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Vehicular road traffic may represent an important soil and plant contamination source. In this context, the concentration of heavy metals (Cd, Pb, As, Sb, Ni, Cu, Fe, Al, Mn and Zn) and macronutrients (Ca, Mg, K and P) was evaluated in yerba mate (Ilex paraguariensis St. Hil.) cultivations and in soils adjacent to highways.

The investigated yerba mate cultivations were located in southern Brazil. Plant tissue (young and old leaves and branches) and soil (0–10 cm) samples were collected at five distances from the highway (0–10, 10–20, 20–30, 30–40 and 40–50 m). Plant tissue was analyzed with and without washing to evaluate contributions from particulate deposition.

Although increases in soil pseudo-total concentrations of Cd, Cu, Ni, Zn, Fe, Mn, Ca and Mg were observed only at the Erechim site, geoaccumulation indices and enrichment factors (EFs) did not indicate any heavy metal pollution. These results indicate the existence of natural variation in soil. Cadmium was more concentrated in branches than in leaves, while the opposite was observed for Pb. High levels of Mn and Al were found in foliar tissue. In summary, highway proximity did not lead to heavy metal contamination of yerba mate under the evaluated conditions.

This research explores the possibility of heavy metal pollution in plantations of yerba mate adjacent to highways and indicates natural concentrations of toxic elements that exceed current legislation, which was an important discovery regarding the yerba mate production chain.

This chapter examines the integration of leadership topics into an accounting ethics course. Literature review, course review, student feedback. Both practitioners and educators have called for broader education of accounting students in general, and student learning of leadership and interpersonal skills in particular, to prepare students who are entering the profession. I have used the leadership topics and activities discussed in this chapter in a stand-alone ethics course in a graduate business program, but they could also be integrated into an undergraduate course. I provide details regarding course content and delivery, including a weekly schedule of accounting ethics and leadership readings, short cases, and leadership/ethics case research topics. Many of the leadership and ethics subjects in the course are expected to be addressed in the accounting workplace – exploring these topics helps better prepare students to confront future challenges. Although both practitioners and educators have called for broader education of accounting students in general, and student learning of leadership and interpersonal skills in particular, little progress has been made in this area. This chapter contributes to this area by highlighting the value of integrating leadership topics into an accounting ethics course.

Highly educated and skilled contract workers come from a range of occupations, have different worker characteristics, and work under organizational practices that are precarious in varied ways. Our current understanding of the experience of contract work does not fully encompass this diversity. This chapter focuses on early-career contract workers who contract across national borders – an increasingly prevalent but little understood phenomenon – to broaden our understanding of contract work. I draw on an analysis of 38 in-depth, semi-structured interviews with 30 international and early-career contract workers in the United Nations (UN) system in Geneva, Switzerland. Eight participants were included in follow-up interviews. I find that my participants demonstrate flexibility to their employer. They accept uncertain and short-term contracts, because they hope to secure longer-term positions within the prestigious UN system. Demonstrating flexibility impacts them, their relationships, and has financial implications as participants center the demands of their contracts. At times, participants place limits on how much uncertainty they will bear. This chapter thus illuminates the experiences of an understudied group of contract workers – early-career workers in transnational settings – who fall within the broad umbrella of contract workers. It highlights how even elite workers experience challenges as they engage in contract work.

The topic of whistleblowing is achieving prominence as a question of social policy. Some influential voices are suggesting that far from whistleblowing — informing on organisations —, being socially undesirable, it may in certain circumstances be an activity deserving high praise. Inevitably it entails huge risks to the activist, and these risks need to be personally and carefully considered. John Banham, Director General of the Confederation of British Industry, wrote in support of the Social Audit report on the subject (Winfield 1990), and a committee established by the Speaker of the House of Commons has suggested the possibility of honouring whistleblowers in the British Honours system for their good corporate citizenship. There have also been landmark reports in America, Australia and Canada (Leahy 1978, Electoral and Administrative Review Commission 1990, Ontario Law Reform Commission 1986).

This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure reflects an attempt by audit committees to engage in impression management.

The study considers top US bank holding companies from 2006 to 2015. The authors develop a scoring grid to measure VD in audit committee reports. The scoring grid is based on recommendations from 10 industry and governance organizations’ reports that analyzed audit committee disclosures. Multivariate regression analyzes are used in this paper.

Descriptive statistics reveal that the level of VD in audit committee reports did not increase significantly from 2006 to 2015. Multivariate analyzes indicate that whenever banks’ level of earnings management is high, audit committees increase the extent of their VDs in their reports. The authors infer from this finding that audit committees are using VDs as a vehicle for impression management.

This paper sheds light onto the motives behind audit committees’ VDs. The evidence, which is consistent with impression management by audit committees in their report, also provides further background to the Securities and Exchange Commission’s recent initiative to enhance VDs in the audit committee report.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Considerable reliance is placed upon whistleblowers in protecting assets and detecting and avoiding financial crime. Despite this, they suffer persecution and often dismissal, and find they are abandoned by the organisations they thought they were helping, and by society at large whose wider interests they imagined they were serving. There are some signs of recognition of the contribution they make and the injustices they suffer, but equally there continues to be opposition. Internal audit whistleblowers are highlighted in case studies to indicate the ambivalent situation they find themselves in, and to highlight the problems that any employee may face. There is an urgent need to provide legal and other protections to whistleblowers.

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

Only recently have significant art and architecture Internet resources been made available. As a reference librarian in a fine arts library, I try to keep track of important resources for my patrons. Managing Internet resources is a challenge: Internet sites with images require high‐end computers and connections, and evaluating the quality of Internet resources is often more difficult and time‐consuming than evaluating print sources. Simply identifying potentially valuable resources amid all the flashy insubstantiality on the Internet is enervating.