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"The 1970s saw some of the worst mass killings and murders in recent history. Fanatical cult leader Jim Jones was responsible for the deaths of hundreds, while serial killers Ted Bundy and John Wayne Gacy each had dozens of victims. The chilling crimes of murderers including the Yorkshire Ripper - Peter Sutcliffe - and the Hillside Strangler stunned the world when the details were made public. In Murders That Shook the World - 1970s, author Stuart Qualtrough investigates the decade's worst murders and murderers."--

There are many ways in which opposition to, or distaste for, the production of armaments and other equipment used for military purposes can be expressed. The purpose of this paper is to introduce to the peace studies literature the possibility that such views can find expression in the construction of equity investment portfolios. In particular, the paper examines the relative importance of military contracting as one area of possible concern to `ethical' or `socially responsible' investors in Britain. First, it is found that virtually all the managed investment funds marketed to British investors as possessing ethical characteristics make some exclusion on the basis of involvement in military contracting. The various ways in which military contracting is defined by the funds are outlined and discussed. The second substantive section of the paper then examines the attitudes of 125 users of an ethical information service and finds that military contracting is one of the highest ranked categories, but that the concern is primarily with the supply of non-civilian rather than civilian items. The discussion then briefly considers: experience in, and prospects for, other countries; further possible definitions of unacceptable military contractors; and some of the implications for the composition of equity portfolios.

PurposeThe audit committee is one of the most prominent board sub‐committees, having a potentially important role to play in ensuring sound corporate governance. This paper aims to examine and discuss the behaviour of companies following revisions to the UK's Revised Code.Design/methodology/approachA variety of annual report data from a sample of 50 UK companies, stratified according to size, is collected and analysed.FindingsGeneral compliance with many provisions of the Revised Code was found. All but one company had an audit committee comprising solely non‐executive directors. However, in about a quarter of cases the chairman was a member, and in some cases directors were not "independent" according to the Code's definition. Nevertheless, many companies exceeded the minimum stipulated requirements, for example the number of non‐executive directors on the audit committee or the number of meetings held. Some companies, though, did not follow recommended practice, particularly regarding the disclosure of information, and some explanations for non‐compliance were weak.Research limitations/implicationsCompliance with disclosure demands regarding audit committees could be improved, as could the quality of explanations when the recommendations of the Code are not followed. It would be sensible for regulators to monitor this, provide more detailed guidance and highlight examples of good practice. Given the resistance of many companies to corporate governance regulation and accusations of "box ticking", future research should probe why many companies do more than is required or recommended. The research should be repeated when further revisions to the Code are made in respect of audit committees, and practice in countries other than the UK should be researched to provide comparative insights.Originality/valueThis paper provides useful information on the behaviour of companies following revisions to the UK's Revised Code.

Dieser Beitrag baut auf den Erfahrungen der Autoren mit der Durchführung von Interviews per Email auf. Es werden die wesentlichen Merkmale von "E-Interviews" beschrieben und es wird diskutiert, wie sich diese von der bekannteren Methode der Face-to-face-Interviews unterscheiden. Im Aufsatz werden Stärken und Schwächen des E-Interviews unter besonderer Berücksichtigung der Themen Zeit, Räumlichkeit und Technologie identifiziert. Darüber hinaus werden die Möglichkeiten des E-Interviews als Forschungsinstrument und als mögliche Ergänzung schon etablierter Methoden diskutiert. Ziel dieses Beitrages ist es, Forschern, die in Zukunft E-Interviews durchführen möchten, ein praktisches Verständnis für diese Form der Datenerhebung zu vermitteln.

Introduction / Christopher Cowton, James Dempsey and Tom Sorell -- Is financialisation a vice? : perspectives from virtue ethics and Catholic social teaching / Alejo José G. Sison and Ignacio Ferrero -- On the morality of banking, the exploitation tradition and the new challenges of the global financial crisis / Adrian Walsh -- How competition harmed banking: the need for a pelican gambit / Thomas Donaldson -- Contemporary laws and regulation : an argument for less law, more justice / Ronald Duska and Tara Radin -- Freedom in finance: the importance of epistemic virtues and interlucent communication / Boudewijn de Bruin and Richard Endörfer -- Aristotelian lessons after the global financial crisis : banking, responsibility, culture and professional bodies / Christopher Megone -- Professional responsibility and the banks / Christopher Cowton -- Liability for corporate wrongdoing / James Dempsey -- The bankers and the "nameless virtue" / Tom Sorell -- Moralising economic desert / Alexander Andersson and Joakim Sandberg -- Index

Purpose
– This purpose of this paper is to add strength and depth to the few other studies that take Libya as a point of departure to understanding the dynamic between disclosure practices and the context in which they are performed. Not enough is known about social accounting disclosure practices in developing countries.


Design/methodology/approach
– A sample of 270 annual reports from 54 companies, both public and private, across a range of sectors and covering a five-year period (2001-2005) was analysed using content analysis to ascertain patterns and trends in corporate social reporting by Libyan companies.


Findings
– Libyan companies generally disclose some information related to social responsibility but at a low level compared with developed countries and only in certain areas. This situation changed little over the five-year period under scrutiny.


Research limitations/implications
– During the five-year period examined, corporate social responsibility remained largely unresponsive to significant changes in the political scene that occurred over a much longer period of time. This suggests that further research is needed to illuminate the role and influence of societal culture and to understand the impact of organisational subculture on disclosure and responsibility practices.


Originality/value
– Libya provides a point of departure for further research into other transitioning or developing economies, particularly those in the Arab world. It also offers unique insights and the possibility for comparative studies between them due to its particular character. This note augments and adds depth to other studies in the area.