Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.

We investigate the reasons why “adoption” of one set of globally accepted accounting standards is presently unachievable. By “adoption” we mean that a jurisdiction incorporates IFRS instantly as its national accounting as issued by the IASB. We state that the IASB has used a Legitimacy Theory strategy to gain acceptance of its standards by more than 120 countries across the globe but it has only gained pseudo-“adoption” (not as published by the IASB) of its standards by many countries. We contend that achieving policing and enforcement of its standards globally has proven to be empirically illusive. This legitimacy deficit may explain why convergence between the IASB and FASB is currently idle. We offer a possible solution to bridging the legitimacy gap of global adoption of IFRS. We propose an internationally respected regulator and suggest the IOSCO for this role through its participation in the IFRS Foundation Monitoring Board for policing and enforcement of IFRS for cross-listed firms reporting in compliance with IFRS so that the IASB’s output legitimacy may be achieved globally.     

Digital technologies and power dynamics in the organization: A conceptual review of remote working and wearable technologies at work

In this article, we examine the kinds of control practices that emerge with the introduction of digital technologies, and how these technologies are employed to shape power within workplaces. We present a comparative conceptual review of work practices by contrasting remote work and the use of workplace wearables. We trace forms of power and control that have been enacted with the adoption of these work‐related technologies and associated practices. We find that the prevailing literature focuses on the practices enacted by management in order to control workers and exert power over them, and we propose that a more comprehensive approach be taken. In support of this view, we show how the concept of appropriation emerges from science and technology studies, and we argue that such a concept would be useful for exploring how workers use and incorporate digital technologies into their daily lives, thus reshaping power in organizations.     

On the estimation of non linear functions in stochastic volatility models

Abstract

This paper focuses on the inference of suitable generally non linear functions in stochastic volatility models. In this context, in order to estimate the variance of the proposed estimators, a moving block bootstrap (MBB) approach is suggested and discussed. Under mild assumptions, we show that the MBB procedure is weakly consistent. Moreover, a methodology to choose the optimal length block in the MBB is proposed. Some examples and simulations on the model are also made to show the performance of the proposed procedure.     

Constrained vs unconstrained labor supply: the economics of dual job holding

This paper develops a unified model of dual and unitary job holding based on a Stone-Geary utility function. The model incorporates both constrained and unconstrained labor supply. Panel data methods are adapted to accommodate unobserved heterogeneity and multinomial selection into six mutually exclusive labor supply regimes. We estimate the wage and income elasticities arising from selection and unobserved heterogeneity as well as from the Stone-Geary Slutsky equations. The labor supply model is estimated with data from the British Household Panel Survey 1991–2008. Among dual job holders, our study finds that the Stone-Geary income and wage elasticities are much larger for labor supply to the second job compared with the main job. When the effects of selection and unobserved heterogeneity are taken account of, the magnitudes of these elasticities on the second job tend to be significantly reduced.     

侵权诉讼的膨胀及对策

侵权纠纷是民事诉讼机制解决的主要对象。随着社会的发展,侵权案件逐渐增多,过量的侵权诉讼会带来很多不良后果,不仅是对法律制度本身的损害,更对经济发展产生严重的负面影响。要解决侵权诉讼的膨胀问题,必须找到控制侵权诉讼的正确途径。     

司法现代化在我国农村的困境及出路

司法现代化在农村正遭遇着种种困境,这有其深刻的历史背景和现实基础。实现农村的司法现代化,一方面要对传统法律文化进行认真彻底的反思,肃清沿袭至今的消极影响;另一方面则应从制度上保障司法的公正性,在司法领域树立法律的权威。     

Organisationsentwicklung als Thema von Erwachsenenbildung und Supervisionscurricula

Zusammenfassung  Der Beitrag beschreibt Planung, Verlauf und abschlie?ende Beurteilung eines gruppendynamischen Seminars, in dem für angehende Supervisorinnen und Supervisoren das Thema Organisations-Entwicklung dargestellt und vermittelt werden sollte. Ausgangspunkt war die Kl?rung des Inhaltsraums von Organisations-Entwicklung als geplantem sozialen Wandel, der auf sozialwissenschaftlicher Grundlage zielgerichtet, strategisch und mit Zeitperspektive in der Zusammenarbeit zwischen externer und interner Sach-, Prozess- und Entscheidungskompetenz durchgeführt wird. Als Ziele des Seminars wurden festgelegt, Organisations-Entwicklung als sozialwissenschaftliches Instrument zu begründen, Organisations-Entwicklung-Schritte zu konzipieren und sie kollegial zu kommunizieren. Darüber hinaus wurden Qualit?tskriterien für das Seminar formuliert: Praxisn?he, Kl?rung des Inhaltsraum Selbstorganisation, Selbststeuerung, Ressourcenaktivierung, Konfliktregulierung, Analyse des Gruppenprozesses, Nutzung von Feldkompetenz und Verhaltensmodellen, Etablierung von Feedbackschleifen, Koordination und Synergie, kollegialer Austausch und Kl?rung pers?nlicher Organisations-Entwicklungs-Fragen. Bausteine und Lernorte des Seminars waren das Plenum, die Lernpartnerschaft, das OE-Team, die Beobachterfunktion, die Tagesreflexion, die Sitzung Frage und Antwort, die Darstellung von Praxisf?llen, das Plenum-Feinsteuerung, die Analyse der Arbeitsprozesse des OE-Teams sowie Transfer und Auswertung. Der tats?chliche Verlauf des Seminars wird aus der Perspektive des Leiters kommentiert. Anhand von Verlaufsbeobachtungen und Teilnehmer?u?erungen wird der Eindruck begründet, dass diese Form des Vorgehens als lernintensiv, autonomief?rdernd und für die zu erwerbende Supervisionskompetenz als praxisrelevant betrachtet werden kann.

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This article describes the plantification, progress and final evaluation of a group-dynamic seminar for future supervisors in which the topic organization development was presented and introduced. The content of organization development was first defined as a planned social change which is executed based on social sciences in a goal-oriented, strategic way which considers the time perspective of the cooperation between external and internal specialised-, process- and decision competence. Goals of the seminar were to justify that organisation development is a social science tool, to plan organization development steps and to communicate them to peer seminar participants. Further more, the following quality criteria for the seminar were formulated: practice orientation, definition of self-organisation content, self regulation, resources activation, conflict regulation, group process analysis, field competence and behaviour models usage, feedback establishment, coordination and synergy, mutual peer exchange and finding answers to personal questions about organization development. The building blocks and learn places of the seminar were the plenary sessions, the learning partnership, the od-teams, the observer function, the day analysis, the questions and answers session, the case study presentation, the analysis of the work processes as well as transfer and evaluation. The progression of the seminar is commented from the point of view of the seminar leader. Progress observations and participant’s feedback justify the impression that this way to conceptualise provides an intensive learning experience, supports autonomy and provides relevant and practical supervision competence.

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J?rg Fengler ist Professor der Psychologie an der Universit?t zu K?ln, Heilp?dagogische Fakult?t. Arbeitsschwerpunkte sind u.a. P?dagogische und Klinische Psychologie. Er ist Herausgeber dieser Zeitschrift.     

谈鲁迅小说中的逻辑问题

本文运用演绎逻辑、归纳逻辑和辩证逻辑的基本方法 ,对鲁迅小说中的逻辑问题进行分析 ,得到一些有益的结论