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Year 2015 x
Article

Tracing the Long-Term Impacts of a Generation of Israeli–Palestinian Youth Encounters

Journal International Journal of Conflict Engagement and Resolution, Issue 2 2015
Keywords encounters, Israel-Palestine, impact, peace building, dialogue
Authors Karen Ross and Ned Lazarus
AbstractAuthor's information

    Since the 1980s, thousands of Israeli Jews, Palestinian citizens of Israel and Palestinians from the occupied Palestinian territories (oPt) have participated in intergroup dialogues, often referred to as ‘encounter programmes’. In the same historical span, the Israeli–Palestinian conflict has proved thoroughly intractable. Given this political reality, what has been the impact of such initiatives, on direct participants and the conflict context? This article assesses the long-term impact by tracing the post-encounter peacebuilding activity and the evolving perspectives of former participants in three prominent encounter programmes – Seeds of Peace (SOP), Sadaka Reut (SR) and Peace Child Israel (PC) – over periods ranging from a few years to over two decades. Data is drawn from parallel studies conducted by each of the individual authors, encompassing research on 899 programme alumni. The article presents the results of complementary qualitative and quantitative analyses of the long-term peacebuilding engagement of graduates of these three programmes. The organizations profiled employ distinct methodologies, allowing for comparative analysis of interpersonal contact, social identity and critical theoretical approaches. The studies found 183 alumni – approximately one in five surveyed – active in peacebuilding and social change efforts as adults, often 10 or more years after initial participation in encounters. Crucially, long-term peacebuilding engagement was more common among alumni of programmes that explicitly address issues of intergroup conflict and social justice, as opposed to a ‘non-political’ cultural approach. Findings illustrate the potential of intergroup encounters to inspire sustained peacebuilding engagement at the individual level – even in a context of ongoing violent conflict – while highlighting dilemmas imposed by asymmetrical social contexts, and the limitations of micro-level strategies in effecting broader political change.


Karen Ross
Karen Ross is an Assistant Professor of Conflict Resolution at the University of Massachusetts-Boston, and a Senior Fellow at the UMASS Boston Center for Peace, Democracy and Development.

Ned Lazarus
Ned Lazarus is a Research Fellow at the Gildenhorn Institute for Israel Studies at the University of Maryland and a Program Officer at the Israel Institute.
Article

Goodwill/Intangibles Accounting Rules, Earnings Management, and Competition

Journal European Journal of Law Reform, Issue 1 2015
Keywords fraud, mergers and acquisitions, Games economic psychology, regulation, goodwill and intangibles
Authors Michael I.C. Nwogugu
AbstractAuthor's information

    Intangible assets account for 60%-75% of the market capitalization value in most developed stock markets around the world. The US GAAP and IFRS Goodwill and Intangibles accounting regulations (ASC 805, Business Combinations; ASC 350, Goodwill and Intangible Assets; IFRS-3R, Business Combinations; and IAS 38, Accounting for Intangible Assets) are inefficient and create potentially harmful psychological biases. These regulations facilitate earnings management and money laundering, reduce competition within industries, and are likely to increase the incidence of fraud and misconduct. This article introduces a new goodwill/intangibles disclosure/accounting model that can reduce the incidence of fraud, information asymmetry, moral hazard, adverse selection, and inaccuracy. The article also introduces new economic psychological theories that can explain fraud, misconduct, and non-compliance arising from the implementation of the goodwill/intangibles accounting rules.


Michael I.C. Nwogugu
Address: Enugu, Enugu State, Nigeria. Emails: mcn2225@aol.com; mcn111@juno.com. Phone: 234-909-606-8162.

Charles Stotler
McGill University Institute of Air and Space Law (LL.M. Candidate), Montreal, Canada
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