21 resultados para Victoria - Administrative and political divisions - Accounting

em Aston University Research Archive


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This book examines the unique dynamics between Orthodoxy and politics in Romania. It provides an accessible narrative on church-state relations in the early Cold War period within a wider timeframe, from the establishment of the state in 1859 to the rise of Nicolae Ceausescu in 1965. In the 1950s Romania began to distance itself from Moscow's influence, developing its own form of communism. Based on new archival resources, the book argues that Romanian national communism, outside Moscow's influence, had an ally in a strong Church. It addresses the following questions: How did the Church, which openly opposed communism in the interwar period, survive the atheist regime? How did the regime use religion to its political advantage? What was the Church's influence on Romanian politics? The book analyses the political interests of the Romanian Orthodox Church and its religious diplomacy with actors in the West, in particular with the Church of England.

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This article analyses the relationship between Balkan national identities and the region's dominant religion: Eastern Orthodox Christianity. After examining the concept of 'symphonia' between Orthodoxy and politics that developed during the Byzantine Empire, this article argues that the political myths that have emerged from Orthodoxy are the most potent in the Balkan mythical imaginary. Political myths have a direct impact on contemporary politics developing a threefold structure: the sacralisation of politics; the perception of the nation as a divine manifestation; and, the construction of a divine realm on earth.

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This article explores the growing perception, prompted by the eurozone crisis, of Germany as a hegemonic power in the European Union. The article explores the realignments in the power balance within the European Union (EU) by making an original application of the insights from the literature on hegemony. It reviews the evidence for Germany playing a hegemonic role, but then emphasizes three sets of constraints. First, German pre-eminence is largely confined to the economic sphere. Even in this area Germany has not acted fully in line with the role ascribed by hegemonic stability theory. Second, its pre-eminence in the EU encounters problems of international legitimacy. Third, growing constraints arising from German domestic politics further hamper playing the role of hegemon. In consequence, Germany is intrinsically a reluctant hegemon: one whose economic leadership is recognized but politically contested. The conclusion considers the significance of these findings on the EU's most important member state. © 2013 Taylor & Francis.

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This thesis examines the ways Indonesian politicians exploit the rhetorical power of metaphors in the Indonesian political discourse. The research applies the Conceptual Metaphor Theory, Metaphorical Frame Analysis and Critical Discourse Analysis to textual and oral data. The corpus comprises: 150 political news articles from two newspapers (Harian Kompas and Harian Waspada, 2010-2011 edition), 30 recordings of two television news and talk-show programmes (TV-One and Metro-TV), and 20 interviews with four legislators, two educated persons and two laymen. For this study, a corpus of written bahasa Indonesia was also compiled, which comprises 150 texts of approximately 439,472 tokens. The data analysis shows the potential power of metaphors in relation to how politicians communicate the results of their thinking, reasoning and meaning-making through language and discourse and its social consequences. The data analysis firstly revealed 1155 metaphors. These metaphors were then classified into the categories of conventional metaphor, cognitive function of metaphor, metaphorical mapping and metaphor variation. The degree of conventionality of metaphors is established based on the sum of expressions in each group of metaphors. Secondly, the analysis revealed that metaphor variation is influenced by the broader Indonesian cultural context and the natural and physical environment, such as the social dimension, the regional, style and the individual. The mapping system of metaphor is unidirectionality. Thirdly, the data show that metaphoric thought pervades political discourse in relation to its uses as: (1) a felicitous tool for the rhetoric of political leaders, (2) part of meaning-making that keeps the discourse contexts alive and active, and (3) the degree to which metaphor and discourse shape the conceptual structures of politicians‟ rhetoric. Fourthly, the analysis of data revealed that the Indonesian political discourse attempts to create both distance and solidarity towards general and specific social categories accomplished via metaphorical and frame references to the conceptualisations of us/them. The result of the analysis shows that metaphor and frame are excellent indicators of the us/them categories which work dialectically in the discourse. The acts of categorisation via metaphors and frames at both textual and conceptual level activate asymmetrical concepts and contribute to social and political hierarchical constructs, i.e. WEAKNESS vs.POWER, STUDENT vs. TEACHER, GHOST vs. CHOSEN WARRIOR, and so on. This analysis underscores the dynamic nature of categories by documenting metaphorical transfers between, i.e. ENEMY, DISEASE, BUSINESS, MYSTERIOUS OBJECT and CORRUPTION, LAW, POLITICS and CASE. The metaphorical transfers showed that politicians try to dictate how they categorise each other in order to mobilise audiences to act on behalf of their ideologies and to create distance and solidarity.

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This paper reviews and evaluates the literature concerning the privatisation and regulation of the utility industries in the UK. The economic theories behind and political reasons for the programme are considered to give the reader an appreciation of the environment from which these organisations were born and the implications for their continued existence. Once this has been established the paper then considers the role that accounting has played and will continue to play in these industries. This includes consideration of the technical questions which these new organisations are asking and also the role that accounting has in the organisational structure and culture. It draws as a conclusion that these recently privatised industries provide a unique and rich source for further accounting research.

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This thesis is about the relationship between schooling and the economic and political structures which constrain its institutional framework. It focusses on teachers, as mediators of structural constraints, and on middle schools, as institutions which occupy a functionally transitional place between the primary and secondary traditions. In approaching the problem of linking the different perspectives of macro and micro sociologies, I argue the view that the individual mediates the contradictions between the socially cooperative processes of production and the competitive individualism which legitimates the private appropriation of wealth and income. The link is observable in the schooling process as a pattern of contradictions and tensions mediated by the rhetoric of equality of opportunity. In order to elucidate the link, the processes within the boundaried institutions must be viewed in the context of those changing tensions within the state administrative systems, which reverberate into schools as economic and political constraints. Framed within the ideology of the Flowden Report (1967), middle schooling was set within a discourse which stressed cooperative relationships rather than competitive standards. Since the mid-1970s, administrative policies have heightened the competitive battle for declining resources and attacked the Plowden ideology. Focussing the fieldwork on six middle schools in one local authority, T use an eclectic methodology to relate economic and political policies, generated in the state administrative system, to the situation in the schools between 1979 and 1981. The methodology incorporates a time dimension in order to highlight the tensions as they play upon teachers' changing definitions of the changing situation. I conclude that the intersubjective socio-cultural relations of schooling cannot be properly explained without making explicit the changing tensions in the rule/resource relationships which teachers mediate through their particular institutions.

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There has been negligible adoption of combined heat and power (CHP) for district heating (DH) in Britain, despite continued advocacy. This thesis constructs an account of the treatment of the option, and devises a framework for explanation. Analysis of technological development and adoption, it is argued, should be similar to that of other social processes, and be subject to the same requirements and criticisms. They will, however, show features peculiar to the institutions developing and selecting technologies, their relation to different social groups, and the forms of knowledge in and about technology. Conventional approaches - organisation and interorganisation theories, and analyses of policy-making - give useful insights but have common limitations. Elements of an analytical framework situating detailed issues and outcomes in a structured historical context are derived from convergent radical critiques. Thus activity on CHP/DH is essentially shaped by the development and relations of energy sector institutions: central and local government, nationalised industries and particularly the electricity industry. Analysis of them is related to the specific character of the British state. A few CHP and DH installations were tried before 1940. During postwar reconstruction, extensive plans for several cities were abandoned or curtailed. In the 1960s and 70s, many small non-CHP DH schemes were installed on housing estates. From the mid-70s, the national potential of CHP/DH has been reappraised, with widespread support and favourable evaluations, but little practical progress. Significant CHP/DH adoption is shown to have been systematically excluded ultimately by the structure of energy provision; centralised production interests dominate and co-ordination is weak. Marginal economics and political commitment have allowed limited development in exceptional circumstances. Periods of upheaval provided greater opportunity and incentive for CHP/DH but restructuring eventually obstructed it. Explanation of these outcomes is shown to require analysis at several levels, from broad context to detailed action.

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Research Question/Issue: In this paper, we empirically investigate whether US listed commercial banks with effective corporate governance structures engage in higher levels of conservative financial accounting and reporting. Research Findings/Insights: Using both market- and accrual-based measures of conservatism and both composite and disaggregated governance indices, we document convincing evidence that well-governed banks engage in significantly higher levels of conditional conservatism in their financial reporting practices. For example, we find that banks with effective governance structures, particularly those with effective board and audit governance structures, recognize loan loss provisions that are larger relative to changes in nonperforming loans compared to their counterparts with ineffective governance structures. Theoretical/Academic Implications: We contribute to the extant literature on the relationship between corporate governance and quality of accounting information by providing evidence that banks with effective governance structures practice higher levels of accounting conservatism. Practitioner/Policy Implications: The findings of this study would be useful to US bank regulators/supervisors in improving the existing regulatory framework by focusing on accounting conservatism as a complement to corporate governance in mitigating the opaqueness and intense information asymmetry that plague banks.

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This paper analyses the context and use of risk management in local authorities in England and Australia. The basic structures of risk management were found to be common across all four local authorities in both countries. However, substantial differences were found in the national context in which risk management was used. The national context in each country was compared, and a large and small local authority in each country was used for illustrative purposes. The research findings were tested against institutional, contingency, resource dependence, and political perspectives. The research finding is that each theory was necessary but not sufficient and a pluralist approach was formulated to explain the similarities and differences in risk management in local authorities across two countries.

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Why has Corporate Social Responsibility (CSR) yielded such disappointing outcomes in oil-rich sub-Saharan Africa? Over the past decades, a sizable body of literature has emerged which draws attention to the shortcomings of oil-related development and complementary CSR exercises in the region. Most critiques on the topic, however, assess specific interventions and/or policies but fail to evaluate the complex decision-making processes, dictated heavily by setting, which produce such actions altogether. This thesis attributes CSR outcomes in oil-rich sub-Saharan Africa to the unique context in which the decisions underpinning actions take place. In doing so, the analysis borrows ideas from a diverse body of literature spanning the international development, accounting, management and political science disciplines. To explore these ideas further, the thesis focuses on the case of Ghana. The most recent “addition” to sub-Saharan Africa’s oil club, Ghana provides a rare glimpse of how decisions underpinning CSR have been identified, evolved and reshaped from the outset. To provide a comprehensive picture of CSR in the sector and its impacts at the local level, interviews and focus groups were conducted with a range of stakeholder groups. As is the case throughout sub-Saharan Africa, in Ghana, oil production occurs in offshore “enclaves”, which are disconnected geographically from local communities. This thesis argues that these dynamics have important implications for CSR. Findings point to companies also being disconnected ideologically from local development needs, which, in part explains the questionable CSR that has become such a contentious issue in the debate on oil and development in sub-Saharan Africa in recent years. The enclave-type setting in which oil production occurs appears to have stifled creativity and innovation in the area of CSR. This, along with institutional weaknesses, regulatory deficiencies and the Government of Ghana’s failure to adequately respond to local-level concerns, has produced these outcomes.

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The European Community has largely been considered a predominantly secular project, bringing together the economic and political realms, while failing to mobilise the public voice and imagination of churchmen and the faithful. Drawing on a wide range of archival sources, this is the first study to assess the political history of religious dialogue in the European Community. It challenges the widespread perception that churches started to engage with European institutions only after the 1979 elections to the European Parliament, by detailing close relations between churchmen and high-ranking officials in European institutions, immediately after the 1950 Schuman Declaration. Lucian N. Leustean demonstrates that Cold War divisions between East and West, and the very nature of the ecumenical movement, had a direct impact on the ways in which churches approached the European Community. He brings to light events and issues which have not previously been examined, such as the response of churches to the Schuman Plan, and the political mobilisation of church representations in Brussels, Strasbourg and Luxembourg. Leustean argues that the concept of a 'united Europe' has been impeded by competing national differences between religious and political institutions, having a long-standing legacy on the making of a fragmented European Community.

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This article draws upon developments in UK research on political rhetoric and political performance in order to examine the incident in 2013 when French President François Hollande committed French forces to a US-led punitive strike against Syria, after the use of chemical weapons in a Damascus suburb on 21 August. The US-led retaliation did not take place. This article analyses Hollande's declaration on 27 July and his TV appearance on 15 September. His rhetoric and style are best understood as generic to the nature of the presidential office of the Fifth Republic. The article concludes by appraising how analysis of the French case contributes to the developing literature on rhetoric, celebrity and performance.

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he push to widen participation in public consultation suggests social media as an additional mechanism through which to engage the public. Bioenergy companies need to build their capacity to communicate in these new media and to monitor the attitudes of the public and opposition organisations towards energy development projects. Design/methodology/approach This short paper outlines the planning issues bioenergy developments face and the main methods of communication used in the public consultation process in the UK. The potential role of social media in communication with stakeholders is identified. The capacity of sentiment analysis to mine opinions from social media is summarised, and illustrated using a sample of tweets containing the term ‘bioenergy’ Findings Social media have the potential to improve information flows between stakeholders and developers. Sentiment analysis is a viable Purpose The push to widen participation in public consultation suggests social media as an additional mechanism through which to engage the public. Bioenergy companies need to build their capacity to communicate in these new media and to monitor the attitudes of the public and opposition organisations towards energy development projects. Design/methodology/approach This short paper outlines the planning issues bioenergy developments face and the main methods of communication used in the public consultation process in the UK. The potential role of social media in communication with stakeholders is identified. The capacity of sentiment analysis to mine opinions from social media is summarised, and illustrated using a sample of tweets containing the term ‘bioenergy’ Findings Social media have the potential to improve information flows between stakeholders and developers. Sentiment analysis is a viable methodology, which bioenergy companies should be using to measure public opinion in the consultation process. Preliminary analysis shows promising results. Research limitations/implications Analysis is preliminary and based on a small dataset. It is intended only to illustrate the potential of sentiment analysis and not to draw general conclusions about the bioenergy sector. Originality/value Opinion mining, though established in marketing and political analysis, is not yet systematically applied as a planning consultation tool. This is a missed opportunity.