Search results

There is significant documentation of fraud and abuses of consumer privacy through telemarketing activities. This led to a proliferation of legislative efforts to protect consumer privacy rights in the USA. Two such federal laws, the Health Plan Portability and Accountability Act of 1996 and the Telemarketing and Consumer Protection Act of 1994 significantly improve consumer privacy protections. However, they have a negative impact on the legitimate research and customer outreach efforts of ethical firms. It is especially challenging for health care firms as personal health information is among the most highly guarded areas of privacy concern. This article describes key provisions of these laws as they relate to health care organizations. Two program examples show how one firm successfully balances effectively administering health plan operations that support customer‐focused initiatives while complying with consumer privacy regulations.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

As stated in the United Nations Global Assessment Report 2022 Concept Note, decision-makers everywhere need data and statistics that are accurate, timely, sufficiently disaggregated, relevant, accessible and easy to use. The purpose of this paper is to demonstrate scalable and replicable methods to advance and integrate the use of earth observation (EO), specifically ongoing efforts within the Group on Earth Observations (GEO) Work Programme and the Committee on Earth Observation Satellites (CEOS) Work Plan, to support risk-informed decision-making, based on documented national and subnational needs and requirements.

Promotion of open data sharing and geospatial technology solutions at national and subnational scales encourages the accelerated implementation of successful EO applications. These solutions may also be linked to specific Sendai Framework for Disaster Risk Reduction (DRR) 2015–2030 Global Targets that provide trusted answers to risk-oriented decision frameworks, as well as critical synergies between the Sendai Framework and the 2030 Agenda for Sustainable Development. This paper provides examples of these efforts in the form of platforms and knowledge hubs that leverage latest developments in analysis ready data and support evidence-based DRR measures.

The climate crisis is forcing countries to face unprecedented frequency and severity of disasters. At the same time, there are growing demands to respond to policy at the national and international level. EOs offer insights and intelligence for evidence-based policy development and decision-making to support key aspects of the Sendai Framework. The GEO DRR Working Group and CEOS Working Group Disasters are ideally placed to help national government agencies, particularly national Sendai focal points to learn more about EOs and understand their role in supporting DRR.

The unique perspective of EOs provide unrealized value to decision-makers addressing DRR. This paper highlights tangible methods and practices that leverage free and open source EO insights that can benefit all DRR practitioners.

American sociology has long been concerned with the social conditioning of American character, particularly with regard to caring for others. This interest can be traced to Alexis de Tocqueville's Democracy in America (1899[1838]) in which he reflected on how democratic participation in government and voluntary associations in the 1830s shaped the American character. Tocqueville believed that participation in social institutions, and especially voluntary societies, balanced the potentially excessive individualism he observed in the United States. David Riesman's The Lonely Crowd: A Study of Changing American Character (1950) picked up similar themes in an exploration of the isolation of the individual within modern society. These concerns reached a broad audience more recently in Robert N. Bellah, Richard Madsen, William M. Sullivan, Ann Swidler, and Steven M. Tipton's Habits of the Heart: Individualism and Commitment in American Life (1985) in which the authors argued that the scale had swung in favor of individualism at the expense of commitment to the social good. Robert Wuthnow (1991) addressed these issues again in Acts of Compassion: Caring for Others and Helping Ourselves, in which he explored how in volunteer work, Americans attempted to reconcile compassion with individualism. These studies, primarily focusing on white, middle‐class Americans, have laid the groundwork for an exploration of the social nature of the American character within the context of caring for others.

Coaches from both the professional and college ranks are often put forth as archetypal examples of effective leaders – individuals’ whose behaviors, styles, and wisdom provide the ever elusive playbook for how to successfully lead others. While numerous books and articles in the popular press put forth advice from leaders in the sports world, numerous empirical studies of the drivers of successful sports leadership and the factors that contribute to leader success in the context of sports have also been conducted. In this chapter, we first provide a broad review of empirical leadership research conducted within the sports world and examine how research within the sports context provides a suitable and advantageous setting for leadership research in general. Second, we offer a road map of opportunities for future leadership studies within the context of sports. The goal of this chapter is to stimulate and rally more thought-provoking research related to leadership in sports that generates insights for organizational leadership across contexts.

This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya.

The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis developments in the country’s post-colonial political-economic history.

The development of accounting regulation in Libya is traced to post-colonial political-economic history that occurred independent of the country’s colonial past. The immediate aftermath of colonialism (1951-1968) showed that Western accounting practices used by Western businesses operating in Libya were imbued by pro-Western ideology. Basic legislative requirements for accounting and auditing emerged during this period through legislation. Two distinct epochs surfaced during Muammar Gaddafi’s rule: initially, the state advocated a centrally planned economy, but in the 1980s, an ideological shift occurred, which opened the Libyan economy to the global market. The first epoch saw the formation of accounting regulatory agencies consistent with the state-centred organisation of society, and the second epoch engendered the development of accounting standards consistent with the developments in market-centred societies during the era of globalisation.

The study offers unique historical evidence on the development of accounting regulation in a developing country independent of its colonial history. The study enhances our understanding of how the interplay between the political economy and the ideological basis of the state determines the historical path of accounting as a basis for predicting the possible future direction of accounting development.

Purpose – The broader aim of this research is twofold. First, we aim to better understand how the business computer was conceptualized and used within U.S. industry. Second, this research investigates the role of social factors such as relational structure, institutional entrepreneurs, and position in the formation of conceptualizations of new technologies.

Design/methodological/approach – This paper is theoretically motivated in the sense that it responds to the lack of attention to the failure of institutional entrepreneurs to change belief systems. Through detailed archival, network, and descriptive statistical analysis, the paper shows how the failed institutional entrepreneur fits conventional explanations for success. The paper then analyzes two matched cases, comparing the insurance industry's rejection of the institutional entrepreneur with manufacturing's acceptance, in order to identify what is missing in current explanations of institutional entrepreneurs.

Findings – Our analysis reveals that the role of the audience structure in interpreting the institutional entrepreneur's message influences the change outcome. In our case, the institutional entrepreneur's view of the computer as a brain that supported decision-oriented applications did not fit with views of the insurance groups who had centralized authority over interpreting the computer. Because manufacturing had less centralized control in its discourse around the computer, there were fewer constraints on assimilation, allowing the entrepreneur's views to resonate with some of the occupational groups.

Research limitations/implications – This paper develops a theoretical approach to institutional entrepreneurship that situates the entrepreneurial efforts of individual actors within a system characterized by the structure of its audience and subject to distinct historical macro-structural processes that present significant obstacles to the realization of their entrepreneurial projects.

This paper argues that in a well-organised school with strong leadership and vision coupled with a concerted effort to improve the teaching performance of each teacher, student achievement can be enhanced. The purpose of this paper is to demonstrate that while macro-effect sizes such as “whole of school” metrics are useful for school leaders in their professional development roles, there are important micro-conditions that can be uncovered in a more detailed analysis of student achievement data.

Evidence of student achievement in a variety of standardised and non-standardised assessment tasks was subjected to examination in a post hoc, case study design. The assessment tasks were the South Australian Spelling Test Waddington Reading Test, a school-wide diagnostic writing task, teacher running records and National Assessment Program for Literacy and Numeracy. Performance in selected classrooms was compared on these tests utilising a variety of parametric quantitative statistics.

School-based reform initiatives require external criteria on which to base decision making. Without such criteria based on data and the capacity to interpret it, interactions in the school culture have unanticipated consequences that have the potential to neutralise school improvement strategies. Further, findings suggest that fewer but sharper and quicker data collection tools are more valuable in such teacher decision making, but these require expertise to produce and interpret them.

This paper provides insights from one school, but the reported data are embedded in a sustained five year school reform programme.

This paper documents a whole school organisational reform model devised by a school head and leadership team to improve student academic performance. The paper offers a process for developing a data-based school reform strategy for professional development to enhance both student achievement and school outcomes.

The paper outlines a model for school reform that is focused on all students increasing their academic outcomes. By emphasising collaborative teacher work based on research-justified teaching approaches, the model shows that social inequalities can be reversed.

The paper outlines a whole of school reform model focused through a combination of distributed leadership, data-driven decision making, within a context of a coaching, mentoring and feedback regime for teachers. Together this model is an application of theoretical ideas to school reform.

This paper aims to investigate what sources of information consumers are utilizing when they are selecting physicians, and if there are any differences in the types of sources they evaluate when searching for information for themselves versus searching for someone else (e.g. loved ones).

Focus groups and personal interviews were conducted based on a convenience sampling approach.

Consumers no longer depend on subjective sources such as word of mouth (WOM), but also look at objective internet sources. When searching for information for somebody else, consumers refer to more sources and prefer objective sources of information, such as the internet. When searching for loved ones, consumers spend more time and effort as they want to give the best possible advice.

The study focused only on baby‐boomers. Hence, the results may not be extended to other segments. Hospitals and other not‐for‐profit groups providing health care information should make attempts to provide information about physicians' services on the internet. Health care marketers should recognize that searching for information for self versus searching for loved ones is not similar.

Health care marketers can begin investigating the necessary means of how consumers are searching for information for self versus searching for loved ones. They should put in place mechanisms to identify whether a consumer is searching for information for self or for somebody else. Consumers are now referring to the internet‐based information sources and not just WOM.

This piece is a review of the animal selfhood literature in sociology, organized into four main parts. First, I review the sociological literature of human–animal interactions, in which sociologists claim that animals possess selves. Second, I review how sociologists have referred to the self, from which I construct five criteria of selfhood, including self as attribution, self-awareness, intersubjectivity, self-concept/reflexivity, and narration. Third, I address how animals have selves using these criteria, drawing on sociological and ethological evidence. Fourth, I critique the animal interaction sociologists’ specific claims of animal selfhood, including their epistemological failure to distinguish between human accounts of animal subjectivities and animal subjectivities, and their empirical failure to show how animals act toward themselves. Ultimately, I conclude that animal selves, particularly in an elemental Meadian sense, are potentially real, but in most cases are unobservable or unverifiable phenomena.