Accountants as institutional entrepreneurs:changing routines in a telecommunications company

Findings: As part of the consequences of new public management reforms, we illustrate how institutional entrepreneurs de-established an older state-run bureaucratic and engineering-based routine and replaced it with a business- and accounting-based routine. Eventually, new accounting routines were reproduced and taken for granted by telecommunications management and employees. Research Limitations/implications: As this study is limited to a single case study, no generalisation except to theory can be made. There are implications for privatisation of state sector organisations both locally and internationally. Originality/value: The paper makes a contribution to elaborating the role of institutional entrepreneurs as agents of change towards privatisation and how accounting was used as a technology of change. Purpose: The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology: The case study method is adopted. The authors draw on recent extension to institutional theory that gives greater emphasis to agency including concepts such as embeddedness, institutional entrepreneurs and institutional contradiction.

Case study: auditory brain responses in a minimally verbal child with autism and cerebral palsy

An estimated 30% of individuals with autism spectrum disorders (ASD) remain minimally verbal into late childhood, but research on cognition and brain function in ASD focuses almost exclusively on those with good or only moderately impaired language. Here we present a case study investigating auditory processing of GM, a nonverbal child with ASD and cerebral palsy. At the age of 8 years, GM was tested using magnetoencephalography (MEG) whilst passively listening to speech sounds and complex tones. Where typically developing children and verbal autistic children all demonstrated similar brain responses to speech and nonspeech sounds, GM produced much stronger responses to nonspeech than speech, particularly in the 65–165 ms (M50/M100) time window post-stimulus onset. GM was retested aged 10 years using electroencephalography (EEG) whilst passively listening to pure tone stimuli. Consistent with her MEG response to complex tones, GM showed an unusually early and strong response to pure tones in her EEG responses. The consistency of the MEG and EEG data in this single case study demonstrate both the potential and the feasibility of these methods in the study of minimally verbal children with ASD. Further research is required to determine whether GM's atypical auditory responses are characteristic of other minimally verbal children with ASD or of other individuals with cerebral palsy.

The impact of increased writing time allotment on the developmental writing skills of intermediate elementary school students

The purpose of this study is to determine which of several treatment groups and/or grades have shown growth when increased writing time allotment has occurred. Third, fourth and fifth grade students identified as Gifted, Learning Disabled, and Limited English Proficient enrolled in ESOL classes were the 69 subjects.^ All students were allotted at least one hour of writing time, four days a week for the school year of 1994-1995. Writing activities conducted during the school year involved the full writing process, including prewriting, drafting, revising, and editing. Pretests and posttests were administered across the grade levels at a designated period of time using the same administration procedures as the Florida Writing Assessment Program. Three teachers rated each sample on a scale of zero to three.^ The results of the oneway ANOVA indicated that the three raters did not score the pretests and posttests significantly different from each other. A single group pretest-posttest experimental design was used on the three groups. The results of the Gifted group revealed that the Gifted C subgroup (Gifted Behavioral) appeared to have averaged a higher gain score than both the Gifted A and Gifted B subgroups. For the four subgroups of the LD group, no distinct pattern was evident. The Group C subgroup (ADD) appeared to have scored lower than the other three subgroup although their mean IQ score was higher than the others LD subgroups. Comparisons were difficult to make among the four ESOL subgroups due to low subjects and/or scores. Qualitative analyses were also conducted using semi-structured interviews with the Gifted, Learning Disabled, and ESOL teachers. All believed the additional instructional time spent on writing made the difference in the increased writing scores.^ The study indicated that time alone is not a significant factor in developing accomplished writers. Direct instruction perhaps in a specific strategy or skill may lead to significant results. ^

Programa Nacional de Incentivo à Leitura - PROLER: avaliação da implementação pelo Comitê Potiguar

The National Reading Incentive Program (PROLER) is a national initiative to promote and encourage reading throughout the country, linked to the National Library Foundation (FBN) of the Ministry of Culture (MinC). This research aims to assess the PROLER’s implementation process in the state of Rio Grande do Norte, from the actions of their local committee. The framework is based on contextualize the policies that seek to encourage the book and reading, as well as the processes of implementation and evaluation of public policies. The research is understood as a qualitative descriptive-exploratory study, comprising a single case study. Makes use of semi-structured interview as a tool for data collection, which was attended by 8 members of Potiguar Committee as respondents. The techniques of bibliographical and documentary analysis were used for the analysis and discussion of data obtained from surveys and documents on PROLER; as to the content of the interviews, the technique used was the analysis of conversations. As for the results, the existence of four barriers to program implementation in the state that are worth mentioning is observed: a) the political-administrative discontinuity; b) the limited resources and few partnerships; c) the management of school libraries and absence from the post of librarian in the state and; d) the absence of a process or assessment tool able to evaluate the results or the impacts of actions taken by the Potiguar Committee. It was noticed that these limiting four come PROLER making the implementation of the Rio Grande do Norte a process that, although complying with the national regulations of teacher training and follow school libraries and their needs, not flawed to develop assessments that can measure program impacts, making the feedback process of ineffective policy. Another observation of this study is seen in the fact that the Committee did not get enough to supply their shares resources, as well as not being able to articulate new partnerships, thus contributing negatively to the scope of the program form and, consequently, for the effectiveness of their actions. Has even mentioning the fact that the Committee do nothing regarding the mismanagement of the libraries that are in their care, ie, do not use the power of coercion as guaranteed by the National Policy on Reading and federal laws that treat the school library, and is therefore ineffective in relation to compliance with the program guidelines

A hora da alfabetização: atores, ideias e instituições na construção do PAIC-CE

The objective of this thesis is to understand how a certain social condition becomes relevant enough to be regarded as an issue worthy of government action and how certain proposed initiatives prevail while others are discarded. More specifically, the goal is to discuss public policy for education and check whether the analytical models employed are significant enough to explain how the literacy issue became part of the policy agenda of the government of the State of Ceará in Brazil, and how the Literacy Program at the Right Age (PAIC) developed over time. From the empirical perspective about public policy for education in Brazil, this is a relevant case when one takes into account that, historically, the literacy policies are focused on teenagers and adults, implying a lack of specific initiatives towards children at the proper age of learning to read and write. In order to understand what drove this issue to the top of the state government agenda, this thesis is primarily based on the literature about public policy analysis, with focus on the agenda setting process and development of proposals. A hybrid approach is used, combining analytical tools from Kingdon’s Multiple Streams Model (1995), the Advocacy Coalition Framework by Sabatier and Jenkins Smith (1993) and the historical new institutionalism lens. The research method is qualitative and based on the single case study method. The data set was assembled from institutional PAIC-related documents, tachygraphy notes from sessions at Ceará’s State House of Representatives, press clippings, academic studies and interviews with key participants from several organizations. The conclusion of this thesis is that, given the complexity of the case in point, the combination of the three analytical methods is adequate and necessary to understanding the multiple drivers for this issue to have entered Ceará’s state government agenda and the design of the PAIC itself. Particularly relevant are the ideas and the policy entrepreneurs, the processes of problem recognition for the composition of a wide coalition and for the specification of alternatives, and the path dependence of the education policy in Ceará. This study adds, as a result, to a better understanding of the stages that make up the agenda setting in public policy, in particular in the field of education.

A hora da alfabetização: atores, ideias e instituições na construção do PAIC-CE

The objective of this thesis is to understand how a certain social condition becomes relevant enough to be regarded as an issue worthy of government action and how certain proposed initiatives prevail while others are discarded. More specifically, the goal is to discuss public policy for education and check whether the analytical models employed are significant enough to explain how the literacy issue became part of the policy agenda of the government of the State of Ceará in Brazil, and how the Literacy Program at the Right Age (PAIC) developed over time. From the empirical perspective about public policy for education in Brazil, this is a relevant case when one takes into account that, historically, the literacy policies are focused on teenagers and adults, implying a lack of specific initiatives towards children at the proper age of learning to read and write. In order to understand what drove this issue to the top of the state government agenda, this thesis is primarily based on the literature about public policy analysis, with focus on the agenda setting process and development of proposals. A hybrid approach is used, combining analytical tools from Kingdon’s Multiple Streams Model (1995), the Advocacy Coalition Framework by Sabatier and Jenkins Smith (1993) and the historical new institutionalism lens. The research method is qualitative and based on the single case study method. The data set was assembled from institutional PAIC-related documents, tachygraphy notes from sessions at Ceará’s State House of Representatives, press clippings, academic studies and interviews with key participants from several organizations. The conclusion of this thesis is that, given the complexity of the case in point, the combination of the three analytical methods is adequate and necessary to understanding the multiple drivers for this issue to have entered Ceará’s state government agenda and the design of the PAIC itself. Particularly relevant are the ideas and the policy entrepreneurs, the processes of problem recognition for the composition of a wide coalition and for the specification of alternatives, and the path dependence of the education policy in Ceará. This study adds, as a result, to a better understanding of the stages that make up the agenda setting in public policy, in particular in the field of education.

Recomendações para um sistema de sinalização tátil a partir de abordagens ergonômicas e da percepção do deficiente visual para o Campus Parnamirim do IFRN

This study reports recommendations for a tactile and graphic wayfinding system aiming to offer more orientability and mobility for visually impaired people (blindness and low vision) at Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN), Parnamirim Campus. It was necessary to focus on visual impaired people and approach concepts like orientation and accessibility at the built environment. In order to provide the comprehension of a complex social phenomenon and preserve the meaningful characteristics of the events, this research has developed a single case study in which elements of Post Occupation Evaluation have been used. Its purpose was to allow not only a technical analysis, but also the user perception about the space in use. The chosen tool to collect the user’s opinions and considerations was the Walk Together Method. The collected and analyzed information has demonstrated that, although Parnamirim Campus has implemented some interventions in relation to the spatial accessibility, they are still not enough to create an environment which arranges safety and autonomy for the visual impaired people and the other ones who attend there. This study suggests that it happened because the engineering interventions at the Campus have been based on Brazilian technical standards NBR 9050:2004, which is proper for the physical impaired people, but it does not offer enough information to respond to all the specific needs demanded by all the classifications of visual impairment.

Recomendações para um sistema de sinalização tátil a partir de abordagens ergonômicas e da percepção do deficiente visual para o Campus Parnamirim do IFRN

This study reports recommendations for a tactile and graphic wayfinding system aiming to offer more orientability and mobility for visually impaired people (blindness and low vision) at Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN), Parnamirim Campus. It was necessary to focus on visual impaired people and approach concepts like orientation and accessibility at the built environment. In order to provide the comprehension of a complex social phenomenon and preserve the meaningful characteristics of the events, this research has developed a single case study in which elements of Post Occupation Evaluation have been used. Its purpose was to allow not only a technical analysis, but also the user perception about the space in use. The chosen tool to collect the user’s opinions and considerations was the Walk Together Method. The collected and analyzed information has demonstrated that, although Parnamirim Campus has implemented some interventions in relation to the spatial accessibility, they are still not enough to create an environment which arranges safety and autonomy for the visual impaired people and the other ones who attend there. This study suggests that it happened because the engineering interventions at the Campus have been based on Brazilian technical standards NBR 9050:2004, which is proper for the physical impaired people, but it does not offer enough information to respond to all the specific needs demanded by all the classifications of visual impairment.

Managing supply chain knowledge-based linkages for improving operational performance

Purpose: This paper aims to explore the role of internal and external knowledgebased linkages across the supply chain in achieving better operational performance. It investigates how knowledge is accumulated, shared, and applied to create organization-specific knowledge resources that increase and sustain the organization's competitive advantage. Design/methodology/approach: This paper uses a single case study with multiple, embedded units of analysis, and the social network analysis (SNA) to demonstrate the impact of internal and external knowledge-based linkages across multiple tiers in the supply chain on the organizational operational performance. The focal company of the case study is an Italian manufacturer supplying rubber components to European automotive enterprises. Findings: With the aid of the SNA, the internal knowledge-based linkages can be mapped and visualized. We found that the most central nodes having the most connections with other nodes in the linkages are the most crucial members in terms of knowledge exploration and exploitation within the organization. We also revealed that the effective management of external knowledge-based linkages, such as buyer company, competitors, university, suppliers, and subcontractors, can help improve the operational performance. Research limitations/implications: First, our hypothesis was tested on a single case. The analysis of multiple case studies using SNA would provide a deeper understanding of the relationship between the knowledge-based linkages at all levels of the supply chain and the integration of knowledge. Second, the static nature of knowledge flows was studied in this research. Future research could also consider ongoing monitoring of dynamic linkages and the dynamic characteristic of knowledge flows. Originality/value: To the best of our knowledge, the phrase 'knowledge-based linkages' has not been used in the literature and there is lack of investigation on the relationship between the management of internal and external knowledge-based linkages and the operational performance. To bridge the knowledge gap, this paper will show the importance of understanding the composition and characteristics of knowledge-based linkages and their knowledge nodes. In addition, this paper will show that effective management of knowledge-based linkages leads to the creation of new knowledge and improves organizations' operational performance.

Terapia de aceptación y compromiso en un caso de tras¬torno mixto de ansiedad y depresión en una paciente con cáncer

This paper introduces the case of a woman with breast cancer who had developed a mixed depressive-anxiety disorder with avoidance behaviors. The patient presented depressive symptoms like listlessness, insomnia, weeping, food disorders and hopelessness though. Also, she exhibited physiological arousal and restlessness feelings. Additionally, the patient had an avoidance patron behavior in relation with all stimulus she believed could hurt her. Based on the Acceptance and Commitment Therapy (ACT) the intervention planted the following objectives: the patient will learn to accept her illness and the emotional distress that she was experiencing, also, the patient will recover the other areas of her life that she had abandoned. The treatment was developed in 14 sessions. The therapist used these techniques: creative hopelessness, disabling verbal functions, values clarification and loss of control over private events. In the results, it was observed a positive change in the behavior of the patient as well as a decrease in emotional distress that was his reason for initial consultation

The VLT-FLAMES Tarantula Survey: XIX. B-type supergiants: Atmospheric parameters and nitrogen abundances to investigate the role of binarity and the width of the main sequence

Context: Model atmosphere analyses have been previously undertaken for both Galactic and extragalactic B-type supergiants. By contrast, little attention has been given to a comparison of the properties of single supergiants and those that are members of multiple systems. 

Aims: Atmospheric parameters and nitrogen abundances have been estimated for all the B-type supergiants identified in the VLT-FLAMES Tarantula survey. These include both single targets and binary candidates. The results have been analysed to investigate the role of binarity in the evolutionary history of supergiants. 

Methods: tlusty non-local thermodynamic equilibrium (LTE) model atmosphere calculations have been used to determine atmospheric parameters and nitrogen abundances for 34 single and 18 binary supergiants. Effective temperatures were deduced using the silicon balance technique, complemented by the helium ionisation in the hotter spectra. Surface gravities were estimated using Balmer line profiles and microturbulent velocities deduced using the silicon spectrum. Nitrogen abundances or upper limits were estimated from the Nii spectrum. The effects of a flux contribution from an unseen secondary were considered for the binary sample. Results. We present the first systematic study of the incidence of binarity for a sample of B-type supergiants across the theoretical terminal age main sequence (TAMS). To account for the distribution of effective temperatures of the B-type supergiants it may be necessary to extend the TAMS to lower temperatures. This is also consistent with the derived distribution of mass discrepancies, projected rotational velocities and nitrogen abundances, provided that stars cooler than this temperature are post-red supergiant objects. For all the supergiants in the Tarantula and in a previous FLAMES survey, the majority have small projected rotational velocities. The distribution peaks at about 50 km s^-1 with 65% in the range 30 km s^-1 ≤ ν_e sin i ≤ 60 km s^-1. About ten per cent have larger ve sin i (≥100 km s^-1), but surprisingly these show little or no nitrogen enhancement. All the cooler supergiants have low projected rotational velocities of ≤70 km s^-1 and high nitrogen abundance estimates, implying that either bi-stability braking or evolution on a blue loop may be important. Additionally, there is a lack of cooler binaries, possibly reflecting the small sample sizes. Single-star evolutionary models, which include rotation, can account for all of the nitrogen enhancement in both the single and binary samples. The detailed distribution of nitrogen abundances in the single and binary samples may be different, possibly reflecting differences in their evolutionary history. 

Conclusions: The first comparative study of single and binary B-type supergiants has revealed that the main sequence may be significantly wider than previously assumed, extending to T_eff = 20 000 K. Some marginal differences in single and binary atmospheric parameters and abundances have been identified, possibly implying non-standard evolution for some of the sample. This sample as a whole has implications for several aspects of our understanding of the evolutionary status of blue supergiants.

An Enterprise Opportunity for Entrepreneurial Students: Student Enterprise Development and Experience Assessed through the Student Voice

Purpose: This research investigates the effectiveness of an experiential learning approach, available to students in all disciplines that combined a hands-on entrepreneurial and enterprise experience with professional consultant mentoring by using a competition to win business start-up funding. Design/methodology/approach: Students at a UK university had the chance to enter a competition in which they developed an entrepreneurial idea and then designed and presented a business plan to win business start-up capital. Students who were entrepreneurially motivated, but who lacked capital to start up their business, were targeted, as these students have been argued to benefit the most from a combination of business plan training and entrepreneurial development. Feedback and data was obtained from the students at each stage of the process and was thematically analysed to assess the development of students’ entrepreneurial skills and knowledge through the experience. Findings: The research found that the benefits gained from this approach included both enterprising and entrepreneurial skills, with the greatest impact being on student confidence and belief in their ability to start a business. The practical skills had a ‘demystifying’ effect on students that made them feel like entrepreneurship and enterprise start-up were attainable. Research limitations/implications: The research focused on students at one UK University and centered on entrepreneurship in a retail business. The competition thus appealed mainly to students who were interested in retail start-up, thus leaving out some enterprising students whose feedback may have been different. In addition, while entrepreneurial skills are assessed in the data, the students who would be interested in the competition would be assumed to be proactive, and this skill was not able to be analyzed. This research is a single case, and thus could be enhanced by more cases and looking at other enterprise start-up means beyond retail. Originality/value: This research makes a case that, in light of literature critical of the use of business plan training in entrepreneurship education, certain students are appropriate candidates for this approach. Specific skills and knowledge can be developed in university students using a live enterprise experience, supported by entrepreneurial mentoring. By making the event extracurricular, the study sought to capture the feedback of students who self-selected into the program, who can benefit most from combined entrepreneurial and business-plan development experience.

Construção das capacidades organizacionais de tecnologia da informação no contexto dos sistemas institucionais integrados de gestão da UFRN

The IT capability is a organizational ability to perform activities of this role more effectively and an important mechanism in creating value. Its building process (stages of creation and development) occurs through management initiatives for improvement in the performance of their activities, using human resources and IT assets complementary responsible for the evolution of their organizational routines. This research deals with the IT capabilities related to SIG (integrated institutional management systems), built and deployed in UFRN (Universidade Federal do Rio Grande do Norte) to realization and control of administrative, academic and human resources activities. Since 2009, through cooperative agreements with federal and educational institutions of direct administration, UFRN has supported the implementation of these systems, currently involving more than 30 institutions. The present study aims to understand how IT capabilities, relevant in the design, implementation and dissemination of SIG, were built over time. This is a single case study of qualitative and longitudinal nature, performed by capturing, coding and analysis from secondary data and from semi-structured interviews conducted primarily with members of Superintenência de Informática, organizational unit responsible for SIG systems in UFRN. As a result, the technical, of internal relationship and external cooperation capabilities were identified as relevant in the successful trajectory of SIG systems, which have evolved in different ways. The technical capacity, initiated in 2004, toured the stages of creation and development until it reached the stage of stability in 2013, due to technological limits. Regarding the internal relationship capability, begun in 2006, it toured the stages of creation and development, having extended its scope of activities in 2009, being in development since then. Unlike the standard life cycle observed in the literature, the external cooperation capability was initiated by an intensity of initiatives and developments in the routines in 2009, which were decreasing to cease in 2013 in order to stabilize the technological infrastructure already created for cooperative institutions. It was still identified the start of cooperation in 2009 as an important event selection, responsible for changing or creating trajectories of evolution in all three capacities. The most frequent improvements initiatives were of organizational nature and the internal planning activity has been transformed over the routines of the three capabilities. Important resources and complementary assets have been identified as important for the realization of initiatives, such as human resources technical knowledge to the technical capabilities and external cooperation, and business knowledge, for all of them, as well as IT assets: the iproject application for control of development processes, and the document repository wiki. All these resources and complementary assets grew along the capacities, demonstrating its strategic value to SINFO/UFRN

Investigating Links Between Intimacy and Violence in Intensive Psychotherapy

This research examines links between intimacy and violence within the transference relationship of a three year old boy during intensive psychotherapy. Psychoanalytic clinical findings are used to examine triggers to violence that initially appeared to link with moments of emotional warmth. The research uses a retrospective single case study design. The clinical data cover a period of transition in the child's life from being a 'looked after child' in foster care to being adopted. There was a history of early trauma from neglect and domestic abuse. Clinical process notes from supervised sessions were coded using an adapted grounded theory approach to reveal complex interlinking themes of intimacy, violence, Oedipal issues, control and difficulties regulating affect. Data in this study show how intimacy and violence are linked when there is evidence of a separation between the self and the object of intimacy. Explosive violence is triggered by the threat of loss of the object and the rage is, at times directed towards the object of intimacy. The findings of this study support concepts identified by earlier research in the field about the impact of a lack of maternal containment on innate violence, associated struggles with the Oedipal complex and the impact upon the capacity for symbol formation and thinking. However, the research findings challenge Glasser's (1979) theory of the 'core complex' that suggests that intimacy triggers violence. The results of this research indicate that it is the threat to the loss of intimacy as a result of separation from the object that is the trigger to violence. I believe this study may, in a modest way, further understanding about links between violence and intimacy in human relationships. This may help other child psychotherapists be alert to certain dangers when dealing with violence in the therapy room.

Professional service productization and its implications to knowledge transfer in internationalization processes –Case: Company X in Finnish, Swedish and Norwegian markets

As a result of globalization, two thirds of the world’s business takes place nowadays in the service sector. In line, professional service firms are growing their share of the global service production. However, saturation of the professional service sector has forced professional service firms to search for more heuristic ways to conduct business in the international markets. By leveraging effectively the firm’s professionals, a professional service firm can lower its costs to clients and simultaneously generate additional value for the company and thus gain competitive advantage. Even though the academic field has shown growing interest towards services for decades, the fields of service productization and service internationalization are heavily understudied even today. Hence, the objective of this study was to contribute to the research on professional service internationalization and productization. The study concentrated on examining the impact that productization has on knowledge sharing and leveraging in professional service firms operating internationally. The research question focused on examining what implications productization has on knowledge transfer and leveraging during professional service internationalization by leaning on the existing research and on an empirical research. The empirical research was conducted as a single case study within a professional service firm operating in debt-related administrative service business. The case company is one of the leading operators in its field of business and therefore offered a fruitful environment to observe and analyze the topics in question. Additionally, the case company has a strong international presence and a large scale of operations in the selected markets, Finland, Norway and Sweden. Based on the previous literature and on the empirical research, this study found that for professional service firms to efficiently utilize individual, tacit knowledge, in its internationalization processes, it must be shared with the whole organization. By exploiting productization as a knowledge leveraging mechanism, a PSF can apply and transfer knowledge profoundly during its internationalization processes that would otherwise be difficult to tap into. Productization might not be sufficient alone, but by complementing it with a favorable organizational structure and culture, and by encouraging open communication, a PSF may take advantage of the whole potential that productization has to offer.