The Neglected Legacy of Lancashire Cotton: Industrial Clusters and the U.K. Outdoor Trade, 1960-1990

This article considers the neglected legacies of the Lancashirecotton industry and their impact on the U.K. outdoor trade.Studies of the decline of the Lancashire cotton industry afterthe Second World War have concentrated on the collapse of coarsecotton spinning and weaving, largely ignoring the impact ofthe knowledge and skills related to the finishing trades. Theexamination of the evolution of rainwear, coatings, and high-performancefabrics in the nineteenth century provides a backdrop to a studyof the innovation process that emerged in the U.K. outdoor tradeafter 1960. It shows that there was a path dependency betweenthe skills that resided in Lancashire’s finishing tradesand coating and fabric innovation for outdoor products. Thisarticle explores both the legacy and the ways in which the networksof innovation functioned as the U.K. outdoor trade expanded.     

Trade and industrial location with heterogeneous labor

It is shown in the context of a new economic geography model that when labor is heterogeneous trade liberalization may lead to industrial agglomeration and inter-regional trade. Labor heterogeneity gives local monopsony power to firms but also introduces variations in the quality of the job match. Matches are likely to be better when there are more firms and workers in the local market, giving rise to an agglomeration force which can offset the forces against, trade costs and the erosion of monopsony power. A robust agglomeration equilibrium is derived analytically and its properties illustrated with numerical simulations.     

Transient Solidarities: Commitment and Collective Action in Post‐Industrial Societies

Solidarity has long been considered essential to labour, but many fear that it has declined. There has been relatively little scholarly investigation of it because of both theoretical and empirical difficulties. This article argues that solidarity has not declined but has changed in form, which has an impact on what kinds of mobilization are effective. We first develop a theory of solidarity general enough to compare different forms. We then trace the evolution of solidarity through craft and industrial versions, to the emergence of collaborative solidarity from the increasingly fluid ‘friending’ relations of recent decades. Finally, we examine the question of whether these new solidarities can be mobilized into effective collective action, and suggest mechanisms, rather different from traditional union mobilizations, that have shown some power in drawing on friending relations: the development of member platforms, the use of purposive campaigns and the co‐ordination of ‘swarming’ actions. In the best cases, these can create collective actions that make a virtue of diversity, openness and participative engagement, by co‐ordinating groups with different foci and skills.     

Employees as internal audience: how advertising affects employees’ customer focus

Ad campaigns target consumers with information about the company, its products, and sometimes its employees. Ads also reach the organization’s employees and may contain information useful to employees in meeting customer needs. Results from a study involving a high-tech firm indicate that when employees believe ads are effective and value congruent, their customer focus increases. Pride completely mediates the effects of value congruence and effectiveness on customer focus. Organizational identification of employees generally results in a more favorable reaction to ads. A second study involving a regional health facility replicates and extends these findings to include employee portrayal accuracy when employees are featured in ads. Employee portrayal accuracy affects promise accuracy, effectiveness and value-congruence. In addition, employee portrayal accuracy has a direct effect on customer focus.     

Trust or Not?

In recent press there have been various reports alluding to the conduct of foreigners in China.These have ranged from the disgraceful and unseemly,notably the behaviour of a British man who drunkly molested a Chinese girl,to the frivolous,best illustrated in the antics of a rude Russian cellist refusing to move his feet on a train - something that bewilderingly received nationwide coverage in a country the size of a continent.     

Stock Price Reaction to Non-financial News in European Technology Companies

Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly revitalized social audit movement. We particularly question whether in their enthusiasm for bringing social audit into the mainstream of current business thinking its advocates risk compromising the democratic ideals of the founding fathers of the movement. A particular concern raised is that without real change in corporate governance structures, social audit could become monopolized by consultants and/or corporate management and hence amount to little more than a skilfully controlled public relations exercise.     

Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument

This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further, professional ethical codes are compared. Internal auditors' code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants. Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas.     

共同会计价值观导向下的全球财务报告教育与研究——以美国为例

本文从考察全球财务报告与美国公认会计原则(GAAP)的关系入手,讨论了全球财务报告课程中应涵盖的内容以及业界对财务报告普遍存在的一些误解。探讨了会计理论研究如何发挥对准则制定的指导作用,以及为什么理论研究能对准则制定有重要指导作用,在此基础上,提出了与国际会计准则理事会的技术议程以及与财务报告全球化相关的研究课题。     

Adolescent injuries in relation to economic status: An international perspective

The primary objective of the study was to examine the relationship between patterns in car-to-car crashes involving young drivers and car and driver characteristics and the research design was a national register-based prospective cohort study. Individual records in a cohort born 1970 – 1972 are linked to road-traffic-crash data (1988 – 2000). Subjects' first police-registered two-car crash leading to severe or fatal injury (n = 4875) are identified. Typical crash patterns are highlighted and associations between pattern and both car and individual socio-demographic characteristics are tested. Four crash patterns are highlighted. Male drivers and those with lower educational attainment are over-represented in all patterns. Pattern-based risk levels vary considerably according to car safety level and driver's age at time of injury and socio-economic status. Crash patterns might be considered in young adult driver education systems, bearing in mind the consistent higher risks of male drivers and of drivers with lower educational attainment.