The dialectics of corporate reporting:a semiotic analysis of corporate financial and environmental reporting

The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between the discourses is that the two have been interpreted to be different and incompatible dimensions of performance with good performance along one dimension only being achievable through a sacrifice of performance along the other dimension. Thus a perceived dialectic in performance is believed to exist. One of the principal purposes of this thesis is to explore this perceived dialectic and, through analysis, to show that it does not exist and that there is not incompatibility. This exploration and analysis is based upon an investigation of the inherent inconsistencies in such corporate reports and the analysis makes use of both a statistical analysis and a semiotic analysis of corporate reports and the reported performance of companies along these dimensions. Thus the development of a semiology of corporate reporting is one of the significant outcomes of this thesis. A further outcome is a consideration of the implications of the analysis for corporate performance and its measurement. The thesis concludes with a consideration of the way in which the advent of electronic reporting may affect the ability of organisations to maintain the dialectic and the implications for corporate reporting.

"Patrie et Humanité" (1928):Politique et relations internationales

One fundamental question raised by the philosophical works of Maurice Blondel, which were published over a long life, is that of the relation between his early masterpiece L’Action (1893) and the volume of the same name—more precisely, its second tome L’Action humaine et les conditions de son aboutissement (1937)—forming part of the Trilogy of his later years (La Pensée; L’Être et les êtres; L’Action). The treatment of the nature of international relations in the work of 1937 is more developed than that found in L’Action of 1893. For understanding the development of Blondel’s thought on this matter, the key text is "Patrie et Humanité", a paper prepared for the 1928 annual meeting, held in Paris, of the Catholic Semaine sociale movement. It brings out the affinity between his understanding of international relations and that represented by such established thinkers in the canon of international thought as Vitoria and Suarez (in the case of the latter, despite some radical difference in respect of metaphysics). Not surprisingly from the standpoint of the genesis of Blondel’s philosophy, there is also a certain affinity between his view of the importance of justice for international affairs and that of Leibniz (notably in the preface of the Codex Juris Gentium, 1693). Various specialists treating of Blondel’s philosophy have drawn attention to parallels between the phenomenology of the will in L’Action of 1893 and Hegel’s Phänomenologie des Geistes. However, as regards the two philosophers’ understanding of the nature of international relations, there is a considerable gulf, and some of the difference may be related to the Hegelian idea of the Christian Church as found, at least implicitly, in the Grundlinien der Philosophie des Rechts (1821).

Identities and oppressions: Jean-Claude Lauzon's Léolo (1992)

This article approaches the fragmentation of identities characteristic of contemporary Western societies through the 1992 film Léolo by Jean-Claude Lauzon. Although it does explore linguistic, social, religious and ethnic divisions, this major piece of the Quebec repertoire recasts the sociolinguistic conflict between vernacular and formal practices (Labov 1972; Blanche-Benveniste 2002), raising questions of status and choice. This conflict is subsumed by the dialectics between primary and secondary culture. The cultural and linguistic opposition finds a primary metaphor in the film's central motif of the duality of dream and reality. No more than the cultural and linguistic can this opposition find a synthesis. This impossible reconciliation defines the constitutive rupture of the human psyche itself.

The semiology of changing brand image

This article considers the attempted change to the image of an established brand by studying the semiotics within the brand’s historical advertising campaigns. The use of semiotics to study the interpretation of messages is discussed, and the link between interpretation of messages and advertising effectiveness in changing brand image is explored. The authors deconstruct advertisements of a brand to provide a model containing opposing dialectics that may aid managers by highlighting alternative symbolic messages contained in advertisements. Oncwe identified, these alternative symbolic messages may be used to help change brand image and influence advertising effectiveness. Although the study focuses upon a major brand of beer, this is an industry in which there are numerous small firms, and many of those have constrained marketing budgets, and thus need to make sure that their advertising is effective. Equally, entrepreneurial marketing is not to found only in the small firm, and the case study discusses a radical and imaginative brand repositioning of a well established product.

Enjoying the third age! Discourse, identity and liminality in extra-care communities

Extra-care housing has been an important and growing element of housing and care for older people in the United Kingdom since the 1990s. Previous studies have examined specific features and programmes within extra-care locations, but few have studied how residents negotiate social life and identity. Those that have, have noted that while extra care brings many health-related and social benefits, extra-care communities can also be difficult affective terrain. Given that many residents are now ‘ageing in place’ in extra care, it is timely to revisit these questions of identity and affect. Here we draw on the qualitative element of a three-year, mixed-method study of 14 extra-care villages and schemes run by the ExtraCare Charitable Trust. We follow Alemàn in regarding residents' ambivalent accounts of life in ExtraCare as important windows on the way in which liminal residents negotiate the dialectics of dependence and independence. However, we suggest that the dialectic of interest here is that of the third and fourth age, as described by Gilleard and Higgs. We set that dialectic within a post-structuralist/Lacanian framework in order to examine the different modes of enjoyment that liminal residents procure in ExtraCare's third age public spaces and ideals, and suggest that their complaints can be read in three ways: as statements about altered material conditions; as inter-subjective bolstering of group identity; and as fantasmatic support for liminal identities. Finally, we examine the implications that this latter psycho-social reading of residents' complaints has for enhancing and supporting residents' wellbeing.