Automatic enrolment to pension plans in small organisations: a research agenda

2019 ◽  
Vol 41 (1) ◽  
pp. 142-157 ◽  
Author(s):  
Maureen Maloney ◽  
Alma McCarthy
Keyword(s):  
Firm Size ◽  
Pension Plans ◽  
Occupational Pension ◽  
Pension Policy ◽  
Policy Makers ◽  
Research Attention ◽  
Content Type ◽  
The Usa ◽  
The Uk ◽  
Small Employers

PurposeThe purpose of this paper is to analyse how firm size impacts pension workforce coverage with a particular focus on automatic enrolment (AE) to pension plans in small organisations.Design/methodology/approachThe paper examines the alignment of government AE interests with those of small employers, their employees and pension providers to better understand how firm size impacts pension workforce coverage.FindingsThe alignment of interests between stakeholders (government, pension providers, employers and employees) differs between large and small organisations, and empirical findings from large organisations cannot be assumed to apply in small organisations.Research limitations/implicationsThe paper calls attention to the need for future empirical research and identifies a number of research questions for further analysis to examine how AE impacts pension participation in small organisations and advance the field.Originality/valueThe policy of automatically enroling employees into occupational pension plans, recently legislated for all eligible workers in the UK and under consideration in the USA and Ireland, was developed from research conducted in a small number of large organisations. Pension coverage is particularly inadequate for the large number of employees working in small organisations (1–49 employees). However, little research attention has been focussed on pensions in small organisations with pension policy makers assuming that legislated AE will work as effectively in small organisations as it did in large organisations. This paper addresses this gap in the field.

scholarly journals Big data analytics of corporate internet disclosures

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed A.K. Basuony ◽  
Ehab K.A. Mohamed ◽  
Ahmed Elragal ◽  
Khaled Hussainey
Keyword(s):  
Social Media ◽  
Firm Size ◽  
Data Science ◽  
Big Data Analytics ◽  
Corporate Disclosure ◽  
Content Type ◽  
Science Approach ◽  
The Usa ◽  
Corporate Office ◽  
The Uk

Purpose This study aims to investigate the extent and characteristics of corporate internet disclosure via companies’ websites as well via social media and networks sites in the four leading English-speaking stock markets, namely, Australia, Canada, the UK and the USA. Design/methodology/approach A disclosure index comprising a set of items that encompasses two facets of online disclosure, namely, company websites and social media sites, is used. This paper adopts a data science approach to investigate corporate internet disclosure practices among top listed firms in Australia, Canada, the UK and the USA. Findings The results reveal the underlying relations between the determining factors of corporate disclosure, i.e. profitability, leverage, liquidity and firm size. Profitability in its own has no great effect on the degree of corporate internet disclosure whether via company websites or social media sites. Liquidity has an impact on the degree of disclosure. Firm size and leverage appear to be the most important factors driving better disclosure via social media. American companies tend to be on the cutting edge of technology when it comes to corporate disclosure. Practical implications This paper provides new insights into corporate internet disclosure that will benefit all stakeholders with an interest in corporate reporting. Social media is an influential means of communication that can enable corporate office to get instant feedback enhancing their decision-making process. Originality/value To the best of the authors’ knowledge, this study is amongst few studies of corporate disclosure via social media platforms. This study has adopted disclosure index incorporating social media as well as applying data science approach in disclosure in an attempt to unfold how accounting could benefit from data science techniques.

The silent pension pillar implosion

2017 ◽  
Vol 19 (2) ◽  
pp. 98-117 ◽  
Author(s):  
Yves Stevens
Keyword(s):  
Pension Plans ◽  
Occupational Pension ◽  
Pension Policy ◽  
New Paradigm ◽  
Freedom Of Choice ◽  
Policy Makers ◽  
Recent Trends ◽  
Fiscal Law ◽  
Occupational Plans ◽  
The Individual

This article discusses recent trends in occupational pension policy and identifies the rise of a second policy wave directed towards greater individualisation in occupational pension plans. It is clear that, at a global level, governments and regulatory offices are promoting the so-called third pillar as a valuable pension option and that freedom of choice of the individual is a key element in this process. This individualisation reflects the decreasing involvement of employers in occupational plans and the increasing attentiveness of governments towards individual retirement schemes. We ask whether the so-called first and third pillar are pushing the second pillar away and whether there is a silent pension pillar implosion. In the article, we describe and analyse recent legislative and regulatory initiatives in six European countries to locate the individualisation process. We also propose a new paradigm for pension policy makers in which the so-called pension pillars are abandoned and replaced by an integrated pension vision leading to a balanced target income in retirement. In this integrated vision, there is a legal link between all forms of pension in a given country. This link is reflected in social and fiscal law.

Theoretical aspects of insider trading regulation in Zimbabwe

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Howard Chitimira
Keyword(s):  
Insider Trading ◽  
Original Research ◽  
The European Union ◽  
Policy Makers ◽  
Content Type ◽  
Qualitative Research Methodology ◽  
The Usa ◽  
Regulatory Bodies ◽  
Trading Activities ◽  
The Uk

Purpose Insider trading is treated as a punishable offence in many jurisdictions and countries. In relation to this, various theories were developed to justify and enhance the regulation of insider trading in such jurisdictions and countries. For instance, regulatory bodies and the relevant courts in jurisdictions such as the Commonwealth and the European Union as well as in countries such as the USA and the UK have to date developed and consistently applied theories such as the classical theory, misappropriation theory, fiduciary theory, unified theory and equal access theory in their quest to detect, prevent and combat insider trading activities. For the purposes of this article, the aforesaid theories are discussed so as to recommend possible measures that could be adopted by the policy makers to effectively curb insider trading activities in the Zimbabwean financial markets. It is against this background that some theoretical aspects of the insider trading regulation as adopted by the Zimbabwean policymakers, regulatory bodies and the relevant courts are scrutinised in this paper. This is done to, inter alia, investigate possible flaws and the rationale for such direct and indirect application of certain insider trading theorem in Zimbabwe. Thereafter, some recommendations in respect thereof are provided. Design/methodology/approach A qualitative research methodology is used in the entire paper. Findings It is hoped that the recommendations in the paper will be used by the relevant policymakers to enhance the curbing of insider trading in Zimbabwe. Research limitations/implications The paper does not use an empirical research. Practical implications It is hoped that the recommendations in this paper will be used by the relevant policymakers to enhance the curbing of insider trading in Zimbabwe. Social implications It is hoped that the recommendations in this paper will be used by the relevant policymakers to enhance the curbing of insider trading in Zimbabwe. Originality/value This paper is original research on the theoretical aspects of the regulation of insider trading in Zimbabwe.

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen
Keyword(s):  
Hong Kong ◽  
Education Reform ◽  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Accounting Practitioners ◽  
The Uk ◽  
Big Four

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

scholarly journals Defining user risk in social networking services

2015 ◽  
Vol 67 (1) ◽  
pp. 94-115 ◽  
Author(s):  
David Haynes ◽  
Lyn Robinson
Keyword(s):  
Social Media ◽  
Social Networking ◽  
Personal Data ◽  
Sample Survey ◽  
Policy Makers ◽  
Social Networking Services ◽  
Content Type ◽  
The Uk ◽  
Purposive Sample ◽  
Risk Categories

Purpose – The purpose of this paper is to identify the risks faced by users of online social networking services (SNSs) in the UK and to develop a typology of risk that can be used to assess regulatory effectiveness. Design/methodology/approach – An initial investigation of the literature revealed no detailed taxonomies of risk in this area. Existing taxonomies were reviewed and merged with categories identified in a pilot survey and expanded in purposive sample survey directed at the library and information services (LIS) community in the UK. Findings – Analysis of the relationships between different risk categories yielded a grouping of risks by their consequences. This aligns with one of the objectives of regulation, which is to mitigate risks. Research limitations/implications – This research offers a tool for evaluation of different modes of regulation of social media. Practical implications – Awareness of the risks associated with use of online SNSs and wider social media contributes to the work of LIS professionals in their roles as: educators; intermediaries; and users of social media. An understanding of risk also informs the work of policy makers and legislators responsible for regulating access to personal data. Originality/value – A risk-based view of regulation of personal data on social media has not been attempted in such a comprehensive way before.

scholarly journals Implications of divergences in adult protection legislation

2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Elder Abuse ◽  
Consensus Model ◽  
Content Type ◽  
Legal Responses ◽  
The Usa ◽  
Protection Legislation ◽  
The Uk ◽  
Practical Implications ◽  
Adult Protection

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.

The exit option: mediation and the termination of negotiations in the Northern Ireland conflict

2013 ◽  
Vol 24 (1) ◽  
pp. 40-55 ◽  
Author(s):  
Niall O´ Dochartaigh ◽  
Isak Svensson
Keyword(s):  
Northern Ireland ◽  
Third Party ◽  
British Government ◽  
Policy Makers ◽  
Content Type ◽  
Irish Republican Army ◽  
Northern Ireland Conflict ◽  
Exit Option ◽  
Information Advantage ◽  
The Uk

PurposeThe purpose of this study is to examine the mediation exit option, which is one of the most important tactics available to any third party mediator.Design/methodology/approachThe paper analyzes a crucial intermediary channel between the Irish Republican Army (hereafter IRA) and the British Government utilizing unique material from the private papers of the intermediary, Brendan Duddy, including diaries that cover periods of intensive communication, extensive interviews with the intermediary and with participants in this communication on both the British Government and Irish Republican sides as well as recently released official papers from the UK National Archives relating to this communication.FindingsThe study reveals how the intermediary channel was used in order to get information, how the third party and the primary parties traded in asymmetries of information, and how the intermediary utilized the information advantage to increase the credibility of his threats of termination.Research limitations/implicationsThe study outlines an avenue for further research on the termination dynamics of mediation.Practical implicationsUnderstanding the conditions for successfully using the exit‐option is vital for policy‐makers, in particular for peace diplomacy efforts in other contexts than the Northern Ireland one.Originality/valueThe paper challenges previous explanations for why threats by mediators to call off further mediation attempts are successful and argues that a mediator can use the parties' informational dependency on him in order to increase his leverage and push the parties towards settlement.

scholarly journals Digital curation: the development of a discipline within information science

2018 ◽  
Vol 74 (6) ◽  
pp. 1318-1338 ◽  
Author(s):  
Sarah Higgins
Keyword(s):  
Information Science ◽  
Theoretical Models ◽  
Digital Information ◽  
Content Type ◽  
Digital Curation ◽  
The Usa ◽  
The Uk ◽  
Financial Ecology

Purpose Digital curation addresses the technical, administrative and financial ecology required to ensure that digital information remains accessible and usable over the long term. The purpose of this paper is to trace digital curation’s disciplinary emergence and examine its position within the information sciences domain in terms of theoretical principles, using a case study of developments in the UK and the USA. Design/methodology/approach Theoretical principles regarding disciplinary development and the identity of information science as a discipline are applied to a case study of the development of digital curation in the UK and the USA to identify the maturity of digital curation and its position in the information science gamut. Findings Digital curation is identified as a mature discipline which is a sub-meta-discipline of information science. As such digital curation has reach across all disciplines and sub-disciplines of information science and has the potential to become the overarching paradigm. Practical implications These findings could influence digital curation’s development from applied discipline to profession within both its educational and professional domains. Originality/value The disciplinary development of digital curation within dominant theoretical models has not hitherto been articulated.

scholarly journals Internationalisation strategy, faculty response and academic preparedness for transnational teaching

2018 ◽  
Vol 60 (9) ◽  
pp. 1084-1096 ◽  
Author(s):  
Tasawar Nawaz
Keyword(s):  
Cross Cultural ◽  
Faculty Members ◽  
Policy Makers ◽  
Policy Documents ◽  
Content Type ◽  
Staff Members ◽  
Cultural Teaching ◽  
Internationalisation Strategy ◽  
Academic Faculty ◽  
The Uk

Purpose Transnational education (TNE), interpreted as the mobility of education programmes and providers between countries, has grown exponentially as a worldwide phenomenon in recent years. Higher education institutions (HEIs) have mainly used such opportunities to internationalise their degrees and programmes, and have paid scant attention on preparing academics to teach cross-culturally. As a result, academics being at the coalface of teaching and learning often feel under-informed, under-supported, underprepared and under-confident when it comes to cross-cultural teaching, suggesting that universities have largely failed to prepare their academic faculty members to face the challenges of internationalisation. This is particularly important for new and young players such as the post-92 universities in the UK. However, such institutions have largely been ignored by the previous research in this area. Reverting the research focus on young HEIs, the purpose of this paper is to highlight the importance of preparing faculty staff members in the context of a post-92 university in the UK, to teach cross-culturally at partner institutions via the TNE route. Design/methodology/approach The paper adopts Deardorff’s intercultural competency process model to develop a framework (focussing on three core elements of knowledge, skills and attitudes) that could help the academic staff members to prepare for teaching internationally. The paper is based on a detailed analysis of university’s internationalisation strategy, policy documents and related reports for the 1999–2016 period. The initial analysis is further supplemented by 11 interviews with the main stakeholders, i.e. academics, educational developers and policy makers. Findings As the post-92 university in focus, like its counterparts, continues to proliferate its degrees and programmes through the TNE route, academics who are tasked with transnational teaching have an increased responsibility to develop the competencies required to work with learners from diversified cultural backgrounds. However, there has been less interest at university or faculty level in ensuring that academic faculty members who teach in transnational context are prepared for the specific rigours of transnational teaching. Research limitations/implications The research findings have broader implications at individual, organisational and industry-level for individual academic faculty members to progress further in their career, HEIs to improve the quality of training programmes and policies and the HE industry to adjust the strategy towards internationalisation. Practical implications In the absence of any formally structured training, the paper proposes pre-departure informal training workshops/seminars conducted by seasoned academics at faculty, school or department level to help new academics transform their knowledge, skills and attitudes in order to facilitate positive interactions with students in a cross-cultural teaching environment. Although the focus is on one post-92 university; however, the proposed framework could be adopted across HEIs worldwide. Originality/value The paper is based on a detailed analysis of university’s internationalisation strategy, policy documents and related reports for the 1999–2016 period. The initial analysis is further supplemented by 11 interviews with the main stakeholders, i.e. academics, educational developers and policy makers. Informed by the best practices, the paper also discusses the implication of intercultural competencies for cross-cultural teaching.

They teach, but do they apply?

2019 ◽  
Vol 10 (3) ◽  
pp. 743-766
Author(s):  
Anete Petrusch ◽  
Guilherme Luís Roehe Vaccaro ◽  
Juliane Luchese
Keyword(s):  
Design Methodology ◽  
Additional Data ◽  
Effective Sample Size ◽  
Exploratory Research ◽  
Lean Thinking ◽  
Content Type ◽  
Administrative Services ◽  
The Usa ◽  
And Performance ◽  
The Uk

Purpose Although discussed for more than 20 years, information about Lean adoption in higher education institutions (HEIs) is scarce, especially in developing countries. This research aims to investigate the degree of Lean thinking adoption on administrative services of Brazilian private HEIs. The results are compared to studies from USA and UK, highlighting the maturity on enablers, principles, tools and performance measures related to Lean. Design/methodology/approach A quantitative survey research was carried out. The instrument is adapted for HEIs from the proposal of Malmbrandt and Åhlström (2013) for Lean services. Cronbach’s alpha and factor analysis were used to validate the adapted instrument. Additional data analysis was based on non-parametric tests. Findings No evidence of broad implementation of Lean thinking in administrative processes of Brazilian private HEIs was found, with the adoption being incipient. The results are convergent to those presented by other studies in the USA and the UK. There is a gap between the existing knowledge about Lean in the academic sphere of the HEIs and its application on their academic processes. Research limitations/implications The effective sample size was of 47, despite contacts being sent to 2,090 institutions. This sample allows exploratory research, although further research is required. Results are adherent to those found in research from other countries. Originality/value The research presents descriptive and exploratory results regarding the adoption of Lean in Brazilian HEIs. No previous similar research was found in the literature.

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