstrate similar concerns about independence issues, although it is believed that guanxi is likely to explain why Chinese accountants are less concerned with independence of appearance issues. The research also presents a validated instrument for examining attitudes towards codes of ethics.

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the Securities and Exchange Commission and the US Government Accounting Office. Also looks at other professional associations in banking, industry, and manufacturing sectors dealing with sensitive issues of auditors′ involvement in such matters as management advisory services, operating responsibilities, outsourcing, opinion shopping, auditor rotation, and other conflicts of interest which may impair auditor independence.

This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.