Search results for "Auditing"
showing 10 items of 57 documents
Materialities in supported housing for people with mental health problems : a blurry picture of the tenants
2020
Our daily lives and sense of self are partly formed by material surroundings that are often taken for granted. This materiality is also important for people with mental health problems living in supported housing with surroundings consisting of different healthcare services, neighbourhoods, buildings or furniture. In this study, we explored how understandings of tenants are expressed in the materialities of supported housing. We conducted ethnographic fieldwork in seven different supported accommodations in Norway and analysed the resultant field notes, interviews, photographs and documents using Situational Analysis. The analysis showed that supported housing materialities expressed a blur…
Rationalitäten der Wissenproduktion: Über Transformationen von Gegenständen, Technologien und Information in Biomedizin und Lebenswissenschaften
2009
Rationalities of Knowledge Production: On Transformations of Objects, Technologies and Information in Biomedicine and the Life Sciences. Since decades, scientific change has been interpreted in the light of of paradigm shifts and scientific revolutions. The Kuhnian interpretation of scientific change however is now more and more confronted with non-disciplinary thinking in both, science and studies on science. This paper explores how research in biomedicine and the life sciences can be characterized by different rationalities, sometimes converging, sometimes contradictory, all present at the same time with varying ways of influence, impact, and visibility. In general, the rationality of obj…
A place for the heart: A journey in the post-asylum landscape. Metaphors and materiality.
2016
The downsizing of psychiatric hospitals has created a new institutional landscape in the local community to support people with severe mental problems in their daily living. This study explores meeting places in Norway from the users' perspectives. The users used four metaphors to describe these meeting places: "like a home", "like a family", "like a landing ground" and "like a trampoline". The users have decorated the interiors of the meeting places with hearts made from various materials, and these could be considered as symbols of the places. The metaphors used: the hearts and the rooms and interiors, reflect old ideas about calmness and dignity rather than new ideas based on New Public …
The Strategic Scorecards - An instrumentation of the strategic management accounting : Exploration of a concept, instrumentation and results from a f…
2002
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …
Materialisme et linguistique chez Leopardi
1982
SUMMARYIn several of his letters Giacomo Leopardi (1798-1837), much better known as a poet and a man of letters than as a linguist, says that he is writing a book on the theory and history of language. Its title should have been Paralelo delle cinque lingue. As it happens, he did not write the book, but left a considerable number of notes in his intellectual diary, the Zibaldone, which he kept from 1817 to 1832. The paper investigates the relationship between Leopardi's linguistic theory and his materialistic philosophy. Leopardi, who was acquainted with the theories of Locke, Condillac, and Destutt de Tracy, envisaged the formation of words as an inseparable part of the formation of ideas …
Les motivations des managers utilisant des critères non financiers : une analyse empirique
2008
We test the motives expressed by the managers to use the non-financial indicators so that the performance of the fi rm would increase. Is that really the main reason explaining the choice of the non-financial indicators ? Our study is based on a theoretical research distinguishing the Knowledge-based perspective from the Contractual one. Is that distinction relevant ? Within this framework, is it possible to discriminate firms types according to their use of the nonfinancial indicators ?
Traveling material↔semiotic environments of disability, rehabilitation, and physical activity.
2020
In this article, we apply narrative dialogism and new materialism to health research. We examine how material↔semiotic environments (MSEs) affect the rehabilitation process of Patrick, a man who exercised with the aim to recover from spinal cord injury. The MSEs are considered embedded subcases within the overall holistic case of Patrick. Three MSEs were identified: the hospital gym, the personal gym, and the adapted gym. These are examined using the analytical lens of assemblages. First, the mutually affecting components of each MSE are described. Second, a larger environmental assemblage is identified, which is termed exercise-is-restitution assemblage. This composite assemblage illumina…
El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers
2019
Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva compa˜nía en términos de cifra de negocios y el aumento de la cuota de mercado. El estudio, aplicando metodología utilizada en trabajos anteriores, comprende el periodo 1997-2003, incluyendo 5 a˜nos posteriores a la fusión, que se llevó a cabo en 1998. Los resultados revelan que PriceWaterhouse y Coopers & Lybrand hubiesen alcanzado una cuota de mercado y una facturación inferior a la de sus competidores más directos en caso de no haberse fusionado, aunque las diferencia…
Belonging and Home
2021
AbstractIn this chapter, the authors discuss artifacts in which children explore belonging and home. The chapter defines the sense of belonging as a core feature of humanity and living together. The feeling of having a home and being at home is both an intimate and a socially shared aspect of belonging. The children expressed belonging to a wide range of spaces in their artifacts. This spatial span extends from macro to micro scale and indicates belonging based on spaces, social relations, and materiality. Even very young children can see and depict their belonging as multiple and including spatial and social dimensions. The analyzed artifacts reveal both concrete and symbolic approaches to…
La utilidad de los informes de sostenibilidad en entidades públicas y privadas en Colombia
2021
El aumento en la divulgación de información social y medioambiental (de sostenibilidad) genera preguntas sobre su utilidad y materialidad, lo que implica conocer las expectativas de los stakeholders. El stakeholder engagement permite señalar que la participación de los grupos de interés no solo debe centrarse en la producción de la información en las empresas, sino también en la definición de los marcos y estándares que estructuran estos reportes. Este trabajo busca caracterizar las expectativas y la percepción que tienen diversos stakeholders, sobre la utilidad de los informes de sostenibilidad emitidos por organizaciones públicas y privadas en Colombia. A partir de dos cuestionarios respo…