scholarly journals A Review of the Theoretical Basis, Effects, and Cost Effectiveness of Online Smoking Cessation Interventions in the Netherlands: A Mixed-Methods Approach

2017 ◽  
Vol 19 (6) ◽  
pp. e230 ◽  
Author(s):  
Kei Long Cheung ◽  
Ben Wijnen ◽  
Hein de Vries
2012 ◽  
Vol 27 (3) ◽  
pp. 273-280 ◽  
Author(s):  
Pauline SC Kouwenhoven ◽  
Natasja JH Raijmakers ◽  
Johannes JM van Delden ◽  
Judith AC Rietjens ◽  
Maartje HN Schermer ◽  
...  

2021 ◽  
Vol 95 (9/10) ◽  
pp. 303-319
Author(s):  
Gjalt de Graaf ◽  
Antoinette Rijsenbilt ◽  
Job van Exel

Auditors serve several masters. They have a clear obligation towards society, which expects them to be honest in checking the books of what are sometimes influential and wealthy institutions. At the same time, auditors are hired and paid by their clients, the companies they audit, who may have clear expectations in return. Sometimes the different obligations auditors have, or perceive to have, can conflict. We focus here on accountancy students who already work part-time at accountancy firms and who will shape the future of accounting. Our main research question is: What different conceptions of auditor responsibilities exist among accountancy students? We used Q-methodology, a mixed-methods approach, to identify and describe the views accountancy students have on what are the responsibilities of an auditor. We found four conceptions of auditor responsibilities among accountancy students in the Netherlands that are distinct in how they deal with conflicts between professional behaviour, integrity, objectivity, and professional competence.


2020 ◽  
Vol 61 (1) ◽  
pp. 167-186
Author(s):  
Martin Bouchard ◽  
Melvin Soudijn ◽  
Peter Reuter

Abstract We draw from aspects of Black’s theory of conflict management to (1) provide a description of the types of disputes occurring at the highest levels of the drug trade and (2) examine whether conflicts that end in violence differed from those that found a peaceful resolution. A mixed-methods approach was used to analyse 33 incidents of smuggling transaction failures at the highest levels of the cocaine trade in the Netherlands. The results show that outcomes were determined by the way in which conflicts arose; lost product due to negligence and fraud increased the likelihood of violence. The fragile equilibrium between peaceful or violent resolution depended on whether the guilty party accepted blame or provided evidence that could account for losses.


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