Search results

This paper aims to examine the influence of the international spectrum management regime on the introduction of flexibility in the national allocation of radiocommunication services. This is achieved through focusing on the main elements of the international regime.

A qualitative inductive methodology is adopted that examines the different elements of the international radiocommunication service allocation framework. Data are drawn from 66 semi-structured interviews with key stakeholders who are actively involved in International Telecommunication Union Radiocommunication Sector discussions.

The international radio regulations (RR) are perceived to be more of a framework for harmonisation that does not constrain the flexibility of countries. Countries are only restricted on their borders with their neighbours, and flexibility is already facilitated through a range of different measures. Moreover, several elements of the RR can be used to achieve both, i.e. to promote flexibility and to restrict the decisions of others.

The international spectrum management regime is not one of the reasons for the unsuccessful practical application of the flexible spectrum property rights concept. This suggests the need for reviewing whether there still is a need for such a concept given the increasing importance of global harmonisation and economies of scales.

This paper sheds light on spectrum property rights from the perspective of the international spectrum management regime. Such a perspective is largely overlooked in the on-going current debate.

This piece is a review of the animal selfhood literature in sociology, organized into four main parts. First, I review the sociological literature of human–animal interactions, in which sociologists claim that animals possess selves. Second, I review how sociologists have referred to the self, from which I construct five criteria of selfhood, including self as attribution, self-awareness, intersubjectivity, self-concept/reflexivity, and narration. Third, I address how animals have selves using these criteria, drawing on sociological and ethological evidence. Fourth, I critique the animal interaction sociologists’ specific claims of animal selfhood, including their epistemological failure to distinguish between human accounts of animal subjectivities and animal subjectivities, and their empirical failure to show how animals act toward themselves. Ultimately, I conclude that animal selves, particularly in an elemental Meadian sense, are potentially real, but in most cases are unobservable or unverifiable phenomena.

Adventure learning (AL) programs have strong support in the West but are only emerging in Asia. This study shows a cultural dimension – collectivism (specifically, a preference to work in groups) was negatively related to changes in two key teamwork attitudes – task‐participation and social‐support among a group of Asian AL participants. Despite this, absolute mean differences between post‐test and pre‐test scores were positive across the sample. Changes in the two teamwork attitudes predicted similar changes in team‐spirit, which in turn led to changes in organizational‐identification. Results also indicated that too much focus on member maintenance needs could detract from this identification. Overall, AL was shown to have a positive impact on the Asian participants.

This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face.

This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature.

The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that the accounting academic will remain a fertile area for future research.

This portrayal of accounting academics is of interest to accounting researchers, accounting historians, university managers and individual academics.

This special issue provides a range of examples of research relevant to the accounting academic and sets an agenda for future research.

background OVER THE LAST FIVE YEARS, SPENT IN EITHER INDUSTRIAL research or training, I have tried to find a low‐risk training method which relates the individual to his primary industrial group. The search inevitably led me to the various types of sensitivity training, all of which were distasteful (I can find no other word), because of the amount of deeply personal analysis that took place and its effects on certain people.

The purpose of this article is to develop a nonprofit integrated social accounting (NISA) model that takes into account the particular objectives of nonprofit organizations (achieving their mission and remaining viable as an organization), their specific characteristics (e.g., the engagement of volunteers), and their economic, social and environmental impacts. The conceptual framework includes defining social accounting, setting the boundaries of the reporting entity, identifying the objectives of nonprofit reporting, identifying the users of the accounts and their information needs, and considering the questions that have to be answered in order to know if the organization is achieving its goals. From the conceptual framework, the NISA model is developed, incorporating four elements: (1) economic and human resources; (2) economic, social and environmental value creation; (3) internal systems and processes; and (4) organizational learning, growth and innovation. Overall, the model provides a mechanism to address both functional and strategic accountability concerns of the organization, its effectiveness and efficiency, and to drive behavior through feedback and readjustment. In this way, accounting plays an important role in shaping the ‘reality’ of the organization.