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This chapter is about the reorganisation of the auditing firms in the Post-Sarbanes Oxley Era, in the light of quality concern. The chapter opens up with definitions of related concepts. The importance of audit quality is emphasised in the second section. Discussion on the factors associated with audit quality is the following part. The need for reorganisation of the audit firms follows and the chapter concludes with proposals section. The audit firms seem to be squeezed to catch up with both the national and international regulations. One of the ascertainments is that the audit firms all over the world need to cope with the standards; another is their obligation to provide high-quality audits. Globally speaking, the unwillingness of the profession to alter its habits and to sacrifice the profits historically earned is another obstacle to overcome. In the aftermath of the establishment of the Public Oversight Board in the late 2012, Turkish case follows with an almost 10-year gap.

In this chapter, the author relates the historical trajectory of the Vietnamese revolution and its relentless willingness to build socialism despite external aggressions, first colonialist (France), then fascist (Japan), and finally imperialist (United States). The author traces the analysis back to the August (1945) revolution and the founding of the Democratic Republic of Vietnam. The author continues with the 30 years of wars for national independency, then with the two very difficult decades after the wars. The author studies the so-called “Doi Moi” (renewal) period and the economic advances it allowed, then the political aspects of the Vietnamese socialist system, before exposing the questions of international relations.

The author provides us here with a rare and original testimony about the Democratic People’s Republic of Korea, from the trips he was able to make there and the many contacts he had there. He focuses the readers’ attention more particularly on his interpretation of Juche’s thinking, the principles of which contribute to find the development strategy of this country. The emphasis is primarily on the imperative of autonomy for the economy and the society.

In this chapter, characteristic of the fuel and energy sector of Republic of Belarus; its organizational structure; the current state of development of power, gas, peat, and oil industries are given. The energy balance of the country and the main power streams is analyzed. Characteristic of key indicators of energy security is presented. The main threats connected with ensuring energy security of Republic of Belarus are allocated. In particular, the characteristic of the directions of reducing the energy dependence of the Republic of Belarus on the supply of natural gas from the Russian Federation is presented. Dynamics of power consumption of GDP is analyzed. Potential of use of renewable and local energy resources, complexity and prospect of their further integration into the Belarusian power system are considered. The prospects of development of nuclear power of Republic of Belarus are described. The advantages and disadvantages connected with input of the Belarusian nuclear power plant in operation are designated. The perspective directions of sustainable power development of Republic of Belarus till 2035 are revealed.

Developments in Information Technology (IT) are perceived to be a major driver of interorganizational cooperation, both within and across industry boundaries. These developments have challenged the creation of interorganizational competitive advantages, as conceptualized in the Relational View (e.g. Dyer & Singh, 1998). The relationship between IT and effectuated interorganizational competitive advantage, however, is still unclear. This chapter is a first attempt to shed light on this unexplored area in the literature. We focus our analysis on developing a conceptual framework of the relationship between IT and interorganizational resource complementarity, which is an important determinant of interorganizational competitive advantage. Our framework suggests that cooperating organizations need to develop three distinctive but interrelated capabilities in order to effectuate interorganizational resource complementarity by means of IT. It is proposed that these capabilities give rise to interorganizational competence building, forming a pre-condition for achieving interorganizational competitive advantage. Preliminary support for our framework and proposition is provided by a brief case study of an interorganizational relationship between a large European financial services firm and a major European telecommunication firm.

This chapter discusses the adoption by Brazilian companies of alternative dispute resolution (ADR) methods for individual workplace conflicts. Brazil is an interesting case to study ADR due to its high level of institutionalized individual workplace conflicts and its extensive workplace statutory regulation. Investigating the case of three Brazilian private companies of different sectors and sizes, I found that Brazilian companies are developing their own ADR practices, focusing on ombudsman offices (OOs), instead of using the mediation and arbitration methods that are predominant in the United States. I argue that the adoption of the ombudsman can be explained by institutional and workplace level factors, which include the characteristics of Brazilian industrial relations system, each company’s human resources (HRs) strategy, and the relationship between companies and unions. Furthermore, I discuss how the usage rate of the OOs might vary according to the OO’s internal structure and its functioning rules. The cases provide important insights for scholars interested in ADR in general and in Brazilian industrial relations system, as well as union leaders, HR managers, and other practitioners dealing with workplace conflicts globally.

Scholars have explained how people in Japan feel ashamed when elderly members of the family are cared for by formal services such as day care or government/commercial-based nursing homes due to the cultural norms of the consciousness of social appearance. However, this consciousness of social appearance plays a minimum role when it comes to elderly Japanese immigrant women's preference to utilize formal care services in the United States. They see receiving family based care as a burden on their middle-aged children (or grandchildren) and they prefer purchasing formal long-term care services when they can no longer feel confident about maintaining their independent lives. Elderly Japanese immigrant women hold rather positive views on formal care in the United States, including nursing homes. This chapter suggests that elderly Japanese immigrant women may not consider it shameful to utilize formal care as many previous scholars have suggested.