Digital Commons Network^™

Choosing The Right Kind Of Accreditation For A Business School: A Comparison Between Aacsb, Acbsp, And Iacbe, Babu P. George

Babu George

Turning Science Into Policy: The Case Of Farm Animal Welfare In Canada, David Fraser

David Fraser, PhD

Implications

• Development of farm animal welfare standards in Canada has evolved significantly over 35 yr in terms of process, leadership, and the role of science.
• Key elements of the current process include: 1) influential producers and producer organizations that see the benefit of having science-informed standards, 2) a credible coordinating body to ensure that a well-defined process is followed in developing standards, and 3) trusted scientists who are engaged in relevant research and willing to participate.
• The process benefits from having a distinct and defined role for the scientists, specifically to analyze relevant science and identify conclusions that are scientifically …

Organisational Effectiveness: The Role And Benefits Of Human Resources Auditing, Chris Andrews

Dr Chris Andrews

Extract: Auditing is just one of the evaluation methods that can be adopted when examining the effectiveness of Human Resources; however it is not normally the favoured method. It does have a lot to offer, not the least being independence, external recognition and external validation.

How Union Leaders View Job Training Programs, John E. Drotning, David B. Lipsky

David B Lipsky

How do local union leaders view manpower training programs for hard-core-disadvantaged blacks? How do they perceive their members' attitudes towards these training programs? Do unions block the implementation of job training, or do they support it? What are the union leaders' views on special treatment and double work standards for the hard-core-disadvantaged black trainees? How difficult do union leaders think it will be for these trainees to achieve the educational standards set by the firms? We, along with Myron D. Fottler, explored some aspects of these questions in fairly intensive interviews with 51 local and regional union leaders in western …

Dod Cyber Technology Policies To Secure Automated Information Systems, Maurice E. Dawson Jr., Miguel Crespo, Stephen Brewster

Maurice Dawson

Availability, integrity, and confidentiality (AIC) is a key theme everywhere as cyber security has become more than an emerging topic. The Department of Defense (DoD) has implemented multiple processes such as the Department of Defense information assurance certification and accreditation process (DIACAP), common criteria (CC), and created proven baselines to include information assurance (IA) controls to protect information system (IS) resources. The aim of this research study shall provide insight to the applicable processes, IA controls, and standards to include providing a method for selecting necessary government models and for system development.

Case Study In The Evolution Of Sustainability: Baxter International Inc., Kathy Dhanda

Kathy K Dhanda

Baxter International Inc. (Baxter) is a global, diversified healthcare company based in Deerfield, IL. In 2011, Baxter had sales of $13.9 billion and employed approximately 48,500 people worldwide (Baxter’s 2011 Sustainability Report). Baxter is also recognized for its efforts toward environmental/sustainability performance and reporting. The company defines sustainability as ‘a long-term approach to including our social, economic and environmental responsibilities among our business priorities. Baxter’s efforts in this area align with and support our mission of saving and sustaining lives.’ This case study attempts to analyze the progress of the company on its journey along the path toward sustainability. The …

International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie

Kellie McCombie

This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their national policy setting role. What is relevant to this paper is the AFG’s involvement in accounting standard setting, and their push for International Harmonisation (IH) of Australian Accounting Standards (AAS), through full adoption of international accounting standards set by an international standard setting body. A chronology of Australia’s IH program will be explored, with particular emphasis on the AFG’s involvement. The intensity of their involvement will be shown to emerge …

Common Criteria Meets Realpolitik Trust, Alliances, And Potential Betrayal, Jan Kallberg

Jan Kallberg

Common Criteria for Information Technology Security Evaluation has the ambition to be a global standard for IT-security certification. The issued certifications are mutually recognized between the signatories of the Common Criteria Recognition Arrangement. The key element in any form of mutual relationships is trust. A question raised in this paper is how far trust can be maintained in Common Criteria when additional signatories enter with conflicting geopolitical interests to earlier signatories. Other issues raised are control over production, the lack of permanent organization in the Common Criteria, which leads to concerns of being able to oversee the actual compliance. As …

The Value Of Government Mandated Location-Based Services In Emergencies In Australia, Anas Aloudat, Katina Michael, Roba Abbas, Mutaz Al-Debei

Associate Professor Katina Michael

The adoption of mobile technologies for emergency management has the capacity to save lives. In Australia in February 2009, the Victorian Bushfires claimed 173 lives, the worst peace-time disaster in the nation’s history. The Australian government responded swiftly to the tragedy by going to tender for mobile applications that could be used during emergencies, such as mobile alerts and location services. These applications, which are becoming increasingly accurate with the evolution of positioning techniques, have the ability to deliver personalized information direct to the citizen during crises, complementing traditional broadcasting mediums like television and radio. Indeed governments have a responsibility …

The Value Of Government Mandated Location-Based Services In Emergencies In Australia, Anas Aloudat, Katina Michael, Roba Abbas, Mutaz M. Al-Debei

Dr. Mutaz M. Al-Debei

The adoption of mobile technologies for emergency management has the capacity to save lives. In Australia in February 2009, the Victorian Bushfires claimed 173 lives, the worst peace-time disaster in the nation’s history. The Australian government responded swiftly to the tragedy by going to tender for mobile applications that could be used during emergencies, such as mobile alerts and location services. These applications, which are becoming increasingly accurate with the evolution of positioning techniques, have the ability to deliver personalized information direct to the citizen during crises, complementing traditional broadcasting mediums like television and radio. Indeed governments have a responsibility …

International Labor Rights And The Sovereignty Question: Nafta And Guatemala, Two Case Studies, Lance A. Compa

Lance A Compa

[Excerpt] Labor rights advocates in the United States and allied organizations abroad attempting to establish international fair labor standards run up against traditional notions of sovereignty in formulating national labor policies and development strategies. In the same way that entrenched sovereignty principles gradually yielded to international human rights claims after World War E, sovereignty is now being challenged by claims of international laborrights in the field of employment standards and industrial relations. This Article seeks to illuminate this challenge to sovereignty in two case studies of labor rights advocacy. Part I sets the stage with an overview of the growing …

Comparing The Naalc And The European Union Social Charter (Transcript), Lance A. Compa

Lance A Compa

This is a transcript of Professor Lance Compa’s presentation to the North American Agreement on Labor Cooperation Conference held in Washington, DC on November 12, 1996 and published in the American University Journal of International Law and Policy. [Excerpt] After all of the excellent comments this morning and so far this afternoon, both from the panelists and from the floor, I am not sure that I can say anything new about the NAALC. So, what I want to do in this intervention is add some comparative discussion with respect to the European Union and the social charter of the European …

Does Trade Weaken Product Quality Standards, Katia Berti, Rodney E. Falvey

Rodney Falvey

In this paper we investigate the effects of trade on the national minimum quality standards applied by two trading partners. We employ a simple partial equilibrium model in which national regulators set a minimum quality standard for a product whose quality is unobservable to consumers prior to purchase. Both producers and consumers can benefit from a minimum standard, but the former prefer a lower standard to the latter. Because producers are organised and consumers are not, the standards set by national regulators will tend to unduly favour producer interests. As always, trade changes the balance of consumer and producer interests …

A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier

Henry Collier

This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning authority. As China seeks Foreign Direct Investment in formerly State Owned Enterprises, competitive pressures demand a change of emphasis in financial reporting. Much of the Western world is adapting IFRS for financial reporting. IFRS seems to privilege western dialogue in the adoption and acceptance of standards if PRC wishes to access the world wide capital markets. Consistency and comparability of financial …

A Laboratory Investigation Of Compliance Behavior Under Tradable Emissions Rights: Implications For Targeted Enforcement, John K. Stranlund, James J. Murphy

John K. Stranlund

This paper uses laboratory experiments to test the theoretical observations that both the violations of competitive risk-neutral firms and the marginal effectiveness of increased enforcement across firms are independent of differences in their abatement costs and their initial allocations of permits. This conclusion has important implications for enforcing emissions trading programs because it suggests that regulators have no justification for targeting their enforcement effort based on firm-level characteristics. Consistent with the theory, we find that subjects’ violations were independent of parametric differences in their abatement costs. However, those subjects that were predicted to buy permits tended to have higher violation …

Templates - Instruments For Standardizing Erp Systems, Thomas Huber, Rainer Alt, Hubert Oesterle

Hubert Oesterle

Today’s large companies face significant challenges in the integration of differently configured ERPsystems which have evolved within the last decade. These systems impede the flow of informationalong the value chain which is vital for supply chain management and holistic controlling processes.They also create implementation inefficiencies since learning and scale effects are not takenadvantage of. Therefore, establishing standards for the harmonization of independent and distributedsystems would have a profound positive competitive impact. This article describes the TemplateHandbook, a standardization approach which was developed and implemented in a project with amultinational company, the Robert Bosch Group. ERP templates establish interoperability byidentically configuring …