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Case study
Publication date: 20 November 2024

Sean Andre and Phyllis Belak

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…

Abstract

Research methodology

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.

Case overview/synopsis

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.

Complexity academic level

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.

Article
Publication date: 18 June 2024

Tillmann Boehme, Brogan Rylands, Joshua Poh Fan, Sharon Williams and Eric Deakins

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Health Organization and Management, vol. 38 no. 4
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 21 May 2024

Yiqi Yang, Eric Macintosh and Xiaoyan Xing

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 4
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 26 September 2024

Kristin S. Williams

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…

Abstract

Purpose

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?”

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Book part
Publication date: 28 October 2024

Jean-Paul Louisot

Abstract

Details

Enterprise Risk Management in Today's World: A Current and Futuristic View of the Complexity, Resilience, Responsibility and Tools in ERM, Part B
Type: Book
ISBN: 978-1-83608-392-4

Article
Publication date: 21 October 2024

Carolyn Caffrey, Katie Perry, Tessa Withorn, Hannah Lee, Thomas Philo, Maggie Clarke, Jillian Eslami, Elizabeth Galoozis, Katie Paris Kohn, Dana Ospina, Kimberly Chesebro, Hallie Clawson and Laura Dowell

This paper aims to present recently published resources on library instruction and information literacy (IL). It provides an introductory overview and a selected annotated…

Abstract

Purpose

This paper aims to present recently published resources on library instruction and information literacy (IL). It provides an introductory overview and a selected annotated bibliography of publications organized thematically and detailing study populations, results and research contexts. The selected bibliography is useful to efficiently keep up with trends in library instruction for academic library practitioners, library science students and researchers wishing to learn about IL in other contexts.

Design/methodology/approach

This paper annotates 374 English-language periodical articles, dissertations, theses and reports on library instruction and IL published in 2023. The sources were selected from the EBSCO platform for Library, Information Science and Technology Abstracts (LISTA), Education Resources Information Center (ERIC), Elsevier SCOPUS and ProQuest Dissertations and Theses. Sources selected were published in 2023 and included the terms “information literacy,” “library instruction” or “information fluency” in the title, subject terms or author-supplied keywords. The sources were organized in Zotero. Annotations were made summarizing the source, focusing on the findings or implications. Each source was then thematically categorized and organized for academic librarians to be able to skim and use the annotated bibliography adeptly.

Findings

The paper provides a brief description of 374 sources from 159 unique publications and highlights publications that contain unique or significant scholarly contributions. Further analysis of the sources and authorship are provided such as country affiliation and institutional Carnegie classification.

Originality/value

The information is primarily of use to academic librarians, researchers and anyone interested as a convenient and comprehensive reference to literature on library instruction and IL published within 2023.

Details

Reference Services Review, vol. 52 no. 3
Type: Research Article
ISSN: 0090-7324

Keywords

Book part
Publication date: 30 October 2024

Mehmet Bicakci

In this chapter, I will outline the labels of giftedness and underachievement and present the theoretical debates surrounding these labels. A historicist examination of these…

Abstract

In this chapter, I will outline the labels of giftedness and underachievement and present the theoretical debates surrounding these labels. A historicist examination of these labels follows, highlighting how the gifted underachievement (GUA) label emerges through the negation of “giftedness.” Subsequently, I explore the concept of GUA and its negative connotations, stemming from the positive valuation inherent in the term “giftedness” and its implications for what is considered “normal.” This chapter also reviews perspectives on shifting the focus away from the individual within the current paradigm of labeling giftedness and explores insights from systemic thinking and symbolic interactionism (SI). The conclusion underscores the necessity of a symbolic interactionist perspective to address the gaps in research on the labeling of giftedness and underachievement. Finally, I propose a generic definition that can be used in GUA research in the light of SI.

Details

Essential Issues in Symbolic Interaction
Type: Book
ISBN: 978-1-83608-376-4

Keywords

Article
Publication date: 24 October 2024

Phuong Minh Luong, Ly Thi Tran, Huyen Thanh Nguyen, Yen Thi Hai Tran, Giang Hoang Dang and Toan Van Vu

This article reviews the intercultural adaptability (IA) development models for students in South Korea and China in response to the growing internationalisation of higher…

Abstract

Purpose

This article reviews the intercultural adaptability (IA) development models for students in South Korea and China in response to the growing internationalisation of higher education. The article provides significant implications for Confucian heritage culture (CHC) countries and others that wish to enhance in higher education.

Design/methodology/approach

This scoping review systematically investigates the literature on different IA development strategies for students in higher education across these two Asian countries.

Findings

South Korea has promoted the self-growth model reflected in internationalised programmes such as English as a Medium of Instruction (EMI), an international learning environment with an increasing number of international students and student exchange programmes. Through these initiatives, domestic students’ identity and intercultural learning dynamics are enriched in an intercultural learning environment. Meanwhile, China has adopted the “Outward-oriented” higher education internationalisation model to attract international students to study in Chinese universities and entice Chinese returnees through its International Talent Training Programmes. In this strategy, international students are exposed to Chinese language and cultural knowledge development programmes, and Chinese students are motivated to learn the English language and cultures through interactions with their international peers.

Originality/value

Student IA development models in CHC countries remain underexplored. This article responds to the need of higher education institutions in Asian countries that wish to access and learn from effective IA models from other CHC countries. The study makes a valuable contribution by putting forward significant recommendations for developing students’ IA in CHC countries.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Open Access
Book part
Publication date: 9 July 2024

Teresa Crew

Abstract

Details

The Intersections of a Working-Class Academic Identity: A Class Apart
Type: Book
ISBN: 978-1-83753-118-9

Keywords

Article
Publication date: 30 July 2024

Violeta Alarcão, Pedro Candeias, Miodraga Stefanovska-Petkovska, Sónia Pintassilgo and Fernando Luís Machado

A growing body of evidence suggests that experiences of discrimination may affect physical and mental health through multiple pathways. This paper aims to characterize the extent…

Abstract

Purpose

A growing body of evidence suggests that experiences of discrimination may affect physical and mental health through multiple pathways. This paper aims to characterize the extent of everyday perceived discrimination among Brazilian and Cape Verdean immigrant adults in Portugal, to identify its forms and analyze its association with mental health.

Design/methodology/approach

This study draws on data from the EQUALS4COVID19 (Equity in health in times of pandemic) project that implemented a cross-sectional survey combining online and face-to-face questionnaires for data collection between February and November 2022.

Findings

Women were less likely than men to report no discrimination experiences and more likely to report combined bases of discrimination. While Brazilian women were more likely than Cape Verdean counterparts to report gender and nationality-based discrimination, Cape Verdean women and men were more likely to report experiencing race-based discrimination. Gender (being identified as a woman) and length of stay in Portugal were the main predictors of depression, while resilience and perceived social support were protective factors. Participants with higher levels of resilience showed a significantly diminished association between perceived discrimination and depressive symptoms.

Practical implications

This study highlights the need for further research on the interlocking influences of gender, race, nationality and other structures of power, on health and illness to increase our understanding of what would help meet the specific needs of migrants’ mental health and improve equitable health care.

Originality/value

The findings on the multiple and intersectional discrimination perceived by the Brazilian and Cape Verdean populations in Portugal illustrated the ways mental health can be affected by social structures, such as gender and ethnic hierarchies, and can be used to inform the relevance to design and implement programs on combating individual and institutional discrimination and improving the rights of all people.

Details

International Journal of Migration, Health and Social Care, vol. 20 no. 3
Type: Research Article
ISSN: 1747-9894

Keywords

1 – 10 of 103