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Article
Publication date: 1 June 1980

O. af STROM

Key elements in the establishment of an effective world‐wide aviation training network have been the standardisation of curricula and occupations and the systemisation of…

40

Abstract

Key elements in the establishment of an effective world‐wide aviation training network have been the standardisation of curricula and occupations and the systemisation of planning, administration and evaluation …

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Aircraft Engineering and Aerospace Technology, vol. 52 no. 6
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 1 February 2000

Yaw A. Debrah and Ian G. Smith

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on…

11596

Abstract

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

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Management Research News, vol. 23 no. 2/3/4
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 5 February 2018

Hairul Suhaimi Nahar

The purpose of this paper is to explore the (in)tolerance level of accounting major students in Oman toward identified integrity destroying academic activities.

685

Abstract

Purpose

The purpose of this paper is to explore the (in)tolerance level of accounting major students in Oman toward identified integrity destroying academic activities.

Design/methodology/approach

A triangulation approach was adopted whereby a questionnaire survey on academic fraud (AF) was administered to a group of Omani major accounting students. The descriptive statistical results were further analyzed and validated using in-depth interviews in exploring further the students’ tolerance decisions.

Findings

A conceivably low and non-disturbing tolerance level toward the myriads of integrity destroying academic activities was documented. The tolerance is, however, observed to be dynamic in nature as it is sensitive to fraud “severity” and “seriousness”, i.e. it increases as AF activities become less severe and serious. Minor free-ride is tolerated the most, followed by minor plagiarism and seldom forgery. These AF activities were tolerated most by female and academically weak students. The varying results suggest that demographic factors do play a role in shaping Omani future accountants’ AF tolerance. The interview results further point to the intertwined factors of academic, family and peers, as well as religion that primarily influence their AF tolerance levels.

Originality/value

The research fills the extremely scarce accounting education literature in Oman by documenting fresh evidence of AF (in)tolerance among future members of the country’s accountancy profession. As academic is the primary source of accountants’ accountability and integrity knowledge and training base, investigating accounting students’ tolerance toward integrity in the acute context of AF would effectively provide a reflection of the profession’s future integrity environment.

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Journal of Accounting in Emerging Economies, vol. 8 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 1 March 2000

Benedicta Egbo

Examines some of the economic implications of persistently excluding women in Sub‐Saharan Africa from access to literacy, arguing that women can not fulfil their full potential…

355

Abstract

Examines some of the economic implications of persistently excluding women in Sub‐Saharan Africa from access to literacy, arguing that women can not fulfil their full potential both on an individuals and state level without this. Introduces the concept of “femanomics”, which is the enhancement of the status of women by positive intervention. Advocates the implementation of effective literacy policies geared towards social reconstruction, linking educational empowerment with women’s economic independence and provide an outline of areas which require attention.

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Equal Opportunities International, vol. 19 no. 2/3/4
Type: Research Article
ISSN: 0261-0159

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Fostering Productivity: Patterns, Determinants and Policy Implications
Type: Book
ISBN: 978-1-84950-840-7

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Article
Publication date: 1 September 1999

Patrick A. Traichal, George W. Gallinger and Steve A. Johnson

Identifies three approaches to controlling the agent‐principal conflict for CEOs (market discipline, compensation structure and monitoring mechanisms) and reviews previous…

937

Abstract

Identifies three approaches to controlling the agent‐principal conflict for CEOs (market discipline, compensation structure and monitoring mechanisms) and reviews previous relevant research. Develops a mathematical model of the relationship between pay‐for‐performance sensitivity and external monitoring; and tests it on 1971‐1993 US data. Presents the results, which suggest that the sensitivity is significantly affected by monitors, growth opportunities and CEO share ownership. Considers consistency with other research and the implications of the findings.

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Managerial Finance, vol. 25 no. 9
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 July 2005

Lionel Martellini and Branko Urošević

Executive compensation packages are often valued in an inconsistent manner: while employee stock options (ESOs) are typically valued ex‐ante, i.e., before uncertain ties are…

1826

Abstract

Executive compensation packages are often valued in an inconsistent manner: while employee stock options (ESOs) are typically valued ex‐ante, i.e., before uncertain ties are resolved, cash bonuses are valued ex‐post, i.e., by discounting the realized cash grants. Such a lack of consistency can, potentially, distort empirical results. A related, yet mostly overlooked, problem is that when ex‐post valuation is used pay‐performance measures cannot be well defined. Consistent use of ex‐ante valuation for all components of a compensation package would simultaneously resolve both of these problems and provide a natural framework for the analysis of agency problems. In this paper, we perform ex‐ante valuation of cash bonus contracts as if the executive’s performance were measured by the company stock price, demonstrate how the shape of the bonus contract influences the executive’s attitude toward risk, and study the pay‐performance sensitiv ty of such contracts. We commence by demonstrating that a typical executive bonus contract with a linear incentive zone has a pay off structure equivalent to a portfolio of standard and binary European call options so that the ex‐ante contract value is given by the linear combination of Black and Scholes call and binary call prices, with the strike prices at the boundary points of the incentive zone. Assuming that a risk neutral executive can choose the level of stock price volatility by selecting a set of projects at origination, we show that bonus contract terms can dramatically affect the executive’s risk taking behavior and pay performance incentives. Our results are extended to bonus contracts with non‐linear incentive zones, and performance share contracts with vesting risk.

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Managerial Finance, vol. 31 no. 7
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 February 1999

J.C. Spender and W. Grevesen

Recognizes the inherent conflict between multinationals’ (MNEs’) need to respond to local markets while using global integration to achieve economies of scale; and outlines…

1748

Abstract

Recognizes the inherent conflict between multinationals’ (MNEs’) need to respond to local markets while using global integration to achieve economies of scale; and outlines relevant research from the fields of both economic and organizational theory. Criticizes the process approach based on normative theory and suggests that loose coupling theory is a more practical way of looking at MNEs. Discusses the application of these ideas to their management and identifies seven behavioural characteristics of loosely coupled systems (Weick). Links these to Doz and Prahalad’s (1991) criteria for assessing the applicability of organizational theory to MNEs. Considers the research implications and believes that MNE organization will eventually be seen, not as a special case, but as a general model.

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Managerial Finance, vol. 25 no. 2
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 20 August 1996

Adne Cappelen, Nils Petter Gleditsch and Olav Bjerkholt

Abstract

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The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

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Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

120

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

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Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

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