Challenges the finance profession has been facing following the 2008-2009. A multi-country research

In the successful strategic management of the modern companies each function plays their specific role. While today’s businesses in many ways are different from their ancestors, the key fundamentals are derived from the same roots. Their main purpose of existence is to serve the needs of their shareholders and stakeholders by creating value (Pike et al., 1993). To achieve this effectively and efficiently the various functions need to work in close cooperation with each other. The global crisis, starting in 2008, proved that volatility is higher for the financial markets and the ordinary businesses that have been anticipated before. As the recession started as a financial crisis many people started to blame – amongst others – banks and financial institutions for excessive risk taking and taking short profits ahead of long term sustainable growth. Accordingly the lost confidence in the financial institutions has taken a toll on the reputation of other Finance professionals such as accountants, book keepers, treasury, tax people and others. The finance function’s strategic importance is linked to its ability to help interpreting the business performance and provide transparency. In order to restore the trust the finance profession is now facing one of the biggest challenges of its history, the need to reinvent itself. This paper presents the findings of a recent international research conducted in the United Kingdom, France, Hungary and Poland interviewing 169 executives of the business sector plus the review of 237 job descriptions of finance professionals in order to understand the challenges of the modern finance function. The findings of the study could provide relevant answers and help to overcome a very current problem that Finance is facing today, how to rebuild reputation and to stay a trusted partner and enabler for long term business strategy.

Local officials' preferences of performance measurements: A study of local police services

The purpose of this study is to identify the determinants of local officials' preferences of performance measures under the assumption that public officials' consensus on performance measures can enhance the accountability in public service delivery. This research consists of two steps: multiple case studies and a survey. The author conducted the case studies in five general-purpose municipalities in Florida, interviewing 25 local officials, attending community meetings, and reviewing relevant local documents. Based on the case studies and the relevant literature, a survey was developed and sent to 445 local officials in 67 general-purpose municipalities in Dade, Broward, and Palm Beach Counties, Florida. The findings of the case studies and the survey suggest that local officials' preferences of performance measures are influenced by their perception of utilities of performance measures and their desire to measure the achievement of organizational goals. The author concludes that a consensus among local officials for outcome-oriented performance measures is easier to achieve if a prospective performance measurement system is designed for reporting and management purposes rather than for budgeting purposes. ^

A qualitative study of the impact of an educational intervention on older parents of adults with disabilities engaged in the phenomenon of future-care planning

This phenomenological study describes the impact of an educational intervention on the day-to-day experiences of older parent caregivers of adults with developmental disabilities who were engaged in the process of future-care planning. Qualitative strategies of individual and focus group interviewing were used with a purposive sample of older caregivers. Participants were members of an existing parent support group. Twenty-three caregivers representing 18 families were queried before and after the education program. The disabilities represented were mental retardation, cerebral palsy and autism. Parents whose children live at or away from home were included. The intervention was conducted on five Saturdays over a two month period; the duration of the study was five months. Findings used typical words of the respondents from their individual and focus group interviews to describe feelings, attitudes and experiences in making future-care plans. Data from verbatim transcriptions and researcher's field notes were coded, analyzed, sorted into themes, and subjected to interpretive analysis. Respondents showed a positive change in attitudes and actions after participating in the education program, regardless of their initial stage in care planning. Fears were replaced by hope and determination; hesitation and ineptitude by feelings of competence and confidence; and procrastination and delay by purposeful actions. Other key findings: use of a planning document greatly aided caregivers; barriers to planning were often intrinsic and amenable to education; residential plans were the most difficult aspect of planning; listening to the experiences of other parent caregivers was helpful; and making burial plans for their offspring was one aspect of planning parents wished to do themselves. ^

Generational change among women in rural Valencia

The demise of Generalissimo Francisco Franco in 1975 and the subsequent democratization of Spain and its inclusion in the European Community have profoundly altered the patriarchal traditions of Spanish society. This study focused on the changes that women in Moixent, a rural village in Valencia, Spain, have experienced as a result of this liberalization of government policies, modernization, and economic development. ^ The purpose of this research was to illuminate the changing lives of two generations of women and their families in rural Valencia. The qualitative research techniques of participant observation, in-depth interviewing, and narrative analysis were used to present the different frames of reference of the two generations. Young working women in this rural community have come to rely on the help and support of their mothers in their attempts to work outside the home and improve their standard of living. As they enter Spain's modernizing economy their consumption patterns increasingly mimic those promoted by the global media, and especially television. As these young women take jobs outside the home they are having fewer children and dramatically altering the nation's demographic profile. ^ The older generation of women, who lived through decades of deprivation during the Spanish Civil War and Franco's long regime, support their daughters' new independence by assuming the arduous tasks of providing informal day care for their grandchildren and performing a variety of unpaid services for their daughters, including shopping, cooking, and housecleaning. This older generation of grandmothers is assuming a more difficult and demanding workload in what otherwise would be their retirement years. Hence they are the true enablers of their daughters' economic progress and modern patterns of consumption. ^ Other influences from the outside world have altered family farming practices. The participation of women in the harvests has declined, and most harvesting is now done by migrant foreign workers. As young women enter the workforce grandmothers strive to impart traditional values to their grandchildren, in the face of a rapidly changing world. ^

Readiness for school: A study of parent, teacher, and preschool provider perspectives

A possible gap exists between what parents and preschool providers know concerning children's readiness for school and what they should know when compared to teacher expectations. Students are experiencing difficulty in early schooling as a result of this gap in perspectives. This study's purpose was to describe, explain, and analyze the perspectives of parents, teachers, and preschool providers concerning school readiness. The qualitative strategy of interviewing was used with six parents, six teachers, and two preschool provider participants. Interview transcripts, field notes, member checking, and document analysis were used to interpret data and support findings. Categorization and coding organized data and aided in theory development. ^ Major findings of the study include: (a) All participant groups stress social skills, communication skills, and enthusiasm as most valuable for school readiness; (b) All participant groups agree parents have primary responsibility for readiness preparation; (c) Many participants suggest variables concerning family, economics, and home life contribute to a lack of readiness; (d) Parents place greater value on academic skills than teachers or preschool providers; (e) Preschool programs are identified as having the potential to significantly influence readiness; (f) Communicating, providing positive learning experiences, and providing preschool experience are valuable ways to prepare students for school, yet, differences were found in the types of experiences noted; (g) Participant perspectives indicate that informing parents of readiness expectations is of major importance, and they offer suggestions to accomplish this goal such as using public libraries and pediatrician offices as houses for written information and having kindergarten teachers make presentations at preschools. ^ This study concludes that parents and preschool providers do have knowledge concerning readiness for school. They may not, however, be in a position to carry out their responsibilities due to the intervening variables that inhibit the amount of time, interaction, and communication they have with the children in their care. This study discloses the beliefs of parents and preschool providers that children are ready for school, while teachers conclude that many children are not ready. Suggestions for readiness preparation and information dissemination are significant findings that offer implications for practice and future study. ^

Attributes of identity document credibility: A synthesis of expert knowledge

In broad terms — including a thief's use of existing credit card, bank, or other accounts — the number of identity fraud victims in the United States ranges 9-10 million per year, or roughly 4% of the US adult population. The average annual theft per stolen identity was estimated at $6,383 in 2006, up approximately 22% from $5,248 in 2003; an increase in estimated total theft from $53.2 billion in 2003 to $56.6 billion in 2006. About three million Americans each year fall victim to the worst kind of identity fraud: new account fraud. Names, Social Security numbers, dates of birth, and other data are acquired fraudulently from the issuing organization, or from the victim then these data are used to create fraudulent identity documents. In turn, these are presented to other organizations as evidence of identity, used to open new lines of credit, secure loans, “flip” property, or otherwise turn a profit in a victim's name. This is much more time consuming — and typically more costly — to repair than fraudulent use of existing accounts. ^ This research borrows from well-established theoretical backgrounds, in an effort to answer the question – what is it that makes identity documents credible? Most importantly, identification of the components of credibility draws upon personal construct psychology, the underpinning for the repertory grid technique, a form of structured interviewing that arrives at a description of the interviewee’s constructs on a given topic, such as credibility of identity documents. This represents substantial contribution to theory, being the first research to use the repertory grid technique to elicit from experts, their mental constructs used to evaluate credibility of different types of identity documents reviewed in the course of opening new accounts. The research identified twenty-one characteristics, different ones of which are present on different types of identity documents. Expert evaluations of these documents in different scenarios suggest that visual characteristics are most important for a physical document, while authenticated personal data are most important for a digital document. ^

Measuring effectiveness in international financial crime prevention: Can we agree on a performance metric?

The attempts at carrying out terrorist attacks have become more prevalent. As a result, an increasing number of countries have become particularly vigilant against the means by which terrorists raise funds to finance their draconian acts against human life and property. Among the many counter-terrorism agencies in operation, governments have set up financial intelligence units (FIUs) within their borders for the purpose of tracking down terrorists’ funds. By investigating reported suspicious transactions, FIUs attempt to weed out financial criminals who use these illegal funds to finance terrorist activity. The prominent role played by FIUs means that their performance is always under the spotlight. By interviewing experts and conducting surveys of those associated with the fight against financial crime, this study investigated perceptions of FIU performance on a comparative basis between American and non-American FIUs. The target group of experts included financial institution personnel, civilian agents, law enforcement personnel, academicians, and consultants. Questions for the interview and surveys were based on the Kaplan and Norton’s Balanced Scorecard (BSC) methodology. One of the objectives of this study was to help determine the suitability of the BSC to this arena. While FIUs in this study have concentrated on performance by measuring outputs such as the number of suspicious transaction reports investigated, this study calls for a focus on outcomes involving all the parties responsible for financial criminal investigations. It is only through such an integrated approach that these various entities will be able to improve performance in solving financial crime. Experts in financial intelligence strongly believed that the quality and timeliness of intelligence was more important than keeping track of the number of suspicious transaction reports. Finally, this study concluded that the BSC could be appropriately applied to the arena of financial crime prevention even though the emphasis is markedly different from that in the private sector. While priority in the private sector is given to financial outcomes, in this arena employee growth and internal processes were perceived as most important in achieving a satisfactory outcome.

Hindutva meets globalization: The impact on Hindu urban media women

This study examines the impact of globalization and religious nationalism on the personal and professional lives of urban Hindu middle class media women. The research demonstrates how newly strengthened forces of globalization and Hindutva shape Indian womanhood. The research rests on various data that reveal how Indian women interpret and negotiate constructed identities. The study seeks to give voice to the objectified by scrutinizing and challenging the stereotypical modern faces of Indian womanhood seen in the narratives of globalization and Hindutva. Feminist open-ended interviewing was conducted in English and Hindi in New Delhi, the capital of India, with 23 Hindu women, employed by electronic and print media corporations. Accumulated data were analyzed and interpreted using feminist critical discourse analysis. Findings from the study indicate that while the Indian middle class women have embraced professional opportunities presented by globalization, they remain circumscribed by mutating gender politics. The research also finds that as academic and professional progress empower the women within their homes, their public lives have become fraught with increasing gender violence and decreasing recourse to justice. Therefore, women accept the power stratification of their lives as being dependent on spatial and temporal distinctions, and have learnt to engage and strategize with the public environment for physical safety and personal-professional progress. While the media women see systemic masculine domination as being symbiotic with tenets of religious nationalism, they exhibit an unquestioned embracing of capitalism/globalization as the means of empowerment. My research also strongly indicates the importance of the media’s role in shaping gender dynamics in a global context. In conclusion, my research shows the mediawomen’s immense agency in pursuing academic and professional careers while being aware of deeply ingrained gender roles through their strong commitment towards their families. The findings of this study contribute to the literature on Third World nationalism, urban globalization and understandings of reworked-renewed masculine domination. Finally, the study also engages with recent scholarship on the Indian middle class (See Nanda 2010; Shenoy 2009; Lukose 2005; and Radhakrishnan 2006) while simultaneously addressing the notions of privilege and disengagement levied at the middle class woman, a symbiosis of idealization and imprisonment.

Community environmental preservation initiatives in Borgne, Haiti

The purpose of this thesis was to complete an analysis of the work and practices of the community organizations of Borgne, Haiti. While the work of several community organizations were examined, research specifically focused on the community’s tree-planting project. Given the current state of Haiti’s environment and the historic record of development efforts in Haiti, this project represents a unique model that may have larger implications on the way in trees are planted throughout Haiti. Field research was completed on site in Borgne in the summer months of 2010. The primary methods employed in data collection were Participatory Action Research and semi-structured interviewing.

Sustainable rural development through alternative economic networks: Redefining relations in the commodity chain for export vegetables in western Guatemala

The current research considers the capacity of a local organic food system for producer and consumer empowerment and sustainable development outcomes in western Guatemala. Many have argued that the forging of local agricultural networks linking farmers, consumers, and supporting institutions is an effective tool for challenging the negative economic, environmental, and sociopolitical impacts associated with industrial models of global food production. But does this work in the context of agrarian development in the developing world? Despite the fact that there is extensive literature concerning local food system formation in the global north, there remains a paucity of research covering how the principles of local food systems are being integrated into agricultural development projects in developing countries. My work critically examines claims to agricultural sustainability and actor empowerment in a local organic food system built around non-traditional agricultural crops in western Guatemala. Employing a mixed methods research design involving twenty months of participant observation, in-depth interviewing, surveying, and a self-administered questionnaire, the project evaluates the sustainability of this NGO-led development initiative and local food movement along several dimensions. Focusing on the unique economic and social networks of actors and institutions at each stage of the commodity chain, this research shows how the growth of an alternative food system continues to be shaped by context specific processes, politics, and structures of conventional food systems. Further, it shows how the specifics of context also produce new relationships of cooperation and power in the development process. Results indicate that structures surrounding agrarian development in the Guatemalan context give rise to a hybrid form of development that at the same time contests and reinforces conventional models of food production and consumption. Therefore, participation entails a host of compromises and tradeoffs that result in mixed successes and setbacks, as actors attempt to refashion conventional commodity chains through local food system formation.^

Not getting by: Poverty management and homelessness in Miami

Urban inequality has emerged as one of the dominant themes of modern life and globalization. More than three million people experienced homelessness in the United States last year; in Miami-Dade, more than 15,000 individuals were homeless. Surviving extreme poverty, and exiting or avoiding homelessness, involves negotiating a complex mix of public and private assistance. However, a range of factors influence what types of help are available and how they can be accessed. Frequently, larger social structures determine which resource are available, leaving many choices entirely out of the individual's control. For single men, who are ineligible for many benefits, homelessness can be difficult to avoid and even harder to exit. My study seeks to better understand how adult, minority men living in extreme poverty in Miami-Dade negotiate their daily survival. Specific research questions address: Do black and Hispanic men who are homeless or at risk of homelessness have different personal characteristics and different experiences in avoiding or exiting homelessness? How does Miami's response to extreme poverty/homelessness, including availability of public benefits and public and private service organizations, either maximize or constrain the choices available to this population? And, what is the actual experience of single, adult men who are homeless or at risk of homelessness, in negotiating their daily survival? A mixed methods approach combines quantitative survey data from 7,605 homeless men, with qualitative data from 54 semi-structured interviews incorporating the visual ethnography techniques of Photo Elicitation Interviewing. Results show the differences experienced by black and Hispanic men who are poor and homeless in Miami. Findings also highlight how the community's official and unofficial responses to homelessness intersect with the actual experiences of the persons targeted by the policies and programs, challenging preconceived notions regarding the lives of persons living in extreme poverty. It adds to the existing body of literature by focusing on the urban Miami context, emphasizing disparities amongst racial and ethnic groups. Findings are intended to provide an empirically grounded thesis that humanizes the subjects and illuminates their personal experiences, helping to inform public policy around the needs of extremely poor populations.

Profiling The Campus Recruiter At A Four-Year Hospitality Program

Profiling the Campus Recruiter At a Four-Year Hospitality Program, is a written profile, supported by anecdotal rather than stridently empirical evidence, by Al lzzolo, Assistant Professor, College of Hotel Administration, University of Nevada, Las Vegas. “Each year major chain corporations as well as single unit companies interview hospitality students throughout the country. A study conducted at the University of Nevada, Las Vegas, was designed to profile the hospitality industry campus recruiter and to provide meaningful data to college students who would be interviewing with these recruiters,” the author initially proffers. “Recruiting at the four-year hospitality program, by its nature, is not a science, nor is it highly quantifiable. The interviewing and selection processes are highly subjective and vary from company to company,” says Izzolo to preface his essay. “Data were collected via a questionnaire specifically designed to answer questions about the recruiters and/or the companies that sent interviewers to the placement office of the university's hospitality program,” our author says to explain the process used to gather information for the piece. Findings of the study indicate that the typical recruiter is male, college educated – but not necessarily in a Hospitality’ curriculum – and almost 80 percent of respondents said they had the authority to hire management trainees. Few campuses are visited by hospitality industry recruitment staff as evidenced by Izzolo’s observations/data. Table 3 analyzes the desirable traits a recruiter deems appropriate for the potential employee candidate. Personal appearance, work experience, grade point average, and verbal communication rank high on the list of distinguishable attributes. The most striking finding in this portion of the study is that a student’s GPA is virtually ignored. “Recruiting for the hospitality industry appears to be very subjective,” Izzolo says. “Recruiters are basing decisions to hire not on knowledge levels as determined by an academic grade point average but rather on criteria much less definitive, such as verbal skills and personal appearance,” our author opines. In closing, Izzolo concedes this is not a definitive study, but is merely a launching pad to a more comprehensive investigation on the recruitment subject.

Campus Recruitment: A Four-Year Program Profile

A hospitality recruiter profile survey is replicated nine years after the initial study to ascertain if any meaningful changes have occurred among recruiters that might have an effect upon college students and the interviewing process today.

Campus Recruitment: Four-Year Program Profile

A hospitality recuriter profile survey is replicated 18 years after the initial study and nine years from the last study to determine if recruiers and their opinions have significantly changed and what impact these changes may have on college students and the interviewing process.

Toward an understanding of how individuals overcome challenges to development: A phenomenological study of an inner -city student's attitude toward academic orientation and life

The purpose of this qualitative case study was to gain an understanding of the phenomenon of academic orientation by seeking the insights into an inner-city Haitian-American middle school student's attitudes and world view toward education and life. A phenomenological approach was used in order to explore the way in which Cindy, a minority student, gives meaning to her lived-experiences in terms of her desire to meet academic expectations and her ability to overcome social adversity and/or other risk factors.^ The study attempted to answer the following two research questions: (1) What provides the focus for Cindy's (the subject's) approach to her school work and/or life? (2) What are the processes that give meaning and direction to academic orientation and life for Cindy? In-depth interviewing was the primary method of data collection. In addition, journal and sketchbook entries and school district records were used and classroom observations made.^ The nature of the study to understand lived-experience facilitated the use of the case study method and a phenomenological method of description. Data analysis was conducted by means of an adapted form of the constant comparative approach. Patterns in the data which emerged were coded and categorized according to underlying generative themes. Phenomenological reflection and analysis were used to grasp the experiential structures of Cindy's experience. The following textural themes were identified and confirmed to be essential themes to Cindy's experience: personal challenge to do her best, personal challenge to want to learn, having a sense of determination, being able to think for self, having a disposition to like self, achieving self-respect through performance, seeing a need to help others, being intrinsically motivated, being an independent learner, attending more to academic pressure and less to peer pressure, having motivational catalysts in her life, learning and support opportunities, and having a self-culture. Using Mahrer's humanistic theory of experiencing, Cindy's development was interpreted in terms of her progression through a sequence of developmental plateaus: externalized self, internalized self, and integrating and actualizing self.^ The findings of this study were that Cindy's desire to meet academic expectations is guided by a meaning construction internal frame of reference. High expectations of self in conjunction with other protective factors found in Cindy's home and school environments were also found to be linked to her educational resilience and success. Cindy's lived-experiences were also found to be related to Mahrer's theory of human development. In addition, it was concluded that "minority" students do not all fit into social categories and labels. ^