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Most companies are finding that cashflow—that is to say, positive cash flow—is more important than profit‐making at the moment. That is not to say that in the longer term profit is not of the highest importance, but in order to survive to make profits at all liquidity is essential. The problem is not confined to the United Kingdom but is world‐wide, and its solution depends on the use of all the methods of speeding the flow of money within the organisation.

Accounting for the worth of employees continues to attract the attention of accounting scholars. After more than thirty years of interest in the topic, however, comparatively little progress has been made in responding to the challenge of taking humans into account. A major reason for this may be that accounting for the worth of employees has hitherto been too closely bound up with the problematics of financial accounting and financial reporting. This has resulted in the widespread practice of conceptualising employee worth in terms of the hard accounting numbers normally associated with the discipline. Drawing on recent developments in the fields of both accounting for strategic positioning and critical accounting, this paper explores the promise which the emergence of a concern with the provision of soft(er) accounting information holds for any future attempts to account for employee worth.

This paper examines coverage of America’s death penalty in “mainstream” and “radical” newspapers in the 1970s. That decade was a crucial period for capital punishment, and newspapers during that time helped set the trajectory of the public’s awareness and understanding for the remainder of the twentieth century. While scholars have recognized the role played by newspaper framing of capital punishment, most have limited their consideration to the mainstream press. We broaden the consideration to the radical press and note similarities in the treatment of the moral status of the death penalty across newspapers of different types. We find that the radical press was more likely to portray it as an instrument of racial and class oppression. In addition, long before mainstream papers attended to questions about the reliability of the death penalty system, radical papers were calling attention to the number of innocent people who were erroneously sentenced to death. Like dissenting opinions in judicial decisions, the radical press highlighted issues not emphasized in mainstream papers and foresaw concerns that would become important in the death penalty debate a decade or two later.

This study examines how the structure of referent networks, or the social network defined by knowing others’ reward levels, affects perceptions of distributive justice. The homogeneity of rewards in the referent network, the amount of inequality in the referent network, and an individual’s reward level are all associated with distributive justice perceptions. Several moderating relationships are also examined.

We relied on data from a controlled laboratory experiment to test a series of theoretically derived hypotheses.

The study shows that several aspects about the structure of the referent network are important for shaping perceptions of distributive justice. Specifically, the reward heterogeneity and amount of inequality in the network are found to be negatively associated with distributive justice, while reward levels are found to be positively associated with distributive justice. Furthermore, the effect of reward levels on distributive justice is moderated by both (i) the presence of a referential standard for rewards and (ii) the amount of inequality in the network.

While being among the first studies to demonstrate effects of referent networks on perceptions of fairness, it is unclear how group memberships combine with referent network effects and which factors may blur these relationships in uncontrolled environments. Subsequent scholarship on the effect of referent networks on justice perceptions should leverage multiple data sources.

Research on the effects of referents on justice perceptions has focused on particular referent individuals. We recast this issue in terms of referent networks, which highlights the empirical reality that individuals have a variety of sources or alters which could operate as referents.

Examines the provision of an occupational health service and the audit of such a service as one barometer of an organization's effective functioning. Occupational health is seen as part of the human resource function and encompasses health care, health education/information, health surveillance and health protection. It is concerned with the effect of health on work as well as the effect of work on health. Looks at attempts to measure the effectiveness of such a service using the traditional arguments of reduction in the costs of work absence and the increase in worker morale. Finally, suggests that the most effective argument is the cost to an organization of not putting into place an effective occupational health service. Concludes by recognizing that occupational health services must be more accountable, and be regularly audited. At the same time there is a social aspect to any enterprise and an element of humanitarianism without which human institutions lose a significant part of the reason for their existence.

This chapter describes the influences that are fundamental to facilitating a system of support for inclusive education for students with low-incidence disabilities. Some of the major factors are values and beliefs, rights, relationships and a sense of belonging, policy, and effective practices (Smith, 2006; Walther-Thomas, Korinek, McLaughlin, & Williams, 2000). Within each of the features, collaboration is inherent and essential. A summary of literature on each feature is provided with examples to support the importance for students with low-incidence disabilities. The effective practices of Universal Design for Learning (UDL), co-teaching, peer supports, and school-based teams are highlighted. In order to move forward, educators and administrators need to take responsibility for all children. Effective leadership models are characterized by collaborative efforts that foster a shared responsibility of the team, emphasize thoughtful planning, and identify and allocate the necessary resources and supports.

China and the United States represent the two largest greenhouse gas emitters in the world. Studies on how US companies react to the natural environment are plentiful and show that stakeholders are one of the key drivers for green decisions. However, we have limited understanding of the stakeholder pressure faced by firms in China. Drawing on stakeholder theory, this study builds from in-depth interviews with 32 businesses in China. We show that government, customers, employees, suppliers, investors, and community are stakeholders most mentioned. Interestingly, findings also seem to suggest that the perceived pressures of non-profit organizations (NGOs) differ by the form of ownership. Multinational firms often view NGOs as allies, while Chinese firms downplay them as powerless and unimportant. Although stakeholders are seen as both threat and opportunity, two-thirds of those surveyed in this study focused on opportunity as opposed to threat.