All Offshore - The Sprat, the Mackeral, Accounting Firms and the State in Globalization

2008 ◽  
Author(s):  
Prem Sikka ◽  
Hugh Willmott
Keyword(s):  
The State ◽  
Accounting Firms

scholarly journals Exploring the development of the accounting profession in Kuwait: an institutional work analysis

2018 ◽  
Vol 16 (3) ◽  
pp. 285-301
Author(s):  
Awwad Alnesafi ◽  
Ahmad Al-Omari
Keyword(s):  
The State ◽  
Structured Interviews ◽  
Institutional Work ◽  
Accounting Profession ◽  
Accounting Firms ◽  
Different Types ◽  
Local Actors ◽  
The Creation ◽  
The State Of Kuwait

Purpose – this paper investigated the development of accounting profession in Kuwait by examining the processes involved in creating, maintaining and disrupting the development of accounting profession in Kuwait.Design/methodology/approach – this paper adopted a qualitative case study to examine the institutional work associated with the development of accounting profession in the State of Kuwait. The study employed semi-structured interviews and analysis of documents to generate insights into the institutional work involved in the development of accounting profession in Kuwait.Findings – the studies revealed political, technical and cultural institutional work engaged by various actors, individually and collectively in the creation, maintenance, and disruption of the development of accounting profession in Kuwait. The British imperialists, the Asians, Egyptians, other Arabs, the state actors, professional accountants in foreign accounting firms, and local actors in the Kuwait Accounting and Auditing Association, all engaged in various institutional work in the creation and transformation of the accounting profession in Kuwait.Practical implications – this paper demonstrates how different types of institutional work influence the development of institutions. Also, it brings to the table how some forms of institutional work could be deployed to counteract others in “creating”, “maintaining”, and “disrupting” the institutions.Originality/value – the paper adds to extant literature on institutional work, in which it has been realized that “denial” of training could be construed as an institutional work, in which theorization and rhetorical appeals are used to privilege one group of actors over others; and how “political” institutional work seemed to dominate the creation, maintenance and disruption of institutions within a wider social setting in Kuwait.

Practical Picture Processing

1974 ◽  
Vol 32 ◽  
pp. 338-339
Author(s):  
T. A. Welton
Keyword(s):  
Radiation Damage ◽  
Coherence Length ◽  
Spatial Information ◽  
State Of The Art ◽  
Coherent Radiation ◽  
The State ◽  
Energy Spread ◽  
Electron Micrograph ◽  
Picture Processing ◽  
Molecular Skeleton

Various authors have emphasized the spatial information resident in an electron micrograph taken with adequately coherent radiation. In view of the completion of at least one such instrument, this opportunity is taken to summarize the state of the art of processing such micrographs. We use the usual symbols for the aberration coefficients, and supplement these with £ and 6 for the transverse coherence length and the fractional energy spread respectively. He also assume a weak, biologically interesting sample, with principal interest lying in the molecular skeleton remaining after obvious hydrogen loss and other radiation damage has occurred.

Pragmatic versus Morphological/Syntactic Criteria for Language Referrals

1980 ◽  
Vol 11 (2) ◽  
pp. 85-94 ◽  
Author(s):  
Jack Damico ◽  
John W. Oller
Keyword(s):  
Grade Level ◽  
The State ◽  
Verb Agreement ◽  
Remedial Programs ◽  
Service Training ◽  
Traditional Approaches ◽  
Communicative Effectiveness

Two methods of identifying language disordered children are examined. Traditional approaches require attention to relatively superficial morphological and surface syntactic criteria, such as, noun-verb agreement, tense marking, pluralization. More recently, however, language testers and others have turned to pragmatic criteria focussing on deeper aspects of meaning and communicative effectiveness, such as, general fluency, topic maintenance, specificity of referring terms. In this study, 54 regular K-5 teachers in two Albuquerque schools serving 1212 children were assigned on a roughly matched basis to one of two groups. Group S received in-service training using traditional surface criteria for referrals, while Group P received similar in-service training with pragmatic criteria. All referrals from both groups were reevaluated by a panel of judges following the state determined procedures for assignment to remedial programs. Teachers who were taught to use pragmatic criteria in identifying language disordered children identified significantly more children and were more often correct in their identification than teachers taught to use syntactic criteria. Both groups identified significantly fewer children as the grade level increased.

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