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Full-Text Articles in Business

Critical Success Factors For Human Resource Audits, Chris Andrews Oct 2015

Critical Success Factors For Human Resource Audits, Chris Andrews

Dr Chris Andrews

Extract: The critical success factors for HR Auditing follow a pattern that is not specific to human resources, but is also not well understood by many human resource practitioners. Commitment to auditing as the evaluation mechanism, audit planning, team selection, HR standard negotiation, evidence-based fieldwork, well rounded reports and audit follow up are my critical success factors for HR auditing.


Beneficial Noncompliance And Detrimental Compliance: Expected Paths To Unintended Consequences, Steven Alter Aug 2015

Beneficial Noncompliance And Detrimental Compliance: Expected Paths To Unintended Consequences, Steven Alter

Business Analytics and Information Systems

This paper explores the possibility that compliance and noncompliance to process specifications, software usage procedures, business rules, and best practices could be beneficial or detrimental. After introducing different types of compliance and noncompliance, it uses a simple 2 x 2 matrix to postulate four types of situations: beneficial compliance, detrimental compliance, beneficial noncompliance, and detrimental noncompliance. It provides examples that illustrate subcategories within all four possibilities, thereby bringing into question the common assumption that compliance is beneficial and noncompliance is detrimental. It presents a model that explains decisions related to intentions toward compliance and noncompliance. It concludes with implications for …


Behavioral Ethics, Behavioral Compliance, Donald C. Langevoort Jul 2015

Behavioral Ethics, Behavioral Compliance, Donald C. Langevoort

Georgetown Law Faculty Publications and Other Works

The design of an effective legal compliance system for an organization fearing prosecution for white-collar crime or regulatory violations requires skill at predicting human behavior. It is entirely plausible to use the economist’s simplifying assumptions of rational choice and pecuniary self-interest in making these predictions. But the realism of these assumptions has been under attack for decades now, suggesting that we should at least consider more nuanced behavioral possibilities when designing and implementing compliance programs. The label “behavioral compliance” can be attached to the design and management of compliance that draws from this wider range of behavioral predictions about individual …


The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto Apr 2015

The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto

Honors College Theses

This study reviews the possible tax and compliance issues of a student athlete trust fund as proposed in the case O’Bannon v. NCAA. With the possibility of the creation of a trust fund comes a myriad of issues to consider. The following review of the literature will review pertinent literature on the topic. Interviews were conducted with athletic directors of three universities and with three tax partners in Atlanta tax firms in order to determine potential compliance and tax implications. These interviews outline possible issues and solutions that may rise from the formation of the trust.


Responsible Sales And Service Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy Jan 2015

Responsible Sales And Service Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy

Books/Book Chapters

The safe service of alcohol is of vital importance to those in the food and beverage industry - failure to act responsibly can result in fines, loss of license and the potential closure of the business. Responsible sale and service of alcohol (RSA) is important for all levels of the hospitality, tourism and retail service industries to minimise the risk of alcohol-related problems associated with the use and abuse of alcohol by any person. Management and all staff who sell or supply alcohol must promote and support a safer environment for alcohol to be consumed in a professional and responsible …


Nursing Staff Participation In Chart Audits Increases Documentation Compliance, Susan Elaine Nelson Jan 2015

Nursing Staff Participation In Chart Audits Increases Documentation Compliance, Susan Elaine Nelson

Walden Dissertations and Doctoral Studies

Clinical documentation is an essential quality element that is often not adequately completed. Current data demonstrate that 32% of home health claims do not meet the requirements for federal reimbursement. Rogers's diffusion of innovation was used as a conceptual framework to guide this quality improvement project which determined whether home health nurses with education and chart audit experience demonstrate increased documentation compliance relative to nurses with education only. After completing a 1-hour education program on documentation, a convenience sample of home health nurses (n = 8) was divided between a chart-audit group (n = 4) and a no-chart-audit group (n …


Designing An Effective Information Security Policy For Exceptional Situations In An Organization: An Experimental Study, George S. Antoniou Jan 2015

Designing An Effective Information Security Policy For Exceptional Situations In An Organization: An Experimental Study, George S. Antoniou

CCE Theses and Dissertations

An increasing number of researchers are recognizing the importance of the role played by employees in maintaining the effectiveness of an information security policy. Currently, little research exists to validate the relationship between the actions (behaviors) taken by employees in response to exceptional situations (antecedents) regarding an organization’s information security policy, the impact (consequences) those actions have on an organization, and the motives that prompt those actions. When these exceptional situations occur, employees may feel compelled to engage in behaviors that violate the terms of an information security policy because strict compliance with the policy could cause the organization to …


Is Governance, Risk Management & Compliance [Grc] Snake Oil?, Emmanuel Moore Abolo Dr. Jul 2014

Is Governance, Risk Management & Compliance [Grc] Snake Oil?, Emmanuel Moore Abolo Dr.

Dr. Emmanuel Moore Abolo

GRC is a new concept that is readily being applied across industries and sectors. All the three areas must be considered in an integrated manner to ensure the sustainability of organisations.


Potential Influences Of Compliance For Short-Term Recovery From Sports-Related Concussion, Erin R. Ewing Jan 2014

Potential Influences Of Compliance For Short-Term Recovery From Sports-Related Concussion, Erin R. Ewing

Open Access Theses & Dissertations

Currently, treatment of sports-related concussion dictates the prescription of physical and cognitive rest to allow the injured brain to recover and for concussion-related symptoms to subside. However, clinicians who prescribe rest are often met with resistance from athletes who do not recognize its therapeutic value in the recovery process. Research has shown that athletes often fail to comply with rest recommendations, resulting in protracted recovery and the persistence of symptoms. Method: This study employed a three-group pretest-posttest experimental design to compare the effects of three different concussion management protocols. Participants were recently concussed athletes ages 18-25 seen in the UTEP …


The Impact Of Demographic Factors On Tax Compliance Attitude And Behavior In Malaysia, Abdullah Al Mamun, Harry Entebang, Shazali Abu Mansor, Qaiser Rafique Yasser, Thurai Murugan Nathan Jan 2014

The Impact Of Demographic Factors On Tax Compliance Attitude And Behavior In Malaysia, Abdullah Al Mamun, Harry Entebang, Shazali Abu Mansor, Qaiser Rafique Yasser, Thurai Murugan Nathan

Faculty of Business - Papers (Archive)

This research explored the existence of differences in the impact of demographic factors on tax compliance attitude and behavior in Johor Bahru, Johor. The sample for the preliminary study is small which 92 respondents only and thus the optimum of the results is limited. The result of this investigation shows the ignorance of taw law among taxpayers in Johor Bahru, Johor may be a significant concern to the Government. Majority of the respondents agree that cash received for work dine is taxable but view bartering goods with a friend and not reporting it, though illegal, on their tax return as …


After Bangladesh, Labor Unions Can Save Lives, Lance A. Compa Jul 2013

After Bangladesh, Labor Unions Can Save Lives, Lance A. Compa

Lance A Compa

[Excerpt] The factory collapse in Bangladesh that killed more than 1,100 workers should be a pivot point for the global apparel industry, moving consumers to demand more accountability from brand-name companies that subcontract production to supply-chain factories around the world. Sadly, the history of workplace tragedies in so many of these factories suggests that after consumers in rich countries express horror and call for reforms, the demands for better worker protections die down and the marketplace for cheap apparel abides. But this cycle can finally be broken if demands for change start to focus on workers’ right to form trade …


Information Security Policy Compliance: An Ethical Perspective, Ahmad Al-Omari, Omar El-Gayar, Amit V. Deokar, Jack Walters Mar 2013

Information Security Policy Compliance: An Ethical Perspective, Ahmad Al-Omari, Omar El-Gayar, Amit V. Deokar, Jack Walters

Amit Deokar

Ethical issues are key factors with respect to compliance intention with information security policies (ISPs). As such, understanding employees’ compliance behavior with ISPs from ethical lenses is an important first step to leverage knowledge worker assets in efforts targeted toward reducing information security risks. This study proposes an integrated model that combines the Theory of Reasoned Action (TRA) and ethics theories; deontology and teleology, to examine users’ behavioral intention to comply with ISPs. This is a research in progress, and an instrument is under development to conduct a survey study to gather data from employees in the banking sector in …


Title Ix Compliance: A Comparison Of Division I Equality, Jacqueline Leake Dec 2012

Title Ix Compliance: A Comparison Of Division I Equality, Jacqueline Leake

Honors Theses

The passage of Title IX of the Education Amendments of 1972 has had a significant impact on college athletics. However, there is still a large disparity between opportunities offered for men and women. This study determined the true gender equality within Division I athletics. Inequalities were assessed in the areas of athletic participation, athletically related student aid, recruiting expenses, and total expenses. Data from these areas were gathered from the Equity in Athletics Disclosure Analysis Cutting Tool. Ratios and the difference between the ideal and current values were calculated for each category. Institutions were ranked in each category, as well …


Disclosure And Compliance Practices And Associated Corporate Characteristics - A Study Of Listed Companies In India, Meha Kohli Aug 2012

Disclosure And Compliance Practices And Associated Corporate Characteristics - A Study Of Listed Companies In India, Meha Kohli

Theses and Dissertations

The present study empirically investigates the level of compliance by listed Indian firms with disclosure requirements of Indian Accounting Standards. India’s Accounting Standards have been gradually converging with the International Financial Reporting Standards (IFRS) since 2001. India currently stands on the verge of adopting the International standards. Indian companies are working fervently towards adopting IFRS. This provides an extraordinary research environment to assess the level of compliance during this transitional time as well as lending an opportunity for a post adoption study. This study addresses two research questions developed to review annual reports of 156 listed Indian firms to determine …


Compliance With The Overtime Pay Provisions Of The Fair Labor Standards Act, Ronald G. Ehrenberg, Paul L. Schumann Aug 2012

Compliance With The Overtime Pay Provisions Of The Fair Labor Standards Act, Ronald G. Ehrenberg, Paul L. Schumann

Ronald G. Ehrenberg

[Excerpt] The evidence presented in this paper strongly suggests that non-compliance with the overtime pay provisions of the FLSA is a nontrivial problem. Our analyses of the May 1978 CPS data indicated that at least 9.6 percent of individuals who worked more than forty-one hours in the survey week and who we believe were subject to the FLSA's overtime provisions with certainty failed to receive any premium pay for overtime hours. Moreover, from our analyses of the partial coverage CPS sample, we inferred that over 20 percent of the people working overtime who were subject to the overtime pay provisions …


A Comparison Of Anti-Manipulation Rules In U.S. And Eu Electricity And Natural Gas Markets: A Proposal For A Common Standard, Shaun D. Ledgerwood, Dan Harris Apr 2012

A Comparison Of Anti-Manipulation Rules In U.S. And Eu Electricity And Natural Gas Markets: A Proposal For A Common Standard, Shaun D. Ledgerwood, Dan Harris

Shaun D. Ledgerwood

In this paper, we describe the development and current status of anti-manipulation rules as they apply to wholesale electricity and natural gas markets in the United States and the European Union, including the institutions that are responsible for overseeing these rules. We then compare and contrast these jurisdictions to discuss similarities, differences, and potential gaps in coverage within and across their internal markets. We note that while the behavior prohibited by the U.S. and EU statutes is remarkably similar, there is in fact no common standard for defining market manipulation. The absence of a common EU/U.S. framework for examining manipulative …


On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M. Mar 2012

On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M.

Research Collection School Of Accountancy

Our paper investigates the compliance of Australian listed firms with the ASX disclosure rules for on‐market share buy‐backs. We find that firm compliance is reasonable for initial buy‐back announcements, but poor for final buy‐back notices. In the latter instance, the disclosure in the appropriate ASX notice is provided in only 53% of cases. Of significant concern is the even lower degree of final notice compliance (42%) for buy‐backs tagged as having ‘unlimited’ duration. Across our total sample of 807 buy‐backs, an alternative form of disclosure of buy‐back completion is provided in 25% of cases, and no proper notification of either …


The End Of The Internal Compliance World As We Know It, Or An Enhancement Of The Effectiveness Of Securities Law Enforcement? Bounty Hunting Under The Dodd-Frank Act's Whistleblower Provision, Justin Blount, Spencer Markel Jan 2012

The End Of The Internal Compliance World As We Know It, Or An Enhancement Of The Effectiveness Of Securities Law Enforcement? Bounty Hunting Under The Dodd-Frank Act's Whistleblower Provision, Justin Blount, Spencer Markel

Fordham Journal of Corporate & Financial Law

In the wake of Bernard Madoff’s $65 billion Ponzi scheme and the recent economic crisis stemming largely from loosely regulated subprime lending and mortgage-backed securities, President Obama signed the Dodd-Frank Wall Street Reform and Consumer Protection Act on July 21, 2010, signaling loudly and clearly that change is coming to Wall Street. But Wall Street is not the only one receiving a message. Buried deep within the 2,319 pages of the Dodd-Frank Act, companies can find Section 922, the whistleblower provision, which provides a bounty for whistleblowers who report securities violations to the Securities and Exchange Commission.These bounty provisions and …


Title Ix Compliance: A Comparison Of Coastal Carolina University To Other Regional Universities, Bailey Devon Howard May 2011

Title Ix Compliance: A Comparison Of Coastal Carolina University To Other Regional Universities, Bailey Devon Howard

Honors Theses

Title IX of the Education Amendments of 1972 and its subsequent interpretations have created legal ground for gender equity in collegiate athletics departments. After 38 years of its existence, however, there are still fewer opportunities for women to be involved in athletics at the collegiate level at NCAA universities. While there are some general characteristics that appear to predispose universities to have lower compliance levels, little research has been done on institution-specific compliance. This study seeks to illustrate Title IX compliance levels of the Big South Conference and South Carolina Division I universities, using Coastal Carolina University as the focal …


An Experimental Analysis Of Compliance In Dynamic Emissions Markets, John K. Stranlund, James J. Murphy, John M. Spraggon Apr 2011

An Experimental Analysis Of Compliance In Dynamic Emissions Markets, John K. Stranlund, James J. Murphy, John M. Spraggon

John M. Spraggon

Two important design elements for emission trading programs are whether and to what extent firms are able to bank emissions permits, and how these programs are to be enforced. In this paper we present results from laboratory emissions markets designed to investigate enforcement and compliance when these markets allow permit banking. Banking is motivated by a decrease in the aggregate permit supply in the middle of multi-period trading sessions. Consistent with theoretical insights, our experiments suggest that high permit violation penalties have little deterrence value in dynamic emissions markets, and that the main challenge of enforcing these programs is to …


External Confirmation Of Adherence To Standards: As Applicable To Academic Programmes As To Business And Industry, Aaron W. Hughey, Monica G. Burke Aug 2010

External Confirmation Of Adherence To Standards: As Applicable To Academic Programmes As To Business And Industry, Aaron W. Hughey, Monica G. Burke

Counseling & Student Affairs Faculty Publications

The development of, and adherence to, performance standards is imperative for success in today’s competitive global market. This is as true for academic programmes in higher education as it is for the manufacturing and service sectors. Just like their counterparts in business and industry, it is important that graduate career preparation programmes are subject to an external validation process that can substantiate whether or not they are indeed following applicable standards. In this paper the authors discuss the current status of accreditation for graduate programmes designed to prepare tomorrow’s leaders in the student services profession and argue for the development …


An Experimental Analysis Of Compliance In Dynamic Emissions Markets, John K. Stranlund, James J. Murphy, John M. Spraggon Mar 2010

An Experimental Analysis Of Compliance In Dynamic Emissions Markets, John K. Stranlund, James J. Murphy, John M. Spraggon

John K. Stranlund

Two important design elements for emission trading programs are whether and to what extent firms are able to bank emissions permits, and how these programs are to be enforced. In this paper we present results from laboratory emissions markets designed to investigate enforcement and compliance when these markets allow permit banking. Banking is motivated by a decrease in the aggregate permit supply in the middle of multi-period trading sessions. Consistent with theoretical insights, our experiments suggest that high permit violation penalties have little deterrence value in dynamic emissions markets, and that the main challenge of enforcing these programs is to …


Promoting Sustainable Tax Compliance In The Informal Sector In Nigeria, Chukwumah Lawyer Obara Dr Jan 2010

Promoting Sustainable Tax Compliance In The Informal Sector In Nigeria, Chukwumah Lawyer Obara Dr

Lawyer Obara

This study aimed at investigating the causes of low level of tax compliance in the informal sector in Nigeria and the effect of such, on economic growth and development, with a view to designing appropriate strategies for promoting sustainability of tax compliance in the sector. To achieve this goal, some research questions were raised, hypotheses were formulated and critical review of related literature was made. The population for this study comprises both tax officials and business owner managers in the south-east region of Nigeria. To gather the primary data for the study, a set of questionnaire was administered on 200 …


Automated Marketing: A Narrow Focus On Technology Or An Emerging Business Philosophy?, Edward Kasabov Jan 2010

Automated Marketing: A Narrow Focus On Technology Or An Emerging Business Philosophy?, Edward Kasabov

Association of Marketing Theory and Practice Proceedings 2010

As a new area of academic inquiry, Automated Marketing is in its adolescence but has proved to be fast developing and very innovative, mirroring the relatively early stage of the development and application of the technologies that have enabled it. This article widens the understanding of this field of study, which is important both to practice and theory, by drawing attention to two deficiencies: not much has been written on Automated Marketing as such and the little that has been written adopts a narrow technical view while overlooking the significance and impact that it has on marketing, business strategy and …


Links Are Not Enough: Using Originality Reports To Improve Academic Standards, Compliance And Learning Outcomes Among Postgraduate Students, Grace Mccarthy, Ann M. Rogerson Jan 2009

Links Are Not Enough: Using Originality Reports To Improve Academic Standards, Compliance And Learning Outcomes Among Postgraduate Students, Grace Mccarthy, Ann M. Rogerson

Sydney Business School - Papers

Training students on the interpretation of originality reports generated by an electronic evaluation tool can assist with the reduction of unintentional plagiarism. An initial trial by the Sydney Business School, a postgraduate faculty of the University of Wollongong, has demonstrated that a proactive approach, based on pedagogical principles, can have a positive impact on the improvement of student writing skills when compared to a retributive justice approach reliant on a student’s ability and initiative in accessing internet support resources. This paper argues that higher education should not rely on links to internet based information, policies, and systems, to educate students …


Consumer Protection In An Era Of Globalization, Cary Coglianese, Adam M. Finkel, David T. Zaring Jan 2009

Consumer Protection In An Era Of Globalization, Cary Coglianese, Adam M. Finkel, David T. Zaring

All Faculty Scholarship

With expanding global trade, the challenge of protecting consumers from unsafe food, pharmaceuticals, and consumer products has grown increasingly salient, necessitating the development of new policy ideas and analysis. This chapter introduces the book, Import Safety: Regulatory Governance in the Global Economy, a multidisciplinary project analyzing import safety problems and an array of innovative solutions to these problems. The challenge of protecting the public from unsafe imports arises from the sheer volume of global trade as well as the complexity of products being traded and the vast number of inputs each product contains. It is further compounded by the …


The Problem Of Maintaining Compliance Within Stable Coalitions: Experimental Evidence, David M. Mcevoy∗, James J. Murphy, John M. Spraggon, John K. Stranlund Jun 2008

The Problem Of Maintaining Compliance Within Stable Coalitions: Experimental Evidence, David M. Mcevoy∗, James J. Murphy, John M. Spraggon, John K. Stranlund

John M. Spraggon

This study examines the performance of stable cooperative coalitions that form to provide a public good when coalition members have the opportunity to not comply with their commitments. A stable coalition is one in which no member wishes to leave and no non-member wishes to join. To counteract the incentive to violate their commitments, coalition members fund a third-party enforcer. This leads to the theoretical conclusion that stable coalitions are larger (and provide more of a public good) when their members must finance enforcement relative to when compliance is ensured without the need for costly enforcement. However, our experiments reveal …


The Problem Of Maintaining Compliance Within Stable Coalitions: Experimental Evidence, David M. Mcevoy, James J. Murphy, John M. Spraggon, John K. Stranlund Jun 2008

The Problem Of Maintaining Compliance Within Stable Coalitions: Experimental Evidence, David M. Mcevoy, James J. Murphy, John M. Spraggon, John K. Stranlund

John K. Stranlund

This study examines the performance of stable cooperative coalitions that form to provide a public good when coalition members have the opportunity to not comply with their commitments. A stable coalition is one in which no member wishes to leave and no non-member wishes to join. To counteract the incentive to violate their commitments, coalition members fund a third-party enforcer. This leads to the theoretical conclusion that stable coalitions are larger (and provide more of a public good) when their members must finance enforcement relative to when compliance is ensured without the need for costly enforcement. However, our experiments reveal …


Title Ix And It's Effect On Collegiate Athletics, Holly J. Schmidtbauer May 2008

Title Ix And It's Effect On Collegiate Athletics, Holly J. Schmidtbauer

Culminating Projects in Kinesiology

No abstract provided.


The Impact Of Employee Voice And Compliance Mechanisms On Absenteeism, Discipline, And Turnover, Alexander J.S. Colvin, Rosemary Batt, Jeffrey Keefe Jan 2008

The Impact Of Employee Voice And Compliance Mechanisms On Absenteeism, Discipline, And Turnover, Alexander J.S. Colvin, Rosemary Batt, Jeffrey Keefe

Rosemary Batt

This study examines the impact of employee voice and compliance mechanisms on voluntary turnover and other workplace behaviors. Results from analysis of a unique, nationally representative sample of establishments in the telecommunications industry show that voice mechanisms in the form of unions and problem-solving groups are associated with significantly reduced quit rates and dismissal rates. In addition, voice mechanisms in the form of self-directed work teams are associated with lower absenteeism and discipline rates. By contrast, compliance mechanisms in the form of electronic monitoring are associated with higher discipline rates, while the compliance mechanism of strict work rules is associated …