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The purpose of this paper is to present a new method to account for investments in human capital, which the authors have named investment capitalization. This method uses investments in training and hiring of employees as a surrogate for their intellectual capital, capitalizing and amortizing the investment over its useful life. Investment capitalization is compared to the more conventional Generally Accepted Accounting Principles (GAAP) and the newer intellectual capital accounting methods.

Scenarios comparing the effects of downsizing or organizational performance are used to demonstrate the effects of decisions based on intellectual capitalization and GAAP.

Results of the scenario analysis show that the investement capitalization method causes less destruction of intellectual capital during downsizing decisions than does GAAP.

This paper presents a new method of accounting for intellectual capital and demonstates the benefits of this method when making downsizing decsions.

The purpose of this paper is to apply social exchange theory to predict the effects of procedural and interpersonal justice on turnover intentions. Specifically, it is predicted that organizational commitment mediates the effects of procedural justice on turnover intentions and that supervisory commitment mediates the effect of interpersonal justice on turnover intentions.

Surveys were administered to 212 call center employees to measure the effects of procedural justice, interpersonal justice, organizational commitment, supervisory commitment and turnover intentions. Mediation effects were tested using Baron and Kenny's methodology.

Support was found for a partial mediation effect of organizational commitment on the effect of procedural justice on turnover intentions; and for a full mediation effect of supervisory commitment on the effect of interpersonal justice on turnover intentions.

Reduction of turnover is a major problem for the call center industry, as considerable resources are spent training new employees. This research suggests that turnover intentions can be reduced by addressing problems with organizational procedures and with the treatment of employees by supervisors.

The findings of this study replicate the mediation effects of organizational commitment on the effect of procedural justice on turnover intentions in call centers. In addition, this is the first study of its kind to show the mediation effects of supervisory commitment on the effect of interpersonal justice on turnover intentions.

This paper aims to highlight the relationship between money laundering and the patterns of behaviour evident throughout the larger structural environment of the Swiss banking sector. In particular, the paper used HSBC as a prototype case of structural ritualisation to show that the normalisation of corrupt, unethical behaviour in the banking environment has shaped and influenced the behaviour and actions of the embedded group actors.

The paper used a content analysis methodological approach of media sources to collect data. The content analysis was categorised into six core ritualised symbolic practices (RSP) categories – corruption, reputation, blame, ignorance, regret and criticism.

The findings reveal that the highly ranked RSPs involving corruption, reputation, blame, regret, ignorance and criticism influence the embedded group’s patterns of behaviour, and they formed part of the cognitive script that dictated their behaviour and actions in the Swiss banking sector.

The paper added to the calls by Swiss policymakers for amendments to Swiss bank secrecy laws to reflect the changing landscape of international banking and finance.

This is the first paper of its kind to study ritualised illegal practices related to money laundering in the Swiss banking sector.

This study has two objectives. First, to predict the outcomes of a public sector downsizing; second to measure effects of downsizing at organizational and inter‐organizational levels. Primary data to assess the organizational level effects was collected through interviews with senior executives at two of Metro‐Toronto's hospitals. Secondary data, to assess the inter‐organizational effects, was collected from government documents and media reports. Due to the exploratory nature of the study's objectives a case study method was employed. Most institutional downsizing practices aligned with successful outcomes. Procedures involved at the inter‐organizational level aligned with unsuccessful outcomes and negated organizational initiatives. This resulted in an overall alignment with unsuccessful procedures. The implication, based on private sector downsizings, is that the post‐downsized hospital system was more costly and less effective.

The self‐interest and relational models of organizational justice were tested to explain the relationship between benefit plan type and organizational justice. Benefit plan types considered were flexible and traditional plans. In support of the self‐interest model employees in flexible benefit plans had significantly higher perceptions of procedural justice than employees in traditional benefit plans. There were no significant differences in perceptions of distributive justice between the plan types.

This paper aims to look back from the point of view of a non‐executive director on the changes in the auditing profession in the last 15 years and to give reflections on the issues which presented the profession and the public today.

Reviews the last 15 years vis‐à‐vis changes in the auditing profession and considers matters with which auditors and public are faced today.

This paper highlights that the concept of having fundamental principles and codes is much more likely to gain support and be practical than having rules laid down in statute. People should “explain” more often than “comply” because it is in their business interest and in the interest of the public. Reward comes from taking risk and it is very important that we do not make UK plc less competitive than the world markets by becoming too risk averse.

The paper questions whether it is time to review the efficacy of the statutory audit. The pendulum has now swung and it is time to address whether it should swing any further or whether in fact it is a time for balance to be brought into the various systems and codes based on the experience of the last few years.

In 2020, the latest James Bond film will hit cinema screens. The film has been produced by Eon Productions, is based on Ian Fleming’s suave, sophisticated super spy and stars Daniel Craig in the title role. With a troubled production shoot well-documented in the media, Daniel Craig often seeming and contradictorily at odds of being both enamoured and loathing with the role, a director leaving through ‘creative differences’ and numerous screenwriters being drafted in as last-minute replacements or add-ons, it will be interesting to see how the latest Bond adventure fares both critically and financially.

At their heart, the Bond adventures – originally in Ian Fleming’s novels and short stories, and then in their film incarnations before spilling out into newer platforms – offer pure escapism for the reader, viewer, listener and gamer. Set against the backdrop of exoticism in a post-war climate, the stories centre around MI6 Agent, James Bond, stopping enemies of the British Empire in their attempts at world domination. They gave the reader a sense of both an attempt by Fleming/Bond to recapture Britain as an important power on the world stage. Whilst Bond may have sipped martinis as he coolly dispatched the latest despotic tyrant, they also offered up ideas about time, place, culture, the social climate of the period and gender.

This book will focus on numerous aspects of the Bond-catalogue, but in particular paying particular attention to how the portrayal of gender, both in the stories and behind the scenes, has helped shape one of the most significant, important and successful British franchises.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

The European Union is to consider imposing legally enforceable quotas for women on corporate boards. Is such positive discrimination a necessary step to ensure that boardroom composition better reflects society as a whole? Or is it demeaning and counter‐productive? There are no easy answers to a question which is not confined to European businesses.

The paper provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy‐to digest format.

The assessment of a deteriorating masonry structure should lead to an objective evaluation of condition. This process is, however, inevitably subjective owing to human interpretation. The condition of the substrate and the required repairs cannot be guaranteed and may vary from building inspector to inspector. For conservation works the determination of repairs is a function of condition but also directly relates to the underpinning framework of building conservation philosophy. These are also fundamentally subjective. The combination of both condition survey subjectivity and building conservation philosophy's nebulous nature creates the potential for project aesthetic and technical divergence. This paper aims to examine this issue.

The paper presents a literature review and hypothetical case studies.

It has been shown by various researchers that a visual survey is subjective and is therefore prone to differences in reporting. In addition, the application of building conservation philosophy is seen through the perspective of the professional specifying the repairs. The combination of these two factors leads to the potential for significant project outcomes.

Subjectivity of evaluation of condition for traditional masonry structures has been little studied by academics and practitioners alike, and it is generally assumed that these yield objective, rational data. This is not necessarily the case. The application of building conservation philosophy to determine repair strategies is also a subjective process. The combination of both may lead to significant project divergence. These combined factors have never previously been discussed.