This thesis examines the implementation of Community Corporate Responsibility (CCR) practices among ten subsidiaries of Multinational Corporations (MNCs) in Sri Lanka and the different factors which influence such implementation. Within this context, it specifically focuses on examining the internal factors residing within the MNC as an organisation and those factors which exist outside in the institutional environment of the host country. The study combines three broad theoretical domains: Corporate Responsibility implementation literature, International Business Strategy literature and Neo-Institutional theory. It uses a qualitative research methodology based upon the interview method. Qualitative interview data collected through sixty-two in-depth interviews with managers of the ten subsidiaries and key institutional actors in the host country were analysed using descriptive coding, interpretive coding and conceptualisation to arrive at the findings. The findings showed that non-specialist functional departments were mainly responsible for implementing CCR practices, indicating a lack of strategic and structural integration of CCR practices. The findings reinforces the dominant role of the MNC headquarters in implementing CCR practices within subsidiaries operating in a developing country, indicating that 'power' relationships between subsidiary and parent is an important denominator in internal organisational practices implementation. Furthermore, dynamic and complex relationships were found between the subsidiaries and the Sri Lankan government and other institutional actors indicating the existence of a strategic approach towards legitimisation by iii subsidiaries, using CCR practices. Based upon these findings, this research proposes the need to conduct future studies across different MNCs and their subsidiaries located in multiple developing countries to further examine the implementation of CCR practices as it would enable public policy makers and business managers to better influence the global CSR of MNCs.

Seeking to widen the existing literature on postcolonial cities, this thesis conducts an inquiry into the multilocality of postcolonial space. Through ethnographic research in Sri Lanka’s Galle Fort, it investigates how different social groups differently use and interpret the city’s former colonial built environment. Specifically, it examines how the postcolonial city is socially produced and constructed as a place of home for local communities, a World Heritage Site, and a gentrifying neighborhood. Using interviews, observations, and spatial analyses, it teases out the local, national, and transnational socio-economic forces that drive these processes, as well as the power-dynamics and resistances that come into play. It finds that postcolonial uses of space often relate to, and sometimes recall, social struggles that characterized urban space under colonialism. Drawing on these findings, it highlights the importance of studying social relations, heritage management, and gentrification in postcolonial cities in conversation with literatures on colonial urbanisms.

My dissertation discusses refugee rights and post-repatriation integration in South Asia in the context of debates over "citizenship." Postcolonial state-formation processes in South Asia have profoundly shaped questions of belonging and membership. As a result, official citizenship has become an important marker of group inclusion and exclusion in South Asian states. Using the literature on citizenship, I discuss the "belonging" claims of non-citizens (refugees) and argue that in practice this "belonging" extends beyond the state-centric "citizenship" view of membership. In doing so, I address two sets of interrelated questions: what factors determine whether or not refugees will be repatriated in South Asia, and why do some repatriated groups re-integrate more successfully than others in "post-peace" South Asian states? I answer these questions through a study of refugees from Sri Lanka and Bangladesh who sought asylum in India and were later repatriated to their countries of origin. The politics of postcolonial state-formation and subsequent discriminatory policies on language in Sri Lanka and non-recognition of the Jumma people in Bangladesh encouraged many citizens to flee to India as refugees. I argue, first, that India's state-centric politics of non-recognition of the two refugee groups contributed to their later repatriation. In the absence of rights and status in exile, refugees turned to "home" as a place to belong. I then analyze the post-repatriation variations in accommodation in Sri Lanka and Bangladesh as most refugees attempted to reclaim the lost identity and "citizenship" at "home" through the process of repatriation. However these countries pursued strategies of limited accommodation, which led to the minimal or partial re-integration of the two returnee-refugee groups.

Following López, I claim that although any sound can be music, not all sound is music. Soundscape composition begins when a soundscape prompts the composer to engage musically with it. How this engagement manifests is influenced by composers’ differing philosophical, practical and aesthetic positions. These are explained in Part I and provide the basis to my analysis of soundscape composition. Part II focuses on how my soundscape composition manifests (in ways prescriptive, spontaneous and retrospective), how it is explored both temporally and spatially and how the listening subject and the acoustic agent are inextricably linked. Within the developmental phases of context, field work and editing, my first compositional approach, through which my works can be identified, is defined in three ways: as hyper-real (in which particular acoustic elements are exaggerated, distorted or re-combined); as soundwalks (in which the microphone is moved through space) and as improvisational intervention (using musical instruments to acoustically illuminate the space being recorded). My second compositional approach presents the perception of sound as micro, macro and ambient. My third approach, which is at the heart of all my soundscape composition, uses the microphone as a musical instrument in its own right. In all approaches, serendipity and my own acoustic presence are embraced. Diffusion of my work is intended to engage the listener in creative contemplation of soundscapes, any other perceived agendas such as documentation being incidental.

ICT4D, here defined as the use of Information and Communication Technologies (ICT) in developing regions, can be seen as one of the most powerful and cost efficient ways to improve the standard of living in the developing world. Many regions in Asia have shown a rapid but heterogeneous development where information technology had a drastic impact on development but often with the problems related to ICT4D 1.0: lack of sustainability and lack of scalability. This study analysed the Sri Lankan infrastructure for region-wide dissemination of blended learning in the 21st century based on the exploration of some selected ICT4D hubs and educational initiatives. The overall aim of the research was to observe, describe and analyse how the selected ICT4D initiatives and the creation of ICT4D hubs in Sri Lanka might support region-wide dissemination of blended learning and local development. A longitudinal case study has been the overall approach where a number of embedded thematic units were explored in long-term fieldwork conducted between 2006 and 2012. Data has been collected from a combination of observations, interviews, group discussions, surveys and document analysis. Findings showed that several of the studied ICT4D hubs have contributed to the general development but the country’s internal digital divide has in fact grown, as urban growth has been so much faster than the growth in rural areas, leaving the country with geographic as well as socio-economic gaps. Some of the former war zones have definitely been left behind and there is a need for further support of the Eastern and Northern regions of the island. Sri Lanka has had an outcome that must be classified as better than average compared to other developing regions with increased opportunities for education and with some ICT4D hubs as multipurpose meeting points. Contributing factors to the successful development are the high literacy rate, the chain of ICT4D projects rolled out in the right order and a committed implementation of educational eServices. On the other hand there were other, more negative findings indicating that sustainability, knowledge sharing and inter-project cooperation and coordination have often failed. The identified strength in the Sri Lankan model, which can be recommended for other parts of the world as well, is the way top-down management of infrastructure sometimes is combined with bottom-up grass-root activities. Other recommendations, that also are global, are to extend existing ICT4D hubs and upgrade them to more intelligent, autonomous and multi-service ICT4D routers that could also handle the future need for eServices in the fields of eHealth, eFarming and eGovernance.

The development of educational policies in colonial Ceylon has hitherto been examined from the perspective of either the government or missionary agencies. The role of the indigenous elite in this process has not received the attention it deserves, but merely treated as a peripheral theme. This thesis attempts to redress the imbalance by focusing on the interaction between elite initiatives and the growth of cultural nationalism as key factors in the formulation of educational policy. The many dimensions of the elite's concern with educational policy are explored. The nature of their involvement and their contribution over time are the central themes of the present study. Newspapers, contemporary journals, various school magazines, the writings of the elite themselves and transcripts of debates in the Legislative and State Councils provide an insight into the public and private opinion of the English educated Ceylonese. Chapter one sketches the social background of colonial Ceylon. It describes the plural composition of the population and highlights the importance of language and religion as components of plurality. It also identifies the economic and educational opportunities through which elite status could be acquired. The form and content of education are similarly discussed. Chapter two describes the formulation of government policy and the early contributions of the indigenous leaders. Particular attention is paid to two issues - language and the administration of schools - which emerged as problems crucial to Ceylon's educational structure under colonial rule. Chapter three traces the organizational and individual responses of the upper strata in local society to education as shaped by growing cultural nationalism. The issues of language and religion now assumed a greater degree of political significance. New techniques of opposition, including the establishment of schools and cultural associations on Buddhist, Hindu and Muslim denominational lines, are analyzed in this chapter. In chapter four the repercussions of universal franchise in the educational field are assessed. The increasing political and social aspirations of the masses became the catalyst for action on the part of the leaders, as did the ethnic and caste antagonisms that had surfaced as potentially powerful factors. In chapter five, further political developments that induced the leadership to take a bold step forward - the construction of a free and egalitarian system of education - are examined. How elite competition emerged as a determinant of policy implementation is also discussed. This thesis concludes that while knowledge of English remained the sine qua non for the acquisition and preservation of status, the response of the privileged social group to educational problems in the face of increasing political challenges was to ensure that the availability to the masses of an education, albeit a vernacular education remained secure.

The purpose of this PhD thesis is to make a contribution to existing knowledge in the field of critical accounting by studying credit mechanisms and their link to income/wealth inequality in Sri Lankan society and the role of accounting technology in facilitating such mechanisms. The literature review revealed that: a) Global inequality is aggravated by the disparity of economic development which is possible only through state intervention; b) Unemployment is considered as a dilemma for economic development in developing countries by most politicians/administrators/researchers; c) In any country, around 60-70 percent of employment is generated by small and medium sized enterprises (SMEs) and; d) Their major problem is access to credit. This research was designed to find out how the credit system works and why certain SMEs do not have adequate access to credit to develop their businesses; to provide employment; to increase the share of national income to the lower income groups; to narrow down the gap between the rich and poor within and between countries. A case study research approach was followed to extract data on real-life experiences of the research participants. Reliability of data was ensured by using various verification techniques and maximum efforts were made to balance the two extremes of validity of the research; internal and external. The extent of representation by the cases and the bank was tested, and judged as high, with 12-14 characteristics common to the Sri Lankan credit culture and banking industry respectively. Marxian critical theories were used for theoretical guidance throughout the research. The three case studies provide empirical evidence for the existence of the discriminatory nature of credit decision-making where two credit applicants were successful but a third credit applicant failed in obtaining credit. It is contended that the two successful applicants were powerful enough to approach a more powerful bank Chairperson and to obtain credit outside the normal credit rules with the support of accounting technology and using masks such as patriotism and social responsibility. The other applicant, who was initially accommodated with credit at the lower level, could not convince the credit decision-makers at the higher level with expensive professionally prepared accounting reports. This applicant was not from an influential social network and could not reach the powerful credit decision-makers informally was rejected through strict application of credit rules. Deep analysis of these facts supports the Marxian claim that credit and exploitation mechanisms work towards concentration of wealth and sustaining income inequality. Credit decisions supply money to influential individuals and it is argued that such economic power enhances the social powerbase of those individuals, which in turn reinforces the propensity to make preferential credit decisions, thereby making them richer. In contrast, a lack of money translates into powerlessness, deprivation and exclusion from social activities for the majority of the poor. In this process opportunities are lost to disadvantaged social groups and this necessarily results in poor people’s economic status remaining stagnant. These power-driven, discriminatory decision-making systems not only restrict the availability of financial capital for feasible projects, but also deny credit to potential enterprises. Further, wasting resources on unfeasible projects, while ignoring the need for nurturing potentially viable projects, are a double blow to efforts towards employment generation and economic development and therefore, are detrimental to the economic well-being of the general population. These findings provide insight for policy formulators for more productive financial capital mobility systems in Sri Lanka. It is suggested that suitable State intervention in regulating SME financing could remove such credit-related obstacles to economic development, and work towards a fair distribution of economic benefits to the people in Sri Lanka and beyond.

The purpose of this PhD thesis is to make a contribution to existing knowledge in the field of critical accounting by studying credit mechanisms and their link to income/wealth inequality in Sri Lankan society and the role of accounting technology in facilitating such mechanisms. The literature review revealed that: a) Global inequality is aggravated by the disparity of economic development which is possible only through state intervention; b) Unemployment is considered as a dilemma for economic development in developing countries by most politicians/administrators/researchers; c) In any country, around 60-70 percent of employment is generated by small and medium sized enterprises (SMEs) and; d) Their major problem is access to credit. This research was designed to find out how the credit system works and why certain SMEs do not have adequate access to credit to develop their businesses; to provide employment; to increase the share of national income to the lower income groups; to narrow down the gap between the rich and poor within and between countries. A case study research approach was followed to extract data on real-life experiences of the research participants. Reliability of data was ensured by using various verification techniques and maximum efforts were made to balance the two extremes of validity of the research; internal and external. The extent of representation by the cases and the bank was tested, and judged as high, with 12-14 characteristics common to the Sri Lankan credit culture and banking industry respectively. Marxian critical theories were used for theoretical guidance throughout the research. The three case studies provide empirical evidence for the existence of the discriminatory nature of credit decision-making where two credit applicants were successful but a third credit applicant failed in obtaining credit. It is contended that the two successful applicants were powerful enough to approach a more powerful bank Chairperson and to obtain credit outside the normal credit rules with the support of accounting technology and using masks such as patriotism and social responsibility. The other applicant, who was initially accommodated with credit at the lower level, could not convince the credit decision-makers at the higher level with expensive professionally prepared accounting reports. This applicant was not from an influential social network and could not reach the powerful credit decision-makers informally was rejected through strict application of credit rules. Deep analysis of these facts supports the Marxian claim that credit and exploitation mechanisms work towards concentration of wealth and sustaining income inequality. Credit decisions supply money to influential individuals and it is argued that such economic power enhances the social powerbase of those individuals, which in turn reinforces the propensity to make preferential credit decisions, thereby making them richer. In contrast, a lack of money translates into powerlessness, deprivation and exclusion from social activities for the majority of the poor. In this process opportunities are lost to disadvantaged social groups and this necessarily results in poor people’s economic status remaining stagnant. These power-driven, discriminatory decision-making systems not only restrict the availability of financial capital for feasible projects, but also deny credit to potential enterprises. Further, wasting resources on unfeasible projects, while ignoring the need for nurturing potentially viable projects, are a double blow to efforts towards employment generation and economic development and therefore, are detrimental to the economic well-being of the general population. These findings provide insight for policy formulators for more productive financial capital mobility systems in Sri Lanka. It is suggested that suitable State intervention in regulating SME financing could remove such credit-related obstacles to economic development, and work towards a fair distribution of economic benefits to the people in Sri Lanka and beyond.

Proefschrift Universiteit van Amsterdam. / Met lit. opg. - Met samenvatting in het Nederlands.

Diss. Uppsala : Uppsala universitet, 2004.