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Work overload is an important and often singular objective for organizational interventions targeting nurse satisfaction and turnover in hospital settings around the world. The centerpiece of many such interventions involves the reassignment of nursing tasks to lesser licensed or unlicensed staff in order to provide immediate term relief to over extended professional nurses. These “Substitution Interventions” (SI) evolve from the diagnostic assumptions that “lightening the load” of professional nurses with more plentifully available “others” will provide, even in the absence of other changes, immediate relief to over-extended staff, reducing their growing sense of dissatisfaction and, thus, decreasing their desire or perceived need to look for another job. The purpose of this study is to critically examine the prevailing diagnostic assumptions that underlie “Substitution Interventions” (SI) and, propose and test in a sample of hospital care-givers (n=241) an alternative organization diagnostic model that may aid in understanding their propensity to fall short of management expectations.

This study aims to investigate workplace stress and its related patterns (sources, patient interactions, and coping strategies) among health care employees in the United Arab Emirates (UAE). Academic research in this area is limited, and the globalization of health care services requires an examination of areas that have the potential to affect employee performance - which ultimately impacts health care service and quality. Based on a sample of 175 employees from both public and private health care organizations, results indicate the primary source of workplace stress is role ambiguity, while the lowest cause of stress is patients. The primary coping strategy used by our sample participants is productiveness and activity. Our findings are useful to healthcare management in order to address employee stress-related concerns, and increase the quality of health care provided.

The central aim of this paper is to give an overview of theory and research on the crossover of (work‐related) wellbeing from employees to their partners at home. In addition, it seeks to discuss studies on the crossover of wellbeing from employees to their colleagues in the workplace. It aims to discuss possible moderators of the crossover effect and delineate a research agenda.

The paper takes the form of a literature review.

The review of the literature shows that strain may spillover from work to home, and consequently influence, the wellbeing of one's partner. Additionally, the paper discusses recent studies documenting that the enthusiasm for one's work may cross over to the partner as well. Furthermore, research has shown that employees influence one another in the workplace. Several conditions may facilitate such crossover, including the frequency of interactions, empathy, susceptibility to contagion, and similarity. The paper outlines a research agenda, and indicates what the gaps in the literature are.

The literature review reveals which advancements can be made in crossover theory. One way would be to further validate the spillover‐crossover model. This model postulates that job demands lead to work‐family conflict, which, in turn, leads to conflict with the partner (social undermining). Thus, job strain (or work engagement) first spills over from work to home, and then crosses over to the partner. This interaction sequence consequently influences the partner's wellbeing.

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.

I analyze cash flow and transparency characteristics of listed infrastructure investment companies and funds and compare this unique infrastructure sample with a non-infrastructure reference group. I confirm the common hypothesis that infrastructure investments provide more stable cash flows than non-infrastructure investments. However, I do not find that investors positively value this cash flow stability. Instead, more volatile cash flows are valued with a premium. On the other hand, earnings management is valued with a discount. Together with a punishment for complex financial and governance structures this indicates a punishment for a lack of transparency by investors. My chapter also offers evidence that infrastructure investments in general are valued with a positive “infrastructure premium” that is not driven by more stable cash flows. I find additional evidence that sector specifics and regulatory risk play a significant role for the valuation of infrastructure investment companies and funds.

This public educational conference on our food and drug law has a particular significance. For in the first place it deals with the public law of greatest personal importance to our people ; and that is why it is truly called “ the people's law ” In the second place this law is inadequately known, mainly for three reasons. They are: (a) the general public ordinarily has no direct contact with this law; (b) its official reports do not reach that public, as a rule; and (c) other general publicity about it is insufficient. Furthermore, this conference has the additional value of recalling that our people now enjoy the highest food and drug standards of living ever reached anywhere. That situation has an essential relation to the national welfare ; and it was achieved by the great scientific, technological and economic progress of our food and drug industries. But the food and drug law has played an indispensable role in this achievement.