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Book part
Publication date: 24 June 2014

Ian Roxborough and Zoe Levy

This chapter argues that aspiring hegemons face a wide array of complex and distinct military challenges. Managing scarce military resources requires a subtle and complex global…

Abstract

This chapter argues that aspiring hegemons face a wide array of complex and distinct military challenges. Managing scarce military resources requires a subtle and complex global strategy that is likely to generate cognitive overload for the political system. As a result of cognitive overload, aspiring hegemons are likely to flail around, rapidly shifting from one global strategy to another. Such strategic flailing will occur independently of whether or not the economy is in crisis, though clearly economic crisis will exacerbate the tendency towards strategic incoherence. The chapter examines U.S. global strategy since the end of the Cold War, looking at the focus on “rogue regimes,” a growing concern with “global chaos,” worry about the rise of a peer competitor (China), and the debates about the root causes of, and best strategies to mitigate, terrorism. The chapter concludes with a discussion of the role of culture and notions of national identity and their role in the formulation of grand strategy.

Details

The United States in Decline
Type: Book
ISBN: 978-1-78350-829-7

Keywords

Content available
Book part
Publication date: 24 June 2014

Abstract

Details

The United States in Decline
Type: Book
ISBN: 978-1-78350-829-7

Book part
Publication date: 6 September 2019

Sara L. Cochran

Did you hear the story about the successful entrepreneur who got her start on a college campus? With women making up the majority of students on university campuses in the United…

Abstract

Did you hear the story about the successful entrepreneur who got her start on a college campus? With women making up the majority of students on university campuses in the United States, but the minority of entrepreneurship students, it is certainly exciting to hear these success stories. In attempting to grow the number of women in such programs, it is important to understand the factors in the college experience that contribute to the success of such students. Told through the lens of three successful recent alumnae, this chapter explores the experiences of women entrepreneurship students. The factors attributed to their success include classroom and extracurricular programs, community resources, and inspirational mentoring from faculty and peers.

Open Access
Article
Publication date: 6 August 2021

Naji Mansour Nomran and Razali Haron

There is much debate in the literature about how the performance of Islamic banks (IBs) should be measured. Basically, IBs’ business models are different from that of conventional…

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Abstract

Purpose

There is much debate in the literature about how the performance of Islamic banks (IBs) should be measured. Basically, IBs’ business models are different from that of conventional banks; thus, the performance of IBs should be measured by using a Sharīʿah-based approach. This paper considers zakat (Islamic tax) as an alternative indicator to measure the performance of IBs. This paper aims to examine whether zakat ratios can be used as Islamic performance (ISPER) indicators for IBs besides the conventional performance (COPER) indicators.

Design/methodology/approach

The investigation covered a sample of 214 yearly observations of 37 IBs located in Indonesia, Malaysia, Bahrain, Saudi Arabia and the United Arab Emirates for the period 2007–2015. This study used a single-factor congeneric model and confirmatory factor analysis, performed using the AMOS 23.0 software.

Findings

The findings assert that the discriminant validity of multi-bank performance, as measured by ISPER [zakat on assets (ZOA) and zakat on equity (ZOE)] and COPER indicators (return on assets, return on equity and operational efficiency in terms of assets), is very high. Hence, ISPER and COPER measurements are valid, either together to measure the multi-performance of IBs from both the Islamic and conventional perspectives, or independently as each measurement is valid to measure the Islamic and conventional performance if it is used separately.

Research limitations/implications

This paper does not investigate whether the findings are constant across time. This represents one of the limitations of this study.

Practical implications

It is strongly recommended that IBs calculate and disclose zakat ratios, particularly ZOA and ZOE, in their annual reports. Researchers and academicians should use these ratios for measuring the ISPER of IBs, either along with COPER or separately.

Originality/value

Empirical evidence is provided in this paper on the development and validity of zakat ratios as ISPER indicators in the Islamic banking industry. Zakat ratios are suitable indicators that can measure IBs’ performance and achieve the goals of IBs as well as those of Islamic economics. Technically, zakat has a dynamic ability to reflect the profitability of IBs. The more the IBs generate profit, the more they pay zakat. Furthermore, the greater the total assets of IBs, the higher the amount of zakat that they should pay. Thus, zakat ratios can be used as profitability measurements as in the case of tax ratios.

Details

ISRA International Journal of Islamic Finance, vol. 14 no. 1
Type: Research Article
ISSN: 0128-1976

Keywords

Article
Publication date: 16 February 2022

Erin Jade Twyford and Warwick Funnell

This study examines how accounting practices used by Deutsche Bank could conceal its role in the destruction of Jewish financial life (bios) as part of the Nazis' Aryanisation…

Abstract

Purpose

This study examines how accounting practices used by Deutsche Bank could conceal its role in the destruction of Jewish financial life (bios) as part of the Nazis' Aryanisation policy to eliminate Jews from German business as a prelude to their annihilation.

Design/methodology/approach

This study uses a close-reading method that draws upon a wide range of primary and secondary sources. The study is informed by Giorgio Agamben's theorisations on the state of exception and the duality of the example and exception.

Findings

The successful implementation of the Nazis' corporative economic model necessitated the cooperation of Aryan businesses to instrumentalise the financially exploitative process of Aryanisation. Accounting was part of the Nazi-Deutsch rhetoric used to disguise expropriation of Jewish businesses and other assets and, thereby, facilitate the eradication of the financial bios of Jews who owned German banks. Unknown to the Nazi authorities, Deutsche Bank, while a significant medium for Aryanisation, sought to ameliorate the long-term effects on Jewish owners, thereby recognising that not all those within Nazi Germany were fully committed disciples of Nazism.

Research limitations/implications

The findings of this study identify how accounting practices were part of a Nazi policy designed to eliminate Jews from the German economy. The use of accounting as a form of “Nazi-Deutsch” functioned to disguise Aryanisations. The importance of these contributions of accounting practices calls for further research into the role of business and accounting in the attempted eradication of people.

Originality/value

The paper is the first to consider the process of Aryanisation in Nazi Germany (1933–1945) as a specific historiographical subject. Presented through the examination of the Aryanisation actions of Deutsche Bank, this study demonstrates the tension between Nazi ideology, the capitalist model and the culpability of accounting practices as a means to reinterpret morality to create the exception that allowed the Nazis to effectively remove all legal protections for Jews.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 6 September 2019

Abstract

Details

Go-to-Market Strategies for Women Entrepreneurs
Type: Book
ISBN: 978-1-78973-289-4

Article
Publication date: 12 March 2010

Fiona Measham, Karenza Moore, Russell Newcombe and Zoë Zoë (née Smith)

Significant changes in British recreational drug use were seen throughout 2009, with the emergence and rapid growth in the availability and use of substituted cathinones or…

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Abstract

Significant changes in British recreational drug use were seen throughout 2009, with the emergence and rapid growth in the availability and use of substituted cathinones or ‘M‐Cats’ (most notably mephedrone and methylone), a group of psychoactive drugs not currently controlled under the Misuse of Drugs Act 1971 (HM Government, 1971), with similar effects to ecstasy, cocaine and amphetamines. The reasons for the appearance and appeal of this group of so‐called ‘legal highs’ are explored here in relation to availability, purity, legality and convenience. The authors argue that a reduction in the availability (and thus purity) of illegal drugs such as ecstasy and cocaine and resultant disillusionment among users was a key motivation for displacement to substituted cathinones, conveniently and legally purchased online. Finally, we explore policy considerations around the likely criminalisation of substituted cathinones and the challenge of providing rapid yet considered harm reduction responses to emergent drug trends in the face of a minimal scientific evidence base and eager press demonisation.

Details

Drugs and Alcohol Today, vol. 10 no. 1
Type: Research Article
ISSN: 1745-9265

Keywords

Article
Publication date: 30 August 2021

Sharon J. Williams, Zoe Radnor, James Aitken, Ann Esain and Olga Matthias

This research examines how knowledge and information are managed within two care networks. We develop a conceptual framework drawing on the notion of brokering and the 3T…

Abstract

Purpose

This research examines how knowledge and information are managed within two care networks. We develop a conceptual framework drawing on the notion of brokering and the 3T framework, which is used to describe the relative complexity of boundaries (referred to in the framework as syntactic, semantic and pragmatic) as well as capabilities and processes required to exchange information within the network. Previous research on brokering has focused on healthcare managers and professionals, but this research extends to patients and caregivers. Understanding knowledge exchange and brokering practices in healthcare is critical to the delivery of effective services.

Design/methodology/approach

For this case research, non-participant observation and experienced-based interviews were undertaken with healthcare professionals, patients and caregivers within two care networks.

Findings

The findings reveal brokering roles occupied by healthcare professionals, patients and caregivers support the transfer, translation and transformation of knowledge and information across functional and organisational boundaries. Enablers and disablers to brokering and the exchange of knowledge and information are also identified.

Research limitations/implications

The study is limited to two care networks for long-term conditions within the UK. Further research opportunities exist to examine similar care networks that extend across professional and organisational boundaries.

Practical implications

This research informs healthcare professionals of the brokering capabilities that occur within networks and the enabling and disabling factors to managing knowledge across boundaries.

Originality/value

This paper provides a conceptual framework that categorises how increased levels of knowledge and information exchange and brokering practices are managed within care networks.

Details

Journal of Health Organization and Management, vol. 35 no. 7
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access

Abstract

Details

The Incel Rebellion: The Rise of the Manosphere and the Virtual War Against Women
Type: Book
ISBN: 978-1-83982-257-5

Abstract

Details

Holocaust and Human Rights Education
Type: Book
ISBN: 978-1-78754-499-4

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