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Security of data and information has always been a concern for business organizations. With recent trends towards down‐sizing and the implementation of Local Area Networks, the necessity for the development of carefully formulated policies and procedures for data security has taken on a new emphasis. Auditors are responsible for the verification of security measures, as well as recommending corrective actions or proper measures when risks and exposures are found. The authors provide an overview of the important security considerations, identify threats common to the data and information managed by the organization, and recommend procedures to effectively secure the Local Area Network.

Organizations today are more susceptible to computer crime and employee fraud than ever before. This paper presents some statistics about the growth on fraud, factors which cause fraud in the workplace, how businesses can protect their assets, and common computer‐based frauds, techniques, and controls. Managers of all types of organizations need to be knowledgeable about their internal control system, and make sure it has sufficient checks and balances to ward against employees committing fraudulent acts. No organization is immune today from both external and internal threats to the safety and security of their data and information. Therefore, it is imperative that managers understand the problems that fraud can cause and how they can protect the organization.

Building a new hospital requires a major investment in capital infrastructure. The purpose of this paper is to investigate the impact of bricks-and-mortar on patient safety culture before and two years after the move of a large tertiary hospital to a greenfield site. The difference in patient safety perceptions between clinical and non-clinical staff is also explored.

This research uses data collected from the same workforce across two time periods (2013 and 2015) in a large Australian healthcare service. Validated surveys of patient safety culture (n=306 and 246) were analysed using descriptive and inferential statistics.

Using two-way analysis of variance, the authors found that perceived patient safety culture remains unchanged for staff despite a major relocation and upgrade of services and different perceptions of patient safety culture between staff groups remains the same throughout change.

A dramatic change in physical context, such as moving an entire hospital, made no measurable impact on perceived patient safety culture by major groups of staff. Improving patient safety culture requires more than investment in buildings and infrastructure. Understanding differences in professional perspectives of patient safety culture may inform organisational management approaches, and enhance the targeting of specific strategies.

The authors believe this to be the first empirically based paper that investigates the impact of a large investment into hospital capital and a subsequent relocation of services on clinical and non-clinical staff perceptions of patient safety culture.

For the past ten years the United States has experienced intensive industrial restructuring as the economy moved from one based on heavy manufacturing to one of services (Bluestone & Harrison 1982; Kuttner 1983; Thurow 1984). This national transformation has had clear implications for housing, employment, and transportation. Economic growth has not been uniform but has focussed on both the East (Shank 1985) and the West Coast leaving the Midwest sweltering in a sharp recession (Rennert 1986). Massive intervention in the economy through high levels of military spending has produced a boom in such areas as Southern California and the Northeast.

This paper contends that, contrary to conventional wisdom, it may be rational to manage translation exposure. Accounting procedures for the translation of foreign currency accounts influence the reported income of a multi‐national firm. With non‐zero agency costs, reported income impacts real costs. In such cases, therefore, it may be rational to hedge translation exposure. Empirical evidence of agency costs and the managerial tendency to report higher levels of translated income, based on the early adoption of Financial Accounting Standard No. 52, is presented.

The value of allowing children to experience frequently the sheer pleasure of good children's literature has long been acknowledged. For at least the past twenty‐five years, educational researchers and faculty members in schools of education and library science have advocated the use of children's literature in the elementary school curriculum.

Iowa City is located on banks of the Iowa River in a gently rolling region in the eastern half of Iowa, about 250 miles west of Chicago. It was the state capital until 1858, when the government was moved to a more central location in Des Moines. In 1919, the year the Frank H. Knight family moved to Iowa City, it was a small university community of about 15,000. No doubt Knight and his wife Minerva found it a pleasant enough place to live and raise their young family. To Frank, the town and surrounding area must have seemed much like that of Bloomington, IL, near where he was born and raised. For the first few years in Iowa City the Knight family lived in an 1890s vintage house close to the campus, and just around the corner from a public elementary school.³

This paper introduces the concept of information literacy and describes the impact of information technology on information literacy. The European Union funded EDUCATE project addressed the subject‐related aspects of information literacy for scientists and engineers. One outcome of the project was a series of modules covering ways of accessing and searching information that could be used in formal courses, distance learning courses or for self‐instruction. EDUCATE “spawned” a number of other projects. One, DEDICATE, deals with distance education information courses and is described in the paper along with brief details of its use in various universities in Central and Eastern Europe.

The focus on excessive corporate leverage as a key factor influencing bank loan delinquency has come into sharp focus in recent times. However, not much analysis has been undertaken on the factors driving corporate distress in emerging economies. Focusing on India as a case study, the purpose of this paper is to investigate the impact of a particular category of corporate debt restructuring (CDR) proposed by the Indian central bank over the last decade in leading an attempt to address bank loan delinquencies, the authors assess the factors influencing the quantum of restructured debt at the corporate level over the time period 2003–2012.

Besides univariate analysis, the authors use logit regression techniques to analyze the factors driving CDR outcomes in India.

The results suggest that firms that successfully exit the debt restructuring process are more profitable and less levered and spend a longer time in such restructuring. Little net equity enters these restructured firms, while there is some evidence of equity stripping, particularly in firms with greater promoter control.

To the best of our knowledge, this is one of the early studies that employ micro-level data to make a comprehensive assessment of the factors driving CDR for a leading emerging economy.

This paper aims to explore how and why volunteers share knowledge and engage in other related knowledge activities. The paper offers an interpretation of participants’ multiple realities to enable a better understanding of managing volunteer knowledge, which ultimately underpins organisational performance and effectiveness.

A qualitative, hermeneutic phenomenological study of volunteers (n = 28) at UK music festivals was conducted through in-depth interviews (n = 9), diaries (n = 11) or both (n = 8). This interpretivist approach adopted purposive sampling to recruit participants through (social) media.

The findings illustrate how and why volunteers share knowledge that is attributed to a successful process of volunteering, which enables effective knowledge management and knowledge reproduction. Where volunteers’ motivations are satisfied, this leads to repeat volunteering. Knowledge enablers and the removal of barriers create conditions that are conducive for knowledge sharing, which have similar characteristics to conditions for continuance commitment. Where volunteers do not return, the organisation leaks knowledge.

Although high-quality research standards were maintained, participant self-selection may result in overly positive experiences. Future research might explore the impact on knowledge sharing of negative volunteering experiences.

Practical recommendations include factors that contribute to effective volunteer co-ordination and volunteering experiences, which are enablers for knowledge sharing. These fall within two categories, namely, areas for continuance (i.e. those aspects that should be maintained because they contribute to effective volunteer co- ordination and experiences) and areas for improvement (i.e. those aspects of volunteer co-ordination that are either currently lacking or require development or enhancement).

This paper’s original contribution is demonstrated through the use of hermeneutic phenomenological methods in the exploration of individuals’ perspectives of knowledge sharing in the context of temporary organisations. This paper provides value to academics studying knowledge management and volunteer management, and practitioners managing volunteers.