Michael Guglielmo, Shawn Edwards, Frank DiBernardino and Matthew Coughlin
This case was designed not only for MBA and executive education but also undergraduate courses in human resources (HR), leadership development, HR metrics and change management…
Abstract
Study level/applicability
This case was designed not only for MBA and executive education but also undergraduate courses in human resources (HR), leadership development, HR metrics and change management. It is ideal for introducing the concepts of diversity, equity and inclusion (DE&I), the balanced scorecard and talent retention.
Subject area
The case deals with initiating and integrating DE&I programs into a company. It highlights how and when to start, change management issues during roll-out and convincing senior leadership why a program such as the one the protagonist started adds value to an organization.
Case Overview
In early 2018, Kate McKinnon, AVP of HR for CareerStaff Unlimited (CSU), a temporary staffing company and division of Genesis HealthCare, reflected on the late 2016 decision to develop women for leadership roles at the company. With a rather unconventional implementation of the Women’s Leadership Group (WLG), Kate successfully developed fifteen female individual contributors, many of whom were promoted to leadership roles by early 2018. Kate was concerned about maintaining the momentum necessary to continue (and expand) the program of identifying, developing, promoting, and retaining women and other diverse employees across the company. She also wanted to measure a clear correlation between the WLG and CSU’s financial and customer outcomes. It was time to plan phase two of the program, including further improvement of the DE&I efforts at CSU.
Expected learning outcomes
The learning outcome of this paper are as follows: focused programs, led by courageous and committed leaders, improve gender equity. DE&I is a business imperative, as much as a legal/risk challenge. To be understood, approved and communicated, HR Initiatives must add value and be aligned with the company strategy along with financial and customer outcomes. People development and growth contribute to top talent retention.
Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Social implications
Given the issues the USA is encountering after the George Floyd death and protests, this is a good way to demonstrate how courageous leadership can start to facilitate change in organizations.
Subject code
CSS 6: Human Resources.
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1. The Committee was informed that the manufacture of shredded suet from imported premier jus is subject to control by licence and that it is a condition of the licences that the…
Abstract
1. The Committee was informed that the manufacture of shredded suet from imported premier jus is subject to control by licence and that it is a condition of the licences that the product shall contain not less than 83 per cent. of fat. This figure was adopted in 1931 by the Council of the Society of Public Analysts and Other Analytical Chemists pending the establishment of a legal standard. 2. In the manufacture of shredded suet premier jus the fat is forced into shreds or granules and a cereal or amylaceous filler is added so as to form a coating over the particles of fat, thus preventing them from adhering together and at the same time retarding the development of rancidity. 3. The amount of filler taken up by the shredded fat depends primarily on its stickiness, which in turn depends on the temperature at which the manufacturing process is conducted. Manufacturers must give special attention to the problem of securing uniformity of distribution, otherwise part of a batch will take up more than its share of the amount of filler allowed by the manufacturing formula. In spite of all practicable care, complete uniformity cannot be ensured and some tolerance is therefore necessary to allow for unavoidable variations. 4. The proportion of filler used in the past by different manufacturers has varied considerably. A purchaser of shredded suet is primarily purchasing fat and it is desirable that the fat content shall be the maximum that can be included whilst still retaining good keeping properties. The Committee is of the opinion that shredded suet, to be of satisfactory quality, should not contain substantially less than 85 percent. of fat, and that a product approximating to this standard will have the necessary keeping properties. The Committee is satisfied that the allowance of 2 per cent. for uneven distribution on and among the shreds, which was adopted by the Council of the Society of Public Analysts in 1931, is reasonable, and understands that it is considered adequate by the manufacturers of shredded suet. 5. A small amount of suet (i.e., natural unrendered fat), received by butchers as part of their meat allocation, is chopped or minced, and in the latter case mixed with cereal filler and sold under the description “shredded suet.” By whichever method it is prepared it differs from the shredded suet made from premier jus by reason of the presence of membrane and moisture. If made by chopping it will contain more fat than the product made from premier jus, but if made by mincing and admixture with a filler it is likely to contain less owing to the membrane and moisture in the raw material and the impracticability of analytical control. 6. It was suggested to the Committee that the use of the description shredded suet for the products made by butchers was misleading and that the name should be restricted to the product made from premier jus. The Committee is, however, of the opinion that the general public would be equally satisfied whether the product supplied in response to a demand for shredded suet had been prepared with premier jus or suet. Further, it is considered that a purchaser of shredded suet is not prejudiced if he receives a product containing membrane and moisture provided he also receives the appropriate amount of fat. It therefore does not appear to the Committee that there is any necessity, from the viewpoint of protecting the public in regard to quality, for recommending the imposition of this restriction. 7. The Committee noted that the statement issued by the Council of the Society of Public Analysts included an expression of opinion that “the nature of any admixture to suet should be declared.” This recommendation is, however, outside the terms of reference of the Committee and no comment is therefore made thereon. 8. The Committee accordingly recommends that shredded suet should be required to contain not less than 83 per cent. of fat.
Although Croydon Libraries have been operating automated stock circulation and cataloguing procedures for some years, they took a management decision to delay automating stock…
Abstract
Although Croydon Libraries have been operating automated stock circulation and cataloguing procedures for some years, they took a management decision to delay automating stock acquisitions. Solutions offered during the 1980s failed to meet requirements in terms of stock control, electronic trading and cost benefits. Information technology (IT) innovations around manual acquisitions procedures enabled them achieve a high level of performance. By mid‐1995 it was thought that technological advances had made automation a viable option, and the demise of the Net Book Agreement (NBA) highlighted the cost‐benefits of electronic trading. The solution would be built around a bibliographic datafile (potential requirements datafile – PRD) with the acquisitions module seen as a station within an electronic trading network. It would have to replicate Croydon’s sophisticated clerical and accountancy systems, demonstrate cost benefits and have development potential and would need to be “stand‐alone”.
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This report is drawn up by the Director‐General of Health and Medical Services for State of Queensland and presented by him to the Minister for Health and Home Affairs of the…
Abstract
This report is drawn up by the Director‐General of Health and Medical Services for State of Queensland and presented by him to the Minister for Health and Home Affairs of the State. The report is a record of conscientious and efficient public service by a depleted staff working under great difficulties; over a wide stretch of territory; hampered by shortage of labour and materials for repair or construction. In addition to this was the concentration of large bodies of troops in areas by no means primarily designed for their accommodation. It may be remarked that the huge area now called Queensland was separated from New South Wales in 1859. Its area is 670,000 square miles. Length from north to south 1,300–1,400 miles and from east to west at the widest about 1,000 miles. The greater part lies in the tropics. The east coast and for some distance inland is a trade wind and monsoon belt. With this region the report is mainly concerned. The rainfall diminishes towards west and south. The temperature of the State is by no means excessive. In general the climate is a good one. It is in favour of the public health authorities. On January 1st, 1945, the estimated population was in round figures just over a million, including Brisbane with 384,370. There is closer settlement in the east and along the east coast. Ports, mining and manufactures have developed urban areas so that in addition to Brisbane we have sub‐offices such as Cairns, Toowomba, Townsville, and Rockhampton. Owing to war conditions already referred to, it was not possible without much difficulty for the head quarters staff to carry out sanitary surveys in country areas. It is noted that the limited staff available “carried out all duties assigned to them in the same competent and efficient manner” as before. Rockhampton states that there was only one officer available for a district with a population of 40,000; Cairns that 50 towns were visited with a total of 113 separate visits and a distance of 6,334 miles being traversed. These figures give some idea of the demands made on the sanitary officers. The inspections in one area included anti‐malaria drainage, 39 inspections; malaria investi‐gation, 9; mosquito infestation, 10; swamps, 2; rat infestation, 73; food premises, 77; milk premises, 28; food factories, 129. It will be noticed that much attention is given to the danger of mosquito infestation, with the attendant risk of malaria. In 1943 the Government offered a 50 per cent. subsidy to local authorities for carrying out approved mosquito eradication measures, and though the response was not as great as was expected, the expenditure by those local authorities who, at the time of making this report, had availed themselves of the scheme runs into many thousands of pounds. This was mainly for drainage works, but in addition to this there was spraying and the appointment of additional inspectors. Taking one or two instances, Brisbane expended £173,375; Rockhampton £8,918; Charleville £4,000. It is stated “in Toowomba and to a lesser degree in the other large towns [in the area] the townspeople have become mosquito conscious” and will readily report the presence of even a few mosquitoes. On the other hand in country districts the attitude seems to be that mosquitoes have always been present and will always be present, so “Why worry?” A good instance of bucolic fatalism. After the rains it is obvious that unless water be run off from or sprayed in town puddles and from patches of swampy ground nearby these places become breeding grounds for the nuisance. In the 1944–5 period 696 cases of malaria were notified. Many of these were possibly recurrent attacks among Service and ex‐Service men. Still, the “utmost vigilance” is necessary. The rat nuisance and danger is common to every port in the world. Apart from the fouling and destruction of food and house infestation there is the graver menace of plague. This risk in Queensland most happily seems to be slight, as out of 113,000 examinations of rat bodies and spleen smears no instance of Pasteurella pestis was detected, but again “Vigilance” is the watchword. Poisoning (several kinds of poisons are used), gassing, trapping and hunting are all good within their limits, but rat proofing, removal of harbourages, the use of sanitary rubbish bins, and so forth, are admittedly better, as they strike at the root of the evil. Some seven cities are named where the rat population has not diminished during the last seven years owing to the latter precautions having been more or less neglected. These “starve the rat” and “build out the rat.” Milk claims a large share of attention. The offences are of the kind that we know so well in this country, namely added water and fat deficiency. With regard to added water, some of the figures given range from 19 per cent. to 34 per cent., with, we are glad to note, a correspondingly heavy fine. The Queensland Health Acts prescribe a fine of not less than £1 for each one per centum of added water up to a maximum of £50. It is illegal to carry water on a milk delivery cart when milk is being sold therefrom. Some dishonest vendors had adopted the practice of taking a dip out of a can of water so carried at the instant of delivery to the buyer. It was clearly almost impossible under these circumstances to prosecute successfully a dishonest vendor. Rockhampton states that out of 199 samples of milk officially analysed in the district in the period under review, eleven convictions were obtained for added water, and four for carrying water on the milk delivery van. It is added “Whilst the number of samples of milk which proved to be adulterated with added water was almost twice that of the previous year, it was more than ever apparent that the practice most frequently adopted by offenders is that of carrying water in smaller cans to adulterate the milk when measuring for individual customers.” This evil practice would seem to be widespread, and as its success would seem to depend on delivery from large open containers—an old and almost obsolete method—the remedy is to insist, as far as that be possible having regard to local conditions, that all milk should be pasteurised and sold in bottles. Clearly a person who systematically perpetrates day by day a series of petty frauds on his neighbours is likely to be as careless of their health as he is of their pocket. Pasteurising and bottling are being more widely practised. The periodical examination by the health authorities of milk so treated shows that statutory standards of purity are maintained. Most of the milk sold in Toowomba is pasteurised milk; the same seems to be the case in Townsville, and, as we should expect, in a city such as Brisbane. The game is, or, as we hope, was, an uphill one for milk vendors. Townsville says that local dairymen “still endeavour to carry on under very severe handicaps, such as staff shortages, transport and equipment shortages, and lack of sufficient fodder.” We hope that these drawbacks may by now be referred to in the past tense, for Cairns hopefully stated that “a return to normality is gener ally observable.” During the period under review 2,099 “legal samples” were taken by inspectors in accordance with the provisions of the Health Acts. Of these, 79 85 per cent. passed the standard; 3.95 were adulterated with water; 3.176 were deficient in fat only; 12.44 were below the standard in total solids and/or solids not fat. Of the 2,099 samples taken 1,666 were taken in the “Greater Brisbane Area”; 81.2 per cent. were, it seems, below the standard quality. As the population of the city of Brisbane is about 384,000 it is perhaps not too much to say that 40 per cent. of the total population of the State of Queensland is consuming milk a large proportion of which—about 19 per cent.—is below the standard set by the laws of the State. At Rockhampton 92 out of 135 samples, and at Townsville 28 out of 36, passed the standard. The figures are much the same for seven other towns named and 11 others not named. The results for the whole State is the subject for unfavourable criticism by the Health Department. Proprietary Medicines.—The report states that the prescribing of expensive medicines of this type is a common practice, and that the pharmacist may put the medicine in a different container and usually replaces the proprietary label with his own. “The prescribing of proprietary medicines may maintain the patient's faith in his medical practitioner : it also augments the profit of the pharmacist.” Price fixing has reduced the latter. Homeopathic medicines claim some attention. “As is common with homeopathic medicines those submitted during the year consisted of milk sugar only.” Saccharum lactis seems to be harmless kind of stuff with no particularly marked positive properties. Dose ad lib, says the pharmacopoelig;ia. It is “used for weakly children,” and “diabetics are said to occasionally show slight improvement” by ingesting it. Its normal price is about half‐a‐crown a pound. When, however, it has been “improved ” by the addition of minute traces of the phosphates of calcium, magnesium, and potassium and of calcium fluoride, then made up into tabloid form and sold, the recorded price in one instance had risen to £15 9s. 0d. a pound. The Health Department does not accept an enhanced price to be necessarily a measure of an increase in therapeutic virtues. It observes that“ two hundred tablets of one preparation (a month's course) contained no more mineral substance than one‐third of a teaspoonful of milk,” and after some further remarks to the same purpose, suggests “that in the light of modern therapeutics there would appear to be necessity for health administrations to define their attitude towards homeopathy.” It further quotes responsible medical opinion to the effect that “modern therapeutics has inherited from homeopathy the knowledge of the remarkable power the body possesses of healing itself, if given a chance.” Vitamins. —The grossly exaggerated claims of some food manufacturers and patent medicine manufacturers are referred to. It seems that in 1941 it was suggested to the Queensland Department of Health “that vitamin claims for foods and patent medicines should be re stricted within the known knowledge on the subject or within scientific bounds,” and that the Canadian definition of “vitamin” should be adopted; and that in 1943 the Commonwealth National Health and Medical Research Council recommended that the quantity of each vitamin present in a food should be indicated on the label in units per ounce or pound, and in drugs or medicinal preparations in units per dose. It is perhaps no great exaggeration to say that magic and medicine are still mutually identified in the minds of a sufficient number of people to make the hawking about of what is, in many cases, rubbish, a monetary success. The belief held by such people that what is repeatedly stated must for that and for no other reason be unquestionably true, together with an appeal to their fears and impulses form the psychological basis for success based on the claims made. Thus, it may be said that London, Brisbane, and the aborigines of the Cape York Peninsula are in this respect on much the same level.
This chapter is a case study of the valuation of voting rights in France and Italy. New regulations, France’s “Florange Law” as well as Italian Legislative Decree 91/2014, have…
Abstract
This chapter is a case study of the valuation of voting rights in France and Italy. New regulations, France’s “Florange Law” as well as Italian Legislative Decree 91/2014, have created additional voting rights attached to the existing shares of long-term shareholders. The chapter tests whether stock price evolution is consistent with the valuation of voting rights as per existing research.
Results show that stock prices of the float do not factor in the dilution created by loyalty voting rights. The chapter argues that the dilutive effect of the new regulations has a negative impact on stock valuation, but that this is more than offset by taking into account real options. These results address the concern that the new policies would depress stock valuation in France and Italy.
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YORKSHIRE‐based Kluber Lubrication Great Britain Ltd welcomed nearly 50 guests to the opening recently of their new offices and depot at Hough Mills, Northawrum on the outskirts…
Abstract
YORKSHIRE‐based Kluber Lubrication Great Britain Ltd welcomed nearly 50 guests to the opening recently of their new offices and depot at Hough Mills, Northawrum on the outskirts of Halifax. It is from this town that German Kluber grease products have been distributed for some 13 years. James H. Heal & Co Ltd, of Halifax, originally had the agency and from the business so generated the present Klüber Lubrication Great Britain Ltd was formed five years ago, with James Heal as shareholders.
For the past few months, Croydon Public Library has been running a pilot project on the use of TELEORDERING. TELEORDERING has been around now for some 10 years and has, in the…
Abstract
For the past few months, Croydon Public Library has been running a pilot project on the use of TELEORDERING. TELEORDERING has been around now for some 10 years and has, in the past, made tentative overtures towards the library community; however, it is only now that the first library has begun to test the use of the system for library acquisition purposes. TELEORDERING is essentially an electronic messaging system between two parties: booksellers and publishers. With the introduction of Croydon Public Library, a third party has been added to the communications process, with the library sending to the library supplier orders, which are then sent on to the publishers or other sources.
According to a report issued by the Director of the Chemical Laboratory of the Department of Police in Berlin which has reached the Journal of the American Medical Association…
Abstract
According to a report issued by the Director of the Chemical Laboratory of the Department of Police in Berlin which has reached the Journal of the American Medical Association, some interesting exhibitions of German “culture” in the matter of food frauds have been afforded during the war. We do not know the origin or the justification (if any) of the ancient proverb that there is “honour among thieves.” Evidently, however, even this form of “honour,” if it exists, does not exist among the Huns, since the criminal in the German lines is hocussed by the huckster‐criminal in the German fake‐shop. One of the articles supplied to stimulate the Hun in the doing of those deeds of Hunnish valour peculiar to himself is known as “solid alcohol,” advertised as a substitute for familiar alcoholic beverages, and consisting of cubes of gelatin to which brandy and sugar are supposed to have been added before the mixture has solidified. The directions are to pour hot water on these cubes, whereupon one obtains a sweetish fluid, weak in alcohol, and possessing the objectionable flavour of glue. The longer the cubes are kept the greater is the tendency of the alcohol originally present to disappear by evaporation, so that the supposedly invigorating “solid brandy,” never at any time a representative product, becomes weaker and weaker in alcoholic strength. In some cases the cubes have been replaced by collapsible tubes of semi‐gelatinous mixtures containing some brandy and advertised for use in the same way with hot water. The price of two‐ounce tubes varies from 25 to 35 cents. The alcohol content has gradually been reduced by the manufacturers, and one firm went so far as to introduce brandy substitutes and substances of a “peppery” nature to simulate the “warmth” of a dose of brandy. Painful lesions about the mouth have been reported by Germans on the march who were unable to wash out the disgusting mixture that was sent to them by their friends. Other “substitutes” for alcoholic beverages were found to consist of cubes of sugar coloured with coal‐tar dyes mixed with tartaric acid. Grosslv adulterated coffee and cocoa have likewise been supplied in tablet form. One popular brand was sold at the rate of 12 marks per pound. Coffee has been often replaced by chicory mixed with sugar. 500,000 kilograms of cocoa husks found their way into the market in Hamburg alone. Tablets alleged to be made of dried milk, but being nothing of the kind, have been sent in enormous quantities.
Justin Jin, Yi Liu, Zehua Zhang and Ran Zhao
The purpose of this paper is to investigate whether and how banks’ financial constraints affect their cash tax avoidance. The authors hypothesize that banks engage in more tax…
Abstract
Purpose
The purpose of this paper is to investigate whether and how banks’ financial constraints affect their cash tax avoidance. The authors hypothesize that banks engage in more tax planning to generate additional cash to mitigate their financial constraints.
Design/methodology/approach
The authors use a sample of US banks to conduct the panel regression analysis. The authors measure the bank tax avoidance using the cash effective tax rate and measure the bank financial constraints using the Z-score and annual payout ratio. The authors further use the implementation of the Dodd–Frank Act as a quasi-natural experiment to conduct the difference-in-difference analysis.
Findings
The authors document that financially constrained banks exhibit lower cash effective tax rates. The authors further show that banks facing greater financial constraints are less likely to pursue tax-saving activities following the Dodd–Frank Act. Moreover, the authors find that non-performing loans increase the influence of financial constraints on tax avoidance, while a financial crisis amplifies the impact of financial constraints on bank cash tax savings.
Originality/value
By extending previous research on financial constraints and tax planning, this paper is the first study to recognize financial constraints, along with the Dodd–Frank Act, as determinants of banks’ tax avoidance. This study informs policymakers about the regulation of tax avoidance in the banking industry and sheds light on possible future research on banks’ tax-planning strategies.
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Nhung Thi Tuyet Pham and Valerie Paton
Adequacy of full-time faculty is a fundamental indicator used by US accreditors to ensure quality learning environments. This paper aims to explore institutional responses to one…
Abstract
Purpose
Adequacy of full-time faculty is a fundamental indicator used by US accreditors to ensure quality learning environments. This paper aims to explore institutional responses to one US regional accreditor to identify themes related to adequacy of faculty in support of institutional missions over a two-year period.
Design/methodology/approach
A qualitative design was used to examine eighteen institutional narratives. The research question was “What themes are identified by institutions to document adequacy of full-time faculty for compliance with accreditation?” The highest level of degree awarded was used to organize emergent themes from institutional narratives (e.g. associate, baccalaureate, master’s and doctoral level institutions).
Findings
The study identified five themes: definition of full-time faculty; variation in assessment measures used to demonstrate adequacy of full-time faculty; institutional characteristics and full-time faculty; responsibilities of full-time faculty; and relationship between full-time faculty and student learning outcomes. The findings showed that the institutions used multiple assessment measurements to demonstrate compliance.
Research limitations/implications
The research design was limited to one US regional accreditation agency; therefore, the acceptable evidence related to adequacy of full-time faculty may differ among accrediting bodies, which would impact the institutional narrative and methods for demonstrating compliance. Second, some of the institutional groupings included only one or two narratives.
Practical implications
The finding of this study could have important implications for the research and practice of evaluating faculty in accreditation reviews.
Originality/value
There have been limited studies on accreditation narratives focused on the adequacy of full-time faculty. This study offers findings that may be of benefit to non-US and US higher education institutions in planning for faculty staffing patterns to support fulfillment of the institutional mission.