Francis Long, Georgia Bateman and Arnab Majumdar
Decontamination following chemical, biological, radiological and nuclear (CBRN)/Hazmat incidents is a critical activity carried out in order to mitigate and contain the risk posed…
Abstract
Purpose
Decontamination following chemical, biological, radiological and nuclear (CBRN)/Hazmat incidents is a critical activity carried out in order to mitigate and contain the risk posed by any hazardous materials involved. Human behaviour plays a crucial role in such incidents, as casualties will have little understanding of the situation they find themselves in, leading to uncertainty in what actions to take. This will result in very difficult circumstances within which first responders must operate. However, the importance of human behaviour appears to be a fundamental element being missed in the preparation, training and planning assumptions being made by emergency services and planners in preparation for these events.
Design/methodology/approach
This paper looks to understand the scope of this omission by reviewing relevant literature on the subject and engaging with Fire and Rescue Service personnel and managers in the UK. This study utilised semi-structured interviews with 10 Fire and Rescue Service Mass Decontamination Operatives, four Fire and Rescue Service Hazardous Material Advisers and three Fire and Rescue Service Strategic Officers participating. These interviews were then analysed using a thematic framework to identified key themes from the research which were then validated using two independent researchers to provide an inter-rater reliability measure. Finally, a follow-up validation questionnaire was also developed to test the validity of the themes identified and this was completed by another with 36 Fire and Rescue Service Mass Decontamination Operatives.
Findings
Both the literature review and interviews undertaken with emergency responders and mangers demonstrated the crucial importance of accounting for behavioural aspects in these situations especially in regards to the likely levels of compliance to be expected by responders and the potential problem of casualties not remaining at the scene of an incident to undergo decontamination.
Originality/value
This research identifies a number of key themes so far not recognized through any other research and in doing so offers insights into potential flaws in the UK Fire and Rescue Service response planning for CBRN/Hazmat incidents requiring mass decontamination. It is intended that this research will inform further study into the areas identified in order to ensure gaps in planning, training and strategies for mass decontamination operations can be more fully informed and if required allow for a more effective response.
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This paper compares how the two interacting themes of “Whistleblowing” or “Speaking Up” and the duty of candour (DoC), which are both concerned with safety and quality improvement…
Abstract
Purpose
This paper compares how the two interacting themes of “Whistleblowing” or “Speaking Up” and the duty of candour (DoC), which are both concerned with safety and quality improvement in health care, got onto the agenda of the British National Health Service (NHS).
Design/methodology/approach
It uses the approach of multiple streams and the methodology of interpretive content analysis in a deductive approach that focusses on both manifest and latent content. It examines official documents that discuss the DoC or whistleblowing or cognate terms in connection with the British NHS from 1999 to 2019.
Findings
The main conceptual finding, which mirrors many previous studies, is that it seems difficult to operationalise many of the sub-components of the multiple streams approach. The main empirical finding points to the “focusing event” of the Francis Report into the Mid Staffordshire Trust of 2013 and the importance of its Chair, Sir Robert Francis, as a policy entrepreneur.
Originality/value
This is one of the first studies to focus on both issues of whistleblowing and the DoC and the first to compare them through the lens of the multiple streams approach. It has two main conceptual advantages over most previous studies in the field: it compares whistleblowing and the duty of candour rather than the dominant approach of a single case study and explores the different outcomes of failed as well as successful couplings of the streams.
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Peace on Earth has often been elusive, with more times on Earth spent at war rather than peace. This paper examines the nature of peace with its antithesis of war, focussing on…
Abstract
Peace on Earth has often been elusive, with more times on Earth spent at war rather than peace. This paper examines the nature of peace with its antithesis of war, focussing on the impact of war on the planet, which is not a primary consideration when war is waged. War leaves negative planetary legacies, which are of major concerns in times of population growth whilst living on a finite planet. Who should be responsible for planetary impact of war is considered, with some focus on government and other organisations. Collaborative strategies for caring for the planet through guidelines and level of departments of defence and national law-making organisations at national levels are discussed, as well as overviewing the focus and role of the United Nations and the associated Sustainability Goals. The paper concludes by suggesting that a more powerful way to influence us in our responsibilities to live peacefully, rather than a virtuous ‘should not’ approach, is the need to shift back to a moral positioning in our perspectives as humans being part of the ecosystem, so that we view ourselves as being at one with all life. In this perspective, if we incur harm to this planet, we are harming ourselves. Suggestions for living in a more peaceful way are drawn from indigenous wisdom and spiritual teachers, particularly the current Pope Francis.
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Qian Sun, Kenneth Yung and Hamid Rahman
The purpose of this paper is to try to identify the motivation of firms that announce share repurchase but do not follow it up with the actual purchase. The authors conjecture…
Abstract
Purpose
The purpose of this paper is to try to identify the motivation of firms that announce share repurchase but do not follow it up with the actual purchase. The authors conjecture that the long-term earnings quality of such firms is low, which makes them poor candidates for actual stock repurchase. Their intention is to mimic actual repurchasers and their motivation appears to be just to get a bounce in their stock price normally associated with such announcements.
Design/methodology/approach
The authors use probit analysis to ascertain whether earnings quality can predict the subsequent repurchase behavior of firms that announce share repurchase. As Gong et al. point out, the relationship between earnings management and the percentage of shares repurchased may be endogenous. In order to mitigate the potential endogeneity bias, the authors use a two-stage instrumental variable probit model adapted for this study from Lee and Masulis (2009).
Findings
The results show that non-carry-through firms have lower earnings quality than carry-through firms in the pre-announcement period in all of the metrics the authors use to measure earnings quality. In the post-announcement period, the earnings quality of the non-carry-through firms declines still further and the difference in the quality becomes more pronounced. The results of probit regression show that lower earnings quality increases the likelihood of becoming a non-carry-through company.
Research limitations/implications
The finding has interesting implications for investment management as investors can differentiate non-carry-through firms from carry-through repurchasers by examining the firm's earnings quality.
Originality/value
The analysis shows that poor long-term earnings quality increases the chance of not carrying through on the repurchase announcement. The authors also find that the poor earnings quality of non-carry-through firms limits their ability to manage earnings downward prior to the repurchase announcement.
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Jacqueline A. Burke and Hakyin Lee
Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times…
Abstract
Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.
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System dynamics has several applications in the built environment, and few studies indicate that it has potential in evaluating sustainability. Sustainability in the built…
Abstract
Purpose
System dynamics has several applications in the built environment, and few studies indicate that it has potential in evaluating sustainability. Sustainability in the built environment involves numerous entities and multiple trade-offs. Hence, a Multi-Criteria Decision-Making (MCDM) method is ideal for promoting sustainability-based decision-making in the built environment. Therefore, this study integrates system dynamics with an MCDM method to enable the sustainability assessment by capturing the time-induced dynamic changes affecting long time sustainability performance of buildings.
Design/methodology/approach
Conventional sustainability assessment tools in the built environment lack a comprehensive evaluation that balances the needs of the society, economy and environment. This study develops a system dynamics-based framework to enable sustainability-conscious decision-making and policy analysis in the built environment.
Findings
Various material, technology and water-related policies specific to the buildings are investigated for a case study building. It is found that the effect of penetration of renewable energy technology to the tune of 80% and above in the energy mix is a much superior policy in sustainability improvement in comparison to material and water-related policies. The study also demonstrates the effect of weights assigned for the different indicators on sustainability-based decisions.
Originality/value
The study provides a methodological framework for a sustainability-based decision support system for the built environment that enables dynamic performance evaluation by coupling system dynamics with the MCDM. This coupling further strengthens system dynamics as a decision-making and policy analysis for sustainability evaluation in the built environment.
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Helen Lingard and Valerie Francis
This paper seeks to identify the adaptive strategies of couples in which at least one spouse/partner is employed in a professional role in the Australian construction industry.
Abstract
Purpose
This paper seeks to identify the adaptive strategies of couples in which at least one spouse/partner is employed in a professional role in the Australian construction industry.
Design/methodology/approach
Most studies of work‐family balance identify the determinants and outcomes of work‐family conflict for individual employees. However, there is a growing recognition that analyses or work hours and coping strategies require a couple‐level analysis. The reason for this is that couples lead “linked lives” in which the work circumstances and experiences of one spouse/partner inevitably impact on the other spouse/partner. Quantitative and qualitative data are combined to reveal the adaptive strategies used by workers in the Australian construction industry in juggling their work and non‐work lives.
Findings
The results reveal that standard construction industry work practices present significant challenges for dual earner couples. Adaptive strategies are highly gendered, most frequently involving wives or female domestic partners reducing their involvement in paid work.
Practical implications
The intensification of work and demographic shifts have created a “time squeeze” for many families who juggle two paid jobs with their family goals and responsibilities. Failure to provide regular (and reasonable) hours of employment in the construction industry is likely to discourage the entry of young male and female employees, particularly those who desire a more “hands on” experience of parenting.
Originality/value
The analysis of “within‐couple” adaptive strategies builds on previous individual level analyses of work‐life balance in construction and suggests that long and inflexible work hours promote adaptive strategies based upon a gendered “breadwinner‐home‐maker” model.
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Gregory D. Kane and Uma Velury
This study investigates the relation between managerial ownership and the audit quality of the firm. In modern corporations, the separation of ownership and control creates…
Abstract
This study investigates the relation between managerial ownership and the audit quality of the firm. In modern corporations, the separation of ownership and control creates incentives for managers to maximize their own wealth at the expense of shareholders (Jensen and Meckling 1976). Manager‐owners thus have an incentive to reduce associated agency costs by providing high quality auditing. High audit quality should thus be increasing as managerial ownership decreases. A related agency problem is that of entrenchment‐ whereby managers, by virtue of their increased voting power, have increasing power to shirk and procure perquisites at shareholders' expense. The associated increasing agency risk implies that, when the risk of entrenchment decreases, the need, and thus provision, of high audit quality should also decrease. Based on these arguments, and following prior empirical research, we posit and find that at low and high levels of managerial ownership (below 5% and above 25%), where entrenchment is not increasing, audit quality is decreasing in managerial ownership. At intermediate levels, where entrenchment arguably does increase, it is unclear which effect (divergence‐of‐interests or entrenchment) dominates. For our sample, we document a negative association in this region, a result consistent with the notion that divergence‐of‐interests is the primary agency‐related determinant of audit quality at all levels.
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The recent interchange of views in this journal concerning the performance of stainless steels in a marine environment, with particular reference to some failures reported in…
Abstract
The recent interchange of views in this journal concerning the performance of stainless steels in a marine environment, with particular reference to some failures reported in Gipsy Moth IV, has emphasised the growing need for wider dissemination of well‐established metallurgical knowledge, whilst at the same time confusing some of the issues involved. The editor therefore invited me to attempt to clarify the main issue, a task in which I have been assisted by Sir Francis Chichester's kind permission to inspect some of the metal fittings shortly after the conclusion of his voyage.
In a Report, issued on July 9, 1896, the Select Committee on Food Products Adulteration recommended the establishment of a central government scientific authority, who should act…
Abstract
In a Report, issued on July 9, 1896, the Select Committee on Food Products Adulteration recommended the establishment of a central government scientific authority, who should act as a court of reference upon scientific questions arising under the Adulteration Acts, and who should be empowered, at their discretion, to prescribe standards and limits as to the quality and purity of food. It was rightly held by the Select Committee that the constitution of such an authority is an absolute necessity in order that the all‐important question of food standards may be duly considered and dealt with, and that all matters affecting the administration of the Acts and involving scientific considerations may be placed on a more satisfactory footing. The Committee also expressed the opinion that the formation of such an authority would result in the removal of many practical difficulties met with in the administration of the Acts, and would largely obviate the costly litigation in which public bodies, traders, and others are constantly liable to be involved under existing conditions. Nothing whatever has been done to give effect to the recommendation of the Committee in spite of the fact that the necessity for some such course of action as that indicated has been demonstrated beyond possibility of question, and that further evidence proving the wisdom of the Committee's suggestion is constantly afforded. The Islington brandy case provides the latest illustration of the extremely unsatisfactory conditions under which public bodies are required to administer the Acts and under which traders have to answer charges made against them. A local grocer was summoned by the Islington Borough Council for selling, as brandy, a liquid which was certified by the Public Analyst to contain 60 per cent. of spirit not derived from the grape, and which was therefore not of the nature, substance and quality of the article demanded. The vendor naturally referred the matter to the firm who had supplied him. The case was taken up by a traders' association, and, after five lengthy hearings, in the course of which much expert evidence was given on both sides, resulted in a conviction and the infliction of a penalty of £5 and £50 costs—an amount which probably represents only a fraction of the expense involved. For the present we do not propose to review the scientific evidence which was put forward by the prosecution and by the defence. There is no doubt that Mr. FORDHAM, the magistrate who heard the case, was perfectly right in taking the view that the term “brandy,” when unqualified, means a spirit distilled from wine or from fermented products of the grape. It is also perfectly plain that when a person asks for brandy and is supplied with coloured grain spirit, or with a mixture of grain spirit and true brandy, he is prejudiced, and that the vendor commits an offence under the Acts. The fact that the term “brandy” has been commonly applied to “silent spirit” coloured and flavoured to imitate true brandy, or to mixtures of brandy and alcohol derived from other sources than the produce of the grape, is not a legitimate excuse for the sale of such factitious articles as “brandy.” The great difficulty lies in differentiating by analytical means between the genuine article and the imitation. The vast majority of people, being utterly ignorant even of the elements of chemistry, labour under the impression that all that need be done in a matter of this kind is to tell the Public Analyst to “analyse,” and that full, exact, and absolutely definite information which nobody can call in question, will be forthcoming as a matter of course. The evidence given in the case under consideration is quite enough in itself to show the absurdity of this assumption. On the one hand the Public Analyst stated that he was satisfied, from the results of his general investigations in regard to brandy and from the results of his analysis of the sample submitted to him, that this sample contained 60 per cent. of spirit other than that derived from the produce of the grape. On the other hand, a number of analytical experts called for the defence asserted that in the present state of analytical knowledge it was perfectly impossible for any Public Analyst to arrive at the conclusion mentioned in regard to the sample in question, and that, as a fact, the analytical evidence adduced did not justify the statement made in the certificate on which the proceedings were founded. The defence do not appear to have denied that the Public Analyst might be right. In reality it appears only to have been contended that his analytical evidence was not, sufficient to prove that he was so. At any rate the experts called for the defence certainly did not prove by scientific evidence that he was wrong.