Institutional multilingualism in NGOs: Amnesty International’s strategic understanding of multilingualism

Institutional multilingualism is most often associated with large intergovernmental institutions such as the European Union and the United Nations. Multilingualism in non-governmental organisations (NGOs), however, has remained invisible to a large extent. Yet these organisations have been identified as very powerful in world politics in the globalised 21st century. Like international governmental organisations (IGOs), they operate across linguistic and language borders. This raises the questions if NGOs actually use language and translation in the same way as IGOs. This article examines Amnesty International as a case study and explores what official multilingualism means for this organisation, how it is reflected in its language policy, and how it is put into practice. By gaining insight into the particular case of Amnesty International, this article aims to make a contribution to institutional translation studies.

Investigation of institutional investors’ responsible investment practices in UK

The focus of Corporate Governance is shifting from the role of directors to active ownership. Based on their fiduciary duty to other shareholders, it is believed that institutional investors have an important role to play in this regard. However, the Pension Funds and the Sovereign Wealth Organisations are not driven by the same set of objectives. In addition, Environmental Social and Governance (ESG) issues in investment decision-making are now becoming more important and they are capable of becoming the mainstream in the future. However, there are widespread variations in perception of fiduciary responsibilities, ESG issues appraisal, as well as the strategies adopted by institutional investors on shareholder engagement as responsible investors. Responsible Investment market is largely driven by institutional investors and they are expected to continue to lead the way. This research work investigates the role of the main asset owners and their advisors in responsible investment practices in the UK. It adopts a qualitative approach using semi-structured interviews, questionnaire and meetings observations. Gathered data is analysed using grounded theory and the findings highlight the perception of the various investor groups to corporate governance. The research work contributes to the body of knowledge by assessing the corporate governance perspectives of the various classes of institutional investors which may have practical implications for other countries.

Accounting as interpretive framing

The study furthers our understanding of the persuasive and constructive aspects of accounting information. We consider it as a process of ‘interpretive framing’ in the quest for legitimacy - an attempt to justify decisions and excuse mistakes. We base our theoretical discussion on the premise that the picture reported by accounting information is an example of institutional reality and thus mediated by the social contexts in which it is constructed and interpreted. Accounting information is a matter of ‘the interpretation of interpretations’ - the provision of accounting information, which is already a result of a competitive interplay among prior interpretations of certain aspects of our economic phenomena, undergoes further interpretation by the recipients of that information. This notion applies equally to narratives and numbers. We challenge notions of rigor, accuracy and objectivity assigned to quantification in accounting and posit that numbers can be an even more powerful rhetorical device due to their image of being rational and ‘rhetoric free’. We illustrate our theoretical propositions presenting explicit references to the constructive and rhetorical aspects of financial reporting from Pacioli and his times (late 15th century) to the recent regulatory developments of FASB/IASB in 2013, i.e. from the rhetoric of double entry book-keeping to the rhetoric of 'fair value’. We acknowledge, building on these theoretical foundations, the inherent subjectivity of accounting information (influenced by perceptions and interests) without entirely denying however its informative functions. We illustrate the practical implications of this, in a situation where “shared and socially accepted” perceptions may be the nearest we can get to anything resembling a faithful representation of economic reality. The paper contributes to a broader understanding of how accounting information can be viewed as a social and humanistic construction, and challenges taken-for-granted assumptions about impartiality, neutrality and rationality in regard to the process.

A structuration theory perspective on the institutional change in Higher Education sector

Budgeting system has been traditionally viewed as a control mechanism rather than a communication tool to facilitate the institutionalisation of organisational change. A good budgeting system not only reflects the organisational reality but also socially constructs the reality. This paper uses the structuration perspective to understand budget-related behaviour in a UK research-intensive university and especially, study the role of budgeting system in achieving organisational sustainability. Giddens’ structuration theory offers a valuable framework for the study of the duality of structure and emphasises on the structural properties of social systems. Based on the semi-structured interviews with top management and budget holders, it is concluded that in this specific context, budgeting system may place a significant role in establishing and legitimising institutional change.

Low rank representation on Riemannian manifold of symmetric positive definite matrices

Sparse coding aims to find a more compact representation based on a set of dictionary atoms. A well-known technique looking at 2D sparsity is the low rank representation (LRR). However, in many computer vision applications, data often originate from a manifold, which is equipped with some Riemannian geometry. In this case, the existing LRR becomes inappropriate for modeling and incorporating the intrinsic geometry of the manifold that is potentially important and critical to applications. In this paper, we generalize the LRR over the Euclidean space to the LRR model over a specific Rimannian manifold—the manifold of symmetric positive matrices (SPD). Experiments on several computer vision datasets showcase its noise robustness and superior performance on classification and segmentation compared with state-of-the-art approaches.

Reply to: punishing food: what brain activity can tell us about the representation of food in recovered anorexia nervosa

Eating disorders are characterized by aberrant cognitions and behaviors around food. We used a novel functional magnetic resonance imaging task in a sample of recovered anorexia nervosa subjects to study the neural response to both pleasant and aversive food tastes and pictures compared with a group of matched female subjects who had never had the disorder. We report that individuals recovered from anorexia nervosa have an increased neural response to rewarding and aversive food stimuli, in the form of chocolate (e.g., in the ventral striatum) and moldy strawberries (e.g., in the caudate).

Procedural justice in procurement management and inclusive interorganizational relations: an institutional perspective

This paper applies the concept of procedural justice to one of the most important focal points of interorganizational relations: the purchaser–supplier relationship. The few extant studies of the concept in the purchaser–supplier domain have overlooked an important aspect of this key relationship: that is, inclusiveness in procurement. This is despite the fact that interest in the specific empirical context of supply chain links between large purchasing organizations (LPOs) and ethnic minority suppliers (EMSs) from disadvantaged communities proceeds apace on both sides of the Atlantic. Institutional theory is used to examine the form that procedural justice takes in eight case studies of LPOs from the private and public sectors, which actively engage with inclusive procurement management initiatives in England. The guiding question is twofold: ‘What may LPO approaches to installing procedural justice in procurement management entail?’ and ‘How are these approaches shaped?’ This paper identifies specific approaches to installing procedural justice for inclusive procurement and submits theoretical propositions about how these are shaped. The study contributes to a macro-level assessment of procedural justice, i.e. interorganizational procedural justice, as a significant aspect of inclusive interorganizational relationships, which is a domain in need of theoretical development.

Can institutional investors bias real estate portfolio appraisals? Evidence from the market downturn

This paper investigates the extent to which institutional investors may have influenced independent real estate appraisals during the financial crisis. A conceptual model of the determinants of client influence on real estate appraisals is proposed. It is suggested that the extent of clients’ ability and willingness to bias appraisal outputs is contingent upon market and regulatory environments (ethical norms and legal and institutional frameworks), the salience of the appraisal(s) to the client, financial incentives for the appraiser to respond to client pressure, organisational culture, the level of moral reasoning of both individual clients and appraisers, client knowledge and the degree of appraisal uncertainty. The potential of client influence to bias ostensibly independent real estate appraisals is examined using the opportunity afforded by the market downturn commencing in 2007 in the UK. During the market turbulence at the end of 2007, the motivations of different types of owners to bias appraisals diverged clearly and temporarily provided a unique opportunity to assess potential appraisal bias. We use appraisal-based performance data for individual real estate assets to test whether there were significant ownership effects on performance during this period. The results support the hypothesis that real estate appraisals in this period reflected the differing needs of clients.

ENSO representation in climate models: from CMIP3 to CMIP5

We analyse the ability of CMIP3 and CMIP5 coupled ocean–atmosphere general circulation models (CGCMs) to simulate the tropical Pacific mean state and El Niño-Southern Oscillation (ENSO). The CMIP5 multi-model ensemble displays an encouraging 30 % reduction of the pervasive cold bias in the western Pacific, but no quantum leap in ENSO performance compared to CMIP3. CMIP3 and CMIP5 can thus be considered as one large ensemble (CMIP3 + CMIP5) for multi-model ENSO analysis. The too large diversity in CMIP3 ENSO amplitude is however reduced by a factor of two in CMIP5 and the ENSO life cycle (location of surface temperature anomalies, seasonal phase locking) is modestly improved. Other fundamental ENSO characteristics such as central Pacific precipitation anomalies however remain poorly represented. The sea surface temperature (SST)-latent heat flux feedback is slightly improved in the CMIP5 ensemble but the wind-SST feedback is still underestimated by 20–50 % and the shortwave-SST feedbacks remain underestimated by a factor of two. The improvement in ENSO amplitudes might therefore result from error compensations. The ability of CMIP models to simulate the SST-shortwave feedback, a major source of erroneous ENSO in CGCMs, is further detailed. In observations, this feedback is strongly nonlinear because the real atmosphere switches from subsident (positive feedback) to convective (negative feedback) regimes under the effect of seasonal and interannual variations. Only one-third of CMIP3 + CMIP5 models reproduce this regime shift, with the other models remaining locked in one of the two regimes. The modelled shortwave feedback nonlinearity increases with ENSO amplitude and the amplitude of this feedback in the spring strongly relates with the models ability to simulate ENSO phase locking. In a final stage, a subset of metrics is proposed in order to synthesize the ability of each CMIP3 and CMIP5 models to simulate ENSO main characteristics and key atmospheric feedbacks.

Toward a theory of semantic representation

We present an account of semantic representation that focuses on distinct types of information from which word meanings can be learned. In particular, we argue that there are at least two major types of information from which we learn word meanings. The first is what we call experiential information. This is data derived both from our sensory-motor interactions with the outside world, as well as from our experience of own inner states, particularly our emotions. The second type of information is language-based. In particular, it is derived from the general linguistic context in which words appear. The paper spells out this proposal, summarizes research supporting this view and presents new predictions emerging from this framework.

Institutional legacies and capabilities: work practices and employment relations in Portugal and Mozambique

This is a study of institutional change and continuity, comparing the trajectories followed by Mozambique and its formal colonial power Portugal in HRM, based on two surveys of firm level practices. The colonial power sought to extend the institutions of the metropole in the closing years of its rule, and despite all the adjustments and shocks that have accompanied Mozambique’s post-independence years, the country continues to retain institutional features and associated practices from the past. This suggests that there is a post-colonial impact on human resource management. The implications for HRM theory are that ambitious attempts at institutional substitution may have less dramatic effects than is commonly assumed. Indeed, we encountered remarkable similarities between the two countries in HRM practices, implying that features of supposedly fluid or less mature institutional frameworks (whether in Africa or the Mediterranean world) may be sustained for protracted periods of time, pressures to reform notwithstanding. This highlights the complexities of continuities which transcend formal rules; as post-colonial theories alert us, informal conventions and embedded discourse may result in the persistence of informal power and subordination, despite political and legal changes.

Voice, appropriation and discourse representation in a student writing task

We investigate the practices by which bilingual university students in Hong Kong appropriate texts in producing utterances, particularly written texts. Following Wertsch and his colleagues we ask: • To what extent do our students appropriate texts in constructing their own discourses? • What linguistic means do they use to do this? • What can these processes tell us about what they now can do with discourse representation; and • What do we need to teach them? This research shows that our students' writing displays considerable intertextuality and interdiscursivity. Responses to this writing in tutorial sessions indicate that they are skilled at orchestrating the multiple voices within their own discourses. The commonly stated concern that our students do not know how to do quotation and citation correctly is somewhat misplaced and researchers need to move the focus away from the mechanisms of citation and attribution to the social practices of textual appropriation.

Institutional investors: arbitrageurs or rational trend chasers?

This paper studies the relationship between institutional investor holdings and stock misvaluation in the U.S. between 1980 and 2010. I find that institutional investors overweigh overvalued and underweigh undervalued stocks in their portfolio, taking the market portfolio as a benchmark. Cross-sectionally, institutional investors hold more overvalued stocks than undervalued stocks. The time-series studies also show that institutional ownership of overvalued portfolios increases as the portfolios' degree of overvaluation. As an investment strategy, institutional investors' ride of stock misvaluation is neither driven by the fund flows from individual investors into institutions, nor industry-specific. Consistent with the agency problem explanation, investment companies and independent investment advisors have a higher tendency to ride stock misvaluation than other institutions. There is weak evidence that institutional investors make positive profit by riding stock misvaluation. My findings challenge the models that view individual investors as noise traders and disregard the role of institutional investors in stock market misvaluation.