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This paper aims to utilize institutional theory to examine the impact of the 2008-2010 regulatory reforms on compliance with mandatory disclosures by savings and credit co-operatives (SACCOs) in Kenya.

Two-stage least squares panel regression approach is utilized to analyse data covering 1,272 firm-year observations for 212 SACCOs over a six-year period, 2008-2013. An analysis of the pre- and post-regulation impacts on compliance with mandatory disclosure requirements is also performed.

The results, which are in support of the institutional theory, reveal that licensed SACCOs engage in higher compliance with mandatory disclosures, and this improves from the pre- to the post-regulation period. The results show that SACCOs under inquiry engage in lower compliance with mandatory disclosure requirements, especially in the post-regulation period. The findings also reveal a significant and positive association between SACCO size, co-operative governance and compliance with mandatory disclosure requirements.

The study focuses on transition-level SACCOs in a single country. An extension into other jurisdictions with nascent, transitional and mature SACCOs would provide greater insights into the impact of disclosure regulation. Further, the study uses a self-constructed disclosure checklist which is subject to coding errors and biases.

The findings highlight the need for SACCO regulators and accounting professional body to devise incentives to improve the level of compliance with required disclosures.

The study contributes to the dearth of evidence on the efficacy of the introduction of mandatory disclosure requirements in a developing country where compliance is problematic because of difficulties with enforcement.

Purpose: This study is concerned with media representation of crime in the Israeli press. It examines the pattern of offenses reported in two daily newspapers of seemingly different characteristics, the “elitist” Haaretz and the “popular” Israel Hayom. Methodology/approach: Crime reports appeared in the news pages during November 2016 were content analyzed in both newspapers by using a coding scheme, which operationalized several variables relating to type of crime, characteristics of offenders and victims, and court proceedings. Findings: Violent and sex offenses featured disproportionately in the news reports in both newspapers, while conventional property offenses were under-reported relative to their prevalence in official crime statistics. In terms of the characteristics of offenders and victims, the vast majority of offenders portrayed in crime stories were adult Jewish males. Women were more likely to appear as victims of crime rather than perpetrators, and more likely to appear as victims of sex offenses rather than other offenses. Research limitations: This study was based on an analysis of crime stories which appeared in two newspapers during one-month period of time. Future research should extend the sample size and collect data from a longer period of time and from additional media outlets. Originality/value: Media coverage of crime stories has not yet been researched in Israel. Beyond the interest in the Israeli case or the potential contribution to comparative global knowledge, the value of the study may lie in expanding the lens of scholarship of media’s construction of crime.

Corporate misconduct carries significant social and economic costs, and therefore regulators and other stakeholders seek to deter it. Despite the significant costs and deterrence efforts, corporate misconduct is widespread and our understanding of it is limited. As argued in this chapter, one key reason for this is the lack of understanding of the benefits and penalties of misconduct for the companies and individuals involved, as well as the detection of such behavior. This chapter seeks to advance our understanding of corporate misconduct and builds on the rational choice model (RCM) – where the decision to engage in misconduct hinges on a calculation of the expected costs and benefit – and links it to research in organization theory and strategy. Specifically, it sets a research agenda at the intersection of organizational and strategic perspectives, to deepen our understanding of corporate misconduct and shed light on opportunities for empirical and theoretical research which can potentially aid in developing effective deterrence strategies.

The analysis of criminality among older offenders is particularly important in the context of the changing age structure of Polish society. The share of older people among the inhabitants of Poland is increasing (from 10% in the 1990s to 17% in 2017), and this trend – as shown in the official statistical data – will remain consistent. It is estimated that by 2050, 33% of Polish society will be over 65 years of age. Doubtless this change will influence crime patterns – in particular the age of offenders and the crime structures. It is already visible in the statistics that within the population of convicted persons, the share of people aged 60+ has been increasing for several years (from 3.1% in 2007 to 4.8% in 2017). But the criminality of the older offenders differs from general crime patterns. Driving while intoxicated is the most common reason for convicting a person above 60.

The aim of this chapter is to present the spectrum of crimes committed by older offenders in Poland. The analysis was based on the findings from the field research conducted by the author. The research covered in-depth analysis of the data retrieved from 353 criminal court cases when the convicted perpetrator was at least 60 years of age at the time of offending. The data was used to analyse patterns of offending in older age, the types of crimes committed by older perpetrators and their circumstances, and the portrait of the victims of those offences. In addition, the author focused on the problem of appearance of offending in the life course of older offenders.

ROBOVOLC is a new robotic system that has been designed to help scientists in the exploration of volcanoes. It is composed of three subsystems: a rover platform with six articulated and independently actuated wheels; a manipulator arm to collect rock samples, drop and pick up sensors and sample gas; and a pan‐tilt turret with a high resolution camera, video‐camera, infrared camera and a doppler radar for gas speed measurement. This paper contains a short description of the system, following an introduction to the problem and review of the state‐of‐the‐art. Finally, results from the first test campaign on Mount Etna during September 2002 are briefly described.

Codes of ethics are important instruments in journalism, as they promote transparency and self-regulation of media, in addition to monitoring the quality of information. The purpose of this paper is to analyse the perceptions that Spanish journalists have of the effectiveness of codes of ethics and to evaluate the different personal and professional variables which condition this vision.

The methodology used in the present study is based on quantitative content analysis using the survey technique. This technique makes it possible to obtain empirical data on various key aspects of the profession that are determining factors in ascertaining Spanish journalists’ views of one of the instruments of accountability that is external to the media: general ethical codes.

The results show that Spanish journalists are largely confident in the effectiveness of ethical codes in their profession. Likewise, it was seen that variables such as age, professional experience or the media with which they work influence the perceptions that professionals have of such instruments.

If understanding journalism as a profession whose mission is to guarantee the citizens their right to information, then it is essential to be familiar with the tools provided by the profession itself to be accountable to the public regarding this professional mission. Hence the importance of instruments of accountability and the perceptions of the professionals themselves regarding their effectiveness.

Purpose – The CSI effect, as it is referenced in mainstream media, is a purported effect on public perceptions caused by the portrayal of forensics and investigations in popular entertainment programming. Despite the obvious popularity of the programs – a common source of blame for such effects and the focus of limited prior research – impacts on perceptions by way of media content must be viewed as a product of multiple internal and external factors, rather than a result of popularity and viewership alone.

Methodology – By examining the portrayal of programming within the context of contemporary news publications, this project focuses on the value and context of presentations of forensics television programming across media genres, highlighting the bidirectional flow of popular media cues through various influential media outlets and outlining the potential for resulting public effects.

Findings – The authors find that an increase in the overall media visibility of entertainment images of forensic science, coupled with news media's tendency to tie such images to real-world forensics on the local and national scenes given an absence of alternative sources for news-oriented stories, speak to the importance of the holistic examination of the role of CSI-related programming in influencing popular perceptions.