The theorisation of fraud has largely been developed in the for-profit sector, and the paper extends this to the not-for-profit sector. Motivated by social control theory, we adopt a qualitative approach to assess the views of key charity stakeholders (social control agents) of charities registered with the Charity Commission for England and Wales about fraud. We find that stakeholders, especially donors and beneficiaries, are often reluctant to label ‘fraud’ as a threat to the (...) sector. This reflects ‘trusting indifference’, a value embedded in the sector that brings more harm than good to the sector in terms of wrongdoing, by hampering effective social control. Adapting existing theories of fraud to charities, we propose a ‘fraud tower’ with three layers: the social layer (trusting indifference), organisational layer (opportunity), and individual layer (fraudsters-opportunity seekers). (shrink)

AbstractDeveloped from meaningful work and business ethics, we investigate the motivational effect of meaningful work on paid staff (not volunteers) with a “shortage” of ethical employment practices situated in the Not-for-Profit sector. We tested the traditional notion of meaningful work by nature and by line manager support (under its business-like practices) to compensate for the “sacrifice” (low pay and job stress caused by poor employment terms) of front line staff working alongside professional managers paid the market rate. Using (...) a mixed-method case study, we employed SEM modelling to analyse a staff survey of 125 valid responses and administrative records of staff resignation, alongside interviews. The results show that meaningful work by nature and by line manager support are positively and significantly associated with job satisfaction but neither has a significant effect on staff resignation action. There is no empirical evidence to support the compensating effect of meaningful work by nature; meaningful work by line manager support has a stronger effect only through reduced job stress, rather than compensating for the low pay, in preventing resignation. The qualitative analysis reveals that continued low pay and using precarious employment contracts have evoked the questioning of ethics of employment practices in this sector. We discuss the implications and suggest further areas of research. (shrink)

Despite increasing public attention and media coverage of fraud, no solution to this problem has been designed specifically for the not-for-profit sector. This study focuses on charities in England and Wales and examines variables derived from a content analysis of 42 fraud and 42 no-fraud charities' annual reports and financial statements. We use logistic regression to explain and predict fraud in the charity sector. We examine whether a range of governance-type variables are significantly (...) related to the likelihood of fraud in charities. We find that smaller boards, which imply a small cosy environment for governance, are associated with a greater likelihood of fraud, suggesting that larger boards enhance monitoring in the not-for-profit sector. Also, a low or zero-level of grant funding is associated with a greater likelihood of fraud, implying that monitoring by long-term donors is also important in curbing fraud. (shrink)

This paper is an attempt to address the limited amount of research in the realm of organizational ethical climate in the not-for-profit sector. The paper draws from Victor and Cullen's (1988) theoretical framework which, combines the constructs of cognitive moral development, ethical theory, and locus of analysis. However, as a point of departure from Victor and Cullen's work, the authors propose an alternative methodology to extract ethical climate dimensions based on theoretical considerations. Using the Ethical Climate Questionnaire (ECQ), (...) an exploratory factor analysis is conducted followed by a confirmatory factor analysis using LISREL. The resulting five dimensions are labelled as: individual caring, machiavellianism, independence, social caring, and law and code. Findings provide a somewhat disparate perspective of the ethical climates in a not-for-profit context. First, there is a more discriminating perception of benevolent climate than its for-profit counterpart. Second, the dimensions are polarized between the individual and the cosmopolitan loci of analysis. These findings are then discussed with implications and direction for future research. (shrink)

The proliferation of violations within industry sectors (e.g., banking, doping in sport, abuse in religious organizations) highlights how trust violations can thrive in particular sectors. However, scant research examines how macro institutional factors influence micro level trustworthy conduct. To shed light on how sectoral features may influence trust violations in organizations, we adopt a multilevel perspective to investigate the perceived causes of trust violations within the not-for-profit (NFP) sector, a sector that has witnessed a number of high-profile (...) trust breaches. Drawing on interviews with board members and senior executives of NFPs with cross-sectoral experience, we analyze the causes of trust violations to inductively develop a conceptual model of the multilevel factors contributing to trust violations in NFPs. Our model highlights how trust violations have their roots in sectoral-level factors, which trickle-down to influence the ethical infrastructure at the organizational-level, and in turn individual-level factors and violations. We identify how three NFP sectoral features influence trustworthy behavior: corporatization, resource scarcity, and assumed moral integrity. Our findings speak to the importance of looking beyond the organization to understand both the causes and prevention of trust violations and developing the concept of sector-level ethical infrastructure. (shrink)

This paper focuses on the 1986 Amendments to the False Claims Act of 1863, which offers whistle-blowers financial rewards for disclosing fraud committed against the U.S. government. This law provides an opportunity to examine underlying assumptions about the morality of whistle-blowing and to consider the merits of increased reliance on whistle-blowing to protect the public interest. The law seems open to a number of moral objections, most notably that it exerts a morally corrupting influence on whistle-blowers. We answer these (...) objections and argue that the law is not objectionable on these grounds. Since there are no compelling moral objections to the law, it is appropriate and acceptable to judge the law in terms of its economic costs and benefits. We assess the most salient of these and conclude that the benefits outweigh the costs. We suggest that a mechanism similar to the Act should be considered for protecting stockholders’ interests in the private sector. We conclude by making several proposals for improving the existing legislation. (shrink)

This paper focuses on the 1986 Amendments to the False Claims Act of 1863, which offers whistle-blowers financial rewards for disclosing fraud committed against the U.S. government. This law provides an opportunity to examine underlying assumptions about the morality of whistle-blowing and to consider the merits of increased reliance on whistle-blowing to protect the public interest. The law seems open to a number of moral objections, most notably that it exerts a morally corrupting influence on whistle-blowers. We answer these (...) objections and argue that the law is not objectionable on these grounds. Since there are no compelling moral objections to the law, it is appropriate and acceptable to judge the law in terms of its economic costs and benefits. We assess the most salient of these and conclude that the benefits outweigh the costs. We suggest that a mechanism similar to the Act should be considered for protecting stockholders' interests in the private sector. We conclude by making several proposals for improving the existing legislation. (shrink)

The law and policy applicable to the not-for-profit sector is of growing importance around the world. In this book, legal experts address fundamental questions about not-for-profit law from a range of theoretical and comparative perspectives. The essays provide scholarly analysis of not-for-profit law, organised around four themes: Politics, in the broader sense of living as a community, and the narrower sense of political power; Charity, how it is defined and changes in its meaning over time; Taxation, (...) including the rationale for government support of the sector through the tax system; Regulation, which is of increasing significance as governments establish increasingly complex forms of regulation of not-for-profit activity. The fundamental aim of the book is to deepen our understanding of not-for-profit law and of the rationales and modes of government support for the not-for-profit sector. (shrink)

In the last decade, Australian federal and state governments’ commitment to the economic rationalist imperatives of performance measures, accountability for outcomes, and value-for-money has driven significant change in the Australian not-for-profit community services sector. In an environment shaped by neoliberal-inspired government policies and a renewed government commitment to austerity, Australian not-for-profit community service organizations are now, more than ever, actively engaged in a variety of income-generating strategies to achieve and/or maintain economic sustainability. Central to this process is (...) meeting the dual challenge of succeeding financially in a competitive environment and simultaneously serving mission. In this context, it is time to more closely examine the impact of these challenges, in particular the implications for the organizational values of not-for-profit community service providers themselves. This paper reports on a qualitative study of fourteen not-for-profit community service organizations, their core purposes, and their strategies for economic sustainability. In addition to the new data presented here, this paper contributes to the broader theoretical framework—the lens of value pluralism, which, we argue, provides a sharper focus on the relationship between mission and margin. (shrink)

One explanation that may be given for why nonprofit organizations pay lower wages than do other organizations is that nonprofits are more pleasant places to work. Indeed, some authors have proposed that nonprofit organizations should make an effort to promote a working environment that reflects the beliefs of the organization. This paper uses several proxies for whether an organization is a pleasant place in which to work, and tests for whether nonprofits are more likely to offer such pleasant working conditions. (...) Analysis shows that nonprofits are not more likely to offer these conditions in many instances. (shrink)

Utilizing Rest's moral development and Victor and Cullen's ethical climate surveys, we examine differences in moral reasoning and ethical climate between board members in the for-profit and not-for-profit sectors. Six for-profit corporations and seven not-for-profit corporations, all with base operations in a major midwestern state, participated in the study. We find that profit and not-for-profit boards may not differ in moral reasoning, but do exhibit different types of ethical climates. We also find that for- (...) class='Hi'>profit board members may utilize higher stages of reasoning a greater percentage of the time than not-for-profit directors. In contrast, the ethical climates of the two types of organizations are significantly different. For-profit companies had climates higher in egoism than did not-for-profit companies. In addition, not-for-profit firms reflected higher benevolence factors than for-profit firms. Not-forprofit organizations also had somewhat higher, but not significantly different, mean scores on the principle factor compared to the for-profit organizations. (shrink)

In management literature, intellectual capital is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC (...) organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing the IC practices of ANPAS Piemonte, an Italian non-profit organisation chosen for its long-standing experience in issuing audited IC reports, the article contributes to the knowledge of how and why IC is measured and reported in a specific, outstanding NPO disclosing IC. Moreover, the case study analysis contributes to shed lights on the levers and barriers that should be faced by other managers intending to implement and effectively use an IC measurement, management and reporting system within organisation. (shrink)

Private medical aids are essentially non-profit organisations that aim to deliver speedy treatment and should prevent members from unexpected, out of pocket expenses for medical care. However, although the latest statistics show that 16.2% of individuals in South Africa were members of medical aid schemes, making the promise of private healthcare accessible to a small percentage of the population, they are not without their own unique set of challenges. The restrictions that exist within the private sector have a (...) direct bearing on the types of healthcare services patients can access, which in turn impacts on the fundamental right to access healthcare. Using a recent High Court Case decision, this article seeks to explore whether there is justice in the provision of healthcare services, specifically within the private sector in South Africa. (shrink)

Reforms in the German health care system in the attempt to bring more competition into health care have increased the sovereignty of the insured or patients, who have finally been allowed to make choices. “The start of a reorientation of the statutory health insurance system and hospital care are to be welcomed as first steps towards a supply of health services that reflects individual preferences.” The authors can be contacted care of Prof. Dr. Oberender at Rechts‐ und Wirtschafswissenschaftliche Fakulät, Universität (...) Bayreuth, 95440 Bayreuth, Germany, where Dr Oberender is Professor in the Faculty of Law and Economics, and Ansgar Hebborn is his Assistant. The authors wish to record their gratitude to Jan Hacker for translating this article. (shrink)

Reforms in the German health care system in the attempt to bring more competition into health care have increased the sovereignty of the insured or patients, who have finally been allowed to make choices. “The start of a reorientation of the statutory health insurance system and hospital care are to be welcomed as first steps towards a supply of health services that reflects individual preferences.” The authors can be contacted care of Prof. Dr. Oberender at Rechts‐ und Wirtschafswissenschaftliche Fakulät, Universität (...) Bayreuth, 95440 Bayreuth, Germany, where Dr Oberender is Professor in the Faculty of Law and Economics, and Ansgar Hebborn is his Assistant. The authors wish to record their gratitude to Jan Hacker for translating this article. (shrink)

Knowing the factors that executives deem critical to governance change can improve our understanding of how such changes come about and can help us evaluate those changes. Interviews with business and finance executives at 11 colleges reveal the importance to governance change of chief executive and board member leadership and interactions, as well as executive communication style. Costs are clear constraints to action, particularly since benefits are not quantified and are difficult to describe. Efforts to discuss governance with internal stakeholders (...) require persistence to overcome narrow, individualized concerns. Communication about governance to external stakeholders is rare and represents a missed opportunity for stakeholder feedback and the development of trust. Executives appear willing to adopt governance forms without considering the idiosyncrasies of their institutional field, limiting the working definition of governance and its potential. For corporations and not‐for‐profit enterprises these findings hold implications for the context in which leadership is exercised and the shape of governance structures. They also pose a fundamental ethical dilemma for leaders to address. (shrink)

The tension between organizational values and the operation of aged care as a business is often characterized as the “mission versus margin” dilemma. It is common across the industry in both not-for-profit and for-profit organizations. However, in for-profit aged care facilities, there is no question about the intention to make a profit or the purpose of the profits. This is not so clear in not-for-profit aged care organizations. This article explores the tension through the examination (...) of a detailed case study of one of the larger not-for-profit social service organizations—All Saints Christian Care. It analyses the culture and managerial decisions though the lens of the political philosophy value pluralism. Finally, based on the value-plural theory, recommendations are made that would create greater operational transparency in not-for-profit aged care service. (shrink)

Nussbaum's analysis of our predicament turns on a contrast between two rival models of education. The "old model," concerned with education for profit and economic growth, places heavy emphasis on the skills associated with science and technology. From this perspective, the study of literature, history, philosophy, languages and the arts make no real or significant contribution to our basic economic needs and concerns - they may even be obstacles. In contrast, Nussbaum defends "the human development mode," which regards the (...) humanities as having a crucial role in our commitment to a democratic community and social equality. This alternative approach is perhaps better described as the "ethical model," since in respect of both its method and content it aims to produce humane, sympathetic and creative "global citizens." -/- ... This book will certainly add weight to Nussbaum's considerable reputation and influence as a major public intellectual. Her core diagnosis is both accurate and compelling. There are, nevertheless, features of this book that may be questioned.... Some may argue, for example, that Nussbaum's defence of the humanities leans too heavily on the political value we attach to these studies and, more particularly, on the specific ideological goals that they are supposed to secure. The general objection here is that it is a mistake simply to assume that the humanities' primary role is to serve as a vehicle for those progressive social forces concerned with issues of race, gender and sexuality. Although the contemporary humanities program has veered heavily in this particular direction, it is a matter of intense debate, within the humanities, to what extent this has been healthy and constructive. Clearly there are more traditional or conservative forces who take the view that this way of politicizing the humanities, of imposing a particular ideological agenda on its content and concerns, has not only narrowed and impoverished our understanding of humanities education, it has left the humanities vulnerable to hostile and reactionary forces only too willing to scrap them altogether.... -/- . (shrink)

This paper examines the structural features of the U.S. Health Care System that make it particularly vulnerable to fraud, and which help to account for the types of fraud that arise and the difficulties authorities confront in controlling them. These structural features include the predominance of fee-for-service structures, private sector involvement in health care delivery and health insurance, highly automated cl aims processing systems, and a processing culture and audit mentality that emphasize process accuracy over verification. The (...) paper also discusses the underlying pathology of fraud as a white-collar crime problem, and explains how the more general challenges of controlling fraud are exacerbated by particular features of the health system. The central and unsolved problem of False Claims is examined in some detail. A series of recent governmental responses to medically impossible claims of various types is shown to align more closely with a claims-process-improvement mindset than with a crime-control approach. A more mature crime-control orientation is a pre-requisite for any serious progress in reducing the levels of fraud in the U.S. health system. (shrink)

The article presents the results of a study of the interaction between the public and private sectors in the field of outer space exploration. The purpose of the study was to identify the peculiarities of interaction between public authorities and private companies involved in space activities. It has been established that all leading space powers create favorable conditions for attracting private companies to space exploration. The main areas of space activity that are most attractive for private investment are identified: 1) (...) production, launch and operation of spacecraft and launch vehicles; 2)production and operation of ground equipment; 3) space research; 4) satellite observation of the Earth; 5) TV and radio broadcasting and lease of repeaters; 6) satellite internet; 7) mining in space; 8) space tourism; 9) space waste management; 10) cargo delivery to Earth orbit, etc. The current state of the space industry in Ukraine is determined. The main obstacles to space commercialization in Ukraine are also highlighted: 1) legal regulation lags far behind and does not meet the needs of space activities in Ukraine; 2) international agreements are not in line with the level of national regulation of advanced countries and new global trends; 3) Ukraine’s space industry is focused mainly on less profitable areas of the space economy, which reduces the attractiveness for private investors; 4) there is no clear distinction between national interests and commercial activities in space; 5) mechanisms for coordinating private, state and public interests in the context of space commercialization are either absent or extremely ineffective; 6) there are no effective mechanisms for attracting foreign capital to space exploration. The authors identify two main competitive models of the interplay between the public and private sectors in space exploration: “American” and “European.” It is emphasized that both models can serve as a model for the space policy implementation in Ukraine. However, given a number of considerations, it is determined that the “European” model is more optimal. (shrink)

Performance measurement has far-reaching implications for not-for-profit organizations because it serves to legitimize, attract resources, and preserve expectations of stakeholders. However, the existing theory and practice of not-for-profit performance measurement have fallen short, due in part, to an overuse of profit-oriented philosophies. Therefore, we examine not-for-profit performance measurement by utilizing Marques’ “five spiritual practices of Buddhism.” Marques’ spiritual practices—a pro-scientific philosophy, greater personal responsibility, healthy detachment, collaboration, and embracing a wholesome view—are the foundation of our research (...) design. Responses from senior not-for-profit practitioners support the linkages between spiritual practices and not-for-profit performance measurement. We identify three essential performance measurement principles and elaborate on their capacity to generate awareness, higher meaning, and connectedness within not-for-profits. (shrink)

This article develops contractarian business ethics by applying social contract arguments to a specific question: What are the pre-legal (or moral) rights and responsibilities of corporations? The argument uses a hypothetical social contract to show the existence of for-profit corporations in democratic capitalist societies is consistent with Rawls’s fundamental principles of justice. Corporations ought to have recognised their rights to be autonomous, to pursue private purposes, and to engage in economic activities. Corporations have a responsibility to respect the freedom (...) and human rights of all people, and not to interfere with government programs that ensure people have the education and training they need to find and keep corporate employment and that provide a safety-net that prevents destitution. If corporations have any other rights and responsibilities, those rights and responsibilities need to be established by actual social contracts, probably in the form of legitimate democratic processes. (shrink)

Prior studies focused on consumer satisfaction and loyalty have brought undeniable benefits to luxury brand marketing but are not sufficient to ensure a long-lasting and profitable customer-brand relationship in the new setting. Brand identity provides a valuable exploration of this issue. However, the current measurement of brand identity is relatively simple, and there is no clear answer to what factors encourage brand identity development. This study attempts to address this gap by dividing the brand identity structure from a multi-dimensional perspective, (...) considering the role of luxury consumer perceived value and brand information quality in shaping the brand identity. Data was gathered by an online questionnaire survey from Chinese consumers who had purchased luxury jewelry, employing regression methods for analysis. The results show that four predictors representing luxury consumer perceived value all have a significant impact on the brand’s social identity and personal identity. In addition, brand information quality also positively moderates the relationship between the luxury consumer perceived value and the brand’s social identity. This study opens new horizons for considering dimensions other than the satisfaction or intention to use, expanding the applications of brand identity in a new context. The results contribute to increasing the awareness level of brand identity for luxury brand practitioners and offering them a new method of market strategy. (shrink)

Corporate social responsibility (CSR) is increasingly important in the global environment. Businesses that want to be socially responsible, but do not have the resources of multinational corporations, can partner with non-governmental (NGO), not-for-profit (NFP), and religious organizations to access information about the culture, customs, and needs of the people in areas where they wish to do business. Without such information, CSR projects can have unintended consequences that are not beneficial for the community. Suggesting that local farmers sell corn to (...) ethanol producers may increase the farmers' income but also increase the cost of a food staple to the community. Providing food aid may result in local farmers being unable to sell their crops for enough money to buy seed for the next harvest. Donating cheaper cinder blocks instead of adobe bricks may result in more available housing, but the housing may be unlivable in the summer heat. This paper presents a three-part model for businesses to follow to develop socially responsible projects. The first strategy is to use electronic sources of information about a country and area for background information. The second strategy is to gather on-the-ground information about important issues from the people who are already operating in a community as part of NGO, NFP and missionary initiatives. The third strategy is to develop scenarios that will help identify possible negative consequences of socially responsible projects so that the project implementation can be monitored for such consequences and interventions designed to decrease or counter the impact of negative consequences. (shrink)

The legitimacy of the dominant intensive meat production system with respect to the issue of animal welfare is increasingly being questioned by stakeholders across the meat supply chain. The current meat supply is highly undifferentiated, catering only for the extremes of morality concerns (i.e., conventional vs. organic meat products). However, a latent need for compromise products has been identified. That is, consumer differences exist regarding the trade-offs they make between different aspects associated with meat consumption. The heterogeneity in consumer demand (...) could function as a starting point for market segmentation, targeting and positioning regarding animal welfare concepts that are differentiated in terms of animal welfare and price levels. Despite this, stakeholders in the meat supply chain seem to be trapped in the dominant business model focused on low cost prices. This paper aims to identify conflicting interests that stakeholders in the meat supply chain experience in order to increase understanding of why heterogeneous consumer preferences are not met by a more differentiated supply of meat products produced at different levels of animal welfare standards. In addition, characteristics of the supply chain that contribute to the existence of high exit barriers and difficulty to shift to more animal-friendly production systems are identified. Following the analysis of conflicting interests among stakeholders and factors that contribute to difficulty to transform the existing dominant regime, different routes are discussed that may help and motivate stakeholders to overcome these barriers and stimulate the creation of new markets. (shrink)

For years now, unionization has been under vigorous attack. Membership has been steadily declining, and with it union bargaining power. As a result, unions may soon lose their ability to protect workers from economic and personal abuse, as well as their significance as a political force. In the Name of Liberty responds to this worrying state of affairs by presenting a new argument for unionization, one that derives an argument for universal unionization in both the private and public sector (...) from concepts of liberty that we already accept. In short, In the Name of Liberty reclaims the argument for liberty from the political right, and shows how liberty not only requires the unionization of every workplace as a matter of background justice, but also supports a wide variety of other progressive policies. (shrink)

The management of cross-sector social partnerships (CSSPs) among government, business, and not-for-profit entities can be complex and difficult. This article considers the importance of organizational experience and learning for the successful development of CSSPs. By analyzing the Manchester Super Casino, this research emphasizes the significant benefits of prior experience with CSSPs that enable partners to learn and develop relationships, skills, and capabilities over time, which then have positive influences on future performance. The result is a refined learning model (...) of the CSSP process that includes key variables for CSSP success. As such, these findings provide a template for managing complex CSSPs from the perspective of the different partner organizations. (shrink)

Next SectionBackground Scientific papers are retracted for many reasons including fraud (data fabrication or falsification) or error (plagiarism, scientific mistake, ethical problems). Growing attention to fraud in the lay press suggests that the incidence of fraud is increasing. Methods The reasons for retracting 742 English language research papers retracted from the PubMed database between 2000 and 2010 were evaluated. Reasons for retraction were initially dichotomised as fraud or error and then analysed to determine specific reasons for (...) retraction. Results Error was more common than fraud (73.5% of papers were retracted for error (or an undisclosed reason) vs 26.6% retracted for fraud). Eight reasons for retraction were identified; the most common reason was scientific mistake in 234 papers (31.5%), but 134 papers (18.1%) were retracted for ambiguous reasons. Fabrication (including data plagiarism) was more common than text plagiarism. Total papers retracted per year have increased sharply over the decade (r=0.96; p<0.001), as have retractions specifically for fraud (r=0.89; p<0.001). Journals now reach farther back in time to retract, both for fraud (r=0.87; p<0.001) and for scientific mistakes (r=0.95; p<0.001). Journals often fail to alert the naïve reader; 31.8% of retracted papers were not noted as retracted in any way. Conclusions Levels of misconduct appear to be higher than in the past. This may reflect either a real increase in the incidence of fraud or a greater effort on the part of journals to police the literature. However, research bias is rarely cited as a reason for retraction. (shrink)

The government purchasing market constitutes the largest business sector in the world. While marketers would benefit from a deep understanding of both sectors, how the two sectors differ in terms of ethics and strategy largely remains unknown. The purpose of this research, therefore, is to explore differences between the for-profit and not-for-profit sectors on two critical aspects of business-to-business procurement: ethics and strategy. Using survey data from a sample of 328 procurement professionals in the for-profit and (...) not-for-profit sectors, key differences are explored. Findings suggest that buyers in the for-profit sector are more likely to behave opportunistically. Conversely, the buyers’ leaders in the not-for-profit sector behave more opportunistically and are more willing to turn a blind eye to their subordinate buyers’ opportunistic behaviors. In addition, key differences in procurement strategy are unveiled suggesting that not-for-profit procurement practices have some room for improvement. Based on the findings, theoretical and managerial implications are drawn, and a future research agenda is proposed. (shrink)

Biobanks correspond to different situations: research and technological development, medical diagnosis or therapeutic activities. Their status is not clearly defined. We aimed to investigate human biobanking in Europe, particularly in relation to organisational, economic and ethical issues in various national contexts. Data from a survey in six EU countries were collected as part of a European Research Project examining human and non-human biobanking. A total of 147 institutions concerned with biobanking of human samples and data were investigated by questionnaires and (...) interviews. Most institutions surveyed belong to the public or private non-profit-making sectors, which have a key role in biobanking. This activity is increasing in all countries because few samples are discarded and genetic research is proliferating. Collections vary in size, many being small and only a few very large. Their purpose is often research, or research and healthcare, mostly in the context of disease studies. A specific budget is very rarely allocated to biobanking and costs are not often evaluated. Samples are usually provided free of charge and gifts and exchanges are the common rule. Good practice guidelines are generally followed and quality controls are performed but quality procedures are not always clearly explained. Associated data are usually computerised. Biobankers generally favour centralisation of data rather than of samples. Legal and ethical harmonisation within Europe is considered likely to facilitate international collaboration. We propose a series of recommendations and suggestions arising from the EUROGENBANK project. (shrink)

Drawing on a survey of nursing staff of nursing homes in a Midwestern state in the United States, the study examines how the relationships between employee—organization value congruence and job attitudes vary between nonprofit and for-profit organizational types. Statistical comparison of the levels of employee value congruence and job attitudes does not suggest significant difference between the two types of employees. Although value congruence is found positively associated with nursing home employees' job satisfaction and organizational commitment, and negatively associated (...) with intent to quit, consistent with prior research, the difference in the magnitude of the relationships between the two types of employees is not found. These findings suggest inconsistency with conventional wisdom of profiling employee value according to organizational ownership type. (shrink)

The response to the HIV/AIDS pandemic in Africa has so far ignored important traditional African values and attitudes toward disease and commerce. These values and attitudes are significantly different from the libertarian, market-driven, profit-oriented values and practices of important sectors of the Western world. To deal with this epidemic, the world should consider respect for, and possibly even adoption of those African values, which provide for people in genuine need, irrespective of their ability to pay. HIV/AIDS vaccine research indigenous (...) to Africa is also not always taken seriously, and struggles to find adequate funding for such research within or outside of the continent have been extremely difficult. A better appreciation of knowledge systems and values indigenous to the African experience is important in the fight against the HIV/AIDS pandemic. (shrink)

We attempt to identify and evaluate the association between key characteristics of not-for-profit hospitals and market concentration, as measured by the Herfindahl–Hirschman Index, using data available from the American Hospital Association, the Centers for Medicare and Medicaid Services, and the Internal Revenue Service Form 990. Our goal is to provide decision support to policy makers on factors that contribute to market competitiveness, which has been linked to improvements in efficiency, costs, and access to health care. We find that contributions (...) are positively associated with market concentration. This could indicate that well-run NP hospitals are rewarded both financially as well as with increased market share. We also find that a higher percentage of Medicare patients is positively correlated with market concentration. This could be explained by the fact that Medicare reimbursement rates are generally lower than those paid by private insurers ; thus, hospitals might not necessarily choose to operate in areas with high Medicare populations. Further, median income is negatively associated with market concentration. One explanation for this effect could be the fact that a population with a higher median income is in a better position to pay for services, making them attractive to hospitals as a potential market. Finally, we find that the presence of managers with voting rights on the boards of directors has no significant impact. (shrink)

This book focuses on justice and its demands in the way of providing people with medical care. Building on recent insights on the nature of moral perceptions and motivations from the neurosciences, it makes a case for the traditional medical ethic and examines its financial feasibility. The book starts out by giving an account of the concept of justice and tracing it back to the practices and tenets of Hippocrates and his followers, while taking into account findings from the neurosciences. (...) Next, it considers whether the claim that it is just to limit medical care for everyone to some basic minimum is justifiable. The book then addresses finances and expenditures of the US health care system and shows that the growth of expenditures and the percentage of the gross national product spent on health care make for an unsustainable trajectory. In light of the question what should be changed, the book suggests that overdiagnosis and medicalizing normal behavior lead to harmful, costly and unnecessary interventions and are the result of unethical behavior on the part of the pharmaceutical industry and extensive ethical failures of the FDA. The book ends with suggestions about what can be done to put the U.S. health care system on the path to sustainability, better medical care, and compliance with the demands of justice. (shrink)

This study investigates the impact of fraud/lawsuit revelation on U.S. top executive turnover and compensation. It also examines potential explanatory variables affecting the executive turnover and compensation among U.S. fraud/lawsuit firms. Four important findings are documented. First, there was significantly higher executive turnover among U.S. firms with fraud/lawsuit revelation in the Wall Street Journal than matched firms without such revelation. Second, although on average, U.S. top executives received an increase in cash compensation after fraud/lawsuit revelation, this (...) increase is smaller than that of matched non-fraud/lawsuit firms. Third, fraud/lawsuit firms were more likely to change top executive when chief executive officer (CEO) was not the board chairman and CEO had been on the board for a short time. Fourth, fraud/lawsuit firms were more likely to reduce their executive cash compensation when profitability was low, firms were involved in fraud, the compensation committee size was small, and the board met more often. These findings indicate that although, in general, U.S. fraud/lawsuits firms did not reduce their executive cash compensation, those involved in fraud were more likely to reduce their executive cash compensation than to change their top executives. The finding, that ethical standards is not a significant factor for U.S. executive turnover nor compensation reduction, suggests that ethics appears to play no part in the board’s decisions, and that U.S. firms may have ethical standards in writing but they do not implement nor enforce the standards. (shrink)

The unprecedented economic changes taking place in China over the past three decades have led to significant new fiscal pressures for the central and provincial governments. The relative decline of public ownership and rise of the private sector has forced governments to substitute revenues from new taxes for the funds formerly provided by public enterprises. The shift from profit distribution to tax revenues has led to a realignment of power between local governments and the central government while the (...) growing disparity in wealth between have and have-not provinces has increased the pressure on the central government to further consolidate control over tax revenues and to apply the enhanced revenues to fund fiscal redistribution transfers. At the same time, modernization of the economy and the influx of foreign investment have created pressure to revamp tax laws and tax administration so both resemble more closely western market economy norms. These processes may lead to an irreversible shift of fiscal power from provincial governments to the central government and a consequent consolidation of political power, changing forever the political economy of modern China. (shrink)

As the world population is growing and government directives tell us to consume more fatty acids, the demand for fish is increasing. Due to declines in wild fish populations, we have come to rely more and more on aquaculture. Despite rapid expansion of aquaculture, this sector is still in a relatively early developmental stage. This means that this sector can still be steered in a favorable direction, which requires discussion about sustainability. If we want to avoid similar problems (...) to the ones we have experienced with livestock farming, we need to generate knowledge of the biology, profitability, environmental aspects, consumer awareness, and product appreciation of particular fish species. However, the discussion about a sustainable aquaculture also raises the question how we should treat fish. This moral question is regularly addressed as a problem of applied ethics with a focus on tailoring ethical principles to practical questions. In this article we do not deny the importance of the practical accounts, but we start from the fundamental question whether and why fish matter in our moral deliberations, i.e., from the discussion on moral status. We elaborate the distinction between moral considerability and moral significance in order to show both the importance and the limitations of the discussion about moral status for practical problems in aquaculture. We illustrate these points with a case-study about the farming of a specific fish species, the African catfish. (shrink)

India is the emerging country with the world’s greatest social banking program, so Indian banks are required to finance the weaker sectors of society that are excluded from the traditional financial system, while also providing mainstream banking services to non-priority sectors. For social banks to promote the ethical–social management of their dual mission and to be successful in today’s business environment, they must be as efficient as possible in both dimensions of their banking activity. Whereas the efficiency of Indian banks (...) in the financial dimension is well understood, to date there has been no research evaluating their double bottom-line of achieving social and financial goals. Our study applies an innovative Network Slack-Based DEA model to evaluate how efficient Indian public banks are when providing credit to priority and non-priority sectors. We also explore the main factors influencing bank efficiency. Results suggest that Indian public banks have performed relatively well in both activities, although social efficiency has been slightly greater than financial efficiency. Moreover, their commitment to priority sector lending has not come into conflict with the profit-seeking objectives of mainstream banking services. As regards determinants of social and financial efficiency, there are countervailing forces played by regional wealth, bank size, branch networks, and rural location. Our findings are therefore useful for stakeholders of Indian public banks as they indicate if these entities have adequately managed their double bottom-line, and hence if they are critical for poverty alleviation and development in India. (shrink)

In the past, for universities, the suggestion that they rather than other, commercial, actors should seek to control and profit from the results of research was hardly entertained at all, not least as in many cases these institutions jealously guarded their relative unconnectedness from the market.However, two political economic shifts have transformed this situation and the previous benign neglect of intellectual property in universities is unlikely to continue. On the commercial side, the increased share of value-added in many products (...) has focussed corporate managers on the issue of the ownership and exploitation of knowledge and information.On the other side, universities have themselves have been suffering varying, and in some cases quite extensive, pressure as regards their publicly funded budgets. Thus, in many developed and developing countries, encouraged by their own governments, and in the case of developing countries by international financial institutions, many universities have started to examine new ways of capitalising on their activities through market activities. This has led to many universities finding themselves torn between a norm of scientific community and the requirements to utilise their research-related resources as sources of income.This article explores this issues and concludes that the university’s most obvious competitive advantage is in the provision of publicly available knowledge and research; to become too like the corporate sector is to invite conversion into commercial actors. We already have quite enough commercial actors in the global information society; our attention must be focussed on maintaining and even expanding the realm of the public research institution by building on the many centuries of success universities have enjoyed in providing social goods. (shrink)

Publishers are signing transformative agreements with different research institutions and funding bodies across the world. These agreements establish that the institution or funder makes a block payment in exchange for an annual quota of OA papers allowing their affiliated authors to publish OA in an agreed list of journals, at no extra cost to the individual author. This is a step towards the transformation of these journals into a Gold (commercial) Open Access regime. -/- In January 2023, the members of (...) the OA working group contacted the editors of the 27 journals listed as relevant for the field of philosophy of science on the website of the Philosophy of Science Association. We asked the editors-in-chief two questions: 1) Did your publishers discuss any plans to transition to gold open access exclusively with you? If so, how would it work? 2) If the publishers did contact you regarding this matter, what is your view on the project? -/- We collected 22 answers. The executive summary is: 10 of the 27 journals have started the transition to Gold Open Access, although many editors are not aware of this shift, but they wouldn’t support it, and many are actively against it. (shrink)

This teaching case focuses on Diversity, Equity, and Inclusion (DEI) at a museum. At the beginning of 2021, the organization found itself in a crisis when more than 2,000 community members and 85 anonymous employees demanded the resignation of the museum’s President due to the language he defended in a job posting advocating for a job applicant to diversify audiences while “maintaining the traditional white core audience of the museum” (Salaz 2021). Students take on the role of an external consultant (...) to assess DEI maturity at the museum. The case challenges students to propose implementation and impact metrics for a DEI action plan. The case facts provide a timely and relevant setting to discuss DEI challenges in not-for-profit organizations. (shrink)

Plasma protein therapies are a group of essential medicines extracted from human plasma through processes of industrial scale fractionation. They are used primarily to treat a number of rare, chronic disorders ensuing from inherited or acquired deficiencies of a number of physiologically essential proteins. These disorders include hemophilia A and B, different immunodeficiencies and alpha 1-antitrypsin deficiency. In addition, acute blood loss, burns and sepsis are treated by PPTs. Hence, a population of vulnerable and very sick individuals is dependent on (...) these products. In addition, the continued well-being of large sections of the community, including pregnant women and their children, travelers and workers exposed to infectious risk is also subject to the availability of these therapies. Their manufacture to adequate amounts requires large volumes of human plasma as the starting material of a complex purification process. Mainstream blood transfusion services run primarily by the not-for-profit sector have attempted to provide this plasma through the separation of blood donations, but have failed to provide sufficient amounts to meet the clinical demand. The collection of plasma from donors willing to commit to the process of plasmapheresis, which is not only time consuming but requires a long term, continuing commitment, generates much higher amounts of plasma and has been an activity historically separate from the blood transfusion sector and run by commercial companies. These companies now supply two-thirds of the growing global need for these therapies, while the mainstream government-run blood sector continues to supply a shrinking proportion. The private sector plasmapheresis activity which provides the bulk of treatment products has been compensating the donors in order to recognize the time and effort required. Recent activities have reignited the debate regarding the ethical and medical aspects of such compensation. In this work, we review the landscape; assess the contributions made by the compensated and non-compensated sectors and synthesize the outcomes on the relevant patient communities of perturbing the current paradigm of compensated plasma donation. We conclude that the current era of “Patient Centeredness” in health care demands the continuation and extension of paid plasma donation. (shrink)

Organizations of all types are vulnerable to frauds. Banks contribute to a significant extent in a country’s economic development by generating a large part of revenue in the service sector. Deterrence of fraud is impossible without understanding it. The present study attempts to extract themes by highlighting the major areas of the bank fraud literature within a specific time frame of 2000–2019 and finding the research gaps citing the future scope for research. Post the review of existing (...) literature, using thematic analysis, two major themes were observed by the author, namely, “regulatory and compliance”–based studies and studies related to the “socio psychological” aspect of the literature. An examination of themes indicated that the popularity of the research areas shifted from accounting frauds or balance sheet frauds in early 2000s to areas such as cyber frauds and identity theft at the later decade. The present study paves way forward for future research on the bank customer’s vigilance, experiences and perspectives on frauds. Other significant areas of research include coping mechanisms with the various challenges faced by banks in marketing themselves after any major fraud occurrence. (shrink)

In 2009, a small group of domestic workers joined FNV Bondgenoten, the largest Dutch trade union in the private sector and affiliated with the Dutch trade union confederation FNV. The group that joined consisted mainly of women immigrant workers, many of whom did not have a residence permit. FNV’s policy is that we organize workers and do not ask for passports. Still, a group like this brought to light several problems for FNV, both practical and fundamental. The Article identifies (...) three types of problems. The first set of problems concerns the invisibility of domestic workers. Domestic workers work in private houses and are leery of talking to strangers if they don’t have residence permits. This demanded new organizing tactics from the sector, like asking women to bring a friend to a meeting and joining churches. A cash payment of membership fees system was devised, its administration done by handwriting. At the same time, the public debate on immigration toughened; immigrants without residence permits in particular were depicted as somewhere between a profiteer and the devil. This debate also took place within FNV. The second set of problems is defined by the traditional views in Dutch society on domestic work. The group chose to become union members, since they wanted to better their position in the labor market. Dutch law on domestic work excludes them from full protection of labor and social security law. The inclusion of domestic work in labor and social security law is contrary to cultural and historical traditions and views and therefore contentious. The third set of problems is caused by the connectedness of labor and social security law and immigration law. Domestic workers in the Netherlands work in the shadows in two ways: by not having a residence permit, and by not being protected by labor and social security law. The result of our campaign is that a group of publicly financed care workers will be better protected, but the group of domestic workers that fought for ILO Convention 189 will still be excluded from our labor and social security law and not be able to qualify for a residence permit. (shrink)