Corporate social reporting in the Arab Spring region

Using two primary research methods (a) critical discourse analysis (CDA), and (b) semi-structured interviews, this study explores the corporate social reporting practice in the Arab Spring region. It examines how this practice is took place under the changing political, economic and political landscapes that have accompanied the event of the Arab Spring, and the role of culture in shaping this practice. Drawing on a novel theoretical framing to the accounting field the ‘Culture Toolkit’ helps the researcher to highlight the unarticulated social accounting’s nature of producing and organising lines of action in re-building an absent/ broken socio-cognitive scaffolding structure through navigating cultural patterns. Further, Culture Toolkit articulates the way in which growing community involvements in the social accounting practice shape and localise this scaffolding structure. Looking into the textual and media outcomes of this corporate social reporting practice via the lens of Wodak and Meyer (2015) CDA approach, I argue that corporate social reporting within a fluctuating context (the Arab Spring) is a philological spectrum in which Arab companies (re) produce their corporate images, representing stability and continuity. This practice deploys an intense set of linguistic strategies – argumentation, exemplification and magnification – to transform the corporate social reporting practice into a hybrid textual/ media space whereby the changes in political, economic and societal positions are justified. At a different linguistic level, the choice of words and grammar is crucial in constructing corporate social reporting topics and stakeholder engagements, and introducing new contents. Further, this study frames corporate social reporting as a practice that is operated under externalised cultural patterns, while it used to manage and shape the relations between the Arab companies and their stakeholders. Different forms of the corporate social reporting practice were motivated by the embedded cultural meanings in the region. However, exercising this practice under a socio-cognitive scaffolding that is empowered by political and economic ties strained these cultural meanings to produce and organise lines of action. Yet, a breakdown in the socio-cognitive scaffolding does not principally activate these cultural meanings but rather uncovers a reflexive practice that relies on the ideologies and vocabularies of this scaffolding. The activation of these cultural meanings comes as a result of realising the breakdown whereby the lines of action were no longer supported by this scaffolding. The study argues that Culture Toolkit theoretical framing helps the analysis to provide a comprehensive understanding of the mechanism that generates a demand for supporting cultural system to guide the social accounting practice as the old practice triggers a series of violations of expectation for the future

Weak discrete maximum principles

summary:We introduce weak discrete maximum principles for matrix equations associated with some elliptic problems. We also give an example on discrete maximum principles

Extended Maximum Principles

2000 Mathematics Subject Classification: 35B50, 35L15.In this paper we introduce some new results concerning the maximum principles for second order linear elliptic partial differential equations defined on a noncompact Riemannian manifold

Comprehensive Safety Analysis of Vulnerable Road User Involved Motor Vehicle Crashes

This dissertation explores, identifies, and evaluates a multitude of factors significantly affecting motor vehicle crashes involving pedestrians and bicyclists, commonly defined as vulnerable road users (VRUs). The methodologies are guided by the concept of safe behavior of different parties that are primary responsible for a crash, either a pedestrian, a bicyclist or a driver, pertaining to roadway design, traffic conditions, land use and built environment variables; and the findings are beneficial for recommending targeted and effective safety interventions. The topic is motivated by the fact that human factors contribute to over ninety percent of the crashes, especially the ones involving VRUs. Studying the effect of road users’ behavior, their responses to the dynamics of traveling environment, and compliance rate to traffic rules is instrumental to precisely measure and evaluate how each of the investigated variables changes the crash risk. To achieve this goal, an extensive database is established based on data collected from sources such as the linework from topologically integrated geographic encoding and referencing, Google maps, motor vehicle accident reports, Wisconsin Information System for Local Roads, and Smart Location Dataset from Environmental Protection Agency. The crosscutting datasets represent various aspects of motorist and non-motorists travel decisions and behaviors, as well as their safety status. With this comprehensive database, intrinsic relationships between pedestrian-vehicle crashes and a broad range of socioeconomic and demographic factors, land use and built environment, crime rate and traffic violations, road design, traffic control, and pedestrian-oriented design features are identified, analyzed, and evaluated. The comprehensive safety analysis begins with the structural equation model (SEM) that is employed to discover possible underlying factor structure connecting exogenous variables and crashes involving pedestrians. Informed by the SEM output, the analysis continues with the development of crash count models and responsible party choice models to respectively address factors relating to roles in a crash by pedestrians and drivers. As a result, factors contributing to crashes where a pedestrian is responsible, a driver is responsible, or both parties are responsible can be specified, categorized, and quantified. Moreover, targeted and appropriate safety countermeasures can be designed, recommended, and prioritized by engineers, planners, or enforcement agencies to jointly create a pedestrian-friendly environment. The second aspect of the analysis is to specify the crash party at-fault, which provides evidence about whether pedestrians, bicyclists or drivers are more likely to be involved in severe crashes and to identify the contributing factors that affect the fault of a specific road user group. An extensive investigation of the available information regarding the crash (i.e., issued citations, actions/circumstances that may have played a role in the crash occurrence, and crash scenario completed by the police officer) are considered. The goal is to recognize and measure the factors affecting a specific party at-fault. This provides information that is vital for proactive crisis management: to decrease and to prevent future crashes. As a part of the result, a guideline is proposed to assign the party at-fault through crash data fields and narratives. Statistical methods such as the extreme gradient boosting (XGboost) decision tree and the multinomial logit (MNL) model are used. Appealing conclusions have been found and suggestions are made for law enforcement, education, and roadway management to enhance the safety countermeasures. The third aspect is to evaluate the enhancements of crash report form for its effectiveness of reporting VRU involved motor vehicle crashes. One of the State of Wisconsin projects aiming to develop crash report forms was to redesign the old MV4000 crash report form into the new DT4000 crash report form. The modification was applied from January 1, 2017, statewide. The reason behind this switch is to resolve some matters with the old MV4000 crash report form, including insufficient reporting in roadway-related data fields, lack of data fields describing driver distraction, intersection type, no specification of the exact traffic barrier, insufficient information regarding safety equipment usage by motorists and non-motorists, unclear information about the crash location, and inadequate evidence concerning non-motorists actions, circumstances and condition prior to the crash. Hence, the new DT4000 crash form modified some existing data fields incorporated new crash elements and more detailed attributes. The modified and new data fields, their associated attribute values have been thoroughly studied and the effectiveness of improved data collection in terms of a better understanding of factors associated with and contributing to VRU crashes has been comprehensively evaluated. The evaluation has confirmed that the DT4000 crash form provided more specific, details, and useful about the crash circumstances

The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects

This paper explores the institutional entrepreneurship process. It focuses on how institutional entrepreneurs implement their vision of accounting change in the Islamic financial reporting standardisation initiatives while providing insights into why these actors may fail in this process. Research findings informed by semi-structured interviews and document analysis demonstrate that institutional entrepreneurs’ attainment of accounting change is subject to their ability to collectively and skilfully frame, promote and institutionalise their entrepreneurial vision, mobilise allies and alleviate the resistance of field’s “incumbents”. The paper contributes to the accounting change literature by expanding our understanding of the determinants of successful accounting change and of how institutional entrepreneurs can effect change in the contemporary accounting system. It also contributes to the ongoing institutional entrepreneurship theorisation by revealing the contingencies through which actors may overcome the barriers to change in highly institutionalised systems

Management as ideology: ‘new’ managerialism and the corporate university in the period of COVID-19

In this paper, we examine how Covid-19 was utilized by the management of a university as a catalyst for ideological change, with the objective of transforming the ethos of a university management school and the role(s) of the academics employed within. Through new modes of working that maintained corporeal distance between university staff, market-based ideology was mobilized to institute radical and lasting change within the roles of academics and operations of the institution. We focus on a singular case study: “Blue Management School” (BMS, pseudonym), based within an English mid-tier research university which has historically embraced corporatization more readily than most of its peers. We conducted a qualitative analysis of management email communications and from interviews with nine academics (both current and former employees) who were working at BMS during the time concerned (March 2020 onward). We observe that Covid-19 posed significant challenges to corporatized universities, and that university managers at BMS sought to address these challenges by undertaking further steps toward corporatization and mobilizing organizational change legitimized by the need to manage the Covid-19 situation. This included hierarchical forms of accountability, with academics answering for module content to teaching convenors and the management team (“manager academics”). We draw attention to how management communications carried profound effects for the mobilization of ideological change within the institution, during this period. In addition, academic identity was affected, moving away from traditional research and teaching scholars toward revenue-generating customer service workers, facilitating a power shift away from academics and further toward managers

Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring

Purpose This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic contexts prior to and after the Arab Spring. Design/methodology/approach The paper draws on Swidler's theory of “Culture Toolkit” and 43 semi-structured interviews with 17 firms and their stakeholders in the Arab region. Findings The study argues that context influences social accounting practices by shaping a cultural toolkit of habits, skills and styles from which companies develop their social accounting related strategies of action. During “settled” periods, companies draw on resources to develop their social accounting practices whilst they seek knowledge and feedback on boundaries and expectations of the socio-political and economic contexts. During “unsettled” periods, companies begin to adopt highly organised meaning systems (i.e. ideologies) from which new ways and methods of social accounting practices are deployed. Originality/value The paper contributes to the extant literature by providing insights into social accounting practices in the under-explored context of the profound political, social and economic crises that followed the Arab Spring. In addition, we introduce Swidler's Culture Toolkit theory to the accounting literature

The Changing Landscape for Stroke\ua0Prevention in AF: Findings From the GLORIA-AF Registry Phase 2

Background GLORIA-AF (Global Registry on Long-Term Oral Antithrombotic Treatment in Patients with Atrial Fibrillation) is a prospective, global registry program describing antithrombotic treatment patterns in patients with newly diagnosed nonvalvular atrial fibrillation at risk of stroke. Phase 2 began when dabigatran, the first non\u2013vitamin K antagonist oral anticoagulant (NOAC), became available. Objectives This study sought to describe phase 2 baseline data and compare these with the pre-NOAC era collected during phase 1. Methods During phase 2, 15,641 consenting patients were enrolled (November 2011 to December 2014); 15,092 were eligible. This pre-specified cross-sectional analysis describes eligible patients\u2019 baseline characteristics. Atrial fibrillation disease characteristics, medical outcomes, and concomitant diseases and medications were collected. Data were analyzed using descriptive statistics. Results Of the total patients, 45.5% were female; median age was 71 (interquartile range: 64, 78) years. Patients were from Europe (47.1%), North America (22.5%), Asia (20.3%), Latin America (6.0%), and the Middle East/Africa (4.0%). Most had high stroke risk (CHA2DS2-VASc [Congestive heart failure, Hypertension, Age  6575 years, Diabetes mellitus, previous Stroke, Vascular disease, Age 65 to 74 years, Sex category] score  652; 86.1%); 13.9% had moderate risk (CHA2DS2-VASc = 1). Overall, 79.9% received oral anticoagulants, of whom 47.6% received NOAC and 32.3% vitamin K antagonists (VKA); 12.1% received antiplatelet agents; 7.8% received no antithrombotic treatment. For comparison, the proportion of phase 1 patients (of N = 1,063 all eligible) prescribed VKA was 32.8%, acetylsalicylic acid 41.7%, and no therapy 20.2%. In Europe in phase 2, treatment with NOAC was more common than VKA (52.3% and 37.8%, respectively); 6.0% of patients received antiplatelet treatment; and 3.8% received no antithrombotic treatment. In North America, 52.1%, 26.2%, and 14.0% of patients received NOAC, VKA, and antiplatelet drugs, respectively; 7.5% received no antithrombotic treatment. NOAC use was less common in Asia (27.7%), where 27.5% of patients received VKA, 25.0% antiplatelet drugs, and 19.8% no antithrombotic treatment. Conclusions The baseline data from GLORIA-AF phase 2 demonstrate that in newly diagnosed nonvalvular atrial fibrillation patients, NOAC have been highly adopted into practice, becoming more frequently prescribed than VKA in Europe and North America. Worldwide, however, a large proportion of patients remain undertreated, particularly in Asia and North America. (Global Registry on Long-Term Oral Antithrombotic Treatment in Patients With Atrial Fibrillation [GLORIA-AF]; NCT01468701