Intra-party democracy: a revisionist perspective from below

Contrary to the expectations of many people, China's recent economic growth has not led to the collapse of the Chinese Communist Party. In fact, the party has recently carried out a peaceful and orderly transition to the so-called fourth generation of leadership, has revitalised itself, and created a new, younger and better trained cadre corps. Despite this successful transformation, there continue to be many problems that the party will need to overcome if it is to remain in power, including pressures for democratisation in both urban and rural areas, widespread corruption, the emergence of new social groups, and increasing dissatisfaction among workers who seem to be losing out in the present transition processs. This book explores the current state of the Chinese Communist Party and the many challenges which it faces.

Characterising derivative-based loan arrangements

The income tax and GST laws contain an array of rules that apply to debt and gains in the nature of interest. The definitions of 'debt' or 'loan' and amounts in the nature of 'interest' vary across the provisions and tax officials, taxpayers and courts must decide whether the terms should be read as applying to debt, loans or interest in a narrow legal sense or should be read more broadly to catch multi-element arrangements that give effect to a debt or loan relationship in an economic or commercial sense but not in conventional single document form. This article reviews the UK, US and Australian approaches to interpreting multi-element transactions and considers whether four tax provisions dealing with debt should be interpreted to apply to multi-element, derivative-based loan arrangements.

Intra-organisational marketing culture and market orientation: a case study of the implementation of the marketing concept in a public library

The measurement of both marketing culture and behaviour provides the opportunity to gain more insight into the overall market focus of organisations. This article seeks to determine the market orientation and marketing culture of all staff within organisations, to ascertain to what extent other members of an organisation support or create barriers to the successful implementation of the marketing concept. This paper will provide a brief overview of the existing literature in the field of market orientation and marketing culture. After detailing the research design and methodology, a summary developed from 11 focus group sessions - consisting of all staff in one public library service in Victoria, Australia - is presented. The findings indicate that while all areas within this organisation are committed to marketing, there are various interpretations of marketing and how it should be implemented. In addition, the research finds a number of factors that could be instrumental in the successful implementation of the marketing concept in public libraries.

Intra-organisational attitudes to marketing and the Implementation of the marketing concept in nonprofit organisations

This paper explores the market orientation and marketing culture of all staff within a nonprofit organisation to ascertain the extent to which members of the organisation support or create barriers to the implementation of the marketing concept. Of particular interest in this research is the role of nonprofit organisations, which are often thought of as having a production, rather than marketing focus. Consequently, there may be cultural and behavioural conflicts between, for example, marketing personnel and production personnel. This paper provides a brief overview of the existing literature in the field of market orientation and marketing culture. After detailing the general research design, a summary of the results of 11 initial focus groups, consisting of all staff in one nonprofit organisation, is presented. The findings indicate that while all areas within this organisation are committed to marketing, there are various interpretations of marketing and how it should be implemented.

Contemporaneous intra-day volume, option, and futures volatility transmissions across parallel markets

The primary objective of this article is to investigate volatility transmission across three parallel markets operating on the Sydney Futures Exchange (SFE), both within and out of sample. Half-hourly observations are sampled from transaction data for the share price index (SPI) futures, SPI futures options, and 90-day bank accepted bill (BAB) futures markets, and the analysis is carried out using the simultaneous volatility (SVL) system of equations as well as competing volatility models. The results confirm the poor ability of GARCH models to fit intraday data. This study also applies an artificial nesting procedure to evaluate the out-of-sample volatility forecasts. Implied volatility has very limited (if any) predictive power when evaluated in isolation, whereas the SVL model with implied volatility embedded provides incremental information relative to competing model forecasts.

Corporate ethics and trust in intra-corporate relationships, an in-depth and longitudinal case description

Theoretically, a contribution of this article is the pinpointed connection between corporate ethics and trust in intra-corporate relationships. Furthermore, it contributes to a conceptual framework that distinguishes between the constructs of business ethics and corporate ethics. The authors also provide a grounded conceptual framework of corporate ethics and trust. The principal dyadic determinants of corporate ethics in intra-corporate relationships are interpreted to be management behaviour versus employee perception of that behaviour. Empirically, the contribution is an in-depth and longitudinal case description that underpins the topic and the discussion provided in the article.

The potential for improving intra-organizational communication in the process of mergers and acquisitions via accounting systems

As the number of mergers and acquisitions (M&A) continues to increase on a global basis, more managers are called upon to develop their M&A transition skills. While, undoubtedly, organizations realise the importance of good communications for successful implementation of change programs throughout the entire M&A process, they often find it hard to make this communication both constant and lucid. The article argues that accounting systems display the potential for improving intra-organizational communication by infusing managers and 'non-accountants' with a common financial vocabulary for communication and 'reading' the state of the business.

The effect of intra- versus post-interview feedback during simulated practice interviews about child abuse

Objective
This study compared the effectiveness of two types of instructor feedback (relative to no feedback) on investigative interviewers’ ability to adhere to open-ended questions in simulated practice interviews about child abuse.
Method
In one condition, feedback was provided at the end of each practice interview. In the other, the instructor stopped the interviewer at various stages during the practice interviews to provide feedback. The relative effect of these conditions was examined by measuring interviewers’ performance in a standardized mock interview paradigm immediately prior to, immediately after, and 12 weeks after the practice and feedback sessions.
Results
Prior to and 12 weeks after the practice sessions were administered, there was no significant difference in participants’ adherence to open-ended questions irrespective of the nature of the feedback, or whether feedback was received. At the immediate post-practice assessment interval, however, the participants who received feedback during the practice interviews performed better (M proportion of open-ended questions = .85, SD = .13) than the other participants (post-interview feedback M = .67, SD = .18, p < .001; no feedback M = .56, SD = .16, p < .001). This heightened use of open-ended questions was associated with a greater tendency among the interviewees to provide abuse-related details in response to open-ended questions (M = .91, SD = .11) compared to the other participants (post-interview feedback M = .77, SD = .15, p < .05; no feedback M = .69, SD = .16, p = .001).
Conclusions
Different types of feedback can be differentially effective in training child abuse investigators to adhere to open-ended questions. The benefits of any training program, however, are likely to be short-lived without ongoing practice.
Practice implications
A single study compared the relative effectiveness of two types of instructor feedback (relative to no feedback) on investigative interviewers’ ability to adhere to open-ended questions in simulated practice interviews about child abuse. This research is relevant to trainers of investigative interviewers because there is currently large variability in the type of feedback employed in training programs. This study is one of the first to empirically demonstrate that different types of feedback may be differentially effective in improving the performance of investigative interviewers.

Image retrieval based on semantics of intra-region color properties

Traditional image retrieval systems are content based image retrieval systems which rely on low-level features for indexing and retrieval of images. CBIR systems fail to meet user expectations because of the gap between the low level features used by such systems and the high level perception of images by humans. Semantics based methods have been used to describe images according to their high level features. In this paper, we performed experiments to identify the failure of existing semantics-based methods to retrieve images in a particular semantic category. We have proposed a new semantic category to describe the intra-region color feature. The proposed semantic category complements the existing high level descriptions. Experimental results confirm the effectiveness of the proposed method.

Diversities in the professional organization of accountants : a comparability study with insights from the Chinese experience

While spatial, historical and cultural variations across different countries have prevented any generalisation to be made of the professionalization process, various analytical themes can be said to have emerged in scholarly inquires relating to the professional organization of accountants. In highlighting these broad themes, this study argues that they have all revolved around one important relationship-that of the state and the accounting profession. The dynamics and the fluid nature of this intriguing relationship is further captured and contrasted in this study through an investigation of an episode of intra-professional conflict during the professionalization experience of the Chinese accountants.