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Article
Publication date: 1 March 2000

David H. Sinason

Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit…

187

Abstract

Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample size; which decreases the likelihood of an inappropriate opinion. Accounting theory posits that engagement risk leads the auditor to lower materiality levels to decrease the likelihood of rendering an inappropriate opinion, in an effort to avoid litigation. The results of this study indicate, that in public sector entities, accountability guides the auditors’ materiality decisions.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 12 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 7 April 2014

Dominic D. Ahiaga-Dagbui and Simon D Smith

Drawing on mainstream arguments in the literature, the paper presents a coherent and holistic view on the causes of cost overruns, and the dynamics between cognitive…

3110

Abstract

Purpose

Drawing on mainstream arguments in the literature, the paper presents a coherent and holistic view on the causes of cost overruns, and the dynamics between cognitive dispositions, learning and estimation. A cost prediction model has also been developed using data mining for estimating final cost of projects. The paper aims to discuss these issues.

Design/methodology/approach

A mixed-method approach was adopted: a qualitative exploration of the causes of cost overrun followed by an empirical development of a final cost model using artificial neural networks.

Findings

A conceptual model to distinguish between the often conflated causes of underestimation and cost overruns on large publicly funded projects. The empirical model developed in this paper achieved an average absolute percentage error of 3.67 percent with 87 percent of the model predictions within a range of ±5 percent of the actual final cost.

Practical implications

The model developed can be converted to a desktop package for quick cost predictions and the generation of various alternative solutions for a construction project in a sort of what-if analysis for the purposes of comparison. The use of the model could also greatly reduce the time and resources spent on estimation.

Originality/value

A thorough discussion on the dynamics between cognitive dispositions, learning and cost estimation has been presented. It also presents a conceptual model for understanding two often conflated issues of cost overrun and under-estimation.

Details

Journal of Financial Management of Property and Construction, vol. 19 no. 1
Type: Research Article
ISSN: 1366-4387

Keywords

Article
Publication date: 1 February 2004

Paul Dunlop and Simon D. Smith

With an increasingly competitive global market, the UK construction industry finally realised that in order to survive, a marked increase in efficiency and effectiveness…

2173

Abstract

With an increasingly competitive global market, the UK construction industry finally realised that in order to survive, a marked increase in efficiency and effectiveness have to be achieved in all areas. This paper will describe the UK's approach to planning and designing the concrete operations that form a major part of many civil engineering construction projects. A productivity study has been carried out on three different construction projects and over 200 concrete pours have been observed. The data and knowledge collected on site have been subjected to lean construction philosophies, producing a “lean” measure of productivity, and it has been shown that major productivity increases could be achieved by implementing several relatively simple principles.

Details

Engineering, Construction and Architectural Management, vol. 11 no. 1
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 February 1997

Hannu J. Schadewitz and Dallas R. Blevins

Globally, there are more than 16 stock markets that are undergoing drastic enough growth to be considered emerging. These markets possess characteristics very distinct…

Abstract

Globally, there are more than 16 stock markets that are undergoing drastic enough growth to be considered emerging. These markets possess characteristics very distinct from those which may be characterised as mature. This paper compares interim reporting regimes in two markets with these different characteristics. The regulatory environment within the USA represents a mature market, and the Finnish regulatory environment depicts an emerging market. First, historical developments are detailed for both of these contexts. Similarities and differences in the regulation are systematically pointed out. Second, the potential consequences of some differences in regulatory schemes are discussed. Special emphasis is placed on the influences these variations have on both legislators and the producers of interim reports. This paper should offer valuable insights for the regulation of a large number of emerging markets.

Details

Journal of Financial Regulation and Compliance, vol. 5 no. 2
Type: Research Article
ISSN: 1358-1988

Article
Publication date: 25 November 2014

Eric K. Stern, Edward Deverell, Fredrik Fors and Lindy Newlove-Eriksson

Taming the complexity of crisis and integrating diverse narratives and sources regarding crisis events is a serious challenge. The purpose of this paper is to present a…

Abstract

Purpose

Taming the complexity of crisis and integrating diverse narratives and sources regarding crisis events is a serious challenge. The purpose of this paper is to present a methodology for reconstructing, dissecting, and thematically comparing crisis experiences, using the 7/7 London bombings of 2005 as an illustrative empirical application.

Design/methodology/approach

A cognitive-institutional process-tracing methodology suitable compatible with structured focussed comparison of crisis cases (Stern and Sundelius, 2002; cf. George and Bennett, 2005) is used. This cognitive-institutional process tracing and analysis strategy consists of four steps: contextualization, development of a synthetic chronological narrative, identification and reconstruction of decision occasions, and (comparative) thematic analysis.

Findings

The paper demonstrates the feasibility of applying the methodology to real-world cases in the UK and concludes with reflections about the need for contextualized, systematic post mortem crisis analysis taking into account problem and process complexity, differential crisis performances of individuals and organizations under adverse conditions, and the increasing importance of social media and personal communications devices for crisis research and practice.

Practical implications

The methodology used in this paper has the potential to improve the effectiveness of organizational learning and reform efforts in the wake of crisis experiences.

Social implications

Insights associated with the application of this methodology can lead to improved post-crisis learning and fairer accountability processes, and thus contribute to enhancing societal resilience.

Originality/value

The study not only presents an original methodology developed by one of the authors, but also provides a systematic, relatively comprehensive and theoretically informed analysis of the July 7 London bombings based not only upon the documentary record, but also upon a substantial number of interviews.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 1 no. 4
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 23 September 2013

Jaimie P. Meyer, Jeffrey A. Wickersham, Jeannia J. Fu, Shan-Estelle Brown, Tami P. Sullivan, Sandra A. Springer and Frederick L. Altice

Little is known about the association of intimate partner violence (IPV) with specific HIV-treatment outcomes, especially among criminal justice (CJ) populations who are…

Abstract

Purpose

Little is known about the association of intimate partner violence (IPV) with specific HIV-treatment outcomes, especially among criminal justice (CJ) populations who are disproportionately affected by IPV, HIV, mental, and substance use disorders (SUDs) and are at high risk of poor post-release continuity of care.

Design/methodology/approach

Mixed methods were used to describe the prevalence, severity, and correlates of lifetime IPV exposure among HIV-infected jail detainees enrolled in a novel jail-release demonstration project in Connecticut. Additionally, the effect of IPV on HIV treatment outcomes and longitudinal healthcare utilization was examined.

Findings

Structured baseline surveys defined 49 percent of 84 participants as having significant IPV exposure, which was associated with female gender, longer duration since HIV diagnosis, suicidal ideation, having higher alcohol use severity, having experienced other forms of childhood and adulthood abuse, and homo/bisexual orientation. IPV was not directly correlated with HIV healthcare utilization or treatment outcomes. In-depth qualitative interviews with 20 surveyed participants, however, confirmed that IPV was associated with disengagement from HIV care especially in the context of overlapping vulnerabilities, including transitioning from CJ to community settings, having untreated mental disorders, and actively using drugs or alcohol at the time of incarceration.

Originality/value

Post-release interventions for HIV-infected CJ populations should minimally integrate HIV secondary prevention with violence reduction and treatment for SUDs.

Details

International Journal of Prisoner Health, vol. 9 no. 3
Type: Research Article
ISSN: 1744-9200

Keywords

Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Article
Publication date: 1 March 1992

John Conway O'Brien

A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society…

Abstract

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Details

International Journal of Social Economics, vol. 19 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Keywords

Book part
Publication date: 10 December 2002

William H. Fisher, Nancy Wolff and Kristen Roy-Bujnowski

The original ‘plan’ for deinstitutionalization of America's population of persons with severe and persistent mental illness saw community mental health services as…

Abstract

The original ‘plan’ for deinstitutionalization of America's population of persons with severe and persistent mental illness saw community mental health services as providing many of the functions of large mental hospitals in community settings. While substantial effort and resources have been committed to this enterprise, many persons with mental illness encounter significant problems in adjusting to life in the community. Prominent among these problems is the disproportionate involvement in the criminal justice system of persons with psychiatric disorders. This problem, popularly described as the ‘criminalization’ of mental illness, often threatens the clinical stability and safety of persons with mental disorders, and at the same taxes heavily the resources of the criminal justice system. This paper reviews data exploring the relationship between levels and availability of community-based services and the likelihood that persons with mental illness will become involved with the criminal justice system. Finding no relationship, we conjecture that community mental health services are effective with only certain individuals, and move toward a taxonomy of offenders with mental illness. This classification scheme takes into account the relationship between psychiatric disorder, lifestyle and pre-morbid criminal involvement, and is designed to inform system actors with regard to the targeting of these resources.

Details

Community-Based Interventions for Criminal Offenders with Severe Mental Illness
Type: Book
ISBN: 978-1-84950-183-5

Abstract

Details

Histories of Economic Thought
Type: Book
ISBN: 978-0-76230-997-9

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