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31.
This paper analyzes how Caribbean-American poet and activist Audre Lorde textualizes the experience of breast cancer in her journals. Lorde confronts the narrative of the female body provided by the biomedical approach and challenges the passive role she is expected to play as a sick person. She deplores misinformation to patients and the insistence on reconstructive surgery after a mastectomy. Lorde denounces the discursive aggression toward women that is the result of the hidden patriarchal impositions insidiously operating within medical practices. She believes medical discourse has often been used to implement many of the precepts that underlie a male-centered society, shaping the gendering of women in line with a patriarchal worldview. This paper examines how Lorde faced with such a hostile situation, managed to overcome it, by speaking up and putting her fears and her hopes into words. Her personal diaries, The Cancer Journals (1980) and A Burst of Light (1988), constitute today a fundamental point of reference and an important contribution to the feminist cause.  相似文献   
32.
    
This empirical study investigates the compliance of 344 Chinese listed companies with the Accounting Standard for Enterprises No. 20‐Business Combination, a mandatory reporting standard applicable to companies involved in business combinations. China has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by Chinese listed companies. While companies audited by Chinese domestic auditors have significantly lower compliance than companies audited by Big Four auditors on supplementary disclosure that is mandatory under the Chinese accounting standards, compliance remains low even after companies receive unqualified reports from these international auditors. There appears to be a lack of commitment, and possibly expertise, among Big Four auditors, in fully applying the reporting requirements of the business combination standard in a Chinese setting. This raises concerns about the independence of Chinese auditing in disclosing reliable information about business combinations. Broader theoretical contributions of the paper go beyond the Chinese context by problematizing whether well‐resourced international auditors uphold internationally expected standards or succumb to local non‐compliant practices.  相似文献   
33.
    
Contemporary research on white racial attitudes on race and crime reflect a grouping of opinions on a traditional liberal-conservative scale. These two groupings reflect what sociologists and political scientists call ‘issue constraint’ or a ‘clustering’ of ideas into a specific ideological worldview. Many now argue this gulf is growing; a white ‘culture war’ that many interpret as evidence of the increasing fracturing and political bifurcation of white racial identities over ‘hot button’ topics like race and crime. While a substantial literature on race and crime finds white racial attitudes to vary by educational level and political orientation, we know less about shared understandings of crime and race in relation to the processes of white racial identity formation. Rather than view attitudinal statements on race and crime as accurate reflections of essential different and static white racial political positions or ideological orientations, additional scholarship can examine discourse on crime and race as constitutive of the white identities that wield them. Drawing from an ethnographic study with conservative white nationalists and liberal white antiracists, this paper addresses the following question: what is the relationship between discourse on crime and race and the ongoing process of white racial identity formation?  相似文献   
34.
营业转让中债务人通过“金蝉脱壳”之计逃废债务的现象频发,为了改变债权人所处的不利地位,需要从法理上澄清现行债务承担规则存在的迷乱,同时梳理国内外的相关制度,在比较借鉴的基础上,全面建构债权人利益保护机制:一是完善债权人知情权的实现程序,建立债权保护的事前防范机制;二是夯实债务承担规则的法理基础,重构债权保护的事后救济机制。  相似文献   
35.
This article analyzes and discusses the adoption and implementation of Business Process Re‐Engineering (BPR) at a hospital and Balanced Scorecard (BSC) at a local government. At the hospital, BPR was adopted as a solution to problems, but became de-coupled from operations, and later used for legitimacy reasons. At the local government, without having identified clear problems, BSC was adopted as an attractive solution but became coupled, rather than de-coupled, to operations. Our study shows that de-coupling does not follow the path proposed by neo-institutional theory, and that legitimacy from popular management concepts can be obtained both by coupling and by de-coupling the concepts from operations.  相似文献   
36.
    
This article discusses several problematic aspects of the call for reparations to Africa for the slave trade. The call for reparations is based on questionable interpretations of international law, and questionable interpretations of history. There are debates regarding both the numbers of slaves, and the characteristics of slavery, in the Americas, the Arab world, and Africa itself, which influence consideration of whether reparations are justified. There are also debates regarding both the contribution of the trans-Atlantic slave trade to Western development, and how the trade under-developed Africa. Thus, the call for reparations is heavily based on a counterfactual approach. Nevertheless, serious discussion of whether the West owes reparations to Africa for the slave trade might deflect the future consequences of political resentment of the West in Africa.  相似文献   
37.
How do immigrant Mexican workers perceive the policies and social discourses that regulate their insertion into American society as noncitizens and illegals? Using ethnographic fieldwork and in-depth interviews, evidence is presented that unauthorized Mexican migrants do not consider themselves lawbreakers but rather moral actors responding to difficult socioeconomic conditions. Informed by a keen understanding of the social forces oppressing them, these migrants articulate a discourse of social justice that works as a powerful counterpoint to the hegemonic ideas of citizenship, belonging, and illegality. A careful analysis of migrant social reflexivity offers a much-needed corrective to the prevailing top-down perspective typically offered among contemporary scholars. By looking at the ways in which migrants make sense of immigration policies and articulate their right to have rights, this examination departs from the widespread tendency among scholars and policy makers of analyzing the migrant’s social and civic status as a matter of assimilation and immigration control.  相似文献   
38.
This paper explores utilisation of the term small business in contemporary politics in the United Kingdom. First, the policy and practice implications of the term small business are examined, through the lens of political rhetoric. Use of the term over the period from 2004 to 2013 is examined, drawing upon the DataArt Guardian NewsTraces platform as both a method of initially visualising an overall pattern of the term’s use during the 10-year period, and a medium for facilitating data collection for analysis. The research question is: how is the term “small business” used in political rhetoric in the UK, in the identification of policy problems and solutions, and the creation of pending narrative? It is determined that the term small business is an ideograph with different and often competing meanings for various interest groups, and suffers from serious imprecision despite policy efforts which strive for legitimacy. Even with spikes in use reflecting election cycles and periods of economic stress, the term’s power is in its mutable but appealing vagueness, and its enduring quality as pending narrative. This leaves open obvious questions of both policy efficacy and the sufficiency of ideographic-laced rhetoric as a substitute for meaningful policy.  相似文献   
39.
    
The article presents a rationale for communicative, conceptual, cognitive and procedural challenges experienced by litigants in person in financial remedy proceedings. The article also explores oscillation between written and spoken legal genres and narrative development strategies which litigants in person have to use throughout different stages (from the early stages of starting proceedings, filling in court forms and providing documentation, through the negotiation process to interaction in court). While legal professionals express themselves in paradigmatic legal mode influenced by legal acts and legislation, litigants in person tend to express themselves in narrative mode similar to everyday storytelling. The objective is to investigate obstacles litigants in person experience during the process originally designed by legal professionals for legal professionals. The article evaluates different options for empowering lay people involved in legal proceedings and argues for the need to provide more specific support for different stages of family proceedings.  相似文献   
40.
    
Aggressive tax planning by multinational enterprises (MNEs) costs EU member states between €50-70 billion and €150-190 billion per annum through base erosion and profit shifting (BEPS). This tax gap has been blamed on ‘unethical’ companies acting legally, but inappropriately. Action to curtail this behaviour has been made possible by the confluence of two powerful movements: a popular articulation of tax morality as it relates to MNEs and the high issue salience reached as a consequence of the financial crisis and austerity in Europe, an emerging discourse around tax morality, and the efforts of prominent whistleblowers. As a result, domestic governments have removed their ‘soft’ veto and facilitated supranational bodies in innovating on corporate taxation, helping to rebalance the technical and structural superiority of MNEs in the international tax system.  相似文献   
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