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Article
Publication date: 15 June 2012

Bill Egginton

The purpose of this paper is to identify the barriers experienced as “apprentice practitioners” transitioned from a course of project management (PM) education into a…

1344

Abstract

Purpose

The purpose of this paper is to identify the barriers experienced as “apprentice practitioners” transitioned from a course of project management (PM) education into a project‐centric work place, in order to improve understanding of the limitations of classroom‐based education at the level of the individual.

Design/methodology/approach

The paper describes a longitudinal study over two years, during which data were collected from a series of on‐line surveys and one‐to‐one interviews with a data set that comprised 78 military students.

Findings

The research results confirmed some of the benefits associated with classroom‐based PM education (learning the language, tools & techniques) and identified key barriers to the application of learning in the workplace.

Research limitations/implications

The study's validity, particularly in respect of generalisability, should not be overstated. Organisational maturity plays a part in shaping the approach to individual learning and these aspects were not assessed.

Practical implications

The paper argues that a more strategic approach to PM people development is required, involving a move away from traditional classroom‐based interventions at the level of the individual to a paradigm where the same individuals are able to immerse themselves in active team‐based learning as part of their day‐job.

Originality/value

The findings of this study resonate with those of earlier work and set the PM situation into the context of other disciplines.

Details

International Journal of Managing Projects in Business, vol. 5 no. 3
Type: Research Article
ISSN: 1753-8378

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Article
Publication date: 15 June 2012

Derek H.T. Walker

125

Abstract

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International Journal of Managing Projects in Business, vol. 5 no. 3
Type: Research Article
ISSN: 1753-8378

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Article
Publication date: 1 June 1944

If it is a fraud to dye an unripe orange to make it look ripe, why should it be permissible to dye winter butter to make it look like summer butter?”, he says. Or one might add…

33

Abstract

If it is a fraud to dye an unripe orange to make it look ripe, why should it be permissible to dye winter butter to make it look like summer butter?”, he says. Or one might add, to dye a biscuit brown to imply the presence of chocolate or to colour a cake yellow to simulate the addition of eggs? Our third heading is, What? What colouring matters should be allowed, and upon what conditions? Great Britain is the only leading country which has not a legal schedule of permitted colours. In this country any colouring agent may be added to food, except compounds of antimony, arsenic, cadmium, chromium, copper, mercury, lead and zinc. Gamboge, picric acid, victoria yellow, manchester yellow, aurantia and aurine are also prohibited. The addition, however, of any other colouring agent which is injurious to health would be an offence under the Food and Drugs Act. Other countries, including the United States of America, France, Canada, Australia, New Zealand, Italy, Spain, Sweden and Denmark have drawn up lists of permissible colours. And so the question arises—is it preferable to draw up a list of permissible colours or one of prohibited colours? It is obvious that if only certain colours are prohibited the remainder may be legally employed so long as they are not injurious to health. Thus a colouring agent may be used for a considerable time before it is proved to be injurious, whereas, if only‐certain colouring agents which have been previously proved to be non‐injurious were permitted, this risk of possible danger to health would be avoided. There is no doubt that in many cases proof of injury to the health of the human being is difficult to obtain. Much of the work that has been carried out to establish whether a particular dye is harmless or not has involved the use of dogs as test subjects. This does not appear to be a very satisfactory method of testing, for obviously dogs may react very differently from human beings towards chemicals. A dog's digestive powers are stronger than those of humans. No one would think of suggesting that bones are suitable food for humans just because dogs love them! Matta found that the capacity to depress the human digestion is possessed not only by poisonous dyes but also by dyes which he had proved to be non‐poisonous to animals. In bacteriology the addition of very small amounts of certain dyes to the culture medium will retard the growth of particular organisms and therefore it would seem possible that some dyes might adversely affect the action of enzymes in the body. So it would seem of importance that, if possible, all colouring matters, before being permitted to be used in food, should be proved by a competent authority to be harmless to human beings. If the effects of colouring matters upon the human digestive processes cannot be easily carried out in the body then it might be possible to perform such tests in vitro, using artificial gastric juice. It may be argued that the proportion of colouring matter added to food, ranging from about 1 part in 2,000 to about 1 part in 300,000, is so small that any particular colouring agent would need to be a deadly poison before any appreciable injurious effect upon health would occur. This argument does not, however, take into account the possible injurious effects which may be caused by the frequent ingestion of colouring matters which may have but mild toxic properties. It is known, for instance, that many synthetic colours have marked antiseptic properties even in highly diluted solutions, and therefore they may adversely affect the digestive processes. In any case, surely it would be wiser to eliminate all risks by requiring that official physiological tests should be carried out upon colouring matters before they are permitted to be used in food. One has to safeguard not only the healthy person but also the very young, the old and those who are of a delicate constitution. A harmless colour has been defined in Canada as one “which will not retard digestion nor have special physiological effects when consumed in quantities corresponding to 2 grains per day per adult.” The Departmental Committee in its report on “The use of preservatives and colouring matters in food,” published in 1924, stated that “It appears to us that definite evidence from direct experiments should be obtained as to the harmlessness of a dye before its use should be permitted in food. We have therefore come to the conclusion that a list of permitted colours should be prepared and that no colours other than those in such a list should be allowed to be used in the preparation of food. The list should, in our opinion, be prepared by the Minister of Health and issued by him, provision being made for the consideration of claims advanced by traders for the recognition and approval of additional colours on satisfactory evidence of harmlessness. We do not think that action such as this should seriously embarrass manufacturing interests, or is a course on which it is unreasonable, in view of the importance of the subject, to insist.” Yet, in spite of these recommendations of the Committee, no list of permitted colours was passed into law, and one wonders why. One argument against the drawing up of a list of prohibited colours is that even if a non‐prohibited colour is proved to the satisfaction of a given Court to be injurious to health that decision is not binding on other Courts and so there may be a lack of uniformity. A certain colour may be permitted in one town and prohibited in the next, which fact might add to the difficulties of the large scale manufacturer whose products are sold over a wide area. The leading manufacturers of dyes for use in food no doubt exercise great care in their preparation and such products are normally free from objectionable impurities, but it is possible that other dyestuff manufacturers are not so particular concerning the purity of their products. For instance, about 1938 a firm was fined for selling “Damson Blue” containing 540 parts of lead per million. Therefore it would seem necessary that some official control over the dyes that are sold for use in food should be introduced. The manufacture of some dyes involves complicated processes, and it is stated that in the production of one particular colour over 100 different chemicals are used and thirty different reactions, occupying several weeks, must be carried out before the finished colour is produced.

Details

British Food Journal, vol. 46 no. 6
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 11 October 2021

Lois S. Mahoney, Daniel R. Brickner and William LaGore

This research is one of the first studies to examine the effects of CSR disclosures on a firm’s decision to purchase back their own shares of stocks. Additionally, the authors…

Abstract

This research is one of the first studies to examine the effects of CSR disclosures on a firm’s decision to purchase back their own shares of stocks. Additionally, the authors examine whether the effect of CSR disclosures is stronger than the effect of CSR performance on the decision to repurchase shares. Examining firms in the United States, the authors find that total CSR disclosures and the CSR disclosures related to the dimensions of social, environmental, and governance are significantly and positively related to the number of shares that a firm buys back. Additionally, the authors find that the effects of CSR disclosures are stronger for total and the CSR dimensions of social and governance than for CSR performance. For the environmental dimension of CSR, both disclosure and performance scores are significant. This research expands our understanding of the impact of CSR disclosure by showing the importance it plays in the decision to buy back stock and implies that firms that repurchase their stock are more socially responsive than firms that do not. Finally, it contributes to the growing literature on how CSR disclosure has a different impact than CSR performance on firm decisions and outcomes.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

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Publication date: 30 May 2024

Lois S. Mahoney, Daniel R. Brickner, William LaGore and Philip A. Lewis

The COVID-19 pandemic resulted in economic and financial hardships on firms, forcing them to make tough decisions regarding their social and ethical behavior. The purpose of this…

Abstract

The COVID-19 pandemic resulted in economic and financial hardships on firms, forcing them to make tough decisions regarding their social and ethical behavior. The purpose of this study is to examine whether the COVID-19 pandemic affected the corporate social responsibility (CSR) performance and disclosures of the US S&P 500 firms. In particular, this study examined the relationship between both CSR performance and COVID-19 and the relationship between CSR disclosures and COVID-19 along with the dimensions of environmental, social, and governance. Using t-tests and panel data analysis for the years 2018 through 2021, we found that CSR performance and CSR disclosure increased after the start of the pandemic for total CSR and for the dimensions of environmental, social, and governance. We also found that CSR performance was impacted by a larger change than CSR disclosures for all dimensions of CSR. This study is one of the first to examine the impact of COVID-19 on CSR and helps stakeholders understand the role that it played on firm decisions. The results further illustrate the importance that firms’ managements place on CSR performance and disclosures, even during a time of significant challenge and uncertainty.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

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Article
Publication date: 15 August 2022

Ali Uyar, Muath Abdelqader and Cemil Kuzey

Drawing on financial slack resources theory, stakeholder theory and signaling theory, the purpose of this study is to explore the two-way causality between liquidity and corporate…

1096

Abstract

Purpose

Drawing on financial slack resources theory, stakeholder theory and signaling theory, the purpose of this study is to explore the two-way causality between liquidity and corporate social responsibility (CSR) by using the cash conversion cycle (CCC) as liquidity proxy and composite and individual CSR metrics.

Design/methodology/approach

The data were retrieved from the Thomson Reuters Eikon database covering the period between 2013 and 2019 and 20,016 firm-year observations affiliated with ten business sectors and 60 countries. The fixed-effects panel regression analysis is executed in the empirical part.

Findings

The results indicate that firms with greater liquidity proxied by shorter CCC engage with greater CSR initiatives. They also reveal that firms with greater liquidity proxied by CCC do not regard all the dimensions of environmental and social performance equivalently; they do discriminate them. In the environmental pillar, firms funnel their cash derived from shorter CCC toward eco-innovation and resource use, respectively, but not to emissions reduction. In the social pillar, higher liquidity fosters community and human rights dimensions, respectively, but not workforce and product quality. These outcomes are largely robust to alternative CSR measurement, alternative sampling and endogeneity concerns. The reverse causality confirmed that CSR promotes higher liquidity (shorter CCC). Thus, the bidirectional relationship between CSR and liquidity is confirmed.

Research limitations/implications

Although the authors wanted to consider a longer study period, they were obliged to choose 2013 as the starting period because particularly CCC data together with environmental, social and governance (ESG) data were not available in the earlier years.

Practical implications

Among environmental indicators, fueling eco-innovation most with greater liquidity shows that firms make a strategic choice for their long-term growth and legitimacy. Besides, greater liquidity induces greater community development and more respect for human rights rather than investing in workforce and product quality. Although this might be an outcome of the realization of a deliberate strategy and good for the society, not investing in the workforce and product quality may impair the long-term survival and competitive position of the firm in the long-run in the marketplace. The implication of reverse causality is that customers purchase products and services of firms that do good for the ecology and the community and they pay faster to those companies.

Social implications

This study highlights that liquidity management and CSR are closely interrelated confirming a chicken and egg story. Firms with better liquidity management are more likely to care environment and community. Besides, doing good for society pays back in the form of enhanced firm liquidity triggering customer sympathy.

Originality/value

This research provides new insight by examining the two-way causality of the relationship between CSR performance and liquidity, which helps highlight the impact of CSR performance on the company’s ability to manage its cash and the benefits of having high liquidity on enhancing the company’s concern about the society and environment.

Details

Society and Business Review, vol. 18 no. 1
Type: Research Article
ISSN: 1746-5680

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Article
Publication date: 1 November 1976

Eldest of the five sons of Professor Claude Dornier, founder of the Dornier Company, Herr Claudius Dornier (62) is a Vice‐President of the BDLI and served as President in 1966. He…

23

Abstract

Eldest of the five sons of Professor Claude Dornier, founder of the Dornier Company, Herr Claudius Dornier (62) is a Vice‐President of the BDLI and served as President in 1966. He became Chairman of Dornier in 1962.

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Aircraft Engineering and Aerospace Technology, vol. 48 no. 11
Type: Research Article
ISSN: 0002-2667

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Book part
Publication date: 10 December 2018

Gaétan Breton

Abstract

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A Postmodern Accounting Theory
Type: Book
ISBN: 978-1-78769-794-2

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Article
Publication date: 1 March 1905

The first series of colours experimented upon was the high‐grade Kohnstamm colours, which have been physiologically tested and prepared especially for use in colouring food…

19

Abstract

The first series of colours experimented upon was the high‐grade Kohnstamm colours, which have been physiologically tested and prepared especially for use in colouring food products. The results recorded below are not the results of a single determination, but the experiments were repeated until we were satisfied, working with the chemicals we used, and by the methods employed, that the results were uniform and reliable. The results with the Kohnstamm dyes are as follows : —

Details

British Food Journal, vol. 7 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 March 1917

The Daily Dispatch publishes a letter from “ One of the Guard” at a war camp, who writes as follows:—

45

Abstract

The Daily Dispatch publishes a letter from “ One of the Guard” at a war camp, who writes as follows:—

Details

British Food Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0007-070X

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