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The purpose of this study was to determine if arbitrators use all seven of Dougherty's tests of just cause in cases involving discharge for excessive absenteeism. One hundred and ninety‐five absenteeism cases published by the Bureau of National Affairs and Commerce Clearing House between 1980 and 1990 were analyzed. Four of Dougherty's key tests were found to be critical: Penalty, Equal Treatment, Proof, and Notice. Logistic regression analysis of the data reveals that if these four tests are met by management, there is an almost certain probability that a grievance for excessive absenteeism discharge will be denied. If, however, any one of these tests is not met, the probability is greater than 99 percent that the grievance will be fully sustained or split.

The purpose of this paper is to describe the implications of two recent decisions in Ryan v. Gifford and In Re Tyson Foods, Inc. concerning stock options backdating, “spring‐loading,” and “bullet‐dodging.”

The paper summarizes the facts of the two cases, defines spring‐loading and bullet‐dodging, and explains how the court held in both cases that plaintiffs had sufficiently alleged demand futility, that directors of the two corporations had shown bad faith and breached their duty of loyalty, and that the doctrine of fraudulent concealment took precedence over the statute of limitations.

The paper finds that backdating of options is so egregious that board approval cannot meet the test of business judgment and there is a substantial likelihood of director liability. A director who intentionally uses inside knowledge not available to shareholders in order to enrich employees while avoiding shareholder‐imposed requirements cannot be said to be acting loyally and in good faith as a fiduciary. The best practice for companies is only to grant options that are in strict compliance with their shareholder‐approved option plans as well as applicable accounting, tax, and disclosure rules, and on either fixed‐in‐advance dates or when the companies' insiders would be free to trade.

The paper provides a thorough explanation of two of the most important court decisions to date on stock options backdating, spring‐loading, and bullet‐dodging.

This study examines whether dividend payout, an internal corporate governance mechanism, is a substitute for or an outcome of product market competition, an external corporate governance mechanism. The sample includes firms in six of the world’s most prominent economies. We find that firms in more competitive industries pay less in the way of dividends to their shareholders, which is consistent with the notion that dividends and competition are substitutes. We also determine that the above negative relationship is weaker in countries with stronger regulation protecting minority shareholders against corporate self-dealing. Furthermore, the relationship has attenuated following the passage of the Sarbanes-Oxley Act that increased regulation and enhanced governance standards. Collectively, our findings provide consistent evidence across countries that the two corporate governance mechanisms examined in the study are substitutes, and greater regulation weakens the substitution effect. Our empirical findings are robust to alternative measures of dividend payout, industry definition, and shareholder protection.

The purpose of this paper is to present a supply chain process modelling method adapted to the requirements of humanitarian organisations.

Empirical research was conducted to identify the state of practice of supply chain management (SCM) in humanitarian organisations. An established procedure was selected, in order to develop a reference task model which forms the basis of the process modelling method. A literature review, expert interviews and other primary sources were used to identify the SCM activities that are required for the reference task model.

An empirical survey revealed that process modelling and optimisation are in their infancy at humanitarian organisations. A reference task model identifying over 100 SCM tasks is constructed. The applicability and feasibility of the developed process modelling method is exemplified by means of a case study.

The reference task model provides the basis for further research on process modelling and optimisation in humanitarian supply chains.

The process modelling method supports humanitarian organisations in modelling and optimising their supply chain processes. Standardisation of supply chain processes is promoted which can be a key to improving operational effectiveness and efficiency as well as cooperation and coordination in humanitarian operations.

No rigorous supply chain process modelling technique adapted to the requirements of humanitarian organisations has yet been proposed. Likewise, to date, no comprehensive task model, which enables the construction of supply chain processes for humanitarian organisations, has been developed.

Studies on trajectory and trends of democratic growth frequently dominate scholarly debates. These studies are led by two distinct points of view. On the one hand, scholars believe that the prevalence of democracy is inevitable and thus marks an era of prosperity and of human rights. Such an era is dominated by the cultural values of independence, individuality, and freedom (Inglehart & Welzel, 2005) and leads to the end of the world's history and the end of the last man (Fukuyama, 1992; Mandelbaum, 2008). A contrasting point of view, on the other hand, is expressed by scholars who studied the crises of modern liberal democracies believing that democracies are failing and hence, the time of worldwide democratization is coming to an end (Mouffle, d’Angerville, 1994, The private life of Louise XIV. Cited in Thomas, Vagueness in law and language the concept of despotism. Oxford: Oxford University Press). This study adds to the ongoing debate by determining which of the trends prevails worldwide across the past two centuries and especially in the beginning of the 21st century. Moreover, it sheds light on existing knowledge about democratic paths and trends by suggesting that a comprehensive investigation of democratization processes requires both regional and worldwide analyses, and investigations of historical events and regional characteristic effects are more beneficial for long-term longitudinal studies.

The received wisdom on classical accounting thought is that its early stages were methodologically vacuous, while, in its “golden” age, it espoused the methods and philosophical commitments of received-view hypothetico-deductivism but actually remained methodologically incoherent. The purpose of this paper is to argue, to the contrary, that classical accounting thought possesses a coherent constitutional structure that qualifies as a methodology and unifies it as a body of argument.

The paper draws on Cartwright’s metaphysical nomological pluralism, which holds that we should attend to the actual practices of successful inquiry and the methodologies and metaphysical presuppositions that support it.

The paper argues that accounting does achieve disciplinary success and that classical accounting thought, using the methodology of defeasible postulationism, provides the theoretical infrastructure that supports that success. The accounting domain is a world of “dappled realism”, in which theories are useful in the construction of reporting schemes and inform our understanding of the nature of the domain.

Applying metaphysical nomological pluralism rescues classical accounting thought from the charge of methodological incoherence and metaphysical naivety.

The paper justifies a place for classical accounting theorising in the endeavours of modern accounting scholarship and moves the analysis of classical accounting thought within a philosophy of science framework towards an approach with a contemporary resonance.