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Privacy and security are coming under more and more scrutiny in this age of digital information that can be generated, duplicated, and transferred with increasing facility. Nowhere is this so apparent as in the field of health care, where breaches to security and privacy carry very personal and potentially harmful consequences. Health Information Networks must deal with these issues carefully as they seek to share sensitive information among health‐care providers to improve patient care. This article examines issues related to privacy in Health Information Networks in Canada, provides a summary of relevant federal and provincial legislation, and through a case study offers suggestions for future directions in the arena where health‐care and privacy issues meet.

This paper has two purposes. First, I offer a reading of interpretive biography (Denzin, 1989a) as an alternative method for understanding how individual lives are rendered meaningful in postmodern communication processes. Second, given the importance of many rock performers as cultural heroes, I present an interpretive biography of Pete Townshend, chief songwriter and most visible member of the classic rock band the Who. This method of inquiry is grounded in the more general tradition of interpretive interactionism (Denzin, 1989b, 1990a) and has its roots in C. Wright Mills's (1959) concept of the sociological imagination. Its guiding question is this: How is the postmodern self (or stated more accurately, selves) created within and sustained by the mass media? I argue that as postmodern cultural symbols, Townshend and the band (however ambiguously) mirror a collective search for identity on the part of audiences and society-at-large.

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

This paper aims to build on recent work in the field of management and historiography that argues that management theorizing needs to be understood in its historical context.

First, the paper attempts to show how a steady filtering of management theory and of the selection and work of management theorists lends itself to a narrowly focused, managerialist, and functionalist perspective. Second, the paper attempts to show how not only left‐wing ideas, but also even the rich complexity of mainstream ideas, have been “written out” of management accounts. The paper explores these points through an examination of the treatment of Abraham Maslow in management texts over time.

The paper's conclusion is a simple one: management theory – whether mainstream or critical – does a disservice to the potential of the field when it oversimplifies to a point where a given theory or theorist is misread because sufficient context, history, and reflection are missing from the presentation/dissemination.

This paper highlights the importance of reading the original texts, rather than second or third person accounts, and the importance of reading management theory in the context in which it was/is derived.

February 5, 1970 Negligence — Standard of care — Turner injured while manually polishing work in lathe — Danger known to employers — Evidence of common practice — Whether employers liable in negligence.

Krull (2004) finds that US multinational corporations (MNCs) increase amounts designated as permanently reinvested earnings (PRE) to maximize reported after-tax earnings and meet earnings targets. We extend this research by examining the relationship between executive equity compensation and the opportunistic use of PRE by US MNCs, and the market reaction to earnings management using PRE designations. Firms use equity compensation to incentivize executives to strive for maximum shareholder wealth. One unintended consequence is that executives may engage in earnings management activities to increase their equity compensation. In this study, we examine whether the equity incentives of management are associated with an increased use of PRE. We predict and find strong evidence that the changes in PRE are positively associated with the portion of top managers' compensation that is tied to stock performance. In addition, we find this relationship to be strongest for firms that meet or beat forecasts, but only with the use of PRE to inflate income, suggesting that equity compensation incentivizes managers to opportunistically use PRE, especially to meet analyst forecasts.

Further, we provide evidence that investors react negatively to beating analysts' forecasts with the use of PRE, suggesting that investors find this behavior opportunistic and not fully convincing. This chapter makes an important contribution to what we know about the joint effects of tax policy, generally accepted accounting principles, and incentive compensation on the earnings reporting process.

Presents an outline of a highly‐tailored management development process for the entire marketing group of Lloyds Bank’s Insurance Services Division (LBIS) in which learning projects were a key feature. Discusses objectives of the projects for the directors, middle managers and junior managers involved, the areas and topics covered and the learning benefits achieved, both on a personal and an organizational level.