Comparability of German and Australian disclosures in financial reports

Reports an international comparison between Australian and German company annual reports. The theoretical framework was drawn from Hofstede's analysis of national cultural value dimensions and Gray's accounting sub-cultural values. The results, using the method developed by Van der Tas, showed low levels of international harmony on accounting policies.

Relationship between verbal working memory and the SCAN-C in children with specific language impairment

Purpose: An ongoing concern with the evaluation of auditory processing disorders is the extent that assessment instruments are influenced by higher order cognitive functions. This study examined the relationship between verbal working memory and performance on the Test for Auditory Processing Disorders in Children--Revised (SCAN-C; Keith, 2000b) in children with specific language impairment (SLI) and typically developing (TD) children.

Method: Sixteen children with SLI and 16 TD children ages 8/4 to 11 years participated in the study. The children were presented with the SCAN-C and tests measuring verbal working memory.

Results: Initial comparisons revealed that the SLI group obtained significantly lower scores than the TD group on the SCAN-C. However, after controlling for verbal working memory, significant differences between the 2 groups were no longer observed. Correlational analyses revealed that the composite score from the SCAN-C was related to all tests assessing verbal working memory.

Conclusions: Performance on the SCAN-C may be related to working memory functioning. As a consequence, it is unclear whether difficulty on this task should be viewed as a problem with auditory processing or a problem with verbal working memory.

Costco and the Aussie shopper : a case study of the market entry of an international retailer

Retailing is a globalised industry, yet retailers must respond to local shopping habits if they are to be perceived as legitimate by the host country customers. However, some retailers may be unable or unwilling to respond to all customer requirements. Costco, the membership warehouse club retailer, has been successful in its international expansion efforts, establishing its first Australian store in Melbourne in 2009. In the first 12 months of operation, the store became one of Costco's top five stores in the world. We investigated this success by focussing on the customer and used institutional theory to analyse what concessions were made by the customer and the company. Data were collected from consumer interviews, site visits and secondary media and industry sources. Analysis revealed negotiations based on the rejection, acceptance or adaptation of the regulative, normative and cultural cognitive aspects of the Australian shopper and the Costco business model. Customers made concessions to accommodate the new business model, and Costco responded to entrenched Australian shopping habits. This case is the first to explore the outcome of retail internationalisation from the customers' perspective, revealing the concept of mutual concessions. The interaction and subsequent adaptation by both customer and retailer have resulted in the institutionalisation of new shopping norms in the host country and success for the international retailer.

Disorder and the body of drugs : addiction, consumption, control, and city space

Different cultures and the specific culture manifested within them are intrinsically linked to addiction in a complex fashion which has a long history. For important thinkers, such as Nietzsche, addiction actually embodies human culture, rendering addiction and culture inseparable. This is clearly seen within the Western world’s addiction to the consumption of material goods and the damage that results.

Utopia has often become dystopia. Not only is an understanding of addiction key to understanding culture but to an understanding of the very act thinking itself and the way of being in the world. Addiction raises key philosophical questions, such as: do people really have a choice in their behavior, and what governs them; is it free will or predetermination? Is it biology or environment is it the external world or the internal that drives addiction, or a complex combination of both?

In a contemporary context the media frenzy around celebrity addiction continually fuels public debate in this area, and this book deepens the understanding of addiction within this contentious context. This book addresses a key concern over how addiction became the norm, and it seeks to understand its dominance comprehensively. How did it come to pass that not being an addict was a transgressive act and way of being?

While there has been a great deal of debate about addiction utilizing the discourse of individual and often competing disciplines such as biology and psychology, little attention has been paid to the cultural aspects of addiction. The innovative approach taken by this book is to offer insights into this complex area through a contemporary methodology that covers diverse interrelated areas. Drawing on different disciplines, offering deeper insights, from the analysis of music lyrics to empirical social science and anthropological work in AA groups in Mexico and the portrayal of the “addiction’ to therapy in film and television, amongst other areas, this book addresses the need for a more comprehensive approach.

Academic analysis is also given to the discourse on celebrity culture and addiction. A contemporary fusion of the humanities and the social sciences is the best way forward to tackle this subject and move the debate on. The focus of this study is an innovative interdisciplinary and intercultural approach to addiction, from the social sciences to the humanities, including cultural studies, film and media studies, and literary studies. Areas that have been overlooked, such as lost women’s writings, are examined, in addition to comics, popular film and television, and the work of AA groups.

This edited collection is the first study to provide such a comprehensive analysis of the cultures of addiction. Traversing cultures across the globe, including Asia, Central America, as well as Europe and America, this book opens up the debate in addiction studies and cultural studies. The important insights the book delivers helps to answer questions such as: In what way can Deleuze further the understanding of addiction through the analysis of rock lyrics? How does anthropology improve the understanding of AA groups? How can cultural studies deepen knowledge on the “addiction” to therapy? These are just some of the vast array of areas this book covers. Other areas include the condemnation of “addiction” to comic reading through an historical examination, violence in popular culture, and lost women’s writing on addiction. No other book has such depth and contemporary breadth.

Cultures of Addiction is an important book for those taking cultural studies courses across a range of interrelated disciplines, including English and literary studies, history, American studies, and film and media studies. This will be invaluable to library collections in these fields and beyond in the social sciences, and specifically in addiction studies and psychology.

(Jason Lee, Editor)

American beauty recycled : the celebrity machine

This work examines the 'machine' of celebrity suggesting that the value assigned to celebrity and the function of celebrity n our society has to do with surplus desire and fluid identity. This work gtakes the video within the movie American Beauty and reframes i as an installation with gold leaf commenting on the ephemeral and trahs-lie, throw-away nature of celebrity and the way in which celebration can be extracted from the lottery of celebrity production.

Elaborative relational structures in the research prose of sociology : an intercultural study

This paper investigates elaborative relational structures utilised by native English speaking and native Polish speaking scholars in sociology research articles written in English. The examined texts have been produced in American, Australian and Polish academic discourse communities. The study utilised the framework of the analysis of the rhetorical structure of tests (FARS) as an analytical tool (Golebiowski 2009, 2011). The following types of elaboration relations are discussed : amplification, extension, reformulation, explanation, instantiation and addition. Elaboration is analysed with respect to its textual function, frequency of employment, hierarchical location, recursiveness, discoursal prominence and explicitness. The elaborative systems in the examined texts are shown to be complex, with pervasive presence of multi-stage recursive structures. It is suggested that elaborativeness may be a general characteristic of the style of writing sociology, which, as a relatively new discipline, requires establishing of wide grounds for the proposed claims, where writers persuade their readers not only of the specific claims of their text, but also of frameworks of thought in which the claims are placed. It is hypothesized that the similarities in the elaborativeness across texts result from the shared stylistic conventions and traditions of the disciplinary research community of sociology, while differences in the mode of employment of elaboration relations are attributed to cultural norms and conventions as well as educational systems prevailing within the discourse communities constituting the social contexts of the studied texts.
Golebiowski, Z. (2011). Scholarly criticism across discourse communities. In Salager-Meyer, Françoise and Lewin, Beverly A. (eds), Crossed words : Criticism in scholarly writing, pp. 203-224, Peter Lang International Academic Publishers, Berlin, Germany.
Golebiowski Z. (2009). The use of contrastive strategies in a sociology research paper: A cross-cultural study. In Suomela-Salmi, Eija and Dervin, Fred (eds), Cross-linguistic and cross-cultural perspectives on academic discourse, pp. 165-186, John Benjamins Publishing Company, Philadelphia.

Eliza Hamilton Dunlop's 'the aboriginal mother': romanticism, anti slavery and imperial feminism in the nineteenth century

This paper positions the work of colonial poet Eliza Hamilton Dunlop amongst international Romantic poetry of the period, and argues that Dunlop’s poetry reflects a transposition of Romantic women’s poetry to Australia. Dunlop’s poetry, such as ‘The Aboriginal Mother’, demonstrates the relationship of Romantic women’s poetry to early feminism and Social Reform. As with the work of Felicia Hemans, Dunlop was interested in the role of women, and the ‘domestic’ as they related to broader national and political concerns. Dunlop seems to have been consciously applying the tropes, such as that of the mother, of anti slavery poetry found within American, British, and international poetic traditions to the Australian aboriginal context. Themes of indigenous motherhood, and also of Sati or widow burning in India, and human rights had been favored by early women’s rights campaigners in Britain from the 1820s, focusing on abolition of slavery through the identification of white women with the Negro mother. Dunlop’s comparative sympathy for the situation of aboriginals in Australia has been given critical attention as the aspect which makes her work valuable. However, in this essay I hope to outline how Dunlop’s poetry fits in to the international context of the engagement of Romantic women poets with Western Imperialist models and colonial Others.

Underdeveloped other in country-of-origin theory and practices

Consumers and marketers employ extant sociocultural discourses to give meaning to the products they consume or sell. In this paper, we present data and analyses that illustrate the manner by which American consumers and marketers draw upon one such sociocultural discourse, development, in the context of “craft” objects. Beyond the focus on discourse, however, our intent is to apply a post-development perspective to the Otherness inherent in country-of-origin (COO) theory and practices. We critique the COO framework and see it as a ramification of, and further creator of, economic difference and hierarchy.

Public policies impacts on Latin American labor structures, preparing for integration

One of the Main Subjects to Be Discussed, in Order to Adjust Latin American Economies to a Regional Integration Network, as Imposed By Mercosul or Other Economic Common Markets, is Related to the Employment and Other Labor Markets Public Policies. the Question to Be Posed Is: Having in Mind the Characteristics of Different Labor Markets and Labor Forces, What are the Impacts of Governmental Measures Presented in the Diverse Economic Conditions of Those Countries. Having in Mind These Impacts, This Paper Aims to Examine the Requisites to Adjust the Labor Structure Standards of Latin American Countries and What Would Be the Reforms to Be Performed By These Countries in Order to Prepare These Markets and Labor Forces to Adapt to Regional Integration Networks Represented By Mercosul, Alca or Other Common Markets. There are Evaluated the Impacts of the Globalization Process, Economic Stabilization and Reform Policies Undertaken By Some Selected Latin American Countries Since the Eighties on the Labor Structure Standards, Considering the Specific Adjustment Measures to Cope With the Negative Effects of These Policies. Next, Some Cases of Europe Union (Eu) Countries Measures to Prepare to Integration is Examined, in Order to Provide Some Elements to Better Understand the Possibilities to Handle With the Extensive Changes in External Conditions. in Sequence Some Statistical Indicatives of the Impacts of These Measures on the Occupational Structuring are Analyzed For a Group of Selected Latin American and Eu Countries.

Melhoria do pilar "manutenção planejada" da TPM através da utilização do RCM para nortear as estratégias de manutenção

O atual ambiente competitivo, onde baixo custo, alta qualidade e um grau crescente de customização são exigências para a sobrevivência das empresas, tem influenciado as ações dos profissionais de manutenção com vistas ao aprimoramento das políticas de manutenção. Como resultado, tem-se na área de manutenção industrial, uma grande quantidade de métodos, software, modelos e ferramentas de gestão disponíveis. Dentre eles, dois métodos se destacam: o RCM (Reliability Centered Maintenance ou Manutenção Centrada em Confiabilidade), de origem norte-americana, e a TPM (Total Productive Maintenance ou Manutenção Produtiva Total), de origem japonesa. A TPM promove a integração total entre homem, máquina e empresa, onde a manutenção dos meios de produção passa a constituir uma responsabilidade de todos. A utilização da TPM contempla a implementação de pilares de sustentação, sendo um deles, a manutenção planejada. Entretanto, a TPM não especifica a estratégia a ser adotada pela manutenção planejada. O RCM é uma metodologia lógica de procedimentos que objetiva estabelecer uma manutenção preditiva e preventiva para alcançar, de maneira efetiva e eficiente, os níveis de segurança e confiabilidade requeridas para cada equipamento. Considerando um ambiente com a TPM já implementada, o objetivo deste trabalho é a melhoria do pilar Manutenção Planejada da TPM através da utilização do RCM para nortear as estratégias de manutenção em empresas industriais. A sistemática proposta é ilustrada através de um estudo de caso na indústria de conformação de metais.

Open innovation and the challenges of human resource management

This paper considers challenges of Human Resource Management (HRM) in Open Innovation processes. It examines which strategies managers used to overcome these problems in the case of the Brazilian Oil and Gas company Petrobras. By conducting an inductive case study it develops a contextual model based on the use of grounded theory. It argues that the most important categories were to overcome problems of (a) the interpersonal relationship, (b) power shifting inside the organization, and (c) making people more valuable to the organization and shows how managers tackled these challenges. It contributes with a deep analysis of HRM challenges in Open Innovation that is important for a better understanding of management problems that can come along with Open Innovation processes.

Deregulation and The 2007-2008 Housing/Debt Crisis Analysis of the Housing/Debt Crisis of 2007-2008 and its impact on the Financial Strength and Vulnerability of the United States and Global Economy

One looming question has persisted in the minds of economists the world over in the aftermath of the 2007-2008 American Housing and Debt Crisis: How did it begin and who is responsible for making this happen? Another two-part question is: What measures were implemented to help end the crisis and what changes are being implemented to ensure that it will never happen again? Many speculate that the major contributing factor was the repeal of the Glass-Steagall Act in 1999 that prompted a virtual feeding frenzy among the banking community when new calls from Capitol Hill encouraged home ownership in America as well as the secondary mortgage market which skyrocketed thereafter. The Glass-Steagall Act will be among many of the topics explored in this paper along with the events leading up to the 2007-2008 housing/debt crisis as well as the aftermath.

Valuing emerging markets companies : new approaches to determine the effective exposure to country risk

The aim of this paper is to propose new methods to measure the effective exposure to country risk of emerging-market companies. Starting from Damodaran (2003), we propose seven new approaches and a revised CAPM for emerging markets companies. The “Prospective Lambda” represents the effective exposure according to analysts’ estimates of growth. The “Relative Lambda” relies on the firm value estimated through a relative valuation. The “Retrospective Lambda” represents the ex-post effective exposure to country risk. The “Company Effective Risk Premium” is a generalization of the Retrospective Lambda, and expresses the premium effectively requested by investors to invest in that specific company in the past year. “The Actual Lambda” and the “Company Actual Risk Premium” represent, respectively, the actual exposure to country risk of a company and the actual premium requested by investors to invest in that specific company. The “Industry Lambda” reflects the median exposure to country risk of the industry in which the company belongs. We tested our new measures of exposure to country risk on the Latin American emerging markets companies according to the classification of the MSCI Emerging Markets Latin America Index. The results confirm that the new approaches can be effectively applied by financial analysts to stable-growth companies that operate in emerging markets and to mature markets companies that operate in emerging markets, providing with a more reliable estimate of both the premium effectively requested by investors in the past and the actual premium. Applying the new approaches, the cost of equity reflects the effective exposure of a company to country risk without being over- or underestimated, as is the case with other existing approaches.

The Impact of Domestic Politics and International Changes on the Brazilian Perception of Regional Integration

This article aims to analyze the impact of domestic politics and international changes that influence Brazilian positions regarding regional integration processes in South America, particularly the Southern Common Market, Mercosur. The dynamics of the international system and their impact on the evolution of the elite's perception of the role the country should play in the world are important variables for understanding these positions. The state's postures in relation to integration were and are based on a real interest, but this interest is also linked with the objective of ensuring better conditions for participation in other international arenas. Starting with the hypothesis that transformations in the international setting have strongly influenced Brazil's positioning, the elements of continuity and change in the country's behavior toward Mercosur are identified, with domestic politics as the main explanation.