Accounting information systems in a centrally planned economy : the case of the General Company for Pipelines (GCP)

The paper has a twofold purpose. First it highlights the importance of accounting information in the economic development of developing countries, with a particular focus on the nation of Libya. Secondly, using the case of Libya's General Company for Pipelines (GCP), it demonstrates that the use of accounting information to achieve economic development goals is determined to a large extent by the political/ideological setting in which it is generated. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, attendance at meetings and a study of internal documents. A study of The General Company for Pipelines (GCP) revealed that frequent politically driven changes in the structure and number of popular congresses and committees severely limited the use of accounting information, relegating it to a formal role. In consequence, accounting information had litle effect on stimulating economic development in Libya. This study focuses on one case study which does limit generalisability. However, it also suggests fruitful research areas considering the historic factors which have determined the accounting role in developing and planned economies. By providing insights about social factors which have determined the use of accounting in a planned economy, this study has implications for similar economies as they move towards a more globalised mode of operations which enhance the role of accounting in meeting economic development needs. If devleoping countries are to harness the potential of accounting aid in the achievement of their development plans, the social and political setting in which accounting has been conducted needs to be understood.

Do Chinese traditional values matter in regulating China’s company directors? Preliminary findings from surveys in Hong Kong

This article argues that Chinese traditional values do matter in Chinese corporate governance. The object is to report on the preliminary findings of a project supported by the General Research Fund in Hong Kong (HK). Thus far the survey results from HK respondents support the authors’ hypothesis. As such, traditional Chinese values should be on the agenda of the next round of company law reforms in China

The first global entertainment company : explaining Pathe's dominance in the pre-Hollywood film industry

For almost a decade before Hollywood existed, French firm Pathe towered over the early film industry with estimates of its share of all films sold around the world varying between 50-70%. Pathe was the first global entertainment company. This paper analyses its rise to market leadership by applying a theoretical framework drawn from the business literature on causes of industry dominance, which provides insights into how firms acquire and maintain market dominance and in this case the film industry. This paper uses evidence presented by film historians to argue that Pathe "fits" the expected theoretical model of a dominant firm because it had a marketing orientation, used an effective quality-based competitive strategy and possessed the six critical marketing capabilities that business research shows enable the best performing firms to consistently outperform rivals.

Backseat Drivers

Script for non verbal performance work for young audiences. Three productions by the Queensland Theatre Company 2000-2002. (QTC/QPAC) Out of the Box Festival of Early Childhood 2000. Queensland Arts Council Tours 2000, 2001, 2002. Seoul Arts Centre 2000 Selected by ASSITEJ as a representative script for Australia Set entirely in the backseat of a car, with the road behind appearing on a rear-projection screen, Backseat Driver is the story of two very different children battling the fingerdrumming, motor-humming boredom of a long car trip. Using non-verbal performance, video projection and the music of Cliff Richard, Elvis Presley and the Shadows, Backseat Drivers is a comedy for anyone who has ever asked the question ”are we there yet?”. Exploring the power of creative play, Backseat Driver has enjoyed three productions, including a season for Korean audiences at the Seoul Arts Centre in 2001.

Backseat drivers

Script for non verbal performance work for young audiences. Three productions by the Queensland Theatre Company 2000-2002. ----- ----- ----- (QTC/QPAC) Out of the Box Festival of Early Childhood 2000. Queensland Arts Council Tours 2000, 2001, 2002. Seoul Arts Centre 2000 ----- ----- ----- Selected by ASSITEJ as a representative script for Australia ----- ----- ----- Set entirely in the backseat of a car, with the road behind appearing on a rear-projection screen, Backseat Driver is the story of two very different children battling the fingerdrumming, motor-humming boredom of a long car trip. Using non-verbal performance, video projection and the music of Cliff Richard, Elvis Presley and the Shadows, Backseat Drivers is a comedy for anyone who has ever asked the question ”are we there yet?”. Exploring the power of creative play, Backseat Driver has enjoyed three productions, including a season for Korean audiences at the Seoul Arts Centre in 2001.

Board network characteristics and company performance in Sweden : the case of Gnosjö companies and their board members in southern Sweden

When managers of entrepreneurial companies typically talk about strategies, they first consider what products to make and secondly where to locate the business. The entrepreneurial companies locate in rural areas because of a wish to maintain a certain lifestyle, or because they can combine a resource available there with certain knowledge or interest that they have (Getz and Nilsson, 2004). In addition, many managers of entrepreneurial companies are confident in locating in a rural area, because there often is economic and social structure supportive of local corporate governance. The most central part of corporate governance is the board of directors. In an entrepreneurial company in a rural area, such members of boards are most likely to be individuals in dominant positions influential in the local economy.

Announcement and enactment of legislation improve children’s car seating positions

Purpose: Evaluate effectiveness of new legislation Are children more likely to sit in the rear seat now than previously? ----- Are they more likely to wear an age-appropriate restraint? How easy is it for parents to comply (what are the barriers)?----- What more can be done? ----- ----- Design: 2 studies Study 1-observational 3 time phases (pre-legislation; post announcement; post enactment)----- Study 2-intercept interviews 2 time phases (post announcement; post enactment, same parents)----- Three data collection phases: T1 (before announcement, 2007) T2 (after announcement but before enactment, 2009-10) T3 (after the enactment, 2010)----- Two regional cities: Toowoomba, Rockhampton----- Site types Schools, shopping areas

Can compensation be claimed under the standard commercial land and building contract where the property sold has no legally enforceable vehicular access?

This was the question that confronted Wilson J in Jarema Pty Ltd v Michihiko Kato [2004] QSC 451. Facts The plaintiff was the buyer of a commercial property at Bundall. The property comprised a 6 storey office building with a basement car park with 54 car parking spaces. The property was sold for $5 million with the contract being the standard REIQ/QLS form for Commercial Land and Buildings (2nd ed GST reprint). The contract provided for a “due diligence” period. During this period, the buyer’s solicitors discovered that there was no direct access from a public road to the car park entrance. Access to the car park was over a lot of which the Gold Coast City Council was the registered owner under a nomination of trustees, the Council holding the property on trust for car parking and town planning purposes. Due to the absence of a registered easement over the Council’s land, the buyer’s solicitors sought a reduction in the purchase price. The seller would not agree to this. Finally the sale was completed with the buyer reserving its rights to seek compensation.

Small, Medium, Large: Theatre Companies and Issues of Scale - A Case Study of a Medium-Sized Company

'Surviving but not thriving.' Tbat is the message about small to mediumsized companies that Ian McRae, Chair ofthe Theatre Board of the Australia Council, has been delivering since 2003. In the Theatre Board Assessment Meeting Report of 2007, McRae strongly urged renewed financial support for this most important sector given the significant decrease over the last 10 years and the consequent decrease in new Australian works being produced. Without such support his prediction is that'considerable damage could be done to the creative infrastructure across Australia resulting in a loss of artistic vibrancy down the track that could be very difficult to recover' (McRae, 2007:3).

The treatment of employee priority in a deed of company arrangement

This article examines one of the changes implemented in the Corporations Amendment (Insolvency) Act 2007 (Cth) . It is argued that the insertion of s 444DA raises some matters that go to the nature of the insolvency process generally and the operation of Pt 5.3A in a particular. The position of employees in insolvency is a matter that is the subject of much comment from a policy perspective. This article does not cover that debate but provides some initial explanation of the need to protect employees. The second part of the article covers the particular background to the voluntary administration system as far as employee rights are concerned as well as the arguments put forward by the government to justify the change in the legislation which inserted s 444DA . It suggests that there was little evidence provided for the need to protect employee priority rights in this particular way. An alternative explanation is given for the change adopted by the government. The third part of the article suggests that the manner in which the legislation seeks to better protect employee creditors is somewhat clumsy in its operation. It raises a number of questions about how the legislation may operate and argues that given the stated aims, some alteration to it would improve its effectiveness.