The Hand of Government in Shaping Accounting and Reporting in the UK Charity Sector

Accounting in the UK charity sector has changed massively over the last 25 years, with various stakeholders influencing what has occurred. Using insights from stakeholder theory, and interviews with a number of key actors, this article focuses on the influence of one definitive stakeholder – government – in developing a regime of quality accounting and reporting in the sector. In particular, the evolution of the Statement of Recommended Practice for charities is explored. It is argued that a much tighter and more meaningful regime of accounting and reporting has been encouraged by government, amongst other stakeholders, and this has led to a more accountable and healthier charitable sector.

The early-stage risk capital market in Scotland since 2000: issues of scale, characteristics and market efficiency

In this paper we provide a detailed profile and analysis of the regional risk capital market in Scotland, using an innovative methodology and specially developed databases which cover risk capital investment in young companies in the periods 2000–04 and 2005–07. This identifies the investment activity of all actors in the market and provides estimates of the total flow of risk capital investment into early-stage Scottish companies over the period. The paper concludes by drawing out the implications for policy makers (providing a more robust evidence base for the development, implementation and monitoring of policy) and for academic researchers (on the methodologies for estimating market scale and efficiency).

Beyond Poverty: Social Justice in a Global Marketplace

The social justice paradigm, developed in philosophy by John Rawls and others, reaches limits when confronted with diverse populations, unsound governments, and global markets.Its parameters are further limited by a traditional utilitarian approach to both industrial actors and consumer behaviors. Finally, by focusing too exclusively on poverty, as manifest in insufficient incomes or resources, the paradigm overlooks the oppressive role that gender,race, and religious prejudice play in keeping the poor subordinated. The authors of this article suggest three ways in which researchers in marketing could bring their unique expertise to the question of social justice in a global economy: by reinventing the theoretical foundation laid down by thinkers such as Rawls, by documenting and evaluating emergent “feasible fixes” to achieve justice (such as the global resource dividend, cause-related marketing, Fair Trade, and philanthrocapitalism), and by exploring the parameters of the consumption basket that would be minimally required to achieve human capabilities.

Controlling the Shadow Trade

From tackling illicit flows of small arms to combating nuclear smuggling, the shadow trade has become a central target of attempts to control the means of violence. This article argues that much of this practice and literature is framed in unhelpful terms that posit two distinct worlds, an upperworld and underworld, that separates illicit flow networks from the familiar world of state security policy. This implies that the possibilities for controlling the shadow trade are limited or require expansive and expensive controls. The article then examines the formation of illicit flow networks, drawing on examples including narcotics, small arms, nuclear materials, nuclear technology, major conventional arms, dual use technologies, and chemical weapons precursors; and finds that state and hybrid actors rather than extensive private networks are constitutive of illicit networks in many ways. It concludes by reclaiming hope for controlling the means of violence in this hybridity.

Tongue-tied?: An Active Analysis of Brian Friel's Translations

This article has arisen from a research-led production of Translations by Brian Friel for Queen’s University’s Tyrone Guthrie Society in February 2010. Drawing partly on a review of the existing critical literature and also from questions left unresolved by a previous experience of directing the play, the production sought to address through ‘active analysis’ (Merlin 2001) a number of research questions relating to the embodied nature of the rehearsal process and the historicity of Friel’s play. The analysis invokes Bergson (1910), Lefebvre (1991) and Worthern (2006) in establishing a performative correlative for insightful but more literary studies by Connolly (1993), Lojek (1994) and McGrath (1989 & 1999). A detailed account of the rehearsal process helps reveal the extent to which the idea of failure of communication is embedded in the text and embodied in performance, while an experiment with the partial use of the Irish language casts further light on Friel’s extraordinary device of rendering two languages through the medium of one. The use of music to counterpoint, rather than underscore the action, together with an achronological sequence of projected historical images inspired by Andrews (1983) provided me as director a means to challenge the audience’s presuppositions about the play. The sense of palimpsest, of the layered histories, that this evoked also served to highlight Friel’s use of the wider stylistic palette of Anglo-Irish drama, revealing Translations as a forerunner for Stewart Parker’s more explicit formal experiments in Northern Star. In rehearsal and performance Friel’s place in the continuum of the Irish theatrical canon became clear, as stylistic allusions to O’Casey, Shaw, Wilde and Beckett were embodied by the actors on the rehearsal room floor.

W(h)ither New Age studies? The uses of ethnography in a contested field of scholarship

Since the 1980s, there has existed a field of scholarly inquiry into a range of phenomena termed New Age. The relative lack of ethnographic studies in this field was identified several years ago, in response to research that focused merely on the discourses within alleged key writings. However, the employment of ethnographic methods does not by itself resolve the problems inherent in other modes of research; attention also has to be paid to how ethnography is used in practice. This article examines ethnographies of the New Age in terms of the extent to which they contextualize data within their immediate social frames, by paying attention to actors��� practices and interactions, and to the ways in which beliefs and discourses are constructed and contested. The article demonstrates the strong tendency among New Age ethnographic studies to veer from ‘the social’ and to rest instead on analytically problematic conceptualizations of agency. It argues that epistemological revision is required to form the basis of a more sociologically adequate understanding of the phenomena addressed.

ASR emotional speech: Clarifying the issues and enhancing performance

There are multiple reasons to expect that recognising the verbal content of emotional speech will be a difficult problem, and recognition rates reported in the literature are in fact low. Including information about prosody improves recognition rate for emotions simulated by actors, but its relevance to the freer patterns of spontaneous speech is unproven. This paper shows that recognition rate for spontaneous emotionally coloured speech can be improved by using a language model based on increased representation of emotional utterances. The models are derived by adapting an already existing corpus, the British National Corpus (BNC). An emotional lexicon is used to identify emotionally coloured words, and sentences containing these words are recombined with the BNC to form a corpus with a raised proportion of emotional material. Using a language model based on that technique improves recognition rate by about 20%. (c) 2005 Elsevier Ltd. All rights reserved.

Qualifications, examinations and assessment: views and perspectives of students in the 14–19 phase on policy and practice

This paper brings to the forefront students’ views on one of the most significant aspects of education in the 14-19 phase, specifically the qualifications, examinations and assessment they experience. In this respect the paper foregrounds students as ‘policy actors���, they are significant players in the mediation of national qualification systems rather than just subjects in their implementation. Data from a national dataset of focus groups with 243 students from the 14-19 phase is presented. Key themes are highlighted relating to young people’s experiences of qualifications, examinations and assessment at this stage of education in a context of continuous initiatives and change as well as the impact of students being on the receiving end of qualification reform in situ which can be confusing, unsettling and ultimately detrimental to future success.

The contribution of the United Nations Convention on the Rights of the Child to understanding and promoting the interests of young people making the transition from care to adulthood

The United Nations Convention on the Rights of the Child (UNCRC) acknowledges that young people without parental care are entitled to special support and assistance from the State. In detailing their expectations, the UN Committee have issued Guidelines for the Alternative Care of Children which recognise that State parties have a number of responsibilities towards care leavers. The paper explores how the UNCRC reporting process, and guidelines from the Committee outlining how States should promote the rights of young people making the transition from care to adulthood, can be used as an instrument to track global patterns of change in policy and practice. Content analysis of State Party Reports and Concluding Observations from 15 countries reveals that to date there has been limited engagement with understanding and promoting the needs of this group in the reporting process; although where a government is committed to developing legislation and practice then this does find its way into their national reports. Data supplied by affiliates of the International Research Network on Transitions to Adulthood from Care (INTRAC) reveals that national concerns, political ideology, public awareness, attitudes and knowledge of the vulnerability of care leavers influence service responses to protect and promote the rights of this group and the attention afforded to such issues in reports to the Committee. Findings also suggest that global governance is not simply a matter of top down influence. Future work on both promoting and monitoring of the impact of the UNCRC needs to recognise that what is in play is the management of a complex global/national dynamic with all its uneven development, levels of influence and with a range of institutional actors involved.

The MNC as an externally embedded organization: An investigation of embeddedness overlap in local subsidiary networks

MNCs have been conceptualized as differentiated networks that, in turn, are embedded in external networks. Previous research has predominantly focused on the embeddedness of established subsidiaries into their local environment, omitting to shed light on the phenomenon of headquarters linkages to the local context which creates embeddedness overlap. We develop a model of why MNCs develop overlapping linkages to local subsidiary networks even if the subsidiaries have grown out of the initial start-up phase. Using detailed information on 168 European subsidiaries, we find that MNCs build and maintain more overlapping network ties when subsidiaries are high performers, hold important resources, operate in turbulent environments, and are closely connected to multinational actors as opposed to purely domestic firms.

A new landscape of arts-based buildings and comparative cultural policies on the island of Ireland: the curse of Jocasta's necklace

Much current cultural policy research focuses on activity traditionally viewed as arts practice: visual arts, music, literature and dance. Architecture’s role in the discussion of cultural policy is, however, less certain and thus less frequently interrogated. The study presented here both addresses this dearth of in-depth research while also contributing to the interdisciplinary discussion of cultural policy in wider terms. In seeking to better understand how architectural culture is regulated and administered in a specific case study, it unpacks how the complicated relationships of nominal and explicit policies on both sides of the Irish/Northern Irish border contributed to the significant expansion of arts-based buildings 1995-2008. It contrasts political and cultural motivations behind these projects during a period of significant economic growth, investment and inward immigration. Data has been gathered from both official published policies as well as interviews with elite actors in the decision-making field and architects who produced the buildings of interest in both countries. With the sizeable number of arts-based buildings now completed in both Republic of Ireland and Northern Ireland, one must wonder if this necklace of buildings is, like Jocasta’s, a thing of both beauty and redolent with a potential future curse. It is the goal of this project to contribute to the larger applied and critical discussion of these issues and to engage with future policy design, administration and, certainly, evaluation.

Reviewing the European North/South Divide under the Prism of Beck’s ‘Risk society’ Thesis

Reviewing the European North/South Divide under the Prism of Beck’s ‘Risk society’ Thesis
Southern European political cultures have been viewed as extremely disadvantageous terrains for the development of a civic culture compatible to the requirements of a modern polity. Trust confined to the local and the familial, weak civil societies, violation of the law in the absence of supervision are some of the elements combined to draw an extremely negative picture of southern European political cultures in the relevant literature. These are very well entrenched perceptions that dominate all studies dealing with social aspects the southern European nations. Recent works produced by students of environmental mobilisations have argued that the environmental problematique has operated as a catalyst that, at least, forces us to re-examine the aforementioned perspectives if not to outright dismiss them.

This paper argues that although these challenging perspectives are not immune from criticisms, they have put forward a strong case that deserves further attention. A careful reading of Beck’s ‘risk society’ thesis suggests that mistrust to expert authorities and defensive reactions by social actors against them are not confined to specific national contexts but are now characteristics of countries previously held to be exemplary cases of civicness. Following that observation the paper proceeds by posing a number of related questions:

1) Can we argue that we are witnessing a general ‘Mediterranisation’ of European political culture or by arguing that we essentially accept what was idealistic evaluations of post-war European cultures determined by specific political conceptions?

2) Is there still any role for the use of a north/south divide in the cross-national study of social processes and to what extent?

A new landscape of arts-based buildings and comparative cultural policies on the island of Ireland: the curse of Jocasta's necklace

Much current cultural policy research focuses on activity traditionally viewed as arts practice: visual arts, music, literature and dance. Architecture’s role in the discussion of cultural policy is, however, less certain and thus less frequently interrogated. The study presented here both addresses this dearth of in-depth research while also contributing to the interdisciplinary discussion of cultural policy in wider terms. In seeking to better understand how architectural culture is regulated and administered in a specific case study, it unpacks how the complicated relationships of nominal and explicit policies on both sides of the Irish/Northern Irish border contributed to the significant expansion of arts-based buildings 1995-2008. It contrasts political and cultural motivations behind these projects during a period of significant economic growth, investment and inward immigration. Data has been gathered from both official published policies as well as interviews with elite actors in the decision-making field and architects who produced the buildings of interest in both countries. With the sizeable number of arts-based buildings now completed in both Republic of Ireland and Northern Ireland, one must wonder if this necklace of buildings is, like Jocasta’s, a thing of both beauty and redolent with a potential future curse. It is the goal of this project to contribute to the larger applied and critical discussion of these issues and to engage with future policy design, administration and, certainly, evaluation.

Territorial politics and the multi-level party

Territorial politics and the statewide party, Regional Studies. The literature on political parties has been affected by a national bias. However, the multilevel nature of party organizations deserves one's attention because parties have responded as well as contributed to the rise in regional authority across most Western democracies. This paper considers statewide parties from a double perspective: as organizations subject to a range of pressures in a multilevel environment, and as actors influencing multilevel political systems. It concludes with a call for stronger links between traditional areas of party and policy research and multilevel party research and for more comparative data collection on multilevel parties and policy positions.

Civil society versus nationalizing state?:Advocacy of minority rights in the post-socialist Baltic states

Strong civil society provides individuals with arenas to bring their interests to the attention of policymakers. In so doing, civil society organizations (CSOs) can support state policies, but can also criticize policies. This paper argues that most minority rights advocacy CSOs in the Baltic states have little say in the crafting of policy and are compartmentalized into the existing agendas, with only a few groups able to evaluate policies independently. It concludes that the Baltic civil society is weak because the CSOs working on minority issues ask policymakers either too much, or too little. The findings suggest that policymakers quell criticism of their work from the side of the CSOs by ignoring their activities. Alternatively, by funding the CSO that shores up the state agenda, policymakers delegate their responsibilities to civic actors, keep critical voices from public debates and claim that their policies have the full support of a vibrant civil society. This paper investigates the options available for civil society actors to relate to policymakers in a nationalizing state by drawing on the data collected in 77 semi-structured interviews with the CSOs working with Russian and Polish minorities in the Baltic states between 2006 and 2009. © 2011 Association for the Study of Nationalities.