Transplanting Anglo-American accounting oversight boards to a diverse institutional context

The introduction of accounting and auditing oversight boards (OBs) has been promoted on a global scale as a key component of the international financial architecture that has emerged over the past two decades. Such institutions, modeled on the Anglo-American tradition, are domestically organized and embedded within distinctively diverse institutional contexts. Their role is to ease agency problems, improve the quality of financial reporting, and help provide stability in the global financial system. We employ an institutional approach, located within the broader political economy framework of global capitalism, to examine the establishment and operation of the new regulatory regime in Greece. Greece, a member of the European Union, exhibits characteristics of a "delegative" democracy, i.e. a traditionally weak institutionalization, reform (in)capacity problems and a clientelistic political system. Our case study shows that the formation and operation of the newly-established system of oversight is conditioned by local political and economic constraints and, thus, does not automatically translate into concrete benefits for the quality of financial reporting. We also draw attention to the structural mismatch between a progressing globalized financial integration and the fragmented nature of the system of oversight, and illustrate that OBs' independence from local governments is an important but neglected issue.

Challenges for expatriate managers:an exploration of cross-cultural management, adjustment, and training issues faced by Anglo-American managers in Hong Kong

This field work study furthers understanding about expatriate management, in particular, the nature of cross-cultural management in Hong Kong involving Anglo-American expatriate and Chinese host national managers, the important features of adjustment for expatriates living and working there, and the type of training which will assist them to adjust and to work successfully in this Asian environment. Qualitative and quantitative data on each issue was gathered during in-depth interviews in Hong Kong, using structured interview schedules, with 39 expatriate and 31 host national managers drawn from a cross-section of functional areas and organizations. Despite the adoption of Western technology and the influence of Western business practices, micro-level management in Hong Kong retains a cultural specificity which is consistent with the norms and values of Chinese culture. There are differences in how expatriates and host nationals define their social roles, and Hong Kong's recent colonial history appears to influence cross-cultural interpersonal interactions. The inability of the spouse and/or family to adapt to Hong Kong is identified as a major reason for expatriate assignments to fail, though the causes have less to do with living away from family and friends, than with Hong Kong's highly urbanized environment and the heavy demands of work. Culture shock is not identified as a major problem, but in Hong Kong micro-level social factors require greater adjustment than macro-level societal factors. The adjustment of expatriate managers is facilitated by a strong orientation towards career development and hard work, possession of technical/professional expertise, and a willingness to engage in a process of continuous 'active learning' with respect to the host national society and culture. A four-part model of manager training suitable for Hong Kong is derived from the study data. It consists of a pre-departure briefing, post-arrival cross-cultural training, language training in basic Cantonese and in how to communicate more effectively in English with non-native speakers, and the assignment of a mentor to newly arrived expatriate managers.

Introduction: towards an Anglo-German Histoire Croisée. migrants, transfers and cross-national entanglements

From the seventeenth until the twentieth century, Germans formed a prominent immigrant group in Great Britain. Their number included many occupations, and many occupied positions of significance. This volume brings together the most recent research on the subject, and places it firmly in the context of migration and transnational studies. It focuses on the significance of migration to cultural transfer, and highlights the contribution of Germans to the course of British history.

Motivational state and process within the sociolinguistic context : an Anglo-French comparative study of school pupils learning foreign languages

The aim of this study was to investigate the effect of the socio-cultural environment upon the motivation school children have to learn foreign languages. Motivation was therefore considered from a sociolinguistic, rather than from a psycholinguistic perspective, giving primary importance to contextual, as opposed to personal factors. In order to examine the degree of relationship between motivational intensity and the contextual factors of parental attitudes, amount of foreign language exposure and the employment related value of foreign language learning (FLL), data obtained from school children living in two distinct sociolinguistic environments (Mulhouse, France and Walsall, England) were compared and contrasted. A structured sample drawn from pupils attending schools in Mulhouse and Walsall supplied the data base for this research. The main thrust of the study was quantitative in approach, involving the distribution of almost 1000 questionnaires to pupils in both towns. This was followed up by the use of qualitative methods, in the form of in-depth interviews with an individually matched sample of over 50 French/English pupils. The findings of the study indicate that FLL orientations, attitudes and motivation vary considerably between the two sociolinguistic environments. Levels of motivation were generally higher in the French sample than in the English one. Desire to learn foreign languages and a commitment to expend effort in order to fulfil this desire were key components of this motivation. The study also found evidence to suggest that the importance accorded to FLL by the socio-cultural context, communicated to the child through the socialisation agents of the family, the mass media and prospective employers, is of key importance in FLL motivation.

Special issue of PDS - Based on PDDG meeting, Aston University, September 2007, in honour of Professor Norman Billingham

This edition of Polymer Degradation and Stability comprises selected papers presented at the 27th Polymer Degradation Discussion Group (PDDG) Conference, affiliated to the Macromolecular Group of the Royal Society of Chemistry, held at Aston University, Birmingham (UK), September 2007, in honour of Professor Norman Billingham for lifelong career in Polymer Science. Norman Billingham was one of the main founders of the PDDG meetings which have been held annually at different venues in the UK since 1976, and biennially since 1998. The PDDG meetings are forums for scientific developments and open discussion of all aspects of polymer degradation and stabilisation and have always provided younger researchers a platform for presenting and discussing their work in the field. This 27th PDDG meeting, chaired by Sahar Al-Malaika (Aston University), was dedicated to Norman Billingham, the Guest of Honour, in recognition for his distinguished contributions to Polymer Science particularly in the area of polymer degradation and stabilisation. The meeting was attended by 65 delegates from 15 countries in Europe, USA and Australia, many of whom have worked and collaborated with Norman at some points of their career. The guest editors of this issue wish to add their Congratulations to Norman Billingham for his outstanding contributions and achievements in the field of polymer degradation and stabilisation and to wish him very happy years ahead. We wish also to express our gratitude to Elsevier for sponsoring the 27th PDDG event and our appreciation to Professor Norman Billingham in his capacity as the Editor-in-Chief of Polymer Degradation and Stability, for the support and help received during the preparation of this special issue.

Translating Nietzsche, mediating literature: Alexander Tille and the limits of Anglo-German intercultural transfer

Dr. Alexander Tille (1866–1912) was one of the key-figures in Anglo-German intercultural transfer towards the end of the 19th century. As a lecturer in German at Glasgow University he was the first to translate and edit Nietzsche’s work into English. Writers such as W. B. Yeats were influenced by Nietzsche and used Tille’s translations. Tille’s social Darwinist reading of the philosopher’s oeuvre, however, had a narrowing impact on the reception of Nietzsche in the Anglo-Saxon world for decades. Through numerous publications Tille disseminated knowledge about British authors (e.g., Robert Louis Stevenson, William Wordsworth) in Germany and about German authors (e.g., Johann Wolfgang von Goethe) in Britain. His role as mediator also extended into areas such as history, religion, and industry. During the Boer war, however, Tille’s outspoken pro-German nationalism brought him in conflict with his British host society. After being physically attacked by his students he returned to Germany and published a highly anglophobic monograph. Tille personifies the paradox of Anglo-German relations in the pre-war years, which deteriorated despite an increase in intercultural transfer and knowledge about the respective Other.

'Er's from off:the indexicalization and enregisterment of Black Country dialect

This article considers how conscious use of dialect in writing is an intentional act and can be accounted for through the notion of enregisterment. It does this by exploring the value of dialect in social and ideological contexts in relation to a regional dialect of British speech, that of the Black Country in the West Midlands region of England. The article provides a summary of recent directions in sociolinguistic research and an overview of the Black Country speech community, including a summary of its distinctive linguistic variables. This description is then used as an external evaluation of the authenticity of written representations of Black Country speech and the items enregistered in writing. Analysis of three written texts taken from three different genres across a time span of 30 years reveals the extent to which identified linguistic features are drawn upon in each one of the three texts and the extent to which any one is enregisterd across all three. The article discusses the social and linguistic contexts within which the writing occurs by way of accounting for their enregisterment as markers of identity linked to region and place. It also considers the ways in which the texts juxtapose norms and values of those "within" the community with those from "outside" the community in ways that subvert traditional notions of linguistic hierarchy.

Dialect variation

Relatively little research on dialect variation has been based on corpora of naturally occurring language. Instead, dialect variation has been studied based primarily on language elicited through questionnaires and interviews. Eliciting dialect data has several advantages, including allowing for dialectologists to select individual informants, control the communicative situation in which language is collected, elicit rare forms directly, and make high-quality audio recordings. Although far less common, a corpus-based approach to data collection also has several advantages, including allowing for dialectologists to collect large amounts of data from a large number of informants, observe dialect variation across a range of communicative situations, and analyze quantitative linguistic variation in large samples of natural language. Although both approaches allow for dialect variation to be observed, they provide different perspectives on language variation and change. The corpus- based approach to dialectology has therefore produced a number of new findings, many of which challenge traditional assumptions about the nature of dialect variation. Most important, this research has shown that dialect variation involves a wider range of linguistic variables and exists across a wider range of language varieties than has previously been assumed. The goal of this chapter is to introduce this emerging approach to dialectology. The first part of this chapter reviews the growing body of research that analyzes dialect variation in corpora, including research on variation across nations, regions, genders, ages, and classes, in both speech and writing, and from both a synchronic and diachronic perspective, with a focus on dialect variation in the English language. Although collections of language data elicited through interviews and questionnaires are now commonly referred to as corpora in sociolinguistics and dialectology (e.g. see Bauer 2002; Tagliamonte 2006; Kretzschmar et al. 2006; D'Arcy 2011), this review focuses on corpora of naturally occurring texts and discourse. The second part of this chapter presents the results of an analysis of variation in not contraction across region, gender, and time in a corpus of American English letters to the editor in order to exemplify a corpus-based approach to dialectology.