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Article
Publication date: 1 January 1978

The group has continued to meet regularly since the publication of the last bulletin and has welcomed a number of new members and visitors from both home and overseas. Many…

Abstract

The group has continued to meet regularly since the publication of the last bulletin and has welcomed a number of new members and visitors from both home and overseas. Many members who joined at the beginning or very early on in the Group's history still attend regularly, but several long‐standing members have also left, or ceased active participation, in the period under review. Towards the end of 1972 Mr Wells relinquished the chairmanship of the Group, due to pressure of work, and his place was taken by Mr Mills. Another departure, and one that robbed the Group of one of its most active and forceful members, was that of Jason Farradane. He left the country in 1974, and the Group presented him with a book as a memento of many enjoyable and provocative discussions stimulated by his presence at the meetings which he unfailingly attended. It was with great pleasure that he was welcomed back to a meeting while he was visiting this country in January 1976.

Details

Journal of Documentation, vol. 34 no. 1
Type: Research Article
ISSN: 0022-0418

Article
Publication date: 1 January 2005

Saeed Askary and Beverley Jackling

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East…

Abstract

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study.

Details

Asian Review of Accounting, vol. 13 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 13 November 2017

Simon Gérard, David Legg and Thierry Zintz

The purpose of this paper is to explore the multi-level mechanisms of institutional formation and change and, in particular, how this occurs through the interplay of multi-level…

Abstract

Purpose

The purpose of this paper is to explore the multi-level mechanisms of institutional formation and change and, in particular, how this occurs through the interplay of multi-level mechanisms? This is answered with a processual analysis of the International Paralympic Committee which is the international governing body of sports for people with an impairment.

Design/methodology/approach

This study uses a case-study approach based upon archival records, collected in relevant national and international sport organizations. More than 2,700 pages of archives were gathered, some of them being accessible to researchers for the first time. Embargo was also successfully lifted on recent and sensitive documents.

Findings

This study highlights multi-level mechanisms involved in institutional change processes triggered by a shifting institutional logic at the organizational field level. This paper also shows how field logic shifted at the moment of alignment between the societal, field and organizational levels. Moreover, it underlines how societal discourses influenced processes of institutional change by shaping the range of organizational actions available at the organizational and field levels.

Originality/value

This paper proposes a rare account of institutional change processes in which interplay between the societal, field, and organizational levels is analyzed. Furthermore, this paper provides a longitudinal investigation of an under-researched empirical setting, the Paralympic movement. Finally, this study integrates insights from the disability studies’ research field, which significantly deepens this analysis.

Details

Sport, Business and Management: An International Journal, vol. 7 no. 5
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 1 March 1982

An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely: market price, cost, negotiation, and other methods, according to the…

Abstract

An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely: market price, cost, negotiation, and other methods, according to the transfer pricing objectives and other environmental issues (i.e. transfer pricing determinants). Discrimination is attempted on the data collected in the study of UK companies described in the earlier paper “A Survey of UK Transfer Pricing Practice — Some Preliminary Findings”. The aim of the discrimination is to evaluate the relationship between the transfer pricing method and transfer pricing determinants. This evaluation enables the prediction of transfer pricing method for new cases according to the company's perception of the relative importance of the transfer pricing determinants.

Details

Managerial Finance, vol. 8 no. 3/4
Type: Research Article
ISSN: 0307-4358

Book part
Publication date: 31 January 2015

Sudhir Rana and Somesh Kr. Sharma

This study examines the conceptual domain of international marketing following substantial growth in its development. With the objective to investigate recent patterns and…

Abstract

This study examines the conceptual domain of international marketing following substantial growth in its development. With the objective to investigate recent patterns and development in the literature this study evaluates 1,816 research articles on international marketing published between 1990 and 2012. The classification of conceptual domain has yielded 57 configurational contents under seven prime research streams. Simple meta-analysis on international marketing literature created a clear depiction of attention of contributors toward research streams and the number of contributors, and worthy sources of literature. Several directions for advancement of knowledge in international marketing, identified fields, and their implications for future research are discussed.

Details

Entrepreneurship in International Marketing
Type: Book
ISBN: 978-1-78441-448-1

Keywords

Article
Publication date: 10 August 2023

O.A. K'Akumu

The study seeks to identify and document definitional challenges that hamper the delineation of the scope of real estate as a discipline and as an industry. Through literature…

Abstract

Purpose

The study seeks to identify and document definitional challenges that hamper the delineation of the scope of real estate as a discipline and as an industry. Through literature review the article distils the perception of body of knowledge (BOK) of real estate within the academia. Two main issues are flagged up: the problem of undefined BOK and the collegiate dilemma. Later the study looks at the standard economic classification documents to capture the occupational domains of real estate professionals or real estate activities. These steps are necessary to help define an alternative academic, practical and social meaning of real estate that is sufficient and precise.

Design/methodology/approach

The study uses literature review and, as primary method, qualitative document analysis (QDA). The study has made a special appeal for the application of qualitative strategy in real estate research other than following the methodological orthodoxy of quantitative causal research designs. Further, it has argued for the recognition of QDA as a legitimate research method in the context of real estate studies. Consequently, the study performed QDA procedures on international economic classification standards.

Findings

From literature review and QDA, the study identified five definitional problems in the meanings or understandings of real estate: undefined body of knowledge, collegiate dilemma, inadequate classification of real estate occupations, inadequate industry classification and inadequate economic sector positioning. These are aspects that lead to misconceptions of the true boundary of knowledge in society and in the academia. The paper offers clarity and insights for the redrawing of these boundaries to give real estate its rightful place in the academia and in the real world.

Originality/value

The article follows up on the academic and social misconceptions on the BOK of real estate as a discipline and an economic activity domain to identify the contribution of real estate to the welfare of mankind. Ontology or the organization of academic or social knowledge is used to map out or catalogue real estate against competing domains and to show that the role of real estate is grossly understated and misunderstood. From the findings, the study makes recommendations to university curriculum developers, and international organizations like ILO, and UN-DESA to revise their conceptions of real estate to give the discipline its rightful position in society.

Details

Journal of European Real Estate Research, vol. 16 no. 2
Type: Research Article
ISSN: 1753-9269

Keywords

Content available
Article
Publication date: 16 July 2021

Hilary Yerbury, Simon Darcy, Nina Burridge and Barbara Almond

Classification schemes make things happen. The Australian Disability Discrimination Act (DDA), which derives its classification system from the World Health Organization's…

Abstract

Purpose

Classification schemes make things happen. The Australian Disability Discrimination Act (DDA), which derives its classification system from the World Health Organization's International Classification of Functioning, Disability and Health (ICF), legislates for adjustments to support the inclusion of people with disability. This study explores how students with disability enrolled in a university experience the systems intended to facilitate their studying “on the same basis” as students without disability.

Design/methodology/approach

Through an online questionnaire and interviews comprising open and closed questions made available to students registered with the disability services unit of a university and follow-up interviews with a small number of students, students’ views of their own disability and effects on their participation in learning were gathered, alongside reports of their experiences of seeking support in their learning. Interview data and responses to open-ended questions were analysed using a priori and emergent coding.

Findings

The findings demonstrate that students are aware of the workings of the classification scheme and that most accept them. However, some students put themselves outside of the scheme, often as a way to exercise autonomy or to assert their “ability”, while others are excluded from it by the decisions of academic staff. Thus, the principles of fairness and equity enshrined in legislation and policy are weakened.

Originality/value

Through the voices of students with disability, it is apparent that, even though a student's classification according to the DDA and associated university policy remains constant, the outcomes of the workings of the scheme may reveal inconsistencies, emerging from the complexity of bureaucracy, processes and the exercises of power.

Details

Journal of Documentation, vol. 78 no. 3
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 1 February 1969

L.S. ADLER

The title for this paper was selected advisedly, for it will serve to correct a popular misconception about the part the Chemical Industries Association plays in the collection…

Abstract

The title for this paper was selected advisedly, for it will serve to correct a popular misconception about the part the Chemical Industries Association plays in the collection and dissemination of statistics about the chemical industry.

Details

Aslib Proceedings, vol. 21 no. 2
Type: Research Article
ISSN: 0001-253X

Article
Publication date: 1 January 1994

Peter Secord and Xijia Su

Culture has important influence on accounting and disclosure practices. This paper furthers this cultural research and accounting classification schemes in general. To examine the…

Abstract

Culture has important influence on accounting and disclosure practices. This paper furthers this cultural research and accounting classification schemes in general. To examine the relationship between culture and accounting models, hypothesized cultural pairings of countries within Asia are constructed and tested by rank‐wise comparisons of observed accounting and reporting practices with all possible pairs. The analysis provides confirmation of relationships for two of the six hypothesized pairs using three approaches. There appears to be a high correspondence in the accounting practices within certain pairs of Asian countries sharing common cultural origins. Further, through exploratory Q‐factor analysis and cluster analysis, groupings of countries within Asia are identified, on the basis of observed accounting practices. This again provides evidence that the cultural diversity of Asia may contribute to differences in accounting and reporting practices. A limited interpretation of the resultant groupings is provided.

Details

Asian Review of Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 March 1995

CLARE BEGHTOL

Undiscovered public knowledge is a relatively unstudied phenomenon, and the few extended examples that have been published are intradisciplinary. This paper presents the concept…

Abstract

Undiscovered public knowledge is a relatively unstudied phenomenon, and the few extended examples that have been published are intradisciplinary. This paper presents the concept of ‘facet’ as an example of interdisciplinary undiscovered public knowledge. ‘Facets’ were central to the bibliographic classification theory of S.R. Ranganathan in India and to the behavioural research of L. Guttman in Israel. The term had the same meaning in both fields, and the concept was developed and exploited at about the same time in both, but two separate, unconnected literatures grew up around the term and its associated concepts. This paper examines the origins and parallel uses of the concept and the term in both fields as a case study of interdisciplinary knowledge that could have been, but was apparently not, discovered any time between the early 1950s and the present using simple, readily available information retrieval techniques.

Details

Journal of Documentation, vol. 51 no. 3
Type: Research Article
ISSN: 0022-0418

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