bluuebunny/crossref_metadata_2025_split huggingface dataset:
APS investigation across four types of elder maltreatment
Authors: Jackson Shelly L. , Hafemeister Thomas L. 
Published: April 2012

PurposeLittle empirical attention has been given to adult protective services (APS) investigations and the clients involved in those investigations. The purpose of this study was to explore aspects of the APS investigation of and response to reported elder maltreatment, the perceptions of elderly victims and their refusal of services, and to compare findings by the type of maltreatment involved (financial exploitation, physical abuse, neglect, and hybrid financial exploitation).Design/methodology/approachData were collected from two sources over a two‐year period: in‐depth interviews with 71 APS caseworkers and 55 of the corresponding elderly victims who experienced substantiated elder maltreatment; and a statewide database that contained 2,142 substantiated cases of elder abuse.FindingsMany aspects of the APS investigation and response differed by the type of maltreatment involved. While elderly victims were generally cooperative and satisfied with the APS intervention, 38 percent would have preferred APS not to investigate their case. Elderly clients responded differentially to offers of assistance, depending on the type of abuse involved, with victims of physical abuse most likely to refuse services.Research limitations/implicationsFuture research will want to understand why elderly victims refuse services in order to develop appropriate interventions.Practical implicationsNew approaches may be required for intervening in physical abuse cases, including collaborations between APS and domestic violence advocates and the inclusion of services for perpetrators.Originality/valueThis is the first large‐scale study to examine elderly victims' refusal of services, further enhanced by the analysis of refusal of services by type of abuse, thereby revealing a group of victims for which changes in intervention strategies may be necessary.
Outcomes following adult safeguarding alerts: a critical analysis of key factors
Authors: Fyson Rachel , Kitson Deborah 
Published: April 2012

PurposeThis paper seeks to report some of the findings from an evaluation of adult safeguarding in one English local authority. The evaluation was commissioned in the context of concern regarding the number of safeguarding investigations that resulted in inconclusive outcomes.Design/methodology/approachAll adult social care teams in the local authority were asked to complete a short pro forma about the five most recent adult safeguarding alerts that they had managed to completion. Data collected included: characteristics of the alleged victim and alleged perpetrator; details of the professionals involved; whether or not a safeguarding plan meeting/case conference was held; and the outcome of any investigation. Respondents were also asked to comment on factors that they perceived to have helped or hindered the investigation.FindingsFindings suggest that a significant number of variables influence the likelihood of cases resulting in a conclusive outcome. These variables included not only the characteristics of alleged victims, but also elements of safeguarding practice – including inter‐agency co‐operation, social workers' pre‐existing knowledge of the alleged victim, and the convening of safeguarding plan meetings. A failure to actively involve alleged victims in the safeguarding process was also noted.Research limitations/implicationsThis is a relatively small sample from a single local authority.Originality/valueThis is the first study to provide qualitative evidence about the factors which influence the success or otherwise of adult safeguarding practice. The findings are likely to be of value to professionals working in adult safeguarding who are seeking to understand “what works” in managing investigations following safeguarding alerts.
Corporate governance and environmental reporting: an Australian study
Authors: Kathy Rao Kathyayini , Tilt Carol A. , Lester Laurence H. 
Published: April 2012

PurposeThe purpose of this paper is to investigate the relationship between environmental reporting and corporate governance attributes of companies in Australia.Design/methodology/approachThe paper adopts a quantitative analysis approach. It examines the 2008 annual reports of the largest 100 Australian firms listed on the Australian Stock Exchange (ASX) to determine the amount of environmental reporting – these data are compared with various corporate governance measures.FindingsAnalysis found a significant positive relationship between the extent of environmental reporting and the proportions of independent and female directors on a board. The analysis did not, however, support a negative relationship between the extent of environmental reporting and institutional investors and board size as has been previously predicted, rather, it showed a positive relationship.Originality/valueThis paper offers insights to both regulators and company strategists. Regulators such as the Australian Stock Exchange (ASX) could consider expanding its Corporate Governance Council guidelines to include consideration of the environment, which is increasingly considered to be an important aspect of corporate social responsibility, and one of the responsibilities of the board of directors. In addition, for companies which include a commitment to the environment in their mission and strategies, it suggests consideration of the impact of board structure and composition is important as both of these are shown to have a significant effect on the amount of environmental information disclosed by companies.
Performance, valuation and capital structure: survey of family firms
Authors: Matias Gama Ana Paula , Manuel Mendes Galvão Jorge 
Published: April 2012

PurposeMost countries often have public companies with large controlling owners, typically a family. This empirical evidence aims to contrast with the classical view of the largest dispersed firm presented by Berle and Means and challenge the findings by Bhattacharya and Ravikumar, who predict that the shares held by families will decrease if an efficient financial market is put in place. Therefore, family firms represent an important group in the stock market today. Thus, the purpose of this paper is to analyze the effect of the family as a controlling owner on firms' performance, valuation and capital structure.Design/methodology/approachThe paper reviews the current literature related to how family (taking into account specific governance characteristics such as family ownership, family control and family management) affects firms' performance and value.FindingsThe literature review showed that founder family control and professional (outside) management increase performance, whereas excess control via control enhancing mechanisms (such as dual class shares and pyramidal structures) and descendent management produce both lower valuation and performance. This evidence suggests that families have the incentives and the power to systematically expropriate wealth from minority shareholders.Originality/valuePrevious research shows that family firms on average perform better than non‐family firms. But this is a non‐linear relation due the fact that the relationship between family ownership and performance cannot be identified without distinguishing between control and cash‐flow rights. Thus, the literature review as a whole emphasizes that the incentives for the controlling shareholder to engage in expropriation are a function of the institutional framework in which the firm operates. So, for further research, it is important to investigate how family firms perform in different corporate governance systems. A policy implication is the necessity to improve minority shareholders' protection from the risk of expropriation by large shareholders.
Still a fine mess? Local government and the NHS 1962 to 2012
Authors: Wistow Gerald 
Published: April 2012

PurposeThe purpose of this paper is to take “a long view” of initiatives taken to promote integration between local government and the NHS with the objective of seeking to understand why they have achieved consistently disappointing results.Design/methodology/approachThe paper's analysis is based on an historical overview drawn from official documents and empirical research from the time of the creation of the NHS in 1948. It primarily focuses on the principles shaping the separate but parallel reorganisations of 1974 and their continuing influence up to and including the current White Paper “Liberating the NHS”, and the Health and Social Care Bill.FindingsThe fundamental sources of integration barriers today lie in the foundational principles of basing their responsibilities on the skills of providers rather than the needs of service users and their organisational forms on separation rather than interdependence, with national uniformity driving the NHS and local diversity local authorities. In addition, frameworks for integration have been established on a paradigm of seeking to build bridges at the margins of organisations rather than seeking to interweave their mainstream systems and processes.Research limitations/implicationsFuture empirical research will be necessary to establish whether the currently proposed arrangements for integration do, in fact, experience the same limited results as previous ones.Practical implicationsLocal and national strategies for improving integration should be reviewed in the light of the understandings set out here and local frameworks should seek to align and integrate mainstream systems and processes as far as possible. A thorough and dispassionate analysis should be conducted of whether a free‐standing, single purpose, national organisation still provides the most appropriate structure for delivering health services in light of changing needs, care models, and resources.Originality/valueThe paper offers a distinctive analysis of the possible causes of disappointing outcomes from successive attempts to improve integration. If accepted, it could lead to a radically different approach, first to integration and, ultimately, to the nature of the NHS and local government.
Renewable energy in the Pacific Island countries: resources, policies and issues
Authors: Singh Anirudh 
Published: April 2012

PurposeThe aim of this paper is to identify the factors that are responsible for the slow development of the renewable energy sector in the Pacific Island countries (PICs), and suggest ways of overcoming them.Design/methodology/approachThe paper compares the energy situation in Australia and Germany to that in the PICs, and the state of energy development in the PICs to its African, Caribbean and Pacific (ACP) counterparts.FindingsThe paper finds that policy frameworks are important pre‐requisites to the development of renewable energy. In addition, the absence of a science and technology base in the PICs is a serious impediment to the development of the renewable energy sector in these countries. It is found that the PICs are lagging behind in policy frameworks and institutional capacity building requirements as compared to other ACP countries.Practical implicationsPolicy frameworks must be established as an essential pre‐requisite to the development of renewable energy in the PICs. In addition, ways and means must be found to address the lack of proper attitudes amongst decision‐makers to the value of a science base in development.Originality/valueThe paper identifies the underlying impediments to the rapid development of the renewable energy sector in the PICs, and suggests what could contribute to the lack of an appropriate science base that is considered as a requirement to development.
New renewable energy sources, green energy development and climate change
Authors: Mohanty Manoranjan 
Published: April 2012

PurposeThe aim of the paper is to examine the renewable energy resources for enhancing a green energy development in the face of energy crisis and climate change, and to explore the prospects for “new” renewable energy sources and the green energy initiatives taken in the Pacific Island countries (PICs).Design/methodology/approachThe data were collated from a wide variety of sources including policy documents, road maps, reports, research articles on renewable and green energy sources. The methodology adopted was primarily a qualitative one based on a “content analysis”.FindingsThe findings reveal that increasing emphases have been given recently to “new” renewable and green energy sources in the Pacific Island countries as mitigation and adaptation strategies to fuel crisis and climate change. PICs have taken a wide range of green energy initiatives including “biomass”, solar, wind and other non‐traditional renewable energy sources and bio‐fuels development. Prospects for coconut, copra and palm‐oil based bio‐fuels do exist in many PICs. Opportunities for ethanol bio‐fuels also exist especially in Fiji.Practical implicationsRenewable and green energy sources are of practical implications to PICs. There is, however, a greater need for framing sound energy policies by the PICs.Originality/valueThe author has brought out clear linkages between climate change and green energy development and analyzed the importance of new renewable energy sources, especially in PICs. The paper has higher policy relevance and it is of great value in the context of sustainable energy development in PICs.
The potential of PV installations in SIDS – an example in the island of Barbados
Authors: Rogers Thomas , Chmutina Ksenia , Leo Moseley L. 
Published: April 2012

PurposeThis paper reviews the current status of photovoltaics on the island of Barbados, including experiences to date, and discusses the future directions with a view to sharing the experience gained with other small island developing states (SIDS).Design/methodology/approachAs with many SIDS Barbados is heavily reliant on fossil fuels to meet their electricity generation needs (currently 98 per cent of total electricity generation). The paper outlines how solar PV sits within the existing energy structure for the island of Barbados and reflects on the experience gained from the success of its solar thermal hot water heating industry.FindingsThis paper estimates the installed capacity of photovoltaic solar systems on Barbados was estimated to be around 200 kWp in 2010 (0.18 per cent of the average electricity demand, not including the load factor of the PV systems).Practical implicationsWith an average daily solar radiation of 5.7 kWh/m2, the potential of the resource is clear to see, with solar PV being capable of substantially contributing to the island's energy mix and saving valuable foreign exchange.Originality/valueConcerning the increasing role of solar PV in the energy mix for Barbados, substantial barriers are still observed. The paper has tried to identify these barriers and has provided a detailed overview of the energy sector and solar thermal success in Barbados.
Tax consequences for investors in fraudulent enterprises – update
Authors: Lorence Roger D. 
Published: April 2012

PurposeThe purpose of this paper is to update investors who have incurred losses from fraudulent enterprises since the publication of Lorence's “Tax consequences for investors in hedge fund frauds”. The critical development is that taxpayers who filed in reliance on the so‐called “safe harbor” provided by the Internal Revenue Service have denied themselves the full benefits otherwise afforded under the law.Design/methodology/approachThis technical paper describes developments applicable to claiming tax losses for fraudulent investments and fraud (i.e. conversion) of accounts at broker‐dealers. The paper describes the most tax‐effective method for defrauded investors to recoup a portion of their loss through tax refunds and tax losses.FindingsGiven the continuing incidence of financial frauds, once a fraud has been discovered, the defrauded investor must act promptly to claim the most beneficial tax treatment.Originality/valueThis paper builds on the findings of a prior study of the area to update investors on the latest developments in tax treatment of theft losses.
FinCEN issues final rules relating to money services business (MSB) definitions
Authors: Santangelo Betty , Mosher Donald J. , Friedman William I. , Truax Matthew P. 
Published: April 2012

PurposeThe purpose of the paper is to explain FinCEN's money services business rule (MSB Rule) revising the regulations that apply to MSBs.Design/methodology/approachThe paper details the principal revisions in the new MSB Rule, including an amended definition of an MSB, an activity threshold, and applicability of the rule to foreign‐located MSBs, money transmitters, dealers in foreign exchange, check cashiers, and issuers of travelers' checks as defined in the rule.FindingsThe final rule clarifies which activities subject a person to the Bank Secrecy Act's rules pertaining to MSBs and subjects certain foreign‐located MSBs with a US presence to US rules.Originality/valueThe paper provides practical guidance from experienced financial services lawyers.
Large trader reporting FAQs
Authors: Sacks Russell D. , Blankenship Michael J. 
Published: April 2012

PurposeThe purpose of this paper is to provide frequently asked questions and answers in connection with the large trader reporting system.Design/methodology/approachThe paper explains the large trader rule and filing requirements, including the application of the rule to non‐US entities; definitions, including Securities and Exchange Commission's (SEC's) definition of a “large trader”, a “NMS security”, and “person” for purposes of the rule; filing requirements; and the likely impact of broker‐dealers.FindingsCertain broker‐dealers and entities that meet a trading threshold of aggregate transactions in NMS securities that equal or exceed two million shares or $20m during any calendar day, or 20 million shares or $200m during any calendar month, must file a Form 13H with the SEC.Practical implicationsThe rule requires attention to an entity's trading levels, and requires making a filing with the SEC upon meeting certain activity levels.Originality/valueThe paper presents practical guidance from experienced financial services lawyers and compliance officers.
Inquiry‐based learning case studies for Computing and Computing Forensic students
Authors: Campbell Jackie 
Published: April 2012

PurposeThe purpose of this paper is to describe and discuss the use of specifically‐developed, inquiry‐based learning materials for Computing and Forensic Computing students. Small applications have been developed which require investigation in order to de‐bug code, analyse data issues and discover “illegal” behaviour. The applications are based around industry case studies and are functioning systems. They have been designed with a view to supporting the teaching, learning and assessment within the database curriculum at Leeds Metropolitan University. The students are required to use investigative methods to discover and address the issues. Additionally, the exercises are intended to give experience of industrial work such as evaluation, testing and de‐bugging of software.Design/methodology/approachThe applications were designed and developed by final year Computing students as part of their final year project. They were required to identify appropriate methodologies and techniques. The team “adopted”, developed and further evaluated the applications with a view to using them in teaching.FindingsThe initial feedback is that students like the exercises; they initially may not realize there is anything “wrong” with the applications and enjoy discovery of issues. The exercises have raised their awareness of data quality, data integrity and improved their confidence to question results from reports and queries.Originality/valueThe intention is to build a “bank” of learning objects which mimic real computing and computing‐forensic tasks.
Adapting math instruction to support prospective elementary teachers
Authors: LeSage Ann 
Published: April 2012

PurposeElementary teachers' understanding of mathematics is a significant contributor to student success with mathematics. Consequently, teacher educators are frequently charged with the responsibility of supporting the development of prospective elementary teachers' mathematics content knowledge as they re‐learn concepts in ways they are required to teach. The purpose of this paper is to describe one teacher educator's efforts to support prospective elementary teachers' tenuous understanding of rational numbers.Design/methodology/approachGiven the variety of factors influencing the development of teacher knowledge, a mixed method research design was utilized. Research participants were prospective elementary teachers enrolled in a nine‐week elective course who agreed to participate in the study (n=40); while the control group were prospective elementary teachers not enrolled in the elective course (n=35).FindingsThe results of this study indicate that it may be possible to improve prospective teachers' conceptual understanding of mathematics by providing additional short‐term support, such as an elective course and/or web‐based video clips. However, the program intervention can only build upon the existing knowledge that prospective teachers bring when they begin their Bachelor of Education programs.Originality/valueFor prospective teachers with a limited foundation in mathematics (e.g. less than four secondary school mathematics courses), short‐term support may be insufficient to compensate for their nebulous understanding of rational numbers. Based on this finding, one‐year Bachelor of Education programs might consider, either: including Grade 12 mathematics as a pre‐requisite for elementary teacher applicants; or mandating enrolment in a full‐year math content course similar to the elective course described in this paper.