title: Union certification: A critical analysis and proposed alternative

authors: Harcourt, Mark

subjects: union certification

abstract: The North American union certification system has not met the representation needs of most workers. In this essay, certification's effectiveness is critically examined. The exclusive representation and winner-take-all approach satisfies only two out of seven categories of union and nonunion workers with different representational preferences. The "winners" are those who successfully exercise their choice to be either unrepresented or represented by their most preferred union. All others are "losers." A compulsory proportional representation alternative is proposed which allows for both union and nonunion forms of representation, representative election based on proportional votes, and mandatory workplace representation. The merits of this alternative in balancing the needs of both voting majorities and minorities and protecting worker rights from management encroachment are discussed. Some preliminary suggestions on its implementation are offered.

text: Union certification: A critical analysis and proposed alternative The North American union certification system has not met the representation needs of most workers. In this essay, certification's effectiveness is critically examined. The exclusive representation and winner-take-all approach satisfies only two out of seven categories of union and nonunion workers with different representational preferences. The "winners" are those who successfully exercise their choice to be either unrepresented or represented by their most preferred union. All others are "losers." A compulsory proportional representation alternative is proposed which allows for both union and nonunion forms of representation, representative election based on proportional votes, and mandatory workplace representation. The merits of this alternative in balancing the needs of both voting majorities and minorities and protecting worker rights from management encroachment are discussed. Some preliminary suggestions on its implementation are offered.

year: 2007

title: Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting

authors: Bourke, Nicola Margaret

subjects: Fraud

abstract: This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes.  Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies.  Many of these scandals involved manipulation of the financial reporting process by high level managers.  It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem.

A review of prior research is used to identify the attributes of corporate governance relevant for inclusion in this study and to provide support for the posing of twenty directional hypotheses.  The selected corporate governance attributes are classified into four broad categories depicting Audit Committee Functionality, Board of Director Composition, Ownership Structure, and External Auditor Factors.  A matched pair research design is utilised to determine whether significant differences exist between the corporate governance attributes employed by fraud and non-fraud companies.  A sample of 76 fraud companies, identified through an examination of Accounting and Auditing Enforcement Releases issued by the Securities Exchange Commission and drawn from a total of 223 companies examined, are tested along with an industry-size matched sample of non-fraud companies.  The results of univariate paired t-tests and a conditional logistic regression equation find that statistically significant relationships do exist between a number of corporate governance attributes and fraudulent financial reporting.  Specifically, the study finds that the percentage of independent directors on a company's board, the existence of a nominating committee, and the engaging of a Big6 auditor are negatively related to the incidence of fraud.  Whereas, the average number of directorships held by audit committee members, the duality of the CEO and Chairman of the Board positions, and the percentage of company ownership held by outside blockholders are positively related to the incidence of fraudulent financial reporting.

text: Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes.  Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies.  Many of these scandals involved manipulation of the financial reporting process by high level managers.  It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem.

A review of prior research is used to identify the attributes of corporate governance relevant for inclusion in this study and to provide support for the posing of twenty directional hypotheses.  The selected corporate governance attributes are classified into four broad categories depicting Audit Committee Functionality, Board of Director Composition, Ownership Structure, and External Auditor Factors.  A matched pair research design is utilised to determine whether significant differences exist between the corporate governance attributes employed by fraud and non-fraud companies.  A sample of 76 fraud companies, identified through an examination of Accounting and Auditing Enforcement Releases issued by the Securities Exchange Commission and drawn from a total of 223 companies examined, are tested along with an industry-size matched sample of non-fraud companies.  The results of univariate paired t-tests and a conditional logistic regression equation find that statistically significant relationships do exist between a number of corporate governance attributes and fraudulent financial reporting.  Specifically, the study finds that the percentage of independent directors on a company's board, the existence of a nominating committee, and the engaging of a Big6 auditor are negatively related to the incidence of fraud.  Whereas, the average number of directorships held by audit committee members, the duality of the CEO and Chairman of the Board positions, and the percentage of company ownership held by outside blockholders are positively related to the incidence of fraudulent financial reporting.

year: 2007

title: A humanistic approach to addressing the needs of Maori homeless people with mental health concerns

authors: Johnson, Diana

subjects: Maori

abstract: Homelessness is a human tragedy that is often associated with mental illness. Maori people are overrepresented in the homeless population and among people experiencing mental illness in New Zealand. Little is known about the mental health experiences of Maori homeless people or the efforts of practitioners who render assistance. The authors explore the experiences of six Maori homeless people and six mental health professionals. Findings highlight the importance of a humanistic and culturally informed approach to addressing the needs of homeless people and restoring their wellness and dignity.

text: A humanistic approach to addressing the needs of Maori homeless people with mental health concerns Homelessness is a human tragedy that is often associated with mental illness. Maori people are overrepresented in the homeless population and among people experiencing mental illness in New Zealand. Little is known about the mental health experiences of Maori homeless people or the efforts of practitioners who render assistance. The authors explore the experiences of six Maori homeless people and six mental health professionals. Findings highlight the importance of a humanistic and culturally informed approach to addressing the needs of homeless people and restoring their wellness and dignity.

year: 2013