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The authors gathered the core information for this case using publicly available filings from the US Department of Justice and the US Securities and Exchange Commission. Publicly available news articles were used to complement the core information. All sources are cited.

This case involves an assumed fraud perpetrated by the C-suite members of Celadon Group, Inc. – formerly one of the largest trucking companies in North America. By 2016, the value of Celadon’s truck inventory significantly decreased in value. Instead of reducing the inventory to its market value on the Balance Sheet, management engaged in a series of trades and creative accounting to conceal the fact they had overvalued the trucks.

Investment analysts at Prescience Point Capital Management and Jay Yoon (both published on Seeking Alpha) found inconsistencies and red flags in Celadon’s 2016 and 2017 financial reports and reported their suspicions to the public. Soon after, Celadon’s audit committee declared the company’s recent financial statements could no longer be relied upon, resulting in an immediate market loss of $62.3m. In 2019, Celadon entered into a Deferred Prosecution Agreement and was ordered to pay $42.2m in restitution. The Department of Justice (DOJ) criminally charged Danny Williams (president of Quality, a Celadon subsidiary) and he entered a plea agreement. The DOJ also criminally charged Bobby Lee Peavler (CFO) and William Eric Meek (COO). Celadon filed for bankruptcy and operations ceased. Then, in an unexpected turn of events, in 2022, the DOJ dismissed the criminal case against Peavler and Meek.

This case allows students to apply theory learned in a fraud examination or forensic accounting course to an actual fraud case. It discusses red flags and how perpetrators of fraud often need to keep perpetrating wrongdoing to keep the original fraud from being discovered. The authors designed the case for upper-level or graduate business students. It should be included in the course when covering financial statement fraud.

In Ghana, the adoption and application of green building concepts and technologies have not been fully explored. The study aimed to look into the key barriers and how they affect this.

Purposive and snowball sampling techniques were used to select a total of 292 construction industry stakeholders in Ghana who provided information via a questionnaire survey used for the data collection. Exploratory factor analysis and Partial least squares structural equation modelling (PLS-SEM) were used for computing the data analyses.

According to the study findings, the top five most critical barriers to the uptake of green building concepts and technologies (GBCs and Ts) in Ghana are: lack of government incentives/supports for implementing green building technologies (GBTs), lack of knowledge and awareness of GBTs and their benefits, lack of GBTs databases and information, Lack of green building (GB) expertise/skilled labour and Higher costs of GBTs. Principal Component Factor Analysis was used to further analyse the data, which allowed for the reduction of the 27 (27) factors to just four (4) underlying critical barriers: (1) government and knowledge-associated barriers, (2) technical barriers, (3) cost and finance barriers and (4) stakeholders’ attitude barriers. PLS-SEM techniques were used to analyse this collection of barriers, and the results showed that stakeholders’ attitude-associated barriers and cost and finance-related barriers have a significant negative influence on the uptake of GBCs and Ts in Ghana. This study’s findings have provided empirical evidence of the critical barriers to the uptake of GBCs and Ts from all stakeholders. Stakeholders desirous of implementing GBCs and Ts would work against the negative influences on the uptake of GBCs and TS.

Although there has been an abundance of research to examine the critical barriers to GB, however, the uniqueness of this study is nested in modelling the influence of the barriers on the adoption of GBCs and Ts using the PLS-SEM path modelling.

This study investigates how a hospital can increase the flow of patients through its emergency department by using benchmarking and process improvement techniques borrowed from the manufacturing sector.

An in-depth case study of an Australasian public hospital utilises rigorous, multi-method data collection procedures with systems thinking to benchmark an emergency department (ED) value stream and identify the performance inhibitors.

High levels of value stream uncertainty result from inefficient processes and weak controls. Reduced patient flow arises from senior management’s commitment to simplistic government targets, clinical staff that lack basic operations management skills, and fragmented information systems. High junior/senior staff ratios aggravate the lack of inter-functional integration and poor use of time and material resources, increasing the risk of a critical patient incident.

This research is limited to a single case; hence, further research should assess value stream maturity and associated performance enablers and inhibitors in other emergency departments experiencing patient flow delays.

This study illustrates how hospital managers can use systems thinking and a context-free performance benchmarking measure to identify needed interventions and transferable best practices for achieving seamless patient flow.

This study is the first to operationalise the theoretical concept of the seamless healthcare system to acute care as defined by Parnaby and Towill (2008). It is also the first to use the uncertainty circle model in an Australasian public healthcare setting to objectively benchmark an emergency department's value stream maturity.

The study’s purpose is to investigate the constraints and facilitators influencing skiing participation in Beijing. This research includes three segments based on the frequency of skiing participation (i.e. non-, low-frequency-, and high-frequency skiers). By doing so, the study offers an enhanced understanding of the Chinese skiing market and unveils insights assisting industry professionals to effectively address their customers' diverse needs and expectations.

An online survey was developed based on prior research and consisted of four sections: (1) skiing participation; (2) constraints; (3) facilitators; (4) demographics. Items in the constraint and facilitator scale were measured using a 7-point Likert scale. A total of 409 participants completed the survey. The participants included 137 non-skiers, 134 low-frequency skiers, and 138 high-frequency skiers.

Through an exploratory factor analysis, three constructs emerged: general constraints, facilitators and learning constraints. As expected, facilitators were a positive predictor of skiing participation. Importantly, the emergent construct of learning constraints was a negative predictor of skiing and yet, the construct of general constraints was insignificant. Furthermore, the three segments differ significantly in household status, income, and education level.

These results support previous research noting the relevance in skiing participation of the dimensions: facilitators and learning constraints. The findings point to the need for ski resorts in Beijing to offer instructional sessions for beginners so they may become familiar with skiing fundamentals and enhance their confidence, particularly among nonskiers and low-frequency skiers.

Controversy has long swirled over the claim that Donald Trump's base has deeply rooted authoritarian tendencies, but Trump himself seems to have few doubts. Asked whether his stated wish to be dictator “on day one” of second term in office would repel voters, Trump said “I think a lot of people like it.” It is one of his invariable talking points that 74 million voters supported him in 2020, and he remains the unrivaled leader of the Republican Party, even as his rhetoric escalates to levels that cautious observers now routinely call fascistic.

Is Trump right that many people “like” his talk of dictatorship? If so, what does that mean empirically? Part of the answer to these questions was apparent early, in the results of the 2016 American National Election Study (ANES), which included survey questions that we had proposed which we drew from the aptly-named “Right-Wing Authoritarianism” scale. Posed to voters in 2012–2013 and again in 2016, those questions elicited striking responses.

In this chapter, we revisit those responses. We begin by exploring Trump's escalating anti-democratic rhetoric in the light of themes drawn from Max Weber and Theodor W. Adorno. We follow this with the text of the 2017 conference paper in which we first reported that 75% of Trump's voters supported him enthusiastically, mainly because they shared his prejudices, not because they were hurting economically. They hoped to “get rid” of troublemakers and “crush evil.” That wish, as we show in our conclusion, remains central to Trump's appeal.

This paper aims (1) to create a sense of resonance with Maida Herman Solomon and her ideas, (2) to inspire a reconsideration of current management history (the unquestioned block box of dominant figures, dominant foci and dominant practices), (3) to bring Solomon’s contributions to clinical social work into present discourse in management and organizational studies and (4) to foster recognition for Solomon in her own field of social work, as forerunner in a developing profession. Guiding this study is the question: “What are Solomon’s key contributions and why is she overlooked?”

This paper features a novel methodology, ficto-feminism. The feminism in ficto-feminism is presented as ontology, epistemology, method and mode of writing. Ficto-feminism combines polemical (or prowoman writing) with aspects of collective biography, autoethnography and fictocriticism. As such, the paper contributes to the emerging feminist tradition of writing differently. The approach is an embodied and reflexive approach that engages with history to investigate the absence of women.

Maida Solomon was an educator, researcher, practitioner and advocate. Her contributions to the development and practice of clinical social work spanned over 60 years, and yet, she is little more than a footnote in the history of the field. Her contributions include authoring and implementing graduate programming, which continues to be the taken for granted training; penning some of the most seminal works and advancing theory; introducing academic and scientific approaches, which saw the field professionalize and adopt new standards; and helping to change the way that society thought about mental health and sexual health. A confluence of factors contributes to her marginalization and neglect: gender, ethnicity, the feminized field of social work and the stigmatized focus for her practice.

The paper combines assertive autobiographical and literary strategies to foreground an overlooked female leader in the field of clinical social work, namely, Maida Solomon. Drawing on biographical material, literature, media and archival material, this paper features a fictional but truthful conversation between the present-day author/writer/historian and the posthumous, historical protagonist (Maida Solomon). In so doing, the engagement with history is both one that deconstructs while reconstructing a historical account with both aesthetic and political implications.

This study explores the current status of risk management (RM) in Sri Lanka and the obstacles in implementing RM in Sri Lankan small construction projects.

The current research study adopted a quantitative research method. Using a purposeful sampling strategy, 100 construction companies engaged in small construction projects in Sri Lanka were selected and a questionnaire was distributed among top managerial employees of these companies. Employees belonging to 47 companies responded to the survey which provided information relating to 812 construction projects. The collected data were analyzed using the RM implementation index (RMII) and other quantitative measures such as mean, median and percentages.

The research findings indicated that RM incorporation was at a lower degree in small construction projects in Sri Lanka. The findings further indicated that RM incorporation was relatively high in the public construction projects compared to the private construction projects. The main obstacles identified through the survey for RM implementation were: “lack of funding”, “lack of time”, “low profit margin”, “not economical” and “lack of knowledge”.

The study was limited to exploring RM implementation in small construction projects in Sri Lanka. The study was limited to the building construction companies under the 150-million-rupee (approx. below 450,000 USD) financial limit registered with the construction industry development authority in Sri Lanka.

RM in small construction projects in developing countries is a relatively less explored domain. Sri Lankan construction industry is another relatively less explored domain in terms of new management technique implementation such as RM and value management. The quantitative approach used for the study revealed that RM implementation is at a lower degree in the small construction projects. Moreover, several obstacles pertaining to RM implementation were recognized through this study. These findings will be useful for the construction stakeholders to overcome the recognized barriers and effectively use RM in their respective construction projects.

Purpose: To examine the effects of Industry 5.0 on distance education.

Need for the study: As educational institutions worldwide strive to adapt to rapid technological advancements and shifting educational demands, this research provides actionable insights on integrating these technologies to not only augment learning outcomes but also to ensure inclusivity and accessibility in education. Exploring the convergence of Industry 5.0 and distance learning is imperative for shaping future educational practices and policies.

Methodology: Systematic analysis: 18 articles obtained from ScienceDirect, Scopus, Web of Science (WoS), ERIC, and Google Scholar databases.

Findings: The findings highlight the need for in-depth research into the relationship between Industry 5.0 and distance education, revealing the importance of technological integrations and educational methodologies in these fields. It has been determined that certain countries, such as Indonesia, are pioneers in this field, but a global spread and participation has not yet been realised. Frequently used keywords and methodological trends in the studies indicate that the research field needs to expand and diversify. The codes and categories obtained from the studies were categorised under the following themes: (1) Transformation in Education, (2) Technological Innovations and Applications, (3) Pandemic and Digital Transformation, and (4) Next-Generation Communication Networks.

Practical implications: Implications of this study are profound, offering educators, policymakers, and technology developers a blueprint for integrating Industry 5.0 technologies into distance learning frameworks. Demonstrating how artificial intelligence (AI), robotics, and human–machine interfaces can be leveraged to tailor educational experiences, this research highlights pathways to enhance learner engagement and achievement across educational contexts.

Consciously or unconsciously, every management researcher adopts a certain philosophical perspective. In this chapter, I discuss the connection between philosophy and management research and show how philosophical perspectives affect the perception of empirical phenomena, choice of research methods, and interpretation of research results. The discussion indicates that the connection is far more crucial than what many management researchers may have thought. I then share my experience of studying philosophy and provide suggestions to those who are interested in enhancing their knowledge of the subject.