The role of codes in labour relations: the case of disclosure

Over the last decade governments have increasingly used codes of practice as an alternative or complement to statutory regulation. This article uses as a case study one particular code, that on disclosure of information, to examine the relationships between codes’ legal obligations and industrial relations practice.     

The adoption of HIV/AIDS policies and practices in businesses in Botswana: an exploratory study

This paper contributes to an under-researched area through an exploration of the factors motivating the adoption of HIV/AIDS policies and practices in businesses in Botswana. The focus of analysis is a developing country where HIV/AIDS is acknowledged to have had a detrimental impact on its human resources. The objective of this research was to assess whether a voluntary, non-legally binding National Policy on HIV/AIDS is an adequate motivator for the adoption of HIV/AIDS policies in businesses. The study engaged employers and managers across a number of key sectors in Botswana. The findings are explored through a theoretical lens that acknowledges institutional isomorphism and rational economic decision-making as potential motivating factors. The data indicate that the National Policy on HIV/AIDS had motivated certain businesses to adopt such policies, but a variety of other factors were also found to be involved in this process. There was, however, lack of engagement with the National Policy and with issues surrounding HIV/AIDS by a high number of the participating organisations. The research findings reveal the complexity of factors involved in adopting HIV/AIDS policies in a developing country, and therefore provide an insight in an under-researched area. They can serve as a foundation for future research on human resource management policies and practices in relation to HIV/AIDS in African economies.     

The analysis of implementation: a framework and an example

The objective of implementation analysis is the minimization of the shortfull (in output terms) or overrun (in cost terms) from the outcomes which technical analysis predicts will occur from specified input combinations. It is useful to represent the feasibility of implementation, as companion data to information on technical feasibility, in terms of a weighted index which brings together the variables germane to implementation and to present this information essentially as a probability weighting which can be applied to alternative predicted technical outcomes. In this manner selection can be based on both technical and implementational considerations. Four general criteria, each in turn divided into a number of constituents parts, are defined and aggregated as an implementation index. These criteria are: availability of project resources; acceptability of the project to the target group; comparibility of the project with the implementing organization; and the evironmental feasibility of the project. The proposed index is then illustrated for a set of income support policy alternatives in Australia for which full technical data are available.     

The presence of a feedback-seeking role model in promoting employee feedback seeking: a moderated mediation model

Abstract

Despite an increasing number of studies that show a positive relationship between the supportiveness of a feedback source and feedback seeking, little is known about the impact of supervisors’ demonstration of feedback-seeking behavior on promoting employees seeking feedback from them. In addition, although previous studies have shown that feedback seeking is an interactive process and is emotionally charged, to our knowledge, no studies have investigated the role that the source’s emotion regulation played in the feedback seeker’s seeking frequency. The present article developed a moderated mediation model to fill this void and tested it with data from a sample of 215 supervisor–subordinate dyads from China. We hypothesized and found that supervisors’ feedback seeking from subordinates were positively related to subordinates’ feedback seeking from supervisors, mediated by the perceived value and cost of the feedback seeking. The results also supported the moderating roles of supervisors’ emotion regulation in the mediation model.     

Branding HIV/AIDS communication: the social marketing campaigns of MTV and Viacom

• Based on an ethnographic study of the production and reception of HIV/AIDS public service campaigns by MTV and Viacom, this paper examines the role of branding in HIV/AIDS education promotion. A main premise of the paper is that audiences for HIV/AIDS social marketing campaigns are now less addressed in terms of the classic HIV/AIDS prevention categories of ‘general public’ and ‘risk groups’ and are increasingly viewed as ‘market segments’ implicated in the campaigns in relation to the techniques of branding. Drawing on examples from research conducted amongst audiences in the North of England, the findings highlight the differing audience understandings of the branded consumer objects and icons of HIV awareness. Using a cultural materialist perspective, concerned with the relationship between the campaigns and social relations, this paper examines the process of corporate-sponsored HIV/AIDS campaigns. The findings underscore how social marketing campaigns are increasingly being related to as branded media objects and icons, closely tied to people's material experience and understandings of the aesthetics framing these branded objects and icons. The paper argues that identification and engagement with the campaigns is most evident amongst participants who shared the consumer values and the marketing discourses used by marketing managers and producers of the public service announcements.

Copyright © 2009 John Wiley & Sons, Ltd.     

The relationship between environmental information disclosure and firm valuation: the role of corporate governance

Hopwood argued that accounting has become associated with environmental concerns, and that environmental concerns will be further integrated into accounting practices in the near future. The McKinsey Company discovered that environmental information affects a firm’s value, and that investors in firms with good corporate governance in Asian countries are willing to pay a price premium of 20 % or greater. The increasing need for environmental protection and responsibility to the community on the part of firms have led to environmental protection becoming a critical focal concern of governments, public welfare associations, and the public. Effective implementation of corporate governance has been reported to enhance operating performance and increase firm value. This study applies the Ohlson valuation model to examine the value relevance of environmental information disclosure and corporate governance, and investigate their on firms in Taiwan. The results indicate relationships between total disclosure of environmental information, mandatory disclosure of environmental information, and voluntary disclosure of environmental information and firm value. Corporate governance is positively correlated with the valuation of total disclosure of environmental information and mandatory disclosure of environmental information.     

The HR quadriad: a framework for the analysis of HRM in project-based organizations

This paper introduces the idea of the ‘HR quadriad’ as a framework for the analysis of HRM as a collective, configurational, and complementary system of roles and practices. The framework highlights the interplay between HR specialists, line managers, project managers, and project workers in the implementation of HR practices. On the basis of a multiple case study comprising six project-based organizations, two organizational factors are singled out as important for the design of the HR quadriad: (1) the nature of project work as either intra-functional or inter-functional, and (2) project participation as either focused or fragmented. The paper gives empirical support to recent research on HRM favoring the synergic integration of the elements of HRM systems designed in a way that acknowledges internal coherence and organizational conditions.     

The role of reward omission in empowering leadership and employee outcomes: A moderated mediation model

In this study, we examined the relationships between empowering leadership employee outcomes (creativity and job performance) and the mediating (voice behaviour and taking charge) and moderating (reward omission) variables in these relationships. Our theoretical model was tested using the data collected from 197 full‐time employees and 32 supervisors. Analyses of the multisource data indicated that empowering leadership is linked to subordinates' job performance and creativity through subordinates' taking charge and voice behaviour as intermediate variables. However, the indirect relationship exists only when leaders display high levels of reward omission. Our research addressed a specific gap in understanding the boundary conditions for empowering leadership to be effective. We conclude with theoretical and practical implications of our findings as well as future research directions.     

Intercountry feedback and spillover effects within the international supply and use framework: a Bayesian perspective*

This paper proposes a new framework for the estimation of product-level global and interregional feedback and spillover (FS) factor multipliers. The framework is directly based on interregional supply and use tables (SUTs) that could be rectangular and gives a possibility of taking account of the inherent input–output data uncertainty problems. A Bayesian econometric approach is applied to the framework using the first version of international SUTs in the World Input–Output Database. The obtained estimates of the global and intercountry FS output effects are discussed and presented at the world, country and product levels for the period of 1995–2009.     

Legalistic organizational responses to catastrophic illness: The effect of stigmatization on reactions to HIV/AIDS

The HIV/AIDS epidemic has focused increased attention on catastrophic illnesses in the workplace, and because of the stigmas associated with HIV/AIDS, it raises three primary concerns for organizations: (1) organizational avoidance of legal sanctions and litigation; (2) the maintenance of organizational legitimacy; and (3) organizational protection of employee rights. Although many organizations adopt legalistic responses to cope with these concerns, the analysis presented in this article suggests that while legalistic approaches function well to protect organizational interests in terms of both legal liability and legitimacy, the are only partially able to protect employee rights. Drawing upon the limited literature on HIV/AIDS in the workplace, this article presents an agenda for future research on organizational responses to HIV/AIDS.     

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

This study seeks to examine whether internal corporate governance (CG) mechanisms affect corporate environmental disclosure (CED) in emerging economies. Using a sample of 500 firm-year observations, this study distinctively applies a linear panel quantile regression (PQR) model to examine the CG–CED nexus in Jordan. This technique is supplemented with conducting a two-step dynamic generalised method of moment (GMM) model to overcome any potential occurrence of endogeneity problems. This study reports an increasing trend in CED practice among the sampled companies over the period of analysis, yet it is still at an early stage as compared with their developed counterparts. Furthermore, this study suggests that board size, board independence, CEO duality and foreign ownership have positive associations with CED. In contrast, managerial ownership, institutional ownership and ownership concentration are negatively associated with the disclosed amount of environmental information in the Jordanian context. Theoretically, board structures appeared to be more efficient than ownership structures in reducing agency conflicts by addressing the asymmetric gap of information and promoting the disclosure of environmental information. These findings add to the debate about whether ownership structures detrimental to CED in developing economies. Specifically, when it comes to spending money on CED, owners seemed to be more concerned about any reductions in their share of the pie and may, therefore, be less motivated to disclose their companies' environmental information. This paper provides managers, owners and policymakers with a set of context-specific recommendations related to the crucial need for a more concerted effort to integrate governance and environmental regulations in order to ensure sustainability in emerging markets.     

The effects of marriage on volunteering and mental health: moderated mediation analysis

Past research has claimed that more volunteering experience could reduce an individual’s risk of depression. However, this conclusion may be too simplistic. This study aims to explore the effect of marriage within the complex relationships among volunteering, depression, and subjective well-being, which is utilized as the mediator. The 1,934 participants were randomly recruited from Taiwan. All the participants were asked to complete Subjective Well-Being Scale and Taiwan Depression Scale. The findings indicate that subjective well-being is a bridging-factor between volunteering and depression; whereas the model produces varied results according to marital status. For ‘single’ and ‘married’ people, subject well-being is a mediator, while for ‘never married’ people, that is a suppressor in the relationship between volunteering and depression.     

事务所变更的信息披露制度比较与现状分析

近年来,我国上市公司更换会计师事务所的现象逐年增多,这一现象倍受人们的关注。随着我国证券市场审计的发展和不断成熟,完善事务变更的信息披露对投资者和监管部门的决策都具有重要意义。本文首先对中美事务所变更的信息披露制度进行对比,然后对2002年度若干样本公司有关信息披露情况的考察,分析了我国目前此项信息披露的现状与不足,同时还考察了信息披露的相关伴随特征;结论部分,提出了相应披露规范及监管建议。     

事务所变更的信息披露制度比较与现状分析

近年来,我国上市公司更换会计师事务所的现象逐年增多,这一现象倍受人们的关注.随着我国证券市场审计的发展和不断成熟,完善事务变更的信息披露对投资者和监管部门的决策都具有重要意义.本文首先对中美事务所变更的信息技露制度进行对比,然后对2002年度若干样本公司有关信息披露情况的考察,分析了我国目前此项信息披露的现状与不足,同时还考察了信息披露的相关伴随特征;结论部分,提出了相应披露规范及监管建议.     

The stigma of obesity and discrimination in performance appraisal: a theoretical model

We propose a theoretical model to study the effect of obesity stigma on performance appraisal. The model draws from the appraisal, obesity, stigmatization, and prejudice literatures to examine three sets of factors: individual factors in the appraiser(s) and the obese appraisee; factors in performance appraisal; and contextual factors. According to the model, these factors make it easier or harder for obesity stigma to affect the performance appraisal of obese employees, potentially biasing the process and resulting in discrimination. While examining the interplay of forces that facilitate or inhibit the expression of obesity stigma in the affective, cognitive, and behavioral responses of appraisers, we introduce the concept of ‘aversive weightism’. This concept enhances understanding of the tensions between the ethos of objectivity in performance appraisal and the deeply rooted, often unconscious influences of societal prejudice and stigma against obesity. We conclude with implications for research and practice.     

The wages of BMI: Bayesian analysis of a skewed treatment–response model with nonparametric endogeneity

We generalize the specifications used in previous studies of the effect of body mass index (BMI) on earnings by allowing the potentially endogenous BMI variable to enter the log wage equation nonparametrically. We introduce a Bayesian posterior simulator for fitting our model that permits a nonparametric treatment of the endogenous BMI variable, flexibly accommodates skew in the BMI distribution, and whose implementation requires only Gibbs steps. Using data from the 1970 British Cohort Study, our results indicate the presence of nonlinearities in the relationships between BMI and log wages that differ across men and women, and also suggest the importance of unobserved confounding for our sample of males. Copyright © 2008 John Wiley & Sons, Ltd.     

Green banking disclosure,firm value and the moderating role of a contextual factor: Evidence from a distinctive regulatory setting

The idea that green banking disclosure leads to increased firm value has been rightly considered as over-simplistic. This paper builds on key prior insights by investigating whether combining green disclosure with other contextual factor, such as non-performing loans, provides additional insight into the complex green disclosure–firm value relationship in a regulatory setting where green law has recently been enacted for the banking industry. We present an analysis of seven years of data sourced from listed banks in Bangladesh (2008–2014), with data analysed using multiple regression. Our findings indicate that, while green disclosure has a positive effect on the overall firm value of banks, this positive effect is negatively moderated by banks' non-performing loans. This research contributes to the knowledge by showing that green disclosure alone is insufficient for creating market value for banks. Additional contextual matters need attention to understand the impact of green disclosure in contributing to increased market value for banks.     

Entrepreneurship in the public sector: a framework of analysis in European local governments

In this paper we explore the potential role of entrepreneurship in public sector organizations. At first, we present a review of the entrepreneurship theme in the political science and public management research streams, comparing these ideas with the mainstream business literature on entrepreneurship. Thereafter, we illustrate empirically how Stevenson's classical framework of entrepreneurship can be applied in a European local government context to explain the recent initiatives to compete for and utilize European Union structural funds. The empirical basis of the study is comprised of ten in-depth case studies of local government organizations, five in the UK and five in Italy. Finally, we propose five distinct types of entrepreneurial agents in the public sector: professional politician; spin-off creator; business entrepreneur in politics; career-driven public officer; and politically ambitious public officer.