Rethinking the Sacred and Secular Divide. Accounting and Accountability Practices in the Diocese of Ferrara (1431-1457)

Purpose – Informed by the work of Laughlin and Booth, the paper analyses the role of accounting and accountability practices within the 15th century Roman Catholic Church, more specifically within the Diocese of Ferrara (northern Italy), in order to determine the presence of a sacred-secular dichotomy. Pope Eugenius IV had embarked upon a comprehensive reform of the Church to counter the spreading moral corruption within the clergy and the subsequent disaffection with the Church by many believers. The reforms were notable not only for the Pope’s determination to restore the moral authority and power of the Church but for the essential contributions of ‘profane’ financial and accounting practices to the success of the reforms.
Design/methodology/approach – Original 15th century Latin documents and account books of the Diocese of Ferrara are used to highlight the link between the new sacred values imposed by Pope Eugenius IV’s reforms and accounting and accountability practices.
Findings – The documents reveal that secular accounting and accountability practices were not regarded as necessarily antithetical to religious values, as would be expected by Laughlin and Booth. Instead, they were seen to assume a role which was complementary to the Church’s religious mission. Indeed, they were essential to its sacred mission during a period in which the Pope sought to arrest the moral decay of the clergy and reinstate the Church’s authority. Research implications/limitations – The paper shows that the sacred-secular dichotomy cannot be considered as a priori valid in space and time. There is also scope for examining other Italian dioceses where there was little evidence of Pope Eugenius’ reforms.
Originality/value – The paper presents a critique of the sacred-secular divide paradigm by considering an under-researched period and a non Anglo-Saxon context.

An anthropometric history of the World, 1810-1980: did migration and globalization influence country trends?

We find that regional height levels around the world were fairly uniform throughout most of the 19th century, with two exceptions: above-average levels in Anglo-Saxon settlement regions and below-average levels in Southeast Asia. After 1880, substantial diver- gences began to differentiate other regions -- making the world population taller, but more unequal. During the late 19th century and 20th century, heights between world regions devi- ated significantly, when incomes also became very unequal. Interestingly, during the “breaking point period” between the two regimes, heights declined significantly in the cattle-rich New World countries, whereas they started to increase in Old Europe. We discuss in this study whether immigration was a core factor to influence the height decline in the “Anthropometric Decline of the Cowboy and Gaucho Empires”.

Ageing through Austerity: critical perspectives from Ireland

The book’s main contribution is the bringing together of varied discourses concerning the social policy impact of ageing within the context of fiscal austerity. As the editors rightly state, the economic recession has sharpened the focus of governments on the implication of demographic ageing. It is vital therefore, that the social policy implications of societal ageing are studied and understood within a wider political economy of austerity. Of course the fiscal crisis of the 1970s and the ensuing first wave of neo-liberalism in the Anglo-Saxon countries [in the 1980s] gave us a foretaste of the various ways in which the public burden thesis has been applied with great force to the older population. This recession is different, certainly in Ireland, but a combination of neo-liberal ideology and neo-classical economics is enforcing severe budgetary constraint on a range of countries (within and outside of the Eurozone) in the name of funding deficits. Policy makers appear to be disinterested in both the origins of the 2008 financial crisis and the distributional consequences of their austerity policies. In the absence of official concern social science research has a key role to play.

First comprehensive peat depositional records for tin, lead and copper associated with the antiquity of Europe's largest cassiterite deposits

Tin, as a constituent of bronze, was central to the technological development of early societies, but cassiterite (SnO2) deposits were scarce and located distantly from the centres of Mediterranean civilizations. As Britain had the largest workable ore deposits in the ancient Western world, this has led to much historical speculation and myth regarding the long-distance trading of tin from the Bronze Age onwards. Here we establish the first detailed chronology for tin, along with lead and copper deposition, into undisturbed ombrotrophic (rain-fed) peat bogs located at Bodmin Moor and Dartmoor in the centre of the British tin ore fields. Sustained elevated tin deposition is demonstrated clearly, with peaks occurring at 100-400 and 700-1000 calendar years AD - contemporaneous with the Roman and Anglo-Saxon periods respectively. While pre-Roman Iron Age tin exploitation undoubtedly took place, it was on a scale that did not result in convincingly enhanced deposition of the metal. The deposition of lead in the peat record provides evidence of a pre-Roman metal-based economy in southwest Britain. Emerging in the 4th century BC, this was centred on copper and lead ore processing that expanded exponentially and then collapsed upon Roman colonization during the 1st century AD. (C) 2011 Elsevier Ltd. All rights reserved.

Collaborative Scholarship on the Margins: An Epistolary Network

This article explores collaborative scholarship on the margins of intellectual life in eighteenth-century England via a close examination of George Ballard's collected correspondence from women letter-writers. Ballard was both a man of trade and an antiquary, and his modest social status inhibited his freedom to move in scholarly circles. Ballard's only published book documented the lives and works of "learned ladies" of Britain from the fifteenth to the eighteenth centuries, and his female correspondents included the Anglo-Saxon scholar Elizabeth Elstob. His collected correspondence provides an insight into a network that operated outside of the major institutions of scholarship and far from the coffee houses of metropolitan life, but which supported its participants in their intellectual endeavours. By examining the collection materially, and by plotting the correspondents geographically, a more precise picture can be drawn of how women and lower-status men could engage in intellectual life from the peripheries of scholarly society. 

Prevalence of the prothrombin G20210A mutation in the Irish populations:use of a novel polymerase chain reaction approach

The prothrombin G20210A polymorphism is associated with a threefold-increased risk of venous thrombosis. There is considerable variation in the reported prevalence of this polymorphism within normal populations, ranging from 0 to 6.5%. The prevalence within the Irish population has not been determined. A restriction fragment length polymorphism (RFLP)-based assay is commonly used for the detection of the prothrombin 20210A allele. This assay does not include a control restriction digest fragment and, consequently, failure of the enzyme activity or lack of addition of enzyme to the sample cannot be distinguished from wild-type prothrombin. We developed a RFLP-based assay, which incorporates an invariant digest site, resulting in the generation of a control digest fragment. Furthermore, we developed a nested polymerase chain reaction (PCR) method for the amplification and digestion of poor-quality or low-concentration DNA. In the Irish population studied, five of 385 (1.29%) were heterozygous and one patient was homozygous for the prothrombin 20210A polymorphism. This is the first reported data on an Irish or Celtic population and suggests that the allele frequency is similar to Anglo-Saxon populations. The nested PCR method successfully amplified and digested 100/100 (100%) of the archived samples; none of these samples could be analyzed by the standard single-round PCR method. In conclusion, nested PCR should be considered in the analysis of archived samples. Single-round PCR is appropriate for recently collected samples; however, an invariant control digest site should be incorporated in RFLP-based assays to validate the integrity of the digestion enzyme and limit the risk of false-negative results.

Estruturadores do discurso na aula de português em Moçambique

O nosso estudo debruça-se sobre o uso de estruturadores do discurso na interacção verbal, em contexto pedagógico. As nossas referências teóricas estão vinculadas à Análise do Discurso, quer à escola francesa (com origem na Linguística), quer à escola anglo-saxónica (com origem na Antropologia). Em relação à área da Linguística, buscámos os pressupostos da Pragmática, Sociolinguística e Psicolinguística; relativamente à Antropologia, seguimos as abordagens etnográficas, etnometodológicas e interaccionistas. Nesta pesquisa participaram 15 professores e 778 alunos de cinco escolas do ensino secundário/equiparado da cidade da Beira e da região de Maputo (Moçambique), que integravam, nomeadamente, as turmas do 1.º e 2.º ano do ramo comercial e 9.ª e 10.ª classe do ensino secundário geral. Observámos 40 aulas, das quais foram transcritas e analisadas 10 aulas. A transcrição e a anotação foram realizadas com o auxílio do programa Transcriber. Usámos métodos qualitativos e quantitativos e, predominantemente, procedimentos descritivos. Identificámos 4700 marcadores discursivos distribuídos nas seguintes subcategorias: marcadores discursivos directivos, marcadores discursivos de confirmação, marcadores discursivos de natureza fáctica e de concordância e as interjeições como marcadores discursivos. Os resultados da nossa pesquisa permitiram-nos concluir que os marcadores discursivos e as disfluências desempenham funções ligadas à estruturação textual-interactiva. Estes fenómenos linguísticos, ao estruturarem o discurso de professores e alunos, contribuem para a produção/compreensão de sentido das frases.

Nós há de morrer...óss tem de cantar! : música, memória e imaginação em Damão : trânsitos pós-coloniais

O presente trabalho inscreve-se no domínio da etnomusicologia, resulta da realização de trabalho de campo multissituado e propõe-se compreender a comunidade católica damanense residente em Damão (Índia) e no Reino Unido partindo do estudo da música adotada e praticada pelos seus membros. O repertório performativo analisado neste trabalho inclui música (religiosa e secular) e dança entendidas pelos damanenses como herdadas do antigo colonizador, música e dança anglo-saxónica e de Bollywood transmitida pelos meios de comunicação de massa atuais e, ainda, aquela que é veicularmente considerada pelos damanenses católicos como “a música damanense” ou “a música original de Damão” e à qual é aqui dado um enfoque especial: o mandó. Argumento que a compreensão deste repertório e dos diferentes significados de que se reveste nos permite também compreender a própria damanidade, cuja performance é caracterizada pelos mesmos princípios que definem a da música. Permite-nos, igualmente, entender o modo como os damanenses católicos vivem a sua condição de integração na Índia enquanto comunidade pós-colonial não-independente. Este trabalho procura contribuir, portanto, para a inscrição da realidade dos territórios poscoloniais integrados no quadro da teoria do poscolonialismo e reflete sobre o protagonismo da música na construção de lugares de memória e de imaginação tanto no território de origem (Damão) como na diáspora (Reino Unido).

Questioning the Universality of Institutional Transformation Theories in Spatial Planning: Shopping Mall Developments in Palermo

Theories about institutional transformation in spatial planning, although mainly based on the Anglo-Saxon context, have assumed a dominant role in planning research and theory as means to understand the transformations that have been restructuring planning systems in recent decades in the Western world and beyond. The article, looking at transformations of planning practice through the lenses of the concept of planning cultures, debates the utility of building ‘universal’ theories for spatial planning and advocates for the need for a de-provincialization of planning theories. This is done through a case-study approach applied to the history of the transformation of the retail system in a context characterized by the specificities of the Italian planning context and Southern European cities, namely: the planning processes for, and power relationships underlying, the first shopping malls opened in Palermo, Italy, since 2009 — some decades later than most of Western cities.

O jornalismo português "incorporado": circunstâncias, experiências e percepções

Dissertação apresentada à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Jornalismo.

Planeamento fiscal abusivo: exemplificação de alguns esquemas

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sobre a orientação do Doutor José Campos Amorim.

A exoneração do passivo restante: considerações sobre as causas de indeferimento liminar

Dissertação de Mestrado em Solicitadoria

Canada, a child's play

Science4you, a Portuguese developer, producer and seller of scientific and educational toys, leveraged the worldwide growth of this category to successfully expand its operations abroad. Following a recent entry into the United States market, the purpose of this report is to help the company define the next step in its international expansion. A customized scoring model, based on a set of relevant macro and micro-criteria was developed for Anglo-Saxon and Asian countries, yielding Canada as the market with the highest potential. The recommended entry mode is direct exporting via an independent distributor, being complemented with a financial and risk analysis.

Genealogical and Historical Sketch of the Name and Family of Woodruff

Genealogical and Historical Sketch of the name and family of Woodruff compiled by the Media Research Bureau of Washington, D.C. This document traces the Woodruff name to its Anglo-Saxon origins and lists members of the family who have distinguished themselves in America in more recent times, n.d.

Les régimes providentiels à l'ère post-industrielle: reconfiguration ou résilience ?

L'approche des régimes providentiels élaborée par Esping-Andersen dans les années 1990 présente un grand intérêt dans l'appréhension des lignes directrices de la protection sociale: elle met en relief le jeu d'interrelations entre différents piliers de bien-être (l'État, le marché et la famille) dans la production et la distribution du bien-être. Esping-Andersen a identifié à cet effet trois types de régimes providentiels: les régimes social-démocrate, libéral et conservateur (qui correspondent respectivement aux pays nordiques, anglo-saxons et d'Europe continentale) auxquels certains observateurs ont rajouté le type latin, qui correspond aux pays d'Europe du Sud (Espagne, Grèce, Italie, Portugal). Ces régimes se sont consolidés dans un contexte industriel d'après-guerre et on peut se demander s'ils peuvent tenir la route à l'ère post-industrielle. En effet, le jeu d'interrelations entre l'État, le marché et la famille est appelé à connaître des reconfigurations, pour répondre plus adéquatement aux divers risques nouveaux qu'encourent les individus. La résilience des régimes providentiels est donc mise à l'épreuve et doit composer avec de nouvelles réalités sociales et économiques qui peuvent l'amener vers des terrains qui lui étaient jusque là inconnus. Notre examen s'intéresse à l'évolution des régimes providentiels à l'ère post-industrielle. Nous cherchons à caractériser et à différencier vingt pays de l'OCDE sur la base d'indicateurs quantitatifs de dépenses publiques et de situations socio-économiques couvrant la période de 1985 aux années 2000. Au moyen de l'analyse factorielle des correspondances et de l'analyse de classification hiérarchique, nous avons pu dégager des regroupements de pays qui correspondent assez fidèlement à la typologie d'Esping-Andersen et à ses développements subséquents et à mettre en relief différentes formes de protection sociale à l'ère post-industrielle: soit "l'activation laissée au marché" dans les pays anglo-saxons, "l'activation comme projet en devenir" dans les pays d'Europe continentale et, finalement, "la faible référence à l'activation" dans les pays d'Europe du Sud.