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The present research aims to understand how and why flexible work arrangement (FWA) policy use by co-workers affects policy non-users by investigating perceived changes to work, fairness and organizational identification as factors that shape policy non-users’ job satisfaction.

A survey was distributed to 300 Canadian respondents solicited from an online panel owned by Qualtrics Inc. Hypotheses were developed and tested using a moderating mediation model. SPSS Macro Process (Hayes) was used to test the hypotheses.

This survey found that perceiving negative changes to work stemming from co-worker FWA use corresponded to policy non-user job satisfaction, fairness dimensions mediated this effect and organizational identification moderated the relationship driven by interactional fairness. Policy non-users who care most about organizations seem to be most vulnerable to the negative consequences associated with co-worker FWA policy use.

FWA use has been linked to many positive outcomes for policy users. However, the workplace adjustments that occur to accommodate policy use by co-workers could also have implications for policy non-users. This study explores the effects of FWA policy use by co-workers on policy non-users job satisfaction.

Nietzsche's and Freud's views of guilt provide a useful theoretical context for understanding the relationship between guilt and Utopia we have outlined in Utopia and Those Who Walk Away From Omelas. Both of them speak of guilt as the internalization of cruelty or the instinct of aggression, and see it as an inward turn that reflects a historical context. Nietzsche views guilt and “bad conscience” as a kind of illness. In The Genealogy of Morals (1887/trans. 1989) he writes, “[I] regard the bad conscience as the serious illness that man was bound to contract under the stress of the most fundamental change he ever experienced – that change which occurred when he found himself finally enclosed within the wall of society and of peace” (Nietzsche, 1989, p. 84). In Nietzsche's view, when faced with peace (the absence of an enemy upon whom one might inflict cruelty) and social mores (proscriptions against being cruel to one's fellow citizen) a civilized human is left with only one subject upon whom he may express his aggression and satisfy his appetite for cruelty: himself. “[He] turns himself into an adventure, a torture chamber, an uncertain and dangerous wilderness” (Nietzsche, 1989, p. 85). Deprived of the possibility of expressing his aggressiveness externally, man turns inward and expresses it internally, upon himself. Thus begins the age – and for Nietzsche it is our age – of “man's suffering of man, of himself” (Nietzsche, 1989, p. 85).

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This paper aims to develop a conceptual model that systematically interprets how key governance factors drive the alignment and the rent-extraction effects of executive stock options (SOs) as proxied by plan characteristics.

The authors draw on the review of 202 articles published in international academic journals. They collect data from library databases and by hand-searching and citation-tracking relevant papers on the topic. Moreover, the authors review and classify the studies as related with determinants or proxies of alignment and rent-extraction effects of SOs.

The conceptual model systematically interprets the results of the literature review and identifies the relationships between archetypes, driving factors and proxies of the rent/alignment effect of executive SOs. It highlights that, given ownership archetypes, effective (ineffective) governance practices drive the alignment (rent) aim of SOs as proxied by the optimal (non-optimal) plan design.

This paper supports compensation committees in selecting the SO characteristics that better attract investors and retain executives. Moreover, it guides future policy making interventions aiming at mitigating the rent-extraction effect of SOs.

The paper highlights that the governance determinants of SO aims can be effectively classified as archetypes or drivers of rent-extracting and aligning outcomes of these remuneration tools. Moreover, it offers a useful framework to guide future research efforts by providing a comprehensive interpretation of the relationships between ownership archetypes, driving factors and proxies of SO effects.

The challenges to healthcare caused by the COVID-19 pandemic forced hospital librarians to develop their abilities to cope with change and crises, both on a social level and an organisational level. The aim of this study is to contribute to knowledge about how hospital librarians developed library services during the pandemic and how these changes contributed to building information resilience in the healthcare organisation. This paper also seeks to explore how resilience theory, and specifically the concept information resilience, can be used within library and information science (in LIS) to investigate resilience in the library sector.

Nine semi-structured interviews with librarians were conducted at four different hospital libraries in four different regions in Sweden between March and May 2022. The empirical material was analysed through an interaction between the tzheoretical perspective and the empirical material through a thematic analysis. In each theme, specific resilience resources are identified and analysed as components of the information resilience developed by hospital librarians.

The results show that hospital librarians contribute to several different information resilience resources, which support information resilience in the healthcare organisation. Three aspects characterize the qualities of resilience resources: access, flexibility, and collaboration. The findings suggest that the framework for analysing information resilience used in this study is well suited for studying the resilience of libraries from both organisational and informational aspects.

The analysis of information resilience on an organisational level presents a novel way to study resilience in the library sector.

Current technology offers many possibilities for remote communication. Nevertheless, people with cognitive and communicative disabilities have limited access to common communication technology like text messaging via a mobile phone. This study is part of the project Text messaging with picture symbols ‐ possibilities for persons with cognitive and communicative disabilities. Semi‐structured interviews were used to investigate the experience of using Windows mobiles with adapted functions for text messaging by three men and four women. The participants' opinions about the content and organisation of the project were also evaluated. All participants except one experienced increased possibilities for remote communication via text messaging. Increased participation was another relevant finding. Technical aids and interventions were individually tailored and the majority of the participants thought that Talking Mats for goal setting and repeated interviews during the project had been successful methods.

Some recent research studies in tourism have focused on the quality of the destination. The purpose of this paper is to identify and test the quality attributes of the destination of Jericoacoara, Brazil, in order to contribute to theoretical and empirical knowledge of the subject.

This study is exploratory and descriptive in nature, with a quantitative approach, and uses questionnaires administered to 391 tourists in Jericoacoara. Data were analyzed through exploratory factor analysis and confirmatory factor analysis.

Results showed that the most important factor in assessing the quality of the destination is service, followed by the factors accommodation, management, destination, and, lastly, attractions.

This study is a theoretical and empirical contribution to the debate on destiny quality and a management tool for strategic planning.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

This research examines the effect of team diversity on customer behavior (purchase likelihood) associated with sustainable luxury products and further considers the mediating role of customer skepticism and the moderating role of the growth mindset in these relationships.

Study 1 aims to confirm the direct effect of team diversity on purchase intention and the mediating effect of customer skepticism. Featuring a fictitious brand, Study 2 seeks to test the moderating effects of a growth mindset. This research recruits participants located in the USA who have shopping experiences with a luxury product.

The findings support the notion that team diversity can mitigate customers' skepticism while enhancing purchase likelihood. Moreover, this effect is stronger among those with a growth mindset. As such, the findings suggest that communicating the heterogeneous composition of team members can benefit sustainable luxury brands.

Underpinned by the signaling theory and incremental theory, this research examines the effects of team diversity on customer behavior (purchase likelihood) related to sustainable luxury products, as well as the role of customer skepticism (as a mediator) and a growth mindset (as a moderator) in these relationships. Thus, the findings broaden the current diversity research which has predominantly focused on team decision-making and performance.