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Article
Publication date: 1 February 1981

Peter F. Pope and David A. Peel

It is commonly believed that trade unions act irrationally in collective bargaining either by “picking numbers out of the air” or by forming biased forecasts of information. Such…

75

Abstract

It is commonly believed that trade unions act irrationally in collective bargaining either by “picking numbers out of the air” or by forming biased forecasts of information. Such views either imply that information disclosure to unions is useless or that discretionary disclosure could confer an advantage on management. This article presents an alternative model of unions which relies on expectations being formed rationally and based on the optimal use of information.

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Managerial Finance, vol. 7 no. 2
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 14 September 2015

Sourab Dua, Z. F. Bhat and Sunil Kumar

The purpose of this study is to explore the possibility of utilization of lemon peel extract as a natural antioxidant source in muscle foods. The products incorporated with lemon…

299

Abstract

Purpose

The purpose of this study is to explore the possibility of utilization of lemon peel extract as a natural antioxidant source in muscle foods. The products incorporated with lemon peel extract were assessed for various oxidative stability and storage quality parameters.

Design/methodology/approach

The study was designed to evaluate the effect of lemon peel extract on the oxidative stability and storage quality of Tabak-Maz, a popular traditional meat product. The products were prepared and treated with different concentrations of lemon peel extract (0.5, 1, 1.5 per cent) and were aerobically packaged in low-density polyethylene pouches and assessed for lipid stability and storage quality parameters under refrigerated (4 ± 1°C) conditions.

Findings

Lemon peel extract showed a significant (p < 0.05) effect on the lipid stability of the products as the treated products exhibited significantly (p < 0.05) lower thiobarbituric acid-reactive substances (TBARS) (mg malonaldehyde/kg) and free fatty acid (FFA) (per cent oleic acid) values for the entire period of storage. A significant (p < 0.05) effect was also observed on the microbiological characteristics of the products, as lemon peel extract treated products showed significantly (p < 0.05) lower values for total plate count, psychrophillic count and yeast and mould count throughout the period of storage. Coliforms were not detected throughout the period of storage. Significantly (p < 0.05) higher scores were observed for various sensory parameters of the treated products.

Originality/value

Lemon peel extract successfully improved the oxidative stability and storage quality of Tabak-Maz during refrigerated (4 ± 10°C) storage and may be commercially exploited as a natural antioxidant source in muscle foods.

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Nutrition & Food Science, vol. 45 no. 5
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 3 August 2018

Juan L. Gandía and David Huguet

Despite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between…

1064

Abstract

Purpose

Despite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between voluntary audits and mandatory audits. The purpose of this paper is to address this gap.

Design/methodology/approach

First, a theoretical framework is developed to justify differences in audit pricing between voluntary and mandatory audits. Next, using a sample of Spanish private small and medium enterprises (SMEs) running from 2009 to 2014, the authors empirically test whether the fees charged for voluntary audits differ from those charged for mandatory ones. The authors also examine whether the premium observed among large auditors is persistent in the SME setting, and whether this premium differs depending on whether the audits are voluntary or mandatory.

Findings

Although a preliminary analysis does not report significant differences in pricing between voluntary and mandatory audits, additional analyses using samples restricted by company size show that voluntary audits are charged with a premium. The authors observe a premium related to large auditors, and find no significant differences in the audit pricing of Big 4 auditors depending on the mandatory/voluntary nature of the audit, but the premium associated with Middle-Tier auditors disappears in the voluntary setting.

Originality/value

This paper contributes to the previous literature by introducing the examination of differences in audit pricing between voluntary and mandatory audits. As far as the authors know, this is the first study to examine the differences in audit pricing between voluntary and mandatory audits. It also elaborates on studies on audit pricing in SMEs.

Objetivo

A pesar de la extensa investigación sobre los determinantes de los honorarios de auditoría tanto en el entorno de las empresas cotizadas como de las no cotizadas, existe poca investigación sobre las diferencias en los honorarios entre las auditorías voluntarias y las obligatorias. El presente estudio aborda esta carencia.

Diseño/metodología/enfoque

En primer lugar, se desarrolla un marco teórico que trata de justificar diferencias en el precio de la auditoría entre auditorías voluntarias y obligatorias. Después, usando una muestra de pymes españolas no cotizadas para el período 2009–2014, testamos empíricamente si los honorarios cargados en las auditorías voluntarias difieren de los cargados en las auditorías obligatorias. Examinamos también si la prima observada entre los grandes auditores en el entorno de las pymes es persistente, y si esta prima difiere en función de si la auditoría es voluntaria u obligatoria.

Resultados

Aunque el análisis preliminar no reporta diferencias significativas en el precio de la auditoría entre auditorías voluntarias y obligatorias, análisis adicionales usando muestras restringidas por el tamaño de las compañías muestran que las auditorías voluntarias soportan una prima con respecto a las obligatorias. Observamos también una prima relacionada con los auditores grandes y medianos, y no encontramos diferencias significativas en el precio de la auditoría para las Big 4 en función de la naturaleza obligatoria/voluntaria de la auditoría, mientras que la prima asociada con los auditores medianos desaparece en el entorno voluntario.

Originalidad/Valor

El estudio contribuye a la literatura previa al introducir el análisis de las diferencias en el precio de la auditoría entre auditorías voluntarias y obligatorias. Hasta donde sabemos, éste es el primer estudio que examina las diferencias de precio entre ambos entornos. El estudio también extiende la literatura previa sobre los honorarios de auditoría en las pymes.

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Academia Revista Latinoamericana de Administración, vol. 31 no. 2
Type: Research Article
ISSN: 1012-8255

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Article
Publication date: 1 May 1997

Anghel N. Rugina

The equation of unified knowledge says that S = f (A,P) which means that the practical solution to a given problem is a function of the existing, empirical, actual realities and…

3194

Abstract

The equation of unified knowledge says that S = f (A,P) which means that the practical solution to a given problem is a function of the existing, empirical, actual realities and the future, potential, best possible conditions of general stable equilibrium which both pure and practical reason, exhaustive in the Kantian sense, show as being within the realm of potential realities beyond any doubt. The first classical revolution in economic thinking, included in factor “P” of the equation, conceived the economic and financial problems in terms of a model of ideal conditions of stable equilibrium but neglected the full consideration of the existing, actual conditions. That is the main reason why, in the end, it failed. The second modern revolution, included in factor “A” of the equation, conceived the economic and financial problems in terms of the existing, actual conditions, usually in disequilibrium or unstable equilibrium (in case of stagnation) and neglected the sense of right direction expressed in factor “P” or the realization of general, stable equilibrium. That is the main reason why the modern revolution failed in the past and is failing in front of our eyes in the present. The equation of unified knowledge, perceived as a sui generis synthesis between classical and modern thinking has been applied rigorously and systematically in writing the enclosed American‐British economic, monetary, financial and social stabilization plans. In the final analysis, a new economic philosophy, based on a synthesis between classical and modern thinking, called here the new economics of unified knowledge, is applied to solve the malaise of the twentieth century which resulted from a confusion between thinking in terms of stable equilibrium on the one hand and disequilibrium or unstable equilibrium on the other.

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International Journal of Social Economics, vol. 24 no. 5
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 19 February 2020

Christina Laskaridis

After the end of the Napoleonic War, few issues of public policy dominated discussions in England as fervently as the issue of currency and the national debt. A time of civil…

Abstract

After the end of the Napoleonic War, few issues of public policy dominated discussions in England as fervently as the issue of currency and the national debt. A time of civil unrest and social radicalisation, the circulation of ideas and pamphlets was prolific. The difficulties of post-war reconstruction sparked a long debate on issues of monetary reform and repayment of the national debt. The growth of national debt increased the size of the financial market and had important consequences for a changing class dynamic in domestic political affairs. The distributional aspects of the conflict were present, as was the satirical mockery of mishandling of public affairs. In much of the subsequent scholarship the organisation of taxation and expenditure, and the financial system and the issue of currency have been analysed as separate. This chapter brings them together. In particular, it focuses on Ricardo’s monetary thought and his views on public finance and contextualises them in light of his contemporaries.

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Research in the History of Economic Thought and Methodology: Including a Symposium on Public Finance in the History of Economic Thought
Type: Book
ISBN: 978-1-83867-699-5

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Book part
Publication date: 16 March 2021

Keith Flett

The Grundys are the alternative world of Ambridge. Invariably down on their luck, often portrayed as lazy if not feckless and usually incompetent. This chapter speaks up for the…

Abstract

The Grundys are the alternative world of Ambridge. Invariably down on their luck, often portrayed as lazy if not feckless and usually incompetent. This chapter speaks up for the downtrodden of Borsetshire and in particular the Grundys. It looks at the development of the Grundy family in The Archers over almost 50 years now. It relates key elements in their lives, looking not just at the class struggle in the village but also the importance of gender in this. It draws on key players in the Grundy story from the 1970s including the late radio DJ John Peel who was for a time an enthusiast for The Archers and who played Eddie Grundy's records on his BBC Radio One show. It also looks at the views of key Archers figures such as Vanessa Whitburn and Keri Davies and how they have approached the Grundys. It uses the work of Marx and Engels to try to explain how it is that the Grundys moved from being small farmers to landless labourers. What the chapter doesn't do is to map out a strategy for the liberation of the Grundys from their oppression. It does however look forward to a world turned upside down when at 19.02 hours on a weekday evening on BBC Radio 4 we hear a programme called not The Archers, but The Grundys.

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Flapjacks and Feudalism
Type: Book
ISBN: 978-1-80071-389-5

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Article
Publication date: 1 May 1973

The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch of…

111

Abstract

The pattern of prosecutions forfood offences has changed very little in the past decade. Compositional offences have rarely exceeded 5 per cent and, since the 1967 batch of regulations for meat products, are mostly in respect of deficient meat content. Food hygiene offences have also remained steady, with no improvement to show for all the effort to change the monotony of repulsive detail. The two major causes of all legal proceedings, constituting about 90 per cent of all cases—the presence of foreign matter and sale of mouldy food—continue unchanged; and at about the same levels, viz. an average of 55 per cent of the total for foreign matter and 35 per cent for mouldy food. What is highly significant about this changed concept of food and drugs administration is that almost all prosecutions now arise from consumer complaint. The number for adulteration as revealed by official sampling and analysis and from direct inspectorial action is small in relation to the whole. A few mouldy food offences are included in prosecutions for infringements of the food hygiene regulations, but for most of the years for which statistics have been gathered by the BFJ and published annually, all prosecutions for the presence of foreign matter have come from consumer complaint. The extent to which food law administration is dependent upon this source is shown by the fact that 97 per cent of all prosecutions in 1971 for foreign bodies and mouldy food—579 and 340 respectively—resulted from complaints; and in 1972, 98 per cent of prosecutions resulted from the same source in respect of 597 for foreign matter and 341 for mouldy food. Dirty milk bottle cases in both years all arose from consumer complaint; 41 and 37 respectively.

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British Food Journal, vol. 75 no. 5
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 5 September 2016

David Jack and Robert Lobovsky

The purpose of this paper is to examine the initial outcomes of a mentoring program designed to increase the advancement prospects of racialized teachers to vice principal…

343

Abstract

Purpose

The purpose of this paper is to examine the initial outcomes of a mentoring program designed to increase the advancement prospects of racialized teachers to vice principal positions within a Canadian school district.

Design/methodology/approach

This program assessment documents evidence that challenges current school leadership paradigms rooted in western dominance and suggests new approaches to leadership informed by research on diversity, equity, and identity.

Findings

Survey data from 32 participants (13 mentors and 19 mentees) from Canada’s second largest school district were analyzed thematically and showed that racialized mentees generally rated their satisfaction with the program lower than did mentors (both racialized and non-racialized), particularly as it relates to feelings of inclusion and in the program’s potential to influence the recruitment and advancement of racialized employees in the district.

Research limitations/implications

The findings are limited to a single mentoring program for aspiring racialized leaders within a single, large school district but reinforce similar findings from research conducted in another large Canadian urban center, the USA and UK, and are of interest in other educational contexts where leaders from diverse backgrounds are underrepresented.

Originality/value

The paper reinforces findings from the small number of studies on targeted leadership mentoring for specific populations. While the findings support the practice of mentoring for leaders, the authors challenge the culture-free leadership paradigm that permeates Western education literature and question its role as an underlying barrier for aspiring racialized leaders in schools.

Details

International Journal of Mentoring and Coaching in Education, vol. 5 no. 3
Type: Research Article
ISSN: 2046-6854

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Book part
Publication date: 11 April 2024

Timothy F. Parsons

Abstract

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Police Responses to Islamist Violent Extremism and Terrorism
Type: Book
ISBN: 978-1-83797-845-8

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Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16774

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

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