Healthcare Assistants: distributional losses as a consequence of NHS modernisation?

This paper examines the labour process of Healthcare Assistants (HCAs) at a National Health Service (NHS) hospital trust (TUH) in the context of the NHS modernisation agenda. It determines whether application of the modernisation agenda is formalised at TUH and considers how HCAs are affected. The paper is based upon 60 interviews with HCAs, structured questionnaires completed by all interview respondents, observation of HCAs and interviews with non‐clinical managers. The findings show that elements of the modernisation agenda are informally implemented at TUH to the detriment of HCAs. HCAs experience distributional losses in the form of intensification as nurses deflect duties to HCAs and insulate themselves from adverse effects. HCAs resist, using selective absence when pressures mount. They ameliorate losses by re‐internalising their work as a job with caring elements not a genuine caring role. They rationalise their altered behaviour towards patients by blaming the regime's treatment of them as a subordinated group.     

Illegibly legible: Outcomes of a land records modernisation programme in South India

This article analyses an initiative in 2017 to update and digitise textual land records in Telangana, a south Indian state. Its premise is that experiments to modernise land records have not met with pre-determined standards of success due, primarily, to the historically evolved contradictions around land as a resource and a commodity. In countries like India, the colonial policies on land and the post-colonial success of landlords to manipulate land records had already left the post-War task of ensuring conclusive land titles intractable. In more recent times, however, the agenda of land records modernisation has been absorbed by neoliberalism, which aims to create free land markets and replace traditional subsidies with direct cash transfers. This article shows that, consequently, the task of land records modernisation in Telangana became disembedded from agendas of agrarian egalitarianism and was rendered more complex—historical errors and exclusions were reproduced in new ways; technocratic solutions of the bureaucracy made governmental processes opaque; landed sections continued to subvert implementation; tenants were excluded from the land titles; and there were fears that the scheme would be misused to ease corporate land acquisition. Land records modernisation remains important for agrarian reform, but its success remains contingent on a greater appreciation among policymakers for the historical and political economy aspects of land ownership and possession.     

Interpretations of management and modernisation at the UK Royal Mail: shifting boundaries and patterns of resistance?

This article develops a critical analysis of Royal Mail modernisation, exploring interpretations and reactions among managers, workers and union representatives. By contrast with much of the published research on views and experiences of change at work, it concentrates on the interplay of employee and managerial identities, sensitivities and responses. The findings highlight tensions between and within management and labour, yet also point to shared meanings, cross‐boundary affinities and shifting patterns of allegiance that stimulated joint questioning, criticising and resisting behaviour. This was directed at the modernising agenda set by Royal Mail executives and partnership ties between the company and the Communication Workers Union.     

Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting

A cross-firm consistent application of accounting standards is sought in all major accounting regimes. Since many transactions and events are only vaguely or not explicitly addressed in the standards managers must often use judgment when applying accounting standards to particular transactions or events. This analysis concludes that a consistent application of accounting standards can only be ensured if the accounting standards themselves are internally consistent. By contrast, inconsistent standards—in the absence of clear guidance—permit managers to (more or less arbitrarily) choose between different accounting methods. Moreover, it is found that a consistent application presupposes the existence of specific guidance ('rules') in order to frame management's judgment. It is argued that the reliance on principles only—as requested by many in the accounting literature—fails to ensure a consistent application because it allows management to exert judgment differently in identical cases. The assessment includes arguments and propositions from the international discussion in the accounting literature and also refers to other related fields of research, such as legal theory.     

遗产税需要定盘星

大量怪现象的存在,使遗产税成为谜,更使其复杂、不公、低效,令人难以理解;这些怪现象产生的根源,就在于忽视了遗产税不同的发展阶段,将功能不同、制度殊异的古今遗产税在观念上混为一谈,在制度上混为一体;而消除这一根源,必须明确当代遗产税的定盘星。遗产税的定盘星是遗产税最基本的时代特征,是在一定时期全社会在遗产税问题上的最基本的共识,是在一定时期全社会在遗产税行动中的最基本的出发点;“只对巨富征收”应当被确定为当代遗产税的定盘星。     

论辩论赛对大学生素质培养的意义

高校辩论赛对于培养大学生的良好素质具有许多积极的意义。在思想品格方面,它能使大学生更多地关心国计民生,能让大学生明辨是非,用正确的思想武装自己头脑,能强化大学生追求真理的意识;在知识能力方面,它能有效地拓展大学生的知识,提高其思维辩说能力,使掌握更多的规律和方法;在心理情绪方面,辩论赛能调节大学生的情绪,满足其个性发展需要,激励他们更好更快地成才。     

中苏论战之于国际共运的价值新论

中苏论战是国际共产主义运动中的重大历史事件.传统观点认为,中苏论战导致了国际共产主义运动中的思想混乱和统一社会主义阵营的解体.然而却忽视了中苏论战对于国际共产主义运动所做出的重大贡献,那就是它打破了国际共产主义运动传统模式,促进了对社会主义模式多样化的探索,推动了各国党独立自主潮流的发展,最终开创了国际共产主义运动的新局面.     

论重构现代市场经济环境下的保险业诚信文化——以国学古代伦理“义利之辩”为鉴

诚实守信是市场经济的一项最基本道德要求,就国家、企业和个人而言,皆有重要意义。保险业因其特有的金融性质、保障特点及社会责任,决定了此行业较其他行业而言,须有更高的诚信操守：诚信是保险企业生存与发展的内在要求,是提高公司核心竞争力的必然路径,更是保障保险市场的交易安全的逻辑前提。因此,要培育中国保险诚信文化,就必须借鉴国...     

20世纪30年代关于“本位文化”的大讨论

本位就是本来的地位的意思。本位文化运动就是恢复中国传统文化本来地位的运动。中国近现代有过中体西用思想、国粹思想、国学思想、复古思想等,都是本位文化思想在不同时代形式上的变化。     

Tourism Demonstration and Value Change

This paper studies the empirical views and opinions of local residents towards the socio‐cultural effects of tourism and both queries and extends theory related to the demonstration effect and within that perceived change in values. The research is applied to Pattaya, Thailand, a destination that has been subject to foreign tourist contact over a 50‐year period. Changes are specifically related to ‘foreign’ tourists rather than domestic tourists. The tourism demonstration concept is made operational through qualitative in‐depth interviews with a spectrum of local residents. Contrary to previous assumptions, tourism demonstration is muted in its effect on value change. This has implications for management and destination development. Copyright © 2013 John Wiley & Sons, Ltd.