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Empirical research with regard to the Protestant ethic is reviewed in relation to Weber's model of the part a specifically religious ethos played in the rise of capitalism. Weber argued that Western legal and commercial changes were not in themselves an adequate explanation. Essential also was the set of values emphasized by ascetic Protestantism: self-discipline, hard work, the careful use of time, the reinvestment of one's gains, personal honesty, creative innovation, and faith in the rewards of a just God. Empirical research has found positive correlations between Protestant ethic values and internal locus of control (self-discipline), hard work, honesty, and belief in a just world. Findings with regard to the use of time and money are inconclusive. The relationship with creative innovation has not been examined. There is a need for empirical study of the relationship between the Protestant ethic and personal religious orientation.

A study of the production, size, growth, & composition of the serial & monograph literature of the social sciences up to 1973 is reported. Data on the social science serial literature was obtained by analysis of the Check List of Social Science Serials (CLOSSS)--a machine-readable data base constructed specifically for the Design of Information Systems in the Social Sciences (DISISS) project. A wide range of published & unpublished primary & secondary statistics were used for a variety of other analyses. In many analyses the data is broken down by subject within the social sciences & by country of origin. The analysis of literature growth shows that it is necessary to reexamine the widely held view that the bulk of literature growth has been & will continue to be exponential. Accelerating & exponential growth has occurred in much of the serial literature, & in a few, but not all, parts of the monograph literature. There are currently signs of a leveling off in the rate of growth. 27 Tables, 5 Figures. AA.

AbstractThis bibliography consists of 75 items on search theory and reconnaissance theory found in periodicals and technical reports. Each entry includes a short summary or a quotation from the pertinent abstract. The items are classified into one or more of the following categories: (1) General Discussion of Problems; (2) Allocation of Effort; (3) Game Theory Formulations; (4) Geometric Search Patterns; (5) Measures of Performance and (6) Miscellaneous.

Although we often speak about a global increase in awareness and policy on street harassment, in France, the issue was incorporated into a gender-based violence policy subsector, while Dutch policymakers avoided vocabularies pertaining to structural male domination. Differences in governmental campaigns on street harassment were the result not only of policymakers' positive convictions, but also of their 'apprehensions'. Apprehension of 'moralising' led to resistance against and decline of feminism in the Netherlands, while apprehension of 'stigmatising' men of colour informed campaigns in France. This notion is proposed as an alternative to that of 'blame avoidance', which reduces policymakers' avoidance behaviour to the logic of instrumental strategy. An analysis of apprehensions is attentive to how ideas shape social action: policy implementation cannot be reduced to the mechanical reproduction of policy paradigms, but is often the product of policymakers' reflective choices in the policies they do and do not want to pursue.

The use of data analytics in auditing is increasingly growing. The application of common data analytics to audit engagements appears to be lagging behind other areas of practice, even though data analytics is thought to represent the future of audit, and there are still few publications that have examined this influence. This article reviews data analytics in audits and its potential for future audit engagements to describe the evolution of this research trend and picture its future growth directions. Future audit research potential and difficulties are also discussed. Data analytics application in auditing has enormous potential for refining audit quality, decreasing errors, increasing process transparency, and enhancing stakeholders' confidence. We conducted a systematic literature review using the PRISMA approach. A total of 100 articles published in English from January 2011 to November 2021 were identified through a systematic search of reputed databases, including Web of Science and Scopus and many others. Our analysis reveals that data analytics is a promising domain for the auditing practice as it improves audit efficiency and promotes audit work digital transformation. While reviewing the most pertinent literature in the context of data analytics in auditing, this study offers insights on potential new directions and waning views on big data analytics in auditing. Doi: 10.28991/ESJ-2023-07-02-023 Full Text: PDF

The EU regulatory regime and employers' cross-border recruitment practices complicate unions' ability to represent increasingly diverse and transnationally mobile workers. Even in institutional contexts where the industrial relations structure and labour law are favourable, such as the Netherlands, unions struggle with maintaining labour standards for these workers. This article analyses Dutch union efforts to represent hyper-mobile construction workers at the Eemshaven construction sites. It shows that the nexus of subcontracting, transnational mobility, legal insularity and employer anti-unionism complicate enforcement so that even well-resourced unions can, at best, improve employment conditions for a limited set of workers and only for a limited period of time.