Using the ethical consequentialist theory of utilitarianism, this paper aims to demonstrate the correlation between the prosecution of Arthur Andersen LLP and the United States…
Abstract
Purpose
Using the ethical consequentialist theory of utilitarianism, this paper aims to demonstrate the correlation between the prosecution of Arthur Andersen LLP and the United States Department of Justice’s (DOJ) increased use of pretrial diversion agreements, both nonprosecution and deferred prosecution agreements (N/DPA) for criminal corporations.
Design/methodology/approach
Through an analysis of previous literature, the United States Justice Manual, and data from the Corporate Prosecution Registry, this study examines the trend of N/DPAs from 1992 to 2021. Specifically, the data is examined to assess whether a pattern exists before and after the 2002 prosecution of Andersen.
Findings
This study finds an exponential increase of N/DPAs after Andersen’s prosecution. The DOJ’s basis for the increased use of these agreements is rooted in the utilitarian theory that the punishment of criminal corporations should deter and rehabilitate behavior while also maximizing the benefit to society (e.g. shareholders, employees and business community). The justice manual, memorandums and public speeches explicitly promote the use of N/DPAs for corporations to minimize collateral damage and the potential for negative societal impact.
Originality/value
This study applies a utilitarian framework to explain the criminal justice system’s increased use of pretrial diversion agreements for criminal corporations.
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Sandra K. Gates, D. Jordan Lowe and Philip M.J. Reckers
To determine the effect of audit firm rotation and/or audit partner rotation on individuals' confidence in the quality of audited financial statements.
Abstract
Purpose
To determine the effect of audit firm rotation and/or audit partner rotation on individuals' confidence in the quality of audited financial statements.
Design/methodology/approach
Two separate behavioral studies were conducted with participants from the business and legal community (MBA and law students). In each study, one‐way analysis of variance was conducted using a between‐subjects approach. The independent measure was auditor rotation; the dependent measure was participants' responses to questions regarding company earnings. Because an experimental approach was utilized, the stimulus materials excluded potentially relevant information for this task. In addition, the participants were not held accountable for their decisions, nor was there any explicit motivation provided. Future research could explore other richer more complex case scenarios that provides some explicit motivation for participants.
Findings
Results revealed that even in an environment of strong controls for corporate governance, audit firm rotation incrementally influenced individuals' confidence in financial statements. However, audit partner rotation did not have a similar effect.
Originality/value
Little if any research examines both audit firm rotation and audit partner rotation. This research fills this void by addressing both concepts. The results suggest that rotating the audit firm will, contrary to GAO assumptions, better advance the goal to enhance auditor independence and audit quality and to restore investor confidence in the capital markets.
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Bob Gates, Colin Griffiths, Paul Keenan, Sandra Fleming, Carmel Doyle, Helen L. Atherton, Su McAnelly, Michelle Cleary and Paul Sutton
Francisco Javier Plascencia Jauregui, Agustín Santiago Medina Vazquez, Edwin Christian Becerra Alvarez, José Manuel Arce Zavala and Sandra Fabiola Flores Ruiz
This study aims to present a mathematical method based on Poisson’s equation to calculate the voltage and volume charge density formed in the substrate under the floating gate…
Abstract
Purpose
This study aims to present a mathematical method based on Poisson’s equation to calculate the voltage and volume charge density formed in the substrate under the floating gate area of a multiple-input floating-gate metal-oxide semiconductor metal-oxide semiconductor (MOS) transistor.
Design/methodology/approach
Based on this method, the authors calculate electric fields and electric potentials from the charges generated when voltages are applied to the control gates (CG). This technique allows us to consider cases when the floating gate has any trapped charge generated during the manufacturing process. Moreover, the authors introduce a mathematical function to describe the potential behavior through the substrate. From the resultant electric field, the authors compute the volume charge density at different depths.
Findings
The authors generate some three-dimensional graphics to show the volume charge density behavior, which allows us to predict regions in which the volume charge density tends to increase. This will be determined by the voltages on terminals, which reveal the relationship between CG and volume charge density and will allow us to analyze some superior-order phenomena.
Originality/value
The procedure presented here and based on coordinates has not been reported before, and it is an aid to generate a model of the device and to build simulation tools in an analog design environment.
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Melinda F. Brown and Deborah L. Lilton
This chapter focuses on ways libraries can ensure the services and collections they provide do not exclude bisexual people and indulge in the “bi erasure” that is otherwise so…
Abstract
This chapter focuses on ways libraries can ensure the services and collections they provide do not exclude bisexual people and indulge in the “bi erasure” that is otherwise so prevalent in society. The authors share best practices for public, academic, and school libraries to add bisexual/pansexual titles to their collections, as well as provide programmatic tips that include the larger bisexual/pansexual community. Most importantly, the authors highlight community partners, advocacy organizations, or non-profits that can serve as potential collaborators as librarians brainstorm programming for bisexual/pansexual patrons. This chapter also contains staff training guidelines and resources for creating a more welcoming environment for bisexual/pansexual patrons. The chapter concludes with a list of resources that will help librarians make more inclusive collections’ decisions and resource guides. It’s purpose is to help libraries better serve bisexual/pansexual patrons who are undoubtedly already library users.
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To better understand states’ technologies of violence, colonisation, and military occupation, this chapter shares Jerusalemite children’s written and spoken opposition to the…
Abstract
To better understand states’ technologies of violence, colonisation, and military occupation, this chapter shares Jerusalemite children’s written and spoken opposition to the mundane yet intimate governance of Israel’s ‘combat proven’ politics over their lives. ‘Combat proven’ politics are forms of surveillance, strategies of control, imprisonment, torture, murder, and techniques of managing colonised populations that are mobilised in service of the state. Combat proven politics turn children’s everyday spaces into a ‘show room’ – a living laboratory – for states, arms companies, and security agencies (both private and public) to market their technologies as ‘tested positively’. As sites of violence proliferate in these contexts, children are folded into the testing ground of ‘combat proven’ politics, intensifying and incentivising infrastructural warfare. Occupied East Jerusalem, where the children in this study live, acutely illustrates how combat proven politics is driven by a concentration of biopolitics, geopolitics (including the topography of settlement and colonial architecture), and necropolitics. At the same time, children’s language of life subverts the logic of the death machines.
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This exploratory study, a Ph.D. dissertation completed at the University of Western Ontario in 2013, examines the materially embedded relations of power between library users and…
Abstract
This exploratory study, a Ph.D. dissertation completed at the University of Western Ontario in 2013, examines the materially embedded relations of power between library users and staff in public libraries and how building design regulates spatial behavior according to organizational objectives. It considers three public library buildings as organization spaces (Dale & Burrell, 2008) and determines the extent to which their spatial organizations reproduce the relations of power between the library and its public that originated with the modern public library building type ca. 1900. Adopting a multicase study design, I conducted site visits to three, purposefully selected public library buildings of similar size but various ages. Site visits included: blueprint analysis; organizational document analysis; in-depth, semi-structured interviews with library users and library staff; cognitive mapping exercises; observations; and photography.
Despite newer approaches to designing public library buildings, the use of newer information technologies, and the emergence of newer paradigms of library service delivery (e.g., the user-centered model), findings strongly suggest that the library as an organization still relies on many of the same socio-spatial models of control as it did one century ago when public library design first became standardized. The three public libraries examined show spatial organizations that were designed primarily with the librarian, library materials, and library operations in mind far more than the library user or the user’s many needs. This not only calls into question the public library’s progressiveness over the last century but also hints at its ability to survive in the new century.
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In recent years, the topic of maternal imprisonment has experienced a significantly raised profile, generating new knowledge and understanding surrounding the impact of maternal…
Abstract
In recent years, the topic of maternal imprisonment has experienced a significantly raised profile, generating new knowledge and understanding surrounding the impact of maternal imprisonment on mothers and their children (Baldwin, 2015, 2017, 2018; Baldwin & Epstein, 2017; Booth, 2017; Lockwood, 2017, 2018; Masson, 2019). However, the long-term impact of maternal imprisonment and subsequent resettlement, particularly in relation to maternal identity and emotion, is less well-researched or understood. This chapter, drawing on the authors research from across two projects with 46 post imprisoned mothers, highlights the significant impact, as described by the mothers, on their reintegration into their families and the persistent pains of maternal imprisonment. Mothers sometimes, decades post release, describe their ongoing trauma at being separated from their children, sometimes permanently. Those who remain in their children's lives describe how they feel ‘tainted’, ‘watched’, ‘judged’ and ‘permanently changed by their imprisonment’. For the mothers in the study who were also grandmothers, the effects appeared magnified, producing what grandmothers described as ‘layers of shame’. The chapter describes how this change, often negative perception of themselves as mothers, can interplay with mothers' ability to engage in rehabilitative processes and ultimately their desistance.
The chapter concludes with recommendations to avoid, wherever possible, the criminalisation of mothers, resulting in fewer imprisonments. In the event of imprisonment, greater consideration must be afforded to maternal experience and emotions. To maximise success, early resettlement work, starting within and continuing through the prison gates is essential. Failure to do so may impact negatively on mothers' themselves and their ability to engage in rehabilitative planning/supervision and therefore desistance, which will ultimately broaden the impact to their children and wider society.
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Carole B. Sox, Jeffrey M. Campbell, Sheryl F. Kline, Sandra K. Strick and Tena B. Crews
This paper aims to examine generational formative referents as factors that influence meeting attendees’ adoption and technology use within virtual and hybrid meetings, and test…
Abstract
Purpose
This paper aims to examine generational formative referents as factors that influence meeting attendees’ adoption and technology use within virtual and hybrid meetings, and test the applicability of the technology acceptance model (TAM) as presented by Davis (1986). This study investigates how attendees’ experiences from their respective formative years (i.e. generational formative referents), the basis of the Generational Cohort Theory (GCT), influence the TAM model constructs.
Design/methodology/approach
A partial least squares analysis test is utilized to determine technology acceptance within meetings across three generations: Baby Boomers (1946-1964), Generation X (1965-1978) and Generation Y (1979-2000).
Findings
The multi-group comparison determined all three generations responded similarly with regard to the paths being tested, indicating each of the three generational cohorts within this study are influenced by the experiences of their formative years, which are different for each generation.
Research limitations/implications
The findings add to the limited foundation for scholars wanting to further analyze technology use within meetings, and for those interested in generational influences.
Practical implications
This study provides useful information for marketers and planners to increase meeting attendance, enhance attendee satisfaction, and further explore meeting engagement opportunities.
Originality/value
Underpinning the GCT, this study is the first within hospitality and tourism studies to investigate a theoretical model on generational technology use within meetings.
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Martin McMahon, Carmel Doyle, Éilish Burke, Sandra Fleming, Michelle Cleary, Kathleen Byrne, Eimear McGlinchey, Paul Keenan, Mary McCarron, Paul Horan and Fintan Sheerin
People with intellectual disabilities are high users of acute hospital care. Given their varied and often complex health-care needs, they often experience health inequalities and…
Abstract
Purpose
People with intellectual disabilities are high users of acute hospital care. Given their varied and often complex health-care needs, they often experience health inequalities and inequities, contributing to poorer health outcomes. As nurses are the largest health-care workforce with a patient-facing role, they have an important responsibility in meeting this populations health needs. The purpose of this paper is to explore key issues relating to the role nurses play in providing equitable health care for people with intellectual disabilities.
Design/methodology/approach
This service feature draws upon relevant literature to examine key contextual issues highlighting the importance of nurses in providing equitable health care for people with intellectual disabilities.
Findings
The findings from this service feature highlight the importance of nurses taking a leadership role in advocating for, and actively supporting the health needs of people with intellectual disabilities. Nurses’ leadership role, along with implementing reasonable adjustments, should be underpinned by education and training relating to the bespoke health needs of people with intellectual disabilities. This should help nurses promote the health and well-being of this population.
Originality/value
Addressing this populations health needs is a collective responsibility of all nurses. There are many examples of how nurses can be supported through policy, education, training and advocacy and this needs to be considered by key stakeholders and addressed as a matter of priority.