45 resultados para Soziales Engagement
Resumo:
This paper focusses on attracting and retaining young people into technical disciplines. It introduces a new model of technical education from age 14 that the UK Government initiated in 2008. A concept of University led Technical Colleges (UTCs) for 14-19 year olds. These state supported schools, sponsored by a University, have technical curricula, technologically enabled learning environments and strong engagement with employers. As new schools they have been able to recruit outstanding staff that are conversant with the use of technology to enhance learning and all students have their own iPads. The Aston University Engineering Academy opened in September 2012 and a recent survey of staff, students and parents has provided both qualitative and quantitative data on the benefits to motivation and learning of these embedded iPads. The devices have also had advantages for the management of data on student achievement from a leadership, teaching staff and parental view point.
Resumo:
This study explores the effect of the association of audit firm alumni with their alma mater on audit prices. The tests indicate that there is a moderate reduction of up to 21% in the level of audit fee when alumni (i.e., former employees) of the incumbent audit firm sit on the client board of directors which is consistent with the engagement risk theory. This suggests that there is an 'alumni effect' in the market for audit services. The findings hold only in the large company segment of the market. The results are robust to different model specifications and alternative samples. The sample comprises all executive and non-executive directors who run the UK quoted companies and are simultaneously ICAEW qualified chartered accountants. The study's implications for the accounting profession and the regulators are also discussed. © 2007 The Author Journal compilation © 2007 Blackwell Publishing Ltd.
Resumo:
Purpose – This paper seeks to respond to recent calls for more engagement-based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach – The paper uses a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors. Findings – Key findings are that the main motivation behind current reporting practice lies in a desire on the part of corporate management to manage powerful stakeholder groups, whilst perceived pressure from external forces, notably parent companies' instructions and demands from international buyers, is driving the process forward. In the latter context it appears that adoption of international social accounting standards and codes is likely to become more prevalent in the future. Reservations are expressed as to whether such a passive compliance strategy is likely to achieve much in the way of real changes in corporate behaviour, particularly when Western developed standards and codes are imposed without consideration of local cultural, economic and social factors. Indeed, such imposition could be regarded as little more than an example of the erection of non-tariff trade barriers rather than representing any meaningful move towards empowering indigenous stakeholder groups. Originality/value – The paper contributes to the literature on CSR in developing countries where there is a distinct lack of engagement-based published studies.
Resumo:
Discusses the necessity for the conscious recognition of the phenomenon known as the extended enterprise; this demands that product, process and supply chain design are all considered simultaneously. Structure must be given to the extended enterprise in order to understand and manage it efficaciously. The authors discuss multiple perspectives for doing this, and employ the notions of “3-dimensional concurrent engineering” and “holonic thinking” for conceiving what the structure may look like. Describes a current “action research” project that is investigating potential lead-time reductions within an extended enterprise’s product introduction process. This aims to produce process visualisations, a framework for structuring and sychronising phases and stage-gates within the extended enterprise, and a new simulation tool which will provide a synthetic distributed hypermedia network. These deliverables will be used to play strategic “games” to explore problem issues within the product introduction process that belongs to the extended enterprise, develop teamwork across autonomous companies, and ultimately, contribute to the design of future extended enterprise supply chains.
Resumo:
Journal ranking studies have generally adopted citation techniques or academic perceptions as the basis for assessing journal quality. They have traditionally been a source of information about potential research outlets, new journals, and an aid to developing a consensus about the relative merit of publications for promotion decisions. The aim of our research is to address specific shortcomings in the conventional literature and construct an alternative view of how we might more appropriately assess journal ‘quality’. We attempt to engage with the conventional literature by applying an approach that does not privilege either citation techniques or academic perceptions. We have adopted from Zeff (1996) an objective measure of academic journal library holdings, which Zeff describes as a ‘market test’. Our construct provides evidence of an important difference in journal holdings for the Australasian region that could significantly influence further research on journal quality. The method itself is entirely mundane but may be considered to reflect a complex of historic and more contemporary variables which impact on academic and administrative decisions, influencing the makeup of academic library holdings and providing a proxy for journal ‘quality’.