Search results for "Normative"
showing 10 items of 282 documents
The Application of the IPSAS in Spain
2021
Governmental accounting was adapted to IPSAS in Spain in 2010, following the reform in the business accounting system to adapt it to IFRS. However, the budget maintains the modified cash criteria and there is an integrated system that includes financial and budgeting accounting. This chapter analyses the normative process and the main challenges and benefits that the new system has had at the three levels of government: central, regional, and local. In order to understand the experience of practitioners, a survey for accountants and financial directors has been carried out at each government level. The results show that budgetary reporting is considered still more useful than accrual financ…
Many Images for a Continent. An Introduction
2021
For too long, the European Union has presented itself as a haven for bureaucrats, united by a hegemonic will practiced through the hyper-standardization of every aspect of social life. The result of this representation, so often weaponised by political forces hostile to the European project, has also been the reason the many images (normative acts, community projects, cultural initiatives etc.) that constitute the European discourse struggle to be recognized and read into a basic everyday narrative capable of shaping a European horizon of shared destinies. This book recognises the importance of the European discourse in its symbolic dimension and the need for it to be circulated via a wide-…
Power and Legitimizing Ideologies in Hierarchy-Enhancing vs. Hierarchy-Attenuating Environments
2012
According to social dominance theory, intergroup dynamics are strongly influenced by the social positions which individuals hold in society. Several studies suggest that holding a position of power can, sometimes automatically, generate negative attitudes and hostile behaviors toward subordinate social groups. However, at present, the studies carried out on these effects of power have not taken into account the influence of the normative context. Based on the distinction made by Sidanius and Pratto between “hierarchy-enhancing” (HE) vs. “hierarchy-attenuating” (HA) environments, this study examines if the effects of power on legitimizing cognitions vary as a function of the normative enviro…
The institutional isomorphism in the context of organizational changes in higher education institutions
2019
This article deals with the institutional theory and isomorphism, from the processes of organizational change in higher education institutions. In a first phase, we analyze, through a questionnaire, the situations and causes of change in higher education institutions (HEI), more precisely in the field knowledge of Physical Education in Colombia. Afterwards, through a multiple case study, we analyze both the pressures of the environment that force HEI to change and the types of isomorphism. The results show the existence of the three types of isomorphism in a process of change where the National and Institutional governments exert coercive pressures. Other HEIs in similar situations exert mi…
The Role of Curriculum Theory in Contemporary Higher Education Research and Practice
2017
In the light of recent debates on the possible issues in curriculum studies, formulated particularly in the field of sociology of education, this chapter discusses the role and the importance of curriculum theories in higher education. Focusing on the historical and the conceptual roots of curriculum theory approaches, the argument is that the dispute and the separation between normative and critical roles of curriculum theories are important to overcome in today’s competency-based and outcome-focused context of higher education. Basil Bernstein’s ideas on the vital role of knowledge are discussed in relation to the origins of the so-called crisis in curriculum theories. It is suggested tha…
Unruly actors: Latvian women of the Red Army in post-war historical memory
2013
This work highlights the case of Latvian women volunteers of the Red Army who worked and fought on the eastern fronts of World War II. An estimated 70,000–85,000 Latvians served in the Red Army, some as conscripts, others as volunteers. At least several hundred of those who volunteered were women. How are Latvian women volunteers of the Red Army represented and remembered in Soviet and post-Soviet historical accounts of World War II? Why have they not been remembered in most historical accounts of this period? How are ethnicity, gender, and associated social roles implicated in their historical marginality? These questions are situated in the context of literature on collective memory and m…
La voz de una autoridad heterodoxa sobre el amor en el primer franquismo. Los consultorios sentimentales de Amparo Rivelles
2021
Entre 1948 y 1952, el semanario cinematográfico Primer plano publicó un consultorio sentimental firmado por la actriz Amparo Rivelles. La estrella española más popular del momento se convertía así en consejera sobre la moral, el noviazgo y los usos amorosos entre los jóvenes; una cuestión que el Régimen consideraba como una pieza fundamental en la regulación de las relaciones de género. Se trata de un consultorio singular, alejado de la gravedad, el dramatismo y la grandilocuencia de otros, surgidos en diversos medios periodísticos a raíz de la buena acogida de público que estas secciones gozaron durante aquellos años. El presente artículo analiza las implicaciones de unos textos en los que…
La llengua de Carles Riba: el cas de Guillot, bandoler
2015
Resum: En l'àmbit d'un estudi sistemàtic sobre la llengua de Carles Riba, n'analitzem aquí un conte primerenc. Guillot, bandoler, publicat probablement cap al 1918, representa la primera incursió de l'autor en la narrativa per a infants, en un moment en què la fixació de l'ortografia i la normativa fabrianes encara es troba en evolució. Hi veiem, doncs, un llenguatge que aspira a la correcció però que és al mateix temps espontani, mentre podem relacionar-ne alguns trets característics amb la voluntat d'adherir-se a un gènere narratiu concret. En aquest sentit, la tradició rondallística admet la presència de termes de registre més elevat en un context de mímesi literària del llenguatge parl…
Normative Imperatives and Communal Influences : The Consistory's Role in Proposing Lutheran Clergy in the 18th-Century Russian Border Area
2017
Merit was strongly emphasized in the Privileges of the Clergy (in 1723) and legislative reforms, as well as in the formalization of election practices in connection with clerical appointments in the Kingdom of Sweden in the early 18th century. According to existing research, this resulted in a deepening difference between the standpoints of the laity and the ecclesiastical authorities. However, in studying the appointments of clergy in the Lutheran parishes in Russia’s western border area in the mid- and late 18th century, this article argues that the boundary between the opinions of the diocesan board (in this case the Consistory of Fredrikshamn) and those of the parishioners with regard t…
Resisting Immigration Detention
2016
The aim of this article is to provide a normative analysis of the ways in which immigrants resist immigration detention. After having outlined (in Section 2) some general features that make immigration detention a rather abnormal condition for human beings to be kept in, I distinguish three main forms of resistance to it: institutionalized, non-institutionalized, and anti-institutional. I first spell out, in Section 3, some individual characteristics of these forms of resistance. Then (in Sections 4 and 5), using Italy as my test case, I suggest, for each of these forms, an interpretation of their normative meaning (that is, their meaning according to both the relevant legal rules and their…