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The purpose of this paper is to contribute to the ongoing and unresolved debate in the international business (IB) literature with respect to what drives or impedes multinational company (MNC) success in emerging markets, focusing specifically on the impact of institutional conditions on subsidiary performance.

In the understanding that greater attention to different institutional settings and their diversity has much to offer theory-building in the IB area, this panel study examines the influence of institutional distance on the return on assets (ROA) of 399 foreign subsidiaries in a previously understudied host market, that of Brazil during the period from 2008 to 2011. Regression analysis was carried out on panel data using weighted least squares as estimator.

Similar to research conducted in other national contexts, results revealed significant correlation between institutional distance and firm performance measured by ROA. Unlike previous research, however, these correlations were positive: the greater the institutional distance, the better the performance. Both normative distance and regulatory distance positively influenced ROA, raising questions with regard to the concept of institutional distance, its operationalization and influence.

The paper is of value in showing the institutional distance and the performance of foreign subsidiaries with a positive relationship in an emerging market (Brazil) using a panel perspective rather than the more usual sectional perspective.

This paper proposes a research method for analysing talk about accounting concepts, systems and numbers. The authors argue that studying accounting talk in situ is a fruitful way to understand both the role accounting plays in the framing of relationships between individuals and the associated emotional content of these exchanges. As such, the authors argue that conversation analysis (CA) is a useful complement to interviews in qualitative research.

The authors introduce a specific approach to CA called positioning theory, which captures the linguistic and emotional subtleties embedded within interpersonal interactions, and the way accounting impacts and mediates these relations through measuring, assessment and control. The authors draw on one particularly animated conversation about accounting in a manufacturing company. The conversation was a largely emotional and animated exchange between individuals where talk about accounting was imbued with metaphors, violence, sex and humour.

While participants in conversations may appear to draw on similar forms of language and expression, CA allows researchers to see that the meaning of these shared expressions change based on who is saying them, whom they are saying them to and how they are saying them. Dissecting conversations as they unfold, offers a more nuanced and multifaceted understanding of accounting as central to the social fabric of organisational life.

As opposed to interviews, which often suffer from the rationality of hindsight (referred to as retrospective rationality), CA captures the unfolding nature of accounting talk in real-time–not upon reflection.

Hostile countermobilization is a crucial, yet relatively understudied, factor in radicalizing movement tactics and generating political violence. This chapter focuses on the movement–countermovement interactions between the Civil Rights Movement and the Loyalist movement in Northern Ireland to clarify the emergence and intensification of political violence in the 1968–1969 years. The interactions between the civil rights mobilization and the loyalist countermobilization created the conditions to fuel both protest-based and sectarian violence, setting the terrain for the eruption of the Troubles. Relying on quantitative data on the actors participating to contentious collective events, as well as original archival research, this chapter shows how the loyalist countermobilization activated mechanisms of object shift and tactical codependency that facilitated the emergence of radicalization in Northern Ireland.

To examine the trend of “witness tours” that travel to the North American Arctic to experience, document, and then advocate on behalf of environmental issues in the North. These tours are presented as part of a colonial legacy that has long witnessed the North as a space of potential investment from the South. Especially in their reliance upon suffering as a narrative practice to justify their experience, these tours repeat patterns that reduce the agency of Northern communities and peoples to address changes they are facing. The chapter also provides best practices for such excursions and compares their approach to Northern-based expeditions that also advocate for environmental conservation and protection.

In the first part of the chapter, the history of colonialism and exploration sets the foundation for understanding the recent trend in witness tours. These tours are then examined through a discourse analysis of their narratives to highlight their connection with colonial approaches to the North. The final section of the chapter presents three necessary steps to reduce the reliance upon colonial legacies for these tours.

The witness tours examined are heavily dependent upon using their resilience of the travels to travel through harsh landscapes to make their case for caring about these landscapes. Far from being an innocent narrative strategy, this reliance upon suffering provides a level of elitism to these narratives at the same time as it reproduces colonial patterns. The chapter suggests three steps to avoid these problems: (1) Recognize the stories of people who live in the North; (2) Do not present the Arctic as a timeless wilderness landscape; and (3) Understand our limited perspective on the North as outsiders.

The chapter suggests that witness tours need to be understood within the context of a history of colonial exploration in the Arctic as well as the agency of Northern peoples to address both environmental change and colonialism.

This paper aims to review the development of the Channel Islands exchange and assess the potential diversification benefits arising from the inclusion of this market in investment portfolios containing UK and French equity assets.

First this paper uses a simple stochastic drift, GARCH, and time‐varying parameter CAPM to model total returns indices. Second, it uses the unconditional and conditional means and variances from first stage as inputs into a mean‐variance portfolio quadratic optimisation problem: the solutions of which denote the optimal asset weights.

The evidence suggests that although there are serious difficulties in modelling time series from small illiquid equity markets owing to price‐rigidity, the limited benefits that do exist for the inclusion of Channel Islands assets in portfolios do so preferentially with Paris as opposed to London assets.

This paper extends the literature development policy options for small offshore markets and provides the first analysis of the Channel Islands.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

The purpose of this study was to understand if selected leadership pedagogy (hands on activities) utilized in an organizational behavior classroom contributed to the development of workplace readiness skills. Since successful organizational behavior classes and hands on learning can lead to successful graduates, the importance of leadership pedagogy emerges. In the case here, the participants in one organizational behavior class were followed through a single semester providing feedback to the instructors on the perceived effectiveness of the participatory activities. The researchers found that, in this case, the students shared mixed reactions to the activities, but were able to share positive impacts and gains they felt they received from participating in those activities. Readiness skills were developed, however recommendations for further research and practice are included.

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

The study described in this article aimed to gather insights into what people think when they search the Internet for information. The premise is that people relate to information services and systems metaphorically. In other words, they identify the system or service as analogous to something perhaps more mundane or commonplace. These are known as wild metaphors. They help to explain the unknown or unfamiliar and help us to learn new things. They arise from our individual beliefs and backgrounds but they are also inevitably influenced by our collective experience of contemporary media characterisations of the Internet. This study relates the analogies that academics in Australia report for the Internet with the satisfaction that they derive from information seeking on the network. It provides some insight into how academics in Australia perceive the Internet when they use it to search for information.