SOX vs C-SOX: which one works better?

2018 ◽  
Vol 44 (8) ◽  
pp. 1031-1046 ◽  
Author(s):  
Harjeet Bhabra ◽  
Ashrafee Tanvir Hossain
Keyword(s):  
Federal Government ◽  
Corporate Acquisitions ◽  
Content Type ◽  
Tender Offers ◽  
The Past ◽  
Sarbanes Oxley ◽  
Final Sample ◽  
The Future ◽  
The Usa ◽  
Corporate Legislation

Purpose The purpose of this paper is to analyze and compare the influence of the Sarbanes–Oxley (SOX) Act of the USA and the Canadian SOX (C-SOX) through the comparison of corporate acquisitions in these two countries. Design/methodology/approach The final sample includes 1,187 merger and tender offers undertaken by publicly traded (TSX listed) Canadian firms between 1990 and 2016. The authors use standard event study methodology (Patell, 1976) and Berkovitch and Narayanan’s (1993) seminal method to examine announcement period performance and deal motive, respectively. Findings The findings support the pro-regulation hypothesis which states that stricter regulations are more useful. Cross-listed acquirers exposed to SOX regime performed much better (both short- and long-term) than non-cross-listed counterparts with only C-SOX exposure. These findings are both statistically and economically significant. Research limitations/implications This study has direct implications as it provides evidence to the legislatures of the provinces, as well as to the federal government, that stricter regulations are effective and Canada should enact additional corporate legislation. Canada may have fared well in the past, but dynamics are changing and may further change in the future, and therefore, timely and stricter corporate legislation are more appropriate. Practical implications This study has direct implications as it provides evidence to the legislatures of the provinces, as well as to the federal government, that stricter regulations are effective and Canada should enact additional corporate legislation. Canada may have fared well in the past, but dynamics are changing and may further change in the future, and therefore, timely and stricter corporate legislation are more appropriate. Originality/value This study contributes to the growing literature of SOX-related studies. This is the first study to investigate comprehensively the differences between the two laws enacted by these neighboring countries. As USA and Canada share largely integrated capital markets and are each other’s biggest trading partner, this genre of research has great value. It is a timely study as the Canadian Federal Government is looking into standardizing corporate legislation across provinces and territories.

Reading the past to imagine the future

2015 ◽  
Vol 10 (4) ◽  
pp. 363-366
Author(s):  
Silvia Gherardi
Keyword(s):  
Qualitative Research ◽  
Qualitative Methods ◽  
Design Methodology ◽  
Personal Reflection ◽  
Research Topics ◽  
Content Type ◽  
Distinctive Features ◽  
The Past ◽  
The Future

Purpose – The purpose of this paper is to contribute to the ten years of the journal through a personal reflection. Design/methodology/approach – A review of the articles published in the last ten years. Findings – I argue that what has distinguished QROM in these ten years are two distinctive features: reflexivity on practices of qualitative research, and openness to the application of qualitative methods to unusual research topics. Originality/value – The main limit of the paper resides in the subjectivity of the person who has read the articles. Other readers may have different opinions and may have chosen different criteria.

Engagement, inclusion, knowledge sharing, and talent development: is reverse mentoring a panacea to all? Findings from literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sanghamitra Chaudhuri ◽  
Sunyoung Park ◽  
Karen R. Johnson
Keyword(s):  
Literature Review ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
English Summary ◽  
Exchange Theory ◽  
Future Research ◽  
Content Type ◽  
The Past ◽  
Member Exchange ◽  
The Usa

Purpose The purpose of this study is to systematically review the practice of reverse mentoring and draw a timeline of the research over the past two decades. Considering the novelty of this intervention, this paper proposed an agenda for future research on this burgeoning topic. Design/methodology/approach By adopting narrative literature review and Gregory and Denniss’ (2018) four-step process, this paper reviewed 54 studies grounded in conceptual, literature review and empirical research published between 1998 and 2020. Findings The articles included in the literature review on reverse mentoring research were summarized according to journal publications, research methodologies, contextual settings, theoretical framework, purpose and outcomes. Reverse mentoring studies are dominantly published in educational journals using primarily qualitative and conceptual approaches to explore both academic and business contexts within the USA and Europe. Theories frequently used to frame and examine the need of reverse mentoring included social exchange theory and leader-member exchange theory. The fundamental purpose of reverse mentoring research is to transfer knowledge and to bridge the technology divide between intergenerational groups. Reverse mentoring has been used to promote inclusivity between multiple generations in relation to gender, ethnicity and culture. Originality/value As per the knowledge, this is the first-ever comprehensive English summary of reverse mentoring research done in the past two decades. Findings from this research can be used to better understand reverse mentoring research trends and directions.

China-EU academic links will face closer scrutiny

2021 ◽  
Keyword(s):  
Research Output ◽  
Research Institutions ◽  
Independent Research ◽  
Content Type ◽  
The Past ◽  
The Future ◽  
Potential Risks ◽  
National Governments

Significance European academic and research institutions have built increasingly close links with China over the past two decades. By doing so they have increased their incomes and research output, and reduced their costs. Benefits have been emphasised and the potential risks downplayed, both at the institutional and government levels. Impacts National governments will face calls to compensate for the reduction in funding and fees from China. European independent research on China will grow increasingly difficult. Researchers and institutions must prepare for potential Chinese sanctions in the future.

scholarly journals Adjuvant treatment of colorectal cancer

2002 ◽  
Vol 49 (2) ◽  
pp. 15-18
Author(s):  
J.A. Wils
Keyword(s):  
Colorectal Cancer ◽  
Adjuvant Treatment ◽  
Large Scale ◽  
New Drugs ◽  
Morbidity And Mortality ◽  
The Past ◽  
The Future ◽  
The Usa

Colorectal cancer is a leading cause of morbidity and mortality, with approximately 300,000 new cases and 200,000 related deaths in Europe and the USA each year. Adjuvant treatment of colorectal cancer is now widely accepted and can reduce mortality with approximately 10%. This can be considered as one of the major achievements in oncology from the past decade. Current results will be discussed and strategies for the future will be outlined, including on-going or planned large-scale trials with new drugs and approaches.

scholarly journals Operating without operations: how is technology changing the role of the firm?

2018 ◽  
Vol 29 (5) ◽  
pp. 809-833 ◽  
Author(s):  
Christoph Breidbach ◽  
Sunmee Choi ◽  
Benjamin Ellway ◽  
Byron W. Keating ◽  
Katerina Kormusheva ◽  
...  
Keyword(s):  
Operations Research ◽  
Design Methodology ◽  
Service Operations ◽  
Science Literature ◽  
Content Type ◽  
The Past ◽  
Technological Advances ◽  
The Future ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the history and future of service operations, with the goal to identify key theoretical and technological advances, as well as fundamental themes that can help to imagine the future of service operations in 2050. Design/methodology/approach A review of the service operations literature was undertaken to inform a discussion regarding the role that technology will play in the future of service operations. Findings The future of service operations is framed in terms of three key themes – complexity, orchestration, and elasticity. The paper makes three contributions to the service science literature by: reviewing key themes underpinning extant service operations research to frame future trajectories of service operations research; elaborating a vision of service operations in 2050 based on history and technology; and outlining a research agenda for future service operations. Practical implications The case of service automation is used to provide an illustration of how the three themes converge to define future service operations, and in particular, to show how technology is recasting the role of the firm. Originality/value Service operations in the next 30 years will be very different from what it was in the past 30 years. This paper differs from other review papers by identifying three key themes that will characterize and instill new insights into the future of service operations research.

Knowledge management and social entrepreneurship education: lessons learned from an exploratory two-country study

2019 ◽  
Vol 23 (10) ◽  
pp. 1984-2006 ◽  
Author(s):  
George Thomas Solomon ◽  
Nawaf Alabduljader ◽  
Ravi S. Ramani
Keyword(s):  
Knowledge Management ◽  
Social Entrepreneurship ◽  
Social Issues ◽  
Entrepreneurship Education ◽  
Growth Potential ◽  
Data Set ◽  
Content Type ◽  
Course Offerings ◽  
The Future ◽  
The Usa

Purpose Social entrepreneurship courses are among the fastest growing category of course offerings to entrepreneurship students (Brock and Kim, 2011) because both high growth potential- and steady growth-social ventures can create value and help solve social issues effectively and efficiently. As knowledge disseminators, entrepreneurship educators are in prime position to develop the knowledge, skills and abilities of students, which, in turn, increases their intentions to start a social venture and their ability to manage and grow their venture. Students gain an understanding about the role of entrepreneurship in addressing social opportunities, as well as knowledge related to starting, managing and growing social entrepreneurship ventures. This paper is divided into three parts. First, the authors broadly discuss the concept of social entrepreneurship. Second, the authors present an overview of the field of social entrepreneurship education (SEE) and its evolution. Finally, the authors supplement this review with an analytical examination of SEE, in which the authors present results of a cross-country analysis survey of over 200 entrepreneurship education programs in the USA and Canada. This paper aims to present information about: student enrollment in social entrepreneurship courses in comparison to other entrepreneurship courses; the frequency of offering social entrepreneurship courses and programs compared to other entrepreneurship courses and programs; and future trends in SEE. The results revealed a strong demand for social entrepreneurship from students, room for improvement in terms of the supply of course offerings, and a strong belief in the continued growth of social entrepreneurship. The authors conclude with suggestions about the future of SEE. Design/methodology/approach Analysis of secondary data derived from the oldest and most-frequently cited sources regarding entrepreneurship education in the USA and a novel data set examining entrepreneurship education in Canada. Both data sets were collected using an online self-report survey. Findings Demand for SEE continues to rise in both the USA and Canada. However, course and program offerings have not kept pace. Prominent trends in social entrepreneurship such as cross-campus programs and addressing the evolving demographics of students in higher education institutions need more attention. Originality/value A cross-cultural study of SEE that provides a high-level view of the state of the field today. In addition, the paper outlines the potential of the field of knowledge management for the future of SEE.

Educating researchers in the metadiscipline of foresight

foresight ◽  
2020 ◽  
Vol 22 (5/6) ◽  
pp. 703-715
Author(s):  
James P. Kahan
Keyword(s):  
Higher Education ◽  
Best Practices ◽  
Educational Innovations ◽  
Content Type ◽  
Disciplinary Boundaries ◽  
American Higher Education ◽  
The Past ◽  
Scientific Disciplines ◽  
Logical Type ◽  
The Usa

Purpose The science of Foresight differs from the commonplace notion of what a science is because it is a metadiscipline – a logical type of science higher than the logical type of disciplinary sciences. It is practical, uses transdisciplinary processes that combine scientific disciplines and often examines counterfactuals in a scientific manner. This study aims to demonstrate that Foresight is a science, by presenting a number of best practices and potential innovations in higher education that could facilitate obtaining skills for Foresight science. Design/methodology/approach The methods of scientific education that have served us well in the past are inadequate for metadisciplinary sciences such as Foresight. The paper discusses what metadisciplinarity is, using a variety of examples, and distinguishes it from disciplines and ways of crossing disciplinary boundaries. Understanding the essential characteristics of Foresight as a metadisciplinary science leads to identifying current best practices and possible educational innovations in undergraduate education that will facilitate obtaining Foresight skills. Throughout the paper, examples are drawn from the education and professional experience of the author in the USA and Europe. Findings This paper demonstrates that Foresight is a science and presents a number of best practices and potential innovations in higher education that could facilitate obtaining skills for Foresight science. It identifies barriers to those innovations and approaches to overcome them. Originality/value This viewpoint paper clarifies the meaning of the terms interdisciplinarity, transdisciplinarity and metadisciplinarity to identify the essential characteristics of Foresight as a science. Then, it identifies and advocates needed changes in North American higher education to provide earlier and more efficient opportunities for Foresight researchers and users to obtain the skills they need.

Social studies without walls: engaging students in online collaboration across district lines

2018 ◽  
Vol 13 (2) ◽  
pp. 254-269
Author(s):  
Eric B. Freedman ◽  
Lauren Willigan ◽  
Randall Glading ◽  
Kristin N. Rainville
Keyword(s):  
Social Studies ◽  
Digital Technology ◽  
Design Methodology ◽  
Urban Centers ◽  
Content Type ◽  
Race And Class ◽  
The Past ◽  
Civic Dialogue ◽  
The Usa ◽  
Collaborative Activities

Purpose Intercultural dialogue and collaboration are critical to social studies education. Yet over the past 30 years, schools in the USA have grown increasingly segregated by race and class. The purpose of this paper is to offer a possible response based in digital technology. Design/methodology/approach The authors describe a project called Classes Without Walls that links elementary schools in wealthy suburbs with those in impoverished urban centers. Students at the two schools engage in collaborative activities through online video conferencing. Findings The authors explore two sample lessons in depth: a virtual town tour and a social demographics scavenger hunt. Originality/value Such activities, they argue, can contribute toward cultural understanding and civic dialogue.

scholarly journals International Community’s Approach to Western Balkans: In Search of Stability and Security

2019 ◽  
Vol 25 (85) ◽  
pp. 64-88
Author(s):  
Janez Juvan
Keyword(s):  
European Union ◽  
International Institutions ◽  
Holistic Approach ◽  
International Community ◽  
The European Union ◽  
Western Balkans ◽  
The Past ◽  
The Future ◽  
The Usa ◽  
The Stability

Abstract The article presents research on the international community’s engagement in the countries of the Western Balkans in the past and their possible approach in the future. The focus of our research is on the functioning of mechanisms through which the international community performs certain tasks in the region. These interventions are primarily political, in the form of conferences, political programmes, consultations, pressures and continuous persuasion. Economic initiatives follow afterwards. By using different reform approaches, international institutions try to improve cooperation with the European Union (EU) and countries such as the USA, Russia, Turkey and China. Our research attempts to identify possible methods and new solutions for individual cases of conflict in Western Balkans countries, especially where the international community is actively involved. On this basis, we created a more holistic approach. The application of these measures could make the necessary reforms of the future easier. Our approach emphasises all the elements of security that are essential to the stability of the region and for the prevention of conflicts in the future.

scholarly journals Predicting the Future: Art and Algorithms

2020 ◽  
Vol 18 (3) ◽  
pp. 893-911
Author(s):  
Akos Rona-Tas
Keyword(s):  
Social Life ◽  
Consumer Credit ◽  
Social Contexts ◽  
Individual Level ◽  
The Past ◽  
Predictive Algorithms ◽  
The Future ◽  
The Usa ◽  
The Individual ◽  
Political Governance

Abstract Predictive algorithms are replacing the art of human judgement in rapidly growing areas of social life. By offering pattern recognition as forecast, predictive algorithms mechanically project the past onto the future, embracing a peculiar notion of time where the future is different in no radical way from the past and present, and a peculiar world where human agency is absent. Yet, prediction is about agency, we predict the future to change it. At the individual level, the psychological literature has concluded that in the realm of predictions, human judgement is inferior to algorithmic methods. At the sociological level, however, human judgement is often preferred over algorthms. We show how human and algorithmic predictions work in three social contexts—consumer credit, college admissions and criminal justice—and why people have good reasons to rely on human judgement. We argue that mechanical and overly successful local predictions can result in self-fulfilling prophecies and, eventually, global polarization and chaos. Finally, we look at algorithmic prediction as a form of societal and political governance and discuss how it is currently being constructed as a wide net of control by market processes in the USA and by government fiat in China.

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