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Defines the stream of thought in the UK known as Christiansocialism or social Christianity as an Anglican movement much influencedby UK Unitarian humanism, and shows that Roscher…
Abstract
Defines the stream of thought in the UK known as Christian socialism or social Christianity as an Anglican movement much influenced by UK Unitarian humanism, and shows that Roscher, who approached the same nineteenthcentury problems as a Lutheran, came to similar conclusions. A comparative study shows the similarity and differences, as well as the continued relevance of these ideas down to the present day.
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Caitlin Paige Roach and Daniel Joseph Slater
This paper aims to determine whether CEOs with a humanities education (e.g. English/literature, philosophy, history, languages, religion, visual arts, or performing arts) exhibit…
Abstract
Purpose
This paper aims to determine whether CEOs with a humanities education (e.g. English/literature, philosophy, history, languages, religion, visual arts, or performing arts) exhibit higher levels of corporate social responsibility (CSR) within their firms than those who have studied other disciplines.
Design/methodology/approach
This paper is an empirical examination of S&P 500 CEOs’ undergraduate education and their firms’ level of CSR as measured by Kinder, Lydenberg & Domini (KLD).
Findings
CEO undergraduate humanities education is associated with higher levels of CSR even after accounting for several firm- and individual level controls. In addition, the CSR dimensions of community and diversity were found to be key drivers of the association.
Research limitations/implications
This research is limited in understanding the micro-processes of the CEOs affected by a humanities education, as it relates to CSR. However, the results imply a values-based connection that is supported by the upper echelons theory.
Practical implications
CSR-minded firms may seek out humanities-educated executives. In addition, the results would suggest a need for humanities education despite the recent waning interest.
Originality/value
First, the findings of Manner (2010) will be confirmed using a different sample. Second, the humanities education and CSR relationship will be explored using a composite measure of CSR as opposed to analyzing its strengths and weaknesses separately (Manner, 2010), thus representing a holistic evaluation of the relationship. Third, previous research will be extended by examining the specific CSR dimensions (e.g. customers, employees) that are affected by a humanities education.
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This article surveys the literature dealing with theory and applications of life cycle costing (LCC). It deals with the literature published in the last 25 years and provides 667…
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This article surveys the literature dealing with theory and applications of life cycle costing (LCC). It deals with the literature published in the last 25 years and provides 667 references.
This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of…
Abstract
This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.
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Karin Sanders, Rebecca Hewett and Huadong Yang
Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is…
Abstract
Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is to explain variability in employee and organization outcomes by focusing on how HR practices are intended (adopted) by senior managers, the way that these HR practices are implemented and communicated by line managers, and how employees perceive, understand, and attribute these HR practices. In the first part of this chapter, we present a review of 20 years of HR process research from the start, to how it developed, and is now maturing. Within the body of HR process research, several different research theoretical streams have emerged, which are largely studied in isolation without benefiting from each other. Therefore, in the second part of this chapter, we draw on previous work to propose a staged process model in which we integrate the different research streams of HR process research, recognizing contingencies in the model. This leads us to an agenda for future research and practical implications in the final part of the chapter.
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IT is indeed an honour to appear before you to address you on the subject “American Methods of Aircraft Production.” We in America have long held the Royal Aeronautical Society in…
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IT is indeed an honour to appear before you to address you on the subject “American Methods of Aircraft Production.” We in America have long held the Royal Aeronautical Society in high regard, amply justified by the excellence of its published papers and the example it has set in organisation and in the conducting of an aeronautical society. Indeed, a few years ago when several of us in America decided that we, too, should have an aeronautical society, we planned our own organisation very largely on yours. We are very much pleased that the relationship which has existed between your Society and the Institute of the Aeronautical Sciences in America throughout the brief career of the latter has been so close and friendly and I can assure you that we intend to do everything possible on our part to continue this highly desirable condition.