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International Accounting Standards Rule 37 (IAS 37) for Contingent Liabilities and Assets were designed to make analysis of exposures facing a corporate entity easier to understand, but the rules may be insufficiently prescriptive making provisions inadequate predictors of potential outlays. The purpose of this research is to redress this problem. We apply financial option theory to objectively mark-to-market the appropriateness of provisions replacing subjective inputs with market derived calculations.

This study applies financial option theory to determine whether provisions are appropriate according to market data. This research supports inferences regarding the probability of a provision being used while evidencing scope for earnings management.

In addition to showing how IAS 37 provisions may be calibrated against market data, from the large sample of UK-listed companies, the proposition that over-provisioning is common and related to share price volatility, is supported, supporting the view that IAS 37 rules may facilitate earnings management.

The financial and reporting community have struggled in interpreting the appropriateness of IAS 37 provisions. Are they too large or too small? What is the probability they will be used? Using option theory and market data, various subjective judgements may now be validated. This research should have tangible value to analysts, auditors, investors and other stakeholders concerned in the accurate valuation of potential liabilities.

Replacing subjective judgement and insufficiently prescriptive guidance, this study shows that financial option theory and share price data may be used to objectively calibrate the size of IAS 37 provisions.

Whether or not women have children has profound consequences for their employment experiences. Employers may see women with no children as conforming more closely than women with children (and yet not as closely as male employees) to the pervasive ‘ideal worker’ stereotype of a full-time, committed worker with no external responsibilities. However, managers and co-workers may also perceive women with no children as deviating from prevailing pronatalist norms in Australian and other comparable societies, which construct and value women as mothers and stigmatise and devalue women with no children. Accordingly, women with no children may be rewarded or penalised in different employment contexts at different times according to the degree to which they conform to or deviate from the most salient characteristics associated with the ideal worker and mothering femininity. This chapter explores patriarchal and capitalist configurations of femininities, masculinities and workers as drivers of employment experiences among women with no children. It then discusses empirical research from Australia and comparable countries, in order to elucidate the diversity of employment experiences among women with no children.

This chapter examines tourism policy processes in Chile in reference to sustainability, and the role of the government and governance in the delivery of sustainable practices in this country. There is a gap in the research examining national governance structures in the development and implementation of sustainable tourism policies, despite the importance and the high policy priority given to this task by the United Nations Environment Program and United Nations World Tourism Organization. Study data was collected in three stages: document and website analysis, interviews, and a semi-structured online questionnaire with key industry stakeholders. The findings indicate that the concept of sustainability appears to be at an embryonic stage in Chile, and that emerging policies seem to be leading the way in terms of sustainable development. Government policy and governance structures are still at the formulation stage and threats to this process are also highlighted.

While companies in developed countries are increasingly turning to indigenous employees, integration measures have met with mixed results. Low integration can lead to breach of the psychological contract, i.e. perceived mutual obligations between employee and employer. The purpose of this paper is to identify how leadership and organizational integration measures can be implemented to promote the perceived insider status (PIS) of indigenous employees, thereby fostering fulfillment of the psychological contract.

A search for relevant literature yielded 128 texts used to identify integration measures at the level of employee–supervisor relationships (leader-member exchanges, inclusive leadership) and at the level of employee–organization relationships (perceived organizational support, pro-diversity practices).

Measures related to leadership included recruiting qualified leaders, understanding cultural particularities, integrating diverse contributions and welcoming questions and challenges. Organizational measures included reaching a critical mass of indigenous employees, promoting equity and participation, developing skills, assigning meaningful tasks, maintaining good work relationships, facilitating work-life balance, providing employment security, fostering support from communities and monitoring practices.

While PIS has been studied in western and culturally diverse contexts, it has received less attention in indigenous contexts. Yet, some indigenous cultural values are incompatible with the basic assumptions of mainstream theories. Furthermore, colonial policies and capitalist development have severely impacted traditional indigenous economic systems. Consequently, indigenous people are facing many barriers to employment in ways that often differ from the experiences of other minority groups.

Using conservation of resources as a theoretical lens, the paper aims to investigate distinct objective meaningful work (OMW) and subjective meaningful work (SMW) domains as resources that contribute to wellbeing.

A cross-sectional questionnaire was conducted with 879 employees, measuring OMW resources (job security and autonomy), SMW using the well-validated multidimensional Comprehensive Meaningful Work Scale (CMWS) focusing on five dimensions (integrity with self, expressing full potential, unity with others, service to others and balancing tensions), and three wellbeing outcomes (positive affect, negative affect and job stress). The authors conducted structural equation modeling, mediation analysis with PROCESS macro including bootstrapping, and dominance analysis, to identify the core relationships between OMW and SMW dimensions and three wellbeing constructs.

OMW resources are largely beneficially related to SMW dimensions; both OMW and SMW resources are mostly beneficially related to wellbeing outcomes; and the overall associations of OMW with the three wellbeing constructs are partially mediated by SMW. The dominance analyses of SMW with wellbeing shows expressing full potential is the most important predictor of positive affect, and integrity with self is the most important (negatively related) predictor of negative affect and job stress.

Our research, in pulling apart the different dimensions of MW, shows that to enhance wellbeing, HR professionals should not just pay attention to practices that support self-transcendent MW but also those that support the self. When not balanced, MW can lead to a loss of wellbeing.

The findings highlight that (1) while the current MW literature places a lot of emphasis on SMW, OMW remains an important consideration, and (2) while the MW literature often focuses on self-transcendent meanings, such as making a difference, the self-oriented dimensions of SMW are more dominant toward wellbeing. This is valuable to employees, managers, and HR professionals considering how to improve MW and wellbeing.

This study investigates work and non-work antecedents for the work–life balance (WLB) development of remote employees during the COVID-19 pandemic. Longitudinal data (N = 1,146, T1; N = 737, T2) was collected in May–June 2020 and December 2020 in one multinational company (MNC) in Finland. In data analysis, structural equation modeling (SEM) with a cross-lagged panel model was utilized. The results revealed that during the pandemic, WLB slightly decreased. The quantitative job demands increased and predicted a decreased WLB at T2. Job autonomy decreased but did not have an effect on WLB development or buffer the negative effect of quantitative job demands on WLB. Time saved from commuting was positively related to WLB development, but the number of children living at home and the age of the youngest child had no statistically significant link to WLB development over time (similar finding for men and women). Although care responsibilities from the gender perspective is not the focus of our study, the additional analysis show that WLB at T1 was more challenging for women the more children they had, or the younger the youngest child was. For men, children did not make a difference for their WLB at T1. This finding indicates that WLB has been more challenging for mothers compared to fathers already when our first data had been collected, and the continuance of the pandemic did not change the situation in any direction. This research contributes to the knowledge about work and non-work related demands and resources as antecedents for WLB development during the pandemic. As a practical implication during the pandemic, the authors suggest that employers should follow development for employees’ WLB as a measure of well-being in remote work. In addition, the workload of remote employees should be followed, and time saved from commuting should be preserved as employees’ non-work time and protected from work-related tasks.

Introduction: Artificial intelligence (AI) is being extensively used to solve complex problems in the industry. AI provides several benefits such as providing visibility in the processes, reducing time, improving accuracy, saving time, helping in the decision-making process, etc. Due to the range of benefits of AI technologies, organisations readily adopt this technology. However, there are several challenges that the organisation faces during the implementation of AI. These challenges are in context to human resource (HR) development for successful implementation of AI across different functions and are discussed in this chapter.

Purpose: Although we know that AI technology is widely accepted in human resource management (HRM) due to its various benefits. But the organisations face many challenges during the implementation of AI. The focus of the study is to explore the literature on AI in HRM, identify the challenges of implementing AI and provide potential future research direction based on a systematic literature review.

Methodology: To explore the literature on AI in HRM, the study undertakes a systematic literature review. The study identifies, analyse and classifies the literature to provide a holistic view of HR challenges in implementing AI. The study is built on a review of 47 documents, including the articles, book chapters and conference papers using the Scopus database for the past 10 years (2012–27 January 2022).

Findings: The study provides an overview of the documents published in Scopus in this area through a systematic literature review. The study reveals that a significant amount of growth in the publication has been shown in the past 10 years. The maximum and continuous growth is shown after 2017. The maximum number of papers are published in India, the USA and China. The study identifies major eight challenges of AI implementation in HRM. The study also provides a secondary case to deep dive in this area based on a systematic literature review.

Research Limitation/Implication: The challenges identified in the study are not empirically tested. Each of the identified challenges should be empirically examined. This study has expanded the body of knowledge of AI in HRM. This study will help the academicians and practitioners work on the identified challenges and help the organisations ease in adopting AI.

Originality/Value: This study represents the first work that integrates AI implementation challenges in HRM.

Few issues in recent times have so provoked debate and dissention within the library field as has the concept of fees for user services. The issue has aroused the passions of our profession precisely because its roots and implications extend far beyond the confines of just one service discipline. Its reflection is mirrored in national debates about the proper spheres of the public and private sectors—in matters of information generation and distribution, certainly, but in a host of other social ramifications as well, amounting virtually to a debate about the most basic values which we have long assumed to constitute the very framework of our democratic and humanistic society.