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Article
Publication date: 1 December 1995

Sandra Meadows and Peter Rankin

Based on personal observation, discusses personal reflections onjob sharing – the application process, scope, and successes duringthe first year. Notes benefits both for the job…

623

Abstract

Based on personal observation, discusses personal reflections on job sharing – the application process, scope, and successes during the first year. Notes benefits both for the job sharers and their employers and indicates areas which the authors feel still need to be addressed. Gives some suggestions for those considering job sharing.

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Health Manpower Management, vol. 21 no. 6
Type: Research Article
ISSN: 0955-2065

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Article
Publication date: 1 September 2006

Rachel Hardiman

145

Abstract

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Records Management Journal, vol. 16 no. 3
Type: Research Article
ISSN: 0956-5698

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Article
Publication date: 19 June 2007

Rick Barry

460

Abstract

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Records Management Journal, vol. 17 no. 2
Type: Research Article
ISSN: 0956-5698

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Article
Publication date: 4 November 2014

Lyton Chithambo and Venancio Tauringana

– The purpose of this paper is to investigate the relationship between company-specific factors and the extent of greenhouse gas (GHG) disclosures.

1595

Abstract

Purpose

The purpose of this paper is to investigate the relationship between company-specific factors and the extent of greenhouse gas (GHG) disclosures.

Design/methodology/approach

The study is based on a sample of 210 FTSE 350 companies and uses the disclosure index to quantify GHG disclosures made in the annual reports, sustainability reports and web sites in 2011. Ordinary least squares regression is employed to model the relationship between the company-specific factors and the extent of GHG disclosures.

Findings

The results indicate that company size, gearing, financial slack and two industries (consumer services and industrials) are significantly associated with GHG disclosures while profitability, liquidity and capital expenditure are not. When the authors disaggregate GHG disclosures into qualitative and quantitative, the results suggest that the effect of some company factors differ depending on the type of GHG disclosures.

Research limitations/implications

The study is cross-sectional. A longitudinal study is necessary to understand the dynamics of GHG disclosures as firms may change their disclosure policy as the importance of GHG increases. The results imply that policy makers need to take into account certain company-specific factors when formulating policy aimed at improving GHG disclosures.

Originality/value

The results add evidence to the growing body of research focusing on the relationship between company-specific factors and GHG disclosure. The study also provides evidence that the effect of some company-specific factors on GHG disclosures differ depending on whether the GHG disclosures are quantitative or qualitative.

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Journal of Applied Accounting Research, vol. 15 no. 3
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 7 August 2017

Lyton Chithambo and Venancio Tauringana

The purpose of this paper is to investigate whether four corporate governance mechanisms (board size, non-executive directors, ownership concentration and directors’ share…

1406

Abstract

Purpose

The purpose of this paper is to investigate whether four corporate governance mechanisms (board size, non-executive directors, ownership concentration and directors’ share ownership) influence the extent of greenhouse gas (GHG) disclosure.

Design/methodology/approach

The study uses a mixed-methods approach based on a sample of 62 FTSE 1,000 firms. Firstly, the authors surveyed the senior management of 62 UK-listed firms in the FTSE 1,000 index to determine whether the corporate governance mechanisms influence their GHG disclosure decisions. Secondly, the authors used ordinary least squares (OLS) regression to model the relationship between the corporate governance mechanisms and GHG disclosure scores of the 62 firms.

Findings

The survey and OLS regression results both suggest that corporate governance mechanisms (board size and NEDs) do not influence GHG disclosures. However, the results of the two approaches differ, in that the survey results suggest that corporate governance mechanisms (ownership concentration and directors’ share ownership) do not influence the extent of GHG disclosure, while the opposite is true with the OLS regression results.

Research limitations/implications

The sample size of 62 firms is small which could affect the generalisability of the study. The mixed results mean that more mixed-methods approach is needed to improve the understanding of the role of corporate governance in GHG disclosures.

Originality/value

The use of mixed-methods to examine whether corporate governance mechanisms determine the extent of GHG voluntary disclosure provides additional insights not provided in prior studies.

Details

Corporate Governance: The International Journal of Business in Society, vol. 17 no. 4
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 24 June 2004

Malcolm Prentis

Times were tough for the heads of Australian independent schools in the 1950s and 1960s. In New South Wales alone, Knox Grammar School lost two, Barker College and P. L. C…

100

Abstract

Times were tough for the heads of Australian independent schools in the 1950s and 1960s. In New South Wales alone, Knox Grammar School lost two, Barker College and P. L. C. Croydon one each in the 1950s and Newington College had lost two and Meriden School one in the 1960s. And in 1965, Allen McLucas was forced to resign from The Scots College Sydney. Behind these problems of governance and leadership in independent schools lay deeper social and moral changes in the broader community and changing educational philosophies.

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History of Education Review, vol. 33 no. 1
Type: Research Article
ISSN: 0819-8691

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Article
Publication date: 1 August 2005

Peter Mason

A unique venture called the Middle Market Drug Project has been raising more than a few eyebrows. Based in the City of London, the new police project is taking out an impressive…

40

Abstract

A unique venture called the Middle Market Drug Project has been raising more than a few eyebrows. Based in the City of London, the new police project is taking out an impressive amount of supply and distribution of Class A drugs. The force behind this success is innovation. Peter Mason of the Centre for Public Innovation (CPI) explains how innovation and the entrepreneurial spirit are changing the shape of policing and efforts to tackle the resourceful drug dealing gangs.

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Drugs and Alcohol Today, vol. 5 no. 2
Type: Research Article
ISSN: 1745-9265

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Article
Publication date: 3 May 2016

Acklesh Prasad, Peter Green and Jon Heales

This paper aims to investigate whether organisations in developing economies legitimise their level of profit.

741

Abstract

Purpose

This paper aims to investigate whether organisations in developing economies legitimise their level of profit.

Design/methodology/approach

Organisations’ level of profit is evaluated against the readability of sections of information available in the corporate annual reports. These sections include the Chairman’s Report, the Chief Executive Officer Report and the Notes to the Accounts.

Findings

More profitable organisations report more readable information in their corporate annual reports. Information in the non-mandatory sections of the report (Notes to the Accounts) is more readable compared to the information in the mandatory sections of the report (Chairman’s Report). Larger organisations report more readable information. Public Enterprises report more readable information compared to the Publicly Listed Companies.

Research limitations/implications

Organisations in the developing economies are aware of their role in their society. They respond to instances of possible violation of the implied social contract by sharing information in ways that relays news in certain ways.

Practical implications

Evidence of presence of legitimising activities by organisations would imply the need to strengthen the regulatory and monitoring guidelines to ensure efficient use of society’s resources and a fair rent charge for the utilities.

Social implications

There is a greater need to monitor and question organisations’ level of earned profit to ensure it is necessary to maintain their operations.

Originality/value

This study is the first attempt to investigate organisations’ immediate legitimising activities in relation to their reported profit.

Details

Accounting Research Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 1 October 2002

John Coleman and Aidan Rankin

24

Abstract

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European Business Review, vol. 14 no. 5
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 1 April 2000

Alison Rankin Frost

Culture is still an issue for organisations both internally and externally, and becoming increasingly complex as markets, customers and employees go ‘global’. Culture is a…

2408

Abstract

Culture is still an issue for organisations both internally and externally, and becoming increasingly complex as markets, customers and employees go ‘global’. Culture is a multidimensional concept: organisations need to negotiate their own corporate culture; the national cultures of the nation‐states in which they operate; ethnic differences at regional and pan‐national levels; differences in the industry cultures of the market sectors in which they operate; and the various functional or professional cultures of the people that work within the organisation. While each of these dimensions poses its own issues, it is the interaction between them that is of key concern. When one dimension clashes with another the results can have a negative effect on the organisation; this clash is called a ‘culture impact’. Like earthquakes along fault lines, cultures are static until an event occurs which rocks the steady state. These events cannot be prevented, but they can be predicted and prepared for. And good preparation can mean the difference between survival and destruction. So it follows that negotiating culture requires the organisation to identify its position within the dimensions of culture, to understand the expectations and perception of these culture groups, to foresee when and how these groups will clash, and to plan strategies for dealing with the impact.

Details

Journal of Communication Management, vol. 4 no. 4
Type: Research Article
ISSN: 1363-254X

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