Performance management in the United States and France:four case studies in the retail and airline industries

The profusion of performance measurement models suggested by Management Accounting literature in the 1990’s is one illustration of the substantial changes in Management Accounting teaching materials since the publication of “Relevance Lost” in 1987. At the same time, in the general context of increasing competition and globalisation it is widely thought that national cultural differences are tending to disappear, meaning that management techniques used in large companies, including performance measurement and management instruments (PMS), tend to be the same, irrespective of the company nationality or location. North American management practice is traditionally described as a contractually based model, mainly focused on financial performance information and measures (FPMs), more shareholder-focused than French companies. Within France, literature historically defined performance as being broadly multidimensional, driven by the idea that there are no universal rules of management and that efficient management takes into account local culture and traditions. As opposed to their North American brethren, French companies are pressured more by the financial institutions that fund them rather than by capital markets. Therefore, they pay greater attention to the long-term because they are not subject to quarterly capital market objectives. Hence, management in France should rely more on long-term qualitative information, less financial, and more multidimensional data to assess performance than their North American counterparts. The objective of this research is to investigate whether large French and US companies’ practices have changed in the way the textbooks have changed with regards to performance measurement and management, or whether cultural differences are still driving differences in performance measurement and management between them. The research findings support the idea that large US and French companies share the same PMS features, influenced by ‘universal’ PM models.

Corporate governance disclosure in the Gulf countries

Corporate governance disclosure is important for countries aiming to attract international investors and reduce companies’ cost of capital. The relationship between corporate governance disclosure (CGD) and its determinants is the main objective of the current research. Accordingly, the research aimed to: (i) assess CGD level in the Gulf countries; (ii) investigate the impact of ownership structure (proportion of institutional, governmental, managerial and family ownership) on CGD; (iii) explore the effect of board characteristics (proportion of independent board members, proportion of family members on board, CEO/chairman duality and board size) on CGD; (iv) examine the relationship between diversity (proportion of foreign and female members on a board and in the senior management team) and CGD; and (v) test the association between firm characteristics (company size, age, liquidity, profitability, leverage, industry and auditor types) and CGD. Gulf countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates) were selected for the study since they share similar characteristics and represent a relatively homogeneous category in the Middle East and North African region. A CGD index of 232 items was developed and divided into six categories: ownership structure and investor rights; financial transparency and information disclosure; information on auditors; board and senior management structure and process; board committees; and finally corporate behaviour and responsibility. Annual reports available for listed non-financial companies of the Gulf countries were 270 for the year 2009. The maximum CGD level was 63%, whereas the minimum was 5%, with an average disclosure level of 32%. Several regression models were conducted to enhance the robustness of the results and conclusions of the study. The results indicated that five variables had a significant positive relationship with CGD: proportion of independent members on a board, proportion of foreign members on a board, proportion of foreign members in the senior management team, auditor type and profitability. The research contributes to the literature on corporate governance voluntary disclosure in developing countries. Practical contributions consist of several recommendations to policy makers, regulators, and professional institutions in the Gulf countries.

On the role of surface roughness in the aerodynamic performance and energy conversion of horizontal wind turbine blades:a review

Summary: Renewable energy is one of the main pillars of sustainable development, especially in developing economies. Increasing energy demand and the limitation of fossil fuel reserves make the use of renewable energy essential for sustainable development. Wind energy is considered to be one of the most important resources of renewable energy. In North African countries, such as Egypt, wind energy has an enormous potential; however, it faces quite a number of technical challenges related to the performance of wind turbines in the Saharan environment. Seasonal sand storms affect the performance of wind turbines in many ways, one of which is increasing the wind turbine aerodynamic resistance through the increase of blade surface roughness. The power loss because of blade surface deterioration is significant in wind turbines. The surface roughness of wind turbine blades deteriorates because of several environmental conditions such as ice or sand. This paper is the first review on the topic of surface roughness effects on the performance of horizontal-axis wind turbines. The review covers the numerical simulation and experimental studies as well as discussing the present research trends to develop a roadmap for better understanding and improvement of wind turbine performance in deleterious environments.

Catholic literature and secularisation in France and England, 1880-1914

This book is the first comparative study of its kind to explore at length the French and English Catholic literary revivals of the late nineteenth and early twentieth centuries. It compares individual and societal secularisation in France and England and examines how French and English Catholic writers understood and contested secular mores, ideologies and praxis, in the individual, societal and religious domains. It also addresses the extent to which some Catholic writers succumbed to the seduction of secular instincts, even paradoxically in themes which are considered to be emblematic of Catholic literature. The breadth of this book will make it a useful guide for students wishing to become familiar with a wide range of such writings in France and England during this period. It will also appeal to researchers interested in Catholic literary and intellectual history in France and England, theologians, philosophers and students of the sociology of religion. CONTENTS: Preface and acknowledgements Introduction 1. Individual and societal secularisation in France and England 2. Recovering the porous individual 3. Thinking and believing 4. The fragments of secular society 5. Mending secular fragmentation 6. Ultimate societal values 7. Catholic religiosity and the hierarchical Church 8. Catholic religiosity and the charismatic Church Conclusion Bibliography Index

Practicing social e-atmospherics:French and Turkish web designers' perspectives

E-atmospherics have motivated an emerging body of research which reports that both virtual layouts and atmospherics encourage consumers to modify their shopping habits. While the literature has analyzed mainly the functional aspect of e-atmospherics, little has been done in terms of linking its characteristics’ to social (co-) creation. This paper focuses on the anatomy of social dimension in relation to e-atmospherics, which includes factors such as the aesthetic design of space, the influence of visual cues, interpretation of shopping as a social activity and meaning of appropriate interactivity. We argue that web designers are social agents who interact within intangible social reference sets, restricted by social standards, value, beliefs, status and duties embedded within their local geographies. We aim to review the current understanding of the importance and voluntary integration of social cues displayed by web designers from a mature market and an emerging market, and provides an analysis based recommendation towards the development of an integrated e-social atmospheric framework. Results report the findings from telephone interviews with an exploratory set of 10 web designers in each country. This allows us to re-interpret the web designers’ reality regarding social E-atmospherics. We contend that by comprehending (before any consumer input) social capital, daily micro practices, habits and routine, deeper understanding of social e-atmospherics preparatory, initial stages and expected functions will be acquired.

The advanced learner variety:the case of French

This volume originates from a workshop entitled 'Revisiting advanced varieties in L2 learning' organized by the editors at Aston University (Birmingham, UK) in June 2006. It consists of a peer-reviewed selection of the best contributions. Many different approaches have been used in the study of advanced learners and their characteristics. Specific areas of language have repeatedly been found to remain problematic even at advanced levels, and much empirical research has been carried out. In particular, areas of grammar such as the tense or agreement systems often pose difficulties, as well as lexical idiosyncrasies such as formulaic sequences, and the discourse/pragmatic constraints operating in French. This volume brings together recent research exploring the advanced learner capabilities in each of those domains, as well as possible explanations for the difficulties they raise for the L2 learner of French. Additionally, one of the areas which has received considerable attention in the French L2 literature on advanced learners, tense and aspect, is also explored from the point of view of French learners of English, to explore any parallels. In presenting this research, the book clarifies the concept of the advanced learner: how does s/he differ from native speakers and why?

Which is the best solar thermal collection technology for electricity generation in north-west India? Evaluation of options using the analytical hierarchy process

This study of concentrating solar thermal power generation sets out to evaluate the main existing collection technologies using the framework of the Analytical Hierarchy Process (AHP). It encompasses parabolic troughs, heliostat fields, linear Fresnel reflectors, parabolic dishes, compound parabolic concentrators and linear Fresnel lenses. These technologies are compared based on technical, economic and environmental criteria. Within these three categories, numerous sub-criteria are identified; similarly sub-alternatives are considered for each technology. A literature review, thermodynamic calculations and an expert workshop have been used to arrive at quantitative and qualitative assessments. The methodology is applied principally to a case study in Gujarat in north-west India, though case studies based on the Sahara Desert, Southern Spain and California are included for comparison. A sensitivity analysis is carried out for Gujarat. The study concludes that the linear Fresnel lens with a secondary compound parabolic collector, or the parabolic dish reflector, is the preferred technology for north-west India.

The French fifth Republic as an opportunity structure:a neo-institutional and cultural approach to the study of leadership politics

The Gaullist settlement of 1958 reconfigured the political institutions of France, introducing into the republican mainstream a new form of leadership politics. Adapting the literature on political opportunity structure (POS) theory, and using the French left as a case study, can help us understand how political parties, ideology and leadership adapt to political institutions and norms. It also illuminates what the consequences are of such adaptation in the contemporary period, particularly as regards the institutionally bound roles of political 'character', protocol and discourse. The paper appraises the relevance and appropriateness of POS theory to leadership politics in France.

New approaches to North Korean politics after reunification:the search for a common Korean identity

Whilst most of the literature focusing on the Korean peninsula has concentrated on how to achieve unification through confidence-building measures, dialogues, negotiation and diplomacy, little attention has been paid to how a unified Korean identity, a core component of any potential reunification scheme could develop and be sustained. The paper addresses this gap by: (1) defining what national identity is, and how Korean identities have been formed, (2) outlining how both South and North Korea have understood and used the concept of national identity, (3) suggesting possible grounds on which the two Koreas could build a new, common national identity. © 2014 The Regents of the University of California.

Infant voices: embryonic and neonatal personhood in two recent French Catholic novels

There are almost no literary or artistic representations that take the unborn or neonatal infants as their subject. Two exceptions to this as Claire Daudin’s Le Sourire and Antoine Beauquier’s Pavillon 7: la révolte des embryons. What these novels share is the ambition to frame such subjects as full and complete persons. Thus in their distinct ways both novels engage with the familial, social and biological problems that arise when personhood is attributed to embryos or neo-natal infants. Their creation of an embryonic or infant ‘voice’ associates the dignity of such subjects with divine origins.

The Kim Dynasty and North-East Asian security:breaking the cycle of crises?

Purpose—This article considers North Korea and the notion of crisis, by linking historical development over the Korean peninsula to the conflict resolution literature, and investigates why despite a large number of destabilizing events, a war involving Pyongyang has yet to erupt. Design/methodology—This article uses historical data and a framework developed by Aggarwal et al., in order to highlight patterns of interaction between states such as the United States, North Korea and South Korea, organizations such as the United Nations, as well as processes such as the Six- Party Talks and the Agreed Framework. The article then develops a crisis framework based on conflict resolution and negotiation literature, and applies it to three North Korean administrations. Findings—Findings suggest that an open- ended understanding of time (for all parties involved on the peninsula) leads to an impossibility to reach a threshold where full- scale war would be triggered, thus leaving parties in a stable state of crisis for which escalating moves and de- escalating techniques might become irrelevant. Practical implications—It is hoped that this article will help further endeavors linking conflict resolution theoretical frameworks to the Korean peninsula security situation. In the case of the Korean peninsula, time has been understood as open-ended, leading parties to a lingering state of heightened hostilities that oscillates toward war, but that is controlled enough not to reach it. In-depth analysis of particular security sectors such as nuclear energy, food security, or missile testing would prove particularly useful in understanding the complexity of the Korean peninsula situation to a greater extent. It is hoped that this paper will help further endeavours linking conflict resolution theoretical frameworks to the Korean peninsula security situation. Originality/value—This research suggests that regarding the Korean peninsula, time has been understood as open- ended, leading parties to a lingering state of heightened.

The Kim Dynasty and North-East Asian security:breaking the cycle of crises

This article considers North Korea and the notion of crisis, by linking historical development over the Korean peninsula to the conflict resolution literature, and investigates why despite a large number of destabilising events, a war involving Pyongyang has yet to erupt. The paper considers historical data and uses a framework developed by Aggarwal et al. in order to highlight patterns of interaction between states such as the United States, North Korea and South Korea, organisations such as the United Nations, as well as processes such as the Six-Party Talk and the Agreed Framework. The paper then develops a crisis framework based on conflict resolution and negotiation literature, and applies it to three North Korean administrations. Findings suggests that an elastic understanding of time (for all parties involved on the peninsula) leads to an impossibility to reach a threshold where full-scale war would be triggered, thus leaving parties in a stable state of crisis for which escalating moves and de-escalating techniques might become irrelevant.

French linguistics research and teaching in UK and Irish HE institutions

Introduction: The research and teaching of French linguistics in UK higher education (HE) institutions have a venerable history; a number of universities have traditionally offered philology or history of the language courses, which complement literary study. A deeper understanding of the way that the phonology, syntax and semantics of the French language have evolved gives students linguistic insights that dovetail with their study of the Roman de Renart, Rabelais, Racine or the nouveau roman. There was, in the past, some coverage of contemporary French phonetics but little on sociolinguistic issues. More recently, new areas of research and teaching have been developed, with a particular focus on contemporary spoken French and on sociolinguistics. Well supported by funding councils, UK researchers are also making an important contribution in other areas: phonetics and phonology, syntax, pragmatics and second-language acquisition. A fair proportion of French linguistics research occurs outside French sections in psychology or applied linguistics departments. In addition, the UK plays a particular role in bringing together European and North American intellectual traditions and methodologies and in promoting the internationalisation of French linguistics research through the strength of its subject associations, and that of the Journal of French Language Studies. The following sections treat each of these areas in turn. History of the French Language There is a long and distinguished tradition in Britain of teaching and research on the history of the French language, particularly, but by no means exclusively, at the universities of Cambridge, Manchester and Oxford.

Going it alone? North Korea’s adaptability as a small power in a changing world

This article uses small states scholarship to map North Korea’s evolution from a post-colonial small state to a system-influencing state due to its nuclear weapons programme. The framework allows for contributions to: (1) The DPRK literature which in some parts has suggested the future collapse of the state, (2) The small states literature that suggests they can only survive if they integrate larger political and/or economic units, (3) The mainstream IR literature and its dominant realist streak that considers great powers and their will as the main drivers in contemporary world politics.