149,737 research outputs found

    Are we predisposed to behave securely? Influence of risk disposition on individual security behaviors

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    Employees continue to be the weak link in organizational security management and efforts to improve the security of employee behaviors have not been as effective as hoped. Researchers contend that security-related decision making is primarily based on risk perception. There is also a belief that, if changed, this could improve security-related compliance. The extant research has primarily focused on applying theories that assume rational decision making e.g. protection motivation and deterrence theories. This work presumes we can influence employees towards compliance with information security policies and by means of fear appeals and threatened sanctions. However, it is now becoming clear that security-related decision making is complex and nuanced, not a simple carrot- and stick-related situation. Dispositional and situational factors interact and interplay to influence security decisions. In this paper, we present a model that positions psychological disposition of individuals in terms of risk tolerance vs. risk aversion and proposes research to explore how this factor influences security behaviors. We propose a model that acknowledges the impact of employees' individual dispositional risk propensity as well as their situational risk perceptions on security-related decisions. It is crucial to understand this decision-making phenomenon as a foundation for designing effective interventions to reduce such risk taking. We conclude by offering suggestions for further research.</p

    Prisoner Behavior, Staff Response: Using Prison Discipline Records

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    This study is based on official monthly summaries of violations reviewed by the prison discipline committee that were collected over a twenty-month period (September 1978 to May 1980) at the Indiana Reformatory, a maximum security prison for adult male felons.Official prison misconduct records are used to test some of the assumptions inherent in previous research based upon such records. Many of these studies used prison data to measure changes in prisoner behavior, while others used them to indicate changes in the actions and attitudes of prison staff. Analysis of one prison's official discipline records over a 30-month period reveals flaws in both approaches. The same data cannot serve to draw conclusions about both groups though they can provide information about both when supplemented with other research methods. Conclusions drawn from official prison misconduct records are more reliable when used to assess the end of the prison discipline process — assessing discretionary decisionmaking by staff — than at the beginning of the process — evaluating prisoner behavior.[Introduction] / Background of the Study / A Case Study of Prison Discipline Records / Conclusion / Notes / References / Figure

    Report to the New York City Housing Authority on Applying and Lifting Permanent Exclusions for Criminal Conduct

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    The New York City Housing Authority (NYCHA) is conducting an internal review of its policies related to permanent exclusions for criminal conduct on NYCHA property. Permanent exclusion (PE) occurs when a NYCHA tenant—rather than risk eviction—enters into a stipulation that those associated with the resident who have engaged in non-desirable behavior are barred from entering the apartment. It also occurs as a result of an administrative hearing where NYCHA seeks an eviction, but the hearing officer opts to preserve the tenancy and bars the offending person from the apartment.To inform this policy review, NYCHA partnered with the Vera Institute of Justice and John Jay College of Criminal Justice. The review sought to understand how NYCHA could better balance its commitments to the safety of the community, the stability of its tenants' families, and the successful reentry of formerly incarcerated people. The following recommendations reflect an extensive review of existing policies and practices around PE, interviews with NYCHA staff, a meeting with NYCHA residents, and social science research on risk mitigation and future offending

    Sustainability reporting and the professional accountant in Nigeria

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    We wish to acknowledge the funding assistance of the Institute of Chartered Accountants of Nigeria (ICAN) to conduct this study, to which we are grateful to the Council of the Institute for approving the research grant.Sustainability reporting is increasingly being mandated internationally, including in the emerging markets. The latest effort has been a proposal by International Integrated Reporting Council (IIRC) to integrate sustainability and financial reporting. Integrating sustainability and financial reporting presupposes the existence of sustainability reporting knowledge. This study seeks to gain an insight into the views, attitude and understanding of the concept of corporate sustainability and sustainability reporting by the Nigerian professional accountant who is expected to play a role in integrating sustainability and financial reporting in the Nigerian environment. Adopting an exploratory qualitative research design and snowball sampling survey, 1, 857 questionnaires were administered among Nigerian professional accountants out of which 860 usable responses were received. Analysis of the responses show that the accountants understand corporate sustainability as the incorporation of social and environmental concern in business decisions to ensure responsible business practices but within the context of shareholders value maximisation as opposed to being about the right thing to do. According to them sustainability is not about accountants helping corporations to internalise the cost of their externality or providing stakeholders with social and environmental accountability information. This is at variance with its original definition which emphasises meeting the needs of the present without compromising the ability of future generations to meet their own needs. They are of the view that corporations operating in industries with sustainability concerns in Nigeria may not be motivated to engage in sustainability reporting because of lack of public awareness and the non-applicability of most of the business cases for sustainability. As such sustainability reporting should be predicated upon effective regulation, enforcement and sanctions. However, the accountants are favourably disposed to corporations engaging in sustainability reporting; playing some roles in its reporting chain. They support an accounting standard on sustainability reporting as well as Financial Reporting Council of Nigeria (FRCN) mandating it. There is also evidence that the accountants’ sustainability knowledge derives 65% from international linkages and only 1% from the local accounting profession, with a high 24% claiming no knowledge of sustainability reporting. To this end the study recommends that the accounting profession should intervene to equip its members with the relevant knowledge of sustainability reporting and that the corporate reporting regulatory authorities should mandate sustainability reporting in the Nigerian environment.Final Published versio

    Disposition Choices Based on Energy Footprints instead of Recovery Quota

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    This paper addresses the impact of disposition choices on the energy use of closed-loop supply chains. In a life cycle perspective, energy used in the forward chain which is locked up in the product is recaptured in recovery. High quality recovery replaces virgin production and thereby saves energy. This so called substitution effect is often ignored. Governments worldwide implement Extended Producer Responsibility (EPR). Policies are based on recovery quota and not effective from an energy point of view. This in turn leads to unnecessary emissions of amongst others CO2. This research evaluates current EPR policies and presents six policy alternatives from an energy standpoint. The Pareto-frontier model used is generic and can be applied to other closed loops supply chains under EPR, exploiting the substitution effect. The measures modeled are applied to five WEEE cases. We discuss results, pros an cons of various alternatives and complementary measures that might be taken.extended producer responsibility;disposition;energy perspective;substitution effect;government policies;Pareto efficiency

    Discretion, Due Process, and the Prison Discipline Committee

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    A revised version of this paper was published as: Schafer, N.E. (1986). "Discretion, Due Process and the Prison Discipline Committee." Criminal Justice Review 11(2): 37–46 (Fall 1986). (http://dx.doi.org/10.1177/073401688601100207).Prison discipline received considerable attention from both the courts and professional organizations during the decade of the 1970s. It was widely assumed that the due process requirements which resulted from judicial review coupled with the promulgation of model discipline standards and procedures would limit the broad discretionary authority found in the traditional prison disciplinary process. A case study of the activities of one prison discipline committee suggests that these external pressures have had less impact on decision-making than such internal pressures as overcrowding. Due process requirements have not greatly inhibited the exercise of discretion in the prison discipline process.Abstract [Introduction] / Background of the Study / Prison Discipline in Indiana / Case Study of an Indiana Prison Discipline Committee / Discussion / Figures / Notes / References / Cases / Appendix: List of Violation

    Nonprofit Strategies for 1- to 4-Unit REO Properties: An Analytical Framework

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    Real estate owned (REO) housing resulting from the recent foreclosure crisis threatens to destabilize low- and moderate-income neighborhoods across the country. Nonprofit organiza-tions seeking to redevelop these properties into affordable housing face weak market condi-tions and operate with limited resources and capacity. This study presents a framework through which nonprofits can analyze REO redevelopment opportunities for 1- to 4-unit properties within their communities. The paper specifies the conditions necessary for REO redevelopment and discusses how local market conditions, the geographic distribution and the physical characteristics of REOs, their ownership and legal status, internal organizational capacity, and public policies each affect nonprofit efforts to acquire, rehabilitate, sell and rent REO properties. Finally, this paper considers the unique difficulties of the current situation relative to past vacant-housing scenarios and concludes that many nonprofits may wish to pursue alternative, non-redevelopment strategies

    Effects of Public Policies on the Disposition of Pre-retirement Lump-Sum Distributions: Rational and Behavioral Influences

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    A variety of public policies aim to influence workers’ disposition of preretirement lump-sum distributions (LSDs) from pensions. We use the implementation of several policy changes as natural experiments to test for rational and behavioral motives for saving behavior. Using data from the HRS and the CPS in the 1980s and 1990s, we find that higher tax rates on cash-outs increase rollovers. Controlling for the overall effective tax rate, structuring the tax as a “penalty” or adding withholding taxes on cashouts significantly increases rollovers. Allowing employers to unilaterally cash out balances for departing employees who do not make their own choice significantly reduces the effects of higher tax rates but boosts the impact of withholding taxes. These results suggest that both behavioral and rational factors influence workers’ choices, that policies relating to pre-retirement cash outs can interact in important ways, and that the government has several levers at its disposal to influence behavior beyond tax penalties.retirement;savings;behavioral;penalties;taxes

    Applying Revenue Management to the Reverse Supply Chain

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    We study the disposition decision for product returns in a closed-loop supply chain. Motivated by the asset recovery process at IBM, we consider two disposition alternatives. Returns may be either refurbished for reselling or dismantled for spare parts. Reselling a refurbished unit typically yields higher unit margins. However, demand is uncertain. A common policy in many firms is to rank disposition alternatives by unit margins. We show that a revenue management approach to the disposition decision which explicitly incorporates demand uncertainty can increase profits significantly. We discuss analogies between the disposition problem and the classical airline revenue management problem. We then develop single period and multi-period stochastic optimization models for the disposition problem. Analyzing these models, we show that the optimal allocation balances expected marginal profits across the disposition alternatives. A detailed numerical study reveals that a revenue management approach to the disposition problem significantly outperforms the current practice of focusing exclusively on high-margin options, and we identify conditions under which this improvement is the highest. We also show that the value recovered from the returned products critically depends on the coordination between forward and reverse supply chain decisions.remanufacturing;revenue management;onderdelen;revenues;spare parts inventory
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