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Governments increasingly promote employment through social networks (whether via formal job networks or informal personal networks). However, they rarely account for how weak-tie “bridging” networks and strong-tie “bonding” networks differentially affect employment outcomes. Given criticism that (usually weak-tie bridging-focussed) formal job networks are overly focussed on finding entry-level (i.e. any) jobs, it is imperative to understand the impact of strong and weak ties on securing work with good conditions, or of meaning to the worker. Such links are poorly understood in the present literature. The paper aims to discuss this issue.

This study uses national Australian survey data to assess whether support from close “friends” or distant “acquaintances” is associated with employment outcomes such as finding any work or “meaningful” work.

The results show that relatively distant ties (close acquaintances) and emotional support from friends are each associated with reduced chances of being an unemployed/discouraged worker. Stronger ties (close friends) are associated with better chances of a having a “meaningful” job.

More attention should be paid to tie strength dynamics and meaningful employment outcomes in the delivery of employment services. In particular, a role for active “close-tie brokers” in promoting networks should be investigated, instead of expecting/pushing the unemployed to rely on either extremely close or distant connections.

This is the first study to find a link between network type and meaningful work, which has important implications for the delivery of employment services.

The purpose of this paper is to examine the influence of social support on young adults with disabilities (YAWDs) independent mobility behavior with the aim of understanding how better to support this vulnerable consumer segment in their transition into the workforce.

A survey was conducted which examined how social support (high and low) influenced YAWD’s path to independent mobility behavior. The data were analyzed using partial least squares-SEM.

It was identified that different factors were more effective at influencing independent mobility behavior for high and low socially supported YAWDs. For high social support individuals, anticipated positive emotions and perceived behavioral control were found to drive attitudes to independent mobility with perceived behavioral control significantly stronger for this group than the low socially supported group. For the low socially supported group, all factors were found to drive attitudes which then drove individual behavior. One entire path (risk aversion to anticipated negative emotions to attitude to behavior) was found to be stronger for low supported individuals compared to high.

This study is unique in that it is the first to identify the theoretical constructs that drive vulnerable consumer’s independence behavior and understand how these factors can be influenced to increase independence. It is also the first to identify that different factors influence independent behavior for vulnerable consumers with high and low social support with anticipated negative emotions important for consumers with low social support and perceived behavioral control important for those with high social support.

Social inclusion is a critical success factor for achieving community integration. An ideal outcome of social inclusion is that people can fully participate in the economic, social, and political life of their villages. This research identifies key aspects of community collaboration in setting up a telecommunication network in rural Mexico.

Under the perspective of a social business modeling view the research carried out 39 semi-structured interviews with residents of the Mexican village of Nochixtlán who benefited from a not-for-profit rural telecom initiative. The interviews helped to identify the main drivers of community collaboration.

Two barriers to the telecom initiative were found: public policies and market competition. Policy barriers included ambiguous government goals, unreliable delivery timeframes, and weak governance. Market barriers included lack of private suppliers, insufficient incentives to attract commercial providers, and lack of funds to set up proprietary infrastructure.

The application of face-to-face interviews with a relatively small number of individuals may restrain the generalizability of empirical findings. Yet, the use of analytical techniques, such as focus groups, might increase reliability for future studies.

Rural telephony does not simply depend on technical expertise to connect disperse towns and villages because strong social capital is also needed. Therefore, stakeholders should engage in active participation through the planning and operation of the network.

The chapter discusses how social inclusion and social capital can help to overcome technical and market barriers that deter the deployment of rural telecom networks. Community involvement is devised as a tool for assisting policy-makers in pushing social initiatives.

This case and its companion, UVA-F-1560, were awarded the 2012 Wachovia Award for Excellence in Teaching Materials - Innovative Case. In November 2006, Alec Berg, a successful hedge fund manager, must decide whether to invest in the initial public offering (IPO) of the Hertz Corporation. The IPO followed a leveraged buyout (LBO) of Hertz that was completed in December 2005 by three prominent private equity firms that had combined to purchase Hertz from the Ford Motor Company for $14.9 billion. The LBO sponsors had borrowed an additional $1 billion on top of the buyout financing to pay themselves a special dividend in June 2006. This loan would be repaid with the IPO proceeds and any remaining proceeds from the IPO would go to the sponsors. The IPO generated widespread criticism with respect to the speed with which the IPO was conducted and the payment of special dividends. In the face of this criticism, the demand for the Hertz IPO weakened, and the offer price was reduced from the initial file price range of $16–$18 to just $15. Berg must assess whether at $15 per share, Hertz offers an attractive investment for this fund. The case provides the necessary information for students to analyze the sponsors' returns on their investment in Hertz and the attractiveness of the $15 offer price to public shareholders. The case also offers an opportunity for students to discuss the controversy surrounding the payment of special dividends and the claim that private equity sponsors invest with a long-term perspective that creates value for the company.

Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries' (PIC) entities for the years ending 1997–1999. Evidence is obtained about the filing of reports; timeliness of reports; and disclosure patterns. Patterns are measured via examination of twenty Aggregated Accounting Disclosures (AAD) items and sub‐indices. A significant number of entities completely fail to generate annual reports, or are several years behind the reporting cycle or are unwilling to disseminate their reports. The reporting patterns for PIC entities showed an overall AAD disclosure trend of 52% with specific patterns being 76% of Core Statement Accounting (CSA), 42% Financial Related Accounting (FRA) and 40% Non‐financial Related Accounting (NRA) over the three years. The lack of current annual reports and timely reports (at least 50%) fits much more with the Traditional model than with either Western model.

The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms.

Year‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior literature. Descriptive and inferential statistics (T‐test, analysis of variance, multiple regressions (ordinary least squares)) are employed to generate empirical insights.

The results indicate that the level of voluntary disclosure among Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior management details but far lower in regards to social issues. State ownership and managerial ownership are negatively and positively related to the extent of voluntary disclosure respectively. Moreover, bigger firms are found to be positively associated with voluntary disclosure.

The results of this study are limited to one year – 2008 – and thus, could be biased as disclosures can change over time.

Vietnamese regulators should focus on strengthening the regulations governing the level of corporate communication in firms with high state ownership as well as encouraging more disclosure of non‐financial information to strengthen its market information transparency.

This study is one of the first examining the level of corporate voluntary disclosure practices among Vietnamese listed firms. Evidence from this study extends the existing voluntary disclosure literature on emerging economies whilst providing valuable insights to Vietnamese policy makers in the process of developing and improving its financial reporting regulatory framework.

This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year. This is an important time period to explain FID patterns for Australian resource companies leading up to formal adoption of the Australian equivalents to the International Financial Reporting Standards (IFRS).

The extent of FID was measured using a Financial Instrument Disclosure Index (FIDI) comprised of 120 items of both mandatory and discretionary financial instrument information. Hypothesis testing used empirical data from a representative sample of Australian listed resource firms.

The results of regression analysis demonstrate that corporate governance characteristics of firms are significant determinants of FID patterns. Univariate and multivariate results showed that FIDs were significantly and positively associated with strength of corporate governance structure and the control variables – leverage, firm size and industry.

This paper contributes to an emerging paradigm that emphasises the link between firms' governance structures and their disclosure responses to financial instruments and in particular, financial derivatives.

The paper seeks to investigate the key drivers and level of voluntary disclosures in biotechnology company annual reports.

The paper uses an intellectual capital disclosure index score of voluntary disclosures in a large sample of listed biotechnology companies, and tests the relationship between voluntary disclosures of intangible firm value with traditional agency theory variables. The relationships are tested statistically using correlation and multiple‐regression analysis.

The key drivers of voluntary intellectual capital disclosures were the level of board independence, firm age, level of leverage and firm size. Multiple regression analysis demonstrated that board independence, leverage and size had a significant relationship with the level of voluntary intellectual capital disclosure. Separate regression controlling for large‐sized and small‐sized firms demonstrated that voluntary intellectual capital disclosure was only driven by board independence and the levels of firm leverage in large firms. Small firms did not demonstrate this relationship.

The implications of this research are that smaller biotechnology companies' managers are not motivated by external debt‐holder demands to make voluntary disclosures about intangible firm value. In addition, large biotechnology companies, which are better able to establish independent board oversight, appear more effective at driving voluntary intellectual capital disclosures, perhaps in response to greater demand by owners. A limitation of this study is its Australian context and that data is analysed only from 2005 financial year annual reports.

To the authors' knowledge this is an original paper whose findings have valuable implications for managing intellectual capital at the firm level. The paper clearly demonstrates that disclosures about intangible firm value is being driven by traditional agency theory variables and more contemporary corporate governance issues, and that small firms may be ignoring the importance of disclosing more about their intellectual capital.

This paper seeks to provide a textual analysis of the anti money laundering practices of the central banks of Australia (Reserve Bank of Australia (RBA)) and Ukraine (National Bank of Ukraine (NBU)).

The analysis is performed two ways by both calculating a disclosure index and through use of textual analysis.

The results show very low levels of anti money laundering disclosures by both NBU and RBA with NBU usually showing more. Textual analysis reveals that the NBU is prepared to internalise its discussion on anti‐money laundering discussing wide‐ranging topics. There appears to be a concerted communication effort by NBU to tackle the issues of money laundering head‐on. Textual analysis of the RBA's four annual reports show a clipped discourse on anti‐money laundering, treating it as if it were a distant concern. Over the four year period, there is little acknowledgement in the way of RBA textual discourse that Australia is a jurisdiction of primary concern.

The value of this paper is that, it emphasizes that, if the globalised activity of money laundering is to be crushed further energies are needed to woo central banks from varied backgrounds into exerting their considerable resources toward anti‐money laundering enforcement.