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1 – 10 of 16Vincent Bryce, Neil Kenneth McBride and Mayen Cunden
The purpose of this paper is to highlight the importance of the ethical investigation of the emerging practice of people analytics (PA) within human resource (HR) management…
Abstract
Purpose
The purpose of this paper is to highlight the importance of the ethical investigation of the emerging practice of people analytics (PA) within human resource (HR) management through charting the development of PA before during and after the COVID-19 pandemic.
Design/methodology/approach
This paper is designed as a short review of the current thinking in the ethics of PA, a practical journey through the progression of PA across the pandemic and a theoretical exploration of PA through three lenses: virtue ethics, critical social theory and actor network theory.
Findings
The authors suggest that PA raises novel ethical issues in terms of personal impact, increased penetration into working and home lives and the punch delivered in terms of organisational and behavioural change.
Research limitations/implications
This study provides a short review of three theoretical approaches to PA. Detailed research and reflection is required to develop and extend an ethics of PA. While engagement with the ethics of PA requires gaining an understanding of the discipline, ideas and jargon of HR management, it is essential that ethicists engage with PA as HR departments take on greater influence and adopt executive roles.
Practical implications
PA is now at the top of the HR management agenda, but there is limited understanding of the technology, the ethics and the new responsibilities it brings for HR management. This paper raises the profile of an ethical agenda, which practitioners should engage with.
Social implications
The ethical consequences of PA have social implications as work practices change and hybrid working becomes prevalent. It has the potential to change the relationship between home and the workplace.
Originality/value
This paper provides a unique synthesis of theory and practice in a new area of ethical importance.
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The purpose of this paper is to examine the impact of the War on two prominent academic liberal historians.
Abstract
Purpose
The purpose of this paper is to examine the impact of the War on two prominent academic liberal historians.
Design/methodology/approach
The research is based on a narrative of their lives and careers before and during the War.
Findings
The findings include an analysis of how the War engaged these academic liberals in the pursuit of the War effort.
Originality/value
By the end of the War, both sought to reaffirm much of their earlier academic liberalism despite the political and social changes in the post-war world.
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Vincent Tawiah and Pran Boolaky
This paper aims to examine the drivers of companies’ compliance with International Financial Reporting Standards (IFRS) using the stakeholder salience theory.
Abstract
Purpose
This paper aims to examine the drivers of companies’ compliance with International Financial Reporting Standards (IFRS) using the stakeholder salience theory.
Design/methodology/approach
The authors have used panel data from 205 companies to examine the IFRS compliance level across 13 African countries. This study has also established the relationship between stakeholders’ attributes and firms’ compliance with IFRS.
Findings
On IFRS compliance, the authors found that the average compliance score among the companies over the period was 73.09 per cent, with a minimum score of 62.86 per cent and a maximum of 85.61 per cent. The authors found a significant positive association between audit committee competence and compliance, as well as among chartered accountants on board. There is less compliance with the latest standards, such as IFRS 3, 7 and 13. Also, IAS 17, 19, 36 and 37 are problematic across the sample. The authors also found that compliance has been increasing over the years.
Practical implications
For companies, this study provides empirical evidence on the importance of having chartered accountants’ corporate boards, as well as competent audit committees involved in ensuring high compliance with IFRS. The findings also provide valuable information for professional accounting organizations on the role of their members (chartered accountants) in the effectiveness of IFRS compliance.
Originality/value
This study complements and updates prior studies on IFRS compliance with findings from Africa, a region that has been neglected in the literature. It provides empirical evidence on the importance of chartered accountants sitting on corporate boards in ensuring high compliance with IFRS.
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Vincent Adocta Awuuh, Collins Afriyie Appiah and Faustina O. Mensah
This study aims to determine the impact of nutrition education intervention on nutritional status of undernourished children aged 6-24 months in the East Mamprusi district of…
Abstract
Purpose
This study aims to determine the impact of nutrition education intervention on nutritional status of undernourished children aged 6-24 months in the East Mamprusi district of Ghana.
Design/methodology/approach
This was a pre-post interventional study. In all, 153 undernourished children of age 6-24 months and their mothers were recruited from five communities. Underweight, stunting, wasting, mid upper arm circumference (MUAC) and haemoglobin (Hb) levels were determined at baseline and after intervention. Nutrition education was given to the mothers for three months based on the nutrition problems identified at baseline assessment.
Findings
There were improvements in underweight, wasting, MUAC and Hb levels among the children after the nutrition education intervention. The level of improvement at post-intervention differed significantly for underweight (−2.4 ± 0.4, −2.2 ± 0.4; p = 0. 001), wasting (−2.2 ± 0.6, −1.9 ± 0.6; p = 0. 001), MUAC (12.3 ± 0.5, 12.9 ± 0.6; p = 0. 001) and Hb level (10.0 ± 1.4, 10.5 ± 1.4; p = 0. 001) of the children compared to pre-intervention (−1.4 ± 1.8, −1.3 ± 1.7; p = 0.314).
Practical implications
There was significant improvement in the nutritional status of the undernourished children after the nutrition education intervention. Community nutritionists and stakeholders involved in nutrition and health issues concerning infants and young children should consider nutrition education, as it could be an inexpensive and effective strategy in combating childhood undernutrition in resource-poor settings.
Originality/value
Findings of this study provide evidence, suggesting nutrition education as a potential strategy to curb the high rates of child undernutrition in resource-poor communities in Ghana. This study provides insight for larger studies on the effectiveness of nutrition education in curbing child malnutrition in deprived communities in Ghana.
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THE twenty‐eighth annual meeting of the Library Association was held for the second time at Cambridge, from August 21st to 25th, 1905, and proved to be well above the average for…
Abstract
THE twenty‐eighth annual meeting of the Library Association was held for the second time at Cambridge, from August 21st to 25th, 1905, and proved to be well above the average for the variety and interest of its proceedings. No better or more appropriate meeting‐place could well be conceived than this venerable old University town, with its countless literary and historical memories and lovely college buildings, set in a maze of gardens and lawns. The local authorities did everything to make the meeting a success, and an attendance of over 200 members proved that the place was well chosen. A peculiar fitness attached to the selection of the meeting‐place this year, as it coincided with the Jubilee of the Cambridge Free Public Library and also that of Mr. John Pink, the librarian, who has long been a much‐respected and esteemed member of the Association. His courtesy and kindness to everyone at the twenty‐eighth meeting of the L.A., and in particular the trouble he expended, and the fatherly interest he bestowed on the younger members of the profession, will not soon be forgotten by those who profited by his attentions.
Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie and John Dumay
New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…
Abstract
Purpose
New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.
Design/methodology/approach
This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.
Findings
The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.
Originality/value
This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.
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DESPITE the critics who arise to condemn the onward march of the Public Library movement there can be little doubt that after the settling process has been gone through it will be…
Abstract
DESPITE the critics who arise to condemn the onward march of the Public Library movement there can be little doubt that after the settling process has been gone through it will be more seriously reckoned with as a factor within our social evolution than at present; and meantime it were well to remember that fine definition of Dickens in regard to the Public Libraries of fifty years ago, and to see whether it was a prophecy or a realisation when he said, “It is grand to know that … the immortal mechanism of God's own hand, the mind, is not forgotten in the din and uproar, but is lodged and tended in a palace of its own.” Let us extend the meaning and see how the Public Library movement has grafted itself upon the mind of the great public by whom it is supported, and how it stands in regard to the authorities by whom it is controlled, and then, taking this position, let us ask the two questions: “How does it express itself popularly, and do people look at it in the light which Dickens did?”
The 28th annual conference of Aslib, held at Nottingham University from 11th to 14th September, 1953, proved to be the largest that Aslib has so far organized. A list of those…
Abstract
The 28th annual conference of Aslib, held at Nottingham University from 11th to 14th September, 1953, proved to be the largest that Aslib has so far organized. A list of those present is printed on pp. 254–260. Yet again Aslib was glad to be able to welcome a number of overseas guests and members, including Dr. and Mrs. Lancour and their small daughter from the U.S.A., Drs. and Mrs. van Dijk and Miss Rom from the Netherlands, Mr. M. S. Dandekar and Mr. J. V. Karandikar from India, Miss D. M. Leach from Canada, and Mrs. T. Collin from Norway. Mr. Walter A. Southern, a Fulbright scholar from the U.S.A. affiliated to Aslib during his year's study in the United Kingdom, represented the Special Libraries Association, and Mr. J. E. Holmstrom attended as an observer on behalf of Unesco.
The Milk (Amendment) Order, 1917, which came into force on December 31st, provides that milk shall be sold retail only by Imperial measure; that no colouring matter shall be added…
Abstract
The Milk (Amendment) Order, 1917, which came into force on December 31st, provides that milk shall be sold retail only by Imperial measure; that no colouring matter shall be added to milk or cream intended for sale; that no milk to which any water has been added shall knowingly be sold or offered for sale; that no person may use for the purpose of his trade any milk can or milk bottle which bears the name, trade name, trade mark, or trade device of some person other than himself or his employer, except with the consent of such person. The Order contains a new clause, in substitution for Clauses 4 and 6 of the Milk Order, 1917 (which are revoked), providing that where milk is sold wholesale by or on behalf of any person other than the producer the maximum prices chargeable shall, unless otherwise determined, pursuant to the Order, be as follows:—