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Book part
Publication date: 30 January 2023

Peter Simon Sapaty

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The Spatial Grasp Model
Type: Book
ISBN: 978-1-80455-574-3

Abstract

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The Spatial Grasp Model
Type: Book
ISBN: 978-1-80455-574-3

Book part
Publication date: 16 September 2013

James C. Lampe and Andy Garcia

The time period from the mid-1980s through 2002 is described in this series of research as a “pre-SOX” era of rapid deprofessionalization in U.S. pubic accountancy resulting in…

Abstract

The time period from the mid-1980s through 2002 is described in this series of research as a “pre-SOX” era of rapid deprofessionalization in U.S. pubic accountancy resulting in the loss of professional status. This was a period, however, when all professions were suffering some deprofessionalization. During the pre-SOX period it appears that leadership in public accountancy responded to a nearly perfect storm of changes confronting the profession with a corporate mentality of management by objectives, commercialization, and profit maximization resulting in constant and substantial net deprofessionalization greater than that of other professions. Starting in the late-1970s and continuing through 2001, some critics of public accountancy have asserted that leaders in the profession either lost or forgot what was required for public accountancy to be recognized as a profession. The conclusion stated in this paper is that public accountancy has lost its professional status in or before 2002. The reasons and events leading to this conclusion are presented and discussed. In the United States it appears as though once professional status is lost, regaining the elite status is more difficult. The question is if public accountancy can learn from history going into the substantial changes to be confronted in the post-SOX era of public accountancy and regain or at least make progress toward regaining professional status.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78190-845-7

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Book part
Publication date: 30 January 2023

Peter Simon Sapaty

Abstract

Details

The Spatial Grasp Model
Type: Book
ISBN: 978-1-80455-574-3

Book part
Publication date: 8 November 2019

Peter Simon Sapaty

The chapter offers complete details of the latest SGL version particularly suitable for dealing with large security systems and emerging crisis situations. It describes main types…

Abstract

The chapter offers complete details of the latest SGL version particularly suitable for dealing with large security systems and emerging crisis situations. It describes main types of constants representing information, physical matter or both and five very different and specific types of variables operating in fully distributed spaces and even being mobile themselves when serving spreading algorithms. Also given full repertoire of the language operations, called rules, which can be arbitrarily nested and carry different navigation, creation, processing, assignment, control, verification, context, exchange, transference, echoing, timing and other loads. The rules equally operate with local and remote values, process both, matter and distributed networked knowledge, and can express active graph-based patterns navigating, matching, conquering and changing distributed environments. Elementary programming examples in SGL are also provided.

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Complexity in International Security
Type: Book
ISBN: 978-1-78973-716-5

Book part
Publication date: 22 November 2012

Lucy Taksa

Purpose – This chapter aims to show that attention to nicknaming as a form of language-making and sensemaking can provide a valuable avenue for exploring employees’ assessments of…

Abstract

Purpose – This chapter aims to show that attention to nicknaming as a form of language-making and sensemaking can provide a valuable avenue for exploring employees’ assessments of (mis)behavior. It highlights the connection between gender and language-making as central to the way workers assess and respond to (mis)behavior in different workplaces.

Methodology – The chapter uses an historical perspective and concepts drawn from sociology and organizational theory. It identifies nicknames and nicknaming practices from a wide range of documentary sources and oral sources.

Findings – In considering nicknaming in terms of sensemaking and language-making rather than simply as a form of humor, the chapter shows that derogatory names enable employees to address the tensions and conflicts arising from formal organizational practices, rules, and managerial imperatives and workplace relations. It emphasizes commonalities in nicknaming practices that extend beyond the micro-level of specific workplaces and in doing so illustrates that nicknaming is not simply a manifestation of humor but as importantly of inter-subjective processes through which workers construct group identities to enforce co-produced informal rules of behavior.

Social implications – The chapter illustrates the importance of workplace nicknaming and its implications for the way employees try to influence the behavior of others by condoning and/or shaming those who conform to or defy informal rules.

Originality – The chapter's originality lies in its focus on employees’ own assessments of misbehavior and on commonalities in nicknaming practices in different times and in different places.

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Rethinking Misbehavior and Resistance in Organizations
Type: Book
ISBN: 978-1-78052-662-1

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Book part
Publication date: 17 November 2005

Harriet Friedmann

This paper suggests that a corporate-environmental food regime is emerging as part of a larger restructuring of capitalism. Like past food regimes, it reflects specific social and…

Abstract

This paper suggests that a corporate-environmental food regime is emerging as part of a larger restructuring of capitalism. Like past food regimes, it reflects specific social and political compromises, which I interpret through the social movement concept of interpretive frames. The diasporic-colonial food regime of 1870–1914 grew up in response to working class movements in Europe, and created a historically unprecedent class of commercial family farmers. When world markets collapsed, those farmers entered into new alliances, including one that led to the mercantile-industrial food regime of 1947–1973. Lineaments of a new food regime based on quality audited supply chains seems to be emerging in the space opened by impasse in international negotiations over food standards. Led by food retailers, agrofood corporations are selectively appropriating demands of environmental, food safety, animal welfare, fair trade, and other social movements that arose in the interstices of the second food regime. If it consolidates, the new food regime promises to shift the historical balance between public and private regulation, and to widen the gap between privileged and poor consumers as it deepens commodification and marginalizes existing peasants. Social movements are already regrouping and consolidation of the regime remains uncertain.

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New Directions in the Sociology of Global Development
Type: Book
ISBN: 978-1-84950-373-0

Book part
Publication date: 4 December 2012

Alan Poulter

Purpose — This chapter uniquely addresses the topic of introducing a common set of cataloguing rules throughout Europe. While no such development is on the immediate horizon…

Abstract

Purpose — This chapter uniquely addresses the topic of introducing a common set of cataloguing rules throughout Europe. While no such development is on the immediate horizon, there are signs that current trends are moving towards that possibility. At first glance, this may appear a trivial development in that ‘European’ standards in many areas are in place and not a source of contention, but in cataloguing, this is not the case.

Design/methodology/approach — The main method used for the research was an in-depth literature review. To gauge the current state of European interest in RDA, an email survey was performed in August 2011, of all the European members of the Standing Committee of the Cataloguing Section of the International Federation of Library Associations (IFLA), and all the European speakers at the ‘RDA in Europe: making it happen!’ conference. This sample was chosen as being those individuals who would be most able to give a view from Europe on current cataloguing developments.

Findings — There is considerable interest throughout Europe regarding RDA and harmonising cataloguing codes, but there may be conceptual problems in that some European national cultures may diverge significantly from a core of rules based on English-speaking countries.

Originality/value — This chapter combines in-depth analysis of the proposed new cataloguing code Resource Description and Access (RDA), which will be adopted by English-speaking countries with a novel perspective relating to its adoption in non-English-speaking countries in Europe.

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Library and Information Science Trends and Research: Europe
Type: Book
ISBN: 978-1-78052-714-7

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Book part
Publication date: 8 November 2019

Peter Simon Sapaty

The chapter describes the basics of developed high-level spatial grasp technology (SGT) and its spatial grasp language (SGL) allowing us to create and manage very large…

Abstract

The chapter describes the basics of developed high-level spatial grasp technology (SGT) and its spatial grasp language (SGL) allowing us to create and manage very large distributed systems in physical, virtual and executive domains in a highly parallel manner and without any centralized resources. Main features of SGT with its self-evolving and self-spreading spatial intelligence, recursive nature of SGL and organization of its networked interpreter will be briefed. Numerous interpreter copies can be installed worldwide and integrated with other systems or operate autonomously and collectively in critical situations. Relation of SGT, with capability of holistic solutions in distributed systems, to the gestalt psychology and theory, showing unique qualities of human mind and brain to directly grasp the whole of different phenomena, will be explained too, with SGT serving as an attempt to implement the notion of gestalt for distributed applications.

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Complexity in International Security
Type: Book
ISBN: 978-1-78973-716-5

Book part
Publication date: 14 August 2023

Jan Carlyle

This chapter explores the potential for a rigid format of event structure that has been successful for decades to be curated by, hosted by, attended by and with speakers who are…

Abstract

This chapter explores the potential for a rigid format of event structure that has been successful for decades to be curated by, hosted by, attended by and with speakers who are all children or young people. The chapter considers the opportunities for an event and the changes in format that need to be made to stay true to the essence of the TED format yet incorporating the creativity and brilliance of children and young people to ensure they gain the most from an event of this format.

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Events Management for the Infant and Youth Market
Type: Book
ISBN: 978-1-80455-691-7

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