Search results for "ideology"

Euroopan ammatillinen yhteisjärjestö EAY ja strategiset valinnat : identiteetit, ideologiat ja diskurssit

2012

Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG

2012

The global financial crisis has accelerated the need for standard-setters to demonstrate that they understand the effects of the accounting standards they are setting. Within a European context, the endorsement process and the ultimate adoption of new and amended International Financial Reporting Standards into European Union law demand that there is evidence to support the assertion that such standards will improve financial reporting. Our analysis is anchored in the ideology theory of regulation which provides a compelling case for effect analysis to underpin the standard-setting process. For that process to work effectively, a number of key actors need to engage in the process. According…

Construing the Other : on the ideology-laden construals of Europeans in the "Guardian"

2017

The chapter focuses on the discursive operation of othering as underlying ideological practice in representing Europeans in the British daily the Guardian. The research takes its underpinnings from the cognitive linguistics and critical discourse analysis frameworks. The concept of othering has been operationalized in terms of Langacker’s conception of construal and van Dijk’s theory of ideology reproduction in discourse. The chapter focuses on two ideology-laden construals of Europeans whose aim is to establish a discursive Us – Them polarization. It is claimed that construing the citizens of the EU as east/eastern or central Europeans is ideology-driven. The chapter presents the findings …

The Senate Territorial Groups

2013

Since the adoption of the Senate Rules in 1982 alongside the traditional parliamentary Groups (where Senators are associated by ideological affinity), there exist territorial Groups that try to reflect the autonomous organization of the State. The purpose of this work is to make a concise study of these Groups, which are undoubtedly one of the effects of the expression that the Upper House is the House of territorial representation, as contained in article 69 of the Constitution.

An Economic Viewpoint on Capitalism Bashing

2016

Abstract In this paper I discuss two long disputed notions: that capitalism without crises is a fallacy respectively that capitalism bashing, however severe, will not endanger the system itself. Yet proving both is not an easy task since the capitalism issue has always been a cupellation of theory, ideology and political precepts, which are controversial and hard to disentangle. That capitalism detractors are numberless is a truism. Yet criticism against capitalism, however fierce, has always been clearly delineated. Not any more: globalization has rendered the picture dangerously fuzzy. It is now hard to ascertain whether someone who will harangue about the ostensible evils of globalizatio…

The family in Italy: Cultural changes and implications for treatment

2012

In Italy family is characterized by strong ties and is based on mutual aid of all its members. In the last 20 years, the structure of families has been significantly influenced by demographic, economic and professional changes, determining a transition from a patriarchal to a nuclear family model, with a higher number of single-parent families, single-person households, childless couples, same-sex couples. However, this transition has been slower than that occurring in other countries, probably as an ongoing impact of prevalent Catholic ideology. Major demographic changes in Italian families include, 1) a decrease in the number of marriages, delays in getting married and an high number of c…

“Generalist” Journals between Dissemination of Economics and Regime Propaganda

2019

Early in the 20th, generalist journals – a kind of press which had its major diffusion in the nineteenth century – continue to accommodate the contributions of economists offering a specific debating space. However, with the affirmation of fascist ideology, generalist periodicals progressively ceased to exist or to host economists’ articles. Thus, the main object of this research consists in clarifying what could be intended by “generalism” and in relation to which events and ideological pressures it disappeared as a different way to do journalism in a dialectic interplay with specialization. The paper reviews the panorama of generalist journals focusing on the impact of the Fascist regime …

Paradojas de la historia, paradojas de la historiografía. Las peripecias del fascismo español

2001

The author argues here the importance of avoiding the paradigm of backwardness in analyzing the evolution and vicissitudes of Spanish fascism. Like in other European countries, the fin-de-siècle cultural crisis saw the emergence of a new nationalist political culture, which would deeply influence Spanish fascism in the future. After the failure of the fascist movement during the Second Republic, explicable fundamentally in political terms, there followed its conversion into a mass party during the Civil War and its immediate subordination to the State, to which it nonetheless represented a fundamental support. Franco’s regime, as a fascistic —not fascist— dictatorship, may be seen as a pecu…

Stop the bleeding or weather the storm? crisis solution marketing and the ideological use of metaphor in online financial reporting of the stock mark…

2014

Introducing the concept of Crisis Solution Marketing (CSM), this research explores how metaphor pre-packages information, proposing “solutions” to “problems” they discursively construct in the media. These conceptual frameworks are capable of influencing how readers perceive and interpret news events, ultimately influencing their behavior as consumers and the financial decisions they make. This article explores the relationship between editorial positioning and ideology in financial news and the types or ontologies of metaphors used to describe the nature of the stock market via reporting on the stock market crash of 2008 in online news media. Results indicate a statistically significant p…

Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes

2020

Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…