An exploratory study of management accounting and control systems in a developing country

This thesis reports on the results of case studies in four commercial banks in Nigeria. The study focuses how management accounting and control systems (MCS) operate in the four banks. The study is motivated by the dearth of literature on management accounting practices in the developing world in general and in Nigeria in specific. The case study approach adopted in conducting the research was useful in exploring the dynamics of the MCS in the organisations. Data was gathered from two sources. First, semi-structured interviews were conducted with managers at the head office, regional office and branches of each bank. The participants were selected from different backgrounds and managerial levels to provide broader understanding of the operations of the MCS. Second, various internal and external documents were reviewed to provide supporting evidence for the interview results. New institutional sociology (NIS) provided the theoretical framework to understand the results. NIS provided explanations for how the MCS in the four banks were shaped by diverse external and internal factors. The key factors identified as shaping the operations of the MCS were the need to comply with the regulatory environment (coercive isomorphism), the need to maintain social and cultural support (normative isomorphism) and the need to imitate successful organisations in order to appear legitimate (mimetic isomorphism). The study also examines the interplay between the institutional forces, market forces and infra-organisational power relations. This analysis is necessary to overcome the criticism of NIS that it downplays the role of market forces, agency and intra-organisational relations. The findings of the study have implications for understanding the operations of MCS in the developing world.

Developments in assessment and teaching methodologies in modern languages in England and France in response to educational reform (1975-1985)

This comparative study considers the main causative factors for change in recent years in the teaching of modern languages in England and France and seeks to contribute, in a general sense, to the understanding of change in comparable institutions. In England by 1975 the teaching of modern languages in the comprehensive schools was seen to be inappropriate to the needs of children of the whole ability-range. A combination of the external factor of the Council of Europe initiative in devising a needs-based learning approach for adult learners, and the internal factor of teacher-based initiatives in developing a graded-objectives learning approach for the less-able, has reversed this situation to some extent. The study examines and evaluates this reversal, and, in addition, assesses teachers' attitudes towards, and understanding of, the changes involved. In France the imposition of `la reforme Haby' in 1977 and the creation of `le college unique' were the main external factors for change. The subsequent failure of the reform and the socialist government's support of decentralisation policies returning the initiative for renewal to schools are examined and evaluated, as are the internal factors for changes in language-teaching - `groupes de niveau' and the creation of `equipes pedagogiques'. In both countries changes in the function of examinations at 15/16 plus are examined. The final chapter compared the changes in both education systems.

Managers' perceptual errors revisited:the role of knowledge calibration

Insights from the stream of research on knowledge calibration, which refers to the correspondence between accuracy and confidence in knowledge, enable a better understanding of consequences of inaccurate perceptions of managers. This paper examines the consequences of inaccurate managerial knowledge through the lens of knowledge calibration. Specifically, the paper examines the antecedent role of miscalibration of knowledge in strategy formation. It is postulated that miscalibrated managers who overestimate external factors and display a high level of confidence in their estimates are likely to enact strategies that are relatively more evolutionary and incremental in nature, whereas miscalibrated managers who overestimate internal factors and display a high level of confidence in their estimates are likely to enact strategies that are relatively more discontinuous and disruptive in nature. Perspectives from social cognitive theory provide support for the underlying processes. The paper, in part, explains the paradox of the prevalence of inaccurate managerial perceptions and efficacious performance. It also advances the literature on strategy formation through the application of the construct of knowledge calibration.

The Socioeconomic Background of the Divergence of Belarusian and Ukrainian Political Systems

The aim of this paper is to analyze the political, social and economic background of the divergence of Belarusian and Ukrainian transitions. We focus on Belarus in order to find explanation for questions such as why could Lukashenko remain the authoritarian leader of Belarus, while in Ukraine the position of the political elite had proved less stable and collapsed in 2004. On the theoretical framework of elite-sociology, we seek to determine whether the internal factors (as macroeconomic conditions, standard of living, the oppressive nature of the political system and the structure of the political elite) play a significant role in the operation of the domino effect. This article emphasises the determining role of immanent internal factors, thus the political stability in Belarus can be explained by the role of the suppressing political regime, the hindrance of democratic rights and the relatively good living conditions that followed the transformational recession. Whilst in Ukraine, the markedly different circumstances brought forth the success of the Orange Revolution.

Structural adjustment and labor in Jamaica and the Dominican Republic

Statement of the problem. It seeks to examine whether structural adjustment in Jamaica produced the desired developmental effects for labor--both organized and non-unionized--and if there is any significant difference in the Dominican Republic, which did not undergo that economic transformation. The research hypothesis is; "Structural Adjustment leads to Marginalization of labor."^ Methodology used. The methodology is mostly a straight cross-sectional analysis using data sets and publications from the UN, ILO, World Bank and IDB, as well as local statistical sources. The dissertation is primarily an historical to contemporary analysis of the Jamaican experience under structural adjustment, as it related to labor. To a greater extent it involves a straight cross-national comparison on the historical experiences of each country and a discussion of the relative similarities and differences between them, and the impact these features had on labor.^ Summary of findings. In the end, the question is asked as to whether internal factors are important in the relative success or failure of development strategies. From the data there is some indication that under structural adjustment there has been limited economic benefits for labor in Jamaica while labor standards have not improved. In the Dominican Republic the economic performance has been similar but the labor standards have improved significantly. This thus leads to the conclusion that structural adjustment may have been a factor in the resistance to labor's empowerment.^ Nevertheless, the study also shows that there may have been a causal role which local power relations had. The suggestion from the study is that in analyzing the phenomenon, attention must be paid to internal as well as external dynamics and variables. ^

Organizational culture, organizational climate, and collaborative capacity for planning

The objective of this study was to investigate the relationship of organizational culture and organizational climate on participant perceptions of collaborative capacity for planning, within the context of the Florida School Readiness Coalitions (FSRCs). Three hypotheses were proposed for study: First, that organizational culture would be correlated to organizational climate; second, that organizational culture would be correlated to collaborative capacity for planning; and the third that organizational climate would be correlated to collaborative capacity for planning. ^ A cross-sectional survey research design was used to obtain data from participants in 25 Florida School Readiness Coalitions. Pearson product-moment correlations were used to examine the association between the dependent variable, collaborative capacity for planning, and the independent variables, organizational culture and climate. Bivariate analyses revealed a significant level of association for five culture indicators to collaborative capacity for planning: motivation, interpersonal, service, supportive and individualistic indicators, and four climate indicators: cooperation, job satisfaction, organizational commitment, and role clarity. Findings suggest (a) a constructive culture and positive climate were present within the FSRCs during the period of study and (b) participants perceived that the collaborative capacity for planning existed. Hierarchical multiple regression, controlling for effects of participant demographics, were used to examine the degree to which organizational culture and climate predict collaborative capacity. The culture indicators, supportive and individualistic, and the climate indicator job satisfaction accounted for 46% of the variance in collaborative capacity for planning. No other indicators of the independent variables demonstrated significance. The findings suggests that (a) culture and climate should be studied together, (b) culture and climate are two constructs that may provide knowledge about the way community groups work together, and (c) the collaborative capacity of groups planning services such as the FSRCs may benefit through consideration of how culture and climate affect service planners' relationships, communication, and ability to achieve a mission or goal. Culture and climate may offer social workers new information about internal factors affecting the collaborative process. Further investigation of these constructs with other types of groups is warranted. ^

Language learning strategy use by colombian adult English language learners: A phenomenological study

The purpose of this phenomenological study was to describe how Colombian adult English language learners (ELL) select and use language learning strategies (LLS). This study used Oxford’s (1990a) taxonomy for LLS as its theoretical framework. Semi-structured interviews and a focus group interview, were conducted, transcribed, and analyzed for 12 Colombian adult ELL. A communicative activity known as strip story (Gibson, 1975) was used to elicit participants’ use of LLS. This activity preceded the focus group session. Additionally, participants’ reflective journals were collected and analyzed. Data were analyzed using inductive, deductive, and comparative analyses. Four themes emerged from the inductive analysis of the data: (a) learning conditions, (b) problem-solving resources, (c) information processing, and (d) target language practice. Oxford’s classification of LLS was used as a guide in deductively analyzing data concerning the participants’ experiences. The deductive analysis revealed that participants do not use certain strategies included in Oxford’s taxonomy at the third level. For example, semantic mapping, or physical response or sensation was not reported by participants. The findings from the inductive and deductive analyses were then compared to look for patterns and answers to the research questions. The comparative analysis revealed that participants used additional LLS that are not included in Oxford’s taxonomy. Some examples of these strategies are: using sound transcription in native language and help from children. The study was conducted at the MDC InterAmerican campus in South Florida, one of the largest Hispanic-influenced communities in the U.S. Based on the findings from this study, the researcher proposed a framework to study LLS that includes both external (i.e., learning context, community) and internal (i.e., culture, prior education) factors that influence the selection and use of LLS. The findings from this study imply that given the importance of the both external and internal factors in learners’ use of LLS, these factors should be considered for inclusion in any study of language learner strategies use by adult learners. Implications for teaching and learning as well as recommendations for further research are provided.

A influência do conforto luminoso na satisfação dos profissionais que atuam no ginásio do Centro de Reabilitação Infantil, Natal-RN

This study addresses the environmental quality in therapeutic spaces for children's rehabilitation. The assumption that space is active and interfere in interpersonal relationships, highlights the importance of natural light to the hospital architecture, to foster the creation of environments that encourage and assist in the recovery of patients in the rehabilitation process. Therefore, interferes with health humanization through positive actions in the physiological and emotional effects of natural light, as facilitators of the health recovery process. In Brazil hospital openings systems projects are built exclusively to follow requirements of the local construction code which do not consider the landscape, but only ventilation and heat stroke; and the luminance levels are treated just as recommendations for artificial lighting. The National Policy for Healthcare Humanization presents the environmental comfort as a priority. However, it does not guidelines for achieving it. In this context this research aims to evaluate the lighting comfort in infant therapeutic areas from the professional satisfaction, in order to identify human preferences on the variables: technical and constructive aspects, relationship with the exterior, internal visual interface and quality elements. With this purpose it was adopted as research strategy the Post-Occupancy Evaluation (Technical Functional) through a multi method approach, which included a case study in the rehabilitation gym of Children Rehabilitation Center, at Natal, Rio Grande do Norte, and a reference study at SARAH Rehabilitation Center, Fortaleza Unit at Ceará, both in Brazil northeast. The results indicate that the definition of openings systems should consider external and internal factors to the building, as the natural landscape, the immediate surroundings and activities to be performed. The POE found out the preference of the professional visual privacy in detriment to other analyzed aspects. Thus, it is expected that this study can contribute to the discussion of luminous quality and generate inputs for future projects or renovations in the Children's Rehabilitation Centers, which should not be projected as hospitals

Exploring the stages of change and perceived barriers to treatment models within the context of parental adherence to an early intervention program

Parent-mediated early intervention programs depend on the willingness and ability of parents to complete prescribed activities with their children. In other contexts, internal factors, such as stages of change, and external factors, such as barriers to treatment, have been shown to correlate with adherence to service. This researcher modified the Stages of Change Questionnaire as well as the Barriers to Treatment Participation Scale (BTPS) to use with this population. Despite initial interest, twenty-three parent participants were referred to the researcher over the course of three years, with only five parents taking part in the study. A population base ten times that of the current sample would be required recruit enough participants (fifty-one) to provide sufficient power. This feasibility study discusses the results of the five parent participants. Findings suggest that the modified Stages of Change Questionnaire may not be sensitive enough for use with the current sample, while the modified BTPS may yield useful information for service providers.

Historia del Instituo Lorente, (1894-1997)

Introduction. This thesis is the result of study of the Llorente Institute since its origins, contemporaries of the Pasteur Institute in France and in Sclavo Institute in Italy, until its disappearance in 1997 as a pharmaceutical laboratory. Synthesis. The first objective was to demonstrate the development of research activity of Llorente Institute. It was also intended to clarify what were the real causes of its decline, which can be attributed not only to internal factors, but also to general policies that concerned a set of pharmaceutical companies. Dr. Vicente Llorente figure is not the essential part of this thesis, although it have made new contributions about on their way through politics as a member of the Restoration Parliament during the legislatures between 1899 and 1905. Research carried out in the General Archive of the State Administration and in the Mercantile Register are the main sources of this research, together with the testimony and unpublished documents provided by his last owners. Also, it has been important to the development of products that constituted the vademecum of Llorente Institute...

Job-demand for Learning, Job-related Learning and Need for Achievement

Individual learning is important, as it is both a precursor and an outcome of learning in organisations. Job-related learning is driven by external factors (e.g., the demands of the job) and internal factors (i.e., the personality of the individual). The study examined whether need for achievement moderates the relationship between job-demand for learning and job-related learning. Data were obtained from 153 full-time, white-collar employees from a range of industries. Hierarchical regression analysis using the product term revealed that need for achievement moderates the relationship between job-demand for learning and job-related learning. Specifically, although job-demand for learning is correlated positively to job-related learning for both the high and the low need for achievement groups, this correlation is stronger amongst the high group. The findings are discussed in terms of their implications for future research and practice.

Identifying the Supports and Challenges of High School Latino English Language Learners

Two out of three English Language Learners (ELLs) graduate from secondary schools nationwide. Of the nearly five million ELLs in public schools, more than 70% of these students’ first language is Spanish. In order to understand and resolve this phenomena and in an effort to increase the number of graduates, this research examined what high school Latino ELLs identified as the major external and internal factors that support or challenge them on the graduation pathway. The study utilized a 32 quantitative and qualitative question student survey, as well as student focus groups. Both the survey and the focus groups were conducted in English and Spanish. The questions considered the following factors: 1) value of education; 2) expectations in achieving their long-term goals; 3) current education levels; 4) expectations before coming to the United States; 5) family obligations; and 6) future aspirations. The survey was administered to 159 Latino ELLs enrolled in grades 9-12. Research took place at three high schools that provide English for Speakers of Other Languages (ESOL) classes in a large school system in the Mid-Atlantic region. The three schools involved in the study have more than 1,500 ELLs. Two of the schools had large ESOL instructional programs, and one school had a comparatively smaller ESOL program. The majority of students surveyed were from El Salvador (72%) and Guatemala (12.6%). Using Qualtrics, an independent facilitator and a bilingual translator administered the online survey tool to the students during their ESOL classes. Two weeks later, the researcher hosted three follow-up focus groups, totaling 37 students from those students who took the survey. Each focus group was conducted at the three schools by the lead researcher and the translator. The purpose of the focus group was to obtain deeper insight on how secondary age Latino ELLs defined success in school, what they identified to be their support factors, and how previous and present experiences helped or hindered their goals. From the research findings, ten recommendations range from suggested policy updates to cross-cultural/equity training for students and staff; they were developed, stemming from the findings and what the students identified.

A case study of a district's intended and unintended results connected to the implementation of a required ninth-grade algebra 1 strategic initiative

There is a long history of debate around mathematics standards, reform efforts, and accountability. This research identified ways that national expectations and context drive local implementation of mathematics reform efforts and identified the external and internal factors that impact teachers’ acceptance or resistance to policy implementation at the local level. This research also adds to the body of knowledge about acceptance and resistance to policy implementation efforts. This case study involved the analysis of documents to provide a chronological perspective, assess the current state of the District’s mathematics reform, and determine the District’s readiness to implement the Common Core Curriculum. The school system in question has continued to struggle with meeting the needs of all students in Algebra 1. Therefore, the results of this case study will be useful to the District’s leaders as they include the compilation and analysis of a decade’s worth of data specific to Algebra 1.

Główne determinanty polityki bezpieczeństwa Izraela na początku XXI wieku

Wydział Nauk Politycznych i Dziennikarstwa

Why are some companies more successful than others? An exploration into organizational culture and dynamic capabilities

Why are some companies more successful than others? This thesis approaches the question by enlisting theoretical frameworks that explain the performance with internal factors, deriving from the resource-based view, namely the dynamic capabilities approach. To deepen the understanding of the drivers and barriers towards developing these higher order routines aiming at improving the operational level routines, this thesis explores the organisational culture and identity research for the microfoundational antecedents that might shed light on the formation of the dynamic capabilities. The dynamic capabilities framework in this thesis strives to take the theoretical concept closer to practical applicability. This is achieved through creation of a dynamic capabilities matrix, consisting of four dimensions often encountered in dynamic capabilities literature. The quadrants are formed along internal-external and resources-abilities axes, and consist of Sensing, Learning, Reconfiguration and Partnering facets. A key element of this thesis is the reality continuum, which illustrates the different levels of reality inherent in any entity of human individuals. The theoretical framework constructed in the thesis suggests a link between the collective but constructivist understanding of the organisation and both the operational and higher level routines, evident in the more positivist realm. The findings from three different case organisations suggest that the constructivist assumptions inherent to an organisation function as a generative base for both drivers and barriers towards developing dynamic capabilities. From each organisation one core assumption is scrutinized to identify its connections to the four dimensions of the dynamic capabilities. These connections take the form of drivers or barriers – or have the possibility to develop into one or the other. The main contribution of this thesis is to show that one key for an organisation to perform well in a turbulent setting, is to understand the different levels of realities inherent in any group of people. Recognising the intangible levels gives an advantage in the tangible ones.