bluuebunny/crossref_metadata_2025 huggingface dataset:
Do Internal Auditors and Management Accountants Have Different Ethical Philosophies
Authors: Ziegenfuss Douglas E. , Singhapakdi Anusorn , Martinson Otto B.
Published: July 2002

Examines whether internal auditors and management accountants have
different personal ethical philosophies. Also examines the possible
presence of intervening variables such as personal (i.e. age, gender,
experience, education, professional certification and salary) or
environmental factors (i.e. industry and corporate ethical environment).
Data were obtained from questionnaires returned by 474 internal auditors
(47.4 per cent response rate) and 558 management accountants (37.2 per
cent response rate) located in the southeastern United States. The
results indicate that significant differences exist between the ethical
philosophies of internal auditors and management accountants. Of the
other factors tested, only corporate ethical environment was found to be
related to the ethical philosophies of the respondents.
Effective Stress Management
Authors: Donovan Steven B. , Kleiner Brian H.
Published: July 2002

Gives an overview of events in the field of stress management. Describes
the relationship of stress to the human autonomic nervous system and
discusses the physiological effects in relation to type A/B behaviour.
Investigates the sources and methods of detection of stress. Examines
methodologies for stress management, the design of stress management
programmes for industry application, and the results which selected
corporations have achieved. Reviews a critique of current stress
management programmes available to industry.
The Audit Committee: An International Perspective
Authors: Vanasco Rocco R.
Published: July 2002

Highlights the role played by the Securities and Exchange Commission (SEC), the New York Stock Exchange (NYSE), the American Institute of Certified Public Accountants (AICPA), The Institute of Internal Auditors (IIA), the Treadway Commission, and other professional organizations in furthering the establishment of audit committees in the USA. In the international arena, the UK Cadbury Committee, the Australian Borsch Committee, and the Canadian Macdonald Commission have influenced the widespread use of corporate audit committees in their respective countries. The guidelines on audit committees set by the IIA, AICPA, SEC, and the Treadway Commission have had a tremendous impact worldwide. Cultural differences may, however, limit the formation and effectiveness of audit committees globally even though auditing is a relatively homogeneous profession. The Institute of Internal Auditors, as an international professional association, may wish to consider the cultural dimensions of corporate governance in formulating professional internal auditing standards dealing with the structure and functions of audit committees internationally.
Changing the model for prevention and detection of fraud
Authors: Glover Hubert D. , Aono June Y.
Published: July 2002

Proposes a new model for fraud detection that goes beyond internal
accounting controls. Historically, internal and external auditors focus
on internal controls and management integrity as the key components to
determine the propensity for irregularities. This new paradigm focuses
on gaining an understanding of the corporate culture in order to
understand better the opportunity for fraud or illegal acts to occur.
Corporate culture provides a more holistic and comprehensive view of the
overall management philosophy and control environment. Various sources
from practitioners, corporate executives to government agencies estimate
that the annual cost of fraud exceeds $100 billion. Recognizes
the economic impact of fraud and the historical problems associated with
fraud detection. Offers recommendations and discussion for a new model
to evaluate organizational behaviour as an alternative method to fight
the social and economic cost of fraud.
The role of audit committees in UK universities
Authors: Dewing Ian P. , Williams Bernard C.
Published: July 2002

Audit committees have a relatively long history dating back to the
nineteenth century. It is only in recent years that their use has been
popularized again in the private sector. Fundamentally, it is often
argued that audit committees exist to mediate between executive
directors and auditors while providing an overall enhancement of
corporate accountability. One of the recent effects of the drive to
incorporate business methods into other sectors has been the
establishment of audit committees. It does, however, pose the question
of the role of these committees which are operating in a different
context from their origins. Looks at the operation of audit committees
in a defined sector, namely universities. Using a postal questionnaire,
all directors of finance (or equivalent) in UK universities were
surveyed to establish whether or not audit committees existed in their
institutions, the purpose being to determine the extent of audit
committees, the reasons why they have or have not been established, and
the advantages and problems encountered with them. One interesting
result that arose with implications for accountability and governance
was that in universities the stewardship and strategic policy‐making
functions are generally separate and that audit committees report only
on the former. This is in contrast to the situation in the private
sector where both functions are generally combined in the activities of
the board of directors. Because there is considerable overlap between
the membership of audit committees and the boards of directors, it could
be argued that this provides the potential for a greater degree of
accountability and governance than currently exists in universities.
A factor‐analytic approach profiling job selection differences of
male and female accountants
Authors: Ahmadi Mohammad , Helms Marilyn M. , Nodoushani Patricia
Published: July 2002

Aims both to scrutinize the stereotypical image of women in public
accounting (e.g. women will avoid public accounting if they have small
children), and also to determine whether job selection factors influence
males and females differently. Questionnaires were sent to a random
sample of approximately 500 male and female accountants in the USA in
order to determine the degree to which various factors influenced the
selection of their current jobs. Reports the results of the survey.
Specifically, through factor analysis, develops a profile of males and
females on factors influencing job selection and identifying differences
and similarities between the two groups. Also addresses areas for future
research and suggestions for both accounting and human resources.
Dynamics of social auditing in corporate enterprises: a study of the Indian corporate sector
Authors: Batra G.S.
Published: July 2002

Argues that social auditing has a key importance as there is a growing awareness among corporate sector enterprises that every such enterprise should contribute towards social goals. Attempts to assess the social performance of a corporate enterprise (Steel Authority of India Limited) in terms of costs incurred by the enterprise considered against the benefits to the recipients. There is need to have regular audit of the social accounts on the basis of which the comparative social performance of the corporate sector can be studied. The concept of social audit should be extended to the activities relating to the employees, the environment, the society and the products. There is need to develop a useful social reporting framework to ensure the effectiveness of the social audit programme in the corporate sector which in turn can contribute positively to society at large.
Industry type: a factor in materiality judgements and risk assessments
Authors: Iskandar Takiah M.
Published: July 2002

The absence of clear guidelines as to how materiality should be judged has created problems for accountants and auditors, and resulted in risks to users of financial statements. Results of past research indicate a great lack of consensus within a judgement group (e.g. auditors) and a large degree of diversity between groups (e.g. auditors v. statement preparers), with respect to the appropriate materiality threshold. Based on past research concludes that industry, an important contextual variable in materiality judgements, may be responsible for the inconsistencies in judgements in the past. The close relationship between materiality and audit risk suggests that the type of industry may have a similar impact on risk assessments. Proposes that industry effects on materiality judgements and risk assessments be further investigated. Also suggests the need for industry‐specific guidelines for materiality and audit risk.
Game theory and strategic auditing: part II ‐ advanced applications
Authors: Chau Chak‐Tong
Published: July 2002

Illustrates the usefulness of the game theory model described in part I, using an example of a fraud prevention decision and demonstrating its transferability to issues such as collusion.
Internal audit education: exploring professional competence
Authors: Hassall Trevor , Dunlop Alex , Lewis Sarah
Published: July 2002

Examines the nature of professional competence, using the field of Internal Audit as an exemplar. Attempts to describe the professionalization process and thus the context in which the concept is normally encountered. Reviews the nature and influence of pressures for change currently affecting the Internal Audit profession. Examines the differing approaches to the definition and interpretation of professional competence, including the consideration of the factors which underpin it and the role therein played by knowledge. Considers current UK and US proposals and developments in Internal Auditor education in the light of conclusions drawn from the preceding sections. Concludes that it is likely that a major influential role will be played by current developments in NVQ methodology and that, at least in the short term, a case study approach to teaching and assessment would be beneficial. It further posits that there will be, in all probability, a major role to be played in the future by formally structured workplace based competence led assessment.
Models for the regulation of UK company audit
Authors: Dewing Ian P. , Russell Peter O
Published: July 2002

There has been widespread recent public debate about problems of corporate governance, accountability and audit regulation in the UK. In the arena of UK audit regulation, the Auditing Practices Board’s publications,The Audit AgendaandThe Audit Research Agenda,contain a discussion of audit regulation and call for research into the problem. This article reviews the “macro”, “micro” and “international” models for the regulation of audit that have already been proposed in the literature, and considers the appropriateness of the models to improve the regulation of company audit in the UK. The main conclusion is that while each of the models proposed have superficial attractions, there is a danger of considering them out of context. More research is needed into the practicalities, costs and benefits of the various models that have been suggested. Without such research there is a risk that any reform may not improve, or indeed may reduce, the effectiveness of the existing regulatory framework.
Employee involvement in a total quality management programme: problems in Chinese firms in Hong Kong
Authors: Chiu Randy K.
Published: July 2002

Total quality management (TQM) calls for a change of culture that requires employee involvement at all levels and a spirit of teamwork among all the stakeholders in corporations. Employee involvement, participation, and empowerment form the cornerstones of TQM. Involvement implies interaction between individuals, groups, and teams. However, managers who are used to a paternalistic and dictatorial mode of management will have difficulty in making TQM work. Chinese management philosophy and systems are not in harmony with the modern concept that encourages employee involvement and participative management. This paper discusses various factors that may lead to the failure of TQM programmes in Chinese firms in Hong Kong based on the information collected by the author in a recent study.
Survey on total quality management implementation in Hong Kong
Authors: Lee S.F. , Leung Ruth
Published: July 2002

The design of the questionnaires was based on thinking, concepts or philosophies of the published ISO quality standards and Deming’s TQM theory. The amalgamation of these useful thoughts, concepts and philosophies should help in developing quality management and business management strategies that will lead to world‐class business performance.
A framework for the design and audit of an activity‐based costing system
Authors: Gunasekaran A.
Published: July 2002

The objective of a cost management system is to provide accurate and useful information to help companies in utilizing their valuable resources for producing quality goods and services in a competitive environment. Activity‐based costing (ABC) has been found more appropriate for capital intensive manufacturing environments. However, there is no systemic framework for design and implementation of ABC. Realizing the importance of ABC, an attempt has been made in this paper to develop a framework for the design of an ABC system. It is based on the review of literature on the design and implementation of ABC. In ABC, the activities required to manufacture a product should be identified and then quantified by their consumption of resources. The cost of each activity that is required to produce the product/parts will be calculated in such a way that the factors causing or driving the cost (cost drivers) of the activity in question can be determined. The cost driver rate will be used to allocate the cost of activities to a product/part according to the volume of the cost driver. In addition, the advantages and limitations of ABC are also discussed.
Medical workforce planning
Authors: Hamilton Susan , Wilson Richard , Butcher Andrew
Published: July 2002

The debate on reorganisation of hospital services is fertile ground for expert opinion. The Joint Consultants Committee (JCC) have produced the most recent view on the ideal acute hospital size and consultant staffing; however, their ideal is far removed from reality. A survey of trusts across the West Midlands found that many are falling short of the recommendations, such as meeting a one‐in‐five consultant on‐call rota for the major admitting specialties and providing adequate cover in the core sub‐specialties of general medicine and general surgery. While the JCC recommendations give a welcome direction and focus to workforce planning, reaching some of these will require a large financial investment and an increase in the number of trainees. Prioritising the recommendations may help to facilitate implementation by health‐care providers.
Public Health Medicine and the District Health Authority
Authors: Watson Paul
Published: July 2002

The 1991 National Health service reforms have greatly changed the role
of district health authorities. These bodies employ most public health
physicians in England and thus the focus of public health departments
has changed with the reforms. Presents the results of a series of
semi‐structured interviews with the board members of two health
authorities about the role of public health. Board members outlined
several roles for the specialty including defining key issues,
interpreting technical issues, intelligence gathering, developing links
with clinicians and legitimizing health authority decisions. There were
some concerns about the corporacy of public health departments. There
was a great deal of support for health promotion, but some reluctance to
be drawn into political issues. Also explored were alternative sources
of advice on health policy, such as the views of general practitioners.
Formal and Informal Authority of Hospital Directors
Authors: Nirel Nurit , Schmid Hillel , Stern Zvi
Published: July 2002

Describes and contrasts the perceptions of formal and informal authority
of hospital directors of two different kinds of organizations: hospitals
that are part of public multi‐hospital organizations (PMOs) and
independent hospitals. Indicates that all the directors perceive their
informal authority to be greater than their formal authority. However,
there is a gap in the perception of formal and informal authority by
directors of the two types of hospital. Directors of independent
hospitals perceive themselves to have more formal and informal authority
than do their colleagues at hospitals that are part of PMOs. Both
structural and personal explanations for these findings are given. In
addition, discusses the implications for policy making of the source of
authority, informal, and formal authority in the transition to
autonomous semi‐independent hospitals in a changing environment.
The organization, delivery and audit of a specialist immunization clinic
Authors: Baxter David
Published: July 2002

Immunization is a key primary prevention activity which has
assisted in the reduction of childhood morbidity and premature
mortality. Uptake rates for two‐year‐old children are now in excess of
90 per cent throughout the UK and for the vast majority of infants
immunization is a routine procedure with a high benefit‐to‐risk ratio.
Concerns about particular children, either because of their previous
medical history or an adverse vaccine event, have been responded to in
various ways. The experiences of a specialist immunization facility
established in 1987, which since inception has seen just over 3,000
children are described. The clinic operates four sessions a week, with
two held in the District General Hospital and two in community clinics;
the resource requirements for the clinic are identified. A parent
satisfaction survey for the first 1,700 attenders was undertaken in 1992
and the results are reported; their comments led to changes in the
method of service delivery. A study of GPs′ views was also undertaken at
the same time; their satisfaction with the service is reflected in the
continuing level of referrals. It is believed that all provider units
should consider developing a similar facility for five reasons. First,
it provides a source of expert advice for both professionals and
parents; second, it facilitates the immunization of children with
problem histories; third, it enables the investigation of serious
post‐vaccination adverse events; and fourth, the clinic provides a means
of co‐ordinating and delivering neonatal immunizations (including BCG,
HBV, Varicella zoster and the vaccination of pre‐term infants). And
finally the clinic offers training for health care staff involved in
primary immunization programmes and travel vaccination services.
Pandora′s Box: clinical directorates and the NHS
Authors: Corbridge Chris
Published: July 2002

Reports on the research concerning the current debate surrounding
the maturity of clinical directorates. Indicates that there is some
ambiguity as to how directorates should be structured and strategically
managed. Finds evidence that trust executive boards need to involve
clinicians in setting strategy and to support clinical directors with
suitable business managers to manage the boundary between strategic and
operational issues.
The cost effectiveness of renal provision in the UK
Authors: Haycox Alan , Jones Diane
Published: July 2002

Discusses the need for reliable research‐based evidence detailing the costs and benefits provided by different operational and strategic structures of renal replacement therapy. Suggests that in choosing the most appropriate form of dialysis the treatment options may be limited for clinical, practical or financial reasons. Proposes that the renal services must support patients in empowering them to make informed choices concerning the dialysis modality which offers them the highest quality of life. Brings into perspective the need for a balance between patients’ quality of life and the financial constraints on the NHS.
Involving doctors in management
Authors: Walker Richard , Morgan Philip
Published: July 2002

Reports the results of a survey of 209 senior registrars and 269 consultants throughout Wales to identify the management development needs of doctors and ascertain their views of the value and utility of current management development course offerings in Wales. Finds that, currently, management development for doctors in Wales is unstructured and unco‐ordinated but, despite this, many doctors, especially senior registrars, appeared keen to increase their future involvement in management and held positive views regarding management and management development. The questionnaire also required doctors to rank order six managerial topics and their elements: financial, human resource, strategic, operational, service quality and self‐management. Of these, self‐management issues were rated highest and there was some congruity in the rankings of the six topics by senior registrars and the other three consultant categories. Overall, managing a budget, medical and clinical audit, negotiating skills and leadership skills were ranked highest for inclusion in management development while project management, quality circles and equal opportunities received the lowest ratings.
Effective contracting of high‐tech health care for patients at home
Authors: Pilling Mark , Walley Tom
Published: July 2002

High‐technology treatments such as total parenteral nutrition or intravenous antibiotics may increasingly be provided to patients at home. In the past, these services have been funded by the NHS prescribing budget. The aim of the Department of Health’s Executive letter EL(95)5,Purchasing High Tech Healthcare for Patients at Homewas to ensure that contracts placed by health authority purchasers maintain effective patient services and obtain better value for money by encouraging competition between potential homecare providers. Examines contracting for high‐tech health care for patients at home and suggests that efficiency could be improved when contracting with commercial home‐care organizations by lead purchasing arrangements. In the long‐term, contracting with NHS tertiary centres is most likely to ensure continuity of care and appropriate clinical monitoring of patients.
Purchaser and provider relations in the UK: a perspective from the private sector
Authors: Bull Adrian
Published: July 2002

Gives an overview of the major features of the general changes in the UK health care system, and describes how PPP healthcare is taking advantage of those changes in developing and implementing strategies for relations with both hospitals and specialists. Notes that similar issues are faced by public sector purchasers. Points out that many of the initiatives described are being adopted, in one form or another, in health care industries across the world. Suggests that new insights or understandings may be found by seeing and considering those issues and initiatives in the context of health care economies.
Pharmaco‐economic information and its effect on prescriptions
Authors: Kangis Peter , van der Geer Leo
Published: July 2002

Reports on a small‐scale study of 30 general practitioners and 30 specialists in Greece where pharmaco‐economic information was presented to these prescribers and an attempt made to observe changes in reported choice of treatment consequent on this exposure. Concludes with a credible level of statistical significance, that information which also takes into account economic performance criteria is likely to influence the prescription decision of the practitioners. Suggests, from a commercial point of view, that this offers the opportunity to pharmaceutical companies to complement their offerings so that they can be better targeted to those prescribers most likely to be influenced by this information. Notes that, from a general societal point of view, the question needs to be raised about the extent to which the independence of the prescriber might be eroded through the presence or absence of such information and thus the best interests of the patient safeguarded.
Contracting for high‐tech health care for patients at home: a survey of purchaser responses
Authors: Pilling Mark , Walley Tom
Published: July 2002

Points out that the Department of Health’s Executive Letter: EL(95)5 moved the finance of high technology treatment provided at home for chronically ill patients from the NHS prescribing budget onto a defined and consistent framework. The aim was to obtain better value for money by encouraging competition between potential homecare providers. Reports on a survey of prescribing advisers of purchasing health authorities, which focused on their response to these developments, and discusses the issues identified by purchasers in their implementation of EL(95)5. Notes that, although most purchasers chose to contract directly with a single commercial homecare organization in 1995‐1996, there was no consensus about where contracts should be placed in the future, and that the purchasers identified inefficiencies in contracting for such care. Discusses methods of improving the purchasers’ response to contracting.
Decisions, decisions
Authors: Chrispin Pamela
Published: July 2002

Describes changes in the organization of the NHS towards a trust‐based system and explains that these changes have devolved decision making downwards. Points to the importance of strategic planning for the survival of hospital trusts and notes that strategy should be developed by doctors and managers working together. Outlines management concepts and theoretical constructs underpinning strategic decision making, applying them to the NHS. Concludes that the professionalization of NHS management has shifted power from doctors towards generalist managers but that there is evidence suggesting the value of clinicians as decision makers, given the right skills and an understanding of factors affecting decision processes.
Acute coronary artery deficiency treatment process
Authors: Proctor Tony
Published: July 2002

Surgical treatment can be planned well in advance or arrive in a near emergency. If careful control is not exercised there is always the possibility that patients may suffer as a result. Discrete event simulation is an effective tool which can be used to find the most efficient ways of managing such a service’s timetable. Examines the application of a desktop computer simulation package to model the work of a cardiac diagnosis and treatment system. The simulation package suggests how efficiency might be improved by moderating times taken to complete activities and staff and other resources required to perform the activities. Suggests the principles outlined can be readily expanded into a more complex model.
Promoting clinically effective practice
Authors: Douglas Hannah‐Rose , Humphrey Charlotte , Lloyd Margaret , Prescott Keith , Haines Andy , Rosenthal Joe , Watt Ian
Published: July 2002

Aims to evaluate the acceptability of commissioning to improve clinical effectiveness in secondary care and explore the conditions under which fundholders would be willing to use commissioning in this way. Describes how fundholders in two contrasting districts in North Thames Region were interviewed in 1995‐1996. Respondents were selected from a list of all fundholders in the district with few fundholding practices and from lists of fundholders holding contracts with specified hospitals in the district with many fundholders. Interviews were analysed using the constant comparison method of content analysis. All fundholders in the districts were eligible. The sample represented a broad range of fundholders, containing all fundholding waves and large and small practices. Managers and general practitioners from multifunds outside the districts were also interviewed to assess whether they faced different issues from single practice fundholders. Many respondents felt unable to use commissioning to improve clinically effectiveness despite their awareness of the policy. Reasons identified included the problem of agreeing complex commissioning arrangements to reflect clinical issues, and an unwillingness to use fundholding to challenge hospital practice. Respondents from early wave fundholding practices and those with training in critically appraising research literature expressed more readiness to review research evidence, but only a few early wave fundholders said they would consider evidence‐based commissioning. Concludes that steps should be taken to educate fundholders in clinical effectiveness and provide appropriate information to them. Also, they must be persuaded that clinical effectiveness is not a politically‐driven policy or they will resist it.
User participation in service planning
Authors: Milewa Timothy
Published: July 2002

It is often suggested that professional and managerial attitudes significantly delimit the impact of new structures for enhancing the role and influence of service users in health and social care planning. Considers the existence and clarity of such managerial attitudes in the context of one attempt to involve users in mental health care planning. The existence of latent and explicit managerial parameters to the role played by users in the planning of services was confirmed by the research at a very general level. Perhaps inevitably though, even in relation to a very specific user participation project, these parameters became less uniform as more detailed issues were considered. This suggests that an investigative focus on the “process” oriented attitudes and assumptions of managers and professionals, although important, should not be allowed to detract from a concern with gauging the demonstrable outcomes of user participation.
Analysing the medicine‐management interface in acute trusts
Authors: Nio Ong Bie , Boaden Margaret , Cropper Steve
Published: July 2002

The impact of the NHS reforms, and the resulting purchaser‐provider split, has refocused attention on the relationship between management and medicine in acute hospitals. It is timely to assess the explanatory power of various theoretical models regarding the management‐medicine interface. Argues that this interface is currently rather fluid and that a dynamic and adaptive model is best suited to understanding the way in which doctors and managers develop their relationship within the changing policy context. Two examples illustrate these shifting boundaries.
Medicine and management: a conflict facing general practice?
Authors: Fitzsimmons Paul , White Tony
Published: July 2002

Partners and practice managers are beginning to understand implications of management issues raised by recent reforms. Practices involved in this study agree the need for improvement, but partners and managers were often unable to define improvements needed. Demonstrates that effective management structure is vital to future success for general practice. To achieve this involves understanding new managerial challenges practices must meet and different organizational competences required. To change requires a radical restructure of many practice roles and several options are considered. Regardless of the chosen option the question of training remains. There is a need to involve consultants, managers, and doctors already advancing the boundaries of practice development, in a dialogue with institutions providing management training, to design suitable programmes. Academic institutions too often produce management programmes geared towards the old environment, whereas managerial skills which changes in the NHS demand from future practice managers are now required.
Leadership in the UK NHS: where are we now?
Authors: Goodwin Neil
Published: July 2002

The introduction of changes to the UK National Health Service from the 1980s onwards, coupled with recognition that successful improvement to health and health services places greater pressure on developing good inter‐personal and inter‐organisational relationships, underlines the need for greater leadership of health services in the future. Argues that insufficient attention has been paid to the development of external leadership, the growing importance of which is emphasised by the most recent proposals for change to health services from the 1997 Labour government. Comparisons of managerial life between the public and private sectors are made and surveys of NHS managerial work, carried out over a number of years, seem to have produced similar conclusions. Finally a paradigm shift is called for in the leadership of health services in the future if the impact of the external environment is to be managed more effectively and no longer to be seen as a constraint on public sector managerial activity.
Strategic marketing and clinical management in health care: a possible way forward
Authors: Willcocks Stephen , Conway Tony
Published: July 2002

This article examines and comments on the role of clinical directors in the NHS (UK), with specific reference to the relevance of a strategic marketing emphasis. It utilises qualitative methodologies to collect data from stakeholders ‐ in particular, clinical directors and other managers ‐ from two NHS trust hospitals. It examines the extent to which a marketing approach is applicable to clinical managers working in these two hospitals. It utilises a conceptual framework devised by Kottler and Andreason, to highlight whether a marketing approach is, in fact, utilised by these managers. It suggests that a strategic marketing approach (based upon relationships), remains relevant to clinical management, notwithstanding recent changes in government policy.
Empowerment and the performance of health services
Authors: Lloyd Peter , Braithwaite Jeffrey , Southon Gray
Published: July 2002

Addresses the issue of empowerment and its possible role in promoting the effectiveness of health services. Empowerment represents the ability of people within organisations to use their own initiative to further organisational interests. However, despite its apparent simplicity, the concept turns out to be quite complex and to have unanticipated implications. We explore some of these implications in health service organisations, and their consequences for health policy. Our conclusion is that many health policies may well act to degrade the empowerment of health service workers, and hence the performance of health service organisations.
Workplace health concerns: a focus group study
Authors: Jinks Annette M. , Daniels Ruth
Published: July 2002

Addresses the workplace health concerns of employees at an Acute Hospital Trust. The research conducted utilised a focus group methodology to investigate the health concerns of multidisciplinary groups of health care workers (n=27). The findings indicate that the concern for the majority was workplace stress. Stressors that were identified as important to the groups were, for example, the nature of the work they were undertaking, staffing levels, volume of the work, management styles and their work environments. Health promotion and prevention topics such as motivation and health status, smoking, alcohol and drug misuse, nutrition and weight control and physical exercise were seen of subsidiary concern. Limitations of the study are given. Future research in the subject area is identified.
Progress, sustainable development and the biotechnological society
Authors: Szenberg Michael
Published: July 2002

The paper discusses several elements of the definition of sustainability and focuses on the common theme running through a number of domestic and international cases presented: the conflicting societal goals and the importance of the moral sense. The sustainable development paradigm can deepen our insights of how to explore problems of choice so that one can advance environmental policies that would be both equitable and efficient.
A comparative analysis of China’s permanent and temporary migration during the reform period
Authors: Yang Hong
Published: July 2002

Examines China’s population movement since the 1980s. The analysis tackles two types of migration: permanent with corresponding transfers of the household registration, and temporary without such transfers. The study finds that, while the reform has brought about a proliferation of temporary migrants, numbers of permanent migrants have been rather stable. Of temporary migrants, an increasing proportion has been made up by urban residents. Temporary migrants as a whole are more likely to conduct inter‐provincial migration than their permanent counterparts. Coastal provinces and a few northwest provinces have been the favored destinations for temporary migrants. Cities, especially large cities, are preferred by both permanent and temporary migrants. The attraction of towns has been weak and tended to decline. The findings suggest that the reform has not led to a significant change in the formality of permanent migration. The large‐city oriented flow of the overall migration has been contrary to the state urbanization strategy which prioritizes the development of small cities and towns.
Development, charity and poverty
Authors: Trainer Ted
Published: July 2002

Thinking about poverty alleviation depends greatly on one’s underlying theory about the way the global economy works and, therefore, about the reasons for the existence of poverty. The development literature does not sufficiently acknowledge the contradictions that exist between the conventional or neo‐classical position on development and the critical or “appropriate development” perspective. The following discussion considers the main differences between these two positions and argues that the neo‐classical position must be abandoned. Implications for development practice in general and for the issue of poverty alleviation are then taken up.
An estimation of the productive efficiency of chaebols of Korea and their reform
Authors: Kim Joong‐Kwan
Published: July 2002

The chaebols in Korea contained some problems. One is that they have represented a disturbing concentration of market power. There is no evidence of the big firms colluding; for the most part they compete fiercely. But, taken together, the four biggest chaebols, Hyundai, Samsung, Daewoo and LG, employ only 3 per cent of the workforce while accounting for almost a third of the total sales of all South Korean companies. These four groups alone handle nearly 60 per cent of total exports. The concentration of ownership is tighter still, the families that founded the top 30 chaebols still own perhaps 60 per cent of their combined equity. The formation of chaebol and its developing process will be reviewed and some points of their systematic problems will be summarized in this paper. Adjustment cost and equity on the reform of chaebol also will be discussed. It is natural to argue that the productive efficiency engaged in super size enterprise group should be one of the objectives which inflict large costs on the economy. It can be suggested that more reform would be efficient in choosing a new system. Professional management seems to be one of the practically efficient outcomes. As a efficient policy, it will withstand future policy challenges better than the status quo. In terms of economic efficiency and equity as well, professional management systems which clean out illegal behaviour consistently may represent an optimal mix as long as they are under the present system.
Social economics: a perspective of diversity and community
Authors: Alexandrin Glen
Published: July 2002

This paper analyzes the economics of Tommaso Campanella’s The City of the Sun in two ways. First, it shows that Campanella, an early developer of economics, conceived of the discipline in a systematic way, in the process making it a foundation for statecraft and spiritual growth. Second, the paper discusses topics in the text important to us even today; such as a theory of value, income and wealth distribution, the definition of a production unit, and the role of a theocratic government guided by the philosophers. The introduction puts The City of the Sun and Campanella’s work in a historical setting, concluding that he was an innovator and, at the same time, a representative of the thinking of the time period.
In quest of profits: legal and ethical implications facing Microsoft
Authors: El Shazly Mona R. , Butts Ryan J.
Published: July 2002

Despite its wide acceptance in economics, the fundamental tenet of the theory of the firm is not without its critics. Questions related to the nature and role of the firm, its objectives, responsibilities and behavior have fueled much of the recent debate. Today, firms are being evaluated and scrutinized not merely on their economic performance, but also by the ethical standards they uphold. The case brought against Microsoft is an example of the tangled web that characterizes the economic, legal and ethical dimensions of business operations. This paper shows that as an economic entity, Microsoft employed strategies that were consistent with its long‐run objective of profit maximization. In so doing, however, Microsoft violated anti‐trust laws and was charged with illegal conduct. Despite the court ruling, economic and legal justifications continue to be a subject of debate amongst the different entities involved in this case. More so when ethical implications are considered, consensus becomes even harder to reach due to the subjective nature of the judgement.
The Epistemic‐Ontic Circular Causation and Continuity Model of Socio‐scientific Reality The Knowledge Premiss
Authors: Alam Choudhury Masudul
Published: July 2002

Undertakes an epistemological formulation of ethico‐economics. This formulation challenges the neo‐classical and macroeconomic foundations of mainstream economics and then presents the rigorously analytical depths of ethico‐economics. Traces the developments, the praxis of the rational precept of economic science from its Hellenic roots as this found inroads into the thinking of the classical, Austrian institutionalists and political economists. Shows to be logically flawed several areas of general equilibrium and market equilibrium relations that we face without question in a pedagogical presentation of economic theory. Even the microeconomic and macroeconomic dichotomy is a kind of duality in economic reasoning that has the traces of Kantian dualism in it. Hence, in none of the received economic doctrines the circular cause and effect of the epistemic and the ontic roots of human reasoning are unified together to give a truly interactive view of economic activities embedded within the larger ecological complex. To this complex belong the inter‐relationships that comprehend life, experience, praxis and the totality of the socio‐scientific order. Presents such a unified epistemic‐ontic circular causation as the praxis of the ethico‐economic world view. It is substantially different to, and more revolutionizing than, the ethically neutral, ethically exogenous, and interaction‐benign constraint of mainstream economics.
The Relationship between Economics and Psychology in Robbins
Authors: Sanchez‐Robles Blanca
Published: July 2002

Attempts to express certain views about the relationship that Robbins
advocates between economics and psychology. Develops two main
conclusions: first, Robbins maintains that economic theories are
independent of psychological theories, even in those cases in which the
economist has tried to present his economic conclusions as grounded on
specific psychological theories. This procedure, however, is greatly
misleading and can damage the autonomy of economics, making it dependent
on the particular theories that are provided to explain human behaviour.
At the same time, Robbins defends the view that economics should not be
entirely deprived of certain references to psychological or subjective
notions. A positivistic attitude as the one that tries to avoid this
sort of concept can be the result of a behaviouristic approach to
economic science, distrusted by the British economist. It can also be
fostered by an empiricist and monistic view of economics, according to
which only observable data can be employed as the starting point for the
true development of science. His own position in methodology, more
oriented towards scientific dualism and a deductivistic procedure as the
main tool to elaborate theories, prevents him from considering valid
only those conclusions grounded in empirical support.
Is Economic Justice Possible?
Authors: Armour Leslie
Published: July 2002

Economic justice ispossible, if one means by it commutative justice which provides for human dignity, for fair exchange and for the participation of everyone who wants to participate. It is also essential if worldwide disorder is to be avoided. But many forces militate against it and it requires an insurance system such as the one which Josiah Royce proposed to control war as well as changes in the nature and use of money. Examines problems posed by such ideas as well as changes which seem to be taking place and which may make economic justice more feasible.
The Political Philosophy of James Burnham
Authors: O’Neil Daniel J.
Published: July 2002

Examines the political philosophy of James Burnham (1905‐87) and
attempts to place him within the context of American conservatism.
Focuses on his methodology, view of human nature, perception of change,
and his thoughts on the State and society. Concludes that Burnham
– who moved from being a Trotskyite to a neo‐conservative – does not fit
into the two main American conservative traditions. His thought does not
mesh comfortably with American libertarianism or American Burkeanism.
James Burnham′s political philosophy is unique.
Thorstein Veblen, C. Wright Mills and the possibilities of a public administration
Authors: Tilman Rick , Brown John H.
Published: July 2002

Discusses the theories of Thorstein Veblen and C. Wright Mills on status emulation and craftsmanship. Applies these theories to the business situataion, especially public administration. Concludes that, if contamination by emulatory values and behaviours can be limited, the ideal of authentic public administration emphasizing organizational humanism and craftsmanship is still possible.
Utility interdependence when personality types interact
Authors: Freeman Katherine B.
Published: July 2002

Provides an alternative to the usual approach of economists of
simply assuming human nature and human economic behaviour to be of a
particular type. Economics generally provides little explanation for the
formation of preferences. Psychological motivation variables for giving
and receiving will be analysed which define an individual′s personality
type in terms of his altruistic or non‐altruistic orientation. Presents
a description of these psychological variables and the manner in which
they are measured. An individual′s giving‐receiving motivational
patterns are then incorporated into his utility function, and a
theoretical analysis is made of the optimal level of transfers when
various personality types interact.
Strategic adaptation to foreign aid culture and “tamed” industrial development in Africa
Authors: Accra Jaja Seth
Published: July 2002

Argues the importance of foreign aid for industrial development programmes in Africa. Suggests desirable management and administrative objectives and outcomes of foreign aid for industrial development in terms of discussion of the strategic adaptation to foreign aid culture and “tame” industrial development base in Africa. Argues that African countries should make effective use of foreign aid received from the developed countries. But for this to take place, African countries should examine foreign aid in terms of commodities that can be bought and sold. Suggests that foreign aid should be “project‐tied” and its implementation closely monitored. Discusses the effects of foreign aid on industrial development in Africa.