Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena.

The bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.

This edited book examines silence and silencing in and out of discourse, as viewed through a variety of contexts such as historical archives, day-to-day conversations, modern poetry, creative writing clubs, and visual novels, among others. The contributions engage with the historical shifts in how silence and silencing have been viewed, conceptualized and recorded throughout the course of the twentieth and twenty-first centuries, then present a series of case studies from disciplines including linguistics, history, literature and culture, and geographical settings ranging from Argentina to the Philippines, Nigeria, Ireland, Morocco, Japan, South Africa, and Vietnam. Through these examples, the authors underline the thematic and methodological contact zones between different fields and traditions, providing a stimulating and truly interdisciplinary volume that will be of interest to scholars across the humanities.

Catastrophes and crises are exceptions. They are disruptions of order. In various ways and to different degrees, they change and subvert what we regard as normal. They may occur on a personal level in the form of traumatic or stressful situations, on a social level in the form of unstable political, financial or religious situations, or on a global level in the form of environmental states of emergency. The main assumption in this book is that, in contrast to the directness of any given catastrophe and its obvious physical, economical and psychological consequences our understanding of catastrophes and crises is shaped by our cultural imagination. No matter in which eruptive and traumatizing form we encounter them, our collective repertoire of symbolic forms, historical sensibilities, modes of representation, and patterns of imagination determine how we identify, analyze and deal with catastrophes and crises.This book presents a series of articles investigating how we address and interpret catastrophes and crises in film, literature, art and theory, ranging from Voltaire's eighteenth-century Europe, haunted by revolutions and earthquakes, to the 1994 genocide in Rwanda to the bleak, prophetic landscapes of Cormac McCarthy.

This volume presents multiple idiographic, archaeological studies of vernacular watercraft from North America and the Caribbean. Rather than attempt to synthesize all vernacular types, this volume focuses on ship construction data recovered through archaeological investigations that has been used to make inferences about culture. This collection of case studies, including many examples from cultural resource management and graduate student theses, presents a thematic exploration of cultural adaptation as expressed through ship construction.

While the right to adequate food is often discussed in the context of developing countries, especially in situations where access to adequate food is a problem on a larger scale, this book focusses on the right to food in two Western countries in which theoretically the circumstances allow this right to be enjoyed by each individual. Through a legal comparative study, the enforceability of the right to food is compared between the Netherlands and Belgium in light of the current UN Human Rights system. There seems to be a difference between what the countries do, what they say they do, and what they should do on the matter. As it appears, the coincidental constitutional circumstances mainly determine the enforceability of the right to food, rather than the content of the human right in itself. This book includes a thorough analysis of suitable comparative legal methodology and the embedment of the right to food in the UN human right system. Furthermore, for both countries, an in-depth analysis of the case law on the right to food (mostly concerning the status of foreigners), the constitutional context in which the Judiciary operates, and the relevant UN reports and subsequent procedures are outlined. Finally, recommendations are made to both countries and the relevant UN Committees.

Gender and love are so intimately interconnected that it sometimes seems as though they bring each other into being. But their relationship is shifting as human society develops new understandings of identity, gender and the self. The chapters in this volume explore the convoluted and ever-changing nature of love, gender and identity from a variety of disciplines and perspectives, bearing testimony to the perennial appeal of this field of inquiry. There are chapters on the historical constructions of love and gender; the philosophical aspects; the faultlines in twenty-first-century heteronormativity; and the challenges of love from and within the margins. Gender and love are interdisciplinary and this volume will appeal to scholars from all disciplinary protocols.

Based on a wide range of field studies, Sir Raymond Firth discusses the geographical and historical factors that determine the development of racial groups; shows how culture is an out-growth of natural environment; and describes how various societies have solved the economic, technological, social and sexual problems that confront them. The book provides a framework for understanding all human societies and interpreting the changes that take place within them.

The concept of 'wilderness' as a foundational idea for environmentalist thought has become the subject of vigorous debates. Myths of Wilderness in Contemporary Narratives offers a taxonomy of the forms that wilderness writing has taken in Australian and Canadian literature, re-emphasizing both country's origins as colonies.

Growing dependency, increased contact and interactions, and the development of a participatory world culture have brought the topic of culture change to our attention as never before. Naylor examines the various issues and aspects of change, particularly directed or intended change, as it occurs within multicultural settings. He combines the best information available on the topic of change and provides a comprehensive model for change processes in an effort to supply the reader with the essentials required for understanding culture change and working within its contexts. It is appropriate for courses in anthropology, sociology, education, development studies and health, and will serve equally well for either undergraduate or graduate levels.

In the years since World War II, what began in the United States as a shift from a wartime to a peacetime economy soon led to a massive outpouring of new commercial offerings of consumer products and services accompanied by unprecedented efforts to market these commodities. How, Monroe Friedman asks, did these extraordinary commercial developments change the American people over the course of the postwar period? He offers the beginnings of an answer to this, and many other related questions, by bringing together the individual components of a recently completed series of studies on changes in language used in the popular literature of the United States since 1945. The studies ask how literature has been influenced by commercial developments. Brand names were used as the indicator of linguistic influence, and detailed content analyses were conducted to examine trends in the use of brand names in popular literature contexts. The first chapter provides background information for the individual studies and the last chapter attempts to make sense of their aggregate findings. Several intervening chapters examine the results of content analyses of popular novels, plays, and songs of the postwar era. Additional chapters look at the use of brand names in newspaper reporting of non-business stories, as well as the symbolic communication functions of brand names in both humorous and non-humorous writings. The penultimate chapter uses test data from Consumer Reports to analyze the quality of the consumer products whose brand names are used frequently in the popular literature of the postwar era. Friedman offers a unique and important combination of quantitative and qualitative approaches to an extremely large and diverse set of popular culture materials. His findings, which shed light on significant commercial developments of the postwar period, cut across many disciplines including American studies, history, literature, journalism, drama, linguistics, marketing, advertising, mass communications, sociology, psychology, and popular culture.

Although Eugene O'Neill's work has generated much scholarship, his one-act plays have not received the critical attention they deserve. Given that O'Neill began his career writing such plays, including his justly famous "Sea Plays," associated with the Provincetown Players, it is surprising that his one-acts have been largely neglected. This collection aims to fill the gap by examining these texts, during what can be considered O'Neill's formative writing years, and the foundational period of American drama. A wide-ranging investigation into O'Neill's one-acts, the contributors shed light on a less-explored part of his career and assist scholars in understanding O'Neill's entire oeuvre.

This book is a collection of essays covering a range of issues related to socioeconomic inequalities and diversities. The authors, leading social scientists of diverse nationalities, represent varied perspectives. The book has essays on multiculturalism, social inclusion and exclusion of minorities and other marginalized groups such as low castes, linguistic minorities, Adivasis (tribals), persons with disability and unemployed youth. The book focuses on some innovative concepts considered necessary to understand the very process and evolution of aspects of social development such as pro-sociality, authentic responsible self and leadership ideology. The book deals with the challenges for achieving social development and societal harmony. The book will be a very useful resource for social science scholars and particularly for social and cultural psychologists, development professionals and administrators interested in the issues related to social development, social diversity and inter-group relations. The book will also be useful for policy formulation and action.

Today, more Americans than ever are going abroad to visit, work, or study. Increasingly, the ability to communicate and work in cross-cultural situations is seen as an important determinant of success in business, government, education, and the social services. Being successful depends less on what you know of a particular culture than it does on what you know about managing new cultural situations.

This book provides a comprehensive and practical guide to communicating, learning, and adapting within any new cultural environment. It begins by examining what culture is and why it is important. It then goes on to outline the process of cross-cultural adjustment, and presents some highly effective tools and strategies for avoiding culture shock, while encouraging learning. Advice on learning a language, preparing for the transition, settling in, working and living overseas, and planning re-entry into U.S. culture is given. One of the book's most useful features is the presentation of a detailed plan for actually making the transition from one culture to another. It also provides a detailed chapter on re-entering the home environment, again to aid in minimizing shock and anxiety. The skills learned from this book are essential to success and can be put to use in any new culture, anywhere in the world.

Through the narratives and movements of survivors of the war in Lanka these interconnected essays develop the concept of 'survival media' as embodied and expressive forms of mobility across borders.

"Key Terms in Latino/a Cultural and Literary Studies" is an indispensable reference source comprised of hundreds of key terms central to this important and developing field.

A one-stop resource for students and teachers working in the rapidly developing fields of Latino/a cultural and literary studies

Comprised of a glossary of hundreds of terms central to this important field - from "Americanization," "AIDS" and "Cultural Imperialism" to"Rap and Hip Hop" and "Zoot-Suit Riots"

Represents and captures the interdisciplinary and international nature of Latino/a Studies

An indispensable reference for anyone who needs a helpful guide to this dynamic and flourishing area of study.

Winner: Spur Award, Best Western Nonfiction "Yeeeeehaaah!" Nightly that raucous cry breezes out from beneath the broad-brimmed Stetsons of boot-scootin line dancers at boisterous bars called Cadillac Ranch, Cactus Moon, or Stallions & Stars. And that, Michael Johnson tells us, is just one of the many signs that Americans have rekindled--and refashioned--their love affair with the American West. These "New Westers," Johnson reveals, line-dance and two-step, listen to Garth Brooks and George Strait, drink beer from long-neck bottles, wear clothes ordered from Sheplers, watch rodeo on ESPN, play Wild West arcade games, eat fajitas and tacos in stucco-style Mexican cafes, collect Western art and Native American crafts, and vacation in and move to the West. "New Westers" rewrite the history and biography of the West. They re-imagine the West in cowboy sagas and poetry, Native American novels, Mexican-American drama, nature writing, revisionist films, eclectic visual artwork, and neo-traditional music. They flock to movies like Thelma and Louise, Unforgiven, and Dances with Wolves or mini-series like Lonesome Dove and read bestsellers like The Crossing and All the Pretty Horses. "New Westers" are men and women who may or may not have ever hitched up a horse but who want a "personal" West. At the end of an urbanized century adrift in confusing change, they seek a more natural home, a fuller and wider sense of place, and a deeper and more colorful personal identity. They also want, Johnson shows, to revive the dream of the mythic West--but on new and different terms. They overrun the Old West and yet strive to preserve it, raising troubling new concerns about the differences between the mythic and the real, between traditional and contemporary cultural influences. Infused with true grit and true affection, Johnson's immensely entertaining book takes us on a lively jaunt through a colorful and amazing landscape. His celebration of things Western will be treasured by all armchair cowpokes or anyone who's ever dreamed of riding the high country.

In the Houses of the Holy: Led Zeppelin and the Power of Rock Music examines the important issues surrounding the music and image of one of the most innovative and successful rock bands ever. The band influence is examined both through an explication of the music and an ethnographic study of Led Zeppelin fans, who are quite candid about their likes and dislikes in the band's history. More than just a sampling of opinion, Fast uses this research to underscore her own findings on gender and sexuality, the creation of myth and the use of ritual, the appropriation of Eastern musics and the blues, the physicality of the music, and the use of the body in performance. Specific pieces, "Dazed and Confused", "Kashmir", "Stairway to Heaven", and "Whole Lotta Love" form the basis of an examination of the group's long-lasting appeal and their musical development.

Researchers in the new field of literary-and-cultural studies look at social issues - especially issues of change and mobility - through the lens of literary thinking. The essays range from cultural memory and migration to electronic textuality and biopolitics.

Through a unique combination of theoretical scope and material, and historical, breadth The Hermeneutics of Suspicion poses an original investigation into our understanding of alterity in Indian literature and history, and significantly contributes to an emerging discourse on East-West literary relations. Hans Georg Gadamer's notion of hermeneutical consciousness seeks to open up a cultural context through which to engage the other. It stands in opposition to the hermeneutics of suspicion advocated by recent popular theories, such as colonial discourse analysis, multiculturalism, postcolonial theory, the critique of globalism, etc. In his late work, Paul Ricoeur charts a middle path between the hermeneutics of suspicion and a hermeneutical consciousness that addresses the ontological and ethical categories of otherness. His approach reflects concerns voiced elsewhere, particularly in the historiography of Michel de Certeau and the ethics of Emmanuel Levinas. This volume follows the path proposed by Ricoeur and, alongside Certeau and Levinas, provides an examination of varying representations of the Indian Other in classical Greek and Sanskrit sources, the writings of Church Fathers, apocryphal literature, the Romance tradition, Portuguese and Italian travel narratives and Jesuit mission letters. In the various texts examined, the problems of translation are highlighted together with the sense that understanding can be found somewhere between the different approaches of hermeneutical consciousness and critical consciousness. This book not only looks at the European reception of the Indian other, but also looks at the ancient Indian view of its others and the cross-pollination of Indian concepts of otherness with the West.

First published in 1990. Routledge is an imprint of Taylor & Francis, an informa company.

Development is not an all-powerful machinery imposing its will upon powerless actors. Rather, it is a complex process that brings together multiple actors with diverse agendas. Participants' power in affecting outcomes results from their ability to mobilize discursive and material resources and to control and manipulate time and spatial contexts. This work critically examines development practices and various forms of collective action based on detailed ethnographical analysis of the Yacyreta hydroelectric project. The story unfolds in the borderlands of Paraguay and Argentina in the heart of the Latin American Southern Cone where local political cultures are responding to global forces that now dictate economic integration. Although relatively unknown today to the world, this area promises to exert a strong global impact in the near future.

The saga of the Yacyreta hydroelectric project on the Argentina-Paraguay border not only illustrates the radical change in the power dynamics of the Latin American Southern Cone region, but also reflects the transformation of development discourse and practice during the last decades. It examines the relationship between the weakened role of the nation-state in decision making and the emergence of nongovernmental organizations and grassroots movements as key development actors. Because the Yacyreta dam is being built in the borderlands of two countries as a binational undertaking, it threatens the boundedness of nation-states precisely where sovereignty is traditionally guarded--the national frontiers. Under these and other global challenges of deterritorialation such as processes of regional integration encouraged by Mercosur (Common Market of the South), popular conflicts have become spatialized, reflecting both the resilience of national imaginings and histories of exclusion and exploitation.

This study demystifies populist and romanticized academic constructions of subaltern groups. It shows that the outcomes of popular struggles can be one of accomodation and cooperation and not resistance. Nonetheless, they constitute serious threats to planned development. It challenges current approaches in development that advocate participation, empowerment, and communication.

Young people grow up in varied circumstances with different priorities and perspectives. While youth does not exist as a single group we need to understand what is happening in young people's lives. Rethinking Youth challenges the conventional wisdoms surrounding the position and opportunities of young people today and provides a systematic overview of the major perspectives in youth studies.The authors demonstrate how the concept of youth involves a tension between the social significance of age, which gives young people a common status, and the significance of social divisions. Drawing upon studies from different societies, they examine debates surrounding youth and economy, youth development, youth subcultures, youth transitions and youth marginalisation.Rethinking Youth offers a provocative critique of mainstream conceptions of youth, the programs and strategies designed for 'at risk' young people, and policy development in youth affairs. It calls for greater sensitivity to the complexities of youth, and greater emphasis on democracy and equality in dealing with the problems experienced by young people in a rapidly changing world.Johanna Wyn is Director of the Youth Research Centre at the University of Melbourne. Rob White lectures in Criminology at the University of Melbourne.

The question of ignorance occupies a central place in anthropological theory and practice. This volume argues that the concept of ignorance has largely been pursued as the opposite of knowledge or even its obverse. Though they cover wide empirical ground - from clients of a fertility treatment center in New York to families grappling with suicide in Greenland - contributors share a commitment to understanding the concept as a productive, social practice. Ultimately, The Anthropology of Ignorance asks whether an academic commitment to knowledge can be squared with lived significance of ignorance and how taking it seriously might alter anthropological research practices.

Shlapentokh . . . former senior fellow at MoscoW's Institute of Sociology, has written an important study of responses to the general domestic crisis of the USSR. The first half of the book is devoted to examination of the background of the current crisis; the second half covers major ideological tendencies, conservative, ' neo-Stalinist, ' and liberal.' Shlapentokh shows how Gorbachev has gradually absorbed much, but by no means all, of the liberal' ideology but concludes that future prospects for liberalizing tendencies are highly uncertain. . . . Shlapentokh's insights make this first comprehensive treatment of Soviet ideology in the Gorbachev era one of the more significant studies of the USSR in recent years. "Choice"

The mid-1970s found almost all spheres of Soviet society in economic, social, and moral decline, a decline that generated conflicting ideologies offering solutions. "Soviet Ideologies in the Period of Glasnost" provides a penetrating examination of these unofficial ideologies, both historically and analytically, based upon studies of Soviet media, literature, films, underground literature, and Western scholarly works. It is a thorough and well-documented discussion of unofficial thinking trends in the Soviet Union during the post-Brezhnev era.

View the Table of Contents .nbsp; nbsp; nbsp; Read the Introduction . "Oscar G. Chase studies the American legal system in the manner of an anthropologist. By comparing American 'dispute ways' with those of other systems, including some commonly believed to be more 'primitive, ' he finds interesting similarities that challenge the premise that we live in a society regulated by a rational and just 'rule of law.'" — New York Law Journal "A witty and engaging endeavor. . . . A good contribution to our professional knowledge, and it is a must reading." — Law and Politics Book Review "After readingLaw, Culture, and Ritual, no one could ever again think that our legal proceedings are nothing more than an efficient method of discovering truth and applying law. Oscar Chase effectively uses a comparative approach to help us to step back from our legal practices and see just how steeped in myths, rituals and traditions they are. Scholars will want to read this book for its contribution to comparative law, but everyone interested in American culture should read this book. Chase shows us that there is no separating law from culture: each informs and maintains the other.Law, Culture, and Ritualis a major step forward in the rapidly expanding field of the cultural study of law." — Paul Kahn, author ofThe Cultural Study of Law: Reconstructing Legal Scholarship "Having allowed ourselves to be convinced (wrongly) that we are the most litigious people in the world, Americans have become obsessed with finding (quick) cures. Oscar Chase's book sounds a salutary warning. By presenting striking comparative examples that shatter our parochialism, he forces us to examine the cultural roots of disputeprocesses." — Richard Abel, Connell Professor of Law, UCLA Law School Disputing systems are products of the societies in which they operate - they originate and mutate in response to disputes that are particular to specific social, cultural, and political contexts. Disputing procedures, therefore, are an important medium through which fundamental beliefs, values, and symbols of culture are communicated, preserved, and sometimes altered. InLaw, Culture, and Ritual, Oscar G. Chase uses interdisciplinary scholarship to examine the cultural contexts of legal institutions, and presents several case studies to demonstrate that the processes used for resolving disputes have a cultural origin and impact. Ranging from the dispute resolution practices of the Azande, a technologically simple, small-scale African society, to the rise of discretionary authority in civil litigation in America, Chase challenges the claims of some scholars that official dispute systems are more reflective of the interests and preferences of elite professionals than of the cultures in which they are embedded.