Moving Towards a Culturally Diverse Accounting Profession

This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders

Gender essentialism and occupational segregation in insolvency practice

Advances towards egalitarianism in professional recruitment may be offset by processes of occupational re-segregation. Drawing on gender theory this paper investigates horizontal segregation in the UK insolvency profession, as revealed through the lived experiences of female and male practitioners. It is shown that horizontal segregation pervades at different levels of practice and is undergirded by various elements of gender essentialism. Physical essentialism explains why insolvency practice has been traditionally gendered male. Interactional essentialism combines with the management of work-life balance to define the subfields of corporate and personal insolvency as masculine and feminine respectively. Gender essentialist assumptions also pervade the distribution of roles and the allocation of work tasks. Networks are identified as arenas for the reproduction and perpetuation of occupational segregation. The findings indicate the continuing potency of gender in everyday professional life, the limitations of diversity-orientated policies and the complexities of formulating transformative agendas

Wiener modelling and model predictive control for wastewater applications

The research presented in this paper aims to demonstrate the application of predictive control to an integrated wastewater system with the use of the wiener modeling approach. This allows the controlled process, dissolved oxygen, to be considered to be composed of two parts: the linear dynamics, and a static nonlinearity, thus allowing control other than common approaches such as gain-scheduling, or switching, for series of linear controllers. The paper discusses various approaches to the modelling required for control purposes, and the use of wiener modelling for the specific application of integrated waste water control. This paper demonstrates this application and compares with that of another nonlinear approach, fuzzy gain-scheduled control

Separation Framework: An Enabler for Cooperative and D2D Communication for Future 5G Networks

Soaring capacity and coverage demands dictate that future cellular networks need to soon migrate towards ultra-dense networks. However, network densification comes with a host of challenges that include compromised energy efficiency, complex interference management, cumbersome mobility management, burdensome signaling overheads and higher backhaul costs. Interestingly, most of the problems, that beleaguer network densification, stem from legacy networks' one common feature i.e., tight coupling between the control and data planes regardless of their degree of heterogeneity and cell density. Consequently, in wake of 5G, control and data planes separation architecture (SARC) has recently been conceived as a promising paradigm that has potential to address most of aforementioned challenges. In this article, we review various proposals that have been presented in literature so far to enable SARC. More specifically, we analyze how and to what degree various SARC proposals address the four main challenges in network densification namely: energy efficiency, system level capacity maximization, interference management and mobility management. We then focus on two salient features of future cellular networks that have not yet been adapted in legacy networks at wide scale and thus remain a hallmark of 5G, i.e., coordinated multipoint (CoMP), and device-to-device (D2D) communications. After providing necessary background on CoMP and D2D, we analyze how SARC can particularly act as a major enabler for CoMP and D2D in context of 5G. This article thus serves as both a tutorial as well as an up to date survey on SARC, CoMP and D2D. Most importantly, the article provides an extensive outlook of challenges and opportunities that lie at the crossroads of these three mutually entangled emerging technologies.Comment: 28 pages, 11 figures, IEEE Communications Surveys & Tutorials 201

Art & social transformation: theories and practices in contemporary art for radical social change

Critical writing on public art in the late 20th century in the UK and USA either legitimized public art as an extension of studio art intended to widen its public, or implied a new relation to public space - as demonstrated in texts by Cork (1995) and Phillips (1988) respectively. This suggests a polarization of art's aesthetic and social dimensions. A deeper understanding of the relation between these dimensions is found in the work of Marcuse, Bloch and Adorno. Marcuse, in his early work, sees art as serving the needs of bourgeois society by displacing ideas of a better world to an independent aesthetic realm; Bloch sees art as giving form to hope, shaping a recurrent aspiration for a better world; Adorno sees the tension between the aesthetic and social dimensions of art as unresolvable, and, like Marcuse in his later work, sees art's autonomy as a space of criticality. But, as Bloch argues, conditions for change are non­ contemporaneous, fostering culture which is both progressive and regressive. In this respect, Gablik's appropriations of other cultures may be seen as regressive, whilst Lippard's concern for locality offers art a basis for progressive intervention. The introduction of the local, as a point of reference alongside the aesthetic and social, leads to consideration of three cases of art practice: Common Ground's Parish Maps (1986-96), the Visions of Utopia Festival coordinated by the Artists Agency (1996-8), and 90% Crude (1996--), a project by PLATFORM in London. The originality of the thesis is in its investigation of these cases; and equally in making connections between them and the elements of art criticism and critical theory noted above