Transplanting Anglo-American accounting oversight boards to a diverse institutional context

The introduction of accounting and auditing oversight boards (OBs) has been promoted on a global scale as a key component of the international financial architecture that has emerged over the past two decades. Such institutions, modeled on the Anglo-American tradition, are domestically organized and embedded within distinctively diverse institutional contexts. Their role is to ease agency problems, improve the quality of financial reporting, and help provide stability in the global financial system. We employ an institutional approach, located within the broader political economy framework of global capitalism, to examine the establishment and operation of the new regulatory regime in Greece. Greece, a member of the European Union, exhibits characteristics of a "delegative" democracy, i.e. a traditionally weak institutionalization, reform (in)capacity problems and a clientelistic political system. Our case study shows that the formation and operation of the newly-established system of oversight is conditioned by local political and economic constraints and, thus, does not automatically translate into concrete benefits for the quality of financial reporting. We also draw attention to the structural mismatch between a progressing globalized financial integration and the fragmented nature of the system of oversight, and illustrate that OBs' independence from local governments is an important but neglected issue.

Challenges for expatriate managers:an exploration of cross-cultural management, adjustment, and training issues faced by Anglo-American managers in Hong Kong

This field work study furthers understanding about expatriate management, in particular, the nature of cross-cultural management in Hong Kong involving Anglo-American expatriate and Chinese host national managers, the important features of adjustment for expatriates living and working there, and the type of training which will assist them to adjust and to work successfully in this Asian environment. Qualitative and quantitative data on each issue was gathered during in-depth interviews in Hong Kong, using structured interview schedules, with 39 expatriate and 31 host national managers drawn from a cross-section of functional areas and organizations. Despite the adoption of Western technology and the influence of Western business practices, micro-level management in Hong Kong retains a cultural specificity which is consistent with the norms and values of Chinese culture. There are differences in how expatriates and host nationals define their social roles, and Hong Kong's recent colonial history appears to influence cross-cultural interpersonal interactions. The inability of the spouse and/or family to adapt to Hong Kong is identified as a major reason for expatriate assignments to fail, though the causes have less to do with living away from family and friends, than with Hong Kong's highly urbanized environment and the heavy demands of work. Culture shock is not identified as a major problem, but in Hong Kong micro-level social factors require greater adjustment than macro-level societal factors. The adjustment of expatriate managers is facilitated by a strong orientation towards career development and hard work, possession of technical/professional expertise, and a willingness to engage in a process of continuous 'active learning' with respect to the host national society and culture. A four-part model of manager training suitable for Hong Kong is derived from the study data. It consists of a pre-departure briefing, post-arrival cross-cultural training, language training in basic Cantonese and in how to communicate more effectively in English with non-native speakers, and the assignment of a mentor to newly arrived expatriate managers.

Introduction: towards an Anglo-German Histoire Croisée. migrants, transfers and cross-national entanglements

From the seventeenth until the twentieth century, Germans formed a prominent immigrant group in Great Britain. Their number included many occupations, and many occupied positions of significance. This volume brings together the most recent research on the subject, and places it firmly in the context of migration and transnational studies. It focuses on the significance of migration to cultural transfer, and highlights the contribution of Germans to the course of British history.

Motivational state and process within the sociolinguistic context : an Anglo-French comparative study of school pupils learning foreign languages

The aim of this study was to investigate the effect of the socio-cultural environment upon the motivation school children have to learn foreign languages. Motivation was therefore considered from a sociolinguistic, rather than from a psycholinguistic perspective, giving primary importance to contextual, as opposed to personal factors. In order to examine the degree of relationship between motivational intensity and the contextual factors of parental attitudes, amount of foreign language exposure and the employment related value of foreign language learning (FLL), data obtained from school children living in two distinct sociolinguistic environments (Mulhouse, France and Walsall, England) were compared and contrasted. A structured sample drawn from pupils attending schools in Mulhouse and Walsall supplied the data base for this research. The main thrust of the study was quantitative in approach, involving the distribution of almost 1000 questionnaires to pupils in both towns. This was followed up by the use of qualitative methods, in the form of in-depth interviews with an individually matched sample of over 50 French/English pupils. The findings of the study indicate that FLL orientations, attitudes and motivation vary considerably between the two sociolinguistic environments. Levels of motivation were generally higher in the French sample than in the English one. Desire to learn foreign languages and a commitment to expend effort in order to fulfil this desire were key components of this motivation. The study also found evidence to suggest that the importance accorded to FLL by the socio-cultural context, communicated to the child through the socialisation agents of the family, the mass media and prospective employers, is of key importance in FLL motivation.

Translating Nietzsche, mediating literature: Alexander Tille and the limits of Anglo-German intercultural transfer

Dr. Alexander Tille (1866–1912) was one of the key-figures in Anglo-German intercultural transfer towards the end of the 19th century. As a lecturer in German at Glasgow University he was the first to translate and edit Nietzsche’s work into English. Writers such as W. B. Yeats were influenced by Nietzsche and used Tille’s translations. Tille’s social Darwinist reading of the philosopher’s oeuvre, however, had a narrowing impact on the reception of Nietzsche in the Anglo-Saxon world for decades. Through numerous publications Tille disseminated knowledge about British authors (e.g., Robert Louis Stevenson, William Wordsworth) in Germany and about German authors (e.g., Johann Wolfgang von Goethe) in Britain. His role as mediator also extended into areas such as history, religion, and industry. During the Boer war, however, Tille’s outspoken pro-German nationalism brought him in conflict with his British host society. After being physically attacked by his students he returned to Germany and published a highly anglophobic monograph. Tille personifies the paradox of Anglo-German relations in the pre-war years, which deteriorated despite an increase in intercultural transfer and knowledge about the respective Other.

A study of the differences among African -American, Hispanic, and Anglo women on the perceived barriers and strategies to career advancement in public school administration

Women have been traditionally excluded from the ranks of principals and district administrators in public school systems throughout the country. Traditionally, Anglo women have been more successful than African American and Hispanic women in breaking down the barriers that impede their ascension to the top. The purpose of this study was to ascertain how African American, Hispanic, and Anglo higher-level female administrators perceive the barriers that hinder their progress, the effects of the barriers, and the strategies to overcome the barriers. ^ Two hundred, sixty female administrators employed with Miami-Dade County Public Schools and serving in the role of principal or higher were mailed a questionnaire consisting of 49 questions centering on personal and professional characteristics, perceptions of barriers, perceived effects of barriers, and strategies to overcome the barriers. One hundred, seventy-five questionnaires were returned. To analyze the respondents' personal and professional characteristics, cross tabulations were conducted on the demographic information and on the strategies. ANOVA was conducted on the barriers and the effects of the barriers by ethnic groups. Tukey's test for post-hoc comparisons was utilized to identify groups with means significantly divergent from those of other ethnicities. ^ The data revealed that Hispanic female higher-level administrators who returned the questionnaire were more likely to be married and have children as compared to Anglo and African American female administrators. When addressing the barriers to career success, African American females had a higher mean score on 14 of the 17 barriers to career success as compared to the other ethnic groups. Hispanic female administrators proved to be more successful in utilizing the strategies to overcome career barriers. The strategy, forming a “New Girl Network,” was the least utilized with 79 of the respondents reporting that they had never used it. ^ It is concluded that there is strong need for female administrators to network, mentor, and support one another. Also, it is imperative that the success of particular groups in certain areas is shared with others. ^

L'émergence du discours identitaire anglo-québécois dans The Gazette de 1970 à 1980

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.

L'émergence du discours identitaire anglo-québécois dans The Gazette de 1970 à 1980

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.

Kevin Barry and the Anglo-Irish Propaganda War

Most Irish people, when asked what they know of the life and death of Kevin Barry, will pause for a moment while they recall the words of a famously maudlin ballad. A few points will emerge: ‘a lad of eighteen summers’ … ‘British soldiers tortured Barry’ … ‘refused to turn informer’ … ‘hanged him like a dog’ … ‘another martyr for old Ireland, another murder for the crown’. That they know anything at all about Kevin Barry is testimony, among other things, to the power of popular music for the making of political propaganda. Along with Father Murphy, Seán South and Fergal O’Hanlon, Kevin Barry figures in the pantheon of nationalist Ireland’s popular historical heroes, largely because somebody happened to write a good song about him. In many ways this is unfortunate, for Barry and the rest were once living people, and the process of iconographifying them in popular balladry, like all forms of political propaganda, serves not to clarify their roles in the historical events in which they played a part, but rather to obscure and distort them. So it is worth reconsidering the story of Kevin Barry, for a number of reasons. To begin with, his short life reached its climax at a vital moment in the long struggle for Irish self-government, a moment when the violence unleashed in 1916 burst forth again with renewed savagery on both British and Irish sides, involving in the Barry case the deaths of four young men aged between fifteen and twenty.

Have Anglo-Saxon concepts really influenced the development of European qualifications policy?

This paper considers how far Anglo-Saxon conceptions of have influenced European Union vocational education and training policy, especially given the disparate approaches to VET across Europe. Two dominant approaches can be identified: the dual system (exemplified by Germany); and output based models (exemplified by the NVQ ‘English style’). Within the EU itself, the design philosophy of the English output-based model proved in the first instance influential in attempts to develop tools to establish equivalence between vocational qualifications across Europe, resulting in the learning outcomes approach of the European Qualifications Framework, the credit-based model of European VET Credit System and the task-based construction of occupation profiles exemplified by European Skills, Competences and Occupations. The governance model for the English system is, however, predicated on employer demand for ‘skills’ and this does not fit well with the social partnership model encompassing knowledge, skills and competences that is dominant in northern Europe. These contrasting approaches have led to continual modifications to the tools, as these sought to harmonise and reconcile national VET requirements with the original design. A tension is evident in particular between national and regional approaches to vocational education and training, on the one hand, and the policy tools adopted to align European vocational education and training better with the demands of the labour market, including at sectoral level, on the other. This paper explores these tensions and considers the prospects for the successful operation of these tools, paying particular attention to the European Qualifications Framework, European VET Credit System and European Skills, Competences and Occupations tool and the relationships between them and drawing on studies of the construction and furniture industries.

Official histories of parliament and the nature of the union of 1707:a forgotten episode in Anglo-Scottish academic relations

The Scottish Committee on the History of Parliament was established in 1936 as an offshoot of Col. Josiah Wedgwood's scheme for a collaborative ‘history of parliament’ researched and written on biographical lines. Circumstances, however, determined that the Scottish history would take a separate path. When Wedgwood's scheme was revived in 1951 an unsuccessful attempt was made to reintegrate the two projects. Discussions between the respective managing committees were conflicted and often bad-tempered, focussing on different interpretations of the nature of the united parliament created in 1707. The Scottish committee insisted that it was a new constitutional entity, while the English saw it as a continuation of the Westminster parliament with Scottish MPs added. This story of mutual incomprehension illustrates the profound differences between Scottish and English academics in the writing of parliamentary history, and also reveals a hitherto unobserved element in the development among leading Scottish jurists of a strain of ‘legal nationalism’ based on their interpretation of the constitutional significance of the Union.

Applying a genre-based instruction to develop writing skills in a tenth grade english course of the Liceo Anglo del Valle [recurso electr?nico]

Esta propuesta did?ctica basada en un enfoque por g?neros textuales o ?Genre-Based Instruction? (GBI) para ense?ar en un grado decimo de una escuela secundaria con ?nfasis comercial, trata de poner en relieve la importancia de aplicar un enfoque de ense?anza que tenga en cuenta varios par?metros, tales como las necesidades del estudiante, el uso de textos aut?nticos, l?xico especializado y principalmente los g?neros textuales en la escritura de textos acad?micos. En t?rminos pedag?gicos, este enfoque por g?neros textuales permite trabajar desde situaciones significativas relacionadas con las expectativas de los estudiantes para aprender algo, porque el maestro debe contextualizar la acci?n docente para cumplirlas. Esto significa que el profesor debe ser capaz de gestionar ciertos aspectos de las disciplinad, en este caso, el ?rea comercial.