99 resultados para Butte Business School


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This paper considers how far Anglo-Saxon conceptions of have influenced European Union vocational education and training policy, especially given the disparate approaches to VET across Europe. Two dominant approaches can be identified: the dual system (exemplified by Germany); and output based models (exemplified by the NVQ ‘English style’). Within the EU itself, the design philosophy of the English output-based model proved in the first instance influential in attempts to develop tools to establish equivalence between vocational qualifications across Europe, resulting in the learning outcomes approach of the European Qualifications Framework, the credit-based model of European VET Credit System and the task-based construction of occupation profiles exemplified by European Skills, Competences and Occupations. The governance model for the English system is, however, predicated on employer demand for ‘skills’ and this does not fit well with the social partnership model encompassing knowledge, skills and competences that is dominant in northern Europe. These contrasting approaches have led to continual modifications to the tools, as these sought to harmonise and reconcile national VET requirements with the original design. A tension is evident in particular between national and regional approaches to vocational education and training, on the one hand, and the policy tools adopted to align European vocational education and training better with the demands of the labour market, including at sectoral level, on the other. This paper explores these tensions and considers the prospects for the successful operation of these tools, paying particular attention to the European Qualifications Framework, European VET Credit System and European Skills, Competences and Occupations tool and the relationships between them and drawing on studies of the construction and furniture industries.

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This study reports the results of a content analysis of the comment letters sent to the UK Financial Reporting Council (FRC), in response to its consultation document on the 2012 revisions of the UK Corporate Governance Code, concerning the proposal for mandatory audit tendering. The results indicate a general support for the FRC’s proposals with a number of key concerns related to audit quality, auditor independence and audit cost. There is also clear conflict of interests among some stakeholder groups such as audit firms and companies on one side and institutional investors on the other side. There is evidence of conflict of interest between Big 4 and non-Big 4 audit firms. Implications for future consultations and legislations are also discussed.

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This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

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International tourism is considered an effective means of economic development. However, the effects of tourism are not evenly distributed between rural and urban households in China. In the wake of significant socioeconomic events, the uneven distribution of the economic effects has huge welfare implications for Chinese households. This study is the first attempt to evaluate the distributional effect of two large, recent, sequential events on China's rural and urban households. It adopts an innovative approach that combines an econometric model and a two-household computable general equilibrium model. The results show that in terms of welfare, urban households were more adversely affected by the events than rural households. To mitigate the loss of welfare, measures should be taken to continually promote China as a destination and attract tourists after such events occur. Meanwhile, training and education should be made more accessible to rural households to increase their job opportunities.

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In the crisis-prone and complex contemporary business environment, modern organisations and their supply chains, large and small, are challenged by crises more than ever. Knowledge management has been acknowledged as an important discipline able to support the management of complexity in times of crisis. However, the role of effective knowledge retrieval and sharing in the process of crisis prevention, management and survival has been relatively underexplored. In this paper, it is argued that organisational crises create additional challenges for knowledge management, mainly because complex, polymorphic and both structured and unstructured knowledge must be efficiently harnessed, processed and disseminated to the appropriate internal and external supply chain actors, under specific time constraints. In this perspective, a process-based approach is proposed to address the knowledge management needs of organisations during a crisis and to help management in establishing the necessary risk avoidance and recovery mechanisms. Finally, the proposed methodological approach is applied in a knowledge- intensive Greek small and medium enterprise from the pharmaceutical industry, producing empirical results, insights on knowledge pathologies during crises and relevant evaluations.

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The objective of this paper is to conceptualize Supply Chain Resilience (SCRes) and identify which supply chain capabilities can support the containment of disruptions and how these capabilities affect SCRes. Through a systematic and structured review of literature, this paper provides insights into the conceptualization and research methodological background of the SCM field. A total of one hundred and thirty four carefully selected refereed journal articles were systematically analyzed leading to the introduction of a novel definition for SCRes, which the authors view as the as “the ability to proactively plan and design the Supply Chain network for anticipating unexpected disruptive (negative) events, respond adaptively to disruptions while maintaining control over structure and function and transcending to a post-event robust state of operations, if possible, more favorable than the one prior to the event, thus gaining competitive advantage”. Finally, a critical examination of existing conceptual frameworks for understanding the relationships between the SCRes concept and its identified formative elements, is taking place.

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Critical perspectives on theory play an important and valued role in disciplines across the academy. Feminist perspectives might be expected to be at or near the forefront of critical engagement with consumer behaviour theory, especially given the importance of gender in consumer research. Following a brief upsurge during the 1990s, critical feminist voices have been muted of late. This paper explores some reasons for this. It begins with a brief overview of research on gender and consumer behaviour and how insights from feminist theories and feminist activism began to alter our understanding of gendered consumption. It then discusses how postmodern and postfeminist perspectives have diluted feminism as a critique of gendered consumption. Finally, it argues that a return to materialist feminism would open up possibilities for new and more critical analyses of gendered consumption.

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This paper focuses on the consumer imagination and, more specifically, on the imaginary shopping spaces which women's magazines create. It addresses the anticipatory, imaginary and experiential consumption which this medium invites. The paper explores how women's magazines function as ‘dreamworlds’ of shopping; and how contemporary readers consume these imaginary shopping spaces. In order to illustrate what the authors term the ‘shopping imaginary’, they draw on findings from a study of women's experiential consumption of magazines, which show the multifaceted ways around which imaginary consumption is explored and enjoyed by women. The study suggests that women's magazines, like department stores, are spaces that facilitate and celebrate just looking and browsing, and, above all, they are shopping spaces that address the power of the imagination within them. Copyright © 2005 John Wiley & Sons, Ltd.

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This study explores the concept of self for women in consumer culture, as it is played out in an experiential advertising campaign for a U.K. women's magazine called Red. The study qualitatively explores the tensions and ambivalences experienced by female participants in response to a campaign using the notion of self-indulgence and "me time" as they experience it in the context of their everyday lives. It shows how women attempt to reconcile the mixed emotions that the Red campaign evokes in them.

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This article examines how we can encourage students to engage critically with marketing ideas and activities. Critical marketing studies are currently on the margins of the discipline, and the ideas and challenges to conventional marketing studies posed by critical scholars are rarely tested or implemented in the marketing classroom. Often these are perceived as too academic and elitist to be relevant to the modern business environment. Drawing largely from debates in the management education literature, this article discusses the problems and possibilities of introducing critical reflection into the marketing curriculum and describes some strategies for encouraging critique in the marketing classroom.

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Ireland has struggled with its ‘feminine’ identity throughout its history. The so-called ‘chasmic dichotomy of male and female' is embedded in colonial and postcolonial constructions of Irishness and it continues to manifest itself in contemporary cultural representations of Ireland and Irishness. This study explores issues of gender and nationality via a reading of a 70-second television advertisement for Caffrey's Irish Ale, titled ‘New York’. The article suggests that, although colonial and postcolonial discourse on Ireland continues to perceive the ‘feminine’ in problematic terms, this is gradually changing as Irish women increasingly, in poet Eavan Boland's words, ‘open a window on those silences, those false pastorals, those ornamental reductions’ that have confined us.

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Critical marketing studies are currently on the margins of the discipline, and the ideas and challenges to conventional marketing thought posed by these critiques are rarely examined in the marketing classroom. Drawing largely from debates in the management literature, discusses the problems and considers the possibilities of integrating critical reflection into the marketing curriculum.