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.

A case study of a liberal Jewish day school's middle school transition

The Jacobson Sinai Academy is a Liberal Reform Jewish Day School, in North Miami Beach, Florida. When the Academy was started over 18 years ago it was designed as a K–6 school. This was in keeping with the existing model for Reform day schools at the time and met the needs and desires of the early founders. The philosophy of the school addressed meeting the needs of the individual child as well as the fostering of Judaic values and traditions in an academically nurturing and experiential setting. Upon graduation, students moved from the Academy to a variety of public and private options, all of which served the needs of the families at the time. In recent years, due to numerous factors within the community, parents voiced concerns as to where their children would continue their education during the critical middle school years. As a result of these concerns, and through the efforts of a dedicated group of parents and lay leaders, the decision was made to add an upper school component to the existing elementary configuration. This study is a qualitative case study which chronicles the organizational change effort that was undertaken for this purpose to determine facilitating conditions and impediments leading to the change. The analysis serves to inform others wishing to advance such an undertaking. ^ Results of the study indicated that certain conditions are necessary for the successful implementation of any change effort. The culture of the organization must be acknowledged and is a primary factor to be considered when advancing change. Collaboration with those committed to the enterprise must occur, and this in turn can lead to an agreed upon philosophy which expresses the diversity of needs and values of all of those involved. Resistance, while expected from certain individuals within the organization, can be overcome through the efforts of key players who assume leadership positions that are transformational in nature. Additionally, the rationale for middle schools, and the need for this one in particular, are factors which led to the success of this initiative. ^

A historical study of selected documents from the period 1890--1920 with implications for understanding success in school

During the years 1890–1920, the public school education system established itself as the medium to transmit American values, knowledge and culture. This study described and explained why some individuals were destined to fail, and others succeed in America's public schools. The exploratory questions guiding this study were: What elements constitute society's perspective of whom it should educate during the years 1890–1920? What variables influenced society's perspective of whom it should educate during the years 1890–1920? ^ After explaining these issues, educators will then have a better understanding and awareness of why certain educational practices are currently implemented and will be able to critically evaluate which ones should be continued. The methodology chosen was historical. The approach for analyzing the data was coding. The information was coded in order to determine themes, concepts and ideas amongst the documents and as portrayed in the literature. The first step was to seek out patterns and then to write out words and phrases to represent these topics. Then, these phrases were attributed to networks. ^ The data indicated that public schools during this era were designed to conform and assimilate the new immigrants and factory workers in an efficient and standardized manner. Efficiency and standardization in production became the American way for government, commerce, personal, lives and the school. Many different approaches to education emerged during this time period, specifically those, which emphasized individuality; but only those, which paralleled the ideology of efficiency, standardization and conformity were adopted. Those students who were unable to conform to society's criteria for success were penalized in the classroom, on IQ examinations and national standardized exams. ^ This study was illuminative in that it explained the root cause as to why some individuals are meant to succeed while others are penalized in the classroom. Future studies connecting standardized assessments and learning styles are suggested. ^

A theory of constraints service systems improvement method: Case of the airline turnaround problem

This dissertation develops a process improvement method for service operations based on the Theory of Constraints (TOC), a management philosophy that has been shown to be effective in manufacturing for decreasing WIP and improving throughput. While TOC has enjoyed much attention and success in the manufacturing arena, its application to services in general has been limited. The contribution to industry and knowledge is a method for improving global performance measures based on TOC principles. The method proposed in this dissertation will be tested using discrete event simulation based on the scenario of the service factory of airline turnaround operations. To evaluate the method, a simulation model of aircraft turn operations of a U.S. based carrier was made and validated using actual data from airline operations. The model was then adjusted to reflect an application of the Theory of Constraints for determining how to deploy the scarce resource of ramp workers. The results indicate that, given slight modifications to TOC terminology and the development of a method for constraint identification, the Theory of Constraints can be applied with success to services. Bottlenecks in services must be defined as those processes for which the process rates and amount of work remaining are such that completing the process will not be possible without an increase in the process rate. The bottleneck ratio is used to determine to what degree a process is a constraint. Simulation results also suggest that redefining performance measures to reflect a global business perspective of reducing costs related to specific flights versus the operational local optimum approach of turning all aircraft quickly results in significant savings to the company. Savings to the annual operating costs of the airline were simulated to equal 30% of possible current expenses for misconnecting passengers with a modest increase in utilization of the workers through a more efficient heuristic of deploying them to the highest priority tasks. This dissertation contributes to the literature on service operations by describing a dynamic, adaptive dispatch approach to manage service factory operations similar to airline turnaround operations using the management philosophy of the Theory of Constraints.

Diversity and knowledge in the age of nation-building: Space and time in the thought of Yanagita Kunio

The study examines the thought of Yanagita Kunio (1875–1962), an influential Japanese nationalist thinker and a founder of an academic discipline named minzokugaku. The purpose of the study is to bring into light an unredeemed potential of his intellectual and political project as a critique of the way in which modern politics and knowledge systematically suppresses global diversity. The study reads his texts against the backdrop of the modern understanding of space and time and its political and moral implications and traces the historical evolution of his thought that culminates in the establishment of minzokugaku. My reading of Yanagita’s texts draws on three interpretive hypotheses. First, his thought can be interpreted as a critical engagement with John Stuart Mill’s philosophy of history, as he turns Mill’s defense of diversity against Mill’s justification of enlightened despotism in non-Western societies. Second, to counter Mill’s individualistic notion of progressive agency, he turns to a Marxian notion of anthropological space, in which a laboring class makes history by continuously transforming nature, and rehabilitates the common people (jomin) as progressive agents. Third, in addition to the common people, Yanagita integrates wandering people as a countervailing force to the innate parochialism and conservatism of agrarian civilization. To excavate the unrecorded history of ordinary farmers and wandering people and promote the formation of national consciousness, his minzokugaku adopts travel as an alternative method for knowledge production and political education. In light of this interpretation, the aim of Yanagita’s intellectual and political project can be understood as defense and critique of the Enlightenment tradition. Intellectually, he attempts to navigate between spurious universalism and reactionary particularism by revaluing diversity as a necessary condition for universal knowledge and human progress. Politically, his minzokugaku aims at nation-building/globalization from below by tracing back the history of a migratory process cutting across the existing boundaries. His project is opposed to nation-building from above that aims to integrate the world population into international society at the expense of global diversity.

Discussion Paper: Triangulation of Methodology to Solve the Practitioner - Academic Debate Concerning the Value of Research

In support of research in the debate concerning its relevance to hospitality academics and practitioners, the author presents a discussion of how the philosophy of science impacts approaches to research, including a brief summary of empiricism, and the importance of the triangulation of research orientations. Criticism of research is the hospitality literature often focuses on the lack of an apparent philosophy of science perspective and how this perspective impacts the way in which scholars conduct and interpret research. The Validity Network Schema (VNS) presents a triangulation model for evaluating research progress in a discipline by providing a mechanism for integrating academic and practitioner research studies.

A comparison of academic achievement of Montessori and non -Montessori students in a public school setting

Relationships between academic achievement and type of curriculum delivery system, Montessori or traditional, in a diverse group of learners from a public school district were examined in this study. In a repeated measures, within subjects design, students from an elementary Montessori program were paired with agemates from a traditional group on the basis of similar Stanford Achievement Test Scores in reading or math during the baseline year. Two subsequent administrations of the Stanford were observed for each subject to elucidate possible differences which might emerge based on program affiliation over the three year duration of the study. ^ Mathematics scores for both groups were not observed to be significantly different, although following the initial observation, the Montessori group continued to produce higher mean scores than did the traditional students. Marginal significance between the groups suggests that the data analysis should continue in an effort to elucidate a possible trend toward significance at the .05 level. ^ Reading scores for the groups demonstrated marginally significant differences by one analytical method, and significant differences when analyzed with a second method. In the second and third years of the study, Montessori students produced means which consistently outperformed the traditional group. ^ Recommendations included tracking subsequent administrations of the Stanford Achievement Test for all pairs of subjects in order to evaluate emerging trends in both subject areas. ^

Waking the sleeping giant: Beliefs of Brazilian and *American teachers concerning liberation curriculum

The school curriculum is a matter mandated by the educational system rather than determined by the school stakeholders of a community, as Freire (1993) suggests. At the present time, one significant vision of school is challenging the current order of curriculum practice. It focuses on school as a liberating agency grounded on the belief that the abilities to access information and to think critically about it will educate an individual capable of making independent decisions. This dissertation investigates teacher's beliefs concerning curriculum. It was assumed that there is a discrepancy between what has been the position proposed by critical theorists including Freire (1998a, 1993); Apple (1979); Giroux (1998), and the position on curriculum which school systems are typically advancing. ^ There were four purposes of this study. The major purpose of this study was to determine whether or not Brazilian and American Teachers believe that a school curriculum based on Freirean principles could be implemented in the schools in which they worked. Also, this study sought to determine the differences found between teachers' beliefs in the Brazilian and American contexts. Another purpose was to determine how Brazilian and American teachers justify their beliefs and actions when these may represent conflicting values. Finally, this study sought to determine if these teachers believe that the curriculum is in need of change or if they accept the current curriculum as adequate. This study consisted of quantitative and qualitative data collection through multiple methods involving surveys and interviews. The study involved 171 teachers (88 Brazilian and 83 American) from multiple settings with the majority working for public systems. Overall, it seems that Brazilian and American teachers believe that a curriculum based on Freirean principles of education can be implemented in their schools, if ongoing education is provided. The majority of Brazilian teachers believe a curriculum change is necessary while half of the American teachers believe a curriculum change is needed and the other half seems to believe curriculum is adequate. Teachers explain that it is hard to implement a curriculum they believe to be most appropriate for students because the current curriculum is mandated by the school system or by national guidelines. The majority of Brazilian teachers and those American teachers who believed a curriculum change is necessary explained their rationale for change in terms of social justice, problem-solving, collective work, student-centered and context-based curriculum. American teachers, who believed that the curriculum is adequate, explained that they are satisfied with their student's achievements. They stated that their students are doing well on tests and are learning what is required. ^

The Hindu-Jewish relationship and the significance of dialogue : participants' reflections on the 2007 and 2008 Hindu-Jewish summits at New Delhi and Jerusalem

The purpose of this study was to determine whether or not new and significant developments for the Hindu and Jewish faiths, and the relationship that exists between them, can be demonstrated from the results of the Hindu-Jewish Leadership Summits of 2007 and 2008 in Delhi and Jerusalem. I argue that new and significant developments can be observed with this Hindu-Jewish encounter with regards to official rulings of Halacha (Jewish law), proper understandings of sacred symbols of Hinduism, and even improved Islamic-Jewish relations. After analyzing the approaches, themes, and unique framework found within this encounter, it is clear that the Hindu-Jewish leadership summits mark new and significant developments in inter-religious dialogue between the two traditions, culminating in the redefinition of Hinduism as a monotheistic religion.

Identity formation and public perception in the history of American Mormonism

This study inquires into the institutional identity of the Church of Jesus Christ of Latter-day Saints since its founding in 1830. The study takes a historical stance in discussing the relationship between American public perceptions and the Church's developing internal identity, tracing these changes through three distinct historical stages. Building on the works of historians and sociologists such as Jan Shipps, Armand Mauss, and Terryl Givens, this study hopes to contribute to the understanding of new religious movements and the progression from sect to church. The study finds that Mormon identity and American perceptions of Mormons have had an inter-influential relationship, each responding and re-forming in turn. The LDS Church has progressed from sect to church as tensions with the host society have lessened. Currently, the Church is at an optimum level of tension with the host society, maintaining a distinct identity while enjoying conventional acceptance.

An investigation of twentieth century observant Jewish fine artists

People of the Jewish faith base their belief on the written word of the Torah. Presented in this paper are fine artists that produce work within these laws. The Torah sets guidelines for life and morality. The belief system within this domain is that visual images have an impact on the viewers, and artists are accountable for what they produce. This is in opposition with art education, where freedom of expression takes precedence over morality. The results of this study will form the basis for a curriculum for the community college. The researcher's area of inquiry is directed to painting and sculpture made by artists of the Jewish faith who follow the Torah, meaning those who are observant of their faith and practices. Their skills and perceptions will be presented to educate the viewer about their visions. The research questions were posed to rabbinical authorities and artists in order to establish a clear and defined statement of what the Jewish law is regarding the fine arts. The evidence presented was obtained by questionnaires, personal interviews, articles, and opinions from Jewish scholars. Four rabbis were selected based on their erudition on Torah law, and their strong leadership positions in Jewish educational institutions. The ten artists were selected based on recommendations from art historians, and art and gallery directors. The artists and the rabbis were mailed questionnaires, which was followed by an interview. The conclusion from this study is that fine artists are encouraged to use their talents, this is supported by the Torah text, and rabbinic explanation. The restriction for the Jewish artist is in making a replication of a realistic full-scale figure, making a visual rendition of G-d, a nude, or violent image. Art is made by the observant Jew with the intention of enhancing the world with visions inspired by their belief in the Torah. A crucial belief in Judaism is that there is but one G-d, and all man-made images should reflect the majesty of G-d's creations.

Gnosticism, Transformation, and the Role of the Feminine in the Gnostic Mass of the Ecclesia Gnostica Catholica (E.G.C.)

The Gnostic Mass of the Ecclesia Gnostica Catholica (E.G.C.) suggests a heterosexual gender binary in which the female Priestess seated on the altar as the sexual and fertile image of the divine feminine is directed by the male Priest’s activity, desire and speech. The apparent contradiction between the empowered individual and the polarized gender role was examined by comparing the ritual symbolism of the feminine with the interpretations of four Priestesses and three Priests (three pairs plus one). Findings suggest that the Priestess’ role in the Gnostic Mass is associated with channeling, receptivity, womb, cup, and fertility, while the Priest’s role is associated with enthusiasm, activity, phallus, lance, and virility. Despite this strong gender duality, the Priestesses asserted that their role was personally and spiritually empowering, and they maintained heterosexual and polarized gendered roles are necessary in a transformative ritual which ultimately reveals the godlike unified individual.

‘Genetic Coding’ Reconsidered : An Analysis of Actual Usage

I thank George Pandarakalam for research assistance; Hans-Jörg Rheinberger for hosting my stay at the Max Planck Institute for History of Science, Berlin; and Sahotra Sarkar and referees of this journal for offering detailed comments. Funded by the Wellcome Trust (WT098764MA).

‘Genetic Coding’ Reconsidered : An Analysis of Actual Usage

I thank George Pandarakalam for research assistance; Hans-Jörg Rheinberger for hosting my stay at the Max Planck Institute for History of Science, Berlin; and Sahotra Sarkar and referees of this journal for offering detailed comments. Funded by the Wellcome Trust (WT098764MA).