Today's narrowing environment requires new ways of looking at the organic pigments industry. In particular a reconstruction of organic pigments is needed in relation to “TOSCA”…
Abstract
Today's narrowing environment requires new ways of looking at the organic pigments industry. In particular a reconstruction of organic pigments is needed in relation to “TOSCA” the Toxic Substances Control Act (USA), which has swiftly become the issue of the hour.
How can we explain the development – or equally the non-development – of professional ethics norms in a particular case? And how can we enhance compliance with existing…
Abstract
How can we explain the development – or equally the non-development – of professional ethics norms in a particular case? And how can we enhance compliance with existing professional ethical norms? In this chapter, I develop a supply/demand theory of professional ethics. That is, I consider the demand-forces and pull-factors that call for the construction, reform or continuance of a professional ethos. These demands may come from various stakeholders, including individual service-providers, the professional community, actual and prospective clients and the general public collectively as interested third parties. The supply-side, on the other hand, constitutes the ethical materiel out of which norms emerge: these are the felt-motivations of individual professionals at the coalface of action that drive them to recognize, acknowledge and act upon a professional norm. This material includes traditions and stories, the conscious application of common-sense ethics, explicit endorsement of public moral codes, internal excellences within the activity, a discrete community capable of cultivating attractive role-identities and so on. As well as considering such ethical-materiel, I canvas the institutional and cultural supports that facilitate the production of these motives.
Details
Keywords
The purpose of this paper is to examine the strategies and dynamics of the fledging accounting professional project in the context of boom, bust and reform in colonial Victoria…
Abstract
Purpose
The purpose of this paper is to examine the strategies and dynamics of the fledging accounting professional project in the context of boom, bust and reform in colonial Victoria. In doing so, the study provides evidence of the association of members of the Incorporated Institute of Accountants, Victoria (IIAV) (1886) and other auditors with banks that failed during the early 1890s Australian banking crisis, and addresses the implications for the professionalisation trajectory.
Design/methodology/approach
The study uses primary sources, including the surviving audited financial statements of a selection of 14 Melbourne-based failed banks, reports of relevant company meetings and other press reports and commentaries, along with relevant secondary sources, and applies theoretical analysis informed by the literature on the sociology of the professions.
Findings
IIAV members as bank auditors are shown to have been associated with most of the bank failures examined in this study, thereby not being immune from key problems in bank auditing and accounting of the period. The study shows how the IIAV, while part of the problem, ultimately became part of a solution that was regarded within the association’s leadership as less than optimal, essentially by means of 1896 legislative reforms in Victoria, and also addresses the associated implications.
Practical implications
The study reveals how a deeper understanding of economic and social problems in any context may be obtainable by examining surviving financial statements and related records sourced from archives of surviving business records.
Originality/value
The study elucidates accounting’s professionalisation trajectory in a colonial setting during respective periods of boom, bust and reform from the 1880s until around 1896 and provides insights into the development of financial auditing practices, which is still an important topic.
Details
Keywords
Bhagwan Dutta Yadav, Hugh R. Bigsby and Ian MacDonald
Local organisations have been established on participatory approach whose central purpose is to establish development activities bringing about positive change as four pillars of…
Abstract
Purpose
Local organisations have been established on participatory approach whose central purpose is to establish development activities bringing about positive change as four pillars of developments: to establish decentralised robust local organisation for sustainable forest management to enhance livelihood of rural people, to meet the forest products basic needs of local people, targeted interventions for poverty alleviation and social mobilisation initiatives and biodiversity conservation climate change mitigation and adaptation.
Design/methodology/approach
Local organisational elites designed/conceptualised the concept, where it can be operated organisationally and in local organisational context that provides new ways and methods to develop conceptual framework (Table I), which sheds light on involvement of poor and underprivileged members in decision-making process and distribution of benefit on equity basis.
Findings
The findings will lead to a positive change through the organisational elite model through both reorganising organisations and restructuring of power with change in the society and reduce the impact of rational choices, vested interests of elites (leaders of local organisation) and political factors, which are otherwise playing a game or tragedy of commons.
Research limitations/implications
Because of the limited resources and time, the authors are unable to verify it on the other development line agencies such as drinking water scheme, livestock, health and cooperative.
Practical implications
It considerably appears that the impacts are very sound to conclude from the review of above models of elites that provide a very clear understanding and useful conceiving lens to formulate how participation occurs in the executive committee of the community forestry user groups (CFUG) and community-based organisations based on three key elements. First are the caste and the caste structure of the community. Second is the wealth status of the individual, and third is power created both from wealth and caste. This should be determined from the local organisational elite model (Table I) about the nature of interactions on the executive of the CFUGs and other vehicles of local community-based development organisations.
Social implications
Local organisations will provide an opportunity in reality to both elites and non-elites to considerably change, make aware and create a realistic situation to determine the dialectical opportunity to develop relationship, interaction and configuration between elite and non-elite members both outside and inside of the local organisations.
Originality/value
It has not been found in literatures yet such sort of concept developed in development field particularly in the development activities performed by participation of local users. Hence, it is certainly original conceptual framework.
Details
Keywords
Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and…
Abstract
Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.
Details
Keywords
Paolo Boccagni, Luis Eduardo PéRez Murcia and Milena Belloni
THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that…
Abstract
THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.
Dr. F. J. H. COUTTS'S report to the Local Government Board on an inquiry as to condensed milks, with special reference to their use as infants' foods, has been issued as No 56 of…
Abstract
Dr. F. J. H. COUTTS'S report to the Local Government Board on an inquiry as to condensed milks, with special reference to their use as infants' foods, has been issued as No 56 of the new series of reports on public health and medical subjects.