Baptist Hospital and the State of North Carolina: Alleged Malfeasance and Whistleblowing Aftermath

Do you know what choices you would make if faced with an ethical dilemma? This fact-based case includes situations and issues that a real citizen considered when faced with the knowledge that his employer may have been overbilling the state of North Carolina for health care. Professionals, especially those in accounting and finance positions, are likely to face serious dilemmas in the course of their careers. These situations may require them to choose between honoring a confidentiality clause in an employment contract and acting according to ethical and professional values. This case provides facts gathered from an actual case in which an individual faced this particular challenge. By working through the case, students should develop an appreciation of the pressures and personal ethical challenges they are likely to face in the workplace. By engaging in discussion and role play, students will be more likely to recognize these issues when they occur, and will have already developed critical thinking skills to help them develop a plan of action.

Chief Audit Executives’ Evaluations of Whistle-Blowing Allegations

This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on Chief Audit Executives’ handling of whistle-blowing allegations. The participants for this study, 79 Chief Audit Executives (CAEs) and deputy CAEs, evaluated whistle-blowing reports related to financial reporting malfeasance that were received from either an anonymous or a non-anonymous source. The whistle-blowing reports alleged that the wrongdoing resulted from either the exploitation of substantial weaknesses in internal controls (suggesting higher responsibility of the CAE and internal audit) or the circumvention of internal controls (suggesting lower responsibility of the CAE or internal audit). Findings indicate that CAEs believe anonymous whistle-blowing reports to be significantly less credible than non-anonymous reports. Although CAEs assessed lower credibility ratings for the reports alleging wrongdoing by the exploitation of substantial weaknesses in internal controls, they allocated more resources to investigating these allegations.

Studying the Roles of Nonprofits, Government, and Business in Providing Activities and Services to Youth in the Phoenix Metropolitan Area

The article addresses the questions, What do children in urban areas do on Saturdays? What types of organizational resources do they have access to? Does this vary by social class? Using diary data on children's activities on Saturdays in the Phoenix-Mesa-Scottsdale metropolitan area, the authors describe the different types of venues (households, businesses, public space, associations, charities, congregations, and government/tribal agencies) that served different types of children. They find that the likelihood of using a charity or business rather than a government or tribal provider increased with family income. Also, the likelihood of using a congregation or a government facility rather than a business, charity, or household increased with being Hispanic. The authors discuss the implications for the urban division of labor on Saturdays and offer research questions that need further investigation.

Public Monuments and the Development of Siamese Nationalism, 1908-1945

A careful study of Siam's public monuments is the key to understanding the development of the Siamese nation in its formative period, from 1908 to 1945. As Siam's elites attempted to modernize the state in order to compete with the more developed powers of the West, they recognized that nationalism could potentially be used as a force to increase popular unity, consolidate modernization programs, legitimize their own authority, and protect the country from foreign conquest. The problem they faced, however, was how best to communicate nationalism to the people. Different factions throughout this era had their own idea of what it meant to be Siamese, and all of them wanted to control the national image. But literacy in Siam was extremely low, and art too expensive for most individuals to possess. Public political monuments, the focus of this thesis, therefore became the primary means of manifesting and propagating the underlying tenets of the new Siamese nation. Public monuments express the changing imaginings of the Siamese nation in this period of enormous transformations and turbulence, through the motives behind their commissioning, the political messages they convey, and popular reactions to the monuments. Three primary strains of Siamese nationalism emerged during this period: royalist nationalism, republican nationalism, and military nationalism. These three imaginings of the nation continually developed and interacted with each other, but each was particularly dominant at a given time in Siamese history. Monuments of the royalist period (1908-1925) embody the desire of Siam's kings to not only promote national pride amongst the Siamese people, but also advocate an image of nation and king as one. Monuments of the republican period (1925-1939) express the changing and sometimes contradictory events of their times, as they demonstrate new national values based on the sovereignty of the people, the value of the constitution, and the growing power of the military. And monuments of the military period (1939-1945) espouse an assertive and militaristic national image of warfare, patriotism, authority, and vigor. This thesis explores the nationalistic themes expressed in these monuments, and how these themes played out in the course of Siam's wider history.