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To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also investigate whether the profit impact of ABC usage is affected by higher-quality information systems.

Survey.

We find a positive impact on profit performance when ABC is used by companies with customer service as a strategic priority but not when ABC is used by companies with lower emphasis on customer service. For companies emphasizing low-price strategies, we find a positive impact on profit performance, especially when ABC is used together with high-quality information systems.

This study develops a method of measuring strategic priorities of a firm. It divides firms into strategy groups based on their degree of emphasis on three strategic priorities: low price, flexibility, and customer service.

Identifies certain contexts when ABC is especially beneficial.

If the use of ABC information leads to better strategic and operational decisions, firm performance should improve. However, prior research on the impact of ABC on firm performance has found little to no connection and usually only when it is used with other practices. This is the first study to find an impact on profit performance for firms with customer service and low-price strategies and high-quality information systems.

This paper uses a stakeholder framework to review the empirical literature on corporate social performance (CSP), focusing particularly on studies attempting to correlate social with financial performance. Results show first that most studies correlate measures of business performance that as yet have no theoretical relationship (for example, the level of corporate charitable giving with return on investment). To make sense of this body of research, CSP studies must be integrated with stakeholder theory. Multiple stakeholders (a) set expectations for corporate performance, (b) experience the effects of corporate behavior, and (c) evaluate the outcomes of corporate behavior. However, we find that the empirical CSP literature mismatches variables in terms of which stakeholders are relevant to which kind of measure. Second, only the studies using market‐based variables and theory show a consistent relationship between social and financial performance, particularly those showing a negative abnormal return to the stock price of companies experiencing product recalls. Although this paper shows that the CSP construct is not yet well‐specified enough to produce stronger results, recent research suggests that much progress is being made both empirically and theoretically in developing valid and reliable measures of corporate social performance.

This study aims to examine the antecedents of company secretaries’ behaviour and their relationship and effect on intended whistleblowing with the role of neutralisation as a moderating factor on an individual’s ethical decision-making in whistleblowing.

Using a modified version of the theory of planned behaviour as a framework and a quantitative research approach, a Likert-type scaled, self-administered questionnaire was conducted on a non-probability sample, totalling 208 company secretaries, currently working for various consultancy, audit and secretarial firms in Malaysia. The data obtained were analysed through structural equation modelling.

Findings indicated that attitude, subjective norm, perceived behavioural control, ethical obligation as well as self-identity were found to be predictors in a company secretary’s intended behaviour to whistle-blow. However, neutralisation was proved not to be a contributing factor in whistleblowing between intention and behaviour.

The quantitative measures of intention and behaviour are incompatible based on their levels of specificity or generality. Also, there may be an existence of social desirability bias among the respondents, indicating the need for a wider sample.

The study offers valuable knowledge by providing organisations and regulators with several insights into improving the company secretaries’ whistleblowing behaviour, including the need to strengthen whistleblowers’ support and alleged malpractice investigation and analysis systems. It also enables company directors and regulators to implement whistleblowing policies as an internal control mechanism, thus realising an individual’s intention to highly engage in whistleblowing.

To the best of the authors’ knowledge, this study represents the first research that has empirically tested the relationship and effect of antecedents of company secretaries’ whistleblowing intention and behaviour using a modified version of the theory of planned behaviour, thus adding to the stock of literature on this topic and showing that “neutralisation” had an insignificant effect on the possibility of fraudulent reporting.

The purpose of this paper (based on the relevant literature) is to: investigate, through empirical analysis, primary school teachers’ perceptions regarding their job satisfaction, and examine whether or not the personal characteristics of primary school educators (such as gender, age, family status, educational level, and the total years of service in public primary education) have any impact on their job satisfaction.

In total, 360 questionnaires were administered to primary school teachers in the metropolitan area of Athens (region of Attiki). The sample was randomly selected. The questionnaire was based on 41 closed and was divided into two sections. The Job Satisfaction Survey developed by Spector (1985) was implemented.

Greek school teachers are generally satisfied with their profession. There is no statistical correlation between personal characteristics and the overall satisfaction while indicated that teachers are more satisfied with three aspects (subscales) of job satisfaction, namely, “administration,” “colleagues” and “nature of work” and less satisfied with “salary,” “benefits” and “potential rewards.” Age correlates with the levels of satisfaction with reference to administration, potential rewards, colleagues and the nature of work. The overall satisfaction positively correlates with all nine aspects of job satisfaction (subscales) and gender affects the aspects of “promotion” and “colleagues.”

This study only analyzes a small sample from the Athens region and hence the results cannot be used to generalize about the whole of Greece. Since other Greek regions operate in different socio-economic environments, an analysis of additional data from other regions (rural and urban areas) would be necessary to compare and confirm the results.

The findings of this study a valuable extension of other relevant research as it provides the first empirical study of the Greek school system, investigating the relationship between certain aspects of job satisfaction and the personal characteristics of school educators as well as the relationship between these aspects of job satisfaction and total satisfaction. In the context of efficient educational policy, a greater understanding of educators’ job satisfaction could facilitate the development of more effective policy practice that would increase not only the level of educators’ satisfaction, commitment and morale but also improve the performance of the school system.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

The figure of the female revenger has haunted the western imagination as far back as some of the earliest extant texts, most starkly in Euripides' tragedies Hecuba and Medea (c. 430–420 bc). She has tended to take on one of three forms: the scorned woman, the vengeful mother or the victim of physical violence, almost always sexual violence.

This chapter presents an interdisciplinary and transhistorical understanding of the troubling figure of the violent female revenger in her shifting incarnations. The investigation traces conceptual strands through a variety of cultural texts, focusing on specific instances that are both situated historically and simultaneously analysed for the ways in which they reflect recurring priorities and cultural anxieties through the centuries.

After considering key ideas such as revenge and justice and gender and revenge, the chapter looks more closely at the so-called rape-revenge genre, moving from the earliest examples such as I Spit on Your Grave (1978) to more recent films which are considered for the ways they intersect with the global feminist protest movement #MeToo, and other key cultural moments such as the Harvey Weinstein case and the very public trial of the USA Gymnastics national team doctor Larry Nassar: Revenge (2017), The Nightingale (2018) and Promising Young Woman (2020). The chapter draws direct lines of connection between imaginative works, cultural types and stereotypes, and lived reality in order to come to a fuller understanding of the female revenger.

WAR is not over as we write on the threshold of May, but at any time it may be—so far as Europe is concerned; there can, however, be no settled peace, even in Europe for many months; and any rejoicings which occur before the defeat of Japan would be ironical. It is true the air is fuller than ever of plans and projects not a little mixed with doubts and questions. This is so for librarians as for others. The Library Association syllabus is a main object of discussion and the Editor of the L.A. Record did well to devote several pages of last month's issue to making and answering the sort of questions that are current. There is still the doubt in our mind as to the possibility of getting a library teaching service in working which can affect the first examinations of 1946. The London University School shows as yet no sign of movement and it was there, we assumed, that the would‐be directors of library schools in technical colleges were to be “refreshed.” The technical schools or the Library Association have not advertised for tutors. Meanwhile, and possibly prematurely, the L.A. has written to library authorities asking them to adopt and facilitate the training scheme for the service‐men and women by giving them leave to attend whole‐time schools and, where necessary, to aid them financially. We do not know the results but it is clear that such a suggestion can be considered by a local council only in connexion with schemes as a whole of our and other professional bodies. For the time being it would be well for the present teaching activities to be continued. The new syllabus adds to the demands on students; it does not otherwise alter them.