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Article
Publication date: 1 January 1990

O. Luder

Discusses the practice of façading in modern architecture,declaring the threat it poses to creative new designs. Questions thereasoning behind its prevalence in approved designs…

77

Abstract

Discusses the practice of façading in modern architecture, declaring the threat it poses to creative new designs. Questions the reasoning behind its prevalence in approved designs for London and cites examples of recent constructions and absurdities if the practice were followed in the case of other industries. Suggests that façading indicates an over‐preoccupation with the past, and offers criteria which should be followed in an ideal architectural design reflecting today′s society and its needs.

Details

Structural Survey, vol. 8 no. 1
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 July 2006

Christopher Heim, Dietmar Schmidtbleicher and Eckhard Niebergall

To identify environmental and physiological factors that may interact to bring about accidental discharges of firearms; and to make suggestions regarding the training of police…

795

Abstract

Purpose

To identify environmental and physiological factors that may interact to bring about accidental discharges of firearms; and to make suggestions regarding the training of police officers with the aim of reducing such incidents.

Design/methodology/approach

A pistol was fitted with sensors to register the pressure exerted on both the hand‐stock and the trigger of the weapon. Participants then performed 13 different tasks, each of which required the use of different limbs while holding the prepared weapon.

Findings

Results suggest that motor activity in different limbs can lead to a significant increase in grip force exerted on a firearm, and that the amount of force exerted on the weapon is dependent on the intensity and type of movement and the limb involved in the movement. For movements of the contralateral arm a tendency for higher forces to be exerted on a weapon during pulling than during pushing movements was found, whereas the force with which the movement was performed did not seem to have any influence. In contrast, for movements involving the legs, findings indicate that increasingly more forceful leg‐movements lead to a progressively higher risk of unintentionally discharging a firearm due to unintended muscle activity, whereas the type of movement does not seem to influence the amount of force produced in the hand carrying the weapon. Generally, the use of the lower limbs appears to offer a greater danger for involuntary discharges resulting from unintended muscle activity than movements involving the contralateral arm.

Practical implications

Results point towards evidence‐based methods for training police officers that may reduce the danger of involuntary discharges of a firearm in a real life situation.

Originality/value

This paper provides the first empirical research to identify which movements of the human body are more or less likely to induce unintended muscle activity in the hand carrying a firearm which may evoke involuntary discharges.

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Policing: An International Journal of Police Strategies & Management, vol. 29 no. 3
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 2 April 2020

Hyun-Woo Lee, Heetae Cho, Emily Lasko, Jun Woo Kim and Woong Kwon

In highlighting brain wave responses of emotional processing, the purpose of this study is to investigate (1) the effect of sport participation involvement on affective reaction…

568

Abstract

Purpose

In highlighting brain wave responses of emotional processing, the purpose of this study is to investigate (1) the effect of sport participation involvement on affective reaction in viewing photos; and (2) the association between affective reaction and behavioral intentions.

Design/methodology/approach

Using lateralized event-related potentials, the authors examined how brain wave reactions are different based on different sport involvement between two groups where one group had varsity sport experience while the other expressed that they were not fans of the sport.

Findings

Results indicated a significant difference in lateralization between groups. Brain responses were greater in the high involvement group and positively correlated with the intention to attend future games.

Originality/value

The findings in this study elucidate the linkage between one's history of sport involvement and affective brain wave responses. Implications from neurophysiological evidence provide means to further dissect the multifaceted construct of involvement in the field of sport marketing.

Details

International Journal of Sports Marketing and Sponsorship, vol. 21 no. 2
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 1 March 2010

6762

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 July 2000

Alan D Godfrey, Patrick J Devlin and M Cherif Merrouche

The paper analyses the current process of government accounting development in Albania using an integrated diffusion‐contingency analytical framework. This framework synthesises…

310

Abstract

The paper analyses the current process of government accounting development in Albania using an integrated diffusion‐contingency analytical framework. This framework synthesises elements of contingency theory with theories of diffusion of innovations to provide greater insight into the organisational processes of innovation. The paper observes that the level of innovativeness of the government organisation in Albania appears to be marginally positive and that, at present, developments in government accounting are being clarified as part of the implementation phase of the innovation process.

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Journal of Applied Accounting Research, vol. 5 no. 3
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 1 March 2007

Susana Margarida Jorge, João Baptista da Costa Carvalho and Maria José Fernandes

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only…

295

Abstract

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 4
Type: Research Article
ISSN: 1096-3367

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Publication date: 30 October 2020

Andrew Farrant

This chapter explores a number of relatively unknown aspects of the controversy over Milton Friedman’s March 1975 visit to Chile through the analytical framework provided by James…

Abstract

This chapter explores a number of relatively unknown aspects of the controversy over Milton Friedman’s March 1975 visit to Chile through the analytical framework provided by James M. Buchanan’s late 1950s assessment of the economist-physician analogy. The chapter draws upon a range of archival and neglected primary sources to show that the topics which generally rear their head in any contemporary discussion of Friedman’s visit to Chile – for example, whether it is appropriate to provide policy advice to a dictator – were aired in a largely private mid-1970s exchange between Friedman and a number of professional associates. In particular, the controversy over Friedman and Chile began several months before Friedman arrived in Santiago.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Sir James Steuart: The Political Economy of Money and Trade
Type: Book
ISBN: 978-1-83867-707-7

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Article
Publication date: 17 January 2020

Chitra Sriyani De Silva Lokuwaduge and Keshara De Silva

The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based…

724

Abstract

Purpose

The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS) adoption process as a financial management reform in Sri Lanka, a developing country in Asia.

Design/methodology/approach

Based on the prior literature, this paper develops a framework to highlight the importance of accrual-based reforms in public sector accounting policies to enable better transparency and accountability. It shows the extent to which Sri Lankan public sector institutions have adopted IPSAS-based accounting standards and the limitations of adopting these standards in a developing country, using documentary analysis.

Findings

In developing countries, the public sector faces practical problems when adopting reforms due to limited institutional capacity, high political involvement and bureaucracy in decision making. This paper concludes that significant policy changes towards the adoption of international accounting standards have gained momentum over the last decade in Sri Lanka while the much larger economies in Asia are still studying this process. However, the prevailing political uncertainty in Sri Lanka has negatively impacted the implementation process.

Originality/value

Relatively little is known about the diffusion of, and the difficulties in, implementing accrual-based IPSAS in the Asian region. This paper is an attempt to fill this gap by exploring the Sri Lankan experience. This could be applied by other developing countries in Asia, including the high-growth nations, for policy adoption and accounting harmonisation.

Details

International Journal of Public Sector Management, vol. 33 no. 2/3
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 3 December 2018

Fadi Alkaraan

This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive…

1497

Abstract

Purpose

This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive analytical view of PFMR in the UAE over the period (2003-2016).

Design/methodology/approach

The paper is based on a case study approach as a research methodology. It draws on archival data as well as interviews with key staff of the Ministry of Finance (MoF). A contingency model is used as conceptual framework to examine PFMR in the UAE.

Findings

Finding of this study show that the PFMR process cannot be viewed as an isolated initiative, rather, as part of a set of broader NPM reforms to strengthen public accountability for performance. The transition process creates major organisational changes; strategy, structure (new rules and roles), culture (core values about organisational vision, mission, and objectives). Benchmarks and milestones have been set in the accompanying monitoring matrix, though in practice, delays have typically occurred in the implementation of reforms. Challenges ahead facing the MoF are addressed.

Research limitations/implications

The findings should be understood in the economic, social and historical contexts of the UAE. Given the narrow scope of this paper, a single case study was conducted. Crucial themes for future research including how public sector executives employ effective independent measures of outcomes. The impact of basic supporting subsystems in translating strategic priorities and integrating them into the federal budget.

Practical implications

Research on PFMR is inherently practical. Essential factors for successful implantation of PFMR include government strategy, regulatory framework, information communication technology, technical experience, strong leadership, long-term political and administrative commitments, strategic pre-decision control mechanisms and accurate performance measurement.

Originality/value

This paper contributes to the limited studies on PFMR in Middle East and North Africa (MENA) countries. Lessons of this study may be valid for other countries considering similar developments in their PFMR.

Details

Journal of Financial Reporting and Accounting, vol. 16 no. 4
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 5 April 2023

Yosra Mnif and Yosra Gafsi

This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and…

259

Abstract

Purpose

This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and politico-administrative environment on this compliance during the period 2015–2018.

Design/methodology/approach

This research develops a self-constructed checklist consisting of 116 disclosure items from five accrual-based IPSAS (IPSASs, 1, 2, 3, 14 and 24) and applies panel regressions for a sample of 500 entity-year observations of 125 PSEs.

Findings

The study results show a high level of disparity in the degree of compliance with IPSAS amongst DCs' governments, with an overall average level of 61%. They reveal that compliance with IPSAS is positively influenced by the level of citizen wealth, government political culture (degree of government openness) and the quality of public administration, whereas jurisdiction size, government financial condition and political competition are non-significant factors.

Practical implications

This research provides researchers and practitioners with a comprehensive framework for understanding the extent of New Public Management reforms in DCs with a focus on International Public Sector Accounting Standards implementation. It might assist policymakers in their accounting strategies and might be a signal for DCs with low compliance to tap lessons from governments with successful experience of IPSAS adoption.

Originality/value

Focusing on DCs' context, this paper brings new insights into the analysis of socioeconomic and politico-administrative incentives for government compliance with IPSAS. It is the first to investigate the impact of citizen wealth and political competition on IPSAS disclosures.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

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