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The purpose of this paper is to contribute to scholarly work on the role of sell-side financial analysts in corporate governance (CG). It examines the more recent work products pertaining specifically to CG that analysts based in the USA and UK have generated in the past two decades, namely, their CGCG reports. Specifically, this paper focusses on analysing how analyst CG reports constitute a comparative space in which the governance procedures of companies are evaluated and “best practices” are created.

This study involves a social constructivist textual analysis of 48 CG reports produced by analysts based in the USA and UK between 1998 and 2009.

Analyst CG reports textually construct a comparative space comprising four dimensions. First, the space is constructed for some carefully edited users to evaluate the governance of companies. Second, the construction of this space requires the selection of “building materials”, i.e., governance issues included in the space that render companies amenable to evaluation and comparison. Third, by linking the range of governance issues chosen to formal regulations, firms are rendered governable and regulatory requirements reinterpreted. Lastly, by using different types of inscriptions, such as narratives and tables, the space highlights “winners”, i.e., those companies which do better than others, and constructs their governance procedures as “best practices”.

This research provides a first step towards an in-depth understanding of analyst CG reports. The insights from this paper generate a range of areas for future research, including how these reports are produced and used.

This paper adds to the existing literature focussing on the role of analysts in CG. It extends previous studies by examining the more recent and debatable work products generated by analysts, namely, their CG reports, and suggests an extended CG role for them. Theoretically, analyst CG reports are conceptualised as “inscriptions” that construct “documentary reality”. The notion of “editing” is also drawn upon, to analyse a particular way in which documentary reality is constructed. Accordingly, this paper broadens the theoretical perspectives used in CG research.

This discussion essay describes three methodological models of comparative analysis and tests a dialogue between Bartolini, Bray, and Bonilla Molina. Bartolini explores a model that combines dimensions of spatial and temporal variation noting the emphasis dedicated to synchronous cross-sectional investigation, as well as the need to think of time as a dimension of variation, as history. Bartolini summarizes the sociological and historical literature creating a data matrix to which he adds a dimension of time and outlines the case study and development of the case, the development trend, the great development theory, and a synchronous comparison of development. Bray adds items to a greater degree of specificity ranging from the spatial dimension with specific geographical units organized by varying degrees, types, and levels. The comparative analysis of the multilevel schematic occurs by the combination of: geographic levels, location from macro to micro; nonspatial population levels of large ethnic diversity, religion and gender as well as aspects of education and society including teachers, curriculum, finance, management, education, and work. Molina Bonilla presents a dynamic multidimensional model that combines all the macro and micro dimensions of education: school as a political project and as a continent and a country on the planet; as a teaching–learning process from citizenship and democracy; as a process involving students, teachers, and parents; and as a product where the spatial and temporal dimensions from the geopolitical merge into a dynamic hub that crosses stories, capital, and labor. The latter, created to assess quality, is a synthesis of the theoretical and methodological as it provides a multitude of benefits for successful comparative analysis in today’s global and international context of education.

Evolutionary developmental biology is a highly variable scientific innovation because researchers can adapt their involvement in the innovation to the opportunities provided by their environment. On the basis of comparative case studies in four countries, we link epistemic properties of research tasks to three types of necessary protected space, and identify the necessary and facilitating conditions for building them. We found that the variability of research tasks made contributing to evolutionary developmental biology possible under most sets of authority relations. However, even the least demanding research depends on its acceptance as legitimate innovation by the scientific community and of purely basic research by state policy and research organisations. The latter condition is shown to become precarious.

This chapter offers a selective review of the emerging Indigenous Pacific educational research from 2000 to 2018. The Pacific region is home to many and various cultural groups, and this review is an opportunity to celebrate the consequent diversity of thought about education. Common threads are used to weave this diversity into a set of coherent regional patterns. Such threads include the regional value to educational research of local metaphor, and an emphasis on relationality or the state of being related as a cornerstone of education, both in research and as practice. The relationship between indigenous educational thought and formal education in indigenous contexts is also addressed. The review pays attention to educational research centered in home islands and that which focuses on the education of those from Pacific Islands in settler societies since connections across the ocean are strong. Because of the recent history of the region, developments are fast paced and ongoing, and this chapter concludes with a sketch of research at the frontier. Set within the context of an area study, the chapter concludes by suggesting what challenges the region has to offer in terms of re-thinking the field of international and comparative education.

It has recently come to light that there is an increasing demand for a new type of small house design, which vary in area from 20 square metres to 100 square metres and even more. Being remarkably different from traditional types of spatial organizations, the new house types present an open plan concept with a highly flexible and adaptable spatial arrangement that exhibit diverse functional spaces within one open, integrated space.

In light of this, the main aim of this study is to reveal the new dynamics of spatial organization found in today's small house types and identify the significant changes in the contemporary design approaches to small house layouts which have evolved from a need for minimized space usage and a requirement for diverse living spatiality.

Subsequently, thirty houses have been chosen to be analysed for the purpose of this study to reveal the differences between integrated and segregated spatial organizations in regard to flexibility, adaptability, transformability and permeability within the spaces. In addition to this, the new spatial relations will be overviewed considering spatial depth, interpenetration and density to define more implicit organizations which are able to expand constantly and accommodate different functional spaces in one open space with the help of spatial identifiers.

The main focus of this research study concentrates on the above mentioned dynamic forms of spatiality that change from being weak to strong, implicit to explicit and indistinct to clearly defined spaces. These forms are measured, analysed and basically compare by means of a space syntax application on the values of the space and convex maps of the thirty selected houses.

In summary, the analysis and measurement of the spatial characteristics of contemporary small houses in this sphere include both theoretical and empirical components. Firstly, the study discusses the basic definitions of spatial relations and organizations. Secondly, the space syntax method was used to test and compare new spatial design approaches by means of the Mean Depth, Mean Integration, Basic Difference Factor and Space Link Ratio values mainly to clarify how the spatiality changes according to the size although the plan type stays the same as 1+1.

The response of moving load over a surface is a subject of investigation because of its possible applications in determining the strength of a structure. Recently, with the enlargement of high-speed train networks, concern has been expressed about the effects of moving loads on the track, embankment and nearby structures. Earth surface and artificial structure are not always regular in nature. Irregularities are also responsible for structural collapse of long bridge and highway of plateau area under the action of moving loads. The purpose of this paper is to investigate the influence of irregularity on dynamic response due to a moving shear load.

At first the authors developed the mathematical model for the problem which is comprised of equation of motion together with boundary conditions. Perturbation technique has been used to derive the stresses produced in an irregular orthotropic half-space (which is influenced by gravity) due to a moving shear load. MATLAB and MATHEMATICA softwares have been employed for numerical computation as well as graphical illustration.

In this paper the authors have discussed the stresses produced in an irregular gravitating orthotropic half-space due to a moving shear load. The expression for shear stress has been established in closed form. Substantial effects of depth, irregularity factor, maximum depth of irregularity and gravitational parameter on shear stress have been reported. These effects are also exhibited by means of graphical illustration and numerical computation for an orthotropic material T300/5208 graphite/epoxy which is broadly used in aircraft designing. Moreover, comparison made through meticulous examination for different types of irregularity, presence and absence of anisotropy and gravity are highlighted.

A number of classical fatigue failures occur in aircraft structures. The moving load responsible for such fatigue failure may occur during manufacturing process, servicing, etc. Apart from these the aircraft structures may also experience load because of environmental damages (such as lightning strike, overheat) and mechanical damages (like impact damage, overload/bearing failure). Therefore the present study is likely to find application in the field of construction of highways, airport runways and earthquake engineering.

To the best of the authors’ knowledge no problem related to moving load on irregular orthotropic half-space under influence of gravity has been attempted by any author till date. Furthermore comparative study for different types of irregularity, presence and absence of anisotropy and influence of gravity on the dynamic response of moving load are novel and major highlights of the present study.

This chapter focuses on a new school-level instrument for international benchmarking and policy learning – the OECD’s PISA-based Test for Schools (“PISA for Schools”) – and how it helps to constitute new global spaces and relations of education policymaking and governance. Unlike main PISA, PISA for Schools assesses school performance in reading, mathematics, and science against the schooling systems measured by the main PISA test. Schools are thus positioned within a globally commensurate space of measurement and comparison, and are encouraged to engage with, and learn from, the policy expertise proffered by “high-performing” international schooling systems and the OECD itself. Drawing suggestively across literature and theorizing around new spatialities associated with globalization, the “becoming topological” of culture and “power-topologies,” and informed by document analysis and interviews with 33 policy actors from across the PISA for Schools policy cycle, the chapter examines how PISA for Schools helps the OECD to directly “reach into” local schooling spaces. This respatialized PISA for Schools, or “PISA to Schools”, provides the OECD with the means to influence how schooling is practised and conceived at the level of local policy implementation, while limiting mediation by national and/or subnational politics. Moreover, the school-to-system performance comparisons enabled by PISA for Schools arguably provide one of the first – if not the only – international data-driven catalysts of school-level reform. This furthers the relevance and diffusion of “lessons” from main PISA and the OECD to schools themselves, and helps extend the epistemic communities through which the OECD practices its global epistemological governance of education.

Through the ideas of and within Oceania that we outline, and within which we locate architecture and institutions for CIE regionally, we illustrate the identified turning points through analysis of dynamic and intersecting trajectories of the Oceania Comparative and International Education Society (OCIES), formerly the Australia and New Zealand Comparative and International Education Society (ANZCIES), and the Vaka Pasifiki, formerly the Rethinking Pacific Education Initiative for and by Pacific Peoples (RPEIPP) project. We offer initial responses to an over-arching theme in posing the question: how, and through what processes, have these groups influenced understandings of ‘regionalism’ for CIE within Oceania? This involves examining the conferences, financing, membership, the Society journal/publications and aspects of CIE education of the two bodies.

In our 1983 paper, McKelvey and I (McKelvey & Aldrich, 1983) took the field of “organization science” to task for not paying sufficient attention to the scope conditions under which research findings are valid. (Today I would argue that the field also had not paid sufficient attention to matching theoretical ambitions with research designs.) We argued that the field fell short on three critical criteria: classifiability, generalizability, and predictability. We noted that samples of organizations were so poorly described that classifying them was impossible, that generalizations were being carelessly drawn, and that the predictive power of most theories was extremely weak.

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.