Yaw A. Debrah and Ian G. Smith
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on…
Abstract
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.
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The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order…
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The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading South African companies comply with these requirements and guidelines. It was determined that there are comprehensive requirements and guidelines in respect of the disclosure of taxation information in the financial reports of South African companies. These requirements and guidelines are regulated by the Companies Act, No. 61 of 1973, as well as the statements of Generally Accepted Accounting Practice that are issued by the South African Institute of Chartered Accountants. The analyses undertaken of the financial statements of the selected companies indicate that leading companies in South Africa comply to a large extent with the requirements and guidelines for the disclosure of taxation information in financial reports.
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C. Lamprecht and G.F. Nel
In the light of the acceleration in the international and local information and knowledge revolution, the University of Stellenbosch (US) has introduced an e‐learning strategy to…
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In the light of the acceleration in the international and local information and knowledge revolution, the University of Stellenbosch (US) has introduced an e‐learning strategy to gain maximum benefit from the developments in information technology. In support of this strategy, the US has implemented WebCT as an electronic course management system. Subsequent consultations have revealed doubt among accounting lecturers and students about the effectiveness of WebCT assessment of tests in Financial Accounting. The purpose of the study was therefore to investigate this perception on the basis of the available literature, our own experience, categories of student learning and feedback from students. The WebCT assessment function was also contrasted with traditional assessment methods. It was concluded that although WebCT is not a quick fix, it could be implemented successfully in bigger classes, provided that innovative lecturers are responsible for these classes.
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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Gives a bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the…
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Gives a bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical as well as practical points of view. The range of applications of FEMs in this area is wide and cannot be presented in a single paper; therefore aims to give the reader an encyclopaedic view on the subject. The bibliography at the end of the paper contains 2,025 references to papers, conference proceedings and theses/dissertations dealing with the analysis of beams, columns, rods, bars, cables, discs, blades, shafts, membranes, plates and shells that were published in 1992‐1995.
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This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important…
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This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important component in the auditing environment for ensuring quality control and for developing and coaching staff auditors. However, the literature on feedback in the audit environment is fragmented and limited making it difficult to assess its behavioral effects on auditors. This paper has three main objectives. The first is to review some of the influential research in psychology and management to identify key variables and issues that appear to be critical in the study of behavioral consequences of feedback in organizational settings. The second is to review performance feedback research specifically in auditing to identify the areas previously examined and synthesize the findings. The third is to suggest a variety of future research opportunities that may assist in developing an understanding and knowledge of the behavioral effects of feedback on auditors. The literature analysis has significant implications for audit research and practice. In particular, the analysis provides important insights into understanding who, how, and when performance feedback should be given to improve its effectiveness in the audit environment.
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P. Olivier and I. DuRand
Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting…
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Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting standard in South Africa that prescribes a particular accounting treatment for scrip dividends; therefore, different accounting approaches are used in South Africa to account for scrip dividends. These different approaches do not always meet the substance over form principle, as required by Generally Accepted Accounting Practice (GAAP). The result is that the information disclosed to the users of the financial statements differs from company to company. This study proposes an accounting treatment for scrip dividend schemes in South Africa. It concludes that the reinvestment approach is the most acceptable accounting treatment for scrip dividend schemes in South Africa.
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ONCE more a New Year, after a year of dramatic public events, finds librarians as other people settling down to what it is hoped will be twelve months of peace and prosperity. It…
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ONCE more a New Year, after a year of dramatic public events, finds librarians as other people settling down to what it is hoped will be twelve months of peace and prosperity. It is really remarkable how libraries reflect the happenings of the time; it would not, for example, seem that the burning of the Crystal Palace would affect the issues of all South London libraries but it did very heavily for a day or two. When the public mind is occupied with an idea it is well known that this is reflected in reduced, and occasionally increased, issues. The Jubilee of King George V. reduced reference issues everywhere; and it is to be expected that the Coronation of King George VI. will have a like effect. These efforts however are transient, and are only felt during the few days of the happenings in question.. On the larger count we find at the beginning of 1937 that all but new libraries have now reached a position in which they can assess the results of other competition. It is alleged that the loss of readers who have seceded to the “twopennies” is about 4 per cent. on the peak year of 1932–3, but the gains are considerably in advance of 1930. That is to say, solid progress has been regular.
Marlies L.E. van der Wee, Valentina C. Tassone, Arjen E.J. Wals and Peter Troxler
This study aims to bring together the available scattered knowledge about teaching and learning in Living Labs within higher education, and to explore their potential for…
Abstract
Purpose
This study aims to bring together the available scattered knowledge about teaching and learning in Living Labs within higher education, and to explore their potential for supporting students’ sustainability-oriented transformative learning.
Design/methodology/approach
A literature review was conducted, applying a realist approach. A sample of 35 articles was analyzed qualitatively, mapping the data according to the realist constructs “context,” “intervention,” “mechanism” and “outcome” and using the constant comparison method for data analysis.
Findings
This study identified multiple characteristics of teaching and learning in sustainability-oriented Living Labs, namely, two socio-physical teaching and learning contexts, two pedagogical approaches as interventions therein, four learning processes as (potential) mechanisms and six sustainability-related learning outcomes. Two main challenges were also identified.
Originality/value
To the best of the authors’ knowledge, this is the first study that brings together the scattered results from previous studies into a comprehensive description of characteristics and challenges of teaching and learning in Living Labs as sustainability-oriented learning spaces in higher education. The findings can support educators in making scientifically grounded informed choices for teaching and learning in Living Labs and inform future empirical studies to examine when, how and why certain characteristics of teaching and learning in Living Labs, as identified in this study, can support sustainability-oriented transformative learning in higher education.
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Electronic‐retailing is the buzzword of 2000. Every other press release I receive relates to electronic commerce or Internet shopping. Therefore, it seems appropriate to focus…
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Electronic‐retailing is the buzzword of 2000. Every other press release I receive relates to electronic commerce or Internet shopping. Therefore, it seems appropriate to focus this summer issue of Retail Insights on the subject. The first article by Rowley discusses the phenomenon of shopping bots, the intelligent agents designed to support comparison shopping across a number of Internet sites. She reviews the functions and evaluates the coverage of different shopping bots. In the second article, Wee and Ramachandra assess the level of cyberbuying activities in China, Hong Kong and Singapore by concentrating on the who, why and what of online retailing.