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The current tuition policy of the Department of Business Management at the University of South Africa encourages, but does not compel students to submit assignments under the semester system. A relatively small percentage of students submit the voluntary assignment, thereby forfeiting the benefit of the learning experience and assessment feedback from the respective lecturers. The Department of Business Management is concerned that this voluntary assignment assessment policy impacts negatively on the standard of learning and assessment within the Department. It hence decided to implement, on a trial basis for 2003 and 2004, a year-mark option assignment policy for two of its undergraduate semester courses. The aim was to assess whether such an option contributed towards the improvement of examination results and the enhancement of the learning experience of students registered for the relevant courses. This paper reports on the findings of the year-mark option assignment policy for the second year degree course MNX202-J (marketing management) and the third year degree course MNF301-5 (financial management) for the trial period 2003 to 2004. The findings are in the form of (1) statistics on the percentage number of students who submitted assignments, average marks obtained and examination results statistics during the trial period: (2) the results of an opinion survey questionnaire sent to students to obtain their feedback on the value of compulsory year-mark option assignments; and (3) feedback and comments from facilitators involved in the year-mark option exercise. Finally recommendations are made on the way forward for future assessment in the Department of Business Management.

In this study, we examined whether employees’ perceived importance of the training program would be one variable that mediates the relationship between training assignment and training motivation. Data were collected from 184 employees belonging to 18 banks who attended government‐sponsored training programs in Northern Taiwan. Participants were asked to complete two questionnaires: one at the beginning of the training program and the other at the middle. Results supported our hypothesis and showed that, compared to those who were volunteers, the employees who attended the training on a mandatory basis had a higher motivation for training. Moreover, organizations that force their employees to attend a given training program send out a clear message to employees that such training is important. As employees perceive the training to be central to the achievement of organizational objectives, their training motivation increases.

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

This paper sheds light on an apparent paradox: managers continue to accept offers of international assignments even though they tend to view them as a risky career move. Based on a review of the literature and a survey of expatriate managers of 20 French and 30 German companies on assignment in 59 countries, the paper examines the nature of the expatriate career concept, the career development implications of international assignments, and the effectiveness of corporate expatriate career management and repatriation systems. Most of the research on the career implications of international assignments has been conducted using the US samples of expatriates. By exploring expatriate career issues in a cross‐national sample of French and German expatriates, this study seeks to yield new and significant insights into whether the emerging concept of boundaryless careers is beginning to take hold in countries other than the US, and whether there are cross‐national differences in the nature of the expatriate career concept. The findings show that many expatriates are frustrated with how their companies manage their international assignments, especially the long‐range planning of their repatriation. However, there are clear differences between the French and German expatriates in terms of repatriation concerns. Despite widespread dissatisfaction in both groups, the German expatriates seem relatively nonchalant regarding their repatriation. This finding can be explained by the fact that the German expatriates are more willing to leave their companies upon return than their French counterparts, thus showing strong evidence of a “boundaryless career” orientation. An important finding is that companies that fail to take an integrated approach to international assignments and do not have effective international career development and repatriation systems, tend to end up with highly dissatisfied managers who, depending on their nationalities, may be quite willing to leave their companies upon repatriation.

The purpose of this paper is to identify the extent to which human resources (HR) decision making is influenced by the social context of school systems. More specifically, this study draws upon organizational theory focussed on the microfoundations of organizations as a lens identify key aspects of school HR decision making at the district and school level.

Interview data were collected from district-level HR directors and local union presidents across 11 districts in Michigan and Indiana. The interviews provided information on the formal and informal aspects HR management. The interviews were audio recorded and transcribed, and the constant comparative method was used to move from initial codes to higher levels of abstraction (Miles and Huberman, 1994; Strauss and Corbin, 1990). Multiple data collection methods were utilized to help validate the interview data that were collected (Stake, 2004).

The key findings show that social relationships, particularly at the school level, influence the distribution of teachers within a district. The findings support the need for closer attention to be given to the social dynamics of school systems and the impact this has on HR decision making, particular with regard to the influence of informal organizational structures and day-to-day interactions within systems.

The current body of research does not fully attend conceptually or empirically to the broader social context of a school system which shape HR decisions. Specifically, researchers and practitioners need to further address the ways that the social dynamics of school systems shape administrative decision making with regard to HR management.

The purpose of this paper is to provide new information about overseas volunteer development workers undertaking projects in underdeveloped countries, specifically, their backgrounds, personalities, values and previous experience, motivations, experiences, learning and “transformation” gained, and possible impact on further career; the degree of fit of experiences to the archetypal “hero's adventure”.

The paper presents a longitudinal study of a cohort of 48 New Zealand volunteers starting work on NZ aid organisation Volunteer Service Abroad (VSA) assignments in 2001. This included structured interviews and administration of the NEO‐ PR personality inventory and the Schein Career orientation Inventory pre‐departure and on return and an e‐mail survey halfway through the assignment. Data analysis was largely qualitative using NVivo software.

Volunteers had high levels of openness and agreeableness, and career anchors of dedication to a cause and pure challenge. The majority of volunteers fitted the main characteristics of the “hero's adventure” model, duplicating results for business expatriates by Osland and academic expatriates by Richardson. Key features were motivations of adventure and altruism, descriptions of trials and tribulations during the project, feelings of success, new skill and personal transformations in identity and values.

This is a mainly qualitative study of small sample from specific national location. Longer‐term follow‐up needed.

The paper provides valuable information for potential volunteers, for aid organisations selecting and supporting them and potential employers of volunteers.

Volunteer development work is increasingly common, is undertaken by thousands in third‐world countries, and is a potentially life‐changing experience, but research on it is very limited. This is the first in‐depth study, where findings paint a vivid picture of its nature and effects on the individual.

This chapter describes an eMentor program used as a cocurricular professional development activity for accounting majors at a university that is located in a relatively small city, geographically distant from the primary location of its major recruiters. The key element of the program is the use of e-mail as a communication channel to link students in our accounting program with accounting and business professionals. We provide information regarding our eMentor program's mission and objectives, recruiting professionals and students to participate, and an examination of data collected to evaluate the program. In addition, we identify the topics discussed during the interactions between professional mentors and students. Finally, we provide insights based on our experiences on running a successful eMentor program.

Results indicate that the program is an overall success since a high proportion of students and professionals agree/strongly agree that the program meets its mission and objectives, and virtually all of the professionals agree/strongly agree that the program is a worthwhile use of their time. Most student–mentor pairs have had several e-mail contacts and at least one phone contact, with a majority of students initiating some contact. The topics discussed most frequently centered on college curriculum choices and professional career path options, including the benefits of internships and externships.

Despite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between voluntary audits and mandatory audits. The purpose of this paper is to address this gap.

First, a theoretical framework is developed to justify differences in audit pricing between voluntary and mandatory audits. Next, using a sample of Spanish private small and medium enterprises (SMEs) running from 2009 to 2014, the authors empirically test whether the fees charged for voluntary audits differ from those charged for mandatory ones. The authors also examine whether the premium observed among large auditors is persistent in the SME setting, and whether this premium differs depending on whether the audits are voluntary or mandatory.

Although a preliminary analysis does not report significant differences in pricing between voluntary and mandatory audits, additional analyses using samples restricted by company size show that voluntary audits are charged with a premium. The authors observe a premium related to large auditors, and find no significant differences in the audit pricing of Big 4 auditors depending on the mandatory/voluntary nature of the audit, but the premium associated with Middle-Tier auditors disappears in the voluntary setting.

This paper contributes to the previous literature by introducing the examination of differences in audit pricing between voluntary and mandatory audits. As far as the authors know, this is the first study to examine the differences in audit pricing between voluntary and mandatory audits. It also elaborates on studies on audit pricing in SMEs.

A pesar de la extensa investigación sobre los determinantes de los honorarios de auditoría tanto en el entorno de las empresas cotizadas como de las no cotizadas, existe poca investigación sobre las diferencias en los honorarios entre las auditorías voluntarias y las obligatorias. El presente estudio aborda esta carencia.

En primer lugar, se desarrolla un marco teórico que trata de justificar diferencias en el precio de la auditoría entre auditorías voluntarias y obligatorias. Después, usando una muestra de pymes españolas no cotizadas para el período 2009–2014, testamos empíricamente si los honorarios cargados en las auditorías voluntarias difieren de los cargados en las auditorías obligatorias. Examinamos también si la prima observada entre los grandes auditores en el entorno de las pymes es persistente, y si esta prima difiere en función de si la auditoría es voluntaria u obligatoria.

Aunque el análisis preliminar no reporta diferencias significativas en el precio de la auditoría entre auditorías voluntarias y obligatorias, análisis adicionales usando muestras restringidas por el tamaño de las compañías muestran que las auditorías voluntarias soportan una prima con respecto a las obligatorias. Observamos también una prima relacionada con los auditores grandes y medianos, y no encontramos diferencias significativas en el precio de la auditoría para las Big 4 en función de la naturaleza obligatoria/voluntaria de la auditoría, mientras que la prima asociada con los auditores medianos desaparece en el entorno voluntario.

El estudio contribuye a la literatura previa al introducir el análisis de las diferencias en el precio de la auditoría entre auditorías voluntarias y obligatorias. Hasta donde sabemos, éste es el primer estudio que examina las diferencias de precio entre ambos entornos. El estudio también extiende la literatura previa sobre los honorarios de auditoría en las pymes.

Analyzes the directors’ protocols in both the New York Not for Profit Corporation Law and in the New York Business Corporation Law. Examines the similarities and differences existing in the directors’ roles in not for profit corporations and in business corporations. Highlights the legal responsibilities of a not for profit corporation director and warns that, despite such an assignment being voluntary and without compensation, it carries the potential for significant legal exposure if certain formalities are not kept.