Emotional turmoil at the Bauhaus : problems of internal and external legitimacy : an historical case study

Walter Gropius established the Bauhaus in Germany in 1919. The organization established one of the most important design movements of the twentieth century. The organization had a very brief existence and was fraught with disruptions and emotional turmoil. Despite the difficulties, Gropius managed to keep the organization alive long enough for its extraordinary creativity to be harnessed and developed. The organization closed in 1933, but by that time its legitimacy as a source of design and pedagogy was assured. Organizational survival is often dependent on government subsidies, support through sales, donations or sponsorships. A factor in attracting this support is the perceived legitimacy of the organisation. Legitimacy is defined as a degree of consensus that the meanings and behavior of an organisation are valid and desirable by society in
general. Legitimacy remains an undeveloped concept. This paper reviews relevant theories of legitimacy, considers the role of emotions in shaping legitimacy and the emotions evoked as legitimacy is negotiated by internal and external stakeholders. A historical case study of the Bauhaus provides the backdrop for portraying the focal role emotions can play in institutionalization. The paper concludes with a discussion of the lessons of legitimacy available to contemporary cultural organisations.

Analysis of work hardening and recrystallization during the hot working of steel using a statistically based internal variable model

A mathematical model has been developed which describes the hot deformation and recrystallization behavior of austenite using a single internal variable: dislocation density. The dislocation density is incorporated into equations describing the rate of recovery and recrystallization. In each case no distinction is made between static and dynamic events, and the model is able to simulate multideformation processes. The model is statistically based and tracks individual populations of the dislocation density during the work-hardening and softening phases. After tuning using available data the model gave an accurate prediction of the stress–strain behavior and the static recrystallization kinetics for C–Mn steels. The model correctly predicted the sensitivity of the post deformation recrystallization behavior to process variables such as strain, strain rate and temperature, even though data for this were not explicitly incorporated in the tuning data set. In particular, the post dynamic recrystallization (generally termed metadynamic recrystallization) was shown to be largely independent of strain and temperature, but a strong function of strain rate, as observed in published experimental work.

Internal representation of movement in children with developmental coordination disorder : a mental rotation task

Recent studies show that children with developmental coordination disorder (DCD) have difficulties in generating an accurate visuospatial representation of an intended action, which are shown by deficits in motor imagery. This study sought to test this hypothesis further using a mental rotation paradigm. It was predicted that children with DCD would not conform to the typical pattern of responding when required to imagine movement of their limbs. Participants included 16 children with DCD and 18 control children; mean age for the DCD group was 10 years 4 months, and for controls 10 years. The task required children to judge the handedness of single-hand images that were presented at angles between 0° and 180° at 45° intervals in either direction. Results were broadly consistent with the hypothesis above. Responses of the control children conformed to the typical pattern of mental rotation: a moderate trade-off between response time and angle of rotation. The response pattern for the DCD group was less typical, with a small trade-off function. Response accuracy did not differ between groups. It was suggested that children with DCD, unlike controls, do not automatically enlist motor imagery when performing mental rotation, but rely on an alternative object-based strategy that preserves speed and accuracy. This occurs because these children manifest a reduced ability to make imagined transformations from an egocentric or first-person perspective.

Internal structure and paleoecology of the lower Permian Uzunbulak reef complex of the Tarim Basin, Northwest China

The internal construction and biotic communities of the Uzunbulak reef of the northwestern Tarim Basin are studied for the first time. The reef was built during the Sakmarian, while the reef substrate and capping beds are of latest Asselian and earliest Artinskian ages, respectively. The reef substrate beds are composed of skeletal and oncoid grainstone. Those fusulinid-dominated skeletal shoals and oncoid banks indicate a high-energy environment and produced local topographic highs on which the reef grew. Reef framework consists mainly of calcisponge bafflestone, calcisponge-Thartharella framestone, and Tubiphytes, Archaeolithoporella and Girvanella boundstones. Calcisponges were the primary frameconstructors that baffled high-energy currents. Archaeolithoporella, Tubiphytes, Girvanella and possibly microbes acted as the primary binders for the boundstone framework. Fusulinids and brachiopods were common reef dwellers. The interreef facies sediments are composed of skeletal-crinoid wackestone-packstone. Most of bioclasts have thick, micritized envelopes. The back-reef facies deposits consist of alternating skeletal packstone to wackestone and black shale. Sea-level fluctuations were probably accountable for the reef growth and demise.

Of the reefal dwellers, brachiopods are extraordinarily abundant in Uzunbulak. They are assignable to five distinctive associations, one each from the reef substrate, framework and inter-reef facies, respectively, and two from the reef capping facies. The brachiopods in the substrate beds were mostly attached to hard substrates by a pedicle, while a few species rested on soft substrates by support of halteroid spines. Cementation of the ventral valve on hard substrates characterizes attachment of the reef framework brachiopods. All inter-reef species were anchored into the substratum comprising hard material by a strong pedicle. Back-reef brachiopods dominantly rested on the soft substrates by support of halteroid spines. the framework brachiopods had the strongest wave-resistant capability;those from both substrate and inter-reef facies were moderately capable of withstanding agitation; and the backreef species preferred to live in calmwater, organic-rich muddy environments.

Public sector ethics in Sweden : a 4P-model of internal and external determinants in codes of ethics

This article summarizes and aggregates the results of a study conducted of the largest 100 public sector organizations derived from three categories in Sweden. These categories of organizations comprise 40 entities of government, 40 municipalities, and 20 county councils. The objective was to describe the determinants of codes of ethics in Swedish public sector organizations. This research reports on the responses of 27 organizations that possessed a code of ethics. The principal contribution is a 4P-model of seven internal and external determinants in public sector codes of ethics. The identified determinants relate to four principal sectors of a society, namely: public community sector, private corporate sector, private citizen sector, and political/policy conduct sector.

The rise and fall of the internal reserve

The 'internal reserve' distinguished world's best practice for the early garden suburb movement. These 'hidden' spaces were designed for a variety of reasons: to encourage the formation of community, promote safe play for children, offer sites for small-scale agricultural pursuits, address  topographic and drainage constraints, and facilitate conservation of natural features. They were a feature of progressive plans for British icon developments such as Hampstead Garden Suburb. As these plans travelled globally, however, the purpose of the internal reserve was less clear than their spatial form, and most languished as undistinguished, left-over spaces. The historical origins, development and demise of the internal reserve are surveyed, with a focus on the Australian experience against an Anglo-American backdrop.

The Asia Pacific literature review on internal auditing

Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Asia Pacific is to document how the internal audit function is changing in response to the shifts in global business practices.
Design/methodology/approach – The literature in Asia Pacific is reviewed with a focus on developments that have implications for the expanded scope of internal auditing and the changing skill sets of internal auditors. This focus has implications for CBOK 2006.
Findings – The literature indicates a paradigm shift in the activities performed by internal auditors. The increasing complexity of business transactions, a more dynamic regulatory environment in Asia Pacific, and significant advances in information technology have resulted in opportunities and challenges for internal auditors. Although in 2004, The IIA responded to the changing organizational environment by updating the professional practices framework, more work needs to be done to prepare internal auditors for the expanded set of skills and knowledge required to perform audits of the future.
Originality/value – By presenting an overview of past literature in Asia Pacific and discussing the shifting demands on internal audit services, the researchers hope to motivate further research in the field.

Evaluation of the Chinese version of the disability of the arm, shoulder and hand (DASH-HKPWH): cross-cultural adaptation process, internal consistency and reliability study

Abstract
The Disability of the Arm, Shoulder and Hand (DASH) was translated into Chinese by a physiotherapy team of the Prince of Wales Hospital, Hong Kong (DASH-HKPWH).

Objectives
This study evaluated the cross-cultural adaptation process, face validity, internal consistency and reliability of the DASH-HKPWH.

Method
Language officers and medical professionals from different fields were invited to translate and evaluate the face validity of the DASH-HKPWH. 88 patients were recruited to complete two DASH questionnaires on two occasions 1-2 weeks apart.

Results
Some adjustments were made to the translations based on the cultural and linguistic practice in Hong Kong. The face validity was satisfactory with a mean endorsement score of 3.2. The difference between the mean of DASH scores was not significant (t = −0.35, p = 0.73). The ICC (1,1) and Cronbach's alpha for the 30-item Disability/Symptom of the DASH-HKPWH was 0.77 and 0.94, respectively.

Conclusion
The translation was valid and reliable and acceptably equivalent to the original version. The questionnaire is suitable for measuring changes experienced by patients with any upper extremity disorders.

An exploratory study on internal audit independence in Australia

This study draws on agency and institutional theory to examine the issue of internal audit’s independence through its relationship with components of corporate governance.

The internal audit function is actively considered as one of the four components of corporate governance, along with the board, management and external auditors. It serves this purpose by providing a range of services in its capacity of monitoring and consulting which is actively sought by the other components of corporate governance to satisfy their extended accountability requirements. The integrity of these services is, however, only assured if internal audit maintains its independent status. As such there is a “tension” resulting from the pressure to provide these value added services as perceived by the parties involved and maintaining its independence status.

Based on an extended survey with organisations in the Australian corporate sector, this study critically examines the results of the survey against existing literature and best practice guidelines to determine if internal audit functions operating under this tense environment are operating independently.

The results indicate an interesting analysis. While it indicates a somewhat trend in complying with best practice guidelines for maintaining independence, it also indicates that this is not consistently adhered to as organisations are able to operate in an environment that compromises internal audit independence. A main reason for this appears to be a mix of internal audit structural set ups brought about by a lack of statutory backing to provide for consistency in implementation of best practice guidelines for maintaining independence. This is exacerbated by internal audit being viewed as partner by these parties thus widening the “tension” gap between its advisory role and its independent status. A wider question emerges which questions the ability to maintain this independence concept under a partnership management environment. The concept of internal audit being an independent function as promulgated by the Institute of Internal Auditors through its definition of internal audit is seriously questioned under the totality of this environment.

Risk management and ethical environment : effects on internal audit and accounting control procedures

This study examines the impact of the scope of risk management and ethical environment on internal audit activities and the quality of accounting control procedures (ACPQ). The conceptual framework for the study is guided by COSO’s frameworks on internal controls and enterprise risk management and data from a questionnaire survey of 64 Australian firms are analysed using a structural equation model. The results of the study support that (1) internal audit activities have a significant intervening effect on the relationship between the scope of risk management and ACPQ, and (2) a direct and positive relationship exists between ethical environment and ACPQ. Our findings suggest that widening the scope of risk management activities do not directly improve ACPQ, but that it leads to more extensive internal audit activities and in turn such activities promote better ACPQ. Further, the results indicate that fostering a more ethical environment directly leads to higher ACPQ. These results have implications for the design of internal controls, namely with respect to the role of internal audit activities and ethical environment in enhancing ACPQ.

Quality of internal control procedures : antecedents and moderating effect on organisational justice and employee fraud

Purpose – This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively.

Design/methodology/approach – Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis.

Findings – The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level.

Practical implications – Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management.

Originality/value – Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud.