Influence of transnational economic alliances on the IFRS convergence decision in India - institutional perspectives

This study contributes to the literature on global governance by highlighting the importance of not losing sight of the nation state as an important player in the transnational governance arena. Specifically, literature on global (accounting) regulation devotes a great deal of attention to the roles of organisations and agencies with transnational remit (such as global standard setters, donor agencies) while often downplaying the significant impacts of the more traditional cross-country links forged through economic relationships and resource dependencies between national and transnational institutional fields. This was specially noted in the case of the indirect influences of the US’s decision to delay IFRS convergence. While being interpreted as an indirect source of influence, such a decision played a very significant role on the convergence negotiations in India. The study shows how the US influence was channelled through Japan with which India has significant trade and economic relations and, most importantly, holds a joint forum specifically to discuss convergence issues. The consequences of India’s links with countries such as US and Japan in the decision-making process provide a vivid indication of the important roles of cross-governmental relationships in the global governance arena, and also question the position of transnational organisations as pervasive powers in such governance. The study’s findings clearly demonstrate that the pursuit of full IFRS convergence strongly favoured by the transnational forces was invariably challenged in the Indian context by the influences of powerful nation states advocating a more cautious approach

Non-destructive methods for detection and localisation of partial discharges

The use of plastic dielectric components in the high voltage insulation is being imposed to reduce the maintenance costs to the detriment of the fluid insulation technology cables (mainly paper-fluid oil). It could prevent not-expected problems such as the appearance of defects in the manufacturing process of: the cables (lack of symmetry, impurities, cavities) or accessories for the power cable (terminals and splices). These defects produce small partial breaks of insulation (partial discharges) which causes the breakage of the cable and accessories. It entails the temporary loss of service and the unavailability of the network ‎. International and national regulations try to mitigate these defects, either in manufacturing or in their installation in the field, but it is difficult to detect them in an early stage. To know the status of an installation cable and accessories, there are systems for detection of partial discharges, which is the main method for detection of potential failures. The inspection can be carried out in an installation disconnected from the electrical grid (offline inspection) and in a connected installation (online inspection). The requirement to maintain a continuous service, has forced to develop predictive maintenance methods that avoid the disconnection of the installation.Ministerio de Economía y Competitividad (DPI2015-67264-P y RTC-2016-5694-3)No data (2018)UE

Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest?

This paper critiques the public interest proclamations of accounting professions with particular reference to the role of disciplinary procedures in protecting these interests. It is argued that professions' widely declared concerns for the public interest, often conceptualized as encompassing a commitment to public accountability and transparency, are frequently used as a convenient mechanism for avoiding criticism and maintaining the power and privilege of delegated self-regulation. This argument is developed by examining the role played by disciplinary procedures, in particular the reporting of their results, in creating a perception that the profession acts in the public interest. The critique is supported with data derived from an investigation of the disciplinary procedures of one accounting body, the Institute of Chartered Accountants in Ireland (ICAI). The results of this examination indicate that the ICAI process appears deficient in terms of its accountability and transparency and further that there is little fairness or equity in terms of the penalties applied to members for offences committed. This tends to support prior research which suggests that disciplinary procedures (and the ethical codes they purportedly enforce) fulfil a 'profession protection' as opposed to a 'society protection' role aimed at insulating the profession from inspection and assessment from outside parties. Implications for the accounting profession and for future research are discussed.

Accountability as strategic transparency : Making sense of organizational responses to the International Aid Transparency Initiative

Aid transparency received a welcome boost in December 2011 when a critical mass of donors signed up to the International Aid Transparency Initiative (IATI), an electronic registry through which all aid expenditure is published using the same criteria. IATI launched with statements about increased effectiveness, improved collaboration and better decisions based on greater transparency. This article investigates the strategic nature of organizational responses to IATI. It places particular emphasis on subtle distinctions between norms and standards, diminishing returns on the production of additional data, and inconsistently communicated benefits. It concludes that these factors contribute to IATI membership being rearticulated as part of the management of organizations' visibility, hence reformulating compliance with IATI as a form of strategic communication

Bangladesh farmers push for temporary flooding to correct Dutch polder failure

Controlling floods and raising rice production in Bangladesh have been the centres of struggle for nearly a century - between North and South, and between engineering solutions and local knowledge. Decades of disastrous construction of dikes and polders led first to local protest, including cutting dikes, and then to a structured local solution known as tidal river management, which won the support of Bangladeshi scientists and academics. Suddenly, the global North has noticed and is rushing to catch up - asking what local farmers knew and hydraulic engineers did not, while trying to maintain the dominance of aid industry engineers and technicians in Bangladesh

Beyond partnerships: embracing complexity to understand and improve research collaboration for global development

While there is a burgeoning literature on the benefits of research collaboration for development, it tends to promote the idea of the ‘partnership’ as a bounded site in which interventions to improve collaborative practice can be made. This article draws on complexity theory and systems thinking to argue that such an assumption is problematic, divorcing collaboration from wider systems of research and practice. Instead, a systemic framework for understanding and evaluating collaboration is proposed. This framework is used to reflect on a set of principles for fair and equitable research collaboration that emerged from a programme of strategic research and capacity strengthening conducted by the Rethinking Research Collaborative (RRC) for the United Kingdom (UK)’s primary research funder: UK Research and Innovation (UKRI). The article concludes that a systemic conceptualisation of collaboration is more responsive than a ‘partnership’ approach, both to the principles of fairness and equity and also to uncertain futures

Governance and transnational civil society: the problem of transnational rent-seeking

The expansion of transnational civil society challenges the regulatory reach of nation-states, both individually and collectively. One regulatory challenge is that transnational civil society organizations (TCSOs) can avail of opportunities to engage in, or facilitate, transnational rent-seeking in ways which benefit a small group of organizations or individuals but which impose significant social costs. This article suggests that certain roles played by TCSOs lend themselves to rent-seeking behaviour and it explores the hypothesis that transnational civil society organizations can engage in, or facilitate, transnational rent-seeking where they constitute transnational special interests and/or private transnational authorities. To this end, the article outlines a brief theoretical framework and applies it to case studies of two TCSOs, representing transnational trade associations and industry lobbies, and sports associations and regulators. While the conclusions here are tentative, the article argues for further research including refinement of the theoretical framework and empirical testing