Search results for "Custom"

Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments

2015

We examine the effects of pressures from client management and the audit firm’s own management control systems (MCS) on auditors’ willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept the client’s aggressive accounting react by increasing the size of the proposed adjustment needed to bring the client’s accounting into conformity with GAAP. However, we find that when client management promotes the jointness of interests they share with the auditor or the audit firm’s MCS focuses the auditor more on client service quality the auditor experiences increased affinity for the client an…

The Southern African Development Community (SADC): An Analytical Overview of Its History, Policies and Institutional Framework

2017

This chapter gives fundamental background information about the history and development of regionalism in Southern Africa and about the current state of the SADC as a modern regional integration organisation. In terms of an analytical overview, Muntschick reflects briefly on the formation, character and objectives of the region’s old regionalisms such as the Southern African Customs Union (SACU), the Frontline States (FLS) and particularly the Southern African Development Co-ordination Conference (SADCC) as predecessors of the SADC. Also, this chapter turns to the new regionalism and provides detailed information on the SADC as an organisation, its member states, key agenda and central poli…

Enhancing strategy design and planning in public utilities through “dynamic” balanced scorecards: insights from a project in a city water company

2008

In the last decade there has been an increasing effort to provide public utilities managers with planning and control tools, to take into account not only operational but also strategic issues. Among them are customer satisfaction, internal business process efficiency, business image, and bargaining power against other counterparts (e.g., the municipal administration). Often, however, such an effort has been oriented to generate a large volume of data, focused only on financial indicators and on a static view of the relevant system. This paper shows how the use of “dynamic” balanced scorecards can significantly improve the planning process in a strategic learning perspective. Insights from …

Le informazioni sulla banca

2017

Lo scritto indaga sulla possibile individuazione nell'ordinamento bancario di norme volte a sancire l'obbligo di fornire ai clienti dei servizi bancari informazioni relative alla banca. Ipotizza poi rimedi a presidio di tale obbligo. The paper investigates the possible identification in the banking system of rules aimed at establishing the obligation to provide banking customers with information relating to the bank. Finally, tha Author examines possible remedies for cases of violation of this obligation.

Bibliotecas versus librerías de grandes superficies comerciales : usuarios y clientes

2007

En este artículo se analiza la polémica que surgió en Estados Unidos en 1998 entre la pervivencia de la biblioteca tradicional y una nueva forma de entender la información en las librerías de las grandes superficies comerciales. Después de una breve historia del origen de las grandes librerías y su posterior integración en las grandes superficies comerciales se examina como ha influido en la biblioteca esta nueva práctica empresarial. Cómo pretende convertir al usuario en cliente y obligarle a pagar por determinados servicios bibliotecarios. Por último, reflexiona de la manera que la popularización del ordenador y la irrupción de Internet han reforzado el papel de la biblioteca como centro …

Institutional Forgiveness in Borana Assemblies

1992

The Family among the Oromo-Borana: A case of Customary Law in Ethiopia

1995

Customary Institutions in Contemporary Politics, Borana Zone, Oromia, Ethiopia

2012

Decisions in the Shade: Political and Juridical Processes among the Oromo-Borana

2005

Sull'organizzazione sociale tradizionale dei Borana: Contributo al dibattito

1988

This article deals with the traditional social organization of the Borana, an Oromo-speaking pastoral group of Northern Kenya and Southern Ethiopia. A special attention is reserved to the political role of four basic institutions: the kinship system, the gadaa system, the hariyaa system and the qaalluu. Cet article concerne l'organisation sociale des Borana, un groupe pastoral de langue Oromo du Kenya septentrional et de l'Ethiopie méridionale. Une attention particulière est portée au rôle politique de quatre institutions fondamentales: le système de parenté, les systèmes gadaa et hariyaa, et le qaalluu.