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Article
Publication date: 4 September 2017

Sally Gibson, Geoffrey Kittredge and Simon Witney

To explain the UK government’s long-awaited reforms to limited partnership law.

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Abstract

Purpose

To explain the UK government’s long-awaited reforms to limited partnership law.

Design/methodology/approach

This article discusses the key updates to limited partnership law in the UK that the reforms represent and draws some conclusions as to what may lay ahead.

Findings

The article concludes that the new regime is a welcome step and one that should help the United Kingdom to remain competitive as a jurisdiction for global fund formation in the face of competition from other jurisdictions.

Originality/value

This article contains key details on the new limited partnership regime in the UK and guidance from experienced lawyers with specialties in investment management and public and private funds.

Details

Journal of Investment Compliance, vol. 18 no. 3
Type: Research Article
ISSN: 1528-5812

Keywords

Article
Publication date: 1 January 2000

Chong M Lau and Ian RC Eggleton

This research examines the interactive effect of accounting controls (Emphasis on meeting tight budget targets, External scanning, Results monitoring and Cost control) and task…

Abstract

This research examines the interactive effect of accounting controls (Emphasis on meeting tight budget targets, External scanning, Results monitoring and Cost control) and task uncertainty on budgetary slack with a sample of 104 marketing and production managers. The results indicate that two accounting controls (Emphasis on meeting tight budget targets and External scanning) reduce the extent of budgetary slack creation in high task uncertainty situations, but not in low task uncertainty situations. Budgetary slack is lowest when the intensity of accounting controls and task uncertainty are both high. Whilst Emphasis on meeting tight budget targets has a significant effect on slack for both the production and marketing managers, External scanning has a significant effect only for the marketing managers.

Details

Asian Review of Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 14 June 2021

Reem Ali Almakhfor and Simon D. Norton

Audit committees (ACs) have an important role to play in banks in Saudi Arabia in detecting and reporting weaknesses which may make financial crime possible. The Saudi Arabian…

Abstract

Purpose

Audit committees (ACs) have an important role to play in banks in Saudi Arabia in detecting and reporting weaknesses which may make financial crime possible. The Saudi Arabian Corporate Governance Code of 2016 comprises recommendations for ensuring the effectiveness of these committees, but cultural and behavioural factors can constitute impediments. This paper aims to explore these factors and makes recommendations.

Design/methodology/approach

The methodology is qualitative, using data derived from responses to a questionnaire administered to 180 current and former members of internal and external audit teams of Saudi Arabian banks.

Findings

ACs in Saudi financial institutions enjoy a high degree of functional independence of boards. Boards tend to regard ACs as part of the organisation: in contrast, AC members perceive their first duty as being owed to stakeholders. Disagreements between boards and ACs regarding disclosure of findings of systemic weaknesses which facilitate money laundering (ML) are made publicly available; this engenders transparency and avoidance of collusion. Professional qualifications and experience of AC members have improved substantially in recent years, equipping them to better discharge statutory duties regarding the detection and reporting of suspected ML.

Research limitations/implications

The regulatory body, the Saudi Arabian Markets Authority, should be diligent in ensuring the presence of non-executive directors in sufficient numbers to counterbalance influence by boards. Disagreements between boards and ACs regarding internal systemic changes to prevent ML and other financial crimes should be formally recorded in minutes and made public as a matter of record.

Originality/value

Questionnaire responses by past and present members of ACs are unique and contribute to the literature.

Details

Journal of Financial Crime, vol. 28 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 April 1988

Paul Nieuwenhuysen

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online…

Abstract

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

Details

The Electronic Library, vol. 6 no. 4
Type: Research Article
ISSN: 0264-0473

Article
Publication date: 1 May 1960

MANY who realise the implications of White's book on The Organisation Man have probably closed it with the self‐satisfied reflection that ‘it can't happen here.’ That is the…

Abstract

MANY who realise the implications of White's book on The Organisation Man have probably closed it with the self‐satisfied reflection that ‘it can't happen here.’ That is the anodyne we generally swallow to protect us from disagreeable fears.

Details

Work Study, vol. 9 no. 5
Type: Research Article
ISSN: 0043-8022

Article
Publication date: 25 November 2013

Anna Marie Johnson, Claudene Sproles and Robert Detmering

– The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

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Abstract

Purpose

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

Design/methodology/approach

Introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

Findings

Provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

Originality/value

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 41 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 19 July 2019

Janos Korn

The current field of systems thinking consists of a variety of views, methods and a number of organisations involved with these views which suggests a state of confusion and…

Abstract

Purpose

The current field of systems thinking consists of a variety of views, methods and a number of organisations involved with these views which suggests a state of confusion and fragmentation of the field which fundamentally is supposed to be a uniform view of structures or systems. This can be interpreted as a “crisis situation”. A resolution of the crisis in the form of a “new science of systems” is proposed. Assuming this new science becomes part of the field of systems thinking, a debate of the elements of the field is suggested with a view to consider its current state and future developments. “Crisis - resolution - debate” is the central theme of the paper.

Design/methodology/approach

The field of current systems thinking is described in terms of views, methods and organisations and is seen as the “problematic issue”. A “new science of systems” strongly rooted in natural language as its primary symbolism and consisting of three general principles of systems and linguistic modelling is outlined to be considered as the resolution of the crisis. A set of criteria is discussed for use of judging the quality of models and element of the field of systems thinking including the “new science of systems”. To demonstrate a preliminary use of these criteria, the same example is worked out using both, the “soft systems methodology” and “linguistic modelling” for comparison.

Findings

The universal view of parts of the world as structures or systems is inconsistent with the multiple methods basically pursuing the same purpose: modelling aspects of systems which prevail in current systems thinking. To try to resolve this anomaly an equally universally applicable approach, the “new science of systems” is proposed which can also serve as an aid to problem solving, in particular to an integrated systems and product design. This approach is to be part of the suggested debate of the field of systems thinking. In general, there is no alternative to the structural view.

Research limitations/implications

The “new science of systems”, if found acceptable, can offer research opportunities in new applications of accepted branches of knowledge like logic, linguistics, mathematics of ordered pairs, uncertainties and in the philosophy of science. New teaching schemes can be developed at classroom level combined with engineering as creator of novelties with linguistics as the symbolism to supplement mathematics. Further considerations can be given to current methodologies of systems thinking as part of a debate with a view of future developments in exploring pioneering ideas. New software is needed for working out the dynamics of scenarios.

Practical implications

The debate, if it takes place, should result in new developments in the field of systems thinking such as concepts accepted as fundamental in the discipline of systems. Applications of the “new science of systems” to larger scale scenarios and organisations guided by the universal scheme in Figure 1 and linguistic modelling with software are needed for development of schemes for problem solving schemes “utilising” or “producing” products.

Social implications

The “new science of systems” is rooted in accepted branches of knowledge; it is highly teachable at school and university levels and should lead to use by professionals and in everyday life activities once found acceptable. The use of the scheme in Figure 1 should help in clarifying confusing scenarios and to aid problem solving.

Originality/value

The suggestion of a debate is an original idea. The “new science of systems” consists of three general principles of systems implemented by linguistic modelling of static and dynamic states. Mathematics of uncertainty and topics from conventional science at the object level supplement the “new science” which together form the “scientific enterprise”. The notions of cognitive value and informative content of models are introduced for evaluating their cognitive worth.

Content available
Article
Publication date: 27 September 2018

Simon Jean Paul

Abstract

Details

Digital Policy, Regulation and Governance, vol. 20 no. 6
Type: Research Article
ISSN: 2398-5038

Article
Publication date: 6 June 2016

Cátia Raminhos, Ana Paula Cláudio, Maria Beatriz Carmo, Augusta Gaspar, Susana Carvalhosa and Maria de Jesus Candeias

The purpose of this paper is to present a Serious Game with the main purpose of inducing attitude changes as a way to prevent bullying, in a target audience of young people…

Abstract

Purpose

The purpose of this paper is to present a Serious Game with the main purpose of inducing attitude changes as a way to prevent bullying, in a target audience of young people between 10 and 12 years old.

Design/methodology/approach

The rationale for prevention is: first, to help victims of these aggressive episodes to acquire or improve competencies in avoiding or dealing with future real bullying situations; and second, to promote empathy toward the victims in bystanders. A back office application complements the game, providing substantial assistance to psychologists while using the game with patients in therapy or in research work.

Findings

Both components, the game and the back office, were evaluated with volunteers. The user study leads the authors to the conclusion that the current version of the game holds good potential in bullying prevention: the young people that played the game in a continuous time span, at the end of this testing process, have expressed improvements in their bullying prevention strategies. The back office application, a distinctive feature of the solution when compared to other similar bullying prevention solutions, was positively assessed by the psychologists who tested it.

Originality/value

The game deals with strong social features, such as number of friends and invitations to social events (e.g. a birthday party), to which young people give much importance. Additionally, it offers a variability of scenarios and consequences of actions, taking into account the user’s performance in the game. The main factors that makes the presented solution stand out in comparison with other similar bullying prevention solutions are mainly the following: It includes a back office application to assist therapists with data management features; the role of the player in the game can be chosen according to his own profile; it is possible to play even outside a therapy session (e.g. at home); and it is a portable solution.

Details

International Journal of Pervasive Computing and Communications, vol. 12 no. 2
Type: Research Article
ISSN: 1742-7371

Keywords

Article
Publication date: 22 June 2010

S. Joan Wharf Higgins, Lara L. Lauzon, Ann C. Yew, Christopher D. Bratseth and Nicole McLeod

This paper aims to describe two phases of a mixed‐method study: in phase I, the wellness practices of students at a Canadian university are reported. These data informed the…

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Abstract

Purpose

This paper aims to describe two phases of a mixed‐method study: in phase I, the wellness practices of students at a Canadian university are reported. These data informed the re‐development of a first‐year health education course. Subsequent to its revision, phase II of the study assessed the impact of the course on students' wellness practices and learnings.

Design/methodology/approach

In phase I, 855 students completed a survey rating ten wellness practices relating to themselves. Survey results were explored further in focus groups with 60 students. In phase II, a pre‐ and post‐design assessed the impact of the health education curriculum. Wellness practices were surveyed, at the beginning and end of term, and content analysis was conducted on students' assignments.

Findings

In phase I, the mean overall wellness score was 779.7 out of 1,000 or “good”. Students scored highest in sexuality and safety, and lowest in physical activity and nutrition. Qualitative analyses revealed four primary themes important to students' wellness: being or holistic health; belonging or feeling connected to others and the campus; becoming or studying to achieve a professional or scholarly degree; and balance – or the search for stability. In phase II, significant changes were found for seven wellness scores when comparing the beginning and end of semester. Analysis of course assignments found that students left the course with enhanced affect and knowledge levels.

Originality/value

The results support the argument that a health education curriculum, responsive to students' identified needs, and in conjunction with a healthy campus environment, promises to enhance student wellness.

Details

Health Education, vol. 110 no. 4
Type: Research Article
ISSN: 0965-4283

Keywords

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