The big 4 in Bangladesh:caught between the global and the local

Purpose- This article explores the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which Global Professional Service Firms can be thought of as being genuinely ‘global’. Methodology/Approach- Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms. Findings- The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalising capitalism and standardised ‘best practices’ in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market. Research implications- The findings cast doubt on the extent to which self-styled Global Professional Service firms are truly ‘global’ in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets. Originality/Value- Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege ‘core’ western empirical settings. Very little is known about Professional Service Firms in ‘peripheral’ or emerging markets. Furthermore, this study extends the application of the System, Society and Dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.

Energy and CO2 fluxes in temperate deciduous broadleaf forests: using local add-covariance data for a global optimization of ORCHIDEE model

Non peer reviewed

Control of pattern formation by time-delay feedback with global and local contributions

We consider the suppression of spatiotemporal chaos in the complex GinzburgLandau equation by a combined global and local time-delay feedback. Feedback terms are implemented as a control scheme, i.e., they are proportional to the difference between the time-delayed state of the system and its current state. We perform a linear stability analysis of uniform oscillations with respect to space-dependent perturbations and compare with numerical simulations. Similarly, for the fixed-point solution that corresponds to amplitude death in the spatially extended system, a linear stability analysis with respect to space-dependent perturbations is performed and complemented by numerical simulations. © 2010 Elsevier B.V. All rights reserved.

The transition movement and food sovereignty: from local resilience to global engagement in food system transformation

The emergence of grassroots social movements variously preoccupied with a range of external threats, such as diminishing supplies of fossil energy or climate change, has led to increased interest in the production of local food. Drawing upon the notion of cognitive praxis, this article utilises transition as a trajectory guided by an overarching cosmology that brings together a broad social movement seeking a more resilient future. This ‘grand narrative’ is reinforced by ‘transition movement intellectuals’ who serve to shape an agenda of local preparedness in the face of uncertainty, rather than structural analysis of the global system. In this context, growing and producing food offers important multi-functional synergies by reconnecting people to place and its ecological endowments and serves to provide a vital element in civic mobilisation. Yet, local food could also become a means to build international solidarity in defence of food sovereignty and establish a global coalition opposed to the corporate agri-food agenda of biotechnologies, land grabbing and nutritional impoverishment.

Global and local perceptual style, field-independence, and central coherence: an attempt at concept validation

Historically, the concepts of field-independence, closure flexibility, and weak central coherence have been used to denote a locally, rather globally, dominated perceptual style. To date, there has been little attempt to clarify the relationship between these constructs, or to examine the convergent validity of the various tasks purported to measure them. To address this, we administered 14 tasks that have been used to study visual perceptual styles to a group of 90 neuro-typical adults. The data were subjected to exploratory factor analysis. We found evidence for the existence of a narrowly defined weak central coherence (field-independence) factor that received loadings from only a few of the tasks used to operationalise this concept. This factor can most aptly be described as representing the ability to dis-embed a simple stimulus from a more complex array. The results suggest that future studies of perceptual styles should include tasks whose theoretical validity is empirically verified, as such validity cannot be established merely on the basis of a priori task analysis. Moreover, the use of multiple indices is required to capture the latent dimensions of perceptual styles reliably.

Global environmental change: local perceptions, understandings, and explanations

Global environmental change (GEC) is an increasingly discussed phenomenon in the scientific literature as evidence of its presence and impacts continues to grow. Yet, while the documentation of GEC is becoming more readily available, local perceptions of GEC— particularly in small-scale societies—and preferences about how to deal with it, are still largely overlooked. Local knowledge and perceptions of GEC are important in that agents make decisions (including on natural resource management) based on individual perceptions. We carried out a systematic literature review that aims to provide an exhaustive state-of-the-art of the degree to and manner in which the study of local perceptions of change are being addressed in GEC research. We reviewed 126 articles found in peer-reviewed journals (between 1998 and 2014) that address local perceptions of GEC. We used three particular lenses of analysis that are known to influence local perceptions, namely (i) cognition, (ii) culture and knowledge, and (iii) possibilities for adaptation.We present our findings on the geographical distribution of the current research, the most common changes reported, perceived drivers and impacts of change, and local explanations and evaluations of change and impacts. Overall, we found the studies to be geographically biased, lacking methodological reporting, mostly theory based with little primary data, and lacking of indepth analysis of the psychological and ontological influences in perception and implications for adaptation. We provide recommendations for future GEC research and propose the development of a “meta-language” around adaptation, perception, and mediation to encourage a greater appreciation and understanding of the diversity around these phenomena across multiple scales, and improved codesign and facilitation of locally relevant adaptation and mitigation strategies.

From global advocacy to local resistance. Benin's experience of competency-based school curriculum

In the vein of the "Education for All" campaign to promote access to education, a wave of curriculum revision along the competency-based approach has swept francophone countries in sub-Sahara Africa, thus Benin. The current study documents local actors' various interactions with the curricular reform in the course of its implementation. Secondary data supplemented with qualitative research techniques such as semi-structured interviews with teachers, and focus group discussions with parents enable to relate the patterns of change, the challenges and resistance to change. The actors spectrum generated illustrates advocacy on one hand and resistance on the other. Advocacy of local actors reflects the global optimistic discourse on education and resistance is favoured by disappointing policy outcomes as well as contextual constraints. (DIPF/Orig.)

The relation between local and global influence of individuals in scale-free networks

Large-degree nodes in scale-free networks are normally responsible for large cascades of epidemics. However, recent research shows small-degree nodes can also produce large-scale epidemics in the real world. In this letter, we investigate the relation between local and global influence of individuals in scale-free network in order to theoretically explain this real-world phenomenon. The local influence of an individual corresponds to the node degree, and the global influence of an individual reflects the expected number of individuals directly or indirectly influenced by this individual in epidemics. We formalize the later as the novel epidemic betweenness concept, to mathematically estimate the global influence of individuals. Our analysis shows that the global influence follows power-law distributions in scale-free networks. We also observe that the average global influence of individuals is power-law to the degree of nodes, which well explains the reason why large-degree nodes are more likely to produce large cascades of epidemics. In addition, we discover that some smalldegree nodes also possess large global influence in terms of epidemics betweenness. This well explains the counter-intuitive phenomenon in recent research.

Refugiados: un ejercicio de reflexión global y acción local

En una sociedad donde la ausencia de valores ha originado una crisis social y financiera, debemos educar a nuestros estudiantes para que sean profesionales responsables, capaces y honestos. El objetivo de este proyecto es despertar en los alumnos el interés por la faceta más social de la profesión. La Arquitectura tiene herramientas y estrategias para diseñar entornos que mejoren la vida de las personas. Pensar de manera global y dar solución local a los problemas de la humanidad es una asignatura más para los arquitectos. Refugiados, una crisis humanitaria, es el tema elegido para este proyecto. Concretamente, por ser de actualidad, lo hemos centrado en la crisis de los refugiados sirios.

WHEN GLOBAL CONSERVATION MEETS LOCAL LIVELIHOODS: PEOPLE AND PARKS IN CENTRAL AMERICA

SummaryNational park and related forest conservation efforts tend to emanate from core areas of the world and are often imposed on rural people living on forest fringes in the least developed regions of lesser developed countries. We address the social and cultural processes that ensue when center-originatingconservation meets local people with their resource-dependent livelihoods, and how these vary under different circumstances. We examine and compare local people’s environmental andforest-related values and behaviors, using cultural models, after the establishment of national parks in two countries with very different social and environmental histories—Costa Rica and Honduras. We find that external cultural models were widely adopted by local people—hegemonic to the extent of structuring even discourse opposing conservation. Local people often expressed environmental values, but used formulaic language that suggested that these values were not well integrated with other aspects of their life and often not motivating. We pay particular attention to relationships between environmental values and livelihood values, and the varying ways that new, local environmental discourses and values emerge that mediate between these often conflicting value spheres.The recent international increase in national parks is a phenomenon of globalization, and often imposes new conservation practices and environmental values onto local people. While these new national parks have some broad public benefits that can be thought of as global, e.g. their role in preventing biodiversity loss and climate change, it is also true that few concrete benefits accrue to local people and that parks often impose great costs on local people in the form of lost land, diminished access to resources, and diminished autonomy as national governments and internationalorganizations extend into local life in new ways.These changes have serious repercussions for local people, often threatening their livelihoods and well-being in significant ways. Yet our results suggest that local people may be willing to work with park managers to co-inhabit landscapes when park managers are able to accommodate local livelihood needs.Keywords: National parks, Central America, Costa Rica, Honduras, forest conservationResumenLos parques nacionales y otros esfuerzos de conservación forestal tienden a surgir en las principales áreas núcleo del mundo, y por lo general son impuestos a los pobladores de espacios rurales que habitan franjas forestales de los países en vías de desarrollo.Este artículo se enfoca en los procesos sociales y culturales que se originan a partir de la imposición de estas áreas de conservación y sobre cómo se ve afectada la subsistencia de los pobladores que dependen de los recursos naturales de dichas áreas. También se evalúan y comparan los valores y comportamientos relacionados con el ambiente, percibidos por los pobladores con el establecimiento de parques nacionales, en dos países con historias sociales y ambientales muy diferentes como lo son Costa Rica y Honduras; para lo cual se utilizaron modelos culturales. Al respecto, se encontró que varios modelos culturales externos, que fueron ampliamente adoptados por los pobladores locales, han llegado a ser hegemónicos, afectando la conservación. Los habitantes del lugar estaban disconformes con respecto a los nuevos valores ambientales, porque estos, por un lado, no estaban adecuadamente integrados con otros aspectos de su vida, y por la escasa motivación en materia de conservación ambiental.De esta forma, se resalta la relación entre los valores ambientales y los valores de sus forma de vida;entre las nuevas formas de ruptura y los valores emergentes que median entre la esfera de valores conflictivos.El reciente aumento internacional de parques naciones es un fenómeno de globalización, y en consecuencia, impone nuevas prácticas de conservación y valores ambientales a los habitantes de estas localidades. Mientras estos nuevos parques nacionales generan algunas ventaja públicas, que pueden ser pensadas como globales (p.ej. su papel en la prevención de la pérdida de diversidad biológica y el cambio de clima), también ocasionan escasos beneficios para las comunidades, al imponer elevados costos para los pobladores locales como lo son: la pérdida de tierras, la disminución en el acceso a los recursos y la reducción de la autonomía, ya sea ante el gobierno nacional u organizaciones internaciones que extienden sus acciones políticas a la vida local en todas sus nuevas formas. Estos cambios repercuten drásticamente en los habitantes del lugar, lo cual a menudo amenaza, en general, el sustento y el bienestar, de modo significativo.Los resultados sugieren que los habitantes del lugar podrían estar dispuestos a trabajar con los gerentes del parque para co-habitar paisajes cuando éstos sean capaces de priorizar las necesidades de sobrevivencia de las formas de vida de los habitantes.Palabras clave: parques nacionales, América Central, Costa Rica, conservación forestal

Negotiating social and moral order in internet relay chat

Although internet chat is a significant aspect of many internet users’ lives, the manner in which participants in quasi-synchronous chat situations orient to issues of social and moral order remains to be studied in depth. The research presented here is therefore at the forefront of a continually developing area of study. This work contributes new insights into how members construct and make accountable the social and moral orders of an adult-oriented Internet Relay Chat (IRC) channel by addressing three questions: (1) What conversational resources do participants use in addressing matters of social and moral order? (2) How are these conversational resources deployed within IRC interaction? and (3) What interactional work is locally accomplished through use of these resources? A survey of the literature reveals considerable research in the field of computer-mediated communication, exploring both asynchronous and quasi-synchronous discussion forums. The research discussed represents a range of communication interests including group and collaborative interaction, the linguistic construction of social identity, and the linguistic features of online interaction. It is suggested that the present research differs from previous studies in three ways: (1) it focuses on the interaction itself, rather than the ways in which the medium affects the interaction; (2) it offers turn-by-turn analysis of interaction in situ; and (3) it discusses membership categories only insofar as they are shown to be relevant by participants through their talk. Through consideration of the literature, the present study is firmly situated within the broader computer-mediated communication field. Ethnomethodology, conversation analysis and membership categorization analysis were adopted as appropriate methodological approaches to explore the research focus on interaction in situ, and in particular to investigate the ways in which participants negotiate and co-construct social and moral orders in the course of their interaction. IRC logs collected from one chat room were analysed using a two-pass method, based on a modification of the approaches proposed by Pomerantz and Fehr (1997) and ten Have (1999). From this detailed examination of the data corpus three interaction topics are identified by means of which participants clearly orient to issues of social and moral order: challenges to rule violations, ‘trolling’ for cybersex, and experiences regarding the 9/11 attacks. Instances of these interactional topics are subjected to fine-grained analysis, to demonstrate the ways in which participants draw upon various interactional resources in their negotiation and construction of channel social and moral orders. While these analytical topics stand alone in individual focus, together they illustrate different instances in which participants’ talk serves to negotiate social and moral orders or collaboratively construct new orders. Building on the work of Vallis (2001), Chapter 5 illustrates three ways that rule violation is initiated as a channel discussion topic: (1) through a visible violation in open channel, (2) through an official warning or sanction by a channel operator regarding the violation, and (3) through a complaint or announcement of a rule violation by a non-channel operator participant. Once the topic has been initiated, it is shown to become available as a topic for others, including the perceived violator. The fine-grained analysis of challenges to rule violations ultimately demonstrates that channel participants orient to the rules as a resource in developing categorizations of both the rule violation and violator. These categorizations are contextual in that they are locally based and understood within specific contexts and practices. Thus, it is shown that compliance with rules and an orientation to rule violations as inappropriate within the social and moral orders of the channel serves two purposes: (1) to orient the speaker as a group member, and (2) to reinforce the social and moral orders of the group. Chapter 6 explores a particular type of rule violation, solicitations for ‘cybersex’ known in IRC parlance as ‘trolling’. In responding to trolling violations participants are demonstrated to use affiliative and aggressive humour, in particular irony, sarcasm and insults. These conversational resources perform solidarity building within the group, positioning non-Troll respondents as compliant group members. This solidarity work is shown to have three outcomes: (1) consensus building, (2) collaborative construction of group membership, and (3) the continued construction and negotiation of existing social and moral orders. Chapter 7, the final data analysis chapter, offers insight into how participants, in discussing the events of 9/11 on the actual day, collaboratively constructed new social and moral orders, while orienting to issues of appropriate and reasonable emotional responses. This analysis demonstrates how participants go about ‘doing being ordinary’ (Sacks, 1992b) in formulating their ‘first thoughts’ (Jefferson, 2004). Through sharing their initial impressions of the event, participants perform support work within the interaction, in essence working to normalize both the event and their initial misinterpretation of it. Normalising as a support work mechanism is also shown in relation to participants constructing the ‘quiet’ following the event as unusual. Normalising is accomplished by reference to the indexical ‘it’ and location formulations, which participants use both to negotiate who can claim to experience the ‘unnatural quiet’ and to identify the extent of the quiet. Through their talk participants upgrade the quiet from something legitimately experienced by one person in a particular place to something that could be experienced ‘anywhere’, moving the phenomenon from local to global provenance. With its methodological design and detailed analysis and findings, this research contributes to existing knowledge in four ways. First, it shows how rules are used by participants as a resource in negotiating and constructing social and moral orders. Second, it demonstrates that irony, sarcasm and insults are three devices of humour which can be used to perform solidarity work and reinforce existing social and moral orders. Third, it demonstrates how new social and moral orders are collaboratively constructed in relation to extraordinary events, which serve to frame the event and evoke reasonable responses for participants. And last, the detailed analysis and findings further support the use of conversation analysis and membership categorization as valuable methods for approaching quasi-synchronous computer-mediated communication.