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Article
Publication date: 1 October 2004

R. Butler

Suppliers suffer losses when customers repudiate B2B order transactions in open account systems. Appropriate internal control measures should be implemented to address repudiation

206

Abstract

Suppliers suffer losses when customers repudiate B2B order transactions in open account systems. Appropriate internal control measures should be implemented to address repudiation. According to the King Report on Corporate Governance for South Africa (2002), the responsibility for internal control lies with the management of a company. This article aims to assist management in reducing the risk of repudiation to an acceptable level, by providing a framework of recommended internal control measures. The framework was compiled after considering: Requirements in the Electronic Communications and Transactions Act that make digital contracts valid. Existing control frameworks, control objectives and internal control measures addressed by COBIT® and AICPA/CICA’s Trust Services Principles and Criteria.

Details

Meditari Accountancy Research, vol. 12 no. 2
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 1 January 1977

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that…

2049

Abstract

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

Details

Managerial Law, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0558

Book part
Publication date: 2 December 2021

Charles R. McCann

William Amasa Scott was in his time well-known as a monetary economist as well as a popularizer of economic ideas, whose opinions were widely regarded by the public. A proponent…

Abstract

William Amasa Scott was in his time well-known as a monetary economist as well as a popularizer of economic ideas, whose opinions were widely regarded by the public. A proponent of Austrian economics and defender of classical economic theory, he soon found a home at the School of Economics, Political Science and History (later the School of Economics) at the University of Wisconsin which, while initially a mainstream department, would evolve into the citadel of Institutional Economics. Notwithstanding his status as an authority on monetary economics and his place as a public intellectual, he remained at the University something of an outsider throughout his career and today is largely forgotten.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Frank Knight's Risk, Uncertainty and Profit at 100
Type: Book
ISBN: 978-1-80071-149-5

Keywords

Article
Publication date: 15 August 2016

Dimitrios G. Katehakis, George Pangalos and Andriana Prentza

The purpose of the paper is to present a framework for moving cross-border ePrescription (eP) and Patient Summary (PS) services forward, bearing in mind the needs and requirements…

Abstract

Purpose

The purpose of the paper is to present a framework for moving cross-border ePrescription (eP) and Patient Summary (PS) services forward, bearing in mind the needs and requirements of the European e-health space for cross-border eP and PS services, the limitations of the already developed solutions, as well as outcomes available from other domains.

Design/methodology/approach

The outcomes of previous and current large-scale pilot projects, aiming toward the delivery of electronic cross-border services, are examined. Integration of generic building blocks (BBs) is considered for the further development of cross-border eP and PS, in line with the European Directive on patients’ rights in cross-border health care.

Findings

The e-health domain is expected to greatly benefit from mitigating non-domain concerns such as those for electronic identification, end point detection, non-repudiation and the use of electronic signatures and trust establishments for basic cross-border public services in Europe.

Research limitations/implications

Research limitations are related to the fact that electronic identification, electronic signature and semantic issues have not been fully addressed yet at a European level to support cross-border services.

Practical implications

Practical implications are related to the cooperation, European level compatibility and sustainability of the underlying national infrastructures required to support reliable and secure exchange of medical data, as well as the readiness to address continuously evolving interoperability, legal and security requirements in a cross-border setting.

Originality/value

The need for consolidating the existing outcomes of non-health specific BBs is examined for two high-priority e-health services. Ongoing progress is presented, together with related issues that need to be resolved for improving technical certainty and making it easier to use health-care services abroad in cases of emergency.

Details

Transforming Government: People, Process and Policy, vol. 10 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 13 November 2017

Hamed Taherdoost

Security has been a critical matter in the development of electronic services. The purpose of this research is to develop a new model to help e-service practitioners and…

1043

Abstract

Purpose

Security has been a critical matter in the development of electronic services. The purpose of this research is to develop a new model to help e-service practitioners and researchers in the evaluation of e-service security and its effect on quality and intention to use e-services.

Design/methodology/approach

According to the literature, 13 security dimensions are extracted. Then, exploratory factor analysis is applied to reduce the number of security dimensions. This step is implemented based on end-users’ perception. Afterward, a hierarchical structure of e-service security is established to calculate the weights of security dimensions applying analytical hierarchy process method by contribution of e-service experts and providers. Finally, structural equation modeling using LISREL is applied to test the proposed theoretical model.

Findings

Results indicates that confidentiality, integrity, privacy, authentication, non-repudiation and availability are antecedents of consumers’ perceived security in e-service. Considering the high significance of perceived security, it is concluded that enhanced feelings of security will result in improved perception of quality. Furthermore, it is found that users will intend to use e-service if they feel that the quality of e-service is high.

Originality/value

Few studies have been done on users’ adoption behaviors of e-services and even those few have not investigated users’ security perception as a major factor affecting users’ intention to use e-services. Considering the increasing concerns of users about the security of their personal information and how it affects their adoption behaviors, there is a need to conduct more studies on the factors involved in this procedure. In this study, the concept of security from both perspective of objective security and subjective security is evaluated.

Article
Publication date: 1 May 1972

M.R. Denning, L.J. Salmon and L.J. Stamp

November 10, 1971 Master and Servant — Contract of employment — Repudiation — Employers' invalid notice of termination — Not accepted by employee — Effect on contract — Whether…

Abstract

November 10, 1971 Master and Servant — Contract of employment — Repudiation — Employers' invalid notice of termination — Not accepted by employee — Effect on contract — Whether employers restrainable by injunction — Effect of Industrial Relations Act, 1971 (c.72).

Details

Managerial Law, vol. 12 no. 2
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 March 1974

Hugh Griffiths, F.J. Fielding and Reginald Griffiths

November 1, 1973 Master and Servant — Redundancy — “Dismissal” — Employers' ceasing work at one place — Employee informed of requirement to work elsewhere at future indeterminate…

Abstract

November 1, 1973 Master and Servant — Redundancy — “Dismissal” — Employers' ceasing work at one place — Employee informed of requirement to work elsewhere at future indeterminate date — Notice handed in by employee — Whether repudiation of contract of employment by employers — Whether employee entitled to redundancy payment — Redundancy Payments Act, 1965 (c.62), ss.l(2)(a), 3(1)(a).

Details

Managerial Law, vol. 16 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 16 November 2015

Breno de Paula Andrade Cruz and Delane Botelho

The purpose of this study is to identify, in the context of virtual social networks (VSNs), other types of boycott which have not yet been addressed in the literature. We relate…

Abstract

Purpose

The purpose of this study is to identify, in the context of virtual social networks (VSNs), other types of boycott which have not yet been addressed in the literature. We relate the boycott(s) emerged on the VSNs with those found in the literature (economic, religious, of minorities, ecological and labor boycott), and verify the motivation that must be unique to such context.

Design/methodology/approach

Grounded theory was used in triangulation with netnography (interacting with 183 customers), non-participant observation (68 postings/47 complaints, from 2009 to 2012) and in-depth interview (15 consumers).

Findings

A new classification of boycott was proposed, which emerged on the basis of company service quality, named “relational boycott”, which can generate additional acts of repudiation, such as interaction, unity of the group and encouragement of third parties.

Research limitations/implications

The model of relational boycott proposed was not empirically tested, but insights for future test are provided.

Practical implications

A model of how the relational boycott is structured is provided, being a deliberate, primary act of the consumer resulting from the management problems of a company generating backlash actions.

Social implications

Since boycott represents a mechanism of protesting, it is a way that consumers pressure companies to provide better services and products, which may improve consumer’s wellbeing in the long range.

Originality/value

A new type of boycott emerges in the research, named relational boycott, structured in a model that can be tested empirically.

Details

Management Research: The Journal of the Iberoamerican Academy of Management, vol. 13 no. 3
Type: Research Article
ISSN: 1536-5433

Keywords

Article
Publication date: 1 May 1969

L.J. Harman, L.J. Russell and L.J. Karminski

February 20, 1969 Master and servant — Wrongful dismissal — Gardener — Written contract — Express term for three months' notice of termination of contract — Deterioration in work…

Abstract

February 20, 1969 Master and servant — Wrongful dismissal — Gardener — Written contract — Express term for three months' notice of termination of contract — Deterioration in work — Complaints of “dumb insolence” — Final act of insolence — Whether indicating repudiation of responsibilities under contract — Whether summary dismissal justified.

Details

Managerial Law, vol. 6 no. 2
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 March 1971

L.J. Russell, L.J. Sachs and L.J. Phillimore

December 19, 1969 Redundancy — Dismissal — Employer's work in one place terminating — Invitation to employees to move to new factory — Employees declining to work elsewhere …

Abstract

December 19, 1969 Redundancy — Dismissal — Employer's work in one place terminating — Invitation to employees to move to new factory — Employees declining to work elsewhere — Terms of offer — Whether repudiation of contracts by employer — Whether employees entitled to terminate contracts — Whether employees “dismissed” — Redundancy Payments Act, 1965 (c.62), ss. 1, 3(1)(a),(c).

Details

Managerial Law, vol. 9 no. 6
Type: Research Article
ISSN: 0309-0558

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