The winter 1991 issue of Reference Services Review featured an annotated bibliography of literature on Christopher Columbus from 1970 to 1989. That literature covered such topics…
Abstract
The winter 1991 issue of Reference Services Review featured an annotated bibliography of literature on Christopher Columbus from 1970 to 1989. That literature covered such topics as Columbus' ancestry, heraldry, and the locations of both his American landfall and burial site. This annotated checklist focuses mainly on Columbus' legacy, on works that offer a dissenting point of view from most previous writings about Columbus (and on works that react to the dissenters), on material written by Native American and other non‐European authors, and on materials published by small and noncommercial presses.
Hannah Smithson, Thomas Lang and Paul Gray
Since 2015, the authors of this chapter have been working together through a formal partnership between Manchester Metropolitan University and the 10 youth offending teams (YOTs…
Abstract
Since 2015, the authors of this chapter have been working together through a formal partnership between Manchester Metropolitan University and the 10 youth offending teams (YOTs) in the Greater Manchester region of north west England.1 This partnership, termed the Greater Manchester Youth Justice University Partnership (GMYJUP), is the first of its kind in a youth justice context. GMYJUP has predominately focused on strengthening justice-involved children's participation in decision-making processes and embedding meaningful participation in youth justice service delivery and practice (Smithson et al., 2020; Smithson & Gray, 2021; Smithson & Jones, 2021). In this chapter, the authors outline the Child-First narrative that is becoming increasingly apparent in the youth justice system in England and Wales, before describing our own body of participatory work which has resulted in the co-creation (with justice-involved children) of a transformative framework of practice that we term Participatory Youth Practice (hereafter referred to as PYP). The chapter goes on to provide a candid account of the facilitators and barriers that youth justice practitioners have encountered when endeavouring to embed PYP into existing youth justice processes. The authors conclude with a consideration of the value of child-centred practice for children and practitioners.
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Stefan Schaltegger and Dimitar Zvezdov
Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and…
Abstract
Purpose
Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.
Methodology
Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.
Findings
The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.
Practical implications
Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.
Value of chapter
The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.
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This paper aims to examine market inefficiencies in the National Football League (NFL) betting market from the 2003 season to the 2016 season.
Abstract
Purpose
This paper aims to examine market inefficiencies in the National Football League (NFL) betting market from the 2003 season to the 2016 season.
Design/methodology/approach
The author examines the impact that division rivals and previously known determinants of inefficiencies have on the current NFL gambling market.
Findings
The results show that games against division rivals have a lower chance of the home team covering the spread and the chance the game will result in an over. This result demonstrates that the sportsbooks underestimate the familiarity that teams have with each other’s players, coaches and tendencies from playing each other twice per year. Moreover, using this result in conjunction with previous known inefficiencies, the author puts forth a model to test out of sample predictions. The results from these tests show profitable strategies in the point spread and totals market with a win rate of nearly 57 per cent.
Originality/value
Overall, this paper demonstrates inefficiencies in the NFL betting market that future bettors may be able to take advantage of.
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Barbara Cohen, Joel A. Cohen, Paul Gray, Tiffany Anderson and Cheryl Kester
A. Salama, A. Cathcart, M. Andrews and R. Hall
This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the current…
Abstract
This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the current policy of voluntarism in the UK. A brief review of the relevant theories, which explain why managers might choose to voluntarily provide environmental responsibility information to parties outside the organisation, is presented. With this background, the paper then questions whether the UK government’s faith in voluntarism and the pursuit of best practice will be enough to generate any real change in current environmental reporting practices. We argue that voluntarism is not effective and that there is an urgent need to introduce strict governmental regulations on the information that must be disclosed and the form in which it should be presented in corporate annual reports as have been established in several other countries. In addition, further consideration is needed to achieve reforms in academic accounting education in order to improve corporate accountability and transparency in corporate annual reports. Organisations need to respond to the growing demands for corporate social and environmental responsibility and this will be possible with the support of an accounting profession that takes a more proactive approach to engaging with stakeholders. For this to happen, we need to rethink the focus of accounting and business education. We must move away from the dominant model, which treats accountancy as a set of techniques, towards a more holistic approach which recognises the social and environmental impacts of organisational activity.
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Discusses the EC Commission′s new proposal for a directive on thehygiene of foodstuffs with particular emphasis on the incidence offood‐borne diseases and consumer behaviour as…
Abstract
Discusses the EC Commission′s new proposal for a directive on the hygiene of foodstuffs with particular emphasis on the incidence of food‐borne diseases and consumer behaviour as well as ways of regulating food processing that will protect consumers, protect bona fide producers and vendors from unscrupulous practices by competitors, be acceptable in a business and industry context, and be verifiable by appropriate authorities.