Accounting information systems as institutional carriers: a case study of regulatory compliance in UK asset management houses

Previously, governments have responded to the impacts of economic failures and consequently have developed more regulations to protect employees, customers, shareholders and the economic wellbeing of the state. Our research addresses how Accounting Information Systems (AIS) may act as carriers for institutionalised practices associated with maintaining regulatory compliance within the context of UK Asset Management Houses. The AIS was found to be a strong conduit for institutionalized compliance related practices, utilising symbolic systems, relational systems, routines and artefacts to carry approaches relating to regulative, normative and cultural-cognitive strands of institutionalism. Thus, AIS are integral to the development and dissipation of best practice for the management of regulatory compliance. As institutional elements are clearly present we argue that AIS and regulatory compliance provide a rich context to further institutionalism. Since AIS may act as conduits for regulatory approaches, both systems adopters and clients may benefit from actively seeking to codify and abstract best practices into AIS. However, the application of generic institutionalized approaches, which may be applied across similar organizations, must be tempered with each firm’s business environment and associated regulatory exposure. A balance should be sought between approaches specific enough to be useful but generic enough to be universally applied.

Emotions and the habitus: Young people with socio-emotional differences (re)producing social, emotional and cultural capital in family and leisure space-times

In this paper we explore the importance of emotionally inter-dependent relationships to the functioning of embodied social capital and habitus. Drawing upon the experiences of young people with socio-emotional differences, we demonstrate how emotionally inter-dependent and relatively nurturing relationships are integral to the acquisition of social capital and to the co-construction and embodiment of habitus. The young people presented in this paper often had difficulties in forging social relationships and in acquiring symbolic and cultural capital in school spaces. However, we outline how these young people (re)produce and embody alternative kinds of habitus, based on emotionally reciprocal relationships forged through formal and informal leisure activities and familial and fraternal social relationships. These alternative forms of habitus provide sites of subjection, scope for acquiring social and cultural capital and a positive sense of identity in the face of problematic relations and experiences in school spaces.

Gueules cassées: the men behind the masks

Facially wounded soldiers of the First World War were, despite progress in plastic surgery, a particularly uncomfortable presence in war and post-war societies. Their self-perception and relationships with others are indicative of political, social, and emotional issues. Their treatment was not on a par with that of other veterans. In some instances, masks and attachments were used to cover the damaged features. They protected both the victim and the onlooker (i.e. society). This article analyses the practical and symbolic functions of masks in France and Great Britain. Drawing upon both artistic representations and historical documents, I argue that ultimately, what is perceived as an alien object is not the mask but the face behind it, and therewith the uncomfortable memory of the war itself.

Work placements in doctoral research training in the humanities: eight cases from translation studies

Research cooperation between academic and nonacademic institutions tends not to concern the humanities, where mutual financial rewards are mostly not in evidence. The study of eight nonacademic placements of doctoral researchers working on inter- lingual translation nevertheless indicates some degree of success. It is found that the placements lead to ongoing cooperation when the following conditions are met: 1) the nature of the placement is understood and relations of trust are established; 2) mutual benefits are envisaged; and 3) there are prior arrangements for receiving visiting researchers. A placement can be successful even when one of the last two factors is missing. Further, the measure of success for placements in the humanities should concern social and symbolic benefits, in addition to financial profits.

The king's champion: re-enacting Arthurian romance at the English coronation banquet

Recent scholarship has emphasised the extent to which historical events are reflected in medieval romance. This paper seeks to draw attention to an instance where that relationship appears to have been inverted and a romance motif was carefully recreated at a particularly important event in the historical world. From the fourteenth century onwards, a mounted knight ceremonially rode into the English coronation banquet and issued a challenge to all assembled. The visual detail of the ritual strikingly echoes that of the romance motif of the “intruder at the feast”. This motif crops up in numerous romances, and is particularly associated with Arthurian narratives where it usually serves as a catalyst for adventure, providing the court and the king with an opportunity to justify their authority and reputation. This paper analyses the precise nature of the historical ritual and explores how the romance resonances of the ceremony at the coronation feast could be used to underpin political authority and courtly identity. In doing so, it seeks to underscore the centrality of Arthurian romance to English monarchical self-imagining and the symbolic power which could be ascribed to the genre's themes and conventions.

Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe

Purpose – The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG emissions disclosures by 431 European companies. Design/methodology/approach – A classification of reporting completeness is developed with respect to the scope, type and reporting boundary of GHG emissions based on the guidelines of the GHG Protocol, Global Reporting Initiative and the Carbon Disclosure Project. Logistic regression analysis is applied to examine whether proxies for exposure to climate change concerns from different stakeholder groups influence the existence and/or completeness of quantitative GHG emissions disclosure. Findings – From 2005 to 2009, on average only 15 percent of companies that disclose GHG emissions report them in a manner that the authors consider complete. Results of regression analyses suggest that external stakeholder pressure is a determinant of the existence but not the completeness of emissions disclosure. Findings are consistent with stakeholder theory arguments that companies respond to external stakeholder pressure to report GHG emissions, but also with legitimacy theory claims that firms can use carbon disclosure, in this case the incomplete reporting of emissions, as a symbolic act to address legitimacy exposures. Practical implications – Bringing corporate GHG emissions disclosure in line with recommended guidelines will require either more direct stakeholder pressure or, perhaps, a mandated disclosure regime. In the meantime, users of the data will need to carefully consider the relevance of the reported data and develop the necessary competencies to detect and control for its incompleteness. A more troubling concern is that stakeholders may instead grow to accept less than complete disclosure. Originality/value – The paper represents the first large-scale empirical study into the completeness of companies’ disclosure of quantitative GHG emissions and is the first to analyze these disclosures in the context of stakeholder pressure and its relation to legitimation.

Exploring the role the brand plays in the choice of charity by UK volunteers

Charities need to understand why volunteers choose one brand rather than another in order to attract more volunteers to their organisation. There has been considerable academic interest in understanding why people volunteer generally. However, this research explores the more specific question of why a volunteer chooses one charity brand rather than another. It builds on previous conceptualisations of volunteering as a consumption decision. Seen through the lens of the individual volunteer, it considers the under-researched area of the decision-making process. The research adopts an interpretivist epistemology and subjectivist ontology. Qualitative data was collected through depth interviews and analysed using both Means-End Chain (MEC) and Framework Analysis methodology. The primary contribution of the research is to theory: understanding the role of brand in the volunteer decision-making process. It identifies two roles for brand. The first is as a specific reason for choice, an ‘attribute’ of the decision. Through MEC, volunteering for a well-known brand connects directly through to a sense of self, both self-respect but also social recognition by others. All four components of the symbolic consumption construct are found in the data: volunteers choose a well-known brand to say something about themselves. The brand brings credibility and reassurance, it reduces the risk and enables the volunteer to meet their need to make a difference and achieve a sense of accomplishment. The second closely related role for brand is within the process of making the volunteering decision. Volunteers built up knowledge about the charity brands from a variety of brand touchpoints, over time. At the point of decision-making that brand knowledge and engagement becomes relevant, enabling some to make an automatic choice despite the significant level of commitment being made. The research identifies four types of decision-making behaviour. The research also makes secondary contributions to MEC methodology and to the non-profit context. It concludes within practical implications for management practice and a rich agenda for future research.

ROOT PROBLEM FOR CONVENIENT MAPS

In this paper we study when the minimal number of roots of the so-called convenient maps horn two-dimensional CW complexes into closed surfaces is zero We present several necessary and sufficient conditions for such a map to be root free Among these conditions we have the existence of specific fittings for the homomorphism induced by the map on the fundamental groups, existence of the so-called mutation of a specific homomorphism also induced by the map, and existence of particular solutions of specific systems of equations on free groups over specific subgroups

Invariant theory and reversible-equivariant vector fields

In this paper we present results for the systematic study of reversible-equivariant vector fields - namely, in the simultaneous presence of symmetries and reversing symmetries - by employing algebraic techniques from invariant theory for compact Lie groups. The Hilbert-Poincare series and their associated Molien formulae are introduced,and we prove the character formulae for the computation of dimensions of spaces of homogeneous anti-invariant polynomial functions and reversible-equivariant polynomial mappings. A symbolic algorithm is obtained for the computation of generators for the module of reversible-equivariant polynomial mappings over the ring of invariant polynomials. We show that this computation can be obtained directly from a well-known situation, namely from the generators of the ring of invariants and the module of the equivariants. (C) 2008 Elsevier B.V, All rights reserved.

Experimental identification of chaotic fibers

In a 2D parameter space, by using nine experimental time series of a Clitia`s circuit, we characterized three codimension-1 chaotic fibers parallel to a period-3 window. To show the local preservation of the properties of the chaotic attractors in each fiber, we applied the closed return technique and two distinct topological methods. With the first topological method we calculated the linking, numbers in the sets of unstable periodic orbits, and with the second one we obtained the symbolic planes and the topological entropies by applying symbolic dynamic analysis. (C) 2007 Elsevier Ltd. All rights reserved.

En vältränad och hälsosam kropp - eller bara en täckmantel för vad det egentligen handlar om? : En innehållsanalys av träningstidningarna Body och Fitness

The aim with this Essay is to examine the two most read magazines in Sweden covering the areas of exercising, fitness, bodybuilding, diets and “wellness” –Fitness and Body. Fitness’s target group is predominantly woman, while Body is almost exclusively read by men. The analysis is first done quantitatively, by systematically categorising the contents of the magazines. Then a qualitative analysis is made. Using two different theories, Anja Hirdman’s gender concept along with her constructivistic media perspective and the theory of Symbolic Interactionism, i try to answer the following questions; Does the two magazines term of address and language differ from one and other? And if that is the case, in what way? With point of departure from contents and subject areas, how are the two magazines compounded? How can the underlying message in the different articles be interpreted?The analysis shows that both magazines followed their purpose of writing about exercising in general, diet, fitness and bodybuilding. However, the magazine Fitness writes more often then Body about matters not following the given purpose, and the language in Body is more informative and general in comparison with the language used in Fitness. Still, the messages sent out by the different articles are in majority of the respects similar. Both magazines are portraying body ideals who can be understand as extreme. In Body the message feels fairly straight, “Build bigger muscles and burn more fat”, whereas Fitness willingly use the concept of “wellness” as a cover for what the message really is, namely “get your self a rock hard body through dieting and hard training”!

Med perspektiv på gymnasievalet : en kvalitativ undersökning av motiv, värderingar och attityder som väglett några ungdomar inför deras gymnasieval

Vid femton års ålder ställs skolungdomar i vårt land inför ett beslut som sannolikt kommer att få konsekvenser för dem under lång tid. De ska då välja vilket gymnasieprogram de ska gå under de närmast följande tre åren, en tid under vilken de i hög grad formar sin identitet och skapar nya nätverk. Gymnasieutbildningen ger dessutom en första inriktning inför deras studie- och yrkeskarriär och valet kan därför ses som en manifestation av vad den unga människan har tänkt med sitt liv.Syftet med denna uppsats är att undersöka vilka motiv, värderingar och attityder som väglett några ungdomar vid deras val av gymnasieprogram. Min utgångspunkt är att det kan finnas en rad olika faktorer som spelar in och mina frågeställningar är därför:•Vilken roll har viktiga personer i den närmaste omgivningen, som föräldrar, syskon och kompisar spelat?•Vilken betydelse har individens egna biografiska erfarenheter av skola och arbete haft?•Hur kan valet av program relateras till deras nuvarande självbild eller identitet?•Kan individens mer kulturellt grundade attityder till arbete och karriär ha påverkat beslutet?•Finns det uttalade eller outtalade framtidsplaner eller livsprojekt i bakgrunden?•Vilken betydelse har individens förhållande till samhällets strukturella mönster vad gäller klass och kön i dessa fall?Undersökningen har genomförts i form av en fokusgrupp och kvalitativa intervjuer där fem gymnasieelever deltagit. De gick första året och hade därmed redan gjort sina val och dessutom påbörjat sin utbildning. Perspektivet för dem är retrospektivt.De teoretiska perspektiv jag har tillämpat på intervjumaterialet är tre: Med symbolisk interaktionism har jag försökt lägga ett aktörsperspektiv. Med Bourdieus begrepp habitus och kapital anlade jag ett strukturellt perspektiv. Slutligen har jag, med begreppet livsprojekt, velat koppla samman de intervjuades värderingsmönster med deras gymnasieval.De slutsatser som kan dras är att alla dessa perspektiv har sin tillämpning, ibland på en och samma individ. Men det har varit lättare att påvisa aktörskapet än de strukturella faktorerna. Vad gäller värderingsmönstren har undersökningen gett en mångtydig bild.

Broschyr om avändarprofiler

The project group is participating in a measuring project that is a cooperation between CIT EnergyManagement AB, the Measuring unit of Chalmers and College of Dalarna.The results from the measurementswill be put together and presented in a brochure.When designing the brochure a great deal of planning has been made how to attract the targetgroup.To make the contents of the brochure more attractive, which mainly will contain text, a lot of imageswith a symbolic substance have been used. To keep the brochure together it has been divided into fivechapters that each has been given one specific colour. The colours are consistent on initials, headlinesand images.At the moment the results of the measurements are not yet ready and the text for the brochure is notpossible to complete now. This project is expected to finish in the fall when all the measurements havebeen compiled.

Populärmusik i TV-reklam : En kvalitativ undersökning av musiken som betydelsebärande teckensystem

This paper examines a popular music song (Heartbeats by Jose Gonzalez) as a sign system in television advertising. The study was conducted through qualitative questionnaires in connection to an audio-visual method of analysis called Masking. The method facilitates the analysis of isolated parts in the audio-visual spectrum by masking/hiding parts of the audio-visual totality.The survey had seven respondents where a hermeneutic epistemological approach was used. For the analysis Cooper's theory of brand identity (Practical and Symbolic Attitudes to Buying Brands) was used together with an interaction model for music in audio-visual advertising called "Modes of music-image interaction”. The results showed that the music was associated with values as genuine, honest, responsibility, purity, independence and innovation. The music's symbolic values helped to position the brand in a lifestyle context. The music also helped to express the target group’s identity and attitudes by being innovative and independent. It also enhanced the perception of the visual colour rendition in the film. In general the television advertisement perceived more positive and entertaining when the music was present. In other words the music's social and cultural position contributed to raise the film's credibility. A deeper social and cultural value was created in the movie through resonance between symbolic values of the music and symbolic values of the film.