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Following the Health and Safety Executive's (HSE) proposal that the assessment and control cycle approach, already applied to physical health and safety risks, be adopted to manage stress at work, the Institute of Occupational Medicine (IOM) developed an Organisational Stress Health Audit (OSHA). The OSHA has three tiers: stage one involves the identification of sources of stress and opportunities for risk reduction; stage two investigates areas of major concern and generates further recommendations for risk reduction; and stage three evaluates the effectiveness of the recommendations in reducing risk. This paper presents the application of the OSHA in three organisations in a study commissioned by the Health Education Board for Scotland (HEBS) and outlines the aims of the study, the methods used and the main results and conclusions of the work.

The purpose of this paper is to conceptualize the notion of thin crossing points from a social network perspective and to outline the concrete networking strategies that enable salespeople to foster mutually valuable resource exchange (i.e. to thin crossing points) across a selling ecosystem.

The authors integrate extant theoretical perspectives to advance a conceptual framework of sales-related networking across three key actors in a selling ecosystem: intraorganizational selling actors and actors in customers and external partner organizations.

Thin crossing points are defined as figurative transaction points at the boundary between organizations or organizational subunits at which actors engage in mutually valuable resource exchange in the process of value cocreation. To thin crossing points with key ecosystem actors, salespeople must adapt networking strategies considering the time and trust constraints inherent in a network relationship. Such constraints inform the most advantageous network centralities (degree, eigenvector and betweenness) and actions to impact key network properties (tie strength, contact diversity) that enable salespeople to efficiently develop social capital and thus to optimally thin crossing points across a selling ecosystem.

To the best of the authors’ knowledge, this study is the first social network-based exploration of salespeople’s role in thinning crossing points with key ecosystem actors. It advances a novel conceptual framework of sales-related networking strategies that foster social capital development and optimally thin crossing points across a selling ecosystem.

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context.

This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations.

In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband.

Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.

The stock market in the Kingdom of Saudi Arabia is quickly developing and maturing. While the inefficiencies of this market have already been attributed to its mechanics (Abdeen and Shook, 1984; Butler and Malaikah, 1992; Abdelkader, 1993), information concerning the market players has not been available. This research reports descriptive results of 74 interviews with Saudi investors. The results provide insight into the information that is used for investing decisions, support prior evidence of market inefficiency, and encourage more research in this area.

In the twenty-first century, the family has been turning towards a greater plurality of training paths, situations, family and parental arrangements. However, despite changes in legislation, values, representations and practices, the word family remains inexorably associated with the heterosexual bi-parental model. This paper aims to contribute to the knowledge of the family dynamics of non-heterosexual people, mainly concerning the process of transition to parenting, in relation to family changes in Portuguese society. To do so this study aims to analyze four in-depth interviews¹ with young adults, women and men who have a homoconjugality relationship and a project of parenting in mind.

Based on a qualitative methodology the study intends to discuss issues related to the challenge of heteronormativity, equality within the couple, projects and gender representations of parenthood and in particular what it means for the men and women interviewed, to be a father and to be a mother in a same sex couple and how they project themselves as fathers and mothers.

The study discusses all these issues always in relation to the biographical trajectories, the history and life as a couple and the structural and individual resources, such as school and professional qualifications. It also analyzes the main difficulties experienced in revealing their sexuality to the significant others and the difficulties / strategies they anticipate in relation to the parenting project.

The authors conclude that female interviewees show greater independence of a male figure in relation to their parental projects and anticipate less difficulty in their parental skills compared with the gay man interviewed.

To analyze the dynamics of parenting in same-sex couples, this study also points out to the need to construct a model of analysis capable of articulating structural factors, such as job insecurity and heteronormativity, biographies and individual resources and profiles of conjugal interactions.

Robert J. Antonio is Professor of Sociology at the University of Kansas, Lawrence, Kansas, USA. His e-mail address is anto@falcon.cc.ukans.eduArmando Bartra is a Sociologist, Historian, and President of the Instituto Maya, in Mexico City, Mexico. The Instituto Maya has worked for the past 30 years with peasant and indigenous groups on leadership, capacity building, micro-credit, and related rural development projects. His e-mail address is circo@laneta.apc.orgMichael Mayerfeld Bell is Associate Professor of Rural Sociology at the University of Wisconsin-Madison, Madison, Wisconsin, USA, and Collaborating Associate Professor of Sociology at Iowa State University, Ames, Iowa, USA. His e-mail address is michaelbell@wisc.eduGisela Landázuri Benı́tez teaches Rural Development at the Universidad Autónoma Metropolitana, Xochimilco, Mexico City, Mexico. Her e-mail address is giselalb@prodigy.net.mxAlessandro Bonanno is Professor of Sociology and Chair of Sociology at Sam Houston State University in Huntsville, Texas, USA. His e-mail address is soc_aab@shsu.eduLawrence Busch is University Distinguished Professor of Sociology at Michigan State University, East Lansing, Michigan, USA. He is also Director of the Institute for Food and Agricultural Standards, and a Past President of the Rural Sociological Society. His e-mail address is Lawrence.Busch@ssc.msu.eduJorge Calbucura is a Senior Researcher at the Department of Sociology at the University of Uppsala, Sweden. His e-mail address is Jorge.Calbucura@soc.uu.seMaria del Mar Delgado is Assistant Professor of Rural Development at the Department of Economics, Sociology, and Agriculture Policy, University of Cordoba, Cordoba, Spain. She is a member of the Rural Development Team at the University of Cordoba. Her e-mail address is mmdelgado@uco.esCornelia Butler Flora is Charles F. Curtiss Distinguished Professor of Agriculture and Professor of Sociology at Iowa State University, Ames, Iowa, USA. She is also Director of the North Central Regional Center for Rural Development and a Past President of the Rural Sociological Society. Her e-mail address is cflora@iastate.eduRosemary Elizabeth Gali is the coordinator of the Sociology Module of the Master’s Program in Development Management sponsored by the International Labour Organization (ILO) and the University of Torino, Italy. She has worked as a consultant for most of the major development agencies and was an adviser to the government of Mozambique during the 1990s. Her e-mail address is gallirose@hotmail.comFred T. Hendricks is Professor and Head of Department at the Department of Sociology, Rhodes University, Grahamstown, South Africa. He is also Managing Editor of the African Sociological Review. His e-mail address is f.hendricks@ru.ac.zaSusie Jacobs is Senior Lecturer at the Department of Sociology of Manchester Metropolitan University, Manchester, United Kingdom. She is co-director of the Institute of Global Studies there. Her e-mail address is s.jacobs@mmu.ac.ukThomas A. Lyson is Professor in the Department of Rural Sociology, Cornell University, Ithaca, New York, USA. He is also Director of Cornell’s Community, Food, and Agriculture Program, and a past editor of the journal Development Sociology. His e-mail address is tal2@cornell.eduLois Wright Morton is Assistant Professor of Sociology at Iowa State University, Ames, Iowa, USA. Her e-mail address is lwmorton@iastate.eduEduardo Ramos is Associate Professor at the Department of Economics, Sociology, and Agriculture Policy, University of Cordoba, Cordoba, Spain. He is also Head of the Co-operation for Development Chair. He is a member of the Rural Development Team at the University of Cordoba. His e-mail address is eduardo.ramos@uco.es

The purpose of this paper is to examine the impact of mayors’ corruption on the municipal interest rate set by lenders.

The sample consists of a panel data for all the Spanish cities with population over 50,000 for 2002–2013 (130 municipalities). In line with previous literature and the structure of the panel data, the authors use a generalized method of moments equation to the main model and three robustness checks.

The results, robust to different specifications, indicate that banks do not take mayors’ corruption as a significant risk component of the municipal solvency. The data show a “corruption premium” ranging from −1 to 33 basis points, which aligns with the size of the “corruption premium” found by the literature, but the significance is low. This finding is connected, on the one hand, with the rigid, thorough Spanish legal framework ruling municipal financial management, and on the other hand, with the characteristics of mayors’ corruption. Robust evidence shows that key financial indicators influence interest rates: current saving, with a strong influence, and level of indebtedness, to a lesser extent. Besides, more populated cities pay lower interest rates.

The main limitation stems from the calculation of interest rate, because but sharp debt changes may decrease the accuracy.

The data prove that banks value this surplus as a sign of solvency and set lower interest rates. Considering that this financial indicator is key for setting the interest rate, as a point for practitioners, current saving should be monitored by the municipal financial officer, as a way to reduce the financial cost. Besides, legislation should consider current saving as a benchmark to set balanced budget rules or to establish conditions for municipalities to get into greater indebtedness.

This is the first research on municipal interest rate premium due to corruption in Spain.

The purpose of this article is to compare the effects of global competitive pressures on the UK and French B-schools' management systems through the lens of career ecosystems.

This is a qualitative inquiry employing in-depth, semi-structured interviews with 44 business school academics in the two countries.

This paper demonstrates the importance of top-down and bottom-up ecosystem influences for creating contrasting performance management systems in competitive B-schools in the two countries, to different outcomes for institutions and faculty careers.

The authors focus on faculty working in top business schools, which limits the generalizability of the findings. Future research could apply the ecosystem lens to other institutions and geographical areas to highlight best practices and evaluate their transferability across borders.

The study highlights alternative HR practices and potentially workable adjustments to current systems that could be envisaged in order to enhance performance of individuals and institutions without jeopardizing the chances of valuable human resources to bring their contributions to the success of B-schools.

This paper compares and contrasts different performance management systems, taking into account exogenous and endogenous influences on B-schools that operate in a highly competitive and rapidly changing global management education market.

This chapter investigates whether earnings management activities increase the likelihood of receiving a qualified audit report. We have carried out this study with a sample of Spanish companies for the period 2001–2009. Previous research on the issue is not only scarce but also suffers from methodological pitfalls. In all cases, researchers have followed a matched sample approach without considering the implications of such approach for the statistical analysis. Despite its great popularity among researchers in accounting, the use of matched-based sampling is susceptible to produce technical errors in the statistical analysis. The main problem consists in the generalization of results obtained with a nonrandom sample to the whole population of firms. Our results do not show a significant relationship between EM and qualified audit reports. We have also addressed whether the international financial crisis has affected our results and concluded that Spanish companies seem to have used EM during the crisis to push down earnings, probably expecting to take advantage of the positive earnings surprises during the postcrisis period. Nevertheless, the financial crisis has not changed the nature of the EM-qualified opinions relationship.