SUSAN L GOODMAN, EUNICE M BLAIN, MARIA BIENER, BERYL MORRIS, KEITH BRONSON and ALASDAIR MONTGOMERY
From time to time the Editor receives mildly supplicating notes from contributors lamenting the absence of a fee for articles.
Rose Onyeali, Benjamin A. Howell, D. Keith McInnes, Amanda Emerson and Monica E. Williams
Older adults who are or have been incarcerated constitute a growing population in the USA. The complex health needs of this group are often inadequately addressed during…
Abstract
Purpose
Older adults who are or have been incarcerated constitute a growing population in the USA. The complex health needs of this group are often inadequately addressed during incarceration and equally so when transitioning back to the community. The purpose of this paper is to discuss the literature on challenges older adults (age 50 and over) face in maintaining health and accessing social services to support health after an incarceration and to outline recommendations to address the most urgent of these needs.
Design/methodology/approach
This study conducted a narrative literature review to identify the complex health conditions and health services needs of incarcerated older adults in the USA and outline three primary barriers they face in accessing health care and social services during reentry.
Findings
Challenges to healthy reentry of older adults include continuity of health care; housing availability; and access to health insurance, disability and other support. The authors recommend policy changes to improve uniformity of care, development of support networks and increased funding to ensure that older adults reentering communities have access to resources necessary to safeguard their health and safety.
Originality/value
This review presents a broad perspective of the current literature on barriers to healthy reentry for older adults in the USA and offers valuable system, program and policy recommendations to address those barriers.
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Abdifatah Ahmed Haji and Mutalib Anifowose
This paper aims to examine the role of the audit committee function as an internal assurance provider in the emerging integrated reporting (IR) practice. In particular, the…
Abstract
Purpose
This paper aims to examine the role of the audit committee function as an internal assurance provider in the emerging integrated reporting (IR) practice. In particular, the authors examine the role of the overall effectiveness, as well as specific aspects, of the audit committee function in IR practice.
Design/methodology/approach
The authors examine the integrated reports of 246 firm-year observations of large South African companies over a three-year period (2011-2013), following the introduction of an “apply or explain” IR requirement and an embedded “combined assurance” model in South Africa. Drawing from conflicting theoretical perspectives of economics-based (e.g. agency theory) and socio-political theories (e.g. legitimacy theory), the authors develop competing hypotheses to predict the role of the overall, as well as specific aspects, of the audit committee function in IR practice.
Findings
Consistent with the predictions of economics-related theories, the authors find that the overall effectiveness of the audit committee function has a strong positive association with the extent and quality of IR practice. In particular, audit committee authority and meetings are shown to have a significant positive impact on IR practice. However, as implied by socio-political theories, the authors do not find a significant association between key aspects of the audit committee function such as audit committee independence and financial expertise and IR practice.
Practical implications
This study informs local and international regulatory authorities, as well as the business community, about the potential significance of internal assurance mechanisms such as the audit committee function in the emerging IR practice. Given the practical challenges associated with independent external assurance provisions, the findings of this study suggest that internal assurance mechanisms – such as the audit committee function – can be genuine and cost-effective alternative assurance mechanisms in enhancing the credibility and reliability of non-financial reporting practices, particularly the emerging IR practice. The results also inform academic researchers to take cognisance from the expanding roles and responsibilities of audit committees and conduct in-depth investigation on “how” the audit committee function is handling the increasing responsibilities.
Originality/value
The study provides initial empirical account towards the role of the audit committee function in the emerging IR practice. The study is novel because it shows the significance of internal assurance mechanisms in wider organisational reporting practice.
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A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential…
Abstract
Purpose
A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax.
Design/methodology/approach
The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit. These 16 elements come in four groups.
Findings
In Group A, Elements 1‐4 correct for the downward bias in standard sources. In Group B, Elements 5‐10 broaden the concepts of land and rent beyond the conventional narrow perception, while Elements 11‐12 estimate rents to be gained by abating other kinds of taxes. In Group C, Elements 13‐14 explain how using the land tax, since it has no excess burden, uncaps feasible tax rates. In Group D, Elements 15‐16 define some moot possibilities that may warrant further exploration.
Originality/value
This paper shows how previous estimates of rent and land values have been narrowly limited to a fraction of the whole, thus giving a false impression that the tax capacity is low. The paper adds 14 elements to the traditional narrow “single tax” base, plus two moot elements advanced for future consideration. Any one of these 16 elements indicates a much higher land tax base than economists commonly recognize today. Taken together they are overwhelming, and cast an entirely new light on this subject.
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Russell W. Belk, Kelly Tian and Heli Paavola
Purpose – We use data from the United States and Finland, a literature review, and historical analysis to understand the concept and role of cool within global consumer…
Abstract
Purpose – We use data from the United States and Finland, a literature review, and historical analysis to understand the concept and role of cool within global consumer culture.
Methodology/approach – This is a conceptual review and qualitative analysis of data from depth interviews, journals, and online discussion groups in two U.S. locations and one Finnish location.
Findings – Cool is a slang word connoting a certain style that involves masking and hiding emotions. As cool diffuses we find that it is both distilled and diluted. The concept itself has also evolved. What was once a low-profile means of survival and later a youthful rebellious alternative to class-based status systems has become commoditized.
Research limitations/implications – The study has been conducted in two cultures with a limited range of ages thought to be most susceptible to the appeal of being cool.
Practical limitations/implications – Marketers may not yet have exploited cool as effectively as they have exploited sex, but mainstream consumers now look for cool in the marketplace more than within themselves. The result is a continuous race to offer the next cool thing.
Originality/value of chapter – It is argued that coolness is a new status system largely replacing social class, especially among the young.
The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…
Abstract
The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.
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Sami W. Tabsh, Akmal S. Abdelfatah and Hany A. El Kadi
This paper aims to survey students and faculty from the College of Engineering at an American university in the United Arab Emirates about their perception on different issues…
Abstract
Purpose
This paper aims to survey students and faculty from the College of Engineering at an American university in the United Arab Emirates about their perception on different issues related to academic dishonesty. Opinions were sought on plagiarism, inappropriate collaboration, cheating on exams, copyright violations and complicity in academic dishonesty. Reasons for students to commit dishonest acts and ways to reduce academic misconduct were also included.
Design/methodology/approach
A survey involving 11 questions with multiple choice answers was developed and distributed to engineering students and faculty at the institution to get their perception of the considered issues.
Findings
Results of the study showed that while faculty and students were generally in agreement in their perception of the frequency of academic dishonesty among students, they greatly differed on the courses of action needed to reduce them. Most faculty members favored applying tougher penalties and using more proctors in exams. On the other hand, students preferred softer approaches such as educating them on academic integrity issues, applying lenient deadlines for assignments and reducing the difficulty of exams.
Research limitations/implications
The conclusions and recommendations of the study are applicable to colleges of higher education having similar characteristics and culture to the surveyed institution.
Practical implications
The findings can be used to understand students’ behavior and faculty’s attitude toward academic dishonesty, and to assess the effectiveness of current strategies addressing the issue at similar universities in the region.
Originality/value
The conducted literature review indicated that this work is believed to be a pioneering case study in the Gulf Cooperation Council countries.
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Adam Diamant, Anton Shevchenko, David Johnston and Fayez Quereshy
The authors determine how the scheduling and sequencing of surgeries by surgeons impacts the rate of post-surgical complications and patient length-of-stay in the hospital.
Abstract
Purpose
The authors determine how the scheduling and sequencing of surgeries by surgeons impacts the rate of post-surgical complications and patient length-of-stay in the hospital.
Design/methodology/approach
Leveraging a dataset of 29,169 surgeries performed by 111 surgeons from a large hospital network in Ontario, Canada, the authors perform a matched case-control regression analysis. The empirical findings are contextualized by interviews with surgeons from the authors’ dataset.
Findings
Surgical complications and longer hospital stays are more likely to occur in technically complex surgeries that follow a similarly complex surgery. The increased complication risk and length-of-hospital-stay is not mitigated by scheduling greater slack time between surgeries nor is it isolated to a few problematic surgery types, surgeons, surgical team configurations or temporal factors such as the timing of surgery within an operating day.
Research limitations/implications
There are four major limitations: (1) the inability to access data that reveals the cognition behind the behavior of the task performer and then directly links this behavior to quality outcomes; (2) the authors’ definition of task complexity may be too simplistic; (3) the authors’ analysis is predicated on the fact that surgeons in the study are independent contractors with hospital privileges and are responsible for scheduling the patients they operate on rather than outsourcing this responsibility to a scheduler (i.e. either a software system or an administrative professional); (4) although the empirical strategy attempts to control for confounding factors and selection bias in the estimate of the treatment effects, the authors cannot rule out that an unobserved confounder may be driving the results.
Practical implications
The study demonstrates that the scheduling and sequencing of patients can affect service quality outcomes (i.e. post-surgical complications) and investigates the effect that two operational levers have on performance. In particular, the authors find that introducing additional slack time between surgeries does not reduce the odds of back-to-back complications. This result runs counter to the traditional operations management perspective, which suggests scheduling more slack time between tasks may prevent or mitigate issues as they arise. However, the authors do find evidence suggesting that the risk of back-to-back complications may be reduced when surgical pairings are less complex and when the method involved in performing consecutive surgeries varies. Thus, interspersing procedures of different complexity levels may help to prevent poor quality outcomes.
Originality/value
The authors empirically connect choices made in scheduling work that varies in task complexity and to patient-centric health outcomes. The results have implications for achieving high-quality outcomes in settings where professionals deliver a variety of technically complex services.