The title for this paper was selected advisedly, for it will serve to correct a popular misconception about the part the Chemical Industries Association plays in the collection…
Abstract
The title for this paper was selected advisedly, for it will serve to correct a popular misconception about the part the Chemical Industries Association plays in the collection and dissemination of statistics about the chemical industry.
This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect…
Abstract
This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.
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It is always useful at the beginning of any discourse to define the subject under discussion. I should therefore like to start by defining what a trade association is. This may…
Abstract
It is always useful at the beginning of any discourse to define the subject under discussion. I should therefore like to start by defining what a trade association is. This may seem a little superfluous but experience shows that there is considerable diversity of opinion not only on what a trade association is but also on what it does. This in itself is not surprising because associations differ in type, function and size, depending upon their history and the nature of the industry or business group whom they represent.
There can be few indeed engaged in tasks of food purity control who do not feel apprehensive at some of the modern trends in food production and preparation, particularly at the…
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There can be few indeed engaged in tasks of food purity control who do not feel apprehensive at some of the modern trends in food production and preparation, particularly at the ever‐increasing range of chemicals in food, whether as additives or contaminants. Undoubtedly there are many who have strong feelings on the subject, but fears and feelings are not evidence and it is an elementary law in every branch of science—some licence may be traditionally permitted in the Arts—that you do not make a statement of fact without being able to furnish proof of it. It seems wrong, therefore, for anyone to make such statements, however well‐intentioned, as were reported to have been made at a recent rally in London organised by the Animal Machines Action Group of the Animal Defence Society. A speaker is reported to have said “that hormone dyes and pesticides used on battery hens and calves increased the incidence of cancer amongst the people who ate these products. The same thing also increased the incidence of coronary thrombosis. It is a fact, although it has been denied, that some battery chickens are born with hardening of the arteries. People who eat them and their eggs run a risk of the same disease.”
Previous papers have discussed ‘public‐funded’ information resources. We should remind ourselves that public funds come from the economic resource of the country—and that comes…
Purpose – The author introduces the Eastern philosophy of wisdom, especially its epistemology of Yin-Yang Balancing as the Eastern cognitive frame, to shed light on the debates…
Abstract
Purpose – The author introduces the Eastern philosophy of wisdom, especially its epistemology of Yin-Yang Balancing as the Eastern cognitive frame, to shed light on the debates over the distinction and integration between research and practice as well as between qualitative and quantitative methods so as to solve the problems of relevance-rigor gap as well as complexity-simplicity gap. The author also applies the frame of Yin-Yang Balancing to the development of a novel method of case study.
Methodology/Approach – This is a conceptual article.
Central theme – The Eastern philosophy of wisdom is better at an open-minded exploration of open-ended issues by emphasizing relevance and complexity, while the Western philosophy of science is better at a closed-minded exploitation of close-ended issues by emphasizing rigor and simplicity. A geocentric integration of both Eastern and Western philosophies is needed.
Research and practical implications – Management research is far behind the need for theoretical insights into practical solutions largely due to the increasing gaps between relevance and rigor as well as between complex problems and simple solutions. The root cause of the two gaps lies in the overreliance on the Western philosophy of science, so a new light can be found in the Eastern philosophy of wisdom, and the ultimate solution is a geocentric integration of Eastern and Western philosophies. A novel method of case study can be built by applying the Eastern philosophy.
Originality/Value – The author highlights the urgent needs for the Eastern philosophy of wisdom and its integration with the Western philosophy of science toward a geocentric meta-paradigm. As a specific application of the geocentric meta-paradigm, the author proposes a novel method of case study called Yin-Yang Method.
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Farah Mulyasari, Rajib Shaw and Yukiko Takeuchi
The fact that the world is becoming increasingly urbanized is recognized by the United Nations (UNFPA, 2007) in the State of the World Population Report as the “The Urban…
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The fact that the world is becoming increasingly urbanized is recognized by the United Nations (UNFPA, 2007) in the State of the World Population Report as the “The Urban Millennium.” In year 1950, 30% of the world's population lived in cities and as of recently, the population has reached up to 50%, making year 2007 a turning point in the history of urban population growth (Bigio, 2003; Kreimer, Arnold, & Caitlin, 2003; UN-HABITAT, 2007). By year 2030, the United Nations expects more than 60% of population to be living in cities (Munich Re, 2005). And as shown by Surjan and Shaw (2009), by year 2050, the world's urban population is expected to grow by 3 billion people. Most of this growth will take place in developing countries, with the urban population in cities and towns doubling. As it has been summarized, from 1991 to 2005, more than 3.5 billion people were affected by disasters; more than 950,000 people have taken their lives unwillingly and damages have reached nearly 1,193 billion US dollars. Developing countries will suffer the most from climate change, since they are disproportionally affected and have intrinsic vulnerabilities to hazards and so far have struggled in increasing the capacity for risk reduction measures (Wahlström, 2009). Nevertheless, by contrast, even in the largest and wealthiest countries, which have diversified economies and risk transfer mechanisms, the loss has topped an amount of billions of US dollars, as was the case with Hurricane Katrina in USA in 2005. It has been confirmed with facts over the last two decades (1988–2007) that 76% of all disaster events were hydrological, meteorological, or climatological in nature, whether it occurred in urban or in rural areas.
S0‐called external information services are not new but in recent years they have taken on new dimensions. Because no industrial information service can be self sufficient, it has…
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S0‐called external information services are not new but in recent years they have taken on new dimensions. Because no industrial information service can be self sufficient, it has always been necessary to draw on outside sources to obtain references, documents, data, information and advice that will augment what can be supplied using internal resources.
Marlene J. Le Ber and Oana Branzei
Purpose – This chapter introduces, problematizes, and extends research on business model innovation in the third sector from a feminist perspective. We examine how the issues of…
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Purpose – This chapter introduces, problematizes, and extends research on business model innovation in the third sector from a feminist perspective. We examine how the issues of marginalization, subordination, and cooptation are revealed in dominant business models. These issues form a “dark triangle” that third-sector organizations strive to overcome.
Design/methodology/approach – We draw on a historical case study of Goodwill Industries International, Inc. (GII) to illustrate how business model innovations can counterbalance this dark triangle through three types of hybridization practices that can (re)engage the marginalized, the subordinated, and the coopted in more socially positive and economically viable opportunities.
Findings – This chapter uses a methodology of problematization to rebalance the overproblematization of critical management studies and the underproblematization of the mainstream literature on business models.
Originality/value – By recasting business model innovations as devices for reflection-in-action, this study extends the discussion on business models from the mainstream business literature to critical management studies; we underscore the versatility of business model in the third sector by first unpacking the social issues they are trying to solve and then decomposing them into specific sets of hybrid practices that explain how the desired social change can be effectively implemented.
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Prior to the 1970s, the enrollment of black students in U.S. medical schools was less than 3%. One-third of these students attended the three historically black medical schools…
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Prior to the 1970s, the enrollment of black students in U.S. medical schools was less than 3%. One-third of these students attended the three historically black medical schools that existed at that time. In 1970, the Association of American Medical Colleges (AAMC), representing the nation's medical schools, made a commitment for reaching parity of black medical student enrollment to that of the proportion of blacks in the U.S. population. The goal was that the enrollment of black students should reach 12% of total medical school enrollment. Within four years the enrollment of black students more than doubled to 7.5% by 1974. This greater than 100% enrollment increase was attributed to medical schools’ change in their commitment to affirmative action (Petersdorf, Turner, Nickens, & Ready, 1990; Cohen, Gabriel, & Terrell, 2002).