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Book part
Publication date: 11 July 2006

Karin M. Ekström

The purpose of this paper is to revitalize consumer socialization as a topic of study by presenting a critical review of the concept. The aim is to advance our current…

Abstract

The purpose of this paper is to revitalize consumer socialization as a topic of study by presenting a critical review of the concept. The aim is to advance our current understanding of conceptual issues and to outline issues and directions for future research. Consumer socialization can be better understood by studying its multidisciplinary roots and by critically reviewing its definition and meanings. It is suggested that the scope of consumer socialization be expanded to encompass life-long consumer socialization, different life events and spheres of consumption, dialogs, negotiations, and translations, as well as the socio-cultural context in which socialization occurs. In order to capture the complexity of consumer socialization and to maintain the field of consumer socialization as a vital research area, there is a need to rethink both the theories and the methods used. Researchers are encouraged to expand the use of socio-cultural theories and ethnographic methods. Interdisciplinary research is also recommended, allowing a multifaceted pluralism in the study of consumer socialization.

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Research in Consumer Behavior
Type: Book
ISBN: 0-7623-1304-8

Book part
Publication date: 29 July 2010

Barbara Wejnert

Studies on trajectory and trends of democratic growth frequently dominate scholarly debates. These studies are led by two distinct points of view. On the one hand, scholars…

Abstract

Studies on trajectory and trends of democratic growth frequently dominate scholarly debates. These studies are led by two distinct points of view. On the one hand, scholars believe that the prevalence of democracy is inevitable and thus marks an era of prosperity and of human rights. Such an era is dominated by the cultural values of independence, individuality, and freedom (Inglehart & Welzel, 2005) and leads to the end of the world's history and the end of the last man (Fukuyama, 1992; Mandelbaum, 2008). A contrasting point of view, on the other hand, is expressed by scholars who studied the crises of modern liberal democracies believing that democracies are failing and hence, the time of worldwide democratization is coming to an end (Mouffle, d’Angerville, 1994, The private life of Louise XIV. Cited in Thomas, Vagueness in law and language the concept of despotism. Oxford: Oxford University Press). This study adds to the ongoing debate by determining which of the trends prevails worldwide across the past two centuries and especially in the beginning of the 21st century. Moreover, it sheds light on existing knowledge about democratic paths and trends by suggesting that a comprehensive investigation of democratization processes requires both regional and worldwide analyses, and investigations of historical events and regional characteristic effects are more beneficial for long-term longitudinal studies.

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Democratic Paths and Trends
Type: Book
ISBN: 978-0-85724-092-7

Abstract

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Brexit Negotiations After Article 50: Assessing Process, Progress and Impact
Type: Book
ISBN: 978-1-78769-768-3

Book part
Publication date: 13 May 2021

Muruganantham Ganesan and Ridhuja Athimuthu

Tourism is one of the fastest growing sectors and plays a key role for the economy of various countries. Tourism sector provides lot of opportunities and challenges to its…

Abstract

Tourism is one of the fastest growing sectors and plays a key role for the economy of various countries. Tourism sector provides lot of opportunities and challenges to its stakeholders. Tourist's safety and security plays a vital role to increase the tourists to a location. Tourism policing plays an essential role to build destination image. Governments are making many efforts through tourism policing to protect the safety and security of the domestic and foreign tourist and also to handle overtourism and enhance responsible tourism. This paper analyses the importance of tourism policing to attract more tourists and its impact on tourist destination image building.

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Overtourism as Destination Risk
Type: Book
ISBN: 978-1-83909-707-2

Keywords

Book part
Publication date: 15 May 2023

Andreea Claudia Crucean and Camelia-Daniela Hategan

Introduction: Information technology is a field with particular importance in the activity of companies, which requires additional procedures in the audit of financial…

Abstract

Introduction: Information technology is a field with particular importance in the activity of companies, which requires additional procedures in the audit of financial statements.

Aim: The purpose of the chapter is to identify the reports in which the financial auditors considered the impact of information technology on the financial statements of companies as a Key Audit Matter (KAM) and what was the approach in assessing this issue.

Method: The sample consists of companies listed on the primary market on European stock exchanges for 2013–2021 from 25 countries. Data were synthesised, systematised and analysed according to auditor type, audit year, countries and industries.

Findings: During the analysed period, 465 KAMs were identified for 174 distinct companies that referred to information technology, of which a Big4 auditor issued 97 per cent. The most KAMs were issued on companies from countries such as the United Kingdom, the Netherlands and Norway, and the least in Austria, the Czech Republic, Hungary and Italy. Also, most KAMs were issued by auditors in 2018 (19 per cent), and the least in 2013 (2 per cent). The industry that recorded the most KAMs related to information technology was finance, insurance, and real estate (64 per cent), and those which identified a single KAM on this topic were agriculture, forestry, fishing.

Conclusion: Information technology and its impact on audit quality and automation remain a growing topic especially in this pandemic period that caused more changes in the financial audit planning and risk assessment. The auditors were forced to perform remote audits and use information technology more than in previous years.

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Contemporary Studies of Risks in Emerging Technology, Part B
Type: Book
ISBN: 978-1-80455-567-5

Keywords

Book part
Publication date: 9 December 2003

Leo Zaibert

The justification of punishment is an age-old debate which continues unresolved. In late twentieth century several attempts were made to reconcile the two opposing justifications…

Abstract

The justification of punishment is an age-old debate which continues unresolved. In late twentieth century several attempts were made to reconcile the two opposing justifications: retributivism and consequentialism. But these attempts focused narrowly on merely one manifestation of punishment, i.e.: criminal punishment carried out by the state. To the extent that these mixed justifications are successful, they relate to only one (undoubtedly important) manifestation of punishment. But clearly punishment can occur in many different institutional contexts, and the institutions in each context vary dramatically in complexity and relevance. I recommend analyzing punishment in its manifold manifestations.

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Punishment, Politics and Culture
Type: Book
ISBN: 978-0-76231-072-2

Book part
Publication date: 17 July 2006

Alexander W. Wiseman and David P. Baker

As comparativists of education are well aware, over the second half of the 20th century there was a dramatic increase in the pace of educational expansion around the world. This…

Abstract

As comparativists of education are well aware, over the second half of the 20th century there was a dramatic increase in the pace of educational expansion around the world. This revolution has made the world a schooled place both in terms of enrollment rates and increased average total years in schooling. What has been particularly noticeable is the degree to which governments in all types of nations have come to see that education plays a central role in the future development of the nation's human capital, and in turn governments have become the main providers of schooling. This alone is a significant shift from anything ever seen before the 20th century. Further this remarkable expansion of education has fostered notable homogeneity of goals, aims, and basic organizational forms of elementary and secondary schooling and, more recently, higher education.

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The Impact of Comparative Education Research on Institutional Theory
Type: Book
ISBN: 978-0-76231-308-2

Book part
Publication date: 26 October 2005

Jeffery M. Paige

The chapter draws on historical evidence from Central America to test two of the most influential theories of the development of democracy: (1) structural theories derived from…

Abstract

The chapter draws on historical evidence from Central America to test two of the most influential theories of the development of democracy: (1) structural theories derived from the work of Barrington Moore and (2) theories of the “political economy of democratic transitions.” The Central American evidence confirms Moore's theory in regard to the anti-democratic role of landed elites, but not the democratic role of the bourgeoisie. Contrary to some structural theories, the industrial working class was also not important in the development of democracy in Central America. Nor does the Central American evidence fit the political economy of democratic transitions model of negotiated or imposed “transitions from above.” A new model, termed the route to democracy through socialist revolution from below is proposed to account for the Central American evidence and the implications of the model are explored for the development of democracy generally.

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Nature, Raw Materials, and Political Economy
Type: Book
ISBN: 978-1-84950-314-3

Book part
Publication date: 7 September 2008

Cedric de Leon

Moore (1966) once argued that the American Civil War was a fundamentally “bourgeois” revolution. As such, Moore's account falls in line with much of the larger literature on…

Abstract

Moore (1966) once argued that the American Civil War was a fundamentally “bourgeois” revolution. As such, Moore's account falls in line with much of the larger literature on democratization, which emphasizes the class dimensions of democratic expansions and transitions, but is largely silent on how party politics are implicated in those processes. Such approaches miss a great deal of the party, inter-elite and discursive dynamics that are crucial to understanding the origins and consequences of democratic change. This chapter seeks to discern the impact of mass party formation and political discourse on modern routes to democracy through an examination of mid-19th-century Chicago politics. It holds to Moore's conclusion that the American Civil War was indeed a bourgeois revolution, while demonstrating that the trajectory of party politics before, during and after the war challenges Moore's interpretation of how class forces were mobilized in the American case. Partisan shifts, for example, worked at turns to weaken and strengthen the rhetorical and organizational basis of working-class mobilization, suggesting that democratization and the class coalitions that give rise to it are shaped and re-shaped by the context of partisan struggle.

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Political Power and Social Theory
Type: Book
ISBN: 978-0-76231-418-8

Abstract

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-728-5

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