bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do corporate governance codes improve board accountability?
Authors: Soobaroyen Teerooven , Devi Mahadeo Jyoti 
Published: March 2013

PurposeThe purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius).Design/methodology/approachThe paper relies on 24 semi‐structured interviews of board members in listed and non‐listed companies and also analyses the accountability implications present in the local code of corporate governance and relevant reports. The analysis is informed by the typologies of board accountability and process developed by Roberts in 2001 (socialising, individualising, sovereign and complementary) and is complemented by Pettigrew and McNulty's 1995 notions of minimalist and maximalist boards.FindingsFrom a state which can largely be associated to the notion of sovereign governance and a minimalist board, the findings reveal a substantive change in the type of board accountability but it is one which privileges an individualising form of board interactions. A move to a more empowered “maximalist” board is also noted. Notwithstanding, the paper uncovers specific issues with the INED as an accountability mechanism in that there is much fuzziness on his/her role and motivations and whether INEDs can conceivably contribute to a socialising form of board accountability.Originality/valueThe paper responds to calls for more qualitative research on how boards actually operate in emerging economies, at a time when an increasing number of countries have adopted corporate governance requirements drawn primarily from the Anglo‐American model. This paper contributes to the literature by providing empirical evidence on corporate board processes and dynamics in non‐Western contexts.
How to acquire aircraft? A grounded theory approach to case study research
Authors: Bowyer Dorothea , Davis Glenda 
Published: March 2013

PurposeThe aim of this paper is to demonstrate how a grounded theory method applied to a case study within a particular industrial context can be used to derive a substantive model of the practice of capital budgeting and contribute to an understanding of contextual elements that affect investment decisions. This study aims to examine how the investment decision to acquire aircraft, strategic core assets, is made by small players within an industry that is small by world standards, Australian regional aviation.Design/methodology/approachThis research adopts a grounded theory approach to the case study. Primary data were collected using questionnaires, semi‐structured and open‐ended interviews. Secondary data comprised pro‐forma aircraft lease contracts and information from a law firm. Consistent with grounded theory, qualitative research mining software (Leximancer) was used to facilitate initial analyses of data and understanding of decision factors and their relationships. The model was derived, refined and confirmed using data from follow‐up unstructured interviews.FindingsThis research within a specific industrial context finds that a substantive model derived through a grounded theory approach provides an understanding of the richness of the investment scenario and the decision factors considered in the capital budgeting decision. Reflection on such narrow industrial findings in terms of existing theories provides insight into the reasons for the gap between practice and theory.Originality/valueThis research is original in that it employs a grounded theory approach, which has received little attention within prior literature, to derive a substantive model based on industrial practice of managers who are instrumental in and responsible for a capital budgeting decision. Such an alternative approach to modelling is of value in bridging the gap between practice and theory. Substantive models produced for different industries or contexts can be compared and similarities refined into a theory that is grounded in practice. Dissimilarities may provide valuable insights into variables and processes that are unique to particular contexts.
Addressing the baseline or the frontline?
Authors: Soeparman Stefan , Geurtz Casper , van den Brink Gabriel 
Published: March 2013

PurposeThe purpose of this paper is to investigate the different and competing demands on police, and how they affect the credibility of police performance. The paper also looks at a possible way out of situations with competing claims.Design/methodology/approachThis paper is based on a research project that focused on the interactions of police with their environment. In total, 40 qualitative, open‐ended interviews were obtained with people who had been in contact with the police in the previous 12 months. These interviews were transcribed and analysed with the help of qualitative data analysis software.FindingsThis analysis led to the discovery of four types of facets within these interactions which the authors labelled: situational, symbolic, institutional and professional. These are aspects of the horizontal relationships within the police environment, but at the same time police also have a vertical relationship (a “baseline”) with their superiors that is highly important.Research limitations/implicationsThe paper explores these different and competing accountability claims on the police and looks at specific policing situations, in order to assess the influence of police performances on the credibility of the police. It is also a stepping stone for further research into the relationship between horizontal and vertical aspects of police performance.Practical implicationsThe paper shows why police performances can easily lack credibility and is important because it analyses different facets that police need to keep in mind when interacting with civilians.Originality/valueThe paper looks at some of the innate tensions in contemporary police work, which causes a “credibility trap” that is almost impossible to avoid, but can have severe implications for the legitimacy of the police.
Intelligence‐led policing and change in state law enforcement agencies
Authors: Schaible Lonnie M. , Sheffield James 
Published: March 2013

PurposeThe events of September 11, 2001 forever changed policing with state and local law enforcement now playing a central role. In this new role many agencies have begun to re‐assess how they best fulfil the demands of homeland security and provide traditional law enforcement. Intelligence‐led policing (ILP) has been advocated as one approach with the potential to confront both terrorism and traditional crime problems; however, the degree to which ILP has been widely embraced remains relatively unexamined. The purpose of this paper is to evaluate whether level of involvement with homeland security related intelligence subsequent to 9/11 has had a significant impact on interactions between state and federal agencies, and facilitated organizational change in state law enforcement agencies.Design/methodology/approachUsing data collected from a survey of state law enforcement agencies, the paper examines whether involvement in homeland security and the allocation of resources toward intelligence have had an impact on organizational change consistent with ILP.FindingsFindings suggest increased involvement in homeland security significantly increased interaction between some state and federal agencies and significantly impacted organizational functions of intelligence, grants, and planning. However, contrary to expectations, allocation of resources had little impact on levels of interaction between agencies or broader organizational functions.Practical implicationsFindings suggest that while advances are being made which are consistent with ILP, improvements could be made in the role of theory and evidence‐based practice in driving reforms. More thoughtful distribution of homeland security grants targeting organizational change may be useful in stimulating such efforts. The findings are instructional in how the contemporary context and emerging trends such as ILP are likely to affect organizational change. Specifically, they suggest that if ILP is a desired model for reform in policing, further incentives to pursue its objectives may be necessary.Originality/valueMost studies of ILP focus on case studies of single agencies. There are no studies which explicitly examine the degree to which principles of ILP have been reflected in organizational change within a broad sample of agencies. The present paper assesses such changes within a national (US) sample of law enforcement agencies.
“Catch and release”
Authors: Hewitt Ashley , Beauregard Eric , Davies Garth 
Published: March 2013

PurposeFactors influencing crime location choices are not only significant to rape investigations, but they are especially important for geographic profiling. The purpose of the current study is to use temporal, hunting behavior, and modus operandi factors to determine those variables that influence the victim encounter and release locations in serial sexual crime.Design/methodology/approachDue to the possible correlated nature of serial rapes, the authors use generalized estimating equations (GEE) on a sample of 361 rapes committed by 72 serial sex offenders.FindingsResults indicate that temporal factors, offender hunting behavior, and modus operandi strategies are significant predictors of both the victim encounter and release sites, but the importance of these factors varies depending on whether the location is in a residential land use area, a private site, inside location, or a site that is familiar to the offender.Practical implicationsPolice can learn from the current findings and apply them to subsequent rapes within a series by recognizing the timing of the offense, the type of hunting pattern and attack method used in prior sexual crimes committed by the same offender, and modus operandi strategies, to determine the type of location where the rapist is likely to offend next.Originality/valueThis paper is the first attempt to predict factors related to both the encounter and the victim release site in serial rapes using GEE.
An evaluation of the promotional processes in a large Texas metropolitan police department
Authors: Bishopp Stephen A. 
Published: March 2013

PurposeThe purpose of this paper is to examine a police promotional process, in order to determine factors important for a sergeant to be promoted to lieutenant. To do this, written scores, assessment scores, and other demographic variables are used, thus providing a unique look into what it truly takes to promote to an important managerial rank in this large Texas metropolitan police department (LTMPD).Design/methodology/approachThis is an exploratory study utilizing data collected from departmental databases. The original data set was accessed through public information laws, and compiled by the lead author, a 21‐year police veteran and participant in this promotional process.FindingsSignificant findings were both expected and unexpected. Of no surprise were the findings that an officer's written score and assessment score significantly affected the likelihood of promotion. Unexpected were past behavior patterns, age, and number of times tested significantly affected both assessment center performance score and promotion.Originality/valueThis paper examines the promotional process within an LTMPD. It illustrates how promotions are made in a department that relies heavily on assessment center outcomes to decide who is promoted. Up to now, police promotional processes have received little attention. This current research is an exploratory analysis which seeks to fill the gap by examining the process by which police lieutenants are chosen.
Human resources disclosure in Danish intellectual capital statements
Authors: Rimmel Gunnar , Dergård Johan , Jonäll Kristina 
Published: March 2013

PurposeThe purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies.Design/methodology/approachThe paper applies the Danish Intellectual Capital Statements Analysis Model to five Danish companies' intellectual capital statements. This analysis reveals the extent to which these companies report human resources in their disclosures. The analysis also reveals how such disclosures can be used to make internal comparisons year‐to‐year as well as to make comparisons among companies. The five companies were analysed systematically using the same methodology.FindingsThe paper shows that it is feasible to analyse intellectual capital statements systematically and to compare corporate business models. In addition, the paper shows that intellectual capital statements, which convey company‐specific information on human resources, play a role in corporate value creation.Practical implicationsThe paper shows that intellectual capital statements guidelines can be useful in the description of business models and in the analysis of the role of human resources disclosure in corporate value creation.Originality/valueThe contribution of the paper is its use of intellectual capital statements guidelines as a methodology for analysing the role of human resources disclosure in corporate value creation. This methodology has application in the development of the integration of business model measurement performance with traditional corporate financial reporting.
The trends of intellectual capital disclosures: evidence from the Nigerian banking sector
Authors: Ahmed Haji Abdifatah , Mubaraq Sanni 
Published: March 2013

PurposeThis paper longitudinally examines the intellectual capital (IC) disclosure practices of Nigerian banks following the restructuring exercise and the subsequent policy changes in the Banking sector.Design/methodology/approachContent analysis of annual reports of the banks was carried out over a period of four years (2006‐2009), a period following the consolidation exercise and the subsequent introduction of the mandatory code of corporate governance. A self‐constructed IC disclosure checklist was used to measure the extent of IC information disclosed in the annual reports. A number of statistical techniques were performed to assess the trend of IC disclosures and compare the IC disclosure categories.FindingsThe results show that the overall IC disclosures of the Nigerian banks increased moderately over the four year period. Human and internal capital disclosures dominated the banks' IC disclosures, with only internal capital disclosures showing a significant increasing trend over time.Research limitations/implicationsThe increasing trend of IC disclosures of the banks suggests that the introduction of the mandatory code of corporate governance had positive implications on IC reporting practices. Hence, the findings of this study give support to previous research that established a strong positive association between IC disclosures and corporate governance development. However, this study only examines the IC disclosures of Nigerian banks following the reformation of the banking sector. Future research should incorporate other countries experiencing similar regulatory changes.Practical implicationsThe introduction of the corporate governance code might have positively influenced the IC disclosure practices of the banks. However, the results had shown that the IC disclosures were mainly inconsistent and discursive in nature. Hence, the regulatory authorities, accounting setters and other relevant government agencies may wish to devise a detailed IC reporting framework for the banking sector.Originality/valueDespite the significance of the banking sector to any economy, the IC disclosure practices of the banks largely remained unexplored. This study provides a much needed longitudinal assessment of the IC disclosures in the case of Nigerian banks following a major consolidation exercise and the introduction of a mandatory code of corporate governance specifically designed for the banks. The study also represents the first empirical investigation of IC reporting practices in Nigeria.
Dentition status and treatment needs of prisoners of Haryana state, India
Authors: Bansal Vikram , Sogi G.M. , Veeresha K.L. , Kumar Adarsh , Bansal Shelly 
Published: March 2013

PurposeThis paper aims to explore prisoner dental health in Haryana, India.Design/methodology/approachThe authors assessed the prevalence of dental caries and the treatment needs of prisoners in all 19 prisons in Haryana. The results were compared with the prison populations of other countries and the general population of Haryana.FindingsThe mean age of 1,393 subjects examined was 35.26±12.29 years. A large number of the subjects reported to be in need of dental treatment. The number of decayed teeth was found to be similar to the general population of Haryana but the number of filled teeth was quite low. The number of teeth missing and the need for tooth extraction was high.Social implicationsLong‐standing prisoner dental problems indicated a need for dental treatment in prisons.Originality/valueThis is the first study of its kind covering all 19 prisons in Haryana, India. The results indicate that the government needs to further consider and address the oral health needs of prisoners.
Alcohol problems in a remand Scottish prisoner population
Authors: Graham Lesley , Heller‐Murphy Stephen , Aitken Lucy , McAuley Andrew 
Published: March 2013

PurposeAlcohol misuse is internationally recognised as a major public health problem. The link between alcohol and crime is strong and offenders have a higher prevalence of alcohol problems when compared with the general population. Alcohol‐related crime is estimated to cost the Scottish economy over £700 m per annum. The purpose of this paper is to measure the nature and prevalence of Alcohol Use Disorders (AUDs) in adult male prisoners on remand in a prison in Scotland.Design/methodology/approachUsing the Alcohol Use Disorders Identification Test (AUDIT) screening tool, all new remand prisoners were screened over a two week period.FindingsPrevalence of alcohol problems within the sample was high: 73 per cent of the sample was identified with an AUD, with 43 per cent with scores indicating possible alcohol dependence.Originality/valueThis is the first study to focus solely on a remand prisoner population and the results show high levels of need. The criminal justice setting is ideally placed to identify and treat alcohol problems in this hard to reach population.
Work ability and treatment needs among Finnish female prisoners
Authors: Viitanen Päivi , Vartiainen Heikki , Aarnio Jorma , von Gruenewaldt Virpi , Hakamäki Sirpa , Lintonen Tomi , Mattila Aino K. , Wuolijoki Terhi , Joukamaa Matti 
Published: March 2013

PurposeThe purpose of this paper is to assess the work ability and employment history of Finnish female prisoners and their need for treatment.Design/methodology/approachThe sample consisted of 101 female prisoners, with 309 male prisoners for comparison. The methods included interviews, the Structured Clinical Interview for DSM‐IV Axis I, II Disorders and medical examination including ICD‐10 diagnoses.FindingsAmong women, 78 per cent were unemployed and only 6 percent were employed whereas among men, the proportion of those employed was four times greater than for women. Of women, 42 per cent were unable to work; of men 11 per cent. Substance abuse disorders were the most common reason for impaired work ability (over 70 per cent in both genders). Among women, other mental disorders were the second most common reason (39 per cent), somatic diseases caused impairment in 23 per cent. Basic socio‐demographic factors were not associated with impaired work ability among women. Violent crime as the present main offence was significantly more common among prisoners with limited working capacity. Need for treatment was found in 94 per cent of women and 90 per cent of men. In both genders, the majority of treatment needs were for mental disorders. Finnish female prisoners have serious problems with substance abuse, of both alcohol and drugs, which impairs their work ability, employability and is the cause of their need for treatment. In addition, female prisoners have other mental disorders commonly complicating their situation.Originality/valueThis paper is a part of the first comprehensive health study of Finnish female prisoners.
Homelessness as viewed by incarcerated women: participatory research
Authors: Elwood Martin Ruth , Hanson Debra , Hemingway Christine , Ramsden Vivian , Buxton Jane , Granger‐Brown Alison , Condello Lara‐Lisa , Macaulay Ann , Janssen Patti , Gregory Hislop T. 
Published: March 2013

PurposeThe purpose of this paper is to describe the development, by incarcerated women who were members of a prison participatory health research team, of a survey tool regarding homelessness and housing, the survey findings and recommendations for policy.Design/methodology/approachA survey was developed by incarcerated women in a minimum/medium security women's prison in Canada. Associations were examined between socio‐demographic factors and reports of difficulty finding housing upon release, homelessness contributing to a return to crime, and a desire for relocation to another city upon release. Open‐ended questions were examined to look for recurrent themes and to illuminate the survey findings.FindingsIn total, 83 women completed the survey, a 72 per cent response rate. Of the 71 who were previously incarcerated, 56 per cent stated that homelessness contributed to their return to crime. Finding housing upon release was a problem for 63 per cent and 34 per cent desired relocation to another city upon release. Women indicated that a successful housing plan should incorporate flexible progressive staged housing.Research limitations/implicationsThe present study focuses only on incarcerated women but could be expanded in future to include men.Practical implicationsIncarcerated women used the findings to create a housing proposal for prison leavers and created a resource database of the limited housing resources for women prison leavers.Social implicationsLack of suitable housing is a major factor leading to recidivism. This study highlights the reality of the cycle of homelessness, poverty, crime for survival, street‐life leading to drug use and barriers to health, education and employment that incarcerated women face.Originality/valueHousing is a recognized basic determinant of health. No previous studies have used participatory research to address homelessness in a prison population.