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Article
Publication date: 31 March 2022

Chase Englund

A large portion of labor and trade in most countries is devoted to the service sector, and thus service sector impacts are crucial to a full understanding of the effects of WTO…

1

Abstract

A large portion of labor and trade in most countries is devoted to the service sector, and thus service sector impacts are crucial to a full understanding of the effects of WTO membership. The effect of WTO membership on trade volume has been subject to debate in the past, but critically, these studies have failed to examine service sector trade specifically. Conventional wisdom would seem to suggest that WTO membership should have boosted services trade, particularly after the implementation of the General Agreement on Trade in Services (GATS) in 1995. However, the relationship has yet to be rigorously tested. Here, I use data comprising 178 countries across a span ranging from 1995 until 2015 to examine the impact that WTO membership, and specifically WTO accession, has had on service sector trade levels relative to goods trade levels after the adoption of GATS. Statistical tests yield weak evidence for any significant relationship between WTO membership and service sector trade, with some possible exceptions for states that underwent many rounds of negotiations. This exception is explored further through a comparison of the WTO accessions of China and Vietnam. However, even in these extreme cases, it is difficult to find clear evidence of service sector liberalization. Overall, the findings imply that, in almost all cases, WTO rules and accessions have underemphasized service sector trade in favor of agricultural and goods trade, generating lopsided impacts to trade efficiency.

Details

Journal of International Logistics and Trade, vol. 20 no. 1
Type: Research Article
ISSN: 1738-2122

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Available. Open Access. Open Access
Article
Publication date: 14 July 2023

David S. Bedford, Markus Granlund and Kari Lukka

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of…

1148

Abstract

Purpose

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

Design/methodology/approach

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

Findings

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Originality/value

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

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Available. Content available
Book part
Publication date: 2 August 2022

Free Access. Free Access

Abstract

Details

ICT and Innovation in Teaching Learning Methods in Higher Education
Type: Book
ISBN: 978-1-80043-265-9

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Article
Publication date: 13 June 2019

Martin Carlsson-Wall, Peter Hirner, Kalle Kraus and Adrian von Lewinski

This paper aims to analyse how a multinational organisation uses technocratic and socio-ideological controls to manage tensions arising when integrating its international…

915

Abstract

Purpose

This paper aims to analyse how a multinational organisation uses technocratic and socio-ideological controls to manage tensions arising when integrating its international subsidiaries.

Design/methodology/approach

Through interviews and company documentation, the authors analyse how a global German family business firm integrates its international subsidiaries into the corporate context.

Findings

The findings suggest that technocratic and socio-ideological controls in combination help the firm manage three tensions – vertical vs lateral relations, standardisation vs differentiation of practices and centralisation vs decentralisation of decision-making – arising in the course of internationalisation. These results have important analytical implications for the understanding of how a high level of compliance to technocratic control initiatives is achieved. Prior work has, in the main, focussed on the resistance to technocratic controls without paying much attention to compliance. Specifically, the authors show how managers can use socio-ideological control to achieve a high level of compliance among employees when implementing technocratic controls.

Practical implications

The results suggest that managers in multinational firms need to pay careful attention to the tensions that are created when they internationalise and to apply a combination of technocratic and socio-ideological controls to manage these tensions.

Originality/value

There is limited knowledge of how managers use socio-ideological control to enact a particular form of experience for their employees and to create a highly valued sense of purpose. The findings suggest that these controls, in combination with technocratic ones, serve important roles when organisations expand internationally.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 3
Type: Research Article
ISSN: 1176-6093

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Book part
Publication date: 19 December 2017

Karin Klenke

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

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Book part
Publication date: 18 December 2020

Lise Vigier

The two concepts of metal music and identity are often linked to each other, from the bands' and their audience's perspectives as well as in the academic field of metal studies …

Abstract

The two concepts of metal music and identity are often linked to each other, from the bands' and their audience's perspectives as well as in the academic field of metal studies (von Helden, 2017; Kärki, 2015; Moberg, 2009a; Mustamo, 2016). One significant example of the interaction between metal and identity can be found in the Nordic scene. North-related themes and Nordic languages are used by metal bands in their music, visual representations, or narratives as components of their identity. Despite the increasing number of studies about Nordic metal scene and identity, the case of Nordic minorities seems to remain in the shade of major Nordic cultures. Willing to draw the attention on this shortcoming, this chapter will study the case of Finland's Swedish-speaking population. After a presentation of the groups analysed, the paper examines how the culture and language of Swedish-speaking Finns is represented through their works. This textual analysis will further discuss the particularity of being situated at the crossroads of Scandinavian and Finnish cultures and languages.

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Multilingual Metal Music: Sociocultural, Linguistic and Literary Perspectives on Heavy Metal Lyrics
Type: Book
ISBN: 978-1-83909-948-9

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Article
Publication date: 1 April 1986

Charlotte Erdmann

National Engineers' Week takes place annually during the week of George Washington's birthday. Washington, best known as a soldier and stateman, was also a surveyor and road…

59

Abstract

National Engineers' Week takes place annually during the week of George Washington's birthday. Washington, best known as a soldier and stateman, was also a surveyor and road builder. The National Society of Professional Engineers began this tradition in 1950 with a two‐page article in The American Engineer. The society promoted Engineers Week on a national level beginning in 1951. February and March issues of The American Engineer in 1951 discussed the early celebrations of this week. The society's history (Robbins) also gives insights about the creation of this special week. Although the National Society of Professional Engineers initiated this week, other engineering organizations became involved later. At the present time, many organizations participate in the celebration. Each year, the National Society of Professional Engineers plans a particular theme for the week.

Details

Reference Services Review, vol. 14 no. 4
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 2 May 2017

Magnus Frostenson and Sven Helin

The purpose of this paper is to understand conflicts in sustainability reporting (SR) preparation.

1661

Abstract

Purpose

The purpose of this paper is to understand conflicts in sustainability reporting (SR) preparation.

Design/methodology/approach

In the preparation of SRs, the logic of financial rationality is often assumed to take precedence over the logic of sustainability. Based on an explorative qualitative case study of a large Swedish retailer, the paper problematizes this view. Over a reporting cycle, employees and consultants involved in the preparation process are interviewed. Conflicting ideas about SRs are identified and analyzed through the lens of institutional logics.

Findings

The study identifies five tensions in SR preparation. These tensions relate to conflicting ideas of what an SR is, how it should be written and how it should be used. Among findings, a conflict of logics can be found as the basis of at least one tension. However, tensions may also emerge within a shared sustainability logic.

Research limitations/implications

A contribution of the study is that it sets its finger on the actual fieldwork with SRs. The study shows that it is unreasonable to claim that SRs are “self-evidently” captured by management according to financial rationality. Possibly, the nature of the studied firm, a company within the pharmaceutical and health sector, implies a stronger sustainability logic than in other firms.

Practical implications

According to the study, the results of an SR preparation process are highly dependent on the sometimes conflicting ideas of preparers and others within the company. It is of high importance to identify and clarify such conflicting ideas already in the beginning of the process, to link the SR to the corporate social responsibility strategy of the firm, and to involve top management in the process.

Originality/value

The study identifies underlying tensions in SR preparation. It also introduces a theoretical framework that makes it possible to analyze tensions in the preparation process.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 1 January 2005

Aron A. Gottesman and Gordon S. Roberts

We investigate the nature of mid-loan relationships between bank-lenders and borrowers, to test whether firms borrow from banks to signal quality. Using the LPC DealScan, CRSP…

Abstract

We investigate the nature of mid-loan relationships between bank-lenders and borrowers, to test whether firms borrow from banks to signal quality. Using the LPC DealScan, CRSP, and Wall Street Journal databases, we test whether borrower abnormal returns are related to bank, borrower, deal, and/or event characteristics during the duration of the loan. We demonstrate that borrower abnormal returns are related to mid-loan bank events, defined as an event resulting in bank abnormal returns beyond a specified threshold. The results suggest that borrowers are affected by bank events mid-loan, even when the event is not directly related to bank default.

Details

Research in Finance
Type: Book
ISBN: 978-0-76231-277-1

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