Thesis (M.S.)--West Virginia University, 2007. / Title from document title page. Document formatted into pages; contains vii, 49 p. : ill. (some col.). Includes abstract. Includes bibliographical references (p. 41-42).

No Abstract Provided

No Abstract Provided

Motivated by ongoing worldwide efforts to improve the comparability of reported accounting numbers, this study examines the temporal trend in global financial reporting comparability and the factors that explain its variation. Despite regulatory interest in improving comparability, numerous frictions can limit the effectiveness of these efforts; examples include firm-specific incentives, investor protections, regulation, and enforcement. Using a broad cross-country sample focusing on the largest economies during 2000 to 2014, I first develop a firm-level measure of global financial reporting comparability.  Next, I document—consistent across numerous specifications—that comparability is increasing over the sample period.  Finally, I provide evidence of predictable cross-sectional variation: the increase in comparability is greater for firms that are smaller, using local GAAP, or domiciled in countries with weaker regulation and reduced for firms that are less profitable or have higher information asymmetry. Overall, the results are consistent with comparability increasing over time reflecting systematic regulatory efforts and/or increasing economic integration—with the increase driven by firm- and country-level characteristics.

Why are some people rich and others poor. Why are some states more prosperous than others. In answering these questions, the public and scholars alike often take the rarely challenged position that economic inequalities result from past or present discrimination or other forms of injustice. Evidently, few believe that all economic inequality is produced by injustice; slackers are despised for their unwillingness to help themselves; countries with failing economic policies do not go uncriticised. Nevertheless, the belief that economic disparities arise because of calculated injustice is deeply ingrained. Underlying this conviction is the assumption that "given equal opportunity, all people would perform equally well". In fact, this assertion ignores instances of economic success achieved despite vigorous negative discrimination. There are many examples of poor, migrant minorities, who, despite transplantation into alien, discriminating environments, succeeded in out-performing the indigenous population and so incurred envy, resentment, and worse. What remains inescapably evident is that people differ in their ability to utilise opportunities presented by a free market system. Defensively, under-performing groups therefore invest energy in securing state interference to change market outcomes in their favour, and demonise the free market system as inherently unjust. In fact, it can be shown that the only economic arrangement compatible with the equality of all individuals and groups before the law is the free market. Globalisation facilitates the spread of this free market system. It should, therefore, be welcomed as the path to greater economic prosperity and greater equality before the law for everyone.

Made available in DSpace on 2014-06-11T19:24:21Z (GMT). No. of bitstreams: 0 Previous issue date: 2003Bitstream added on 2014-06-13T18:52:13Z : No. of bitstreams: 1 sousa_vl_me_prud.pdf: 761582 bytes, checksum: bdab49ae8fedf1e5e80c80f9bd01ef57 (MD5) / A associação de professores em uma cooperativa de prestação de serviços é algo original e resulta das transformações pelas quais tem passado o mundo do trabalho. Conhecer como se deu esta trajetória foi o objetivo da pesquisa. É amplamente sabido que o processo de globalização está definitivamente instalado e peremptoriamente comprometido com a reestruturação do mundo do trabalho, implicando em novas formas de organização, execução e valorização do trabalho. O grupo pesquisado, pela especificidade de sua condição — cooperado —, permitiu uma reflexão bastante significativa sobre a interface existente entre a globalização e o desenraizamento do professor/trabalhador. A conclusão, possível e provisória, aponta a insatisfação e o alheamento como sintomas das mudanças sobre o plano da subjetividade do professor/trabalhador. Desencadeando, por um lado, a sensação de desenraizamento da categoria profissional e da cultura local e, por outro lado, uma forte disposição para enfrentar as mudanças construindo uma identidade profissional, enraizando-se. / The association of teachers into a service cooperative is something peculiar and it results from work in a globalized world. The main purpose of my research was to understand how this process is happening. It’s widely known that globalization course is definitely settled and it’s deeply engaged to the reestructuring of the working world, bringing new organization, execution and work valorization patterns. The researched group, who had a unique condition — was part of a cooperative system —, permitted a very significant analysis about the interactivity between globalization and teacher/worker linkless. The provisory possible outcome indicates a displeasure sensation and an absent behaviour as a symptom of the changes on the teacher/worker level of subjectivity. It breaks out, on one hand into, a professional class and local culture linkless feeling but, on the other hand, it starts a powerful disposition to face up the changes building a rooted professional identity.

Made available in DSpace on 2014-06-11T19:29:03Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-12-15Bitstream added on 2014-06-13T20:18:48Z : No. of bitstreams: 1 duarte_da_me_assis.pdf: 622941 bytes, checksum: 8717617d08c802c6b1f3b0e132ab2736 (MD5) / A compreensão do processo de migração do trabalhador do setor hidrelétrico requer a reflexão acerca do cenário social, econômico e político que o constitui, ou seja, articulá-lo com as transformações advindas da globalização neoliberal, da desregulação do Estado-nação e dos processos de precarização das condições e relações de trabalho, que atingem de forma proeminente o mundo de trabalho. Na atualidade, essa categoria profissional vivenciou o fenômeno da privatização e da extensão do setor energético, bem como as suas consequências em termos da transformação do mercado de trabalho, na qual se intensificou a migração. Nessa perspectiva, o objetivo deste estudo é contextualizar o mundo do trabalho, na atualidade, e compreender os meios encontrados por esses trabalhadores para se reorganizarem e desbravarem novos territórios, como reagem e se adaptam ao novo ambiente de trabalho e às suas famílias. Nesse percurso, buscamos traçar um eixo teórico que viabilizasse o diálogo da Psicologia com a Sociologia e a Geografia, a fim de compreender a complexidade do nosso objeto de estudo, a partir das contribuições de Birman (2001, 2006), Bosi (1987, 2000), Dejours (1986, 1996, 1997, 2001), Haesbaert (2005), Minayo-Gomez e Barros (2002), Pagès (1987), Pochmann (1999, 2001), Santos (2000, 2005), Santos (2002), Sennett (2008), Singer (2001), Vainer (2005), Weil (1996, 2001). Também realizamos entrevistas semi-estruturadas com trabalhadores do setor de produção de energia hidrelétrica, que hoje trabalham nos Estados de Santa Catarina e de Goiás. A análise, inspirada no método dialético, apontou-nos que as exigências explícitas ou não do seu trabalho constituem-se... / The understanding of the worker´s migrating process in hydroelectricity´ sector requires reflection on the social, economic and political scene that he is part of, in other words, to articulate him with the changes arising from neoliberal globalization, the Nation-State´s deregulation and the precarious conditions processes and their working relationships that affect prominently the world of work. Nowadays, this profession has experienced the privatization´s phenomenon and the extent of the energy sector and its consequences in terms of transforming the labor market, which intensified the migration. Thus, the present study aims to contextualize the work world today and to understand the means found by these workers to reorganize and explore new territories, how they react and adapt to the new working environment and also to their families. In this way we sought to outline a theoretical basis that would enable the dialogue of psychology with sociology and geography in order to understand the complexity of our study´s object, based on the contributions of Birman (2001, 2006), Bosi (1987, 2000); Dejours (1986, 1996, 1997, 2001); Haesbaert (2005); Minayo-Gomez, Barros (2002); Pagés (1987); Pochmann (1999, 2001), Santos (2000, 2005), Santos (2002), Sennett (2008), Singer (2001); Vainer (2005), Weil (1996, 2001). We also did semi-structured interviews with workers in the sector of hydroelectric power´s production that currently work in the state of Santa Catarina and Goiás. The analysis, inspired by the dialectical method, showed us that the work´s requirements that were explicit or not consist in a complex process that is inserted in a larger context which never stops causing singular and differentiated... (Complete abstract click electronic access below)

Thesis (DTech (Philosophy (Human Resources Management))--Cape Peninsula University of Technology, 2007 / With the collapse of the Soviet Union in 1998 and the fall of the famous Berlin Wall, the final victory or triumph of capitalism over its alternatives, heralded a neoliberal economic system known as globalisation, which was postulated to address the problem. of humankind, including workers, on a global scale. This postulation· led many nations to rush to infuse themselves into the capitalist global system, which is reflected by the opening up of borders to the transnational juggernauts of globalisation. However, a few years into the euphoric global capitalist triumphalism, globalisation and internationalisation seems to have produced some negative consequences for human resources and industrial democracy, both in the North and South. As capital proceeds with its accumulation, expansion and profitability, unemployment has burgeoned, as the government's power to create lasting employment has been supIne owing to the privatisation of the public sector, retrenchment in the private sector, as a direct result of automation, re-engineering, outsourcing and the disastrous effect of global competition, which has eroded labour unionism. In the present state of affairs, labour has been requested to bear the burden of global capitalist hegemony, and the pro-globalist argument, that in the long-run the benefit of globalisation would yield a trickle-down effect to the worst affected workers, has turned a mirage, while the discontentment of the average working class and the majority who have lost out In the global economy, is the cause of renewed widespread global tensions. The current state of affairs has had a polarising effect on people's view, and has resulted in the development of two schools, namelythe pro-globalist and the anti-globalist camps. With the former persistently asserting that globalisation and internationalisation have positive repercussions for workers and industrial democracy, the latter strongly opposes the above assertion. The author of this study aligns more with the latter's view. Therefore, the aim of this research is to prove, beyond reasonable doubt, that there is actually a negative functional relationship between globalisation, internationalisation, human resources and industrial democracy, and to postulate some ameliorating mechanisms, which could enhance· the putative negative relationship, so that a higher human, social and economic order is realised

No description available.

The goal of this thesis is to define what globalization is, how the people across the world react to it based on their local context, how the reactions change under the conditions of economic crises and finally how the reactions are reflected in consumption. I answer these goals both from the theoretical and practical perspective. Based on my review of theory I define globalization (1) in economic terms as a recurring phenomenon related to changing power structures of world economy when new economic centers emerge and (2) in cultural terms as localized human experience determined by both one's worldview and one's local circumstances. I further hypothesize that the worldview underlying this localized experience changes during economic crises from modernism to traditionalism and postmodernism. Since Consumption then reflects our worldview in a culturally specific way. In the practical part I further test these findings through a netnographic study focused on Czech beer enthusiasts. The key finding is that the beer enthusiasts express a need to return to traditional brewing methods. However, there appears to be no correlation between economic crisis and the emergence of traditionalism among beer enthusiasts but rather the traditionalism erupst due to clash between modernist worldview of beer enthusiasts and perceived destruction of beer industry by capitalism. Finally, the traditionalism doesn't seem to be replacing modernist worldview of beer enthusiasts but rather serves as a resource for this worldview.