scholarly journals The Extent of Membership Representation and Non-Representation on the IASB

2008 ◽  
Vol 2 (1) ◽  
pp. 89 ◽  
Author(s):  
Alistair Brown
Keyword(s):  
United States ◽  
Financial Markets ◽  
United States Of America ◽  
Accounting Standards ◽  
Internet Access ◽  
The United States ◽  
Gender Composition ◽  
International Accounting Standards ◽  
The Social ◽  
And Gender

Status groups abound in financial markets and none more so than in the global accounting market. One such group is the powerful and closed International Accounting Standards Board (IASB). This study empirically examines the social control of IASB membership by considering the country<br />affiliation of members, Internet access, and gender composition over a five-year period. The results of the study show that over the period 2001-2005 representation on a four IASB committees was dominated by male members from high Internet access regions of the United States of America. <br /><br />

scholarly journals Balancing race, gender, and responsibility: Conversations with four black women in educational leadership in the United States of America

2021 ◽  
pp. 174114322199183
Author(s):  
Natasha N Johnson
Keyword(s):  
United States ◽  
Black Women ◽  
Educational Leadership ◽  
United States Of America ◽  
Hermeneutic Phenomenology ◽  
The United States ◽  
Women's Leadership ◽  
Structured Interviews ◽  
Race And Gender ◽  
And Gender

This article focuses on equitable leadership and its intersection with related yet distinct concepts salient to social justice pertinent to women and minorities in educational leadership. This piece is rooted and framed within the context of the United States of America, and the major concepts include identity, equity, and intersectionality—specific to the race-gender dyad—manifested within the realm of educational leadership. The objective is to examine theory and research in this area and to discuss the role they played in this study of the cultures of four Black women, all senior-level leaders within the realm of K-20 education in the United States. This work employed the tenets of hermeneutic phenomenology, focusing on the intersecting factors—race and gender, specifically—that impact these women’s ability and capability to perform within the educational sector. The utilization of in-depth, timed, semi-structured interviews allowed participants to reflect upon their experiences and perceptions as Black women who have navigated and continue to successfully navigate the highest levels of the educational leadership sphere. Contributors’ recounted stories of navigation within spaces in which they are underrepresented revealed the need for more research specific to the intricacies of Black women’s leadership journeys in the context of the United States.

scholarly journals The colonial matrix of power: Image ontology and the question of blackness

2021 ◽  
Vol 77 (4) ◽  
Author(s):  
Itumeleng D. Mothoagae
Keyword(s):  
United States ◽  
South Africa ◽  
United States Of America ◽  
Black People ◽  
World Order ◽  
The United States ◽  
Global South ◽  
Black Theology ◽  
The Social ◽  
The World

The question of blackness has always featured the intersectionality of race, gender, sexuality and class. Blackness as an ontological speciality has been engaged from both the social and epistemic locations of the damnés (in Fanonian terms). It has thus sought to respond to the performance of power within the world order that is structured within the colonial matrix of power, which has ontologically, epistemologically, spatially and existentially rendered blackness accessible to whiteness, while whiteness remains inaccessible to blackness. The article locates the question of blackness from the perspective of the Global South in the context of South Africa. Though there are elements of progress in terms of the conditions of certain Black people, it would be short-sighted to argue that such conditions in themselves indicate that the struggles of blackness are over. The essay seeks to address a critique by Anderson (1995) against Black theology in the context of the United States of America (US). The argument is that the question of blackness cannot and should not be provincialised. To understand how the colonial matrix of power is performed, it should start with the local and be linked with the global to engage critically the colonial matrix of power that is performed within a system of coloniality. Decoloniality is employed in this article as an analytical tool.Contribution: The article contributes to the discourse on blackness within Black theology scholarship. It aims to contribute to the continual debates on the excavating and levelling of the epistemological voices that have been suppressed through colonial epistemological universalisation of knowledge from the perspective of the damnés.

The Care of the Defective in America

1913 ◽  
Vol 59 (244) ◽  
pp. 53-66
Author(s):  
Winifred Muirhead
Keyword(s):  
United States ◽  
Social Welfare ◽  
United States Of America ◽  
The United States ◽  
The People ◽  
The Social

In the United States of America each state has self-government and different laws, and the latter differ to an even greater extent than is the case between the laws of Scotland and England; consequently some states have progressed infinitely further than others in the laws and the application of these laws for the social welfare of the people.

scholarly journals Ageing-friendly communities and social inclusion in the United States of America

2012 ◽  
Vol 33 (1) ◽  
pp. 110-136 ◽  
Author(s):  
ANDREW E. SCHARLACH ◽  
AMANDA J. LEHNING
Keyword(s):  
United States ◽  
Older Adults ◽  
Social Capital ◽  
United States Of America ◽  
Social Inclusion ◽  
Basic Needs ◽  
The United States ◽  
Social Infrastructure ◽  
Significant Relationships ◽  
The Social

ABSTRACTSynthesising the social capital and ageing-friendly communities literature, this paper describes how efforts to make communities more ageing-friendly can promote social inclusion among older adults. Making existing communities more ageing-friendly involves physical and social infrastructure changes that enable older adults to pursue lifelong activities, meet their basic needs, maintain significant relationships, participate in the community in personally and socially meaningful ways, and develop new interests and sources of fulfilment. Such efforts can enhance bonding, bridging and linking capital, and thereby promote social inclusion. The authors discuss the link between ageing-friendly communities and social inclusion, and provide examples of programmes with potential to change existing communities into ones that promote the social inclusion of older adults.

The Contrast Research of Presentation and Disclosure about other Comprehensive Income

2014 ◽  
Vol 687-691 ◽  
pp. 5080-5084
Author(s):  
Xing Wei
Keyword(s):  
United States ◽  
Accounting Standards ◽  
The United States ◽  
Financial Accounting ◽  
International Accounting ◽  
International Accounting Standards ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Income Reporting

This article compares and analyzes the distinguish between the accounting standards for enterprises in our country about other comprehensive income reporting and disclosure of financial accounting standards from the IAS (International Accounting Standards) and the FASB in the United States, through four aspects as the meaning of other comprehensive income, the concrete content and accounting, presentation and disclosure.

A CROSS-CULTURAL STUDY ON RISK, UNCERTAINTY, AND INFORMATION

2010 ◽  
Vol 06 (02) ◽  
pp. 167-176
Author(s):  
YUMIKO NARA
Keyword(s):  
United States ◽  
Risk Management ◽  
United States Of America ◽  
Action Plan ◽  
The United States ◽  
Cross Cultural ◽  
Social Survey ◽  
Cross Cultural Study ◽  
The Social ◽  
The Impact

In this paper, the author aims to examine the differences in perception concerning the anxiety toward the risk among three countries — Japan, the United States of America and China. The anxiety, in this case, is triggered by uncertainty. This paper also intends to clarify the effect of information to improve people's risk management targeted on the respondents of the Chinese population focusing on earthquake disasters. The social survey using questionnaire has been carried out in order to obtain the needed quantitative data for my research project. It is interesting to conclude that both respondents in China and in the United States tend to accept the impact of uncertainty better. They have shown somewhat lower level of anxiety toward nineteen items of the risks as compared with that of the Japanese respondents. The significant effects on information designed as a part of the risk management action plan as well as the living sufficiency safeguard are clearly observed.

scholarly journals A APLICAÇÃO DA TEORIA DA FAILING FIRM DEFENSE NO BRASIL

Percurso ◽  
2019 ◽  
Vol 2 (29) ◽  
pp. 1
Author(s):  
Everton Das Neves GONÇALVES ◽  
Bruna Pamplona de QUEIROZ
Keyword(s):  
United States ◽  
Present Article ◽  
United States Of America ◽  
Competition Law ◽  
Social Function ◽  
The United States ◽  
Horizontal Merger ◽  
Merger Guidelines ◽  
Economic Law ◽  
The Social

RESUMO O presente artigo, por meio de método de abordagem dedutivo e, como auxiliar, o comparativo, bem como procedimento de análise bibliográfica e jurisprudencial, pretende demonstrar que a teoria norte-americana da Failing Firm Defense encontra aplicação no atual cenário de crise brasileira, ao possibilitar a aprovação de certos atos de concentração, normalmente, reprováveis ou sujeitos às restrições, pelo Órgão de proteção à concorrência, em razão da função social da empresa. Para isso, são estabelecidos determinados critérios encontrados nos precedentes e no Horizontal Merger Guidelines dos Estados Unidos que servem de base ao CADE à utilização da teoria em seus julgados, ainda que necessária a adaptação à realidade econômica do País. PALAVRAS-CHAVES: Direito Econômico; Antitruste; Concorrência; Legislação Falimentar; Crise; Failing Firm Defense. ABSTRACTThe present article, through the method of deductive approach and, as auxiliary, comparative, as well as the process of bibliographical and jurisprudential analysis, the proposals that demonstrate the American theory of the Defense of Low Companies, are in Increasing probability of competitions, normally reprehensible or subject to restrictions, by competition law, because of the social function of the company. The horizontal merger guidelines of the United States of America are not based on the United States Horizontal Fusion Guidelines. KEYWORDS: Economic Law; Antitrust; Competition; Bankruptcy Legislation; Crisis; Failing Firm Defense.

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