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Article
Publication date: 1 August 2000

Daphna Birenbaum‐Carmeli, Yoram S. Carmeli and Rina Cohen

Provides a comparison of the press coverage of the introduction of IVF in different contexts, giving a vantage point for examining the variability and the…

Abstract

Provides a comparison of the press coverage of the introduction of IVF in different contexts, giving a vantage point for examining the variability and the context‐dependence of the issue. Sheds some light on the cultural‐political‐social problems that the new technology entails. Contrasts the differences between Canada and Israel, showing that both countries endorse modern technology in the field of medidine: in both countries, IVF was imported about the same time and both used the US and Britain as a frame of reference and model rather than local developments. Shows the cultural differences of how each culture embraced the new technology.

Details

International Journal of Sociology and Social Policy, vol. 20 no. 7
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 October 2002

Steven J. Gold

Discusses the unequal allocation of social capital in society and makes the point that network membership is not at once available to all. Sees social capital as springing…

Abstract

Discusses the unequal allocation of social capital in society and makes the point that network membership is not at once available to all. Sees social capital as springing from small groups that work together, perhaps competing with others, to achieve common rewards, thereby pursuing locally shared benefits. Concludes that specific definitions of social capital are superior to others especially in examining the full array of social ties which migrants use in creating ethnic economies and communities.

Details

International Journal of Sociology and Social Policy, vol. 22 no. 9/10
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 11 September 2012

David Brody and Avigail Friedman

Kindergarten teachers are increasingly being called on to deal with emotionally laden topics in their classrooms. Little is known about effective means of supporting early…

Abstract

Kindergarten teachers are increasingly being called on to deal with emotionally laden topics in their classrooms. Little is known about effective means of supporting early childhood educators in their professional development to cope with these issues effectively. This study examines the utility of the Community of Practice (COP) model to address this need. A two-year COP was established among veteran and novice Israeli kindergarten teachers focused on teaching the Holocaust in their classrooms, which is a culturally mandated topic in preschools and kindergartens in their country. Six teachers were interviewed, and the data was analyzed using grounded theory. Findings show the COP to support teachers in learning more about the subject matter and thinking deeply about its teaching in the early childhood classroom. In addition the COP provided a community of peers that encouraged meaningful feedback in a safe environment, which served to break professional isolation. The COP format was also found to be an effective tool for professional growth due to its support of cooperative learning, professional assurance, empowerment, mindfulness, and a disposition for focusing on the child's needs rather than the demands of the curriculum.

Details

Early Education in a Global Context
Type: Book
ISBN: 978-1-78190-074-1

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Article
Publication date: 26 July 2021

Rina Datt, Pranil Prasad, Connie Vitale and Krishan Prasad

The market for the assurance of carbon emissions disclosures is showing intensive growth. However, due to the largely voluntary nature of carbon reporting and assurance…

Abstract

Purpose

The market for the assurance of carbon emissions disclosures is showing intensive growth. However, due to the largely voluntary nature of carbon reporting and assurance, there are currently no clear standards or guidelines and little is known about it. The purpose of this paper is to examine the reporting and assurance practices for carbon emissions disclosures.

Design/methodology/approach

This study provides evidence on this market, with a sample that includes 13,419 firm-year observations across 58 countries between 2010 and 2017 from the Carbon Disclosure Project (CDP) database.

Findings

The results show that the demand for carbon emissions reporting comes mainly from North America, the UK and Japan. Recently, markets such as South Africa have also shown increased demand for carbon reporting. The data also shows that more firms are seeking assurance for their carbon emissions reports. Legitimacy, stakeholder and institutional theories are used to explain the findings of this study.

Research limitations/implications

The results have important implications for firms that produce carbon emissions disclosures, assurance service providers, legislators, regulators and the users of the reports and there should be more specific disclosure guidelines for level and scope of reporting.

Originality/value

Amongst the firms that do provide assurance on their carbon emissions reports, a majority do so using specialist assurance providers, with only limited assurance being provided. The results further show that a myriad of assurance frameworks is being used to assure the carbon emissions disclosures.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 1 July 2019

Ragini Rina Datt, Le Luo and Qingliang Tang

The purpose of this study is to examine the impact of legitimacy threats on corporate incentive to obtain external carbon assurance.

Abstract

Purpose

The purpose of this study is to examine the impact of legitimacy threats on corporate incentive to obtain external carbon assurance.

Design/methodology/approach

The sample consists of the largest US companies that disclosed carbon emissions to CDP (formerly the Carbon Disclosure Project) over the period 2010-2013. Based on legitimacy theory, firms are more likely to obtain carbon assurance when they are under greater legitimacy threat. Carbon assurance is measured using CDP data. Three proxies are identified to measure legitimacy threat related to climate change: carbon emissions intensity, firm size and leverage.

Findings

This paper finds that firms with higher levels of emissions are more likely to obtain independent assurance, and large firms show the same tendency, as they are probably under pressure from their large group of stakeholders. In sum, the findings suggest that firms with higher carbon emissions face greater threats to their legitimacy, and the adoption of carbon assurance can mitigate risks to legitimacy with enhanced credibility of carbon disclosure in stakeholders’ decision-making.

Research limitations/implications

The study has some limitations. The authors have relied on CDP reports for analysis and focus on the largest companies in the US. Caution should be exercised when generalising the results to smaller firms, other countries or voluntary carbon assurance information disclosed in other communications channels.

Practical implications

This study provides extra insights into and an improved understanding of determinants and motivation of carbon assurance, which should be useful for policymakers to develop policies and initiatives for carbon assurance. The collective results should be useful for practicing accountants and accounting firms.

Originality/value

The paper investigates how legitimacy threats affect firms’ choice of external carbon assurance in the context of US, which has not been documented previously. It contributes to the understanding of legitimacy theory in the context of voluntary carbon assurance.

Details

Accounting Research Journal, vol. 32 no. 2
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 13 April 2015

Audrey Addi-Raccah

The purpose of this paper is to probe the extent to which principals, as boundary spanners, manage with the influence of the local educational authority (LEA) and the…

Abstract

Purpose

The purpose of this paper is to probe the extent to which principals, as boundary spanners, manage with the influence of the local educational authority (LEA) and the superintendent over school matters.

Design/methodology/approach

The study is based on sequential quantitative→qualitative explanatory mixed research design. It is based on a sample of 161 Hebrew elementary school principals in two school districts in Israel who completed a questionnaire and on in-depth interviews with four school principals.

Findings

The findings indicated that school principals initiate assistance from the superintendent and the LEA depending on the influence they have in schools. However, they utilize their relations with each external agency differently. With the LEA, they established mutual exchange relations whereas school principals engage with the superintendent in order to negotiate more effectively with the LEA. By doing so, principals can control external agencies’ involvement in schools along with strengthening the power of the central educational authority.

Originality/value

The study makes a unique contribution to the literature on school principals’ role with external agencies by revealing their navigation and balancing among the various factors that influence schools. The study highlights the agential role of school principals.

Details

Journal of Educational Administration, vol. 53 no. 2
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 7 November 2016

Subhash C. Kundu, Rina S. Phogat, Saroj Kumar Datta and Neha Gahlawat

The purpose of this paper is to assess the effects of various workplace characteristics on work-family conflict among dual-career couples in India.

Abstract

Purpose

The purpose of this paper is to assess the effects of various workplace characteristics on work-family conflict among dual-career couples in India.

Design/methodology/approach

Primary data based on 393 employees belonging to dual-career couples were analyzed. Using multiple regression analysis, the study has attempted to find out the effects of workplace characteristics on work-family conflict in dual-career couples.

Findings

The findings indicate that not all workplace characteristics effect work-family conflict in dual-career couples. Out of 13 characteristics, 8 workplace characteristics, namely, development and flexibility, co-worker support, supervisory support, job competence, self-employee control, practicing overtime, flexibility and discrimination, are found to have significant effects on work-family conflict in dual-career couples.

Research limitations/implications

As this study is limited to the dual-career couples employed mainly in organizations operating in India, these results may not be generalized to other areas such as traditional career couples, self-employed member of couples and in other national contexts.

Practical implications

It would be beneficial for organizations to understand and implicate that adoption of certain workplace characteristics provide appropriate choices, freedom and environment for dual-career employees, which further encourage them to build effective amalgamation of work and family roles suiting their individual circumstances.

Originality/value

This study is an important and almost first study on dual-career couples in India on such issues. As a very scant number of researches have examined the impact of workplace characteristics on work-family conflict on such extensive basis, it definitely contributes to HR literature.

Details

International Journal of Organizational Analysis, vol. 24 no. 5
Type: Research Article
ISSN: 1934-8835

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Book part
Publication date: 7 May 2019

Jennifer Cohen

This contribution explores the history of women and feminism in the Union for Radical Political Economics (URPE) using concepts from feminist radical political economy. A…

Abstract

This contribution explores the history of women and feminism in the Union for Radical Political Economics (URPE) using concepts from feminist radical political economy. A feminist approach changes the categories of economic analysis to offer a new interpretation of an older history: the formation of the Women’s Caucus. I reread the early history of the feminist project in economics through the lens of social reproduction to understand the influence of life experience on practice, particularly on the 1971 women’s walkout during a URPE conference, and on economic theory. Highlighting women’s multiple roles, as graduate students, mothers, wives, girlfriends, and/or caregivers – but ultimately as women – reveals social reproduction as a site of radical politics and demonstrates the importance of reproductive labor for understanding solidarity. In doing so, the analysis provides an example of how a feminist perspective contributes uniquely to economics.

Details

Including A Symposium on 50 Years of the Union for Radical Political Economics
Type: Book
ISBN: 978-1-78769-849-9

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Article
Publication date: 14 May 2019

Maia Farkas, Rina Hirsch and Julia Kokina

The purpose of this paper is to examine potential determinants of management’s agreement with internal auditor recommendations of an interim assurance engagement.

Abstract

Purpose

The purpose of this paper is to examine potential determinants of management’s agreement with internal auditor recommendations of an interim assurance engagement.

Design/methodology/approach

The experiment involved a 2 × 2 × 2 design with internal auditor gender, mode of communication and root cause variables randomly assigned to 228 experienced managers.

Findings

When the internal auditor includes a root cause for an identified deficiency in an internal audit report, management perceptions of the quality of that report improve. The gender of the internal auditor who communicates the audit finding with management does not significantly impact management’s perceptions. Additionally, communicating the internal audit report via e-mail instead of videoconference results in improved managerial perceptions of the quality of the internal auditor. While improvements in perceptions of internal auditor quality lead to greater agreement with internal auditor recommendations, improvements in perceptions of report quality lead to greater implementation of internal-auditor-recommended remediation strategies.

Research limitations/implications

The operationalization of the manipulated variables of interest (communication mode, gender and root cause) may limit the generalizability of the study’s results.

Practical implications

The paper includes managerial implications for internal auditors’ choice of communication mode and inclusion of a root cause in interim internal audit reports.

Originality/value

This study provides evidence on the factors that could improve management’s perceptions of internal auditors’ work. The findings can help organizations, such as the Institute of Internal Auditors, to better understand how to address the needs of those who communicate with internal auditors.

Details

Managerial Auditing Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 19 May 2009

Abstract

Details

Economic Sociology of Work
Type: Book
ISBN: 978-1-84855-368-2

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