Role conflicts of management accountants in the context of their structural relationship to production

DUE TO COPYRIGHT RESTRICTIONS ONLY AVAILABLE FOR CONSULTATION AT ASTON UNIVERSITY LIBRARY WITH PRIOR ARRANGEMENT

Comparing German and British political culture through values : and analysis of the values of health care reform

This research sets out to compare the values in British and German political discourse, especially the discourse of social policy, and to analyse their relationship to political culture through an analysis of the values of health care reform. The work proceeds from the hypothesis that the known differences in political culture between the two countries will be reflected in the values of political discourse, and takes a comparison of two major recent legislative debates on health care reform as a case study. The starting point in the first chapter is a brief comparative survey of the post-war political cultures of the two countries, including a brief account of the historical background to their development and an overview of explanatory theoretical models. From this are developed the expected contrasts in values in accordance with the hypothesis. The second chapter explains the basis for selecting the corpus texts and the contextual information which needs to be recorded to make a comparative analysis, including the context and content of the reform proposals which comprise the case study. It examines any contextual factors which may need to be taken into account in the analysis. The third and fourth chapters explain the analytical method, which is centred on the use of definition-based taxonomies of value items and value appeal methods to identify, on a sentence-by-sentence basis, the value items in the corpus texts and the methods used to make appeals to those value items. The third chapter is concerned with the classification and analysis of values, the fourth with the classification and analysis of value appeal methods. The fifth chapter will present and explain the results of the analysis, and the sixth will summarize the conclusions and make suggestions for further research.

What is the public value of government action? Towards a (new) pragmatic approach to values questions in public endeavours

There has been a resurgence of interest in values in recent public administration research, based on two distinct arguments. For different reasons, neither approach is likely to secure a robust normative basis for public endeavours. These reasons are assessed, using an alternative body of theory rooted in contemporary social theory that we term, 'new pragmatism'. New pragmatic ideas are deployed to critique the divorce of values from facts; the abstraction of values from concrete situations; the anthropocentric foundation to social choice; the poorly developed understanding of the process of governance, with its inherent pluralism; and the seeming reluctance to articulate principles of political discourse. © 2010 The Authors. Public Administration © 2010 Blackwell Publishing Ltd.

The role of personal values in corporate social entrepreneurship

The literature acknowledges a distinction between immoral, amoral and moral management (Carroll, 1987; Crane 2000). This paper makes a case for the manager as a moral agent, even though the paper begins by highlighting a body of evidence which suggests that individual moral agency is sacrificed at work and is compromised in deference to other pressures. This leads to a discussion of the notion of managerial discretion and an examination of a separate, contrary body of literature which indicates that some managers in corporations may use their discretion to behave in a socially entrepreneurial manner. The underlying assumption of the study is that CSR isn’t solely driven by economics and that it may also be championed as a result of a personal morality, inspired by an individual’s own socially oriented personal values. A conceptual framework is put forward and it is suggested that individuals may be categorized as Active or Frustrated Corporate Social Entrepreneurs; Conformists or Apathetics: distinguished by individualistic or collectivist personal values. In a discussion of the nature of values, this paper highlights how values may act as drivers of our behavior and pays particular attention to the values of the entrepreneur, thereby linking the existing debate on moral agency with the field of corporate social responsibility.

How leadership and commitment influence bank employees' adoption of their bank's values

Retail banking is facing many challenges, not least the loss of its customers' trust and loyalty. The economic crisis is forcing banks to examine their relationships with stakeholders and to offer greater reassurance that their brand promises will be delivered. More than ever, banks need to stand for something positive and valued by stakeholders. One way to achieve this is through paying more attention to brand values. Our article explores how values are adopted by employees within a bank. When employees 'live' their brand's values, their behaviour during customer interactions reflects this, encouraging the strengthening of customer relationships. Specifically, we test the relationship between leadership style, employee commitment, and the adoption of values. Data was collected from a survey of 438 branch employees in a leading Irish retail bank. The study found that a structured and directive leadership style was effective at encouraging the adoption of the bank's values. Moreover, when employees are committed to the organisation, this has a significant impact on their adoption of values. Thus, this study supports the literature which suggests that leadership and commitment are prerequisites for values adoption. © 2011 Springer Science+Business Media B.V.

Ethnicities and values in a changing world

Recent debates about national identity, belonging and community cohesion can appear to suggest that ethnicity is a static entity and that ethnic difference is a source of conflict in itself. "Ethnicities and Values in a Changing World" presents an alternative account of ethnicity and calls into question models of community cohesion that present ethnicity as the source of antagonisms and differences that must be overcome. It suggests instead that ethnicity is itself multiple and changing and is unlikely to be a basis for articulating shared values. This volume brings together an international team of leading scholars in the field of ethnic studies in order to examine innovative articulations of ethnicity and challenge the contention that ethnicity is static or that it necessarily represents traditional values and cultures. Asserting that ethnicity is deployed in part as an expression of values and a model of ethical practice, this book examines displays of ethnicity as assertions of identity and statements about way of life, sense of entitlement and manner of connection to others. "Ethnicities and Values in a Changing World" draws together debates about the articulation of ethnic identity, the nature of our relation to each other and discussions of everyday ethics, thus engaging with discussions of racism, multiculturalism and community cohesion. As such, it will appeal not only to sociologists, but to anyone working in the fields of cultural studies, race and ethnicity, globalization, migration and anthropology. Table of Contents: Introduction: ethnicities, values and old-fashioned racism, Gargi Bhattacharyya; Teaching race and racism in the 21st century: thematic considerations, Howard Winant; Diaspora conversations: ethics, ethicality, work and life; Migrant women's networking: new articulations of transnational ethnicity, Ronit Lentin; 'The people do what the political class isn't able to do': antigypsyism, ethnicity denial and the politics of racism without racism, Robbie McVeigh; Violent urban protest - identities, ethics and Islamism, Max Farrar; Beliefs, boundaries and belonging: African Pentecostals in Ireland, Abel Ugba; On being a 'good' refugee, John Gabriel and Jenny Harding; Narrating lived experience in a binational community in Costa Rica, Carlos Sandoval Garcia; Conclusion: ethnicity and ethicality in an unequal world, Gargi Bhattacharyya; Index.

The steady state performance of converter type reactive power compensators

As a source or sink of reactive power, compensators can be made from a voltage sourced inverter circuit with the a.c. terminals of the inverter connected to the system through an inductive link and with a capacitor connected across the d.c. terminals. Theoretical calculations on linearised models of the compensators have shown that the parameters characterising the performance are the reduced firing angle and the resonance ratio. The resonance ratio is the ratio of the natural frequency of oscillation of the energy storage components in the circuit to the system frequency. The reduced firing angle of the inverter divided by the damping coefficient, β, where β is half the R to X ratio of the link between the inverter and the system. The theoretical results have been verified by computer simulation and experiment. There is a narrow range of values for the resonance ratio below which there is no appreciable improvement in performance, despite an increase in the cost of the energy storage components, and above which the performance of the equipment is poor with the current being dominated by harmonics. The harmonic performance of the equipment is improved by using multiple inverters and phase shifting transformers to increase the pulse number. The optimum value of the resonance ratio increases pulse number, indicating a reduction in the energy storage components needed at high pulse numbers. The reactive power output from the compensator varies linearly with the reduced firing angle while the losses vary as the square of it.

Bistability and hysteresis of dipolar dynamos generated by turbulent convection in rotating spherical shells

Bistability and hysteresis of magnetohydrodynamic dipolar dynamos generated by turbulent convection in rotating spherical fluid shells is demonstrated. Hysteresis appears as a transition between two distinct regimes of dipolar dynamos with rather different properties including a pronounced difference in the amplitude of the axisymmetric poloidal field component and in the form of the differential rotation. The bistability occurs from the onset of dynamo action up to about 9 times the critical value of the Rayleigh number for onset of convection and over a wide range of values of the ordinary and the magnetic Prandtl numbers including the value unity. Copyright © EPLA, 2009.

Special issue:key debates in the translation of advertising material

Much has been written about the marketing aspects of promotional material in general, and several scholars (particularly in linguistics) have addressed questions relating to the structure and function of advertisements, focusing on images, rhetorical structure, semiotic functions, discourse features and audio-visual media, amongst other aspects of the genre. Not much, on the other hand, has been written within translation studies about the complexities involved in the transfer of an advertising message. Contributors to this volume explore various interdependent aspects of the interlingual and intercultural transfer of an advertising message. They emphasize features of culture specificity, of multi-medial semiotic interaction, of values and stereotypes, and most importantly, they recommend strategies and approaches to assist translators. Topics covered include a critique of the Western-based approach to advertising in the context of the Far East; different perceptions of the concept of cleanliness in advertising texts in Italy, Russia and the UK; the Walls Cornetto strategy of internationalization of product appeal, followed by localization; the role of the translator in recreating appeal in different lingua-cultural contexts; what constitutes 'Italianness' in advertisements for British consumers; and strategies for repackaging France as a tourist destination.

Personal values as a catalyst for corporate social entrepreneurship

The literature acknowledges a distinction between immoral, amoral and moral management. This paper makes a case for the employee (at any level) as a moral agent, even though the paper begins by highlighting a body of evidence which suggests that individual moral agency is sacrificed at work and is compromised in deference to other pressures. This leads to a discussion about the notion of discretion and an examination of a separate, contrary body of literature which indicates that some individuals in corporations may use their discretion to behave in a socially entrepreneurial manner. My underlying assumption is that CSR isn’t solely driven by economics and that it may also be championed as a result of a personal morality, inspired by employees’ own socially oriented personal values. A conceptual framework is put forward and it is suggested that individuals may be categorized as Active or Frustrated Corporate Social Entrepreneurs; Conformists or Apathetics, distinguished by their individualistic or collectivist personal values. In a discussion of the nature of values, this paper highlights how values may act as drivers of our behavior and pays particular attention to the values of the entrepreneur, thereby linking the existing debate on moral agency with the field of corporate social responsibility.

Use of general practice prescribing data as a surrogate estimate of statin compliance

Background and Objective: To maximise the benefit from statin therapy, patients must maintain regular therapy indefinitely. Non-compliance is thought to be common in those taking medication at regular intervals over long periods of time, especially where they may perceive no immediate benefit (News editorial, 2002). This study extends previous work in which commonly held prescribing data is used as a surrogate marker of compliance and was designed to examine compliance in those stabilised on statins in a large General Practice. Design: Following ethical approval, details of all patients who had a single statin for 12 consecutive months with no changes in drug, frequency or dose, between December 1999 and March 2003, were obtained. Setting: An Eastern Birmingham Primary Care Trust GP surgery. Main Outcome Measures: A compliance ratio was calculated by dividing the number of days treatment by the number of doses prescribed. For a once daily regimen the ratio for full compliance_1. Results: 324 patients were identified. The average compliance ratio for the first six months of the study was 1.06 ± 0.01 (range 0.46 – 2.13) and for the full twelve months was 1.05 ± 0.01 (range 0.58 – 2.08). Conclusions: The data shown here indicates that as a group, long-term, stabilised statin users appear compliant. However, the range of values obtained show that there are identifiable subsets of patients who are not taking their therapy as prescribed. Although the apparent use of more doses than prescribed in some patients may result from medication hording, this cannot be the case in the patients who apparently take less. It has been demonstrated here that the compliance ratio can be used as an early indicator of problems allowing targeted compliance advice can be given where it will have the most benefit. References: News Editorial. Pharmacy records could be used to enhance statin compliance in elderly. Pharm. J. 2002; 269: 121.

Individual variability analysis of fluorescence parameters measured in skin with different levels of nutritive blood flow

Fluorescence spectroscopy has recently become more common in clinical medicine. However, there are still many unresolved issues related to the methodology and implementation of instruments with this technology. In this study, we aimed to assess individual variability of fluorescence parameters of endogenous markers (NADH, FAD, etc.) measured by fluorescent spectroscopy (FS) in situ and to analyse the factors that lead to a significant scatter of results. Most studied fluorophores have an acceptable scatter of values (mostly up to 30%) for diagnostic purposes. Here we provide evidence that the level of blood volume in tissue impacts FS data with a significant inverse correlation. The distribution function of the fluorescence intensity and the fluorescent contrast coefficient values are a function of the normal distribution for most of the studied fluorophores and the redox ratio. The effects of various physiological (different content of skin melanin) and technical (characteristics of optical filters) factors on the measurement results were additionally studied.The data on the variability of the measurement results in FS should be considered when interpreting the diagnostic parameters, as well as when developing new algorithms for data processing and FS devices.

The influence of culture and market orientation on services brands:insights from Irish banking and retail firms

Purpose: This paper aims to examine the influence of the culture of the service firm on its interpretation of the role of the brand and on the development and implementation of its brand values. Design/methodology/approach: A grounded theory approach was used. Interviews were conducted with 20 managers within two leading banking firms in Ireland and two leading grocery retailers in Ireland. Findings: The development of the brand, and its role within the firm, is closely related to the firm's culture. The research shows obstacles and opportunities created by the cultural context of firms wishing to disseminate and embed a set of brand values. The paper presents an "involvement model" of brand values implementation and outlines changes required to implement brand values. Research limitations/implications: The study was bound by access to firms, and managers' availability. The authors sought an insight into the relationship between each firm's culture and its brands. They advocate quantitative research to further investigate the findings within these service sectors and to test proposed antecedents (transformational leadership, employee involvement) and outcomes (employee-based brand equity and consumer-based brand equity) of values adoption. Practical implications: The paper identifies aspects of retail and banking cultures which support or detract from brand development. In particular, it presents the learnings from successful brand values implementation in a clan culture, aspects of which are applicable across other cultures. Originality/value: The paper provides valuable insights into the role of the brand within the service firm and the positive and negative influence of context on brand values and their development and implementation. © Emerald Group Publishing Limited.

Modulating membership grades to gain consensus for fuzzy set uncertainty values in a clinical decision support system

This paper deals with a very important issue in any knowledge engineering discipline: the accurate representation and modelling of real life data and its processing by human experts. The work is applied to the GRiST Mental Health Risk Screening Tool for assessing risks associated with mental-health problems. The complexity of risk data and the wide variations in clinicians' expert opinions make it difficult to elicit representations of uncertainty that are an accurate and meaningful consensus. It requires integrating each expert's estimation of a continuous distribution of uncertainty across a range of values. This paper describes an algorithm that generates a consensual distribution at the same time as measuring the consistency of inputs. Hence it provides a measure of the confidence in the particular data item's risk contribution at the input stage and can help give an indication of the quality of subsequent risk predictions. © 2010 IEEE.