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Book part
Publication date: 6 December 2007

Gary D. Ferrier and Vivian G. Valdmanis

Based on the Current Population Survey, 46.6 million Americans did not have health insurance in 2005 (Center on Budget and Policy Priorities, 2006). Lack of insurance is…

Abstract

Based on the Current Population Survey, 46.6 million Americans did not have health insurance in 2005 (Center on Budget and Policy Priorities, 2006). Lack of insurance is often associated with lower utilization rates, which may in turn adversely affect health status (Ayanian, Weissman, Schneider, Ginsburg, & Zaslavsky, 2000). Since universal health insurance is not provided for in the US, uninsured individuals must either self-pay or rely on charity care provided by hospitals and health clinics. The majority of charity care is produced in the public sector, either at the state, county, or local level (federal hospitals primarily serve a particular segment of the population – e.g., veterans in the case of Veterans Administration hospitals). Public hospital provision of “safety net” hospital services is particularly prevalent in large urban areas (Lipson & Naierman, 1996). These safety net hospitals are defined by the Institute of Medicine as having an “open door policy to serve all patients regardless of their ability to pay and provide substantial levels of care to Medicaid, the uninsured, and other vulnerable patients” (IOM, 2000). Private not-for-profit (NFP) hospitals also provide charity care but to a lesser extent than public providers, especially since the imposition of cost cutting measures both by Medicare and Medicaid (federal programs that fund health care for the elderly and indigent, respectively) and by managed care. Given that approximately 15% of US GDP is allocated to health care, cost cutting measures are laudable; however, care still needs to be provided for individuals who cannot afford it, and the burden of providing this care has to be borne somewhere in the health care system.

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Evaluating Hospital Policy and Performance: Contributions from Hospital Policy and Productivity Research
Type: Book
ISBN: 978-0-7623-1453-9

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Article
Publication date: 3 February 2021

Shazeeda Ali

The purpose of this paper is to construct a profile of a financial criminal, with special emphasis on their psychological attributes. The objective is to determine if such…

Abstract

Purpose

The purpose of this paper is to construct a profile of a financial criminal, with special emphasis on their psychological attributes. The objective is to determine if such a profile can provide a valuable tool for detecting perpetrators of financial crime and for implementing risk-reduction strategies.

Design/methodology/approach

The approach involved a review of various personality disorders and other mental health issues, as well as an analysis of a number of cases involving serious financial crime, to ascertain whether the behaviour of the perpetrators was consistent with certain psychological challenges. In addition, the study examined various motivators for the commission of the financial crime.

Findings

The research revealed some key commonalities among the perpetrators of financial crime and that their behaviour was often consistent with that of a person afflicted with a personality or other psychological disorder.

Originality/value

The study provides a comprehensive analysis of various personality and other psychological challenges afflicting a number of offenders involved in financial crime. It also provides some critical findings that could be valuable for those charged with establishing measures to prevent and detect financial crime.

Details

Journal of Financial Crime, vol. 28 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 30 August 2011

N. Sivakumar

The paper aims to discuss the management of financial market scandals using two different approaches – regulatory and values‐based.

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Abstract

Purpose

The paper aims to discuss the management of financial market scandals using two different approaches – regulatory and values‐based.

Design/methodology/approach

The paper discusses the motivations behind financial scandals to occur and then explains in detail both the approaches. The paper first presents the elements of the regulatory approach. Using the teachings of Bhagavan Sri Sathya Sai Baba, the values‐based approach are delineated. The paper also compares the two approaches and identifies their respective utilities.

Findings

While both the regulatory and values based approaches have their own utilities; stressing the values‐based approach helps with preventing financial scandals on a sustainable basis.

Practical implications

The practical implication is that it is necessary to stress the evocation of human values among investors and capital market intermediaries so that scandals can be avoided.

Social implications

The social implication of the paper is that values evocation is very important to tackle the behavioural motivations behind financial scandals. Unless values are evoked, the root causes of financial scandals will not be removed. In such cases, regulation will have only a limited effect.

Originality/value

The paper uses the philosophy and teachings of Bhagavan Sri Sathya Sai Baba to develop value guidelines to prevent financial scandals.

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Book part
Publication date: 26 October 2021

Denise Bedford and Thomas W. Sanchez

This chapter focuses on the treatment and characterization of networks as an emerging discipline. Networks are defined. The authors call out and explain the importance of…

Abstract

Chapter Summary

This chapter focuses on the treatment and characterization of networks as an emerging discipline. Networks are defined. The authors call out and explain the importance of network domains, network geographies and topologies, network behaviors, network nodes, network links, relationships and flows, and network messages. While network sciences provide a strong foundation for research and analysis, the authors note the lack of knowledge networks. This chapter highlights the need to expand coverage to include knowledge networks.

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Knowledge Networks
Type: Book
ISBN: 978-1-83982-949-9

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Article
Publication date: 2 October 2017

Ali Salman Saleh, Enver Halili, Rami Zeitun and Ruhul Salim

This paper aims to investigate the financial performance of listed firms on the Australian Securities Exchange (ASX) over two sample periods (1998-2007 and 2008-2010…

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1725

Abstract

Purpose

This paper aims to investigate the financial performance of listed firms on the Australian Securities Exchange (ASX) over two sample periods (1998-2007 and 2008-2010) before and during the global financial crisis periods.

Design/methodology/approach

The generalized method of moments (GMM) has been used to examine the relationship between family ownership and a firm’s performance during the financial crisis period, reflecting on the higher risk exposure associated with capital markets.

Findings

Applying firm-based measures of financial performance (ROA and ROE), the empirical results show that family firms with ownership concentration performed better than nonfamily firms with dispersed ownership structures. The results also show that ownership concentration has a positive and significant impact on family- and nonfamily-owned firms during the crisis period. In addition, financial leverage had a positive and significant effect on the performance of Australian family-owned firms during both periods. However, if the impact of the crisis by sector is taking into account, the financial leverage only becomes significant for the nonmining family firms during the pre-crisis period. The results also reveal that family businesses are risk-averse business organizations. These findings are consistent with the underlying economic theories.

Originality/value

This paper contributes to the debate whether the ownership structure affects firms’ financial performance such as ROE and ROA during the global financial crisis by investigating family and nonfamily firms listed on the Australian capital market. It also identifies several influential drivers of financial performance in both normal and crisis periods. Given the paucity of studies in the area of family business, the empirical results of this research provide useful information for researchers, practitioners and investors, who are operating in capital markets for family and nonfamily businesses.

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Studies in Economics and Finance, vol. 34 no. 4
Type: Research Article
ISSN: 1086-7376

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Article
Publication date: 1 October 2004

Z.Y. Sacho and H.C. Wingard

This paper investigates the debate as to whether employee share options (ESOs) should be expensed in an entity’s financial statements as required by the IASB’s IFRS 2 …

Abstract

This paper investigates the debate as to whether employee share options (ESOs) should be expensed in an entity’s financial statements as required by the IASB’s IFRS 2 – Share‐based payment (2004). The paper presents arguments for and against expensing ESOs, demonstrating that compensation of employees via ESOs is a bona fide expense in terms of the recognition and measurement criteria of the IASB Framework. It concludes that, the substance of an ESO transaction is that the entity pays an employee for his services, albeit with a different financial instrument. Consequently, the accounting treatment of such compensation should be the same as for any other payment of services of an employee.

Details

Meditari Accountancy Research, vol. 12 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 August 2006

Colin C. Williams and Jan Windebank

In the majority (third) world, informal employment has been long viewed as an asset to be harnessed rather than a hindrance to development. The purpose of this paper is to…

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1188

Abstract

Purpose

In the majority (third) world, informal employment has been long viewed as an asset to be harnessed rather than a hindrance to development. The purpose of this paper is to show how a similar perspective is starting to be embraced in advanced economies and investigates the implications for public policy of this re‐reading.

Design/methodology/approach

Documents the shifts in how informal employment in western economies is conceptualised in both the academic literature and public policy.

Findings

This paper reveals that the representation of informal employment as an exploitative, low‐paid sweatshop realm is being replaced with a depiction of such work as a hidden enterprise culture that needs to be harnessed. Evaluating how this might be achieved, the need for a shift in public policy away from a deterrence approach and towards an approach that combines deterrents with enabling initiatives to pull this hidden enterprise culture into the formal economy is identified. Specific enabling measures to achieve this in the context of advanced economies are then discussed.

Practical implications

This paper displays how western governments can harness the hidden enterprise culture by setting out specific initiatives to enable its transfer into the formal economy.

Originality/value

This paper provides one of the first attempts to re‐read informal employment as a hidden enterprise culture and to evaluate its implications for public policy.

Details

International Journal of Manpower, vol. 27 no. 6
Type: Research Article
ISSN: 0143-7720

Keywords

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Article
Publication date: 31 August 2005

Rory McGreal

Learning object developers need to understand that presently there are powerful organizations of “intellectual property” owners, and vendors of music, videos, books and…

Abstract

Learning object developers need to understand that presently there are powerful organizations of “intellectual property” owners, and vendors of music, videos, books and software that are making a concerted attack on copyright, attempting to convert it from a law to promote knowledge and the useful arts into a mechanism to protect and serve their special interests. This paper represents an attempt to overturn the misconception that copyright is simply about protecting the rights of authors and re‐introduce an understanding of the original foundational role of copyright in “promoting science and the useful arts” and inform U.S. and international readers of the concerted assault on our “fair use” copy rights as educators in the digital environment. The paper argues for the need to put an end to the “quasicopyright” laws that have severely curtailed the traditional rights of educational institutions and passed on responsibilities that previously were the purview of the copyright owners. It calls for a restoration of the balance returning copyright to its original educational focus.

Details

Interactive Technology and Smart Education, vol. 2 no. 3
Type: Research Article
ISSN: 1741-5659

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Article
Publication date: 8 October 2018

Heidi Flavian and Doron Dan

Understanding the contribution of the use of proper language to thinking development and learning processes, served as the basis of this study. The purpose of this study…

Abstract

Purpose

Understanding the contribution of the use of proper language to thinking development and learning processes, served as the basis of this study. The purpose of this study is to learn from parents, teachers and teacher-trainees whether their view of efficient teaching also relies on the teacher’s use of proper language.

Design/methodology/approach

In total, 308 teacher-trainees, teachers and parents participated in this mixed-method study. Completing a questionnaire with open and closed questions, they were asked to rate a teacher’s professionalism via a written reflection, thereby gauging their perspectives in regard to important teacher characteristics.

Findings

The main finding was that teachers’ intercultural knowledge and understanding of their students’ diversity were perceived as significantly more important than their language register. Participants did not argue that language was not important, but did not necessarily refer to it while assessing the teacher’s professionalism. No significant differences were found between the chosen three groups of participants.

Research limitations/implications

Although this study included a large number of participants, it is the first of its type. As far as is known, no other study has been published in regard to people evaluating teachers’ professionalism on the basis of their language level as expressed in written reflections.

Originality/value

From previous studies, it is taken for granted that people will evaluate teachers’ professionalism according to the language they use. Nevertheless, this study presents different perspectives that might allow the development of different and teaching and assessments methods.

Details

Quality Assurance in Education, vol. 26 no. 4
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 30 January 2007

Yuliya V. Ivanova

The purpose of this paper is to place students in the reality of business in an emergency environment and encourage them to go “out of the box” in analyses of ethical issues.

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1842

Abstract

Purpose

The purpose of this paper is to place students in the reality of business in an emergency environment and encourage them to go “out of the box” in analyses of ethical issues.

Design/methodology/approach

Information concerning the business environment in Belarus is gathered based on literature research and field studies, interviews with entrepreneurs, owners and employees of financial firms operated at the black financial market, and the representative of Belarusian official financial institutions. All names and the name of the company Destinator have been changed for the sake of security of the company and its owners.

Findings

The case describes the activity of small businesses in the transition period and discusses why entrepreneurs moved their businesses into a black financial market. The case also raises the moral dilemma between helping entrepreneurs and avoiding illegal operations.

Practical implications

This case can be used in undergraduate and graduate courses for analysis of business ethics in the context of a hostile business environment, for studying the criteria of ethical decision‐making process in an unfamiliar business environment, and for examination the peculiarities of the business environment of the post‐Soviet country.

Originality/value

The paper provides original field study of the micro enterprise in the emerging market and gives opportunities to consider ethical issues of entrepreneurial activities in the transition economy.

Details

International Journal of Emerging Markets, vol. 2 no. 1
Type: Research Article
ISSN: 1746-8809

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