Search results for "Institution"
showing 10 items of 1168 documents
Non-IFRS and changes in accounting institutions : Lessons from Nokia
2022
We analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course of an analysis covering 25 years, the introduction of management accounting innovations was first emphasised regarding managerial relevance but were later replaced by financial accounting emphasis and innovations (e.g. non-IFRS reporting). Our data includes public reports, newspaper articles and 21 interviews made between 1996 and 2019. We present a framework for analysing shifts in the focus of accounting. Our case analysis on changing accounting practices, on shifting pe…
Marriage Guidance, Women and the Problem(s) of Returning Soldiers in Finland, 1944-1946
2017
When former military chaplains began to give marital guidance to troubled couples after the end of hostilities with the Soviet Union (1941–1944) in Finland, new information about the causes and experiences of marital problems and divorces emerged during guidance sessions. Even lengthy marriages were seen to be burdened due to the stress of reunion and men’s wartime infidelity, increased inclination to drinking and aggressive behaviour. The article discusses the meaning and construction of marital expectations with respect to the development of post-war marital dissolution, and argues that wives in particular tried to adjust their marital expectations in accordance with the general developme…
CATALANI E VALENZANI A SCIACCA NEL TARDO MEDIOEVO: RELIGIOSITÀ E FONDAZIONI ASSISTENZIALI
2020
Tre dei sei ospedali medievali di Sciacca furono fondati da esponenti del ceto mercantile e nobiliare catalano e valenzano trapiantato in Sicilia. Questo dato permette di mostrare il ruolo svolto dalle famiglie iberiche a Sciacca. Attraverso lo studio dei testamenti, in cui oltre ai legati pro anima, veniva disposta la fondazione di chiese, monasteri e strutture assistenziali, il saggio ricostruisce le espressioni della sensibilità religiosa e devozionale di queste famiglie, soffermandosi, in particolar modo, sull’istituzione dei tre ospedali e sulle diverse forme di carità praticate. Three of the six medieval hospitals in Sciacca were founded by merchants and nobles, members of Catalan and…
Les « périphéries » sous contrôle : espaces portuaires et frontaliers. Introduction
1999
Comme l’indique son titre, cette partie nous entraîne sur les espaces frontaliers, dont certains sont aussi des espaces portuaires : deux études portent sur le Nord, deux autres sur les rivages de la Méditerranée (Marseille et les Alpes-Maritimes), la cinquième sur la Bretagne méridionale (Lorient). C’est un avantage de n’avoir à mettre en parallèle que trois espaces géographiques en cinq contributions, mais c’est aussi un manque pour le traitement du sujet de ne pas disposer d’autres points ...
Le contrôle des migrants en ville. Introduction
2015
L’intérêt de la question du contrôle des migrants en ville tient à l’importance de l’immigration dans la formation de la population urbaine, notamment de grandes villes comme Paris. La venue d’un grand nombre de personnes, originaires d’une province plus ou moins proche ou de l’étranger, pose aux autorités la question du contrôle d’une population qualifiée parfois de flottante, pour la partie qui ne s’intègre pas définitivement dans le milieu urbain. On sait combien, depuis Louis Chevalier, c...
A la tutela del operario: los patronos ante la Escuela Industrial de Artesanos de Valencia 1868-1888
2015
This article studies the Industrial School of Artisans of Valencia since its founding to its closure. This initiative promoted by the county council had the collaboration of the teaching staff of the Valencia public school, but had an uneven success depending on the political circumstances. However, the work of the school and its independence as a public institution aroused the suspicions of the patrons of the city of Valencia, who tried to control the access of workers to this type of education in order to strengthen relations of patronage in their companies.; El presente artículo estudia la Escuela Industrial de Artesanos de Valencia desde su fundación hasta su supresión. Iniciativa surgi…
Fiesta pública y memorialística en la Barcelona barroca
2018
Una de les eines més efectives per poder conèixer amb més detall els esdeveniments de la història és la memorialística. Mitjançant l’estudi d’aquests testimonis de primera mà, ara som capaços d’esbrinar els interessos i les preocupacions del conjunt de la societat en cada període històric. Aquest article pretén descriure el funcionament general de la memorialística i les característiques dels dietaris més concretament. A través de l’estudi de dietaris institucionals catalans però també d’altres de caire privat, duts a terme per autors particulars, desgranem els detalls de la festa barroca de la ciutat comtal i entenem com els esdeveniments més rellevants afectaven la seua quotidianitat i la…
Faculty Perception of Inclusion in the University: Concept, Policies and Educational Practices
2021
European universities must face the challenge of diversity and design inclusive practices to address it as part of their social responsibility. However, not all universities are doing the same in terms of diversity practices, so it is important to gather the perceptions of the protagonists. To this end, we have analysed university faculty’s perceptions using a mixed model with a concurrent methodological strategy, including an ad hoc questionnaire validated with 880 educators, as well as 17 semi‐structured interviews. The triangulation of these two instruments allowed us to analyse three key dimensions associated with the idea of attention to diversity in the university: diversity concept o…
La relation éducative au cours du XVIIIème siècle
2013
18th century writing on education seems to give an important place to the relationship between master and pupil.This is first seen in the way the Ancien Regime school is discussed in 1726 in Charles Rollin’s Traité des études, also in the educational anthropology in Rousseau’s Émile ou de l’Éducation (1762) and the royal institution in Condillac’s Cours d’étude (1776) ; and finally in the upbringing, home education Alman’s children receive in Stéphanie de Genlis’ Adèle et Théodore (1782). Indeed, the relationship between master and pupil raises several questions at this time of intellectual ferment, when minds were filled with ideas of man’s perfectibility. Our corpus brings together variou…
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 …