Search results

In this paper, the international progress of Nationally Appropriate Mitigation Actions (NAMAs), Intended Nationally Determined Contributions (INDCs), and Nationally Determined Contributions (NDCs) under the United Nations Framework Convention on Climate Change are reviewed. The content of Taiwan’s NAMAs and INDCs are also investigated, especially with reference to actions for the electricity sector. To better understand the greenhouse gas (GHG) reduction contribution from the electricity sector, this paper aims to examine challenges and solutions for implementing a carbon trading mechanism in Taiwan’s monopolistic electricity market under the newly passed Greenhouse Gases Emissions Reduction and Management Act (GHG ERMA).

Carbon reduction strategies for the electricity sector are discussed by examining and explaining Taiwan’s official documents and the law of GHG ERMA.

This study finds that market mechanisms should be utilized to allocate appropriate costs and incentives for GHG reductions to transform Taiwan into a low-carbon society.

This study identifies strategies for the electricity sector to reduce GHG emissions, especially the operation of a carbon-trading scheme under a non-liberalized electricity market.

Defines Certificates of Conformance, Calibration Certificates, the National Physical Laboratory (NPL) and National Accreditation for Measurement and Sampling (NAMAS). Shows how instrument users can be confident not only that their instruments are accurately calibrated, but also that they can be proved to be so, by using the services of NAMAS accredited laboratories.

The purpose of this paper is to provide a response to the commentary of Lowe, De Loo and Nama concerning the authors’ previous article, which was published in Accounting, Auditing & Accountability Journal, Volume 27 Number 8.

The authors address the main points of the commentary by Lowe et al.

In addressing each of these issues, the authors point out a few misunderstandings included in the critique as well as make an attempt to further clarify the previous argument.

The authors maintain that distinguishing between domain theory and method theory in accounting research will be of help to researchers in several ways.

Keberkesanan penyampaian sesuatu maklumat memerlukan individu, alat mahupun saluran yang unggul dan bersesuaian. Usaha ini haruslah dirancang dan dipertimbangkan dengan teliti oleh pihak tertentu agar setiap apa yang ingin disampaikan dan dilaksanakan itu dapat diberigakan dengan mudah dan berkesan. Dari itu, penggunaan bahasa retorik dilihat sebagai batu loncatan yang memberikan keyakinan dan tahap keberkesanan yang tinggi bagi sesebuah wacana yang disampaikan tersebut. Kewibawaan retorik sebagai seni yang mempengaruhi bukan sahaja berperanan untuk memperkukuhkan kekuasaan mahupun mempengaruhi fikiran dan emosi orang lain namun sebaliknya mampu menstimulasikan keseimbangan hubungan sosial yang terbentuk melalui sistem pemerintahan sesebuah negara. Melalui penyelidikan ini, setiap ciri khas retorik dapat diketengahkan dengan menghuraikan peranan dan fungsi-fungsi yang dimainkan oleh jenis-jenis retorik dalam penulisan sesebuah wacana. Hal ini khusus bagi mengilustrasikan idea, gagasan mahupun suatu fakta terhadap sesuatu pendekatan dengan cara yang kreatif dan terbaik. Di samping itu, keutamaan bagi penerapan bahasa retorik dalam perutusan kerajaan seharusnya dapat diperkasakan sewajarnya dengan menjadikannya sebagai anjakan paradigma ke arah perpaduan dan nilai kesaksamaan dalam masyarakat. Justeru, kajian ini memanfaatkan Teori Retorik Moden oleh Enos dan Brown (1993) sebagai landasan utama dalam menganalisis sejumlah 20 perutusan rasmi berkaitan jangkitan covid-19 di Negara Brunei Darussalam. Berdasarkan pemerhatian dan penganalisisan yang dijalankan, hanya empat jenis retorik yang diaplikasikan dalam wacana tersebut. Kesimpulan statistik merangkumi 34% teknik pendedahan, 30% teknik penerangan, 33% teknik pemujukan dan hanya 3% bagi teknik penghujahan. Dapatan penyelidikan ini membuktikan bahawa penggunaan bahasa retorik dalam perutusan rasmi kerajaan adalah amat penting dalam memperkukuhkan sistem pemerintahan negara serta mampu melestarikan cara hidup yang relevan dan berkualiti.

The effectiveness of delivering information requiresindividuals, tools or channels that are superior and appropriate. This effort must be planned and considered carefully so that everything that is to be conveyed and implemented can be conveyed easily and effectively. Therefore, the use of rhetorical language is regarded as a stepping stone that provides confidence and a higher level of effectiveness. `Rhetoric as an influential art not only plays a role in strengthening power or influencing the thoughts and emotions of others but also stimulate sthe balance of social relations. Through this research, each rhetorical feature is highlighted to discuss its role and functions in the discourse. Using Enos and Brown’s Modern Rhetorical Theory (1993), a total of 20 official conferences on the latest developments of the spread of covid-19 infection were discussed. Findings have shown that there were four main types of rhetoric, i.e. Statistical conclusions which include 34% of expository techniques, 30% of descriptive, 33% of persuasion and only 3% for argumentation techniques. This also implies that rhetoric language is very important in ensuring the dissemination of knowledge among the institution and people is effective and and transparent.

TOUGHER standards imposed by the aerospace industry on engine performance measurement have created an unprecedented reliance upon NAMAS approved high precision testing for flow measurement transducers. The Hydril rig, the result of many months of research and development, is designed to satisfy these requirements.

In the current digital era where online content is riddled with fabricated metrics and rankings, this research aims to investigate the underpinning mechanisms of the calculative practices which actors engage with to evaluate digital platform content in the absence of well-defined performance measures.

The paper focuses on the online, photo-sharing platform Instagram which is devoid of common performance measures such as rankings, ratings and reviews. The authors applied netnographic methods to capture users' actions and interactions at the Greek Instagram community. The authors adopt a practice lens as informed by Schatzki's ‘site ontology’ to capture actors' calculative practices as organised by rules, teleoaffective structures and general and practical understandings.

Platform actors engage in aesthetic and palpable evaluations of other user profiles and their posted content. They employ permissible (e.g., using third-party apps) and illicit (e.g., lobbying and procuring engagement) tactics to measure and manage digital platform performance, fabricate metrics and blur others' evaluations, in pursuit of prestige and material teleologies. Their calculative practices are conditioned by an implicit social etiquette, which permeates the platform both horizontally and vertically.

First, the paper captures and theorises the mechanisms which underpin actors' calculative practices for performance measurement in the absence of robust judgement devices. Second, it demonstrates how ambiguous assemblages of material and prestige teleologies, aesthetic and palpable evaluative regimes and implicit rules and practical expertise collectively invoke platform actors' calculative practices and the construction of performance measures. In doing so, it contributes to performance measurement literature via demonstrating how management accounting is implicated in the evaluation of digital platform outputs.

The paper provides insight on how platform actors fabricate performance metrics, what they perceive as ‘good’ online content and what constitutes an ‘impactful’ user account or a ‘successful’ social media campaign. Such findings are valuable to management accountants, entrepreneurs and practitioners who seek to evaluate digital platform performance.

The purpose of this paper is to explore the impact of mediation on two long-running collective industrial disputes in Ireland using a theoretical framework established in the literature.

The paper presents a detailed qualitative analysis of two disputes. In both cases a panel of mediators was invited to intervene when the established dispute resolution structures and processes had failed and impasse had been prolonged. Each member of the mediation panels, and the lead union representative, was interviewed about their perception of the mediation process and its impact. Interview questions centred around a set of mediation “Outcome Determinants” identified by Wall et al. (2001). Following Wall et al.'s proposal, Lewin's (1951) Force Field Analysis theory is applied as a theoretical lens for understanding the subtle impact of mediation in these cases.

The empirical evidence suggests that while mediation did not lead directly to settlement, it influenced the resolution of these disputes. The disputes were a-typical in that most collective disputes in Ireland are resolved through established industrial relations structures and processes, either at firm level or through State-funded agents/agencies. However, intractable disputes occur periodically and there is an on-going need of this type of specialised ad hoc mediation. The Wall et al. framework combined with Force Field Analysis theory, provide a theoretical lens through which these disputes can be analysed and understood.

An understanding of the nuanced impact of mediation is useful for justifying the continuation of this valuable approach. There is also some scope for predicting the likely impact of mediation in advance of engagement or at least allowing the mediators to explore the status of the Outcome Determinants related to a specific case in order to develop a tailored mediation strategy.

This paper is unique in that it takes an existing theoretical framework and tests its application in two case disputes. The value of the framework is thus highlighted. Further application of the framework to other dispute scenarios would facilitate its development as a tool of understanding and some limited prediction. Mediation in this type of context has not been formally researched before. Public policy and theoretical implications of the work are highlighted in the concluding section.