scholarly journals Fool’s gold? A critical assessment of sources of data on heritage crime

2018 ◽  
Vol 29 (1) ◽  
pp. 10-21
Author(s):  
Louise Grove ◽  
Suzie Thomas ◽  
Adam Daubney
Keyword(s):  
Data Availability ◽  
Quality Data ◽  
High Quality Data ◽  
Content Type ◽  
Reporting Practices ◽  
State Of Affairs ◽  
Effective Assessment ◽  
First Time ◽  
Practical Implications ◽  
Collection Methods

Purpose The purpose of this paper is to explore critically various sources of data available on heritage crime, and consider how these may be utilised and improved. Design/methodology/approach This study is primarily a scoping review of the current heritage crime data climate, embedding examples from a range of existing and potential information sources. It highlights opportunities to improve data resources. Findings A lack of consistency in reporting and recording practices means there is little meaningful evidence about heritage crime trends and patterns. This needs to change in order to develop and evaluate appropriate strategies to reduce the problem of heritage crime nationally and internationally. Research limitations/implications It is hoped that urging improvement of data resources in the heritage crime sector will inspire a greater number of researchers to analyse and address key problems within heritage crime. Practical implications This paper encourages the development of new and improved data collection methods to foster effective assessment of existing heritage crime reduction schemes and better support victims of heritage crime. Social implications Increasing availability and accessibility of high-quality data on heritage crime would allow for developing better protections and resource allocation for vulnerable heritage. Originality/value This paper has drawn together, for the first time, evidence of the existing state of affairs of data availability within heritage crime. It is a position paper which encourages the development of improved recording and reporting practices both formally and informally across heritage and criminal justice sectors in order to support further research and understanding of the heritage crime problem.

A “Learning from Action” workshop in Japan

2019 ◽  
Vol 40 (2) ◽  
pp. 77-83
Author(s):  
Robert Douglas Hinshelwood ◽  
Luca Mingarelli ◽  
Simona Masnata
Keyword(s):  
Far East ◽  
Opportunity To Learn ◽  
Content Type ◽  
Work Activities ◽  
Defensive Role ◽  
Feedback Data ◽  
Experiential Workshop ◽  
First Time ◽  
Practical Implications

Purpose Many people in severe mentally disturbed states do not use language or other symbolic media well or coherently. Therefore, the non-verbal medium needs to be understood by workers with such people. The “Learning from Action” experiential workshop was developed in order to provide an opportunity to learn about hidden messages in the relationships and roles occurring in activities. In August 2017, a workshop was run for the first time in Japan. The purpose of this paper is to report the experience and dynamics observed by the three consultants, who are here the authors of this paper. Design/methodology/approach After the workshop all the staff and members, including interpreters, were invited to give feedback. Findings Analysis of the feedback data showed certain important dynamics, concerning especially dependence, cultural defences and the defensive role of activity in a multicultural context. Research limitations/implications This is an initial experience to be followed up by later feedback and further workshops. Practical implications Workers awareness of non-verbal communication within the roles of work activities is a training possibility. It faces various resistances including the mental health assumptions of meaninglessness of any communication outside the verbal. Originality/value This is a method of training not widely used even in European countries, and is the first in a country in the far east.

FATCA violation underlies latest US tax and securities fraud charges

2015 ◽  
Vol 16 (1) ◽  
pp. 74-76
Author(s):  
Miriam Fisher ◽  
Brian McManus
Keyword(s):  
Law Enforcement ◽  
Service Providers ◽  
Task Force ◽  
Tax Compliance ◽  
Financial Fraud ◽  
Securities Fraud ◽  
Content Type ◽  
The Impact ◽  
First Time ◽  
Practical Implications

Purpose – To explain the details and implications of a September 9, 2014 federal indictment, US v. Robert Bandfield, the first time a Foreign Account Tax Compliance Act (FATCA) violation has been charged as an “overt act” in furtherance of a tax conspiracy and securities fraud. Design/methodology/approach – Provides background, including the enactment of FATCA and the details of the indictment; describes an undercover investigation conducted by President Obama’s Financial Fraud Enforcement Task Force; and discusses the warnings this indictment sends to the global financial community. Findings – The indictment confirms the coordinated and aggressive tactics US law enforcement is now employing to investigate and prosecute offshore financial fraud. Practical implications – Banks and financial service providers need to be aware of the impact of enhanced US regulatory obligations and implement appropriate compliance measures. These institutions must also remain sensitive to risks presented by unscrupulous customers. Finally, they must be ready to manage appropriately information-gathering and investigatory inquiries originating with US authorities. Originality/value – Practical guidance from experienced tax controversy lawyers.

“Never the first time on a patient”: the stakes of high-fidelity simulation for safety training

2018 ◽  
Vol 32 (5) ◽  
pp. 23-25 ◽  
Author(s):  
Lucie Cuvelier
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Safety Training ◽  
High Fidelity ◽  
High Fidelity Simulation ◽  
Content Type ◽  
Pertinent Information ◽  
First Time ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings An operative approach is described that is designed to structure the debriefing along three axes. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Cooperatives: an alternative to water privatization in Greece

2014 ◽  
Vol 10 (2) ◽  
pp. 135-154 ◽  
Author(s):  
Ifigeneia Douvitsa ◽  
Demosthenis Kassavetis
Keyword(s):  
Design Methodology ◽  
Water Distribution ◽  
Water Privatization ◽  
Negative Effects ◽  
Content Type ◽  
Negative Results ◽  
Viable Solution ◽  
Water Provision ◽  
First Time ◽  
Practical Implications

Purpose – The aim of this article is to investigate the organization of water cooperatives in Greece for the first time, as promoted by a spontaneous social mobilization called Initiative 136. The above attempt appears as an alternative proposition as opposed to the state-driven full privatization of EYATH S.A. Design/methodology/approach – This article presents previous work on water cooperatives and the negative effects of water privatization worldwide, relating it to water privatization in Greek reality through the prism of the current recession. Findings – While full privatization under the pressure of the economic crisis is very likely to yield significantly negative results, a transformation into a water cooperative might provide a viable solution. Research limitations/implications – Water cooperatives provide a solution for water distribution that is friendly for the consumer, the society and the environment. Practical implications – Application of a cooperative method of water provision in Greece could be a springboard for the use of the model in other areas. Originality/value – The article evaluates the privatization and cooperativization attempt of EYATH S.A. based on previous related research and considering Greece ' s current conditions.

Large-cap vs small-cap portfolio performance: new empirical evidence from ETFs

2019 ◽  
Vol 18 (1) ◽  
pp. 71-94
Author(s):  
Gerasimos Rompotis
Keyword(s):  
Design Methodology ◽  
Portfolio Performance ◽  
Exchange Traded Funds ◽  
Investment Strategies ◽  
Time Data ◽  
Content Type ◽  
Risk Characteristics ◽  
The Usa ◽  
First Time ◽  
Practical Implications

PurposeA well-documented pattern in the literature concerns the outperformance of small-cap stocks relative to their larger-cap counterparts. This paper aims to address the “small-cap versus large-cap” issue using for the first time data from the exchange traded funds (ETFs) industry.Design/methodology/approachSeveral raw return and risk-adjusted return metrics are estimated over the period 2012-2016.FindingsResults are partially supportive of the “size effect”. In particular, small-cap ETFs outperform large-cap ETFs in overall raw return terms even though they fail the risk test. However, outperformance is not consistent on an annual basis. When risk-adjusted returns are taken into consideration, small-cap ETFs are inferior to their large-cap counterparts.Research limitations/implicationsThis research only covers the ETF market in the USA. However, given the tremendous growth of ETF markets worldwide, a similar examination of the “small vs large capitalization” issue could be conducted with data from other developed ETF markets in Europe and Asia. In such a case, useful comparisons could be made, so that we could conclude whether the findings of the current study are unique and US-specific or whether they could be generalized across the several international ETF markets.Practical implicationsA possible generalization of the findings would entail that profitable investment strategies could be based on the different performance and risk characteristics of small- and large-cap ETFs.Originality/valueThis is the first study to examine the performance of ETFs investing in large-cap stock indicesvis-à-visthe performance of ETFs tracking indices comprised of small-cap stocks.

Do we need medical leadership or medical engagement?

2015 ◽  
Vol 28 (3) ◽  
pp. 173-184 ◽  
Author(s):  
Peter Spurgeon ◽  
Paul Long ◽  
John Clark ◽  
Frank Daly
Keyword(s):  
Care Quality ◽  
Current Evidence ◽  
Organisational Performance ◽  
Content Type ◽  
Care Quality Commission ◽  
The Uk ◽  
Medical Leadership ◽  
First Time ◽  
Practical Implications ◽  
A Current

Purpose – The purpose of this paper is to address issues of medical leadership within health systems and to clarify the associated conceptual issues, for example, leadership versus management and medical versus clinical leadership. However, its principle contribution is to raise the issue of the purpose or outcome of medical leadership, and, in this respect, it argues that it is to promote medical engagement. Design/methodology/approach – The approach is to provide evidence, both from the literature and empirically, to suggest that enhanced medical engagement leads to improved organisational performance and, in doing so, to review the associated concepts. Findings – Building on current evidence from the UK and Australia, the authors strengthen previous findings that effective medical leadership underpins the effective organisational performance. Research limitations/implications – There is a current imbalance between the size of the databases on medical engagement between the UK (very large) and Australia (small but developing). Practical implications – The authors aim to equip medical leaders with the appropriate skill set to promote and enhance greater medical engagement. The focus of leaders in organisations should be in creating a culture that fosters and supports medical engagement. Social implications – This paper provides empowerment of medical professionals to have greater influence in the running of the organisation in which they deliver care. Originality/value – The paper contains, for the first time, linked performance data from the Care Quality Commission in the UK and from Australia with the new set of medical engagement findings.

Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards

2017 ◽  
Vol 28 (4) ◽  
pp. 438-457 ◽  
Author(s):  
Andrea Chiarini ◽  
Emidia Vagnoni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Content Type ◽  
Iso 26000 ◽  
Pros And Cons ◽  
Corporate Social ◽  
First Time ◽  
Financial Issues ◽  
Practical Implications

Purpose There are different ways of implementing a corporate social responsibility (CSR) system. One interesting way of implementing a CSR system is based on standards such as SA8000 and ISO 26000. The purpose of this paper is to investigate the differences brought by the two standards in European manufacturing in CSR implementation using a survey. Design/methodology/approach Eight hypotheses were derived from an analysis of the implementation pattern for a CSR management system revealed from a review of the literature as well as from the actual two investigated standards. A questionnaire based on these hypotheses was administered to the CSR managers of 326 European manufacturing companies. A χ2 and Cramer’s V-tests were used to validate the results. The CSR managers also added comments to their responses. The qualitative results gathered from the respondents’ comments helped the authors’ to better understand the quantitative data. Findings The results showed differences in how the standards affect strategies, economic and financial issues, stakeholders involved, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that it is not clear how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system. Research limitations/implications The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards. Practical implications The differences between the standards should be interesting to practitioners who are thinking of implementing a CSR system in a manufacturing context and weighing the pros and cons of each standard. Originality/value This research analyses, for the first time, the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.

Overcoming the challenge of “fuzzy” assessment and feedback

2020 ◽  
Vol 62 (5) ◽  
pp. 505-519
Author(s):  
Brendan Boyle ◽  
Rebecca Mitchell ◽  
Anthony McDonnell ◽  
Narender Sharma ◽  
Kumar Biswas ◽  
...  
Keyword(s):  
Student Learning ◽  
Evaluation Methodology ◽  
Central Component ◽  
Content Type ◽  
Fuzzy Assessment ◽  
Management Students ◽  
Effective Assessment ◽  
Depth Interviews ◽  
Critical Process ◽  
Practical Implications

PurposeThis paper explores the challenge of “fuzzy” assessment criteria and feedback with a view to aiding student learning. The paper untangles three guiding principles as mechanisms to enhance the effectiveness of assessment and feedback through overcoming the inherent challenges which stem from tacit judgement during assessment.Design/methodology/approachThe paper applies a realistic evaluation methodology, with a framework for assessment and feedback consisting of three principles – Means, Opportunity and Motivation (MOM). Through in-depth interviews with undergraduate and postgraduate management students the paper identifies how and when the means, opportunity and motivation principles impact student learning through assessment and the utility of the feedback received on their learning.FindingsThe findings in the paper illustrate that students do not always understand the feedback they receive on their learning because they do not fully understand the criteria to which it refers due to the tacit dimensions of assessment. The findings substantiate the proposition that effective assessment processes must ensure that students have the means, opportunity and motivation to use feedback and to understand the criteria, a central component of which is understanding tacit dimensions of assessment.Practical implicationsThe paper deciphers three practical implications for instructors related to (1) teaching, (2) course and program design and (3) the nature of the feedback instructors should provide.Originality/valueWhile prior scholarship has flagged the challenge of “fuzzy” assessment and feedback, this paper identifies when and how the means, opportunity and motivation principles are manifested in the process of making the tacit components of assessment codified and actionable, a critical process in developing expert learners.

scholarly journals The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carol A. Tilt ◽  
Wei Qian ◽  
Sanjaya Kuruppu ◽  
Dinithi Dissanayake
Keyword(s):  
Sustainability Reporting ◽  
New Institutional Economics ◽  
The State ◽  
Data Availability ◽  
Policy Implications ◽  
Sub Saharan Africa ◽  
African Countries ◽  
Content Type ◽  
Reporting Practices ◽  
Sub Saharan

Purpose Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions, notably in sub-Saharan Africa. To fill this gap and understand the state of sustainability reporting in sub-Saharan Africa, this paper aims to investigate the current state of reporting, identifies the major motivations and barriers for reporting and suggests an agenda of future issues that need to be considered by firms, policymakers and academics. Design/methodology/approach This paper includes analysis of reporting practices in 48 sub-Saharan African countries using the lens of New Institutional Economics. It comprises three phases of data collection and analysis: presentation of overall reporting data collected and provided by Global Reporting Initiative (GRI). analysis of stand-alone sustainability reports using qualitative data analysis and interviews with key report producers. Findings The analysis identifies key issues that companies in selected sub-Saharan African countries are grappling within their contexts. There are significant barriers to reporting but institutional mechanisms, such as voluntary reporting frameworks, provide an important bridge between embedding informal norms and changes to regulatory requirements. These are important for the development of better governance and accountability mechanisms. Research limitations/implications Findings have important implications for policymakers and institutions such as GRI in terms of regulation, outreach and localised training. More broadly, global bodies such as GRI and IIRC in a developing country context may require more local knowledge and support. Limitations include limited data availability, particularly for interviews, which means that these results are preliminary and provide a basis for further work. Practical implications The findings of this paper contribute to the knowledge of sustainability reporting in this region, and provide some policy implications for firms, governments and regulators. Originality/value This paper is one of only a handful looking at the emerging phenomenon of sustainability reporting in sub-Saharan African countries.

Uncertainty and grey data analytics

2019 ◽  
Vol 2 (2) ◽  
pp. 73-86 ◽  
Author(s):  
Yingjie Yang ◽  
Sifeng Liu ◽  
Naiming Xie
Keyword(s):  
Social Life ◽  
Data Analytics ◽  
Radical Change ◽  
Point Of View ◽  
Small Data ◽  
Content Type ◽  
Proposed Model ◽  
Uncertainty Models ◽  
First Time ◽  
Practical Implications

Purpose The purpose of this paper is to propose a framework for data analytics where everything is grey in nature and the associated uncertainty is considered as an essential part in data collection, profiling, imputation, analysis and decision making. Design/methodology/approach A comparative study is conducted between the available uncertainty models and the feasibility of grey systems is highlighted. Furthermore, a general framework for the integration of grey systems and grey sets into data analytics is proposed. Findings Grey systems and grey sets are useful not only for small data, but also big data as well. It is complementary to other models and can play a significant role in data analytics. Research limitations/implications The proposed framework brings a radical change in data analytics. It may bring a fundamental change in our way to deal with uncertainties. Practical implications The proposed model has the potential to avoid the mistake from a misleading data imputation. Social implications The proposed model takes the philosophy of grey systems in recognising the limitation of our knowledge which has significant implications in our way to deal with our social life and relations. Originality/value This is the first time that the whole data analytics is considered from the point of view of grey systems.

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