The informal business sector has made enormous contributions to Nigeria's economic growth and development, but this sector is not given the necessary attention to transforming these businesses toward sustainability. This study explores the depth of informal business sector practices in Nigeria. It underscores the inputs of stakeholders in the transformation of businesses in the Nigerian informal sector to increase tax remittances and employment generation for job security in the Nigerian economy. Also, it underpins value chain performances to transform the informal (...) sector and rescue it from liquidation through voluntary company arrangements, administration, merger, takeover, and acquisition schemes. The study adopts a conceptual review. The research relies on extant literature relating to the antecedence of informal business sector activities in Nigeria. It relies on reports from tertiary data sources such as academic articles, books, newspapers, the Internet, and website sources. It further explores the views of researchers, covering the informal sector development and the support of the provisions of the social services in Nigeria. There is the absence of a model for the transformation and sustainability of the informal sector enterprises in Nigeria. This study recommends a model approach to address informal sector enterprises' issues and challenges necessary to transform the businesses into a formal status while supporting their sustainability and resilience. (shrink)

There is little doubt that Corporate Social Responsibility (CSR) is now a global concept and a prominent feature of international business, with its practice localised and differing across countries. Despite the growing body of research focussing on CSR in developing countries, there is dearth research on CSR institutionalisation in African countries. Drawing on institutional theory (IT), this article examines the focus and form of CSR practice of companies in Kenya. It is evident from our findings that the nature and orientation (...) of CSR differ across companies with operations only in Kenya and those headquartered abroad or with international operations. Significantly, firm-related drivers such as public relations and performance, as well as global institutional pressures explain the focus and form of CSR in Kenya. This article concludes that for the institutionalisation of CSR in Kenya, attention must be paid to conditions that stifle CSR uptake such as lack of government regulations, and the government's capacity and commitment to enforce regulation. The establishment of functional CSR institutions and a vibrant civil society that advance civil regulation ought to be encouraged. (shrink)

We describe the ongoing citations to biomedical articles affected by scientific misconduct, and characterize the papers that cite these affected articles. The citations to 102 articles named in official findings of scientific misconduct during the period of 1993 and 2001 were identified through the Institute for Scientific Information Web of Science database. Using a stratified random sampling strategy, we performed a content analysis of 603 of the 5,393 citing papers to identify indications of awareness that the cited articles affected by (...) scientific misconduct had validity issues, and to examine how the citing papers referred to the affected articles. Fewer than 5% of citing papers indicated any awareness that the cited article was retracted or named in a finding of misconduct. We also tested the hypothesis that affected articles would have fewer citations than a comparison sample; this was not supported. Most articles affected by misconduct were published in basic science journals, and we found little cause for concern that such articles may have affected clinical equipoise or clinical care. (shrink)

Why is it so plausible that business organisations in contemporary society use values in their communication? In order to answer this question, a sociological, system theoretical approach is applied which approaches values not pre-empirically as invisible drivers for action but as observable semantics that form organisational behaviour. In terms of empirical material, it will be shown that business organisations resort to a communication of values whenever uncertainty or complexity is very high. Inevitably, value semantics are applied in organisations first when (...) the speakers are uncertain about which stakeholders to whom they have to address or when different stakeholder groups have to be addressed simultaneously ; second, when the identity of the organisation has to be described; and third, when future strategic options that cannot be expressed by quantitative terms have to be communicated. Values accordingly play a role in organisational practice when certain aspects are indeterminate. Therefore, they are a means for organisations to communicate under fuzzy circumstances. On the basis of these findings, new approaches to value management can now be formulated. (shrink)

Why is it so plausible that business organisations in contemporary society use values in their communication? In order to answer this question, a sociological, system theoretical approach is applied which approaches values not pre-empirically as invisible drivers for action but as observable semantics that form organisational behaviour. In terms of empirical material, it will be shown that business organisations resort to a communication of values whenever uncertainty or complexity is very high. Inevitably, value semantics are applied in organisations first when (...) the speakers are uncertain about which stakeholders to whom they have to address (uncertainty) or when different stakeholder groups have to be addressed simultaneously (complexity); second, when the identity of the organisation has to be described; and third, when future strategic options that cannot be expressed by quantitative terms have to be communicated. Values accordingly play a role in organisational practice when certain aspects are indeterminate. Therefore, they are a means for organisations to communicate under fuzzy circumstances. On the basis of these findings, new approaches to value management can now be formulated. (shrink)

Although there is now a substantial body of literature exploring the effects of language diversity in international management contexts, little attention has been paid to the ethical dimensions of language diversity at work. This conceptual paper draws on the concept of epistemic injustice in order to explore how language, and in particular corporate language policies, may act as a source of epistemic injustice within the workplace. It demonstrates how language competence affects credibility judgements about a speaker, and also considers how (...) corporate language policies can create situations of hermeneutic injustice, in which marginalised groups are denied the vocabularies to understand their own experiences. Finally, ways in which such epistemic harms can be reduced are discussed, and the possibilities for management education to create epistemically responsible managers are highlighted. (shrink)

This article considers why the influential neo-republicans Philip Pettit and Richard Bellamy tend to minimise or deny the role that natural or moral rights play in republican thought. It argues that their specific views about the theoretical role of such rights are motivated by methodological commitments. In Pettit’s case the commitments are to consequentialism and formalism, while in Bellamy’s it is to proceduralism. But these commitments get in the way of providing a fully adequate account of the value of freedom (...) as non-domination: one that allows us to determine when citizens actually enjoy this kind of freedom. Finally, the article argues that a full explanation of what it means to enjoy freedom as non-domination must unavoidably appeal to normative notions. (shrink)

This chapter examines the normative question of whether the cultivation of patriotic and nationalist ideals and attachments should have a central place in programs of civic education. It argues that the most useful way to draw the distinction between patriotism and nationalism focuses on their respective objects of loyalty; patriotism is loyalty to a country while nationalism is loyalty to a people. This way of distinguishing between patriotism and nationalism forms the background for the discussion of a variety of instrumental (...) and non-instrumental arguments for cultivating patriotic and nationalist political attachments in schools. It also examines an assumption common to these programs of civic education: that a shared identity is crucial for citizens to have a sense of belonging that supports social stability and desirable forms of political change. The final part of the chapter introduces a number of alternative educational proposals that aim to avoid some of the difficulties faced by patriotic and nationalist strategies. These alternative proposals aim to encourage good citizenship while taking into account new challenges generated by the political, social, and economic conditions of an increasingly globalized world. (shrink)

Let Q be an equivalence relation whose equivalence classes, denoted Q[x], may be proper classes. A function L defined on Field(Q) is a labelling for Q if and only if for all x,L(x) is a set and L is a labelling by subsets for Q if and only if BG denotes Bernays-Gödel class-set theory with neither the axiom of foundation, AF, nor the class axiom of choice, E. The following are relatively consistent with BG. (1) E is true but there (...) is an equivalence relation with no labelling.(2) E is true and every equivalence relation has a labelling, but there is an equivalence relation with no labelling by subsets. (shrink)

This book updates and adds to the classic Social Movements of the Sixties and Seventies, showing how social movement theory has grown and changed.

Name der Zeitschrift: Klio Jahrgang: 98 Heft: 1 Seiten: 241-262.

This article reports on Art-at-Work, a twenty-four-hour exhibition that took place on Auckland University of Technology’s North Shore campus on 17 July 2013. The passing away of progressive educator Elwyn S. Richardson was the catalyst for this project that emerged simultaneously alongside the Elwyn S. Richardson symposium, Revisiting the early world. Researching the history of progressive education, and its relationship to art, in Aotearoa/new Zealand created an opportunity to enact a relational curatorial approach to art-centred research in education. Artworks, including (...) archival children’s works, were installed, others performed, in three re-imagined sites across the campus. The project was informed by an understanding of walking as something to do with knowing as seeing, a seeing that opens up spaces and places, and, with a nod towards Michel Serres’ notion of the parasite, the practice of walking is productive in agitating points of rupture. The exhibition’s audience-publics were equipped with a ‘Site-Map’ that invited them to construct a ‘walk-talk the landscape’ of their own making. It was anticipated that the points of rupture that would emerge would enable imaginings of a different ordering of events to emerge, different to those that are already known and understood as well as to those that might otherwise unfold within a narrow neoliberal narrative. The project overview offered in this article reveals our endeavour to do something different with research in education, with history, to be attentive to art, with art, making art matter, keeping art in touch, with education, in twenty-first century learning teacher education environments. (shrink)

Tinguelys gesamtes Œuvre scheint vom Vanitas-Motiv grundiert: seine sinnlosen Maschinen aus Schrott, sich selbst vernichtenden, ephemeren Artefakte, die in Form von Flügelaltären stattfindende Auseinandersetzung mit dem Tod und erst recht der eine barocke Tragikomödie referierende Cenodoxus. Dass dieser Eindruck trügt, zeigt sich sobald das scheinbar Evidente mit den frühneuzeitlichen Spielarten der Vanitas konfrontiert wird. Dennoch adaptiert und inszeniert Tinguely das Motiv mit dem melancholischen Gestus des seines Heilshorizonts verlustig gegangenen Subjekts.

This article addresses theoretical problems around the notion of ‘choice’, using empirical data from a three-year, ESRC-funded study of identity, transition and footwear among both women and men. With a focus on female participants who wore, or had worn high-heeled shoes, it draws on Budgeon’s argument for viewing the body as event, as becoming, and Finch’s use of the concept of display, to explore the temporalities of high-heeled shoe wear, particularly as an aspect of ‘dressing up’. Data from both focus (...) groups and year-long case studies allowed everyday and life course patterns of high-heeled shoe wear to be explored – in many cases, as they unfolded. This material has led us to critique the linear, goal-oriented nature of a modernist ‘project of the self’, and to argue that identification, as a dynamic process, may often be erratic, partial and temporary. Emphasized femininity, it is suggested, can be ‘displayed’ episodically, as an aspect of ‘doing gender’, a perspective that problematizes notions of a ‘post-feminist masquerade’ that inevitably secures gender retrenchment. Through an examination of the occasions and non-occasions that pattern the temporalities of women’s lives, therefore, the article demonstrates a distinction between displaying femininity and doing gender, one that simultaneously sheds light on their relationship with one another. (shrink)

Los juegos funerales en honor de Patroclo presentan como componente estructural el catálogo de los contrincantes en tres versiones diferentes. El presente trabajo analiza el modo en que este componente estructural revela los aspectos accidentales o inexplicables de la existencia humana desde la perspectiva de la ética homérica The Funeral Games in honor of Patroclus shows the catalogue of contenders as a structural component in three different versions. The present work analyzes the way in which this structural component reveals accidentals (...) or unexplainable aspects of human life from the point of view of Homeric Ethic. (shrink)

Public and government outrage over recent tax fraud and tax shelter cases led to significant changes in the preparer penalty laws under the Small Business Work Opportunity Act of 2007. This study experimentally examines the effectiveness of the revised preparer penalty provisions at reducing tax preparer aggressiveness. Specifically, we examine the impact of two significant components of the changes to the preparer penalty provisions - the increase in penalty amount and the increase in the likelihood of sustaining the tax position (...) required to avoid penalty imposition (required likelihood threshold) - on tax preparers’ willingness to (1) recommend an uncertain position and (2) sign a tax return containing an aggressive position. The results suggest that both the increase in penalty amount and the increase in required likelihood threshold reduce tax preparers’ willingness to recommend an uncertain position and/or sign a tax return containing an aggressive position. Of the two components, the results indicate that the increase in required likelihood threshold is more effective at reducing tax preparer aggressiveness than the increase in penalty amount. Congress may want to rethink its recent decision to reduce the required likelihood threshold for many of the decisions that tax preparers make with their clients. (shrink)

El trazo gestual y la línea, originarios del campo del dibujo y de las artes visuales, poseen diversas funciones, además de numerosas finalidades comunicativas. En este trabajo realizamos primero un estudio de sus principales funciones: representativa, simbólica, y expresiva. Para posteriormente, corroborar como este elemento gráfico desvela un aporte de información y contenidos determinantes en manifestaciones y disciplinas ajenas a las artes.

In order to present the incidence of the dynamic turn in the logic of scientific research, we begin with a section, in this article, that deals with logical games as triggers of this dynamic turn in contemporary logic, together with the program of logical dynamics of information and interaction. We briefly introduce the main characteristics of the logic favorable to independence and the game-theoretical semantics, of dialogical logic, as well as the essential elements of this program. Although from any of (...) these points of view we have a list of logical tools to deal with more clearly epistemological issues, we highlight the role of dynamic epistemic logic, to which we dedicate the following section. There follows another one in which we enter the logical studies of abduction as one of the fundamental problems of contemporary epistemology and, in a new section, in terms of the theoretical constructs of the preceding sections, we present and explain a phenomenon that emerged in the field of linguistics, the case of the discovery of the Amazonian language pirahã, which should be considered an anomaly within the framework of the Chomskian theory. (shrink)

In order to present the incidence of the dynamic turn in the logic of scientific research, we begin with a section, in this article, that deals with logical games as triggers of this dynamic turn in contemporary logic, together with the program of logical dynamics of information and interaction. We briefly introduce the main characteristics of the logic favorable to independence and the game-theoretical semantics, of dialogical logic, as well as the essential elements of this program. Although from any of (...) these points of view we have a list of logical tools to deal with more clearly epistemological issues, we highlight the role of dynamic epistemic logic, to which we dedicate the following section. There follows another one in which we enter the logical studies of abduction as one of the fundamental problems of contemporary epistemology and, in a new section, in terms of the theoretical constructs of the preceding sections, we present and explain a phenomenon that emerged in the field of linguistics, the case of the discovery of the Amazonian language pirahã, which should be considered an anomaly within the framework of the Chomskian theory. (shrink)