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.

Africans in Scotland: heterogeneity and sensitivities to HIV

Aim: To investigate how diversity within the African migrant population in Scotland affects their understandings of HIV and uptake of HIV testing and treatment, in order to improve HIV-related outcomes. Background: In the UK, Africans have the worst outcomes for HIV infection, primarily due to late diagnosis. Improvement requires better understanding of the barriers to healthcare engagement. This PhD study investigates how diversity among first generation African migrants in Scotland could affect engagement with general healthcare and HIV related interventions and services. Methods: I conducted qualitative research, involving participant observation at two sites (an African religious group and an asylum seeker/refugee drop-in centre) and interviews with African migrants attending these and three additional sites (two advocacy charities and a student association). Data were collected in two cities (Glasgow and Edinburgh) and two smaller towns (Paisley and Kirkcaldy). I interviewed 27 Africans, including economic migrants (n=8), students (n=9) and asylum seeker/refugees (n=10) and 14 representatives from organisations with high levels of African attendees (e.g., country associations, community organisations, advocacy groups, commercial establishments and religious based organisations). Thematic data analysis was carried out. Results: Diversity of the population and related issues of identity: Participants were highly diverse and reported considerable heterogeneity in the African diaspora in Scotland. The identity of “African” was bound with various negative stereotypes and appeals to this identity did not necessarily have relevance for participants. Nature of African affiliated organisations in Scotland: There were a wide range of organisations that advertised their remit as catering for the African diaspora. They varied in consistency and sustainability and contributed towards healthcare engagement to different degrees. Engagement with healthcare: There were multiple experiences and understandings of the healthcare system within the sample as a whole, and to an extent by migrant type. Whilst the majority reported successful and satisfactory service use, distinct barriers emerged. These included: understandings of rights and access to care based on African models of healthcare; the interplay of religious based understandings with ideas about access to healthcare; and assumptions and anxiety about the connections between visa status and health status. Knowledge of HIV and engagement with HIV related services: Participants had good knowledge about HIV, with some notable exceptions, but there was no patterning by migrant type. They had diverse views about risk of HIV infection, most of which did not align with the HIV epidemiology that identifies African migrants as an at risk group. Most of the sample did not think targeting African migrants for HIV interventions would be successful and were hostile to the proposal for various reasons, especially because they believed it would perpetuate stigma and prejudice towards the African diaspora. There were mixed experiences of HIV related services, and prompts to test for HIV had elicited a range of reactions, the majority negative. Conclusion: Diversity within the African diaspora in Scotland should be taken into account to improve the salience and relevance of future HIV interventions. Attitudes towards current HIV testing promotion suggest that a more cooperative approach could be taken with African communities to build on existing relationships of trust and understandings of HIV.

Jazz, identidade musical e o piano Jazz em Portugal

Ao longo de todo o séc. XX, o jazz construiu um espaço alternativo às dicotomias heurísticas tradicionais, como por ex. tradição/inovação, erudito/popular, composição/improvisação, entre outras. Por entre discursos polarizados, o jazz afirmou-se como domínio musical conciliador de diferenças culturais e sociais, configurando um espaço novo de mediação, um “jazz art world” como definido pelo sociólogo Paul Lopes. Nesse espaço, a individualidade sempre assumiu enorme centralidade, em virtude do papel particularmente criativo do performer e também da sua relação elástica com os «modelos» referenciais para a performance. Assim, o jazz afigura-se um domínio privilegiado para a expressão da individualidade e, por conseguinte, para a construção e identificação de uma «identidade musical», tal como a expressão é proposta nesta tese. Para a discussão destes problemas conceptuais, esta tese recorre, como estudos de caso, a um conjunto de pianistas portugueses: António Pinho Vargas (1951-), Mário Laginha (1960-), João Paulo Esteves da Silva (1961-) e Bernardo Sassetti (1970-2012). É traçada a sua trajectória pessoal e formativa, e é apresentada uma análise da sua produção musical, com recurso à «teoria das tópicas» enquanto modelo particularmente orientado para a análise da música popular. No sentido de compreender os processos de construção das identidades musicais destes pianistas, são ainda abordadas outras temáticas, como a própria definição de «jazz», o jazz enquanto música dialógica, ou os fluxos diaspóricos do jazz (incluindo as respectivas implicações e variantes terminológicas, como “jazz diaspora”, “musical cosmopolitanism” e “glocalization”). Recorrendo a pesquisa bibliográfica, trabalho de campo (mormente a entrevista) e técnicas de análise musical, esta tese realiza uma exploração aprofundada destes tópicos e do trabalho dos músicos em particular. Desta forma, pretende oferecer um contributo para uma reflexão conceptual sobre o jazz em geral no âmbito dos jazz studies, e também para um mapeamento estilístico e identitário do jazz em Portugal.

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.

Sankofa : a circulação dos provérbios africanos : oralidade, escrita, imagens e imaginários

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Comunicação, Programa de Pós-Graduação em Comunicação, 2016.

Suupa uchinaanchu : a construção da rede transnacional okinawana

Tese (doutorado)—Universidade de Brasília, Instituto de Ciências Sociais, Departamento de Antropologia, Programa de Pós-graduação em Antropologia Social, 2016.

New worlds and new churches: The Orthodox Church(es) and the European Union

The Orthodox church(es) share a common commitment to the unity of dogma and spirituality. There is, however, no doctrinal formulation that comes close to a form of political theology at a pan-Orthodox level. This means that the Orthodox churches’ attitude towards the European Union (EU) is driven by their ecclesial diversity and by complex inter-ecclesial relations. More fundamentally they share a fragmented and plural, theological objection to the very ideas of Europe and the West. This has been further complicated by the emergence of a substantial Orthodox diaspora from Eastern Europe, Russia, and the Middle East living across the breadth of the European continent. Consequently the ecclesial identity and self-perception of the autocephalous Orthodox churches is changing. These churches are becoming increasingly transnational and extra-territorial. With this, their perception of Europe and the West, as seen through the eyes of their diaspora communities, is altering from “threat” to “home” (Makrides and Uffelmann, 2003). The growing diaspora will not only impact the Christian demographics of Europe but will also transform the Eastern Churches’ view of Europe and the EU (Leustean, 2009; 2011; 2013; 2014a; 2014b).

Legal Framework for Cross-Regional Networks: The Case of Services and Migration

Paper prepared by Marion Panizzon and Charlotte Sieber-Gasser for the International Conference on the Political Economy of Liberalising Trade in Services, Hebrew University of Jerusalem, 14-15 June 2010 Recent literature has shed light on the economic potential of cross-border networks. These networks, consisting of expatriates and their acquaintances from abroad and at home, provide the basis for the creation of cross-border value added chains and therewith the means for turning brain drain into brain circulation. Both aspects are potentially valuable for economic growth in the developing world. Unilateral co-development policies operating through co-funding of expatriate business ventures, but also bilateral agreements liberalising circular migration for a limited set of per-sons testify to the increasing awareness of governments about the potential, which expatriate networks hold for economic growth in developing countries. Whereas such punctual efforts are valuable, viewed from a long term perspective, these top-down, government mandated Diaspora stimulation programs, will not replace, this paper argues, the market-driven liberalisation of infrastructure and other services in developing countries. Nor will they carry, in the case of circular labour migration, the political momentum to liberalise labour market admission for those non-nationals, who will eventually emerge as the future transnational entrepreneurs. It will take a combination of mode 4 and infrastructure services openings-cum regulation for countries at both sides of the spectrum to provide the basis and precondition for transnational business and entrepreneurial networks to emerge and translate into cross-border, value added production chains. Two key issues are of particular relevance in this context: (i) the services sector, especially in infrastructure, tends to suffer from inefficiencies, particularly in developing countries, and (ii) labour migration, a highly complex issue, still faces disproportionately rigid barriers despite well-documented global welfare gains. Both are hindrances for emerging markets to fully take advantage of the potential of these cross-border networks. Adapting the legal framework for enhancing the regulatory and institutional frameworks for services trade, especially in infrastructure services sectors (ISS) and labour migration could provide the incentives necessary for brain circulation and strengthen cross-border value added chains by lowering transaction costs. This paper analyses the shortfalls of the global legal framework – the shallow status quo of GATS commitments in ISS and mode 4 particular – in relation to stimulating brain circulation and the creation of cross-border value added chains in emerging markets. It highlights the necessity of adapting the legal framework, both on the global and the regional level, to stimulate broader and wider market access in the four key ISS sectors (telecommunications, transport, professional and financial services) in developing countries, as domestic supply capacity, global competitiveness and economic diversification in ISS sectors are necessary for mobilising expatriate re-turns, both physical and virtual. The paper argues that industrialised, labour receiving countries need to offer mode 4 market access to wider categories of persons, especially to students, graduate trainees and young professionals from abroad. Further-more, free trade in semi-finished products and mode 4 market access are crucial for the creation of cross-border value added chains across the developing world. Finally, the paper discusses on the basis of a case study on Jordan why the key features of trade agreements, which promote circular migration and the creation of cross-border value added chains, consist of trade liberalisation in services and liberal migration policies.

Regards sur les territoires des ancrages haïtiano-montréalais : les impacts des pratiques transnationales au quotidien

À Montréal, les Haïtiens forment le troisième groupe ethnique en importance et offrent un exemple de peuple en diaspora. Étudier leurs mobilités et pratiques transnationales, ainsi que leurs incidences sur la redéfinition des concepts d’identité et de territoire, permet alors de comprendre les articulations entre le local et le transnational, dans le contexte de globalisation et de rétrécissement du monde permis par les nouvelles technologies. L’objectif de la recherche est de comprendre l’impact des pratiques transnationales et des médias dans la construction territoriale et l’ancrage des Haïtiens montréalais. Pour ce faire, 18 entrevues de type récit de vie ont été menées auprès d’un échantillon représentant les différentes vagues d’immigration haïtienne et des tables rondes ont été organisées. L’analyse des discours a permis de mettre en lumière les trajectoires, les lieux et types d’ancrages ainsi que le rôle des nouvelles technologies dans les liens translocaux de cette communauté. Les résultats, non généralisables, mettent de l’avant le rôle important des médias dans l’ancrage. Par exemple, l’ancrage des migrants de la première vague a été facilité par la création de radios haïtiennes, ces dernières ayant aidé à cimenter la communauté d’alors. Pour les deuxièmes générations, les nouveaux médias permettent de s’identifier à la diaspora et de s’ancrer en Haïti, avec des projets de développement, comme à Montréal, à travers l’expérience du cosmopolitisme. Finalement, l’analyse des récits de vie des nouveaux arrivants le confirme : les médias donnent la possibilité d’un ancrage inédit gardé à disposition avec les nouvelles technologies d’information et de communication.

Central Europe's Lessons for Modern Cuba- Presentation by Ambassador Michael Zantovsky

The Steve J. Green School of International and Public Affairs and the Vaclav Havel Program for Human Rights & Diplomacy invite you to a conversation with Ambassador Michael Zantovsky, former Ambassador of the Czech Republic to the United Kingdom, United States and to Israel. Zantovsky lectures on lessons learned in Central Europe that are relevant to Cubans, the Cuban diaspora and the entire Miami community.

Regards sur les territoires des ancrages haïtiano-montréalais : les impacts des pratiques transnationales au quotidien

À Montréal, les Haïtiens forment le troisième groupe ethnique en importance et offrent un exemple de peuple en diaspora. Étudier leurs mobilités et pratiques transnationales, ainsi que leurs incidences sur la redéfinition des concepts d’identité et de territoire, permet alors de comprendre les articulations entre le local et le transnational, dans le contexte de globalisation et de rétrécissement du monde permis par les nouvelles technologies. L’objectif de la recherche est de comprendre l’impact des pratiques transnationales et des médias dans la construction territoriale et l’ancrage des Haïtiens montréalais. Pour ce faire, 18 entrevues de type récit de vie ont été menées auprès d’un échantillon représentant les différentes vagues d’immigration haïtienne et des tables rondes ont été organisées. L’analyse des discours a permis de mettre en lumière les trajectoires, les lieux et types d’ancrages ainsi que le rôle des nouvelles technologies dans les liens translocaux de cette communauté. Les résultats, non généralisables, mettent de l’avant le rôle important des médias dans l’ancrage. Par exemple, l’ancrage des migrants de la première vague a été facilité par la création de radios haïtiennes, ces dernières ayant aidé à cimenter la communauté d’alors. Pour les deuxièmes générations, les nouveaux médias permettent de s’identifier à la diaspora et de s’ancrer en Haïti, avec des projets de développement, comme à Montréal, à travers l’expérience du cosmopolitisme. Finalement, l’analyse des récits de vie des nouveaux arrivants le confirme : les médias donnent la possibilité d’un ancrage inédit gardé à disposition avec les nouvelles technologies d’information et de communication.

La litterature francophone de l’Afrique subsaharienne en Suède : Les Femmes font place à la honte

The aim of the article is to present the place and the role of contemporary Francophone Sub-Saharan African literature in Sweden. This study attempts to compare three levels in the circulation of literary works: translation, reception, and content. These dimensions converge in the analysis in order to pin down the place and the role of this literature in the Swedish context. The study is delimited to writers born after the independencies. The results show that contemporary francophone novels translated and categorized as African are dominated by female writers. The critique reveals a semantic field stressing the theme of shame in the novels by these six female authors, which is examined through in-depth analysis of one novel from each author. Preliminary conclusions are that Francophone African literature is present on the Swedish market since the independencies and even before, though, contemporary works translated into Swedish are produced in the diaspora. A comparison between the three studied levels show that female writers contribute to the shaping of African literature in Sweden to a great extent, even though literary critics sometimes judge them severely. Their explorations of aesthetic forms marry a new discretely engaged literature, constructive rather than vindictive. In this literature, the core issue of facing the shame is presented as a way to reach individual and collective dignity.

Perspectives d’avenir chez les jeunes atikamekws d’Opitciwan

Ce projet de recherche en sociologie porte sur les aspirations des jeunes atikamekws d’Opitciwan dans le Haut-Saint-Maurice et leur attitude face à l’école et l’emploi. Dans un premier temps, nous dresserons un bref portrait de la situation socio-économique, historique et politique de la communauté. Ensuite, nous examinerons les données de l’Enquête Nationale auprès des Ménages d’Opitciwan en 2011. Nous retiendrons les données sur la situation socio-économique de la communauté, en particulier celles portant sur la relation entre l’éducation, l’emploi et le revenu total. Cela permettra de connaître leur dynamique. Dans un deuxième temps, nous tenterons d’identifier les aspirations des jeunes d’Opitciwan à l’aide d’entrevues semi-dirigées. Nous examinerons les fondements de leurs aspirations, c’est-à-dire les représentations que se font les jeunes des possibilités d’avenir, et des moyens de les rendre effectivement atteignables. Afin d’illustrer les résultats différemment, nous dresserons un portrait des jeunes participants en créant des socio-types. Les quatre socio-types seront l’ambitieux, le réaliste consciencieux, l’insécure et le passif. Finalement, nous comparerons les deux analyses afin d’identifier les cohérences et les divergences et d’élucider celles-ci. L’étude permettra de mieux comprendre l’attitude des jeunes atikamekws et de l’ensemble de la population face à l’éducation et l’emploi. Elle permettra aussi de découvrir les besoins de la communauté.

C’est une fille! Inégalités de genre et stratégies d’adaptation des femmes d’un quartier du Nord de New Delhi

Ce mémoire porte sur la représentation des femmes de New Delhi et leurs perceptions d’elles-mêmes, comme filles et femmes dans la société indienne. Plus spécifiquement, les femmes rencontrées nous parlent de l’image des femmes en Inde, leur position et leur rôle dans la famille, en tant que filles, épouses et mères tout en étudiant leurs relations avec les autres (femmes et hommes). Dans l’objectif d’éclairer le phénomène de la sexo-sélection de l’enfant à naître et la discrimination basée sur le sexe, les rapports de genre pouvant être affectés par les pratiques et coutumes ont été analysés. Plus particulièrement, le discours et les expériences vécues des répondantes nous ont permis d’illustrer que les femmes rencontrées sont agentes de changement et qu’elles ont du pouvoir d’agir sur leurs vies.

Circula : revue d'idéologies linguistiques, no 3, Images de langues minoritaires en Méditerranée : dynamiques sociolinguistiques et productions idéologiques

"Ce numéro de la revue Circula présente une unité théorique très forte, assurée de deux manières. D’une part, il réunit des communications qui présentent toutes les résultats de recherche d’un groupe international investi dans un projet intitulé « Représentations des langues et des identités en Méditerranée en contexte plurilingue »…D’autre part, chacune des études dont les résultats sont ici présentés a été conduite en utilisant à titre principal et même exclusif un outil de recherche commun, la méthode d’analyse combinée des représentations sociales des langues (MAC) (Maurer, 2013)."