To examine metrics used for performance measurement, analysis, and decision-making by insurance cooperatives.
Design and approach
A documentary review and semi-structured interviews of three large insurance cooperatives form the basis of the study.
The analysis suggests insurance co-operatives metrics are consistent with investor-owned companies. These measures do not recognize the cooperative principles and values which consistent the formative basis of these insurance co-operatives.
The insurance co-operatives under examination do not engage in a comparison to other insurance co-operatives; rather comparisons are made against investor-owned companies. As this analysis is used in decision-making and strategy formulation, guiding the direction of the co-operatives the questions must be raised: does the co-operative difference exist in the insurance sector and how (and what) performance analysis tools are used to assess their performance?
There is a paucity of research in the area of metrics and analytics of co-operatives. As such this article expands the academic scope of examination of co-operatives in the context of financial and accounting operations. Additionally, it adds to the ongoing discussion in the academy focused on the nature of co-operatives and the nature of the co-operative difference.
Describes a non‐contact optical sensing technology called C3D that is based on speckle texture projection photogrammetry. C3D has been applied to capturing all‐round 3D…
Describes a non‐contact optical sensing technology called C3D that is based on speckle texture projection photogrammetry. C3D has been applied to capturing all‐round 3D models of the human body of high dimensional accuracy and photorealistic appearance. The essential strengths and limitation of the C3D approach are presented and the basic principles of this stereo‐imaging approach are outlined, from image capture and basic 3D model construction to multi‐view capture and all‐round 3D model integration. A number of law enforcement, medical and commercial applications are described briefly including prisoner 3D face models, maxillofacial and orofacial cleft assessment, breast imaging and foot scanning. Ongoing research in real‐time capture and processing, and model construction from naturally illuminated image sources is also outlined.
The aim of this chapter is to define and explore the group of emotions known as self-conscious emotions. The state of the knowledge on guilt, shame, pride, and…
The aim of this chapter is to define and explore the group of emotions known as self-conscious emotions. The state of the knowledge on guilt, shame, pride, and embarrassment is reviewed, with particular attention paid to research on these four self-conscious emotions in work and organizational settings. Surprisingly little research on self-conscious emotions comes from researchers interested in occupational stress and well-being, yet these emotions are commonly experienced and may be a reaction to or even a source of stress. They may also impact behaviors and attitudes that affect stress and well-being. I conclude the review with a call for more research on these emotions as related to stress and well-being, offering some suggestions for areas of focus.
An IBM PC Library Users Group was organized during the two‐day Library Software Conference held in Columbus, OH, October 2–4. Initial goals of the group and an early schedule of activities were agreed upon by the conferees who met until 10:30 p.m. in a room crowded to capacity. The M300 and PC REPORT will serve as the group's communication forum as well as its initial administrative agent.
This chapter aims to determine the extent of stakeholder engagement in the sustainability accounting and reporting process in three Australian local councils. The…
This chapter aims to determine the extent of stakeholder engagement in the sustainability accounting and reporting process in three Australian local councils. The frameworks of Arnstein (1969) and Friedman and Miles (2006) and the case study methodology are used to assess the stakeholder engagement practices of three best practice Australian local councils. The findings highlight the existence of five levels of stakeholder engagement ranging from informing to empowering. However, the extent of stakeholder engagement varied depending on the nature and purpose of engagement. This study adds to the limited literature on stakeholder engagement in sustainability accounting and reporting, especially in a public sector context. This study provides practical insights into engagement with stakeholders and is useful to both organizations and their stakeholders. Although focused on a public sector and Australian context, the findings of this study have implications for stakeholder engagement in various local and global contexts.
OWING to the comparatively early date in the year of the Library Association Conference, this number of THE LIBRARY WORLD is published so that it may be in the hands of our readers before it begins. The official programme is not in the hands of members at the time we write, but the circumstances are such this year that delay has been inevitable. We have dwelt already on the good fortune we enjoy in going to the beautiful West‐Country Spa. At this time of year it is at its best, and, if the weather is more genial than this weather‐chequered year gives us reason to expect, the Conference should be memorable on that account alone. The Conference has always been the focus of library friendships, and this idea, now that the Association is so large, should be developed. To be a member is to be one of a freemasonry of librarians, pledged to help and forward the work of one another. It is not in the conference rooms alone, where we listen, not always completely awake, to papers not always eloquent or cleverly read, that we gain most, although no one would discount these; it is in the hotels and boarding houses and restaurants, over dinner tables and in the easy chairs of the lounges, that we draw out really useful business information. In short, shop is the subject‐matter of conference conversation, and only misanthropic curmudgeons think otherwise.
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
The widespread deployment of telehealth (TH) has been conducted in the absence of any clear understanding of how acceptable these devices are to patients. One potential…
The widespread deployment of telehealth (TH) has been conducted in the absence of any clear understanding of how acceptable these devices are to patients. One potential limitation of the widespread deployment of TH is that patients may refuse. Moreover an understanding of the reasons for refusing to use TH devices will provide an understanding of the barriers.
This investigation from the Whole Systems Demonstrator (WSD) programme, a pragmatic cluster randomised controlled trial into the effectiveness of TH, examined reasons for patients in the intervention cohort of the trial refusing TH, and the potential barriers to its deployment.
Active rejection of the TH intervention was the most frequent reason for withdrawal. After examination of trial-related, health, socio-demographic, cognitive, emotional and behavioural factors, patients diagnosed with diabetes, as opposed to heart failure or chronic obstructive pulmonary disease, and patients’ beliefs about the acceptability of the intervention predicted whether or not they withdrew from the trial because of the intervention.
Beliefs that the TH intervention resulted in increased accessibility to care, satisfaction with equipment and fewer concerns about the privacy, safety and discomfort associated with using TH equipment predicted continued participation in the WSD trial. Findings suggest that potentially modifiable beliefs about TH predict those more likely to reject the intervention. These findings have important implications for understanding individual differences in the acceptance of TH and subsequent success in mainstreaming TH in healthcare services.
This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution…
This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution to this under-theorised issue. Moreover, the paper proposes the stakeholder-based approach as the most appropriate solution for selection among metrics related to the growing number of social impact measurements.
The paper proposes a review of social impact measurement studies by considering contributions from both academia and practitioners, while providing a reassessment and conceptualisation of this issue in terms of the multiple-constituency theory.
The paper criticises the “golden standard approach” to social impact measurement according to which social enterprises have to find one standardised metric capable of determining an organisation’s real impact. The golden standard approach promotes a more “political view” of social enterprises, according to which multiple stakeholders set performance standards based on their viewpoints regarding the measurement’s purposes.
The paper responds to the urgent call to define a theoretical framework that might guide social impact measurement, seeking to avoid the current lack of order and transparency in existing practices that could serve as a vehicle for camouflaging corporate social un-sustainability.
The multiple-constituency approach should discourage organisations from opportunistically selecting a social impact measurement with the sole purpose of proving a higher impact, as, within the proposed new perspective, social impact metrics are no longer managed independently by the social enterprises themselves. Instead, these metrics are defined and constructed with the stakeholders. As a result, social enterprises’ manipulative intentions should diminish.