Notes that ranges of intake for vitamin E have been established by the USA, Germany and the WHO but not yet by the UK. Evidence continues to mount regarding the role of reactive…
Abstract
Notes that ranges of intake for vitamin E have been established by the USA, Germany and the WHO but not yet by the UK. Evidence continues to mount regarding the role of reactive oxygen species in the pathogenesis of various degenerative conditions and chronic disease. As a result, the primary lipophilic antioxidant in the body, vitamin E, is attracting increasing attention. In particular, the dietary intake of vitamin E is under scrutiny. Suggests the time is rapidly approaching to take note of findings indicating benefits of high blood vitamin E levels and to set a DRV for vitamin E in the UK, which will help reduce the risk against chronic diseases such as cancer.
Ruihan Zhang, Bing Sun, Mingyao Liu and Jian Hou
This paper aims to analyze the spatiotemporal heterogeneity of regional total factor productivity (TFP) growth and explores how haze pollution and different levels of new-type…
Abstract
Purpose
This paper aims to analyze the spatiotemporal heterogeneity of regional total factor productivity (TFP) growth and explores how haze pollution and different levels of new-type urbanization affect China’s economic growth.
Design/methodology/approach
This paper constructs an index for evaluating the TFP growth of China’s 31 provinces by integrating slack-based measures and the Global Malmquist (GM) productivity index. Meanwhile, the panel threshold estimation method is used to examine the complex relationships among haze pollution, new-type urbanization and TFP growth.
Findings
The results reflect conspicuous spatiotemporal heterogeneity in TFP growth in China. Interestingly, the influence of haze pollution on TFP growth is limited by the “critical mass” of new-type urbanization in China. When new-type urbanization does not cross the first threshold, haze pollution has a negative but non-significant effect on TFP growth. When new-type urbanization crosses the first threshold but not the second, haze pollution has a significant positive impact on TFP growth. When new-type urbanization crosses the second threshold, haze pollution significantly and positively affects TFP growth with the strongest positive effect.
Originality/value
This study innovates by combining haze pollution and TFP growth and proposing an integrated framework from the perspective of new-type urbanization, providing insight into how different degrees of new-type urbanization impact the mechanism between haze pollution and TFP growth. Using panel data in China and emphasizing green development, a sustainable economy and new-type urbanization, this study contributes to the current studies on haze pollution and economic development based on developed countries.
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Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and…
Abstract
Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.
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Sarah Kelly, Michael Ireland, Frank Alpert and John Mangan
Two studies were undertaken with the aim of determining the nature and prevalence of exposure to alcohol sponsorship communications associated with sport. Study 1 reports a…
Abstract
Two studies were undertaken with the aim of determining the nature and prevalence of exposure to alcohol sponsorship communications associated with sport. Study 1 reports a content analysis of alcohol sponsors' leveraging across popular sporting events. Study 2 examines alcohol sponsors' activation in social media. A high proportion of alcohol sponsorship messages containing content appealing to young adult drinkers are revealed across multiple media. Events and policy implications are addressed.
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The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management…
Abstract
The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they “voluntarily” provide “original” information and meet other criteria. Interpretation 102-4 of the American Institute of Certified Public Accountants Code establishes reporting obligations for external auditors to meet the requirements of Dodd-Frank. The purpose of this paper is to critically evaluate the standards to better understand the whistleblowing process. A review of the literature identifies areas of concern in deciding whether to blow the whistle. The paper contributes to the literature by integrating thoughts, ideas, and issues raised by prior researchers and considerations specific to the whistleblowing process. The analysis results in the proposal of specific unanswered questions about the process that can guide future researchers.
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Briefly reviews previous literature by the author before presenting an original 12 step system integration protocol designed to ensure the success of companies or countries in…
Abstract
Briefly reviews previous literature by the author before presenting an original 12 step system integration protocol designed to ensure the success of companies or countries in their efforts to develop and market new products. Looks at the issues from different strategic levels such as corporate, international, military and economic. Presents 31 case studies, including the success of Japan in microchips to the failure of Xerox to sell its invention of the Alto personal computer 3 years before Apple: from the success in DNA and Superconductor research to the success of Sunbeam in inventing and marketing food processors: and from the daring invention and production of atomic energy for survival to the successes of sewing machine inventor Howe in co‐operating on patents to compete in markets. Includes 306 questions and answers in order to qualify concepts introduced.
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Jane Whitney Gibson, Russell W. Clayton, Jack Deem, Jacqueline E. Einstein and Erin L. Henry
The purpose of this paper is to examine the significant contributions of Lillian M. Gilbreth through the lens of critical biography to put her work in the context of her life…
Abstract
Purpose
The purpose of this paper is to examine the significant contributions of Lillian M. Gilbreth through the lens of critical biography to put her work in the context of her life events, her key roles, the turning points in her life and the societal context within which her contributions to management thought were made.
Design/methodology/approach
Critical biography examines the interaction of a person’s life events with the social, economic and political contexts surrounding his or her life and draws inferences as to why the person made specific decisions and contributions.
Findings
Key contributions to management thought made by Lillian M. Gilbreth are linked to her biographical events, including the multiple roles she played as daughter, student, wife, mother, author, engineer, psychologist, breadwinner, domestic scientist and teacher. Various turning points in her life are identified, including being allowed to go to college, taking her first psychology course, marrying Frank Gilbreth, publishing Fatigue Studies and Frank’s death. Key societal factors that influenced Gilbreth’s contributions were the growing interest in scientific management, the status of women and the increased interest in domestic science.
Research limitations/implications
The qualitative technique of critical biography is demonstrated as a useful methodology for examining individual contributions to management history. The authors acknowledge the limitation of subjective interpretation.
Practical implications
The reasons behind Lillian Gilbreth’s contributions, which were considered a precursor to the human relations era, are extrapolated from this research.
Social implications
The influence of social context is examined, as it pertains to the life and work of Lillian Gilbreth.
Originality/value
This paper provides a critical biography of Lillian M. Gilbreth and her work within the context of her life and times.
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Breanna McGaffin, Frank P. Deane and Peter J. Kelly
The purpose of this paper is to investigate Keyes’ (2007) model of mental health, the presence (flourishing) or absence (languishing) of social, emotional and psychological…
Abstract
Purpose
The purpose of this paper is to investigate Keyes’ (2007) model of mental health, the presence (flourishing) or absence (languishing) of social, emotional and psychological wellbeing, in the context of drug and alcohol misuse and the frequency and pattern of community participation (engaging in society).
Design/methodology/approach
Participants were 1,815 individuals (70 per cent male) who entered residential substance misuse treatment provided by The Salvation Army. Questionnaires were completed at intake assessments with The Salvation Army staff. The data were compared with population norms of community participation utilising t-tests, while multiple linear regression was used to examine continuous mental health.
Findings
Although participants have lower levels of community participation compared to Australian population norms, those participants who were experiencing flourishing mental health had higher rates of community participation than Australian norms. Keeping in touch with friends and family was the most common form of participation. Informal social connectedness and civic engagement were the strongest predictors of mental health over and above more traditional substance use outcomes such as cravings.
Originality/value
This is one of the first studies to describe the relationships between community participation, substance use and mental health in participants seeking treatment for substance misuse. Despite having a drug or alcohol addiction requiring treatment, those participants with flourishing mental health have higher levels of community participation than community norms. Furthermore, community participation predicts mental health. This offers promise for interventions that increase community participation but further research using longitudinal designs is needed to replicate and clarify the direction of these relationships.
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This chapter examines the integration of Giving Voice to Values (GVV) into an accounting ethics course. GVV has received a great deal of interest by business educators in the past…
Abstract
This chapter examines the integration of Giving Voice to Values (GVV) into an accounting ethics course. GVV has received a great deal of interest by business educators in the past decade and, more recently, by those accounting faculty who teach accounting ethics in a standalone course or as part of another course. This chapter describes GVV assumptions and principles that are helpful for any faculty considering adopting GVV. After a brief review of different instructional approaches for teaching accounting ethics, GVV literature relating to accounting ethics is examined. The integration of GVV builds on the Kelly (2017) integration of leadership topics in an accounting ethics course and synergistically promotes moral motivation and moral character that contributes to ethical behavior. To facilitate the integration efforts, this chapter presents specific learning objectives, GVV background materials, case recommendations, and application/assessment approaches. This chapter concludes with a discussion of GVV and its possible role in assurance of learning efforts.