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The purpose of this paper is to suggest that translating a design theory (DT) into practice (e.g. creating an instance design artifact (IDA)) is hardly straight-forward and requires substantial creativity. Specifically the authors suggest that adopting a DT embodies a creativity passdown effect in which the creative thinking of a team of design theorist(s) inherent in DT invokes a creative mind of a team of artifact instance designer(s) in creating an IDA. In this study, the authors empirically investigate the creativity passdown effect through an action case in which a DT (DT nexus) was applied in creating an IDA (multi-outsourcing decision-making tool).

The case methodology applied here is described as an action case. An action case is a hybrid research approach that combines action research and interpretive case approaches. It combines intervention and interpretation in order to achieve both change and understanding. It is a form of soft field experiment with less emphasis on iteration and learning and more on trial and making. The approach is holistic in philosophy, and prediction is not emphasized. The intervention in the case was that of an instance designer team introducing a previously published DT as a basis for creating an IDA.

The experience in the action case suggests that using a DT in creating an IDA may encourage design thinking, and in certain way increase its power and practical relevance by fostering the creative mind of instance designers. Indeed, DTs provide a scientific basis for dealing with an instance problem, and this evokes the creativity mind of instance designers. Without such a scientific basis, it is a lot more challenging for instance artifact designers to deal with instance problems.

This study contributes to the literature concerning design science research, as it challenges the notion that adopting scientific design knowledge limits creativity inherent in creating IDA by illustrating creative elements involved in adopting DT as a basis for creating IDAs.

This study offers implications to practice, as it provides new insights regarding how DT can be used in instance design activities.

A report of this research previously appeared as a conference paper. However, the attached journal version has been completely rewritten to additionally contribute to the literature concerning design science research beyond the conference version. More specifically, in this version, the authors conceptualize adopting a DT to build an IDA as a theoretical basis, and the authors challenge the notion that adopting scientific design knowledge limits creativity inherent in creating IDA by illustrating creative elements involved in executing DT as a basis for creating IDAs.

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.

It was not until the late 1960s that housing attracted much attention from academic social scientists. Since that time the literature has expanded widely and diversified, establishing housing with a specialised status in economics, sociology, politics, and in related subjects. As we would expect, the new literature covers a technical, statistical, theoretical, ideological, and historical range. Housing studies have not been conceived and interpreted in a monolithic way, with generally accepted concepts and principles, or with uniformly fixed and precise methodological approaches. Instead, some studies have been derived selectively from diverse bases in conventional theories in economics or sociology, or politics. Others have their origins in less conventional social theory, including neo‐Marxist theory which has had a wider intellectual following in the modern democracies since the mid‐1970s. With all this diversity, and in a context where ideological positions compete, housing studies have consequently left in their wake some significant controversies and some gaps in evaluative perspective. In short, the new housing intellectuals have written from personal commitments to particular cognitive, theoretical, ideological, and national positions and experiences. This present piece of writing takes up the two main themes which have emerged in the recent literature. These themes are first, questions relating to building and developing housing theory, and, second, the issue of how we are to conceptualise housing and relate it to policy studies. We shall be arguing that the two themes are closely related: in order to create a useful housing theory we must have awareness and understanding of housing practice and the nature of housing.

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

The purpose of this article is to explain recent enforcement trends under the Foreign Corrupt Practices Act (FCPA), providing examples of recent cases.

The paper describes recent trends in FCPA enforcement, including increased enforcement by US authorities, greater vigilance by private industry, and global anti‐corruption efforts. It provides an overview of the FCPA, including the original reason why the Act was passed, its anti‐bribery provisions, the need to show corrupt intent, the interstate commerce requirement, exceptions and affirmative defenses, record‐keeping and control provisions, and penalties. It describes recent FCPA prosecutions and enforcement actions and draws conclusions on how to reduce FCPA risk.

The FCPA is a Watergate‐era law that was passed in response to disclosures by a number of large US corporations that they had made illicit payments to foreign government officials. The FCPA applies to bribes by any US issuer or domestic concern, paid to any foreign official, foreign political party, official or candidate, or official of a public international organization in order to assist in obtaining, retaining, or directing business. To prosecute, the government must show corrupt intent. The FCPA also contains provisions that require accurate record‐keeping and internal controls of US issuers. Violations of the FCPA are subject to both criminal and civil penalties.

The paper presents a thorough explanation, practical advice, and examples of recent violations and penalties by experienced lawyers specializing in FCPA compliance as well as white‐collar defense, securities regulatory matters, internal investigations, and anti‐money laundering.

A growing body of education research considers practices; however, there is less focus on a methodology that enables practical analysis of practices. Use of practice theory is growing, particularly in work and organisational studies, but practice-focused studies more frequently address theoretical than methodological agenda. This chapter proposes a practice-focused, constructivist grounded theory methodology as one approach which can address this gap. After first considering the ways in which, separately and in combination, practice-theory and constructivist grounded theory can support higher education leadership and management research, the chapter considers implementation of this methodology by drawing on a study into the practice of authority in higher education leadership. It concludes by considering some implications for the ways in which practices can be understood and the affordances and limitations of this methodology.

Purpose: We examine how one's occupational class affects emotional experience. To do this, we look at both general affective outcomes (job satisfaction, respect at work, and life happiness) and the experience of specific positive emotions (overjoyed, proud, and excited) during the week.

Methodology/Approach: Using affect control theory simulations, we find the characteristic emotions of four occupational classes, derived from Maloney's (2020) block model analysis: everyday specialists, service-to-society occupations, the disagreeably powerful, and the actively revered. Using these characteristic emotions, we make predictions about how likely it is that individuals in these occupational classes will report workplace affective experiences: job satisfaction and respect at work, and broader affective experience: general happiness in the prior year. Lastly, we generate and test predictions about everyday emotional experience of positive emotions.

Findings: We find mixed results for our hypotheses. In general, our predictions regarding the actively revered as the highest status block in Maloney (2020) are supported for general happiness, job satisfaction, and daily emotional experience. However, we find higher probabilities of happiness and job satisfaction for the disagreeably powerful, a lower evaluation but higher power block, than were expected.

Research Limitations: The current analysis uses only 268 occupations out of the 650 occupational titles in the US Census three-digit occupational codes. An analysis that includes the entire occupational structure would be more definitive. Additionally, it would be preferable to have emotion-dependent variables that were specifically tied to work, rather than broader emotional experience, to have a cleaner test of our hypotheses about occupational identities.

Practical and Social Implications: Prior research has shown how the emotional experiences associated with different identity labels can explain mental health outcomes, workplace anger, and broader patterns of inequality (Foy, Freeland, Miles, Rogers, & Smith-Lovin, 2014; Kroska & Harkness, 2008, 2016; Lively & Powell, 2016). Understanding how occupational class elicits certain types of emotions in everyday interactions may help scholars explain differences in health and overall life satisfaction across occupations that are not explained by material resource differentiation.

This guide is compiled in order that banks may see the extent of the overall problem of fraud and money laundering in documentary credit transactions. It also contains advice on how banks and bankers may protect themselves and their staff from the consequences of fraudulent attacks against the system.

The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises (SMEs) in several ways, but no effective justification for this simplification has been made based on the information needs of users. This study aims to provide empirical evidence of the decision usefulness of IFRS for SMEs from a prominent user group of SME financial statements – the banks.

This study uses a mixed-method approach. First, a survey was conducted on commercial bank lending officers to assess the usefulness of different disclosure items included in the SME financial statements. Second, semi-structured interviews were conducted with commercial bank lending officers to gain an in-depth insight into the appropriateness and economic consequences of the requirements of IFRS for SMEs on their lending decisions.

The findings show that commercial bank lending officers did not consider all the disclosure requirements presented to them to be equally important. Hence, to facilitate the actual needs of the users’ decision usefulness, it is imperative that when given the opportunity, users participate in the development of accounting standards.

The findings of this study will be of interest to accounting regulators for evaluating the successful implementation of IFRS for SMEs and planning the next review of IFRS for SMEs. The IASB and SME Implementation Group are presently considering ways to increase user involvement for the next review of IFRS for SMEs, and the findings of this study signify the need for user involvement in the standard setting process.

The Igbo people of south-eastern Nigeria are generally acknowledged as traders and astute entrepreneurs. Extant literature has investigated the various indigenous practices of Igbo entrepreneurs that ensure business success. Despite these efforts, knowledge of their financial practices has been limited. This chapter provides insights on the financial practices that are common amongst Igbo micro-entrepreneurs and the immense benefits of the practices. To unravel these practices, in-depth interviews were conducted with 15 micro-entrepreneurs involved in supermarket, spare parts and food items businesses in Lagos, Nigeria. Using a grounded theory approach, four significant financial practices such as rotating financial contribution, deferred financial arrangements, financial settlement practice and financial prudence common among the Igbo micro-entrepreneurs were identified. Based on the findings, relevant recommendations were made for financial educators and the management of modern financial institutions to adapt and incorporate some of these indigenous financial practices in teaching curricula and financial product designs.