This paper aims to find a suitable structure for a practitioner's handbook that addresses the structural elements of the business continuity (BC) practice.
Abstract
Purpose
This paper aims to find a suitable structure for a practitioner's handbook that addresses the structural elements of the business continuity (BC) practice.
Design/methodology/approach
The case study using the mixed method, quantitative with a questionnaire and conceptual research approach was what has been chosen. The four steps to the research process are outlined: one, choosing the topic, two, collecting relevant literature, three, identifying specific variables and four, generating a structure. The design brought on by years of experience, should be put into an organised system and handbook that can be reused, without having to reinvent the wheel.
Findings
A BC handbook should be as relevant to the executives and management as to their employees. By adopting a BC practice in a government department, state-owned entity, agency or municipality. Assurance will be ascertained for reliable, improved service delivery and reputation with much less interruption. Therefore a handbook with a “cradle to the grave” BC approach should outline, with examples of standards, awareness, policy, BC programme plan, BC structures, business impact and risk analysis, strategy, budgets, scorecards, monitoring and evaluation, recovery and BC plans, together with the audit and an International Standards Organization (ISO) 22301 certification process.
Research limitations/implications
The research was limited to literature, questionnaires and identified variables pertaining to BC management (BCM) in the South African Government.
Practical implications
The implications of the case study is that out of the variables identified and the relevant literature and standards, a structure for a relevant post-COVID-19 government practitioner's handbook could be made available.
Social implications
The use of a BCM handbook for government would assist in the continuation of services through manmade and natural disasters. The service to the citizen, including but not limited to water, electricity, sanitation, medical and health services, and the food supply chain are just a few areas that can be positively impacted upon by good BCM. By implication the reliance of government structure are treated most in time of disasters as experienced through the two year period of the COVID-19 pandemic.
Originality/value
The government departments in South Africa do not have or have not implemented BCM due to the lack of clear guidelines. The COVID-19 pandemic however had accelerated the requirement for a top down BCM approach. To ensure that the scope of BCM is not limited, the possibility of having a set handbook for the government practitioner will ensure that service quality remains intact. Such a handbook related to government BCM practice is long outstanding.
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Maria Cadiz Dyball, Wai Fong Chua and Chris Poullaos
The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities.
Abstract
Purpose
The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities.
Design/methodology/approach
The approach was a historical analysis of the colonial political and economic policies of the USA in the Philippines from 1898 to 1924. The role of accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was created by a wholly‐Filipino Legislature when Americans were actively promoting “home rule” by the Filipinos as a prelude to independence. Using Weber's theoretical distinction between modern and traditional societies, primary documents on the bank and secondary references of the policies of the USA during the period of study were examined.
Findings
It was found that the Americans used controls over government moneys to express their modernity, efficiency and goodness, while the Filipinos resisted them to perpetuate traditional social arrangements in the context of a “modern” Philippine state. The controls “failed” under the stress of such tensions. The Americans concluded that the Filipinos were unable to manage government moneys “properly”, thus denying them their independence.
Research limitations/implications
Weber's theorization of traditional and modern societies should be applied to understand interactions between coloniser and colonised in cases other than the Philippines.
Originality/value
This paper will be valuable to academics and policy makers because it shows that accounting need not be an active agent by colonisers/administrators to appropriate spoils from its colony.
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Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
This chapter addresses one of the most common and long-standing problems among college students, namely depression, as well as a potential consequence of depression, suicide. A…
Abstract
This chapter addresses one of the most common and long-standing problems among college students, namely depression, as well as a potential consequence of depression, suicide. A formal definition of depression is presented, and symptoms of depression are discussed. Notably, clinical depression is differentiated from “feeling down” or having “the blues.” Common measures of depression for college students are described, and the current prevalence of depression among college students is explored, along with data pertaining to trends and trajectories. Particular attention is devoted to differences in rates and severity of depression among students of various ethnicities, gender identities, disabilities and sexual orientations. Next, the chapter covers various theories about and studies on the causes and consequences of depression, as well as preventive and remedial efforts that students can engage in to minimize the adverse effects of depression. The chapter concludes with a focus on college student suicide, including its prevalence, predictors of suicidal thoughts and behaviors and prevention and treatment of college student suicide.
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THE following list of contracts placed 1 y the Air Ministry during July has been extracted from the August issue of The Ministry of Labour Gazette:—
The following are portions of a paper, bearing the title as above, which was read before the Royal Society of Arts on April 18th, 1945, by Sir Edward V. Appleton, LL.D., F.R.S.…
Abstract
The following are portions of a paper, bearing the title as above, which was read before the Royal Society of Arts on April 18th, 1945, by Sir Edward V. Appleton, LL.D., F.R.S., the Secretary of the Department; Sir Henry Dale, P.R.S., presiding.
The new Fair Trading measure aims at the establishment of a strong, bioadly‐based central direction of consumer protection; a new Director‐General of Fair Trading with wide…
Abstract
The new Fair Trading measure aims at the establishment of a strong, bioadly‐based central direction of consumer protection; a new Director‐General of Fair Trading with wide responsibilities “for protecting consumers” with authority to “make proposals for the exercise of order‐making powers in relation to trading practices which adversely affect consumer interests”, and “to act against those who persistently follow a course of conduct unfair to consumers”. This supremo is to work closely with the Monopolies and Mergers Commission and the Restrictive Practices Board, and no less than five junior Ministers are to be given special responsibilities for protecting consumer interests, handling these aspects of the new system in their own departments.
The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…
Abstract
The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides: