Search results for "account"

showing 10 items of 2183 documents

Democracy, poverty and civil society in Mozambique

2015

National elections were held in Mozambique for the fifth time in October 2014. As a state, Mozambique – like many ‘fourth-wave’ transition countries – fulfils the formal criteria of democracy. But to what extent are the mechanisms of accountability implemented? In Africa, two issues have been identified as key impediments for successful democratic transition: failure to improve the welfare of the poor and the ‘pre-modern’ character of civil society. In Mozambique, robust economic growth has been accompanied by growing inequality, while traditional civil society organisations (CSOs) have become increasingly visible on local level since the political transition in 1994. Based on the analysis …

ta520HistoryAfrobarometerCivil societydemocracypovertymedia_common.quotation_subjectta5142Context (language use)DevelopmentLiberal democracyDemocracyPoliticsPolitical scienceAfricaPolitical Science and International RelationsAccountabilityDevelopment economicsta517Democratizationcivil societyMozambiquemedia_commonAfrica Review
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The relationship between context, structure, and processes with outcomes of 6 regional diabetes networks in Europe

2018

BackgroundWhile health service provisioning for the chronic condition Type 2 Diabetes (T2D) often involves a network of organisations and professionals, most evidence on the relationships between the structures and processes of service provisioning and the outcomes considers single organisations or solo practitioners. Extending Donabedian's Structure-Process-Outcome (SPO) model, we investigate how differences in quality of life, effective coverage of diabetes, and service satisfaction are associated with differences in the structures, processes, and context of T2D services in six regions in Finland, Germany, Greece, Netherlands, Spain, and UK.MethodsData collection consisted of: a) systemat…

ta520MaleHealth Care ProvidersNursesEndocrinology0302 clinical medicineddc:150Medicine and Health SciencesMedical Personnel030212 general & internal medicineStatistical DataMultidisciplinary030503 health policy & servicesQRRegression analysisVariance (accounting)Type 2 DiabetesEuropeProfessionsPatient SatisfactionPhysical SciencesEngineering and TechnologyMedicineFemaleHealth Services Research0305 other medical sciencePsychologyStatistics (Mathematics)Research ArticleAdultEndocrine DisordersScienceEquipmentContext (language use)-Philosophische Fakultät und Fachbereich Theologie03 medical and health sciencesSERVQUALQuality of life (healthcare)Patient satisfactionSDG 3 - Good Health and Well-beingDiabetes MellitusHumansPrimary CareService qualityActuarial scienceData collectionCorrectionHealth CareDiabetes Mellitus Type 2Metabolic DisordersPeople and PlacesQuality of LifePopulation GroupingsMathematics
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Strategic choices of Finnish universities in the light of general strategy frameworks

2016

This study examines university strategies from the content perspective. Since the early 1980s, the pressure to adopt strategic management in universities and other higher education institutions has increased because of issues including reduced public funding, pressures and possibilities for internationalization, developments in teaching technologies, and demands for increased accountability to stakeholders. The study employs content analysis and multivariate statistical techniques to examine the written strategies of 13 Finnish universities formulated after the University Act 2010 that aimed at enhancing their competitiveness in the global arena. The studied organizations cover practically …

ta520Value (ethics)multidimensional scalingcontent analysisHigher educationEducationstrategic choicesvisual mapping0502 economics and businessta516Sociologyta512Strategic planningbusiness.industryManagement science05 social sciences050301 educationPublic relationsContent strategysisällönanalyysiInternationalizationContent analysisAccountabilityStrategic managementbusinessstrategy0503 education050203 business & management
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Contents and functions of dramatizations in team decision making

2017

This study examines the contents and functions of dramatizations in natural team decision making. Theoretically, the study employs symbolic convergence theory to understand decision making as a complex phenomenon constructed in symbolic communication. Observational meeting data and thematic interview data from an autonomous team in Finland were analyzed. A fantasy theme analysis and an inductive, rhetorical discourse analysis revealed three rhetorical visions and seven functions of dramatizations in the team’s decision making. Visions represented social, righteous, and pragmatic master analogues. The functions of dramatizations were legitimizing independent and current decisions, reinforci…

team decision makingkonvergenssiComputer scienceManagement science05 social sciencesEconomics Econometrics and Finance (miscellaneous)päätöksenteko050801 communication & media studiesrhetorical discourse analysistiimit0508 media and communicationsTeam decision making0502 economics and businesskonvergenssiteoriaBusiness Management and Accounting (miscellaneous)Natural (music)fantasy theme analysisSymbolic convergence theorycommunication competence050203 business & managementsymbolic convergence theory
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Rationality, experiences or identity work? Sensemaking of emotionally tense experiences of organizational sustainability

2021

Purpose Although emotional tensions related to organizational sustainability have been identified, little is known about how employees aim to resolve such situations. This study aims to explore how employees use sensemaking to resolve emotionally tense situations concerning organizational sustainability. Design/methodology/approach The authors studied a case in which, while employees attached positive emotions to organizational sustainability, external stakeholders viewed it negatively. Specifically, the study analyzed how employees used sensemaking to resolve such tense experiences and how this sensemaking eventually influenced their actions. To this end, the authors interviewed 25 employ…

tensionsmielekkyyskestävä kehitysorganizational sustainabilitymedia_common.quotation_subjectIdentity (social science)sensemakingRationalitySensemakingemotionsGeneral Business Management and AccountingExperiential learningemployeesWork (electrical)Action (philosophy)tunteetyritysvastuutyöntekijätSustainabilitySociologySocial psychologySocial Sciences (miscellaneous)Reputationmedia_commonSocial Responsibility Journal
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Geography of production and incomes ?

2018

The idea that a difference exists between territories supported by the creation of wealth and others more focused on their spending was put forward by Laurent DAVEZIES. This author suggests a noticeableopposition between a geography of production and a geography of incomes. If the underlying transfers of income between these territories are supposed to ensure territorial and social cohesion, they would be a burden likely to decrease the efficiency of the most productive territories. It is therefore necessary, he says, to stop « incantations on the theme of territorial cohesion » and to condemn « discriminating policies in favor of territories creating growth ». However, these analyzes suffe…

territoireéconomie régionale[SHS.GEO] Humanities and Social Sciences/Geographyregional economicsregional accountingterritorycomptabilité régionalemodelisation
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Displaying agency problems at the outset of psychotherapy

2016

In order to present him- or herself at the outset of psychotherapy as a credible client, the person needs to, on one hand, formulate a sense of lost agency in accounts of his/her life situation, and on the other, to present him- or herself as willing and able to take part in conversational self-exploration. In this study, we looked in detail at how one person, seeking psychotherapy, constructed accounts that served this double function. We sought to develop the usefulness of the concept of agency as an integrative theoretical construct of core processes in therapy and introduced a model of five aspects of agentic vs. non-agentic presentation, developed and applied in an earlier study on cli…

therapy discourse050103 clinical psychologyPsychotherapist05 social sciences050109 social psychologyLife situationPsychiatry and Mental healthClinical PsychologyOrder (business)positionsAgency (sociology)agency0501 psychology and cognitive sciencesPsychologyproblem accountsSocial psychologyta515European Journal of Psychotherapy & Counselling
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El edificio gremial de los abaixadors o tundidores, en Valencia

2020

In the ?barri del mercat?, in the city of Valencia and very close to its Lonja, there is a building complex which is the object of this study. The research, carried out from the simple field of toponymy, to the constructive analysis, lead us to suppose that it is the building of the Valencian trade union of cloth-shearers. It can be seen how the building now camouflaged by other subsequent interventions, corresponds to a type that cannot be related to those usually built in the city of Valencia. Its origins clearly from the Valencian self-governing period splendor, its dimensions and the finishes used in its construction seem to refer to a medieval workshop. A structure of great importance …

there is a building complex which is the object of this study. The researchUNESCO::CIENCIAS DE LAS ARTES Y LAS LETRASin the city of Valencia and very close to its Lonjahave come to confirm this hypothesis. This article offers unpublished graphic documentationits dimensions and the finishes used in its construction seem to refer to a medieval workshop. A structure of great importance has been recognized that jointly affects the different properties today. This together with other circumstances of their own as necessary to exercise the office of abaxadoren Valencia Gómez Gilwhich gives an account of the current status of the property and suggests a reconstructive hypothesisRamón0211-5808 9678 Archivo de arte valenciano 564145 2020 101 7707981 El edificio gremial de los abaixadors o tundidoresAntonioAmanda In the ?barri del mercat?existing in the buildingcorresponds to a type that cannot be related to those usually built in the city of Valencia. Its origins clearly from the Valencian self-governing period splendor:CIENCIAS DE LAS ARTES Y LAS LETRAS [UNESCO]both in plan and in volume. 127 145carried out from the simple field of toponymyto the constructive analysislead us to suppose that it is the building of the Valencian trade union of cloth-shearers. It can be seen how the building now camouflaged by other subsequent interventions
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Exergoeconomics as a Cost-Accounting Method in Thermal Grids with the Presence of Renewable Energy Producers

2022

Thermal grids are efficient, reliable, and sustainable technologies for satisfying the thermal demands of buildings. The capability to operate at a low temperature allows not only for the integration of heat produced by renewable energy sources but also for the storage of surplus electricity from the grid via “power to heat” technologies. Besides, in the future, heat consumers are expected to behave increasingly as “prosumers”, supplying in some periods heat produced by renewable energy plants on site. In this scenario, it is important to propose a method for the cost allocation among producers connected to the grid. In this regard, this paper proposes Exergoeconomic…

thermal gridexergyexergoeconomic unit costprosumersExergoeconomicsRenewable Energy Sustainability and the EnvironmentGeography Planning and Developmentcost accountingManagement Monitoring Policy and Lawrenewable energySustainability
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Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique

2005

The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to th…

théories contractuelles[SHS.ECO]Humanities and Social Sciences/Economics and Financenon-financial mesuresJEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingJEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingNON-FINANCIAL MEASURESdisciplinary theoriesAccountingPolitical scienceNON-FINANCIAL MEASURESDISCIPLINARY THEORIESKNOWLEDGE-BASED THEORIESCONTROLCRITÈRES NON FINANCIERSTHÉORIES CONTRACTUELLESTHÉORIES COGNITIVESCONTRÔLEPERFORMANCE.PERFORMANCE.[SHS.GESTION]Humanities and Social Sciences/Business administrationknowledge-based theories[ SHS.ECO ] Humanities and Social Sciences/Economies and finances[SHS.GESTION] Humanities and Social Sciences/Business administration[SHS.ECO] Humanities and Social Sciences/Economics and Finance[ SHS.GESTION ] Humanities and Social Sciences/Business administrationHumanitiescontrolcritères non financiersFinanceComputingMilieux_MISCELLANEOUScontrôleperformancethéories cognitives
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