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Points out that, in conventional accounting, the costs associated with human resources have always been treated as expenses and, as such, have been written off annually in the financial statement. Suggests that many practitioners were concerned that an organization′s employees were not properly accounted for on the balance sheet, preventing a true reflection or assessment of the state of the business. Also explores the value of human resources as measured by the present worth of potential services that could be rendered to the firm if the individual maintained membership throughout his or her expected service life. But this method presents problems of measurement in determining worth or value. Finally, examines the firm′s responsibility to shareholders with regard to reporting human resource investments objectively in financial statements in light of CICA standards, as well as capitalization and amortization decisions to be taken.

The paper aims to examine the effect of levels of self-regulated effort (SRE) and levels of cognitive load on the watching and completing of video lectures used as the main source of instruction in online learning environments.

A survey provided data on the students’ engagement with video lectures, their level of SRE and the level of cognitive load they perceived while watching video lectures. The relationships between these variables and statistical significance were analyzed.

There were three key findings: a positive relationship between SRE and both watching and completing lectures; a negative relationship between SRE and perceptions of existing cognitive load; and students in different demographic groups watched fewer lectures, experienced higher cognitive load and reported lower levels of SRE.

Implications of this study are that video lecture creation would benefit from the development of best practices, consideration of students’ levels of self-regulation, minimization of extraneous load and individual differences among groups of students. Limitations are the context-specific nature of the findings and the fact that data were drawn from self-reported survey responses, meaning they are subjective in nature.

The originality of this paper lies in its investigation of relationship between SRE, cognitive load and video lecture viewership. No research of this topic could be found during the literature review. Findings are of value to those interested in reaping increased levels of video lecture viewership by showing elements that will encourage engagement, satisfaction and better transmission of instruction.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

This paper looks at a particular type of cheating that occurs in an online university setting. That is, when students who have a connection from outside the online learning environment conspire to cheat together. It measures the correlations between student variables and cheating, instructional variables and cheating and learning outcomes and cheating. The purpose of this paper is to understand the relationships between these factors and cheating, in the hope that the multifaceted nature of academic dishonesty can be better understood.

This study surveyed a group of students (n = 88) who participated in cyber university classes in South Korea. The study investigates the correlations between student characteristics, student attitudes, instructional design, lecture quality and learning outcomes with cheating.

The research looks at correlations between stable demographic factors and student attitudes towards cheating and finds no strong relationships. On the other hand, this study finds statistically significant negative correlations between instructional design quality and cheating, and lecture quality and cheating. This shows that instructors can affect the amount their students cheat through improving the quality of their courses. Also, there was a significant relationship between students’ levels of learning, satisfaction, engagement and interest and cheating.

Looking at cheating from a variety of angles within a single research agenda gives a clear understanding to instructors as to how cheating in their class will manifest, and how it will negatively impact the quality of a student’s experience.

This article explores aspects of separation from “post-traditional” religiosity characteristic of certain late/post-modern affiliations. To do so, I analyze in-depth interviews with 44 individuals who formerly identified with straightedge – a clean-living youth-oriented scene tightly bound with hardcore music that is centered on abstinence from intoxicants – about their experiences transitioning through associated music assembly rituals. While features of hardcore music assemblies – e.g. moshing, slamdancing, sing-a-longs – have long been treated as symbolic connections that potentially conjure the religious as conceptualized in Émile Durkheim's “effervescence” and the liminality of Victor Turner's “communitas,” data on transitions from these features of ritual remain scant. Ex-straightedgers generally believed the sorts of deep connections they professed to experience in hardcore rituals as youths were not necessarily currently accessible to them, nor were they replicable elsewhere. Findings then ultimately suggest some post-traditional religious experiences might now be profitably considered in terms of the life course, which has itself transformed alongside the proliferation of newer late/post-modern affiliations and communities.

In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

Over the course of the early part of August 2011, we saw revolving images of social disorder in London yet very thin explanations for the events. Yet the disorder continued and each time it evolved in different areas. Then the politicians came back from holiday and all the usual suspects were thrown in the mix: “gangs” “problem youth” “dysfunctional families” “single parents” “the underclass”; the familiar list went on. The debates which followed revolved around the violence, victims, effective policing, and sentencing but rarely went into depth about the causes or how the disorder evolved so quickly and why. This paper tries to place the events in London in context by using the testimonies of those involved to show: why the social disorder developed when it did; and how it evolved so quickly.

In his spare time since the events, the author has undertaken short interviews with as many people as possible who were involved in some capacity (instigators, fringe participants, spectators, local residents, professionals) because collectively, they hold the clues with regard to how and why this occurred. Ethical approval was granted by the University of East London Ethics Committee.

This paper shows how relations between the authorities and the public in certain urban communities are extremely fragile and that it doesn't take much to stimulate public action on perceived injustices. Importantly, however, it demonstrates how exactly social networking played a significant role in the way the social disorder started and evolved, concluding that the reasons for involvement were collective as well as subjective. Lastly, it highlights the one‐sided nature of the media depictions and how the knee‐jerk government response was hard‐line and blatantly disregarded established criminal justice processes.

To date, discussions have only taken place with 30 participants and what is offered here is a “work in progress”.

This is likely one of the first attempts based on empirical data to conceptualise the motivations for involvement in the social disorder in London.