35 resultados para National Conference on State and Local Taxation


Relevância:

100.00% 100.00%

Publicador:

Resumo:

While the accounting academy has contributed in important ways to furthering our understanding of the relative absence of women in top positions in Professional Service Firms, in-depth empirical research that focuses specifically on sexism is rare, especially so from a cross-national perspective. Drawing on sixty interviews with women partners in public accountancy firms in Germany and the United Kingdom, this article examines how women partners talk about sexism and equal opportunities in the accountancy profession and considers how these narratives are patterned cross-nationally. Employing cultural theory, this study explores how elite women discursively relate to sexism and equal opportunities through their career histories and demonstrates the complex interrelation between the context in which these narratives are produced and the past and present positions of the respondents. Interestingly, it was the German respondents who drew on problematic notions of ‘choice’ and responsibility, where it was upon women to make a choice between their careers and home lives, while this decision-making process was not expected from men. This was in contrast to the accounts of the UK participants who, although also unveiling tensions in their talk, were more inclined to acknowledge continuing structural constraints.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Observational evidence is scarce concerning the distribution of plant pathogen population sizes or densities as a function of time-scale or spatial scale. For wild pathosystems we can only get indirect evidence from evolutionary patterns and the consequences of biological invasions.We have little or no evidence bearing on extermination of hosts by pathogens, or successful escape of a host from a pathogen. Evidence over the last couple of centuries from crops suggest that the abundance of particular pathogens in the spectrum affecting a given host can vary hugely on decadal timescales. However, this may be an artefact of domestication and intensive cultivation. Host-pathogen dynamics can be formulated mathematically fairly easily–for example as SIR-type differential equation or difference equation models, and this has been the (successful) focus of recent work in crops. “Long-term” is then discussed in terms of the time taken to relax from a perturbation to the asymptotic state. However, both host and pathogen dynamics are driven by environmental factors as well as their mutual interactions, and both host and pathogen co-evolve, and evolve in response to external factors. We have virtually no information about the importance and natural role of higher trophic levels (hyperpathogens) and competitors, but they could also induce long-scale fluctuations in the abundance of pathogens on particular hosts. In wild pathosystems the host distribution cannot be modelled as either a uniform density or even a uniform distribution of fields (which could then be treated as individuals). Patterns of short term density-dependence and the detail of host distribution are therefore critical to long-term dynamics. Host density distributions are not usually scale-free, but are rarely uniform or clearly structured on a single scale. In a (multiply structured) metapopulation with coevolution and external disturbances it could well be the case that the time required to attain equilibrium (if it exists) based on conditions stable over a specified time-scale is longer than that time-scale. Alternatively, local equilibria may be reached fairly rapidly following perturbations but the meta-population equilibrium be attained very slowly. In either case, meta-stability on various time-scales is a more relevant than equilibrium concepts in explaining observed patterns.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Purpose – The purpose of this paper is to explore and understand the process of successful introduction of total quality management (TQM) in Poland and the way in which it impacted on identity of Polish managers. Design/methodology/approach – The study is based on a combination of ethnographic research and repertory grid interviews. Findings – The process of TQM introduction and implementation is examined through the application of translation as a model incorporating cultural and socio-economical dimensions in addition to individual and organizational levels that shaped the development of TQM in Poland. It then draws on the idea of fantasy as theorized in Lacanian psychoanalysis in order to incorporate the unconscious element of translation process which is missing from Latour’s theorization and which forms an important aspect of adoption of new technology and the emergence of a new post-transition generation of managers in Poland. The paper argues that a complex combination of contextual factors, amongst them the notion of fantasy shaped the process of translation of TQM to Poland, the identity formation of Polish managers and to the emergence of a new post-transition generation of managers in Poland. Originality/value – This paper contributes to the literature on the post-command transition by illustrating this process through the fantasy of total quality management explored in a specific socio-cultural and geographical context and by combining the idea of Latour’s translation with Lacanian fantasy.