911 resultados para Accounting.


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Social psychologists have attempted to capture the ideological quality of the nation through a consideration of its taken-for-granted quality, whereby it forms an unnoticed ‘banal’ background to everyday life and is passively absorbed by its members in contrast to its ‘hot’, politically created and contested nature. Accordingly, national identity is assumed to be both passively absorbed from the national backdrop and actively acquired through national inculcation. This raises the question of how national identity is expressed, transmitted and acquired in a foreign context, where the banal national backdrop is unavailable to scaffold identity and the national resources for identity transmission may be unavailable. The present article addresses this gap by examining the situation of Irish women raising children in England. Critical discursive analyses of the 16 interviews revealed that all women treated their children’s national identity and the issue of transmitting identity as dilemmatic: passive transmission risks children passively absorbing English, but active transmission contravenes the assumed naturalness of national identity and can furthermore conflict with children’s own personal choice. These results point to the complex interaction between the management of national identity and the broader personal and national context within which this occurs.

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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.

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Foucault identified the roots of governmentality in religious beliefs and religious history with its genealogical core the equivalent of pastoral power, the art of governing people by relying on a dualistic logic; individualization and totalization. This technology of power arose and matured within the Roman Catholic Church and provided a model for many states in the achievement and exercise of power. Informed by the work of Foucault on pastoral power the present work examines the genealogical core of governmentality in the context of the Roman Catholic Church at a time of great crisis in the 15th century when the Roman Catholic Church was undergoing reform instituted by Pope Eugenius IV (1431-1447). The contributions of accounting to pastoral power are shown in this study to have been pivotal in restoring the Church’s standing and influence. Accounting was one of the technologies that allowed the bishops to control both the diocese as a whole and each priest, to subjugate the priests to the bishops’ authority and, thereby, to govern the diocese through a never-ending extraction of truth.

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Thermal reactions proceed optimally when they are rapidly heated to the highest tolerable temperature, held there for the shortest possible time and then quenched. This is explained through assessments of reaction kinetics in literature examples and models. Although presently available microwave equipment is better suited to rapid heating than resistance-heated systems, the findings do not depend upon the method of heating. Claims that microwave heated reactions proceed faster and more cleanly than their conventionally heated counterparts are valid only when comparably rapid heating and cooling cannot be obtained by conventional heating. These findings suggest that rigid adherence to the sixth principle of green chemistry, relating to the use of ambient temperature and pressure, may not always afford optimal results. © 2010 The Royal Society of Chemistry.

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The radial vaneless diffuser, though comparatively simple in terms of geometry, poses a significant challenge in obtaining an accurate 1-D based performance prediction due to the swirling, unsteady and distorted nature of the flow field. Turbocharger compressors specifically, with the ever increasing focus on achieving a wide operating range, have been recognised to operate with significant regions of spanwise separated flow, particularly at off design conditions.
Using a combination of single passage Computational Fluid Dynamics (CFD) simulations and extensive gas stand test data for three geometries, the current study aims to evaluate the onset and impact of spanwise flow stratification in radial vaneless diffusers, and how the extent of the aerodynamic blockage presented to the flow throughout the diffuser varies with both geometry and operating condition. Having analysed the governing performance parameters and flow phenomena, a novel 1-D modelling method is presented and compared to an existing baseline method as well as test data to quantify the improvement in prediction accuracy achieved.

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The radial vaneless diffuser, though comparatively simple in terms of geometry, poses a significant challenge in obtaining an accurate 1-D based performance prediction due to the swirling, unsteady and distorted nature of the flow field. Turbocharger compressors specifically, with the ever increasing focus on achieving a wide operating range, have been recognised to operate with significant regions of spanwise separated flow, particularly at off-design conditions.

Using a combination of single passage Computational Fluid Dynamics (CFD) simulations and extensive gas stand test data for three geometries, the current study aims to evaluate the onset and impact of spanwise aerodynamic blockage in radial vaneless diffusers, and how the extent of the blocked region throughout the diffuser varies with both geometry and operating condition. Having analysed the governing performance parameters and flow phenomena, a novel 1-D modelling method is presented and compared to an existing baseline method as well as test data to quantify the improvement in prediction accuracy achieved.

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A significant increase in strength and performance of reinforced concrete, timber and metal beams may be achieved by adhesively bonding a fibre reinforced polymer composite, or metallic such as steel plate to the tension face of a beam. One of the major failure modes in these plated beams is the debonding of the plate from the original beam in a brittle manner. This is commonly attributed to the interfacial stresses between the adherends whose quantification has led to the development of many analytical solutions over the last two decades. The adherends are subjected to axial, bending and shear deformations. However, most analytical solutions have neglected the effect of shear deformation in adherends. Few solutions consider this effect approximately but are limited to one or two specific loading conditions. This paper presents a more rigorous solution for interfacial stresses in plated beams under an arbitrary loading with the shear deformation of the adherends duly considered in closed form using Timoshenko’s beam theory. The solution is general to linear elastic analysis of prismatic beams of arbitrary cross section under arbitrary loading with a plate of any thickness bonded either symmetrically or asymmetrically with respect to the span of the beam.

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RC beams shear-strengthened with externally-bonded FRP side strips or U-strips usually fail by debonding. As such debonding occurs in a brittle manner at relatively small shear crack widths, some of the internal steel stirrups may not have reached yielding at beam shear failure. Consequently, the internal steel stirrups cannot be fully utilized. This adverse shear interaction between internal steel stirrups and external FRP strips may significantly reduce the benefit of shear-strengthening FRP but has not been considered by any of the existing FRP strengthening design guidelines. In this paper, an improved shear strength model capable of accounting for the effect of the above shear interaction is first presented, in which the unfavorable effect of shear interaction is reflected through a reduction factor (i.e. shear interaction factor). Using a large test database established in the present study, the performance of the proposed model as well as that of three other shear strength models is then assessed. This assessment shows that the proposed shear strength model performs better than the three existing models. The assessment also shows that the inclusion of the proposed shear interaction factor in the existing models can significantly improve their performance.

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This paper contributes to the literature on public-sector reforms by proposing textual analysis as a useful research strategy to explore how reform archetypes and related ideas are deployed in the parliamentary debate and regulations advancing reforms. Public Administration (PA) (Wilson 1887; Weber 1922), New Public Management (NPM) (Hood 1991, 1995; Dunleavy and Hood 1994; Ferlie et al. 1996) and Public Governance (GOV) (Osborne 2010; Rhodes 1997) can be depicted as three different archetypes providing characteristic administrative ideas and concepts (i.e. interpretive schemes) and related tools and practices (i.e. structures and systems) which lead reforms. We use textual analysis to look into more than twenty years of Italian central government accounting reforms and investigate how the three administrative archetypes have evolved, intertwined and replaced each other. Textual analysis proves a useful tool to investigate reform processes and allows highlighting that in neo-Weberian countries, such as Italy, NPM and GOV, far from being revolutionary paradigms, may represent fashionable trends that did not leave significant traces in the practice and rhetoric of reforms. These results also suggest interesting implications for practitioners and policy makers.