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Article
Publication date: 1 February 1991

Glenn E. Sumners, Richard A. Roy and Thomas A. Gavin

A methodology for developing a training programmeresponsive to the expanding scope of internal auditfunctions is presented. A training developmentcycle, of which an

Abstract

A methodology for developing a training programme responsive to the expanding scope of internal audit functions is presented. A training development cycle, of which an individual career record is an integral point, is described, to enable the internal audit function to adapt to the constant state of change which will become the norm in the 1990s.

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Managerial Auditing Journal, vol. 6 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 January 1986

Glenn E. Sumners and Richard A. Roy

Conducting an audit is an input. Gaining effective action on the findings is an output. Auditors need therefore to involve their clients more in the total process.

Abstract

Conducting an audit is an input. Gaining effective action on the findings is an output. Auditors need therefore to involve their clients more in the total process.

Details

Managerial Auditing Journal, vol. 1 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 1990

Thomas A. Gavin, Richard A. Roy and Glenn E. Sumners

An illustration is provided for all readers, students andpractising professionals alike, of the dilemma faced by internalauditors as they try to perform a new service…

Abstract

An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the objective of their profession, to carry out “an independent appraisal function... as a service to the organisation”. The steps necessary to get a code of conduct operational are reviewed and the results are presented of a survey of a small number of firms in the utility industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation.

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Managerial Auditing Journal, vol. 5 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1990

Thomas A. Gavin, Richard A. Roy and Glenn E. Sumners

An illustration is provided for all readers, students andpractising professionals alike, of the dilemma faced by internalauditors as they try to perform a new service…

Abstract

An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the objective of their profession, to carry out “an independent appraisal function...as a service to the organisation”. The steps necessary to get a code of conduct operational are reviewed and the results are presented of a survey of a small number of firms in the utility industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation.

Details

Leadership & Organization Development Journal, vol. 11 no. 3
Type: Research Article
ISSN: 0143-7739

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Article
Publication date: 1 January 1993

Parveen P. Gupta and Manash R. Ray

Addresses two important aspects which need to be considered whenattempting to maximize excellence in an internal audit department.Suggests that individual auditors…

Abstract

Addresses two important aspects which need to be considered when attempting to maximize excellence in an internal audit department. Suggests that individual auditors′ risk‐taking propensity and tolerance for ambiguity can adversely affect many important decisions, such as sample size selection, which in turn leads to costly as well as ineffective audits; and that internal audit directors utilize interpersonal methods of control, personality assessment of audit team members, and continuous evaluation of budgeted with actual audit hours, to overcome any such adverse effects.

Details

Managerial Auditing Journal, vol. 8 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 April 1989

Richard A. Roy

As in any managerial function, the Director of Internal Audit mustbe cognisant of necessary administrative responsibilities to enable theproper functioning of an internal…

Abstract

As in any managerial function, the Director of Internal Audit must be cognisant of necessary administrative responsibilities to enable the proper functioning of an internal auditing department. Not only must the generic managerial responsibilities be in existence but also those functions which are conducive to internal audit. The administrative responsibilities of the Director of Internal Audit as they pertain to the administration of the Internal Audit Department are explored – the planning process; reporting audit issues and recommendations and the major issues facing the Audit Director.

Details

Managerial Auditing Journal, vol. 4 no. 4
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 1991

Kevin M. Elliott and David W. Roach

Examines the marketing problem of knowing what customers look forin a product. Claims that for some product groups, consumers mayevaluate products and their…

Abstract

Examines the marketing problem of knowing what customers look for in a product. Claims that for some product groups, consumers may evaluate products and their characteristics differently from what is expected, and that consumers may distort or bias their evaluation of products in the marketplace. Reports on a study that suggests that consumers may distort their evaluations of products on the basis of beliefs about how certain product attributes should go together. Finally, offers implications and recommendations in terms of how marketers may address what is referred to as “systematic distortion” of products.

Details

Journal of Consumer Marketing, vol. 8 no. 2
Type: Research Article
ISSN: 0736-3761

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Book part
Publication date: 3 August 2011

Jennifer S. Singh

Purpose – This chapter discusses the proposed changes in the Diagnostic and Statistical Manual of Mental Disorders (DSM-V), which eliminates Asperger's disorder (AD) and…

Abstract

Purpose – This chapter discusses the proposed changes in the Diagnostic and Statistical Manual of Mental Disorders (DSM-V), which eliminates Asperger's disorder (AD) and replaces it as “autism spectrum disorder.” Implications of these changes on the identity of adults with AD and the influence of everyday life experiences will be addressed.

Methodology/approach – This research is based on 19 interviews with adults diagnosed or self-diagnosed with AD. Central themes surrounding issues of identity and everyday life experiences were determined using grounded theory approaches.

Findings – This study demonstrates how the diagnosis and self-diagnosis of AD is fused with individual identity. It also shows how Asperger identity is positively embraced. The proposed changes to eliminate AD in DSM-V threaten these assertions of Asperger identity, which could potentially enhance stigma experienced by people with AD. Regardless of its removal, Asperger identity must be considered within the broader context of people's everyday lives and how experiences in social interaction and communication can be strong agents of identity construction.

Social implications – The proposed changes to eliminate AD in DSM-V is a social issue that will impact individuals with Asperger's and their families, as well as health-care professionals, health insurers, researchers, state agencies, and educational providers.

Originality/value of paper – This chapter offers a unique insight into identity construction based on the diagnosis and self-diagnosis of AD.

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Article
Publication date: 1 August 2005

Gert‐Jan Hospers and Roy van Dalm

The paper aims to explore to what extent policy makers can create a “creative city”, that is, an urban environment capable of generating creativity, innovation and thus

Abstract

Purpose

The paper aims to explore to what extent policy makers can create a “creative city”, that is, an urban environment capable of generating creativity, innovation and thus economic growth.

Design/methodology/approach

The paper is set up as an interview with Richard Florida and his mentor Jane Jacobs, two of today's most famous specialists on urban development.

Findings

The main conclusion from the double interview is that a creative city cannot be built from scratch; however, both Florida and Jacobs argue that it is still possible to build for the creative city.

Research limitations/implications

The paper documents the viewpoints of just two urban specialists whose original views, however, have influenced and will influence the debate on creative cities.

Practical implications

The interviewees in this paper offer illuminating insights and practical clues for policy makers wanting to contribute to the development of a creative city.

Originality/value

This is the first double interview with Florida and Jacobs offering policy advice in the field of creative cities. The paper also shows that the views of both authors are complementary.

Details

Foresight, vol. 7 no. 4
Type: Research Article
ISSN: 1463-6689

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Book part
Publication date: 1 June 2011

Edward J. Sullivan

The notion that asset diversification reduces risk is ancient and can be traced as far back as the Talmud which states, “A man should always keep his wealth in three…

Abstract

The notion that asset diversification reduces risk is ancient and can be traced as far back as the Talmud which states, “A man should always keep his wealth in three forms: one-third in real estate, another in merchandise, and the remainder in liquid assets” (Baba Metzia, verse 42a). Somewhat more recently, in 1738, Daniel Bernoulli observed, “it is advisable to divide goods which are exposed to some small danger into several small portions rather than to risk them all together” (1738/1954, p. 30). Arguably, however, it was not until 1935 that the future Nobel laureate J. R. Hicks offered some early direction for modern portfolio theory. Although his research was more concerned with explaining the demand for money, he points out two important considerations for modeling risk. Hicks writes, “The risk factor comes into our problem in two ways: First, as affecting the expected period of investment, and second, as affecting the expected net yield of investment” (Hicks, 1935, p. 7). Regarding Hicks' first point, both Markowitz (1952) and Roy (1952) emplace their analyses in a one-period investment horizon. Second, and even more relevant to modern portfolio theory, is Hicks' suggestion of using an expected value calculated with subjective probabilities. Hicks continues, “It is convenient to represent these probabilities to oneself, in statistical fashion, by a mean value, and some measure of dispersion” (1935, p. 8). Clearly, Hicks comes very close to articulating a mean–variance solution. Crucially, and unlike Roy or Markowitz, Hicks does not develop this line of reasoning nor does he suggest the particular use of variance or standard deviation as that measure of risk. Nonetheless, Hicks' suggestion anticipates the work of Markowitz and Roy.1

Details

Research in the History of Economic Thought and Methodology
Type: Book
ISBN: 978-1-78052-006-3

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