The development of the accounting professional in a postcolonial context: evidence from Sierra Leone

Despite increasing interest in the development of the accountancy profession and constitutive professional bodies in ex-colonies, little is known about the development of professional accountants as individuals. Similarly, although the continuing influence of the legacies of colonialism and imperialism on the accounting professionalisation trajectory in ex-colonies has been recognised, little attempt has been made to theorise such continuing colonial intervention as a postcolonial condition of accommodation and resistance, with implications for the development of professional accountants. This thesis fills this vacuum by employing four aspects of the critical lens of postcolonial theory – local-global nexus, psycho-existential complex, postcolonial hybridity and diaspora - to gain an insight into the development of accounting professionals in ex-colonies with specific reference to Sierra Leone. Specifically, it examines the current model of accounting professionalisation adopted in Sierra Leone and implications for the development of professional accountants in the country; investigates the historical and ideological legacies of colonialism that shaped and continue to influence the professionalisation trajectory in Sierra Leone; explores the perceptions of Sierra Leonean chartered and aspiring accountants of their professional identity in terms of their professional development within Sierra Leone; and explores the lived experiences of Sierra Leonean chartered and aspiring accountants in the diaspora and the diaspora effect on accountancy in Sierra Leone. The empirical evidence presented here emanated from two sources: a web-based survey and semi-structured interviews with Sierra Leonean chartered and aspiring accountants both within and outside the country at the time of the study. The model for developing professional accountants in Sierra Leone comprises a partnership between the local professional body, ICASL, and the British-based global body, the ACCA. A postcolonial analysis of the empirical evidence reveals that an unintended consequence of this model is that the local is co-opted within the global while the global becomes increasingly localised. The analysis also shows that the presence of a perceived global body ‘inferiorises’ the local body to the point of undesirability among local chartered and aspiring accountants. Thus the partnership has to date done little by way of developing ICASL’s capacity to ensure the development of a localised profession and professionals. Instead, it produces, within the Sierra Leone accountancy space, professional hybrids that at once pose as global as well as local accountants. This has significant implications for the local profession because many of the hybrid professional accountants who could potentially drive the local profession forward end up in the diaspora, which leaves the local profession in a weaker state. Also, given the established link between a robust accountancy profession and sustainable economic development, such professional diasporisation could negatively impact on the country’s economic development. In sum, Sierra Leone has failed to establish an accounting professionalisation model that develops professional accountants (through contextualised professional education and training) that meets the specific accounting needs of its growing economy.

Assessment of institutional contexts for collective action, and stakeholder receptiveness to integrated research-extension approaches on Lac Ntomba, Lac Maï-Ndombe and the Maringa-Lopori-Wamba watersheds

The WorldFish Center has been collaborating with its partners (AWF and WWF) in the Maringa-Lopori-Wamba (MLW) and the Lac Tele-Lac Ntomba (LTL) Landscapes to develop participatory monitoring systems for aquatic ecosystems. This requires rigorous data collection regarding fishing effort and catch, and the establishment of community partnerships; enabling WorldFish Center researchers to understand and counteract the institutional legacies of previous NGO interventions. In the MLW, fisherfolk livelihoods are severely limited due to their extreme isolation from markets and government services. However, fisherfolk have some experience dealing with natural resource conservation or extraction entities as well as humanitarian agencies. Their history has left them slightly skeptical but reasonably willing to collaborate with incoming NGOs. Around Lac Ntomba, fisherfolk have had more extensive interactions with conservation and humanitarian NGOs, but despite their proximity to the Congo River, they appear to have very limited access to distant markets. As past benefits from NGO activities have been captured by local village elites many fishers are highly skeptical and even antagonistic toward NGOs in general, and see little benefits from collaborating with each other or NGOs. Similarly to the MLW and Lac Ntomba, Lac Maï-Ndombe fisherfolk were disillusioned by past NGO activities. However, in this area levels of fish catch are greater than in the other watersheds, and many fishers make regular trips to major markets in Kinshasa, Kikwit and Tchikapa. Consequently, while there are significant divisions to be addressed in Lac Maï-Ndombe, fisherfolk in general are more interested in exploring options for improving livelihoods. In order to overcome these hurdles, the WorldFish Center has introduced an integrated research-extension approach in its interactions with these communities. The teams conducted demonstrations of technological innovations that could significantly improve on present post-harvest fish processing practices, in particular: a solar fish drying tent and a fish smoking barrel.

Between Nation and State: Albanian Associations from Ottoman Origins to a Communist Party, 1880 - 1945

This dissertation addresses the broader antecedents of the Communist Party of Albania (CPA) as one of a number of associations whose experience was central to Albanian political history. This long experience dates back to the informal national associations formed in the Ottoman Empire of the late nineteenth century. The dissertation examines the role of these associations which, pursuing language rights and political representation through imperial state reforms, set a pattern that struggled to connect nation and state, rather than asserting the territorial demands for a nation-state familiar across the region. Starting out in the Ottoman Empire, but then maturing in the Albanian diaspora in Romania, Bulgaria, Egypt and the United States, this dissertation shows politically significant processes of longer-term adaptation that created informal associations as institutional structures able to channel collective action. It then traces the reframing of these patterns through their destruction in the Balkan Wars and the First World War to the emergence of communist associations in the interwar period and beyond. This dissertation is a sustained study that traces long-term Ottoman imperial political legacies in the Albanian successor state. The story of the associations, based on hitherto unexamined archival documents, shows that the Albanians possessed a far greater capacity for political mobilization that previously acknowledged by historians. Moreover, the dissertation successfully challenges the conventional wisdom that portrays the Albanians as irreparably divided along sectarian and regional faultlines. It finds that Albanian national activism was civic in character rather than ethnic as elsewhere in the Balkans. The Albanians fought to remain within a multinational framework because this afforded them political security, social advancement and potential economic growth. In the late Ottoman period, this political objective was manifested in the acceptance of the supranational imperial order whereas during the Second World War, in the aspiration to become members of the Comintern internationalist movement. Another important find, is the newly-discovered evidence concerning the founding of the CPA and its wartime conduct as an organization created and led by the Albanians themselves, albeit with Yugoslav ideological assistance under the transnational umbrella of the Comintern.

Europeanization beyond the EU: The case of Georgia.

320 p.

Design de comunicação

Dissertação de Doutoramento para obtenção do grau de Doutor em Design, dissertação apresentada na Universidade de Lisboa - Faculdade de Arquitetura.

Pedagogical Appropriation of Information and Communication Technologies (ICT) by West African Educators = Appropriation pédagogique des technologies de l’information et de la communication (TIC) par les éducateurs ouest-africains

Œuvre dédiée à Alioune Camara; merci au Prof. Denis Dougnon de l’Université de Bamako pour le parrainage

Playing with tension; national charisma at Euro 2012

European National football came together in the summer of 2012 for the 14th occasion. This book sets out to examine the enduring social tensions between supporters and authorities, as well as those between local, national and European identities, which formed the backdrop to the 14th staging of the European National football tournament, Euro2012. The context of the tournament was somewhat unique from those staged in previous years, being jointly hosted for the first time by two post-Communist nations still in the process of social and economic transition. In this respect, the decision to stage Euro 2012 in Poland and Ukraine bore its own material and symbolic legacies shaping the tournament: the unsettling of neo-liberal imaginings and emergent ‘East-West’ fears about poor infrastructure, inefficiencies and corruption jostled with moral panics about racism and fears surrounding the potentially unfulfilled consumerist expectations of west European supporters. The book seeks to explore the ideologies and practices invoked by competing national sentiments and examine the social tensions, ambiguities and social capital generating potentials surrounding national, ethnic, European identity, with respect to national football teams, supporters and supporter movements.

Pedagogical Appropriation of Information and Communication Technologies (ICT) by West African Educators = Appropriation pédagogique des technologies de l’information et de la communication (TIC) par les éducateurs ouest-africains

Œuvre dédiée à Alioune Camara; merci au Prof. Denis Dougnon de l’Université de Bamako pour le parrainage

Landscape strategies in Bronze Age Southwestern Cyprus (2500-1100 B.C.)

This thesis concerns the analysis of the socio-economic transformation of communities in Bronze Age southwestern Cyprus. Through the adoption of a dialectical perspective of analysis, individuals and environment are considered part of the same unity: they are cooperating agents in shaping society and culture. The Bronze Age is a period of intense transformation in the organization of local communities, made of a continuous renegotiation of the socio-economic roles and interactions. The archaeological record from this portion of the island allows one to go beyond the investigation of the complex and articulated transition from the EBA-MBA agro-pastoral and self-sufficient communities to the LBA centralized and trade-oriented urban-centres. Through a shifting of analytical scales, the emerging picture suggests major transformations in the individual-community-territory dialectical relations. A profound change in the materials conditions of social life, as well as in the superstructural realm, was particularly entailed by the dissolution of the relation to the earth, due to the emergence of new forms of land exploitation/ownership and to the shift of the settlement pattern in previously unknown areas. One of the key points of this thesis is the methodological challenge of working with legacy survey data as I re-analysed a diverse archaeological legacy, which is the result of more than fifty years of survey projects, rescue and research-oriented excavations, as well as casual discoveries. Source critique and data evaluation are essential requirements in an integrative and cross-disciplinary regional perspective, in the comprehensive processing of heterogeneous archaeological and environmental datasets. Through the estimation of data precision and certainty, I developed an effective - but simple - method to critically evaluate existing datasets and to inter-correlate them without losing their original complexity. This powerful method for data integration can be applied to similar datasets belonging to other regions and other periods as it originates from the evaluation of larger methodological and theoretical issues that are not limited to my spatial and temporal focus. As I argue in this thesis, diverse archaeological legacies can be efficiently re-analysed through an integrative and regional methodology. The adoption of a regional scale of analysis can provide an excellent perspective on the complexity of transformations in ancient societies, thus creating a fundamental bridge between the local stories and grand landscape narratives.

El rol de los actores subnacionales en la construcción de la política exterior de Japón. Estudio de caso: La disputa territorial por las islas Senkaku/Diaoyu entre Japón y China (2001-2014)

El presente estudio de caso tiene como objetivo analizar la influencia de la gobernación de Tokio en la formulación de la política exterior de Japón durante la disputa territorial por las islas Senkaku/Diaoyu. Para ello, se identifican los puntos más relevantes de la política exterior de seguridad de Japón después de la Segunda Guerra Mundial. Se hace un énfasis en la política bilateral de seguridad sino-japonesa, con el fin de ubicar el conflicto territorial por las islas Senkaku/Diaoyu como un punto importante en la agenda internacional de seguridad de ambos países. Se estudia y analiza el concepto de paradiplomacia; articulado, a su vez, por los conceptos de identidad y rol en política exterior de la perspectiva teórica del Constructivismo de las Relaciones Internacionales, para así analizar la influencia de Tokio en el manejo de la política exterior de Japón en el marco del conflicto territorial por las islas Senkaku/Diaoyu.

As rotas Jacobeias em Portugal : estudo e divulgação do caso alentejano. Proposta de valorização - criação de um museu virtual e de um centro de interpretação

As peregrinações, entre elas a Santiago de Compostela, marcaram profundamente a sociedade europeia. Além das questões religiosas, os caminhos de Santiago originaram a criação de uma rede de infraestruturas que permitiu o desenvolvimento de regiões e aglomerados urbanos. Para provar a importância desses caminhos no distrito de Évora partimos de uma abordagem aos testemunhos patrimoniais evocando S. Tiago (móveis e imóveis, materiais e imateriais), procurando, como objectivo da Dissertação de Mestrado, conceber um projecto para divulgação da informação recolhida. Assim, sabendo que a sociedade actual exige mais informação visual na compreensão do legado cultural, optámos pela criação de um Museu Virtual e de um Centro de Interpretação. Se os Museus Virtuais oferecem inúmeras possibilidades de acesso às manifestações culturais, possibilitando ainda a formação através de tecnologias aplicadas na educação, os Centros de Interpretação criam condições de acolhimento e visita adequadas, fornecendo informações essenciais na compreensão e valorização dos legados patrimoniais. ABSTRACT: The pilgrimages, among them Santiago de Compostela, profoundly marked European society. ln addition to religious matters, the Way of Saint James led to the creation of a network infrastructure that enabled the development of regions and urban areas. To prove the importance of these pathways in the district of Évora part of an asset with reference to testimonies S. James (movable and immovable, tangible and intangible), for such purpose the master's thesis, designing a project to disseminate the information collected. So, knowing that society is demanding more visual information to understand the cultural legacy, we decided to create a Virtual Museum and an Interpretation Center. lf the Virtual Museums offer many opportunities for access to cultural events and can therefore training through technologies applied to education, the Centers for Interpretation create conditions for the reception and visit appropriate, providing key information in understanding and appreciation of legacies.

Development and optimisation of protocols for surface cleaning of cultural heritage metals

The conservation and valorisation of cultural heritage is of fundamental importance for our society, since it is witness to the legacies of human societies. In the case of metallic artefacts, because corrosion is a never-ending problem, the correct strategies for their cleaning and preservation must be chosen. Thus, the aim of this project was the development of protocols for cleaning archaeological copper artefacts by laser and plasma cleaning, since they allow the treatment of artefacts in a controlled and selective manner. Additionally, electrochemical characterisation of the artificial patinas was performed in order to obtain information on the protective properties of the corrosion layers. Reference copper samples with different artificial corrosion layers were used to evaluate the tested parameters. Laser cleaning tests resulted in partial removal of the corrosion products, but the lasermaterial interactions resulted in melting of the desired corrosion layers. The main obstacle for this process is that the materials that must be preserved show lower ablation thresholds than the undesired layers, which makes the proper elimination of dangerous corrosion products very difficult without damaging the artefacts. Different protocols should be developed for different patinas, and real artefacts should be characterised previous to any treatment to determine the best course of action. Low pressure hydrogen plasma cleaning treatments were performed on two kinds of patinas. In both cases the corrosion layers were partially removed. The total removal of the undesired corrosion products can probably be achieved by increasing the treatment time or applied power, or increasing the hydrogen pressure. Since the process is non-invasive and does not modify the bulk material, modifying the cleaning parameters is easy. EIS measurements show that, for the artificial patinas, the impedance increases while the patina is growing on the surface and then drops, probably due to diffusion reactions and a slow dissolution of copper. It appears from these results that the dissolution of copper is heavily influenced by diffusion phenomena and the corrosion product film porosity. Both techniques show good results for cleaning, as long as the proper parameters are used. These depend on the nature of the artefact and the corrosion layers that are found on its surface.

Iberian and Latin American Music Scholarship on the Ascent: Reflections from the United States

In the early twentieth century, musicology was established as an academic discipline in the United States. Nonetheless, with the exception of Iberian medieval and Renaissance repertories, U.S. scholars largely overlooked the music of the Spanish- and Portuguese- speaking world. Why should this have been the case, especially in light of Spain’s strong historical presence in the United States? This autobiographical essay examines this question by tracing the career of an individual musicologist, the Hispanist musicologist Carol A. Hess. Evaluated here are disciplinary shifts in U.S. musicology —methodological, philosophical, and ideological— over the past thirty years. These transformations have combined to make this repertory a viable field of study today. Musicologists in the United States can now make their careers by specializing in Iberian and Latin American music, as well as the music of the Hispanic diaspora. They research topics ranging from the avant-garde composer Llorenç Barber to the rapper Nach Scratch or the popular bandleader Xavier Cugat and his U.S. audiences of the 1940s, while others also pursue the time-tested areas of medieval and Renaissance music. Iberian and Latin American music is regularly offered in postsecondary institutions while instructors now have a variety of textbooks and other pedagogical resources from which to choose. All add up to a disciplinary freedom that would have been unthinkable only a few decades ago.

Forma e critica del reale in Siegfried Kracauer (1925-1937): Immagine, citta, modernita

Siegfried Kracauer (1889-1966) fu di formazione ingegnere-architetto, giornalista. Egli fu un instancabile osservatore critico della superficie della realtà, convinto quale era che solo dall’osservazione dei fenomeni superficiali si potesse davvero intuire la realtà di un’epoca. L’obiettivo della tesi è cercare di cogliere il rapporto tra forma e critica della realtà attraverso saggi, articoli di giornale, recensioni di libri e film, biografie e autobiografie. All’interno di questo lavoro si sono isolate alcune immagini e opere che permettono, a nostro parere, di cogliere il senso della decifrazione della modernità in Kracauer. La luce come figura ambigua della fantasmagoria e della metropoli, il mito e la razionalizzazione capitalistica, la figura di Ginster, personaggio letterario chiaramente autobiografico incaricato di descrivere le tensioni nel passaggio dall’esperienza della prima guerra mondale al mondo moderno dell’improvvisazione e della perdita dei confini e, infine, Jacques Offenbach e l’operetta, incursione storica di Kracauer alla ricerca di una biografia sociale della città di Parigi come archeologia della modernità sviluppando un parallelo tra l’epoca del Secondo Impero di Napoleone III e l’avvento del nazismo. A ognuno di questi momenti è dedicato un capitolo che cerca di sviluppare continuità e discontinuità del pensiero di Kracauer nei confronti delle eredità filosofiche e metodologiche di György Lukács, Georg Simmel, Karl Marx. mL’attenzione è stata rivolta alle testimonianze dei rapporti e dei confronti, talora aspri, con i suoi colleghi e amici a partire da quelli complicati con Benjamin e Adorno che restituiscono un’immagine di un pensatore originale e complesso alla ricerca e, paradossalmente sulla soglia, di una via per pensare l’irruzione della cultura di massa e del potere assoggettante delle immagini.