Search results
21 – 30 of over 73000Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for…
Abstract
Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for counties and cities in East Java Province during the last 8 years (2006-2013) showed a quite astonishing result. From all of 301 financial statements, only 45 LGFS (14.95%) obtained Unqualified Opinion, other financial statements (256 or 85.05%) received Non-Unqualified Opinion. This study aims to analyze the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. Using content analysis with NVIVO10 applications, this study analyzed 256 audit opinions of the LGFS of counties and cities in East Java during 2006-2013 that obtained Non-Unqualified Opinion to identify the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. The results showed that the most frequent accounts as an exception in the audit opinion are the accounts on Budget Realization Report (BR) with the frequency of occurrence as much as 6628 times. The Balance Sheet (BS) accounts was at the second place with the total frequency of occurrence 4206 times. And last, there was a Cash Flow Statement (CF) account with the frequency of occurrence as much as 693 times. In BR, the most frequent account which appears as an exception is spending account (as much as 4198 times), while the assets are the most frequent accounts as an exception in the Balance Sheet (as much as 4206 times). The problem with the accounts that often appear as an exception was mainly due to the weakness of the Internal Control System (ICS), followed by non-compliance with the provisions of law and the last problem is in-economies, inefficiency and ineffectiveness.
The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…
Abstract
The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:
Larry E. Bergmann and James P. Dombach
To summarize and analyze guidance provided by the US Securities and Exchange Commission (“SEC”) on what constitutes “bona-fide market making” for purposes of Regulation SHO’s…
Abstract
Purpose
To summarize and analyze guidance provided by the US Securities and Exchange Commission (“SEC”) on what constitutes “bona-fide market making” for purposes of Regulation SHO’s exception to the locate requirement.
Design/methodology/approach
Explains SEC guidance on this subject, focusing on statements by the SEC and its staff related to Regulation SHO and SEC enforcement matters, including a recent SEC administrative proceeding providing concrete examples of activity that does not constitute bona-fide market making.
Findings
While there is still a lot of room for additional SEC guidance on what constitutes bona-fide market making, the SEC has provided some details on the specific type of trading that would not fall within the Regulation SHO exceptions applying to bona-fide market making activities. However, there is still a large gap between the type of activity that most likely falls within the exception and the concrete examples analyzed by the SEC.
Originality/value
Practical guidance from experienced securities lawyers that consolidates SEC guidance on the bona-fide market making exception.
Details
Keywords
Hilde Hetland, Jørn Hetland, Cecilie Schou Andreassen, Ståle Pallesen and Guy Notelaers
The purpose of this paper is to explore the relationship between transformational leadership and a transactional leadership component (management by exception‐active), and…
Abstract
Purpose
The purpose of this paper is to explore the relationship between transformational leadership and a transactional leadership component (management by exception‐active), and fulfillment of the basic needs of autonomy, competence and relatedness.
Design/methodology/approach
The paper is based on cross sectional data from 661 employees who completed validated questionnaires such as the the multifactor leadership questionnaire (MLQ) and the basic need satisfaction at work (BNSW). The data were analysed using structural equation modeling in AMOS 18.0.
Findings
The results show that both transformational leadership and the transactional behavior management by exception active are significantly related to fulfillment of the basic needs. Significant regression weights of 0.50 (p<0.01) 0.46 (p<0.01), and 0.21 (p<0.01) from transformational leadership to relatedness, autonomy and competence were also found. Negative and smaller paths were revealed from management by exception to relatedness (=−0.12, p<0.01), competence (=−0.12, p<0.05), and autonomy (=−0.18, p<0.01). Squared multiple correlations (R2) for relatedness, competence and autonomy were 0.28, 0.06, and 0.27, respectively.
Originality/value
The paper empirically addresses the theoretically suggested link between transformational leadership and need fulfillment.
Details
Keywords
Fares J. Abu-Dakka, Bojan Nemec, Aljaž Kramberger, Anders Glent Buch, Norbert Krüger and Ales Ude
– The purpose of this paper is to propose a new algorithm based on programming by demonstration and exception strategies to solve assembly tasks such as peg-in-hole.
Abstract
Purpose
The purpose of this paper is to propose a new algorithm based on programming by demonstration and exception strategies to solve assembly tasks such as peg-in-hole.
Design/methodology/approach
Data describing the demonstrated tasks are obtained by kinesthetic guiding. The demonstrated trajectories are transferred to new robot workspaces using three-dimensional (3D) vision. Noise introduced by vision when transferring the task to a new configuration could cause the execution to fail, but such problems are resolved through exception strategies.
Findings
This paper demonstrated that the proposed approach combined with exception strategies outperforms traditional approaches for robot-based assembly. Experimental evaluation was carried out on Cranfield Benchmark, which constitutes a standardized assembly task in robotics. This paper also performed statistical evaluation based on experiments carried out on two different robotic platforms.
Practical implications
The developed framework can have an important impact for robot assembly processes, which are among the most important applications of industrial robots. Our future plans involve implementation of our framework in a commercially available robot controller.
Originality/value
This paper proposes a new approach to the robot assembly based on the Learning by Demonstration (LbD) paradigm. The proposed framework enables to quickly program new assembly tasks without the need for detailed analysis of the geometric and dynamic characteristics of workpieces involved in the assembly task. The algorithm provides an effective disturbance rejection, improved stability and increased overall performance. The proposed exception strategies increase the success rate of the algorithm when the task is transferred to new areas of the workspace, where it is necessary to deal with vision noise and altered dynamic characteristics of the task.
Details
Keywords
High-speed internet and digital technology offer new ways of accessing and interpreting collection material in our cultural institutions. The ability of cultural institutions to…
Abstract
Purpose
High-speed internet and digital technology offer new ways of accessing and interpreting collection material in our cultural institutions. The ability of cultural institutions to unlock access to their collections online is constrained by copyright law. This paper examines the push in Australia for cultural institutions to “set collections free” online, and copyright law reform developments that hinder or facilitate making comprehensive online experiences of collections a reality.
Design/methodology/approach
It considers constraints in Australian copyright law following the adoption of increased IP enforcement and protection standards under the Australia-US Free Trade Agreement, in light of internationalisation of these standards through recent multi-lateral trade agreements. Finally, it considers copyright law reform options to better “unlock” or “set free” collections in cyberspace.
Findings
It recommends the inclusion of safeguards for copyright exceptions and limitations in trade agreements, and reaffirmation of user and public institution rights of access to information. It warns against the adoption of onerous anti-circumvention provisions. It also recommends various domestic law reform options to free up access to cultural collections.
Originality/value
Australia was one of the early adopters of the US-IP model that is fast becoming the international standard for enforcement and protection of IP rights. As such, looking at current Australian copyright law may help us better understand the effect IP-maximalist chapters being promoted in multilateral trade agreements may have on similar net-IP importing countries.
Details
Keywords
This paper aims to trace the genealogy of state violence on Palm Island to argue forms of “colonial” control over Indigenous governance and organisational life persist in…
Abstract
Purpose
This paper aims to trace the genealogy of state violence on Palm Island to argue forms of “colonial” control over Indigenous governance and organisational life persist in Australia. Using Agamben's theories of homo sacer, sovereign power and state of exception, the paper seeks to reveal the biopolitical nature of two centuries of abuses against Indigenous Australians. Arguably, past and recent tragedies on Palm Island show how juridico‐political regimes continue to subvert the citizenship and human rights of many Indigenous Australians – their sovereignty, governance structures and organisations. The purpose of the paper is to develop a greater focus in postcolonial writing on current political issues, by combining critical theory with grounded narratives of lived experiences and contemporary events.
Design/methodology/approach
Insights from political theorist Agamben are used to critically analyse the management of violence on Palm Island. The paper draws on documents from the public record, such as historical accounts, legislation, parliamentary Hansard and records of government inquiries, as well as first hand media commentaries of recent events. These textual data form the empirical and evidentiary base from which broader theoretical conceptualisations of this case are discussed.
Findings
The paper finds the lingering effects of past exclusion/s are inscribed in the discursive environment and continue to animate the power relations that effect the life and death experiences of Indigenous Australians today. It finds utility and relevance in applying Agamben's theories of the camp, state of exception and homo sacer, to extend postcolonial understandings of contemporary Indigenous contexts. The legitimacy and derivative power of organizations is compromised during times of “exception” and this raises important theoretical issues worthy of further exploration from both a critical management studies and postcolonial perspective.
Originality/value
This paper applies Agamben's theories in an original way to the postcolonial context. It extends theoretical understandings of racial oppressions and organisational consequences.
Details
Keywords
Discusses the origin, the purposes, and the development of the Exclusionary Rule and the good faith exception to the rule with special emphasis on the now defunct HR666…
Abstract
Discusses the origin, the purposes, and the development of the Exclusionary Rule and the good faith exception to the rule with special emphasis on the now defunct HR666 (Exclusionary Rule Reform Act, 1995), which would have allowed the admission of evidence not now admissible under the currently recognized exceptions of the rule. Proposes that the judicially created exceptions to the rule have been excessive and suggests that police officers are tempted to violate intentionally the warrant rule, so causing innocent persons to be caught in the net.
Details
Keywords
The pandemic entering our lives globally challenges us to think about questions related to the cities and new forms of social life as the cities are never seen last any longer…
Abstract
The pandemic entering our lives globally challenges us to think about questions related to the cities and new forms of social life as the cities are never seen last any longer without a crisis. There have been various debates among philosophers on this issue. Some philosophers reject the new administration policies by claiming that the ‘physical distance’ required for health has been used for power under the name of ‘social distance’ with the custody of the street and point out that these policies have created new forms of control, among economically, politically, and socially. Some others are more hopeful and believe that the crisis can build a new economic and social life; it can be an opportunity to find a new starting point; especially from being confined in the pandemic process. The author will refer to Agamben’s thoughts to understand how the state of exception turned into a rule and how it affects street politics. In this context, COVID-19 is seen as a ‘state of exception’ that normalises all the dominative practices, strengthens sovereignty by designing the social/economical life like a camp. In the pandemic process, people were accustomed to isolation by the administrations under the name of social distance, just like in a camp life. At this point, Agamben’s analysis should be understood in relation to a biopolitical paradigm and can be expanded to reflect on street economy, street politics, and the life of cities.
Details
Keywords
Afrodite Malliari, Ilias Nitsos, Sofia Zapounidou and Stavros Doropoulos
This paper aims to attempt to provide an overview of the copyright legal framework for audiovisual resources in Europe and Greece, how Audiovisual (AV) content is currently…
Abstract
Purpose
This paper aims to attempt to provide an overview of the copyright legal framework for audiovisual resources in Europe and Greece, how Audiovisual (AV) content is currently licensed by Greek providers and how licenses or copyright exceptions enable its reuse. The motivation for this work was the development of an aggregation service for audiovisual resources in Greece, the Open AudioVisual Archives (OAVA) platform.
Design/methodology/approach
Copyright licenses and exceptions in the European Union and in Greek Legislation have been thoroughly reviewed along with the reuse of content, based on the terms of Fair Use, Rights Statements and Creative Commons. Licensing issues for the most well-known aggregation services, such as Europeana, Digital Public Library of America, Trove, Digital New Zealand and the National Digital Library of India, have also been studied and considered. Audiovisual content providers in Greece have been recorded, and their licensing preferences have been analyzed. Pearson’s chi-square test was applied to test the relationship between the provider’s type, resources’ genre and licenses used.
Findings
Despite the abundance of copyright legislation in the European Union and in Greece, audiovisual content providers in Greece seem to ignore it or find it difficult to choose the right license. More than half of them choose to publish their resources on popular audiovisual platforms using the default licensing option provided. Creative Commons licenses are preferred for audiovisual content that falls into the following categories: open courses (almost exclusively) and interviews and digital collection/research projects (about half of the content).
Originality/value
This paper examines audiovisual content aggregation, in the EU and Greece, from a legal point of view. To the best of the authors’ knowledge, it is the first attempt to record and analyze the licensing preferences of Greek AV content providers.
Details