New Binary Extremal Self-Dual Codes of Lengths 50 and 52

* This work was partially supported by the Bulgarian National Science Fund under Contract No. MM – 503/1995.

On Extremal Binary Doubly-Even Self-Dual Codes of Length 88*

In this paper we present 35 new extremal binary self-dual doubly-even codes of length 88. Their inequivalence is established by invariants. Moreover, a construction of a binary self-dual [88, 44, 16] code, having an automorphism of order 21, is given.

On Binary Self-Dual Codes of Length 62 with an Automorphism of Order 7

Николай Янков - Класифицирани са с точност до еквивалетност всички оптимални двоични самодуални [62, 31, 12] кодове, които притежават автоморфизъм от ред 7 с 8 независими цикъла при разлагане на независими цикли. Използвайки метода за конструиране на самодуални кодове, притежаващи автоморфизъм от нечетен прост ред е доказано, че съществуват точно 8 нееквивалентни такива кода. Три от получените кодове имат тегловна функция, каквато досега не бе известно да съществува.

Classification of Maximal Optical Orthogonal Codes of Weight 3 and Small Lengths

Dedicated to the memory of the late professor Stefan Dodunekov on the occasion of his 70th anniversary. We classify up to multiplier equivalence maximal (v, 3, 1) optical orthogonal codes (OOCs) with v ≤ 61 and maximal (v, 3, 2, 1) OOCs with v ≤ 99. There is a one-to-one correspondence between maximal (v, 3, 1) OOCs, maximal cyclic binary constant weight codes of weight 3 and minimum dis tance 4, (v, 3; ⌊(v − 1)/6⌋) difference packings, and maximal (v, 3, 1) binary cyclically permutable constant weight codes. Therefore the classification of (v, 3, 1) OOCs holds for them too. Some of the classified (v, 3, 1) OOCs are perfect and they are equivalent to cyclic Steiner triple systems of order v and (v, 3, 1) cyclic difference families.

The role of law and ethics in developing business management as a profession

Currently, business management is far from being recognised as a profession. This paper suggests that a professional spirit should be developed which could function as a filter of commercial reasoning. Broadly, management will not be organised within the framework of a well-established profession unless formal knowledge, licensing, professional autonomy and professional codes of conduct are developed sufficiently. In developing business management as a profession, law may play a key role. Where the idea is that business management should be more professsionalised, managers must show that they are willing to adopt ethical values, while arriving at business decisions. The paper argues that ethics cannot survive without legal regulation, which, in turn, will not be supported by law unless lawyers can find alternative solutions to the large mechanisms of the official society, secured by the monopolised coercion of the nation state. From a micro perspective of law and business ethics, communities can be developed with their own conventions, rules and standards that are generated and sanctioned within the boundaries of the communities themselves.

"Well, now I'm upset": Moral and social orders in the playground

There is much still to learn about how young children’s membership with peers shapes their constructions of moral and social obligations within everyday activities in the school playground. This paper investigates how a small group of girls, aged four to six years, account for their everyday social interactions in the playground. They were video-recorded as they participated in a pretend game of school. Several days later, a video-recorded excerpt of the interaction was shown to them and invited to comment on what was happening in the video. This conversation was audio-recorded. Drawing on a conversation analysis approach, this chapter shows that, despite their discontent and complaining about playing the game of school, the girls’ actions showed their continued orientation to the particular codes of the game, of ‘no going away’ and ‘no telling’. By making relevant these codes, jointly constructed by the girls during the interview, they managed each other’s continued participation within two arenas of action: the pretend, as a player in a pretend game of school; and the real, as a classroom member of a peer group. Through inferences to explicit and implicit codes of conduct, moral obligations were invoked as the girls attempted to socially exclude or build alliances with others, and enforce their own social position. As well, a shared history that the girls re-constructed has moral implications for present and future relationships. The girls oriented to the history as an interactional resource for accounting for their actions in the pretend game. This paper uncovers how children both participate in, and shape, their everyday social worlds through talk and interaction and the consequences a taken-for-granted activity such as playing school has for their moral and social positions in the peer group.

Participation and social order in the playground

This study investigates the everyday practices of young children acting in their social worlds within the context of the school playground. It employs an ethnographic ethnomethodological approach using conversation analysis. In the context of child participation rights advanced by the United Nations Convention on the Rights of the Child (UNCRC) and childhood studies, the study considers children’s social worlds and their participation agendas. The participants of the study were a group of young children in a preparatory year setting in a Queensland school. These children, aged 4 to 6 years, were videorecorded as they participated in their day-to-day activities in the classroom and in the playground. Data collection took place over a period of three months, with a total of 26 hours of video data. Episodes of the video-recordings were shown to small groups of children and to the teacher to stimulate conversations about what they saw on the video. The conversations were audio-recorded. This method acknowledged the child’s standpoint and positioned children as active participants in accounting for their relationships with others. These accounts are discussed as interactionally built comments on past joint experiences and provided a starting place for analysis of the video-recorded interaction. Four data chapters are presented in this thesis. Each data chapter investigates a different topic of interaction. The topics include how children use “telling” as a tactical tool in the management of interactional trouble, how children use their “ideas” as possessables to gain ownership of a game and the interactional matters that follow, how children account for interactional matters and bid for ownership of “whose idea” for the game and finally, how a small group of girls orientated to a particular code of conduct when accounting for their actions in a pretend game of “school”. Four key themes emerged from the analysis. The first theme addresses two arenas of action operating in the social world of children, pretend and real: the “pretend”, as a player in a pretend game, and the “real”, as a classroom member. These two arenas are intertwined. Through inferences to explicit and implicit “codes of conduct”, moral obligations are invoked as children attempt to socially exclude one another, build alliances and enforce their own social positions. The second theme is the notion of shared history. This theme addresses the history that the children reconstructed, and acts as a thread that weaves through their interactions, with implications for present and future relationships. The third theme is around ownership. In a shared context, such as the playground, ownership is a highly contested issue. Children draw on resources such as rules, their ideas as possessables, and codes of behaviour as devices to construct particular social and moral orders around owners of the game. These themes have consequences for children’s participation in a social group. The fourth theme, methodological in nature, shows how the researcher was viewed as an outsider and novice and was used as a resource by the children. This theme is used to inform adult-child relationships. The study was situated within an interest in participation rights for children and perspectives of children as competent beings. Asking children to account for their participation in playground activities situates children as analysers of their own social worlds and offers adults further information for understanding how children themselves construct their social interactions. While reporting on the experiences of one group of children, this study opens up theoretical questions about children’s social orders and these influences on their everyday practices. This thesis uncovers how children both participate in, and shape, their everyday social worlds through talk and interaction. It investigates the consequences that taken-for-granted activities of “playing the game” have for their social participation in the wider culture of the classroom. Consideration of this significance may assist adults to better understand and appreciate the social worlds of young children in the school playground.

Regulating non-executive directors in Australia : a socio-legal approach

Discusses the role of legislation and codes of conduct in influencing the behaviour of non-executive directors. Outlines the functions of a board of directors and considers the role on non-executive directors in particular. Traces the development of standards of skill required on non-executive directors both under the Australian Corporations Act 2001 and under common law. Questions whether these have brought about a real change in behaviour. Considers whether professionalisation of directorship could be more effective.

Outsourcing income tax returns : convenient and/or controversial

This paper investigates the outsourcing of income tax return preparation by Australian accounting firms. It identifies the extent to which firms are currently outsourcing accounting services or considering outsourcing accounting services, with a focus on personal and business income tax return preparation. The motivations and barriers for outsourcing by Australian accounting firms are also considered in this paper. Privacy, security of client data, and the competence of the outsourcing provider's staff have been identified as risks associated with outsourcing. An expectation relating to confidentiality of client data is also examined in this paper. Statistical analysis of data collected from a random sample of Australian accounting firms using a survey questionnaire provided the empirical data for the paper. The results indicate that the majority of Australian accounting firms are either currently outsourcing or considering outsourcing accounting services, and firms are outsourcing taxation preparation both onshore and offshore. The results also indicate that firms expect the volume of outsourced work to increase in the future. In contrast to the literature identifying labour arbitrage as the primary driver for organisations choosing to outsource, this study found that the main factors considered by accounting firms in the decision to outsource were to expedite delivery of services to clients and to enable the firm to focus on core competencies. Data from this study also supports the literature which ndicates that not all tax practitioners are adhering to codes of conduct in relation to client confidentiality. Research identifying the extent to which accounting services are outsourced is limited, therefore significant contributions to the academic literature and the accounting profession are provided by this ndicates that not all tax practitioners are adhering to codes of conduct in relation to client confidentiality. Research identifying the extent to which accounting services are outsourced is limited, therefore significant contributions to the academic literature and the accounting profession are provided by this study.

Accountability for good faith in commercial dealing: The Carter v Boehm legacy 250 years on

In common law jurisdictions such as England, Australia, Canada and New Zealand good faith in contracting has long been recognised in specific areas of the law such as insurance law and franchising, and more recently the implied duties of good faith and mutual trust and convenience in employment contracts have generated a considerable volume of case law. Outside of these areas of law that may be characterised as being strongly‘relational’ in character,the courts in common law jurisdictions have been reluctant to embrace a more universal application of good faith in contracting and performance. However increasingly there are cases which support the proposition that there is a common law duty of good faith of general application to all commercial contracts. Most important in this context is the recent decision of the Supreme Court of Canada in Bhasin v Hrynew.1 However, this matter is by no means resolved in all common law jurisdictions. This article looks at the recent case law and literature and at various legislative incursions including statutes, codes of conduct and regulations impacting good faith in commercial dealings.

Corporate Brand Repositioning with CSR as the Differentiating Factor: A Study on Consumer Perceptions

Purpose – This research paper studies how the strategy of repositioning enables marketers to communicate CSR as their brand’s differentiating factor. It aims at understanding how consumer perceptions can be managed to generate brand value through corporate brand repositioning when CSR is the differentiating factor. The purpose of this paper is to answer the following research question: How can consumer perceptions be managed to generate brand value through corporate brand repositioning when CSR is the differentiating factor? The two research objectives were: 1. to build a model, which describes the different components of consumer perceptions involved in generation of brand value through repositioning when CSR is the differentiating factor, 2. to identify the most critical components in the context of the case company, IKEA for generation of brand value during the process of corporate brand repositioning Design/methodology/approach – This paper is based on the literature review covering the logic of brand value generation, repositioning strategy and consumer perceptions connected to CSR activities. A key concept of the positioning theory, the brand’s differentiating factor, was explored. Previous studies have concluded that desirability of the differentiating factor largely determines the level of brand value-creation for the target customers. The criterion of desirability is based on three dimensions: relevance, distinctiveness and believability. A model was built in terms of these desirability dimensions. This paper takes a case study approach where the predefined theoretical framework is tested using IKEA as the case company. When developing insights on the multifaceted nature of brand perceptions, personal interviews and individual probing are vital. They enable the interviewees to reflect on their feelings and perceptions with their own words. This is why the data collection was based on means-end type of questioning. Qualitative interviews were conducted with 12 consumers. Findings – The paper highlights five critical components that may determine whether IKEA will fail in its repositioning efforts. The majority of the critical components involved believability perceptions. Hence, according to the findings, establishing credibility and trustworthiness for the brand in the context of CSR seems primary. The most critical components identified of the believability aspect were: providing proof of responsible codes of conduct via conducting specific and concrete CSR actions, connecting the company’s products and the social cause, and building a linkage between the initial and new positioning while also weakening the old positioning. Originality/value – Marketers’ obligation is to prepare the company for future demands. Companies all over the globe have recognized the durable trend of responsibility and sustainability. Consumer´s worry about the environmental and social impact of modern lifestyles is growing. This is why Corporate Social Responsibility (CSR) provides brands an important source of differentiation and strength in the future. The strategy of repositioning enables marketers to communicate CSR as their brand’s differentiating factor. This study aimed at understanding how consumer perceptions can be managed to generate brand value through corporate brand repositioning when CSR is the differentiating factor.

Modelos de empresa multinacional democrática o cooperativa

[ES] En este trabajo analizamos las posibles vías de desarrollar otro modelo de empresa multinacional desde tres puntos de vista. En primer lugar, analizaremos el papel que pueden desempeñar los códigos de conducta como instrumentos complementarios para diseñar una política social internacional. En segundo lugar, realizamos una breve reflexión sobre la cooperativa multinacional, o la cooperativa global, como alternativa cooperativa al modelo de empresa multinacional imperante. Por último, en tercer lugar, desde un punto de vista más amplio, nos referimos a las posibilidades de desarrollar un modelo de empresa multinacional más democrática. En este sentido, estudiamos algunos condicionantes que afectan al funcionamiento y a los procesos de decisión de las empresas multinacionales, en concreto nos referimos a los mecanismos de coordinación entre las diferentes unidades de la estructura multinacional y a las características de las filiales, en cuanto a su fortaleza o calidad.