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1 – 10 of over 1000This section provides a number of useful overviews to key elements of the Third Sector whilst presenting some quite distinct and contrasting angles of current studies of the…
Abstract
This section provides a number of useful overviews to key elements of the Third Sector whilst presenting some quite distinct and contrasting angles of current studies of the sector. The chapter by Haugh and Peredo neatly builds upon previous analyses of UK government policies towards the sector (Haugh & Kitson, 2007), and here analyses the discourse associated with the development of a new legal form for social enterprises, Community Interest Company. The chapter by Myers and Cato focuses on a different and much older legal form, the co-operative, in their discussion of the current ‘mutual moment’ in Wales in the context of increasing government pressure to shift the provision of key basic services from the public sector to other organisations. In the chapter by Delalieux and Kourula, the focus is global rather than national as the authors critically analyse the literature examining the ability of non-governmental organisations (NGOs) to have positive, progressive impacts on multinational corporations, an ability which is often touted as one of their raison d'êtres.
This chapter examines the underlying concerns people have for relative status within their group (i.e., intragroup status) and their group's relative status to that of other…
Abstract
This chapter examines the underlying concerns people have for relative status within their group (i.e., intragroup status) and their group's relative status to that of other groups (i.e., intergroup status). I adopt a deductive approach using arguments and evidence in the cross-cultural research and literature. I begin by reviewing the basic findings in social psychology and organizational behavior literatures, which suggest that both intragroup status and intergroup status will have positive impact on important group outcomes such as people's evaluation of, and commitment to, the group. Moreover, consistent with the notion of the fishpond phenomenon, past findings also suggest that those with high-intragroup status and low-intergroup status show more group-oriented reactions than those with low-intragroup status and high-intergroup status (i.e., people prefer to be a big fish in a small pond than a small fish in a big pond). Next, I provide both psychological and structural reasoning to argue that the fishpond phenomenon will be less likely to emerge in collectivistic than individualistic cultures. I close by considering the implications from the cross-cultural analysis to the broader conceptual understanding of mechanisms underlying people's concerns for intragroup status vs. intergroup status in work groups and organizations.
Akram Qashou, Sufian Yousef, Amaechi Okoro and Firas Hazzaa
The malfunction variables of power stations are related to the areas of weather, physical structure, control and load behaviour. To predict temporal power failure is difficult due…
Abstract
The malfunction variables of power stations are related to the areas of weather, physical structure, control and load behaviour. To predict temporal power failure is difficult due to their unpredictable characteristics. As high accuracy is normally required, the estimation of failures of short-term temporal prediction is highly difficult. This study presents a method for converting stochastic behaviour into a stable pattern, which can subsequently be used in a short-term estimator. For this conversion, K-means clustering is employed, followed by Long-Short-Term Memory (LSTM) and Gated Recurrent Unit (GRU) algorithms are used to perform the Short-term estimation. The environment, the operation and the generated signal factors are all simulated using mathematical models. Weather parameters and load samples have been collected as part of a data set. Monte-Carlo simulation using MATLAB programming has been used to conduct experimental estimation of failures. The estimated failures of the experiment are then compared with the actual system temporal failures and found to be in good match. Therefore, for any future power grid, there is a testbed ready to estimate the future failures.
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Part V analyzes the details of how to assess materiality. It first tackles qualitative versus quantitative criteria and the role of professional judgment. It then analyzes the…
Abstract
Part V analyzes the details of how to assess materiality. It first tackles qualitative versus quantitative criteria and the role of professional judgment. It then analyzes the selection of quantitative threshold, to expand to the choice of benchmarks. It contrasts the whole financial statements with subaggregates, line items, and components.
Specific sections contrast IASB, FASB, SEC, and other guidance on materiality applied to comparative information, interim reporting, and segment reporting.
The section on estimates mingles complex guidance coming from accounting, auditing, and internal control over financial reporting to explain how the management can improve its assessment of materiality concerning estimates.
After explaining the techniques to move from individual to cumulative misstatements, the part tackles verification ex post, and finally summarizes the intricacies of whether immaterial misstatements are permissible and their consequences.
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The impact of climate disasters (e.g., floods, storms, or landslides), which are generally of low intensity and high frequency, should not be overlooked in developing countries…
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The impact of climate disasters (e.g., floods, storms, or landslides), which are generally of low intensity and high frequency, should not be overlooked in developing countries. Global experiences related to the damage due to these disasters indicate that such events can be devastating in communities that are vulnerable to hazardous impacts. Cumulative effects of climate disasters are a sign of a potential catastrophe. Moreover, the recent increase in these events poses additional issues that increase the cost of local public administration, including emergency operation and infrastructure recovery. This chapter explains key problems related to climate disasters that are increasing, particularly in the local area of developing countries, and clarifies the need to incorporate climate disaster risk reduction into public development planning and practice. The chapter also provides descriptions of the research location, approaches of the study, and the structure of this book.
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