Stuart McLeay and Doris Merkl
- Published in print:
- 2004
- Published Online:
- January 2005
- ISBN:
- 9780199260621
- eISBN:
- 9780191601668
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0199260621.003.0013
- Subject:
- Economics and Finance, Financial Economics
Examines the politics of accounting regulation when collective forces and social arrangements appear to mitigate potential conflict. Specifically, the process through which accounting law was ...
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Examines the politics of accounting regulation when collective forces and social arrangements appear to mitigate potential conflict. Specifically, the process through which accounting law was redrafted in Austria in preparation for EU (European Union) membership is investigated, paying particular attention to the changes in the legal text of the Financial Reporting Act between the Ministerial and Governmental drafts. The Ministerial draft was the outcome of discussions between representatives of employers, employees, academics, and accountants in an attempt to reach consensus on the legal text in cooperation with the Ministry of Justice. These deliberations took place behind closed doors, but were followed by a process of public consultation. In these circumstances, it was possible to identify changes in those aspects of accounting law to which the main parties could not at first agree, and hence to assess the unconditional influence of powerful groups that is exercised in circumstances where disagreement between the parties is already apparent.Less
Examines the politics of accounting regulation when collective forces and social arrangements appear to mitigate potential conflict. Specifically, the process through which accounting law was redrafted in Austria in preparation for EU (European Union) membership is investigated, paying particular attention to the changes in the legal text of the Financial Reporting Act between the Ministerial and Governmental drafts. The Ministerial draft was the outcome of discussions between representatives of employers, employees, academics, and accountants in an attempt to reach consensus on the legal text in cooperation with the Ministry of Justice. These deliberations took place behind closed doors, but were followed by a process of public consultation. In these circumstances, it was possible to identify changes in those aspects of accounting law to which the main parties could not at first agree, and hence to assess the unconditional influence of powerful groups that is exercised in circumstances where disagreement between the parties is already apparent.
Donal Harris
- Published in print:
- 2016
- Published Online:
- September 2017
- ISBN:
- 9780231177726
- eISBN:
- 9780231541343
- Item type:
- book
- Publisher:
- Columbia University Press
- DOI:
- 10.7312/columbia/9780231177726.001.0001
- Subject:
- Literature, 20th-century Literature and Modernism
American novelists and poets who came of age in the early twentieth century were taught to avoid journalism. It dulled creativity, rewarded sensationalist content, and stole time from “serious” ...
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American novelists and poets who came of age in the early twentieth century were taught to avoid journalism. It dulled creativity, rewarded sensationalist content, and stole time from “serious” writing. Yet Willa Cather, W. E. B. Du Bois, and Ernest Hemingway, among others all worked in the for popular magazines and helped to invent the house styles that defined McClure’s, The Crisis, Esquire, and others. On Company Time tells the story of American modernism from inside the offices and on the pages of the most successful and stylish magazines of the twentieth century. Working across the borders of media history, and literary studies, Donal Harris draws out the profound institutional, economic, and aesthetic affiliations between modernism and American magazine culture. Starting in the 1890s, a growing number of writers found steady paychecks and regular publishing opportunities as editors and reporters at big magazines. Often privileging innovative style over late-breaking content, these magazines prized novelists and poets for their innovation and attention to literary craft. In recounting this history, On Company Time challenges the narrative of decline that often accompanies modernism’s incorporation into midcentury middlebrow culture. Its integrated account of literary and journalistic form shows American modernism evolving within as opposed to against mass print culture. Harris’s work also provides an understanding of modernism that extends beyond narratives centered on little magazines and other “institutions of modernism” that served narrow audiences. And for the writers, the “double life” of working for these magazines shaped modernism’s literary form and created new models of authorship.Less
American novelists and poets who came of age in the early twentieth century were taught to avoid journalism. It dulled creativity, rewarded sensationalist content, and stole time from “serious” writing. Yet Willa Cather, W. E. B. Du Bois, and Ernest Hemingway, among others all worked in the for popular magazines and helped to invent the house styles that defined McClure’s, The Crisis, Esquire, and others. On Company Time tells the story of American modernism from inside the offices and on the pages of the most successful and stylish magazines of the twentieth century. Working across the borders of media history, and literary studies, Donal Harris draws out the profound institutional, economic, and aesthetic affiliations between modernism and American magazine culture. Starting in the 1890s, a growing number of writers found steady paychecks and regular publishing opportunities as editors and reporters at big magazines. Often privileging innovative style over late-breaking content, these magazines prized novelists and poets for their innovation and attention to literary craft. In recounting this history, On Company Time challenges the narrative of decline that often accompanies modernism’s incorporation into midcentury middlebrow culture. Its integrated account of literary and journalistic form shows American modernism evolving within as opposed to against mass print culture. Harris’s work also provides an understanding of modernism that extends beyond narratives centered on little magazines and other “institutions of modernism” that served narrow audiences. And for the writers, the “double life” of working for these magazines shaped modernism’s literary form and created new models of authorship.
Rita Berry
- Published in print:
- 2008
- Published Online:
- May 2013
- ISBN:
- 9789622099579
- eISBN:
- 9789882206649
- Item type:
- chapter
- Publisher:
- Hong Kong University Press
- DOI:
- 10.5790/hongkong/9789622099579.003.0010
- Subject:
- Education, Educational Policy and Politics
Chapter 9 explains the numerous roles that reporting plays in learning and points out that communication is the essence of reporting. Teachers are made aware of the different audiences of reporting ...
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Chapter 9 explains the numerous roles that reporting plays in learning and points out that communication is the essence of reporting. Teachers are made aware of the different audiences of reporting and the importance of different reporting strategies. To support teachers in reporting practices, some reporting principles are mentioned, and various methods of reporting are illustrated with examples.Less
Chapter 9 explains the numerous roles that reporting plays in learning and points out that communication is the essence of reporting. Teachers are made aware of the different audiences of reporting and the importance of different reporting strategies. To support teachers in reporting practices, some reporting principles are mentioned, and various methods of reporting are illustrated with examples.
Grunwald Henning
- Published in print:
- 2012
- Published Online:
- January 2013
- ISBN:
- 9780199609048
- eISBN:
- 9780191744280
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199609048.003.0006
- Subject:
- History, European Modern History, Political History
This chapter argues for a re-conceptualization of Weimar political trials as the performance of ideology. Erika Fischer-Lichte has recently argued that interwar theatrical innovations modernised and ...
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This chapter argues for a re-conceptualization of Weimar political trials as the performance of ideology. Erika Fischer-Lichte has recently argued that interwar theatrical innovations modernised and dramatised the notion of sacrifice as a catalyst for the construction of community. The same is true of political trials, where a community of fundamental opposition to the Weimar political order was played out. In political trials, Weimar extremists styled themselves fiercely committed idealists who, in their sacrifice, foreshadowed the victorious ideological community of the future — with the inertia and legalism of the judges as foil. Courtroom performances of ideology thrived in a media landscape eager for and attuned to trial coverage. Moreover, they resonated with trends in contemporary theatre, where innovators like Brecht, Piscator, and the protagonists of agitprop were seeking to break down the boundaries between politics and art.Less
This chapter argues for a re-conceptualization of Weimar political trials as the performance of ideology. Erika Fischer-Lichte has recently argued that interwar theatrical innovations modernised and dramatised the notion of sacrifice as a catalyst for the construction of community. The same is true of political trials, where a community of fundamental opposition to the Weimar political order was played out. In political trials, Weimar extremists styled themselves fiercely committed idealists who, in their sacrifice, foreshadowed the victorious ideological community of the future — with the inertia and legalism of the judges as foil. Courtroom performances of ideology thrived in a media landscape eager for and attuned to trial coverage. Moreover, they resonated with trends in contemporary theatre, where innovators like Brecht, Piscator, and the protagonists of agitprop were seeking to break down the boundaries between politics and art.
Lars Oxelheim and Clas Wihlborg
- Published in print:
- 2008
- Published Online:
- May 2009
- ISBN:
- 9780195335743
- eISBN:
- 9780199868964
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195335743.003.0011
- Subject:
- Economics and Finance, Financial Economics
The corporate supply of information about the impact of macroeconomic fluctuations on exposure and performance does not meet the demands by outside shareholders and financial analysts. Technical and ...
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The corporate supply of information about the impact of macroeconomic fluctuations on exposure and performance does not meet the demands by outside shareholders and financial analysts. Technical and political barriers prevent relevant information from being disclosed. These barriers are discussed in this chapter along with efforts to create a global accounting standard for the impact of a volatile macroeconomic environment on corporate performance. Alternative interpretations of recent International Accounting Standards (IAS) are suggested. Current reporting practices in two global industries are compared with the recommendations of IAS and with the information that would be obtained if the MUST-analysis developed in this book were disclosed. The case for clear standards is strengthened by managers' incentives to remain opaque when disclosing information. International Financial Reporting Standards (IFRS) and the need for a new information paradigm as regards the macroeconomic influences on the firm are discussed.Less
The corporate supply of information about the impact of macroeconomic fluctuations on exposure and performance does not meet the demands by outside shareholders and financial analysts. Technical and political barriers prevent relevant information from being disclosed. These barriers are discussed in this chapter along with efforts to create a global accounting standard for the impact of a volatile macroeconomic environment on corporate performance. Alternative interpretations of recent International Accounting Standards (IAS) are suggested. Current reporting practices in two global industries are compared with the recommendations of IAS and with the information that would be obtained if the MUST-analysis developed in this book were disclosed. The case for clear standards is strengthened by managers' incentives to remain opaque when disclosing information. International Financial Reporting Standards (IFRS) and the need for a new information paradigm as regards the macroeconomic influences on the firm are discussed.
Bart Beaty
- Published in print:
- 2021
- Published Online:
- January 2022
- ISBN:
- 9781496834645
- eISBN:
- 9781496834690
- Item type:
- chapter
- Publisher:
- University Press of Mississippi
- DOI:
- 10.14325/mississippi/9781496834645.003.0006
- Subject:
- Literature, Comics Studies
Although Fantagraphics publisher Gary Groth once opined that outlets like The New Yorker could not be trusted to critique comics, the company now regularly uses reviews by non-comics media to appeal ...
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Although Fantagraphics publisher Gary Groth once opined that outlets like The New Yorker could not be trusted to critique comics, the company now regularly uses reviews by non-comics media to appeal to readers. What happened to bring about this reversal? In this chapter, Bart Beaty considers the transformation of writing and reporting about comics in the United States over a fifty-year period in order to suggest that the desire to create an autonomous comics world has given way to a new status quo. Today, comics journalism is fully embedded within larger structures of media reporting and criticism. At a time when creators like Art Spiegelman can write for The New Yorker, and where the most prominent of literary comic books are regularly reviewed in The New York Times or The Guardian, the comics press no longer apes the mainstream in miniature but has become a small part of the larger whole.Less
Although Fantagraphics publisher Gary Groth once opined that outlets like The New Yorker could not be trusted to critique comics, the company now regularly uses reviews by non-comics media to appeal to readers. What happened to bring about this reversal? In this chapter, Bart Beaty considers the transformation of writing and reporting about comics in the United States over a fifty-year period in order to suggest that the desire to create an autonomous comics world has given way to a new status quo. Today, comics journalism is fully embedded within larger structures of media reporting and criticism. At a time when creators like Art Spiegelman can write for The New Yorker, and where the most prominent of literary comic books are regularly reviewed in The New York Times or The Guardian, the comics press no longer apes the mainstream in miniature but has become a small part of the larger whole.
Amelia Bonea
- Published in print:
- 2020
- Published Online:
- January 2022
- ISBN:
- 9781474424882
- eISBN:
- 9781399502177
- Item type:
- chapter
- Publisher:
- Edinburgh University Press
- DOI:
- 10.3366/edinburgh/9781474424882.003.0018
- Subject:
- Literature, Criticism/Theory
This piece uses newspapers published in nineteenth-century India and Japan as a case-study to examine how networks of telegraph technology shaped the circulation of international news around British ...
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This piece uses newspapers published in nineteenth-century India and Japan as a case-study to examine how networks of telegraph technology shaped the circulation of international news around British colonial spaces. It also explores how the use of technology was itself influenced by the local socio-economic and political contexts in which journalism was practiced. To this end, it examines the news reporting practices of newspapers published in both India and Japan, including the Times of India, the Englishman, the Japan Gazette, the Japan Herald and the Japan Times. In doing so, the case study identifies certain patterns and trends in the content and form of news reporting, and uses them to argue that the ideological structures of British imperialism shaped news values in the second half of the nineteenth century.Less
This piece uses newspapers published in nineteenth-century India and Japan as a case-study to examine how networks of telegraph technology shaped the circulation of international news around British colonial spaces. It also explores how the use of technology was itself influenced by the local socio-economic and political contexts in which journalism was practiced. To this end, it examines the news reporting practices of newspapers published in both India and Japan, including the Times of India, the Englishman, the Japan Gazette, the Japan Herald and the Japan Times. In doing so, the case study identifies certain patterns and trends in the content and form of news reporting, and uses them to argue that the ideological structures of British imperialism shaped news values in the second half of the nineteenth century.
Mical Raz
- Published in print:
- 2020
- Published Online:
- January 2022
- ISBN:
- 9781469661216
- eISBN:
- 9781469661230
- Item type:
- chapter
- Publisher:
- University of North Carolina Press
- DOI:
- 10.5149/northcarolina/9781469661216.003.0004
- Subject:
- History, American History: 20th Century
This chapter examines the widespread acceptance of mandatory reporting as a powerful tool in combating child abuse. It follows the implementation of CAPTA (1973) throughout the country, and the ...
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This chapter examines the widespread acceptance of mandatory reporting as a powerful tool in combating child abuse. It follows the implementation of CAPTA (1973) throughout the country, and the unsuccessful attempt to legislate national standards for reporting child abuse in the mid 1970s. The chapter examines local and national statistics to examine the impact of expanding mandatory reporting, and questions why this tool was viewed as so powerful. In particular, it asks why the increase in reports was seen to be the pertinent measure of success, rather than measures of child well-being. The chapter follows the trajectory of mandatory reporting over the decades, and examines its long-lasting appeal, despite having significant unintended, but certainly foreseeable, consequences.Less
This chapter examines the widespread acceptance of mandatory reporting as a powerful tool in combating child abuse. It follows the implementation of CAPTA (1973) throughout the country, and the unsuccessful attempt to legislate national standards for reporting child abuse in the mid 1970s. The chapter examines local and national statistics to examine the impact of expanding mandatory reporting, and questions why this tool was viewed as so powerful. In particular, it asks why the increase in reports was seen to be the pertinent measure of success, rather than measures of child well-being. The chapter follows the trajectory of mandatory reporting over the decades, and examines its long-lasting appeal, despite having significant unintended, but certainly foreseeable, consequences.
David M. Day and Margit Wiesner
- Published in print:
- 2019
- Published Online:
- January 2020
- ISBN:
- 9781479880058
- eISBN:
- 9781479888276
- Item type:
- chapter
- Publisher:
- NYU Press
- DOI:
- 10.18574/nyu/9781479880058.003.0010
- Subject:
- Psychology, Social Psychology
It has been 25 years since the criminal trajectory methodology was first introduced. Scientists from multiple fields have now arrived at a much more balanced view of its strengths and weaknesses. The ...
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It has been 25 years since the criminal trajectory methodology was first introduced. Scientists from multiple fields have now arrived at a much more balanced view of its strengths and weaknesses. The final chapter of this book looks back at the accumulated research on criminal trajectories and renews the call on criminological trajectory researchers to interface better with contemporary developmental science frameworks. This call is not intended to replace extant developmental and life-course theories of crime but, rather, to complement them by incorporating meta-theoretical propositions from the field of developmental science. To this end, this chapter offers 12 suggestions for the next generation of trajectory researchers. They range from methodological issues, including the need for stricter reporting standards and greater methodological rigor, to substantive research needs, such as the exploration of the role of biological processes, and the study of prospective links to trajectory groups of distinct behaviors and intentional self-regulatory strategies that foster desisting pathways of crime.Less
It has been 25 years since the criminal trajectory methodology was first introduced. Scientists from multiple fields have now arrived at a much more balanced view of its strengths and weaknesses. The final chapter of this book looks back at the accumulated research on criminal trajectories and renews the call on criminological trajectory researchers to interface better with contemporary developmental science frameworks. This call is not intended to replace extant developmental and life-course theories of crime but, rather, to complement them by incorporating meta-theoretical propositions from the field of developmental science. To this end, this chapter offers 12 suggestions for the next generation of trajectory researchers. They range from methodological issues, including the need for stricter reporting standards and greater methodological rigor, to substantive research needs, such as the exploration of the role of biological processes, and the study of prospective links to trajectory groups of distinct behaviors and intentional self-regulatory strategies that foster desisting pathways of crime.
Dingwerth Klaus and Eichinger Margot
- Published in print:
- 2014
- Published Online:
- January 2015
- ISBN:
- 9780262027410
- eISBN:
- 9780262320856
- Item type:
- chapter
- Publisher:
- The MIT Press
- DOI:
- 10.7551/mitpress/9780262027410.003.0010
- Subject:
- Environmental Science, Environmental Studies
In this chapter, Klaus Dingwerth and Margot Eichinger scrutinize the rhetoric, policies, and disclosure practices in the Global Reporting Initiative (GRI), with a specific focus on the role of ...
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In this chapter, Klaus Dingwerth and Margot Eichinger scrutinize the rhetoric, policies, and disclosure practices in the Global Reporting Initiative (GRI), with a specific focus on the role of intermediaries in making GRI information actionable. The authors show that the GRI’s normatively demanding rhetoric on transparency does not permeate the organization’s policies and practices. Moreover, disclosed information does not permit comparison across corporate reporting entities. As a result, transparency is ‘tamed’ in this case, insofar as it fails to facilitate holding disclosers to account. However, commercial organizations and ‘for-benefit’ groups are now using GRI data to produce corporate sustainability ratings. The authors analyze the enhanced prospects for empowerment deriving from the ‘marketization of transparency’ generated by the activities of these intermediaries, who sell their corporate ratings to social investors and others at premium prices. The authors conclude that, while such a marketization of transparency can indeed make disclosed information more actionable, its emancipatory potential is reduced if such actionable disclosure is priced out of reach for most, or if it squeezes out “for-benefit” civil society intermediaries with different audiences and values.Less
In this chapter, Klaus Dingwerth and Margot Eichinger scrutinize the rhetoric, policies, and disclosure practices in the Global Reporting Initiative (GRI), with a specific focus on the role of intermediaries in making GRI information actionable. The authors show that the GRI’s normatively demanding rhetoric on transparency does not permeate the organization’s policies and practices. Moreover, disclosed information does not permit comparison across corporate reporting entities. As a result, transparency is ‘tamed’ in this case, insofar as it fails to facilitate holding disclosers to account. However, commercial organizations and ‘for-benefit’ groups are now using GRI data to produce corporate sustainability ratings. The authors analyze the enhanced prospects for empowerment deriving from the ‘marketization of transparency’ generated by the activities of these intermediaries, who sell their corporate ratings to social investors and others at premium prices. The authors conclude that, while such a marketization of transparency can indeed make disclosed information more actionable, its emancipatory potential is reduced if such actionable disclosure is priced out of reach for most, or if it squeezes out “for-benefit” civil society intermediaries with different audiences and values.
Knox-Hayes Janelle and Levy David
- Published in print:
- 2014
- Published Online:
- January 2015
- ISBN:
- 9780262027410
- eISBN:
- 9780262320856
- Item type:
- chapter
- Publisher:
- The MIT Press
- DOI:
- 10.7551/mitpress/9780262027410.003.0009
- Subject:
- Environmental Science, Environmental Studies
In this chapter, Janelle Knox-Hayes and David Levy analyse the role of multinational corporations in global environmental governance through the lens of corporate disclosure. They explore the premise ...
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In this chapter, Janelle Knox-Hayes and David Levy analyse the role of multinational corporations in global environmental governance through the lens of corporate disclosure. They explore the premise that disclosure functions to reinforce the authority and legitimacy of corporations as increasingly important arbiters of (global environmental) governance. In assessing this claim, the authors document the rise of corporate non-financial sustainability reporting systems, including the Global Reporting Initiative and the Carbon Disclosure Project. The chapter argues that two competing institutional logics underpin the embrace and spread of non-financial disclosure: a logic of civil regulation, promoted by civil society actors and intended to secure greater corporate accountability, versus a functionalist corporate logic of sustainability management that highlights the instrumental benefits of disclosure to company managers, investors, and auditors. The chapter reveals how the growing ascendancy of a corporate instrumental logic shapes the quality and modalities of carbon and corporate sustainability disclosure.Less
In this chapter, Janelle Knox-Hayes and David Levy analyse the role of multinational corporations in global environmental governance through the lens of corporate disclosure. They explore the premise that disclosure functions to reinforce the authority and legitimacy of corporations as increasingly important arbiters of (global environmental) governance. In assessing this claim, the authors document the rise of corporate non-financial sustainability reporting systems, including the Global Reporting Initiative and the Carbon Disclosure Project. The chapter argues that two competing institutional logics underpin the embrace and spread of non-financial disclosure: a logic of civil regulation, promoted by civil society actors and intended to secure greater corporate accountability, versus a functionalist corporate logic of sustainability management that highlights the instrumental benefits of disclosure to company managers, investors, and auditors. The chapter reveals how the growing ascendancy of a corporate instrumental logic shapes the quality and modalities of carbon and corporate sustainability disclosure.
Lester M. Salamon
- Published in print:
- 2014
- Published Online:
- June 2014
- ISBN:
- 9780199376520
- eISBN:
- 9780199377633
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199376520.003.0005
- Subject:
- Political Science, American Politics
For all its promise, the activity on the new frontiers of philanthropy faces significant headwinds. For one thing, it tends to advantage service programs over advocacy ones, which may divert ...
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For all its promise, the activity on the new frontiers of philanthropy faces significant headwinds. For one thing, it tends to advantage service programs over advocacy ones, which may divert resources from fundamental social change objectives needed to open opportunities toward less effective ameliorative service activities. In addition, the field has rather optimistic expectations about potential return rates on social-impact investments and about the adequacy of investable opportunities. This chapter examines these and other obstacles and finds that there is reason for concern but not despair.Less
For all its promise, the activity on the new frontiers of philanthropy faces significant headwinds. For one thing, it tends to advantage service programs over advocacy ones, which may divert resources from fundamental social change objectives needed to open opportunities toward less effective ameliorative service activities. In addition, the field has rather optimistic expectations about potential return rates on social-impact investments and about the adequacy of investable opportunities. This chapter examines these and other obstacles and finds that there is reason for concern but not despair.
Isabel Macdonald
- Published in print:
- 2015
- Published Online:
- January 2017
- ISBN:
- 9781496802217
- eISBN:
- 9781496802262
- Item type:
- chapter
- Publisher:
- University Press of Mississippi
- DOI:
- 10.14325/mississippi/9781496802217.003.0004
- Subject:
- Literature, Comics Studies
In her reading of a 4-page story originally published in The New York Times Magazine, Isabel Macdonald finds in Sacco a critique of the standard of objectivity, a critique that is shared by many ...
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In her reading of a 4-page story originally published in The New York Times Magazine, Isabel Macdonald finds in Sacco a critique of the standard of objectivity, a critique that is shared by many journalists today and that Sacco is uniquely situated to visually articulate on the comics page.Less
In her reading of a 4-page story originally published in The New York Times Magazine, Isabel Macdonald finds in Sacco a critique of the standard of objectivity, a critique that is shared by many journalists today and that Sacco is uniquely situated to visually articulate on the comics page.
Marc Singer
- Published in print:
- 2015
- Published Online:
- January 2017
- ISBN:
- 9781496802217
- eISBN:
- 9781496802262
- Item type:
- chapter
- Publisher:
- University Press of Mississippi
- DOI:
- 10.14325/mississippi/9781496802217.003.0005
- Subject:
- Literature, Comics Studies
Marc Singer demonstrates how Sacco, often interpreted by scholars and critics as critical of the standard of objectivity, also employs the tactics of objective news reporting in his first long-form ...
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Marc Singer demonstrates how Sacco, often interpreted by scholars and critics as critical of the standard of objectivity, also employs the tactics of objective news reporting in his first long-form work, Palestine.Less
Marc Singer demonstrates how Sacco, often interpreted by scholars and critics as critical of the standard of objectivity, also employs the tactics of objective news reporting in his first long-form work, Palestine.
Brigid Maher
- Published in print:
- 2015
- Published Online:
- January 2017
- ISBN:
- 9781496802217
- eISBN:
- 9781496802262
- Item type:
- chapter
- Publisher:
- University Press of Mississippi
- DOI:
- 10.14325/mississippi/9781496802217.003.0014
- Subject:
- Literature, Comics Studies
Focusing on Sacco’s Palestine, Safe Area Goražde, and The Fixer, Brigid Maher analyzes the role that translating and language play in Sacco’s work. In his comics journalism, Sacco foregrounds ...
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Focusing on Sacco’s Palestine, Safe Area Goražde, and The Fixer, Brigid Maher analyzes the role that translating and language play in Sacco’s work. In his comics journalism, Sacco foregrounds translation as a process, producing a more nuanced relation of journalist to subject than one often finds in mainstream journalism.Less
Focusing on Sacco’s Palestine, Safe Area Goražde, and The Fixer, Brigid Maher analyzes the role that translating and language play in Sacco’s work. In his comics journalism, Sacco foregrounds translation as a process, producing a more nuanced relation of journalist to subject than one often finds in mainstream journalism.
Sebastian Botzem
- Published in print:
- 2021
- Published Online:
- May 2022
- ISBN:
- 9781447359517
- eISBN:
- 9781447359548
- Item type:
- chapter
- Publisher:
- Policy Press
- DOI:
- 10.1332/policypress/9781447359517.003.0003
- Subject:
- Political Science, Public Policy
Public accounts are the basis for state activities. The introduction of market-oriented public sector accounting standards in Europe marks a shift towards an increasing influence of capital markets. ...
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Public accounts are the basis for state activities. The introduction of market-oriented public sector accounting standards in Europe marks a shift towards an increasing influence of capital markets. European Public Sector Accounting Standards (EPSAS) are currently being implemented and privilege the information needs of investors and capital providers. This provides a challenge to democratic accountability and is likely to intensify pressure for austerity politics. By now, market-oriented public sector accounting is established at almost all political levels and is likely to intensify strict budgetary control in Europe, effectively establishing an ‘austerity infrastructure’. The main actors engaged in bringing about this new regime are state bureaucrats and statisticians as well as accounting practitioners from large auditing firms.Less
Public accounts are the basis for state activities. The introduction of market-oriented public sector accounting standards in Europe marks a shift towards an increasing influence of capital markets. European Public Sector Accounting Standards (EPSAS) are currently being implemented and privilege the information needs of investors and capital providers. This provides a challenge to democratic accountability and is likely to intensify pressure for austerity politics. By now, market-oriented public sector accounting is established at almost all political levels and is likely to intensify strict budgetary control in Europe, effectively establishing an ‘austerity infrastructure’. The main actors engaged in bringing about this new regime are state bureaucrats and statisticians as well as accounting practitioners from large auditing firms.
Reuven S. Avi-Yonah and Gianluca Mazzoni
- Published in print:
- 2020
- Published Online:
- February 2021
- ISBN:
- 9780198869900
- eISBN:
- 9780191912771
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/oso/9780198869900.003.0018
- Subject:
- Law, Company and Commercial Law, Public International Law
This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of ...
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This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of the Foreign Account Tax Compliance Act of 2010 (FATCA), and the subsequent development of the Common Reporting Standards (CRS). The chapter outlines how the due diligence concept is applied to private actors, especially financial institutions, to prevent tax evasion. It ends with some conclusions including that while due diligence in international tax law is currently embodied in a specific set of rules, there remains an absence of an overarching standard of due diligence, so that the overall efficiency of the rules requiring due diligence is weakened.Less
This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of the Foreign Account Tax Compliance Act of 2010 (FATCA), and the subsequent development of the Common Reporting Standards (CRS). The chapter outlines how the due diligence concept is applied to private actors, especially financial institutions, to prevent tax evasion. It ends with some conclusions including that while due diligence in international tax law is currently embodied in a specific set of rules, there remains an absence of an overarching standard of due diligence, so that the overall efficiency of the rules requiring due diligence is weakened.
Raymond A. Anderson
- Published in print:
- 2021
- Published Online:
- January 2022
- ISBN:
- 9780192844194
- eISBN:
- 9780191926976
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/oso/9780192844194.003.0008
- Subject:
- Mathematics, Applied Mathematics, Mathematical Finance
The history of credit scoring, a recent phenomenon that started with judgmental rules and pointing systems, and only much later became empirical, whether to assess consumers or businesses. (1)Before ...
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The history of credit scoring, a recent phenomenon that started with judgmental rules and pointing systems, and only much later became empirical, whether to assess consumers or businesses. (1)Before statistics—expert models in the 1930s, first with Spiegel mail order and the American Federal Housing Association. (2)Statistical experiments—David Durand with car loans in ‘41, and Eldon Wonderlic at Household Finance Corp. in ‘46. (3)Scorecard vendors—Fair Isaac Co (FICO) developed its first scorecard for American Investment Co, a small-loan lender that was implemented in 1960. Other companies emerged, including Management Decision Systems, Scorelink and Scorex. (4)Corporate modelling—organizations focused on wholesale and business markets, including JP Morgan, Kealhofer, McQuown, Vašíček (KMV) and Moody’s Analytics, which were often the pioneers behind specific rating methodologies. (5)Regulation—both limiting and promoting the use of rating/scoring methodologies, including privacy and anti-discrimination legislation, Basel II and IFRS 9.Less
The history of credit scoring, a recent phenomenon that started with judgmental rules and pointing systems, and only much later became empirical, whether to assess consumers or businesses. (1)Before statistics—expert models in the 1930s, first with Spiegel mail order and the American Federal Housing Association. (2)Statistical experiments—David Durand with car loans in ‘41, and Eldon Wonderlic at Household Finance Corp. in ‘46. (3)Scorecard vendors—Fair Isaac Co (FICO) developed its first scorecard for American Investment Co, a small-loan lender that was implemented in 1960. Other companies emerged, including Management Decision Systems, Scorelink and Scorex. (4)Corporate modelling—organizations focused on wholesale and business markets, including JP Morgan, Kealhofer, McQuown, Vašíček (KMV) and Moody’s Analytics, which were often the pioneers behind specific rating methodologies. (5)Regulation—both limiting and promoting the use of rating/scoring methodologies, including privacy and anti-discrimination legislation, Basel II and IFRS 9.
Thomas A. Durkin, Gregory Elliehausen, Michael E. Staten, and Todd J. Zywicki
- Published in print:
- 2014
- Published Online:
- August 2014
- ISBN:
- 9780195169928
- eISBN:
- 9780199384976
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195169928.003.0006
- Subject:
- Economics and Finance, Microeconomics
Desire to improve lending information and reduce risk costs has given rise to credit reporting agencies, colloquially known as credit bureaus. Borrowers have an incentive to disguise their relative ...
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Desire to improve lending information and reduce risk costs has given rise to credit reporting agencies, colloquially known as credit bureaus. Borrowers have an incentive to disguise their relative risk (if it is high) or to signal it (if it is low). This chapter examines first the conceptual rationale for the emergence of information sharing across lenders and then the foundation for a credit reporting industry. Next, the discussion focuses on the particular variety of credit reporting and its domestic regulation under the Fair Credit Reporting Act. Availability of information files has led directly to a wide array of innovative, data-based decision tools and credit scoring products now available to assist lenders. The chapter then examines the resulting benefits to consumers, creditors, and the economy. The system is not without flaws, and the chapter also reviews currently available evidence on the accuracy and quality of credit reports.Less
Desire to improve lending information and reduce risk costs has given rise to credit reporting agencies, colloquially known as credit bureaus. Borrowers have an incentive to disguise their relative risk (if it is high) or to signal it (if it is low). This chapter examines first the conceptual rationale for the emergence of information sharing across lenders and then the foundation for a credit reporting industry. Next, the discussion focuses on the particular variety of credit reporting and its domestic regulation under the Fair Credit Reporting Act. Availability of information files has led directly to a wide array of innovative, data-based decision tools and credit scoring products now available to assist lenders. The chapter then examines the resulting benefits to consumers, creditors, and the economy. The system is not without flaws, and the chapter also reviews currently available evidence on the accuracy and quality of credit reports.
Charles D. Garvin, Richard M. Tolman, and Mark J. Macgowan
- Published in print:
- 2016
- Published Online:
- May 2016
- ISBN:
- 9780195381542
- eISBN:
- 9780190213916
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195381542.003.0006
- Subject:
- Social Work, Research and Evaluation
The chapter begins with a discussion of various venues for reporting group work research including staff meetings, professional confrences, and scholarly journals. One way of disseminating research ...
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The chapter begins with a discussion of various venues for reporting group work research including staff meetings, professional confrences, and scholarly journals. One way of disseminating research is through the use of practice manuals, and the nature or such manuals is described. Other means of dissemination are indicated. Sometimes the development of a practice manual is not desired and thus the chapter discusses how to prepare a more informal report of the intervention. The criteria for good and full presentation of practice research are listed. Finally, the value for all of group work of building databases related to group research is presented.Less
The chapter begins with a discussion of various venues for reporting group work research including staff meetings, professional confrences, and scholarly journals. One way of disseminating research is through the use of practice manuals, and the nature or such manuals is described. Other means of dissemination are indicated. Sometimes the development of a practice manual is not desired and thus the chapter discusses how to prepare a more informal report of the intervention. The criteria for good and full presentation of practice research are listed. Finally, the value for all of group work of building databases related to group research is presented.
