The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top…
The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they “voluntarily” provide “original” information and meet other criteria. Interpretation 102-4 of the American Institute of Certified Public Accountants Code establishes reporting obligations for external auditors to meet the requirements of Dodd-Frank. The purpose of this paper is to critically evaluate the standards to better understand the whistleblowing process. A review of the literature identifies areas of concern in deciding whether to blow the whistle. The paper contributes to the literature by integrating thoughts, ideas, and issues raised by prior researchers and considerations specific to the whistleblowing process. The analysis results in the proposal of specific unanswered questions about the process that can guide future researchers.
This study explores auditors’ professional attitudes and behaviours. It tests the influence of public interest commitment, independence enforcement beliefs and…
This study explores auditors’ professional attitudes and behaviours. It tests the influence of public interest commitment, independence enforcement beliefs and organisational ethical culture on auditors’ acceptance of and engagement in practices that compromise their objectivity. The study is based on survey responses of 122 Spanish auditors. To analyse the combined effect of the variables under study, variance-based structural equation modelling (partial least squares, PLS) was employed. The results suggest that the regulatory efforts to improve auditors’ behaviours by enforcing independence rules have been internalised by auditors. The results also reinforce the need to instil the societal responsibilities of professional auditors, since auditors’ public interest commitment is related to their ethical decision making. Furthermore, this study reveals that firms’ ethical cultures influence auditors’ commitment to the public interest, as well as their ethical decision making. The study raises practical implications for auditing professionals, regulators and audit firms. Understanding auditors’ beliefs and behavioural patterns is critical to proposing mechanisms that enhance their ethical behaviours, which could ultimately enhance audit quality. The chapter contributes to the field by analysing the combined effect of the regulatory framework and organisational context on auditors’ professional values and behaviours.
Among leaders of the French Socialist Movement, Albert Thomas (1878‐1932) was one of the few steady supporters of scientific management. The purpose of this paper is to…
Among leaders of the French Socialist Movement, Albert Thomas (1878‐1932) was one of the few steady supporters of scientific management. The purpose of this paper is to describe how Thomas developed his ideas about advanced management thought and practice during and after World War I.
The paper makes extensive use of published and unpublished primary sources preserved at the Archives nationales, Paris, at the Bureau International du Travail (BIT), Geneva, and at Smith College, Northampton, MA.
Thomas's reformist ideology first stood the test during World War I when he served as minister for munitions for France. After the International Labour Organization had entrusted him with the directorship of the BIT, Thomas helped to create the International Management Institute (IMI) as a center for the collection and dissemination of advanced management thought and practice. During the Great Depression of the 1930s, the rationalization movement fell into disrepute. Like some progressive members of the Taylor Society, Thomas identified scientific management increasingly with concepts of socioeconomic planning and international cooperation. Nonetheless, the intellectual tide turned against his reformist creed. Having lost the support of its American sponsors, IMI closed its doors in January 1934, only about two years after Thomas's unexpected death.
The paper tries to show how one of the most brilliant French politicians of the last century developed and applied his theories‐in‐use about scientific management under changing historical circumstances.
November 8, 1966 Trade union — Official — Dismissal of — Liability of official to dismissal at will and pleasure of Executive Council — Member under disability if dismissed for misconduct — Dismissal of official and member for insubordination to General Secretary — Appeal to Executive Council chaired by General Secretary — General Secretary bringing forward complaint — Whether rules of natural justice applicable — Executive Council hearing prejudicial matters irrelevant to charge of insubordination — Absence of official during statement of prejudicial matters — No opportunity to answer prejudicial and irrelevant matters — Whether union entitled to treat member as if dismissed for misconduct — Whether compliance with rules of natural justice.
Conducting research with children and youth has become increasingly challenging in recent years. At times these difficulties come in the form of restrictions by…
Conducting research with children and youth has become increasingly challenging in recent years. At times these difficulties come in the form of restrictions by Institutional Review Boards, funding agencies, and parents. Additionally, changes in youth culture and behavior, specifically regarding online activities and digitally mediated communications, impact the access that researchers have to children and youth communities in significant ways. In this chapter, I propose that the use of an emerging methodological technique, digital ethnography, may provide researchers with new data sources on children and youth culture. Digital ethnography combines ethnographic techniques of observation, participation, and interview with content analysis to collect rich data about online behavior, norms, expectations, and interactions. This technique not only provides researchers with sources of data that allow insight into youth culture by acknowledging the increasing importance of online and digital interactions in youth culture but may also address some of the concerns raised by IRBs and other interested parties about conducting research with children and teens. This chapter provides practical and ethical considerations of this method, as well as a discussion of limitations of data collection and access as it highlights new ways of studying youth culture, using emerging data collection techniques in innovative research projects.
The current study examines developing racial attitudes among a group of African American adolescents. Data for this study include 28 open-ended, qualitative interviews…
The current study examines developing racial attitudes among a group of African American adolescents. Data for this study include 28 open-ended, qualitative interviews with African American adolescents (64% girls, 36% boys) in Detroit, Michigan, and were drawn from a larger study in which these adolescents and their mothers were interviewed about racial socialization. Data analysis shows adolescents' racial attitudes to be ambivalent and influenced by the dissonance between “color-blind” rhetoric – the idea that “race doesn't matter” – and their everyday experiences, in which race does matter in important ways. Adolescents' reports of racial attitudes and experiences with racism frequently include travel anecdotes, which reveal how place, travel, and negotiating the color line influence their developing ideas about race. The findings suggest that sources beyond parental socialization strongly affect adolescents' developing racial attitudes and identities and that young people's voices should be further utilized in studies examining these issues.
We observe with pleasure that the French Analytical Control, which is known as the Controle Chimique Permanent Français, continues to make satisfactory progress. The value and importance of the system of Control cannot fail to meet with appreciation in France—as it cannot fail to meet with appreciation elsewhere—so soon as its objects and method of working have been understood and have become sufficiently well known. From the reports which appear from time to time in l'Hygiène Moderne, the organ of the French Control, it is obvious that a number of French firms of the highest standing have grasped the fact that to place their products on the market with a permanent and authoritative scientific guarantee as to their nature and quality, is to meet a growing public demand, and must therefore become a commercial necessity. An ample assurance that the Controle Chimique Permanent Français is a solid and stable undertaking is afforded by the facts that it is under the general direction of so distinguished an expert as M. Ferdinand Jean and that he is assisted by several well‐known French scientists in carrying out the very varied technical work required.
The purpose of this chapter is to introduce library and information science professionals to the idea of combining the tools and techniques of project management and…
The purpose of this chapter is to introduce library and information science professionals to the idea of combining the tools and techniques of project management and change management to support the success of their projects. Combining these two methodologies can assist professionals not only in carrying out their projects efficiently, helping them to meet project objectives, but can also increase the likelihood that their project objectives will be accepted by their organizations.
This chapter provides an overview of project management and change management methodologies with numerous examples from academic and practitioner literature and supplements them with concrete, specific examples of how these tools and techniques were implemented in an information management project.
This chapter contributes to the development of change management and project management competencies for librarians by providing explanations of project management and change management which include advice and evidence from the literature combined with examples of how these techniques and processes were applied in a library and information management project. This chapter should therefore serve as an educational tool for library and information management practitioners seeking either to develop their project management and change management skills or to apply these techniques to their own projects.
Articles which combine project management and change management methodologies are rare. This chapter takes these concepts and applies them in a library and information management setting in a way that should be practical and approachable to library and information science practitioners.
In his introductory remarks the Medical Officer briefly comments on the war in its relations to medical practice and public health. He reminds us that Japanese action, by depriving us of quinine, encouraged research for synthetic substitutes. Again, penicillin and D.D.T. were given attention that they, possibly, would not otherwise have had. Food standards, long urgently needed, have been established for many important foods. He further points out that “adequate finance and international scientific co‐operation” has aided atomic research. These remarks make an exceedingly appropriate introduction to what immediately follows. The Borough of Leigh has an area of 6,359 acres, that is ten square miles. The population is 45,317, or about 4,500 to the square mile. It lies in the centre of one of the greatest manufacturing districts in the world. This district includes Manchester, Liverpool, Bury, Wigan and other places whose names alone suggest intense industrial activity. Leigh, therefore, densely populated and taking an active part in this industrial activity, presents the special health problems that are always to be found in places where nature has been subordinated to the needs of industry. One of these problems, and by no means the least important one, is atmospheric pollution caused by the smoke of domestic fires and of factory fires. It is as old as any and it is still unsolved. It is but one of the many attempts that have been made in the past to better public or domestic hygiene. Weak or faulty administration or the lack of compulsory powers have enhanced difficulties, already considerable, when confronted with actively expressed popular prejudice, or worse still with the apathy of ignorance, or the opposition arising from vested interests. To enforce Acts of Parliament or regulations under such conditions was in some cases an almost impossible task. Thus the report states that the Manchester and Regional Smoke Abatement Committee is now functioning again—its work was suspended during the war. “It is a voluntary association of local authorities… and acts in an advisory capacity.” It seems that out of 91 local authorities—including two County Councils—sixty‐eight have joined or resumed their previous membership of the Regional Committee. Since only fifty‐three out of ninety‐one were pre‐war members the increase of membership from about 54 to 78 per cent. of the possible membership is taken to indicate that greater interest is being taken in the problem of smoke abatement. Just so. But why not the full possible membership? We can to a certain extent understand this if the powers of the Committee are merely advisory and they have to deal with some who have “urged that smoke means work, the inference being that the greater the degree of pollution the higher will be the level of employment.” Again, we arc told that the Manchester Corporation Bill proposes to create a smokeless zone in the centre of the city. The proposal to create such zones has been “criticised on the grounds that the area they comprise will still be subject to pollution from outside sources.” Of course they will! Who in the world doubts it? But we submit that a beginning should be made somewhere, somehow, and somewhen. A committee which can act only in an advisory capacity would have little influence on people who use perverted reasoning to justify conditions that the committee has been created to suppress. Some years ago, before the war brought everything to a standstill, the foul state of the Ribble, Mersey and associated streams engaged the attention of local authorities. It might, with as much reason, be urged that polluted streams were in like case. Hence fouled air and fouled streams are indications of and inseparable accidents of industrial success! The matter in some respects inclines slightly to the humorous side. Not so the following. The Medical Officer says “the high infant mortality and general death rates, together with the high incidence of respiratory diseases associated with atmospheric pollution of our industrial areas should be sufficient in themselves to dispel any attitude of complacency or apathy towards this problem.” We do not suggest Leigh is any better or any worse on the whole than any other industrial area in this respect. The old tag ex uno disce omnes seems to fit the case. The report calls attention to the following facts. That 70,000 tons of carbon black is discharged into London air every year, and its value is £40 a ton. That the Department of Scientific and Industrial Research in their report of 1945 on atmospheric pollution in Leicester point out that pollution from our industrial areas spreads all over England. That twice as much smoke is made from domestic fires than from industrial fires. That in burning coal in an ordinary grate only about one‐fifth of the coal is used to supply heat and that half a hundredweight per ton of coal used goes up the chimney as smoke. All this waste can be expressed with a fair approach to accuracy in terms of weight and monetary units. The Meteorological Office and later the Department of Scientific and Industrial Research have issued annual reports for the past twenty‐five years on this matter and Health Authorities and Public Analysts have done much the same thing. This scientific co‐operation has led to a great accumution of exact knowledge, and “all that is required for success is the application of this knowledge.” And this knowledge has not been adequately applied. Material waste and damage by smoke‐polluted air can be assessed in ordinary units. Waste of and damage to life cannot be so estimated. Mind and body suffer. Ill health, weakened physical powers, and resulting mental distress and impaired efficiency can, we suppose, only be duly appreciated by members of the medical profession whose duties bring them into personal touch with the patients. Vital statistics and bills of mortality but imperfectly reveal the truth. If atmospheric pollution had “impeded the war effort”—in the way in which that expression was usually taken to mean—adequate finance and scientific co‐operation would undoubtedly have been forthcoming, even perhaps to the extent of writing smoke abated for smoke abatement. Enemy action was sporadic and temporary. Smoke pollution has acted without haste but without rest for a hundred years and more. It is still acting as a persistent and contributory cause of ill‐health. At a time when enhanced national efficiency is declared to be an essential condition of national recovery and success this statement of responsible medical opinion should, like others of the same kind, receive practical and prompt consideration. However quickly the evil may be effectually dealt with, even if that were done to‐morrow, there still would be the time lag, and years must pass before the after effects have become eliminated. Nationalisation of all kinds is very much to the fore. “It would be wise,” says the Report, “to regard the problem as already calling for action on a national scale.” These it is suggested would include adequate supplies of standardised domestic and industrial equipment for burning smokeless fuels, and the revision of the powers of local authorities in whose hands the matter at present rests. While we are in full agreement with these suggested remedies the difficulties of applying them are obviously very great and the work of a generation if the authors of the fantastic objections already alluded to and possibly others of a like way of thinking have any real say in the matter.
Emphasizes the importance of old county maps to library local history collections. Describes the history of county map production in the United Kingdom beginning with Christopher Saxton in 1579 and proceeding through his successors to John Speed (1542‐1629). Discusses seventeenth‐and eighteenth‐century county maps and their makers covering up to Thomas Moule in the early nineteenth century. States the importance of strengthening local history map collections in libraries.