Disability and the socialization of accounting professionals

This paper investigates the professional socialization of disabled accountants and their employment within the UK accounting industry by examining the oral history accounts of 12 disabled accountants. Applying the literatures concerned with the professional socialisation of accountants and the sociology of disability, this study draws attention to institutionalized practices within the field of accounting that serve to exclude or marginalize disabled accountants. Our narrators provide evidence of how aspects of professional socialization, such as the image and appearance of staff, the discourse of the client, the rigidity of accounting practice and importance of temporal commitment, impact on the employment of disabled accountants. Moreover, our narrators' accounts suggest that accounting employers and professional bodies are unsupportive, inflexible, and display little understanding of the needs of their disabled employees and members

The Power of M Theory

A proposed duality between type IIB superstring theory on R^9 X S^1 and a conjectured 11D fundamental theory (``M theory'') on R^9 X T^2 is investigated. Simple heuristic reasoning leads to a consistent picture relating the various p-branes and their tensions in each theory. Identifying the M theory on R^{10} X S^1 with type IIA superstring theory on R^{10}, in a similar fashion, leads to various relations among the p-branes of the IIA theory.Comment: 13 pages; late

Duality Symmetries of 4D Heterotic Strings

Target space duality (T duality), which interchanges Kaluza--Klein and winding-mode excitations of the compactified heterotic string, is realized as a symmetry of a world-sheet action. Axion-dilaton duality (S duality), a conjectured nonperturbative SL(2,Z) symmetry of the same theory, plays an analogous role for five-branes. We describe a soliton spectrum possessing both duality symmetries and argue that the theory has an infinite number of dual string descriptions.Comment: 16 pages, NSF-ITP-93-6

Offshore Management Considerations: Law and Policy Questions Related to Fish, Oil, and Wind

The United States has depended upon offshore resources throughout its history. Past approaches to managing resources such as fish and offshore oil raise questions about how the nation might shape new regulatory management systems to govern evolving uses and resources such as offshore wind power. At the same time, increasing, overlapping, and conflicting uses of ocean resources suggest that public landmanagement systems ought to be examined to capitalize on terrestrial success while avoiding potential pitfalls. Because new technologies and uses for offshore resources are emerging at a rapid rate, legislators and policymakers would do well to ensure that these developments do not lead to inadvertent plunder

The Hague Line In The Gulf Of Maine: Impetus Or Impediment To Ecosystemic Regime Building?

In 1984, a Chamber of the International Court of Justice (ICJ), at the behest of the United States and Canada, delineated a maritime boundary between the two nations partitioning the Gulf of Maine. In doing so, the Court did what Solomon would have counseled against, slicing a living system in two. Twenty-five years after the decision, with a wealth of new information about the status, trends, and challenges of the Gulf of Maine ecosystem, a simple question arises: does the Hague Line facilitate or frustrate ecosystemic regime building? This paper examines how, if at all, the ICJ’s boundary line has played a role in efforts to engage in ecosystem management in the Gulf of Maine. In doing so, it sets the stage for more detailed presentations on bilateral efforts to manage and maintain ecological components and services that the ecosystem provides

The Coastal Zone Management Act: Reverse Pre-Emption Or Contractual Federalism?

All along the coasts of the United States, as the lands give way to the sea, another transition takes place as well. Federal law washes over state law until at last, miles out to sea, federal law rules exclusively. The dynamic natural environment contributes to the fact that land-based activities affect the seas, and vice versa. As a result, federal law may not adequately protect federal interests and state laws may be insufficient to protect a state\u27s coastal zone from activities that take place in distant federal waters. How can government fashion a system that serves both federal and state interests? The answer: cooperation through a partnership contract arrangement, an option that has been employed since 1972. In an era of increasing battles over the proper roles of federal and state power, the Coastal Zone Management Act (CZMA) stands as a useful example of a vehicle that mutually benefits the federal and state governing authorities and the areas they govern. The CZMA achieves this result under a theory as close to contract as federalism. The CZMA provides federal funds to states to manage their coastal areas in accordance with a set of federal guidelines. The CZMA does not mandate state participation, but, rather, makes the states an offer. The benefits of this cooperative or contractual federalism relationship can be seen in the number of states that have accepted the offer and have adopted state coastal management programs, which serve the dual purpose of protecting not only the coasts of the individual states, but the entire nation\u27s coastal zone. One aspect of the CZMA, the consistency provision, allows states a voice in activities that are outside of the state territory, but which may affect the state\u27s coastal zone. Critics of the CZMA argue that the federal government bargained badly in constructing the contractual nature of the relationship and that the CZMA, or at least certain features of the cooperative federalism relationship, including the consistency provision, ought to be abolished. In his article, The Federal Consistency Requirements of the Coastal Zone Management Act: It\u27s 7ime to Repeal This Fundamentally Flawed Legislation, Bruce Kuhse makes an impassioned plea to eradicate what he characterizes as a costly, burdensome, and ill-conceived instrument in the form of the consistency provision, due to what he claims are its reverse pre-emption effects on federal activity and authority. This brief article is designed to address some of the arguments made by Mr. Kuhse, to provide the reader with a different perspective on the CZMA federalstate relationship, and to posit the argument that the consistency provision is not a cession of federal authority, but, rather, even in its limited strength, a persuasive material element which attracts states to participate in the system

Assemblage-Oriented Ocean Resource Management: How the Marine Environment Washes Over Traditional Territorial Lines

This Essay assesses challenges that arise when marine territorial boundaries do not encompass the appropriate assemblage of resources and relationships necessary for effective authority and management. It reviews the manner in which certain offshore resource uses have been quasi-territorialized by the application of other forms of jurisdiction. It also highlights regime-jurisdiction-private interest-oriented responses to territory-oriented challenges in the form of assemblages of authority, interests, space, and time. Given the scalar progression of the links in the discussion, the assessment moves from international principles to exercises of national sovereignty to domestic administration of space and resources to private legal interests

Recent Applications Of United States Laws To Conserve Marine Species Worldwide: Should Trade Sanctions Be Mandatory?

A quarter of a century ago, the U.S. Congress enacted one of the first domestic laws aimed at enforcing marine species conservation agreements beyond U.S. territorial limits, the Pelly Amendment. That amendment gave the President the authority and discretion to impose trade sanctions on foreign nations as a means to gain compliance with international fishery conservation agreements. Since the Pelly Amendment\u27s enactment in 1971, Congress has amended it and promulgated other statutes aimed at conserving not only fish, but a wide array of living marine resources such as whales, dolphins, sea turtles and other wildlife threatened by commercial fishing practices. The most recent statutes require, rather than allow, the Executive Branch to impose trade sanctions on nations deemed to be violating marine resource protection pacts. In some cases, sanctions imposed on foreign nations have resulted in bitter trade disputes, such as the tunadolphin conflict that went before a General Agreement on Tariffs and Trade dispute resolution panel. Until recently, the Executive Branch had been successful in limiting conflicts between international conservation and international trade objectives. However, the more recent and less discretionary statutory requirements may impose difficult duties upon members of the Executive Branch who are more comfortable with flexible approaches to trade and foreign affairs issues. This Article reviews the application of three United States statutes which may trigger trade sanctions for violations of marine resource conservation programs. Recently, three issues have arisen which illustrate the range of enforcement measures that may be taken, the circumstances under which they may be employed, the relative discretion on the part of the Executive Branch in administering the laws, and the repercussions that may result. Part Two of this Article discusses the oldest U.S. domestic law used to protect whale stocks worldwide, the Pelly Amendment. It outlines the U.S. Secretary of Commerce\u27s investigation of Japan\u27s recent scientific whaling efforts, the resulting certification of Japan under the Pelly Amendment, and Japan\u27s response to certification. It concludes by underscoring the great discretion afforded the President in determining whether or not to impose trade sanctions. Part Three discusses the United States Court of International Trade\u27s December 1995 application of the Endangered Species Act\u27s sea turtle provision (Section 609). It outlines the Executive Branch\u27s initial, limited application of Section 609 to the wider Caribbean region. It then examines the claim of environmental organizations that the law mandates worldwide application. Part Three next summarizes the court\u27s determination that the law demands global application. It explains the court\u27s finding that Section 609 leaves little discretion to the Executive Branch in imposing trade sanctions. The section concludes by noting that free trade violation charges levied by affected nations could subject U.S. imposed trade sanctions to an international dispute resolution process. Part Four reviews the March 1996 U.S. Court of International Trade decision ordering the U.S. Secretary of Commerce to apply the trade sanction provisions of the High Seas Driftnet Fisheries Enforcement Act against Italy for driftnetting operations in contravention of a global moratorium. It presents the concerns that led to a global moratorium on the use of large scale driftnets on the high seas. It sets out the United States High Seas Driftnet Fisheries Enforcement Act with its congressionally- created worldwide enforcement mechanism, and explains how that law reaches into the Mediterranean Sea to affect Italian fishing practices. Part Four concludes by revisiting questions concerning the need for, and authority of, the global moratorium. It also suggests that a U.S. law that imposes its fishery conservation objectives on fishing in the Mediterranean, an area over which other nations have potentially exclusive fishery jurisdiction, merits review. Based on the three issues referred to above, this Article concludes that the increase in statutorily mandated enforcement measures, at a time when the United States is entering larger and more comprehensive trade agreements, inevitably leads to an increasing likelihood of conflict between free trade and marine species conservation goals. Fair trade and sustainable use issues cannot be addressed when isolated from one another. These recent developments indicate that U.S. policymaking in both areas needs to be reviewed and integrated to achieve a mutually acceptable and balanced practice that will be respected by other States and will withstand the scrutiny of international arbiters

Assemblage-Oriented Ocean Resource Management: How the Marine Environment Washes Over Traditional Territorial Lines

This Essay assesses challenges that arise when marine territorial boundaries do not encompass the appropriate assemblage of resources and relationships necessary for effective authority and management. It reviews the manner in which certain offshore resource uses have been quasi-territorialized by the application of other forms of jurisdiction. It also highlights regime-jurisdiction-private interest-oriented responses to territory-oriented challenges in the form of assemblages of authority, interests, space, and time. Given the scalar progression of the links in the discussion, the assessment moves from international principles to exercises of national sovereignty to domestic administration of space and resources to private legal interests

Thrips management in the green beans industry

Thrips species in green beans are a continuing problem for bean growers from north Queensland all the way to Tasmania, with control options interfering with any Integrated Crop Management, ICM, program that growers may wish to implement on their farm. This project leads on from HAL projects VG02030 “Integrated Pest Management in the Green Bean Industry” and VG06016 “Green Bean Ute Guide”. This project concentrated on alternative insecticides under Queensland growing conditions with limited insecticide trial work undertaken in Tasmania. The bulk of the Tasmanian work centred around clarifying the difference between thrips damage and wind scorch and whether growers could increase their yield if an appropriate insecticide was used to manage their thrips populations