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Book part
Publication date: 4 September 2015

Jacqueline A. Burke and Hakyin Lee

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times…

Abstract

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

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Sustainability and Governance
Type: Book
ISBN: 978-1-78441-654-6

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Article
Publication date: 1 August 2002

L. Rapoport, V. Leshchinsky, M. Lvovsky, O. Nepomnyashchy, Yu Volovik and R. Tenne

In the past few years, inorganic fullerene‐like (IF) supramolecules of metal dichalcogenide WS2 and MoS2 with structures closely related to (nested) carbon fullerenes and…

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Abstract

In the past few years, inorganic fullerene‐like (IF) supramolecules of metal dichalcogenide WS2 and MoS2 with structures closely related to (nested) carbon fullerenes and nanotubes have been synthesized. Recent experiments showed that IF added to oil and impregnated into the porous matrixes possess lubricating properties superior to those of layered WS2 and MoS2 (2H platelets). The main goal of this work was to analyze the mechanism of friction of fullerene‐like nanoparticles. Friction and wear behavior of IF in different contact conditions is studied. Third body model is considered. Sliding/rolling of the IF nanoparticles in the boundary of the first bodies and in between the wear particles (third body) is supposed to facilitate the shear of the lubrication film. Broken and oxidized 2H‐WS2 small pieces adhered to wear debris do not provide high tribological properties especially under high loads.

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Industrial Lubrication and Tribology, vol. 54 no. 4
Type: Research Article
ISSN: 0036-8792

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Book part
Publication date: 30 January 2015

Jen Schradie

How does gender equity fare in the digital public sphere(s)? To understand the mechanism of the gender gap, this study analyzes the interaction of gender with class, age, and…

Abstract

How does gender equity fare in the digital public sphere(s)? To understand the mechanism of the gender gap, this study analyzes the interaction of gender with class, age, and parenthood. With American national survey data, this research compares different types of online content production practices in this blurred digital public sphere(s). Findings show differences between men and women in five of six digital content creation activities. Women are more likely to consume online content; men are more likely to produce it. From more public blogging to more private chatting, inequality persists. Interactions with gender show (1) women from higher educational levels face more inequality compared to their male counterparts than do women from lower educational levels; (2) age is not a factor in the gender gap; and (3) generally, parental status fails to explain the production divide. Understanding the gender gap and its mechanisms can help ameliorate inequalities. Some argue that the Internet is a more egalitarian public platform for women while others find gender inequality. But neither body of research has attended to the blurring of the public and private spheres on the Internet.

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Communication and Information Technologies Annual
Type: Book
ISBN: 978-1-78441-454-2

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Article
Publication date: 3 April 2018

Rahul Rai, Samuel Tromans, Chaya Kapugama, Verity Chester, Ignatius Gunaratna, Peter Langdon and Regi T. Alexander

The diagnosis of psychosis in individuals with autism spectrum disorder (ASD) poses a unique clinical challenge. The presence of intellectual disability (ID) further complicates…

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Abstract

Purpose

The diagnosis of psychosis in individuals with autism spectrum disorder (ASD) poses a unique clinical challenge. The presence of intellectual disability (ID) further complicates the diagnostic picture. Reliable and timely diagnosis of psychosis in such individuals minimises the duration of untreated psychotic symptoms and the subsequent impact on the quality of life of the patients concerned. The paper aims to discuss this issue.

Design/methodology/approach

The authors present four patients with psychosis, ASD and ID, who have received care within forensic mental health and ID settings. These examples demonstrate the interaction between these conditions, as well as issues pertaining to diagnosis and management.

Findings

In all four patients, sustained use of antipsychotic medication was objectively associated with an improvement in psychotic symptoms and quality of life. In instances where autistic phenomena were accentuated upon development of psychosis, such features returned to the baseline levels evident prior to the onset of psychosis.

Practical implications

The discussion and related case examples could improve the understanding of the possibility of psychosis in individuals with ASD and ID, and increase awareness of this diagnostic possibility among healthcare professionals.

Originality/value

This is the first published case series illustrating the challenges of diagnosing psychosis in individuals with ASD and ID.

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Advances in Autism, vol. 4 no. 2
Type: Research Article
ISSN: 2056-3868

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Article
Publication date: 4 January 2016

Marco O. Bertelli, Michele Rossi, Roberto Keller and Stefano Lassi

The management of individuals with autism spectrum disorders (ASDs) requires a multimodal approach of behavioural, educational and pharmacological treatments. At present, there…

588

Abstract

Purpose

The management of individuals with autism spectrum disorders (ASDs) requires a multimodal approach of behavioural, educational and pharmacological treatments. At present, there are no available drugs to treat the core symptoms of ASDs and therefore a wide range of psychotropic medications are used in the management of problems behaviours, co-occurring psychiatric disorders and other associated features. The purpose of this paper is to map the literature on pharmacological treatment in persons with ASD in order to identify those most commonly used, choice criteria, and safety.

Design/methodology/approach

A systematic mapping of the recent literature was undertaken on the basis of the following questions: What are the most frequently used psychoactive compounds in ASD? What are the criteria guiding the choice of a specific compound? How effective and safe is every psychoactive drug used in ASD? The literature search was conducted through search engines available on Medline, Medmatrix, NHS Evidence, Web of Science and the Cochrane Library.

Findings

Many psychotropic medications have been studied in ASDs, but few have strong evidence to support their use. Most commonly prescribed medications, in order of frequency, are antipsychotics, antidepressants, anticonvulsants and stimulants, many of them without definitive studies guiding their usage. Recent animal studies can be useful models for understanding the common pathogenic pathways leading to ASDs, and have the potential to offer new biologically focused treatment options.

Originality/value

This is a practice review paper applying recent evidence from the literature.

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Advances in Mental Health and Intellectual Disabilities, vol. 10 no. 1
Type: Research Article
ISSN: 2044-1282

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Article
Publication date: 7 September 2015

Marco O. Bertelli, Micaela Piva Merli, Elspeth Bradley, Roberto Keller, Niccolò Varrucciu, Chiara Del Furia and Nicola Panocchia

During the last few years the prevalence of autism and Autism Spectrum Disorder (ASD) has increased greatly. A recurring issue is the overlap and boundaries between Intellectual…

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Abstract

Purpose

During the last few years the prevalence of autism and Autism Spectrum Disorder (ASD) has increased greatly. A recurring issue is the overlap and boundaries between Intellectual Developmental Disorder (IDD), ASD and Schizophrenia Spectrum Disorders (SSD). In clinical practice with people with IDD, the alternative or adjunctive diagnosis of ASD or SSD is particularly challenging. The purpose of this paper is to define the boundaries and overlapping clinical characteristics of IDD, ASD and SSD; highlight the most relevant differences in clinical presentation; and provide a clinical framework within which to recognize the impact of IDD and ASD in the diagnosis of SSD.

Design/methodology/approach

A systematic mapping of the international literature was conducted on the basis of the following questions: first, what are considered to be core and overlapping aspects of IDD, ASD and SSD; second, what are the main issues in clinical practice; and third, can key diagnostic flags be identified to assist in differentiating between the three diagnostic categories?

Findings

Crucial clinical aspects for the differentiation resulted to be age of onset, interest towards others, main positive symptoms, and anatomical anomalies of the central nervous system. More robust diagnostic criteria and semeiological references are desirable.

Originality/value

The present literature mapping provides a comprehensive description of the most relevant differences in the clinical presentation of ASD and SSD in persons with IDD.

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Advances in Mental Health and Intellectual Disabilities, vol. 9 no. 5
Type: Research Article
ISSN: 2044-1282

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Article
Publication date: 1 February 2003

Sadia Nadeem and Chris Hendry

This paper focuses on the possibilities of the long‐term development of flexible working as a work‐life policy, through understanding the power dynamics between the individual…

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Abstract

This paper focuses on the possibilities of the long‐term development of flexible working as a work‐life policy, through understanding the power dynamics between the individual and the organisation. The study presents a framework which summarises the factors influencing the employee‐employer power dynamics, and leads us to the research questions. The methodology involves triangulation in case studies in two organisations based on surveys of representative samples in each organisation (n = 243 and n = 128) and interviews with the management. Findings support the long‐term development of employee‐friendly flexible working. There is a strong desire, and a lack of polarisation of attitudes, among employees for greater flexibility. Certain employee groups with stronger negotiating power have initiated the work‐life debate, but in doing so, they have increased the power of all employees through lowering ideological barriers, and creating knowledge of new possibilities and aspirations. Favourable external pressures and changing business needs also improve the position of employees.

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Women in Management Review, vol. 18 no. 1/2
Type: Research Article
ISSN: 0964-9425

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Article
Publication date: 26 March 2010

Suzan Lewis and Anne Laure Humbert

The purpose of this paper is to examine the impact of flexible working arrangements (FWAs) and particularly reduced hours working arrangements on a Dual Agenda of gender equity…

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Abstract

Purpose

The purpose of this paper is to examine the impact of flexible working arrangements (FWAs) and particularly reduced hours working arrangements on a Dual Agenda of gender equity and workplace effectiveness, in a case study organization employing a relatively high proportion of women scientists.

Design/methodology/approach

In‐depth interviews based on the initial stages of collaborative interactive action research (CIAR) are used within a case‐study approach. The interviews explored working practices, the assumptions underpinning them and their un/intended consequences.

Findings

The main form of FWA used in the organization, four days a week, is double edged and complex in its effects. It supports mothers, but at a cost because of gendered assumptions. Despite a commitment to flexibility and “work‐life balance”, the gendered construction of the ideal worker and ideas of competence conflated with hegemonic masculinity, remain powerful. This, together with a prevalent “good mother” ideology, undermines both gender equity and workplace effectiveness.

Practical implications

This paper is of value to both researchers and policy makers. It shows that highly developed work‐life balance or flexible working polices are not sufficient to enhance gender equity and points to the importance of surfacing and challenging gender assumptions in science, engineering and technology. It emphasizes the need to move forward from policy to practice.

Originality/value

This paper contributes to a growing body of work using initial stages of the CIAR methodology and showcases the theoretical insights gained by such an approach.

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Equality, Diversity and Inclusion: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 2040-7149

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Article
Publication date: 1 December 2003

Suzan Lewis, Rhona Rapoport and Richenda Gambles

Despite a wealth of research and policy initiatives on “work‐family”, “work‐life balance” or what we prefer to call work‐personal life integration, societies seem stuck about how…

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Abstract

Despite a wealth of research and policy initiatives on “work‐family”, “work‐life balance” or what we prefer to call work‐personal life integration, societies seem stuck about how to make equitable, satisfactory and sustainable changes in the ways in which paid work can be combined with the rest of life. So what is holding back satisfactory change? And how can people move beyond this apparent deadlock in workplaces and other institutions and really go forward? This paper looks at some of the reasons why issues about work‐personal life integration have become so pressing and then reflects on implications for working towards more fundamental changes at many different levels. It highlights sticking points holding back change and argues that these could be developed into new levers for change by emphasising the need to rethink and question many deeply held – but outdated – assumptions about working practices, families, culture and personal lives.

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Journal of Managerial Psychology, vol. 18 no. 8
Type: Research Article
ISSN: 0268-3946

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Available. Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Free Access. Free Access

Abstract

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Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

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