The focus of this study is the ethical conduct of Brazilian accountants, based on the Foucault (2001b) approach concerning the practice of Parrhesia. It is aimed to find out how characteristics of truth-telling activities can be framed as perceived by Brazilian accountants according to their beliefs and identify differences between these beliefs and how they actually practice in their profession. The motivation for using this approach was the fact that the existence of a professional ethical code hasn’t proven itself enough to curb moral deviations in professional conduct. This is an explor-atory and descriptive study with a quantitative approach. A survey was made through a structured questionnaire and featured a final sample composed of 5,087 respondents. Data were treated by descriptive analysis, Exploratory Factor Analysis (EFA) and Technical Analysis of Paired Data. Two different models were found. One for the beliefs composed of the factors: Courage, Duty and Sincerity. And another for practices, composed of the factors: Transparency, Compet-ence and Critique. The analysis of the frequencies of the mode of the paired variables (beliefs versus practice) showed higher frequencies for the assertions related to practice suggesting that Brazilian accountants are more effective in truth-telling activities in daily practices. Suggestions for educational institu-tions and professional entities were made, in order to enhance the ethical behavior based on the practices of the self.

The paper shows problems in the logistics and supply chains in the condition of enterprises in the Czech Republic. This subject was chosen because of the previous practice of the author. The top priority is screening of cost born in logistics. The paper deals with the logistics and logistics controlling as a potential source of savings and finding new possibilities for better organization and functions. It includes results of the research in the southern part of Bohemia. Data set was obtained from answers in questionnaires aimed to key issues of logistics and logistic controlling. The results of paper proved that bigger enterprises paid more attention to investigated problems – creating information sources and setting specialised departments. In the future there is a need to find the way how to establish the condition of controlling in small and medium sized enterprises.

The Zimbabwean crisis has involved massive downsizing of the economy and high rate of unemployment levels particularly in urban areas. Urban life has become increasingly unbearable for many poor urban households. Consequently, informal economic activities have blossomed and are making significant contributions to household income and livelihoods. The role of women in the informal economy is particularly pronounced. This paper examines the livelihood strategies and sources of income for women traders at Magaba. The empirical findings identified and unpacked diverse livelihood activities and strategies and the resources (or assets) that women deploy in constructing urban livelihoods. Though their livelihood portfolios complement any earnings from formal employment by household members and though they contribute to their household’s sustenance, there are a number of daily challenges which they face in their trading activities and which they seek to counteract through a range of often ingenious coping mechanisms. These findings were projected through a genre of qualitative and quantitative techniques. (Sustainable livelihoods, livelihoods, livelihood strategies, coping mechanisms).

This paper intends to explore the Socio-Economic contribution of Institution of Madresa in Pakistani society while critically evaluating the authenticity of criticism against the institution which has surfaced after the 9/11 incident, accusing Madresa to be the breading ground of militancy, terror networks and sectarian violence. Additionally the paper explores the free-for-all service of Madresa in providing education, increasing literacy rate and employability for the poorest of the poor. It is discovered that Madresa provide a near equivalent of primary to tertiary levels of education by only spending almost half the amount spent by its conventional counterparts in the country. Along with this residential Madaris save the poorest of children from various illegal activities including child prostitution. Furthermore role of religiosity in crime reduction is also discussed in the light of various cross-national secondary researches and it is argued that by enhancing the influence of Madresa to increase the religiosity of the society, crimes of all nature, including corruption and white collar crimes, can be significantly reduced. The most of the conclusion are drawn on the basis of limited data available on Madaris affiliated with Wifaq-ul- Madaris Al-Arabia (which adhere to Deobandi school of thought) therefore the confidence level of conclusions needs to be further enhanced by adding more primary data on other networks of Madaris operated with by Ahle-Tashee, Ahle- Hadith and Barelvi schools. The paper however provides a basis for further research in Pakistan to explore the influence of Madresa-initiated-religiosity on law and order situation, the degree of employability of Madresa graduates and the cost effectiveness of Madaris in all corners of Pakistan.

The study focused on evaluation of pond fish production in Umuahia South L.G.A. of Abia State. Data for the study were obtained from 40 pond fish farmers using a random sampling procedure. Well structured pretested questionnaire was used in data collection from the sampled farmers. Statistical analysis was accomplished by means of frequency distribution, percentages, cost and returns analysis and multiple regression analysis. The result of the study showed that there is a significant relationship between total revenue and farm size, feed cost, labour cost and cost of fingerlings. The result also showed that the cost of production was N141, 461.08 with the total revenue of N 321,400.00 and the net income of N 179,938.92 per production cycle for an average farmer indicating that pond fish production is a profitable venture in the study area. Despite its profitability, there were constraints to production which included inadequate finance, high feed cost, scarcity of good source of fingerlings and transportation cost. Based on findings of the study, development of good infrastructures and provision of minimal credit by way of public utility for the pond fish farmers could help reduce cost incurred in pond fish production. Given that animal protein especially beef has continued to be expensive yet in short supply, fish production should be encouraged to guarantee meeting the protein demand of households especially the rural poor in the study area by enhanced value chain by fish farmers.

The Indian tradition provides a very rich of concepts and ideas in the domain of personality development. These ideas have been presented elaborately in the Vedas and Upanishads which are the richest sources of understanding personality development in ancient Indian thought. The issues of self, soul, human nature, human existence, and human experience in terms of what they are, what they mean, how they are determined, their manifestation in the human being and their role in mediating personality development from the core themes around which personality development can understand according to the ancient philosophical tradition. Swami Vivekananda’s concept of development of personality is very much influenced by this philosophical notion. Vivekananda believes that evolution in human personality during recorded time has been social rather than biological; it has proceeded not by heritable variations in the species, but mostly by social, intellectual and moral innovation transmitted to individuals and generations by imitation, custom or education. This paper focuses on the Swami Vivekananda’s orientation towards the concept building of modern management

One of the major chronic problems in software development is the fact that application requirements are almost never stable and fixed. Creeping user requirements have been troublesome since the software industry began. Several empirical studies have reported that volatile requirements are a challenging factor in most information systems development projects. Software process simulation modeling has increasingly been used for a variety of issues during software development. The management of software development risks is one of them. This study presents an approach for simulating and analyzing the effect of Requirements Creep on certain software development risk management activities. The proposed algorithm is based on stochastic simulation and has been implemented using C.

Background: Intensive Care Units (ICUs) are hiring large groups of new nurse graduates without providing these new hires with the training to promote competency. Objectives: The purpose of the study was to explain workplace readiness of new graduates entering the ICU from the perspectives of managers, clinical educators, preceptors, and new RN graduates. Method: Grounded theory was the qualitative approach used with this study. A total of 24 in-depth interviews were conducted with managers, educators, preceptors, and new graduates in ICUs. Results: The Novice Nurse Embracing the ICU theory (NNEIT) emerged from the following four themes: (a) embracing the new ICU role, (b) overwhelming experience of performance ambiguity or anxiety, (c) adapting to the ICU, and (d) embodying the new ICU RN role. Conclusions: The theory that emerged from the study will provide guidance in resolving the discourse of the competencies and skills for new nurses entering the ICU.

Based on nationally representative data from the German Socio-Economic Panel (SOEP), the Panel Study of Income Dynamics (PSID), and the British Household Panel Survey (BHPS) we analyze the intergenerational transmission of economic and social (dis-)advantages in Germany, the United States and Great Britain. We test with the hypotheses that the extent and the determinants of intergenerational income mobility and the relative risk of poverty differ with respect to the existing welfare state regime, family role patterns, and social policy design. The empirical results indicate a higher intergenerational income elasticity in the United States than in Germany and Great Britain, and country differences concerning the influence of individual and parental socio-economic characteristics, and social exclusion attributes on intergenerational income mobility and the relative risk of poverty.

Several posts were made on the public walls of over 50 Facebook website that are targeted ad Arabs and Muslims in the West. Participants were asked to fill out an online survey questioning the amount of time they spent using Facebook on a daily basis, the gratifications they obtained from Facebook use, and how they feel about themselves and their culture. In this initial survey, a total of 43 usable responses were obtained -- predominantly Saudis living in the USA. Results showed that using Facebook in general was typically done for “relaxation.” However, when Facebook is used for culturally or religiously specific purposes, it was found to be associated with the importance of group membership (membership self esteem). Such use was found to be significantly gratifying to participants for a variety of personal and professional reasons. Some gratifications obtained from this type of Facebook use were linked to specific cultural self esteem characteristics. Although results of this study offer insight into utilization of Facebook by people who may want to maintain a “connection with home,” it is important to point out that the sample is relatively small and homogeneous. Further research should expand on this study to see if these results are more wide spread.