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The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

This book examines queer activism and queer social movements (QSMs) in Indonesia and Malaysia, broadly engaging with these topics on three different levels: macro (global and national discourses), meso (organizational level activities), and micro (individual the activist). The micro level perspective allows for moving beyond the "traditional" political movement paradigm by understanding activism in Foucauldian terms as the ethics of the self (Foucault, 1984). In other words, the queer subject is seen as an active agent in taking care of the self by queering/resisting gender norms as well as heteronormative practices and regimes in their social environment through embodiment and actions. This kind of ethical being has the potential to build support and community between and amongst individuals.

This book is a response to the felt need of social work practitioners for professional supervision. Reflecting on the social work profession in the context of contemporary socio-economic and political challenges and wide-ranging organizational and practice settings, the book provides a voice for supervisors to share their experiences. Social workers often deal with difficult, undefined and unique human situations where there are no ready-made solutions or quick fixes. This constant and complex working process can cause stress, burnout and affect their quality of work and judgement if they are not supported appropriately and in a timely way. One such support to them is offering professional supervision to enhance their professional functioning and their quality of service. On the one hand, the narratives of experienced supervisors reveal critical dilemmas, core processes and content, expectations, issues posed, and concepts and theories employed in professional supervision, and on the other, the wisdom and qualities of supervisors. This book analyzes concepts and models employed by supervisors and the complex interaction of their qualities and wisdom that arise from their narratives. It underscores the supervisee's being through integrating the personal and professional self to deliver better quality services to people, agencies, and communities. The book argues that the current trends compel action for well thought through professional supervision for all who need it. Those interested in professional supervision supervisees, practitioners, and supervisors will benefit from reading this book. Enlightening Professional Supervision in Social Work: Voices and Virtues of Supervisors is the resource that both supervisors and practitioners need to create safe environments to carefully reflect, develop knowledge, sharpen skills and effectively engage in practice. It will improve services to clients and organizational service provision, and not only benefit both practitioners and supervisors in social work and human services, but also social work educators and students, social policy administrators as well as managers and trainers in the social services sector. .

This book provides an evaluation of the industrial organization of banking with a focus on the interrelationship among bank behavior, market structure, and regulation. It addresses a wide range of public policy topics, including bank competition and risk, international banking, antitrust issues, and capital regulation. New to this edition, which has been updated throughout, is a broadened consideration of alternative theories of competition among banks, which includes discussions of such issues as the implications of large increases in bank reserve holdings in recent years, effects of nonprice competition through quality rivalry, analysis of mixed market structures involving both large and small banks, and international interactions of banks and policymakers. The intent of the book is to serve as a learning tool and reference for graduate students, academics, bankers, and policymakers seeking to better understand the industrial organization of the banking sector and the effects of banking regulations.

Winlow and Hall argue that the only way to resurrect leftist politics is to begin from the beginning again. They identify the root causes of its maladies, describe how new cultural obsessions displaced core unifying principles, and outline how a new reincarnation of the left can win in the 21st century.

This book provides a fresh interpretation of the rise and fall of Latin America's left turn', or movement towards more progressive economic or social policies. From a historical and comparative perspective, the book argues that Latin America is entering a new phase of authoritarian statism. Based on over 10 years of research on Latin American political economy and social movements, including years of fieldwork in Chile, Brazil, Venezuela and Argentina, this book combines the stories of individuals and groups in particular situations with the macro-level political and economic trajectory of the region since the postwar period. The book draws on over 100 interviews with community activists, workers, union leaders, politicians, journalists, and NGOs, as well as archival work. In addition, the book uses up-to-date national and regional economic data, including both standard and heterodox development indicators. By engaging with key case studies including Argentina's recovered enterprises, Chile's student movement, Brazil's free transit movement, and Venezuela's popular economy, this bookanalyzesthe complex relationship between "post-capitalist struggles" and the governance models ofthe "pink tide", the wave of left governments that began to sweep the region at the turn of the century. This book will be of interest to researchers across politics, development, Latin American studies and social movement studies. The original data and analysis of the relationship between social movements and governments will also benefit policymakers and those working within the NGO sector.

This book analyses how and to what extent ex-communist states have adjusted their defence strategies since joining the EU and NATO, and how differences and similarities between their strategies can be explained. Between 1999 and 2013, four phases of enlargement took place when the European Union (EU) and NATO allowed 11 new former communist states to enter both organisations. These states share some common attributes and experiences related to strategic culture and common experiences during the Cold War era that can potentially explain similarities in behaviour and preferences among them. However, the strategic adjustments among these states are far from uniform. In an effort to explain these differences, the book introduces three intervening variables: (1) differences in relative power and position in the international system, (2) national geographical characteristics; and (3) historical experiences related to formative periods of state-building processes as well as wars and armed conflicts. Empirically, the book strives to present and analyse the defence strategies of each of the new allies by conducting a structured focused comparison of official strategic documents from the twenty-first century for each of the 11 cases. Theoretically and methodologically, it introduces an analytical framework enabling us to explain both similarities and differences in the formulation of the strategies of the 11 states, and to shed light on their external and internal efforts to promote their strategic interest by operationalising the dependent variable - defence strategy. The analytical framework combines elements of structural realism with classical realism, and constructivist research on unit-level characteristics related to relative power and perceptions of strategic exposure. This book will be of much interest to students of strategic studies, European Union policy, NATO and International Relations in general.

This book addresses the challenge of understanding human life. It compares our life experience with the attempts to grasp it by astrologers, eugenicists, psychologists, neuroscientists, social scientists, and philosophers. The main opposition among these specialties lies between understanding and misunderstanding. The book also addresses the central methodological difficulty of capturing a human life. It is first examined how certain approaches may lead to a misunderstanding of human life. The book contrasts the example of astrologyan accepted practice in ancient civilizations, but now classified among the pseudoscienceswith astronomy, a full-fledged science since Galileos time. Another, more recent approach regards human life as predetermined by genes: the methods used by eugenicists, and later by political regimes under the name of hereditarianism, came to compete with genetics. A broader analysis shows how astrology and eugenicism are not truly scientific approaches. Next, the book looks at the ways of capturing an imaginary or real human life story. A comprehensive approach will try to fully understand their complexity, while a more explanatory approach considers only certain specific phenomena of human life. For example, demography studies only births, deaths, and migration. Another crucial factor in the collection of life histories is memory and its transmission. Psychology and psychoanalysis have developed different schools to try to explain them. The book concludes with a detailed discussion of the concepts and tools that have been proposed in more recent times for understanding the various aspects of life stories: mechanisms, systems, hermeneutics, and autonomy.

This book examines the issues of ensuring anti-terrorist security of an aviation enterprise, provides a history of terrorism in the aviation sector, and analyzes the legal regulations. This book provides mathematical and mathematicalpsychological models for reducing the risk of terrorist threats, which makes it possible to objectively increase the safety of air transport facilities, reduce the likelihood of terrorist attacks, save human lives and prevent significant material losses. The solutions of general humanistic problems proposed in the bookpreventing accidents and preserving the worldare an original feature of the book, which allows one to treat it with the necessary attention and interest for the reader. The concept of anti-terrorist security of an aviation enterprise presented in this book has been widely tested and introduced into the activities of leading aviation enterprises, including the Interstate Aviation Committee (IAC), and has been used in the investigation of aviation accidents. This book is written for a wide range of audience associated with ensuring aviation transport security and for the end users of airlinespassengers, in order to expand their knowledge about the reliability of using air transport.

This book considers whether critical theory is up to the task of addressing our contemporary crises, including the question of post-truth discourse, psycho-social pathologies, the rise of right-wing populism, the Covid-19 pandemic, the anticolonial deficit in critical theory, and the neo-liberal management of the academy. The contributors offer a series of timely and complex reflections on the nature of critical theory, its role in contemporary society, and its various developments since the early twentieth century. In doing so, they analyse a variety of contemporary issues that, through critical reflection, can help us to navigate these problems. This volume seeks to highlight problems and possibilities within this field of thought, and endeavours to contribute towards reconsidering its capabilities and relevance. Denis C. Bosseau is a Doctoral Candidate affiliated with the Research Centre for Social & Political Thought (SPT) at the University of Sussex, Brighton, UK. Tom Bunyard is Senior Lecturer in Humanities at the University of Brighton, UK, where he teaches philosophy, critical theory, cultural studies and aesthetics.

This book develops a philosophy of the predominant yet obtrusive aspects of digital culture, arguing that what seems like insignificant distractions of digital technology - such as video games, mindless browsing, cute animal imagery, political memes, and trolling - are actually keyed into fundamental aspects of evolution. These elements are commonly framed as distractions in an economy of attention and this book approaches them with the prospect of understanding their attraction, from the starting point of diversions. Diversions designate not simply shifting states of attention but characterize the direction of any system on a different course, a theoretical perspective which makes it possible to investigate distractions as not only by-products of contemporary media and human attention. The perspective shifts from distractions as the unwanted and inconsequential to considering instead the function of diversions in the process of evolutionary development. Grounded in media theory but drawing from diverse interdisciplinary perspectives in biology, philosophy, and systems theory, this book provocatively theorizes the process of diversions of the playful, stupid, cute, and funny as significant for the evolution of a range of organisms. Andreas Ervik holds a PhD in Media studies from the University of Oslo, Norway. He is an independent researcher and artist.

Higher education, and leadership in higher education, is in transition. Including a feminist care ethics approach within this transition is needed if we are to consider a better, more caring, future. Schultzs work offers us a way to begin to understand the lived experiences of care ethics for leaders in higher education." Heather Zwicker, Executive Dean, Faculty of Humanities and Social Sciences, The University of Queensland, Australia This book explores how academic leaders throughout higher education experience and practice care and the ethics of care. Drawing on a narrative inquiry study of experiences and practices of feminist care ethics in higher education leadership, Schultz counters academic norms, including expectations of competition and criticism across all activities, by uncovering the common experiences of academic leaders who intentionally adopt practices guided by an ethics of care and relationality. Within the context of institutions of higher education responding to present-day social movements, the book highlights how practices of care-centered leadership can enable change that begins on campus and reaches outwards to positively impact the community. Christie Schultz is Dean of the Centre for Continuing Education and Associate Professor in the Faculty of Education at the University of Regina, Canada. She is a scholar of leadership in higher education, care ethics in leadership, and qualitative research methodologiesespecially narrative inquiry.

This book considers the impact of digital media and technology on lived experience for young people in foster care. While the extent and intricacies of foster careknown as out-of-home care (OOHC) in Australia, where this study takes placeare not widely understood by the general public, youth in care might struggle to construct a personal identity that goes beyond reflecting the stereotypes and stigma by which they are often recognised. In todays digital environment, media can play a significant role in any individuals developing sense of self, identity, and belonging. Deitz and Sheridan Burns examine OOHC through the lens of networked media environments and investigate the conditions that encourage belonging and resilience in order to establish the role that digital technology can play in supporting those conditions for individuals, family networks, and the care sector. .

This book analyzes the emerging concepts and theories of inclusiveness in business by explaining corporate social responsibility, social learning, and value co-creation, as critical elements to the success of firms. The authors explore the causes and effects and challenges associated with the management of inclusive businesses. Divided in to six sections, this edited work includes twenty one chapters that examine the inclusive business philosophy, the social dynamics of managing inclusive business, the role of trade, and inclusive practices at work before concluding with a discussion of how to drive hybrid growth in these types of organizations. Focusing on developing economies, this book portrays the varied corporate experiences in inclusive business designs and customer value propositions across the industries. It surveys the problems, possible solutions, and policy frameworks for integrating business as a resource to alleviate poverty and social and economic inequality. Rajagopal is Professor of Marketing at EGADE Business School of Tecnologico de Monterrey, Mexico City Campus and Life Fellow of the Royal Society for Encouragement of Arts, Commerce, and Manufacture, London, United Kingdom. Dr. Rajagopal is serving as Visiting Professor at Boston University, Boston, Massachusetts, since 2013 and is also adjunct professor at the UFV India Global Education of the University of the Fraser Valley, Canada. He has to his credit 65 books on business management and over 400 research papers. Ramesh Behl is Director and Professor of Information Systems at International Management Institute, India. He has authored more than twenty books, seventeen case studies, and more than 45 research papers of national and international repute.