887 resultados para Contexts of change and accountability
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This paper investigates the impact of price consciousness, perceived risk, and ethical obligation on attitude and intention towards counterfeit products. Data were collected from a sample of 200 respondents via an online questionnaire. A conceptual model was derived and tested via structural equation modelling in the contexts of symbolic and experiential counterfeit products. Findings show differences in the factors (and weight thereof) impacting attitude and purchase intention in the two product contexts. Specifically, ethical obligation and perceived risk are found to be significant predictors of attitude towards both symbolic and counterfeit products, while price consciousness is found to predict only attitude towards experiential products, but not purchase intention in either counterfeit product context.
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The conference on Global Change and the World’s Mountains held in Perth, Scotland, in 2010 offered a unique opportunity to analyze the state and progress of mountain research and its contribution to sustainable mountain development, as well as to reflect on required reorientations of research agendas. In this paper we provide the results of a three-step assessment of the research presented by 450 researchers from around the world. First, we determined the state of the art of mountain research and categorized it based on the analytical structure of the Global Land Project (GLP 2005). Second, we identified emerging themes for future research. Finally, we assessed the contribution of mountain research to sustainable development along the lines of the Grand Challenges in Global Sustainability Research (International Council for Science 2010). Analysis revealed that despite the growing recognition of the importance of more integrative research (inter- and transdisciplinary), the research community gathered in Perth still focuses on environmental drivers of change and on interactions within ecological systems. Only a small percentage of current research seeks to enhance understanding of social systems and of interactions between social and ecological systems. From the ecological systems perspective, a greater effort is needed to disentangle and assess different drivers of change and to investigate impacts on the rendering of ecosystem services. From the social systems perspective, significant shortcomings remain in understanding the characteristics, trends, and impacts of human movements to, within, and out of mountain areas as a form of global change. Likewise, sociocultural drivers affecting collective behavior as well as incentive systems devised by policy and decision makers are little understood and require more in-depth investigation. Both the complexity of coupled social– ecological systems and incomplete data sets hinder integrated systems research. Increased understanding of linkages and feedbacks between social and ecological systems will help to identify nonlinearities and thresholds (tipping points) in both system types. This presupposes effective collaboration between ecological and social sciences. Reflections on the Grand Challenges in Sustainability Research put forth by the International Council for Science (2010) reveal the need to intensify research on effective responses and innovations. This will help to achieve sustainable development in mountain regions while maintaining the core competence of mountain research in forecasting and observation.
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It has been said that “journalism is the first rough draft of history.” If that be the case, much of Montana’s history since 1970 was first written by Chuck Johnson. He has covered the activities of 20 regular sessions of the Legislature plus an untold number of Special Sessions, the Constitutional Convention, nine Governors, eight US Senators and seven US Congressmen. Primary elections, general elections, state and national Party Conventions have been seen by Montanans through Johnson’s prism. Big and little news about policy, insights about politics, and a sense of the people behind the news (and history) has flowed from Chuck Johnson’s pen. Johnson’s first decade as a journalist coincides substantially with the period of “In the Crucible of Change.” Having been one of those who wrote the first draft of much of the history in the series “In the Crucible of Change,” and as “Dean of Montana’s Capitol Reporters,” Chuck’s reflections and insights about the period are conveyed in this film with a maturity and understanding that can only come from one who has spent decades honing is craft to perfection. Chuck Johnson is a journalist who has covered Montana state government and politics since 1970. Since 1992, he has been bureau chief of the Lee Newspapers State Bureau in Helena, writing for the Lee daily newspapers: the Billings Gazette, The Montana Standard (Butte), Helena Independent Record, The Missoulian, and the Ravalli Republic (Hamilton). Johnson, a Great Falls native raised in Helena, was exposed to politics early on when he was taken up to the Legislature one night to watch the debate on the raging issue of the day--whether stores should be allowed to give trading stamps to customers. He received a B.A. in journalism and an M.A. history from the University of Montana. Johnson spent a year studying politics and economics at Oxford University in England on a Rotary Foundation scholarship. He previously was chief of the Great Falls Tribune Capitol Bureau and worked for the Associated Press, Missoulian and Helena Independent Record. Chuck and his wife Pat reside in Helena.
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This dissertation was written in the format of three journal articles. Paper 1 examined the influence of change and fluctuation in body mass index (BMI) over an eleven-year period, on changes in serum lipid levels (total, HDL, and LDL cholesterol, triglyceride) in a population of Mexican Americans with type 2 diabetes. Linear regression models containing initial lipid value, BMI and age, BMI change (slope of BMI), and BMI fluctuation (root mean square error) were used to investigate associations of these variables with change in lipids over time. Increasing BMI over time was associated with gains in total and LDL cholesterol and triglyceride levels in women. Fluctuation of BMI was not associated with detrimental lipid profiles. These effects were independent of age and were not statistically significant in men. In Mexican-American women with type 2 diabetes, weight reduction is likely to result in more favorable levels of total and LDL cholesterol and triglyceride, without concern for possible detrimental effects of weight fluctuation. Weight reduction may not be as effective in men, but does not appear to be harmful either. ^ Paper 2 examined the associations of upper and total body fat with total cholesterol, HDL and LDL cholesterol, and triglyceride levels in the same population. Multilevel analysis was used to predict serum lipid levels from total body fat (BMI and triceps skinfold) and upper body fat (subscapular skinfold), while controlling for the effects of sex, age and self-correlations across time. Body fat was not strikingly associated with trends in serum lipid levels. However, upper body fat was strongly associated with triglyceride levels. This suggests that loss of upper body fat may be more important than weight loss in management of the hypertriglyceridemia commonly seen in type 2 diabetes. ^ Paper 3 was a review of the literature reporting associations between weight fluctuation and lipid levels. Few studies have reported associations between weight fluctuation and total, LDL, and HDL cholesterol and triglyceride levels. The body of evidence to date suggests that weight fluctuation does not strongly influence levels of total, LDL and HDL cholesterol and triglyceride. ^
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This paper assesses the effectiveness of the Meroni doctrine in the light of the recent judgment in the ESMA case. The first part explains in detail the problem of delegation of powers in the EU from the perspective of the principal-agent theory and complements it with the analysis of the trade-off between different levels of independence and accountability of agencies. A simple economic model is developed to illustrated the relationship between the independence and accountability of an agency. It shows that it is the accountability mechanism that induces the agent to act, rather than the extent of his independence. The paper also explains the inter-temporal interactions between the principal and the agent on the basis of the incentives in place for the different players. The second part is devoted to analysis of the functioning of ESMA in the context of its delegated powers. After the presentation of main aspects of the regulatory framework establishing ESMA, the paper continuous with an analysis and interpretation of the discretionary powers of ESMA. The rather rigid position of the Court of Justice in relation to the Meroni doctrine seems to be unsuitable to delegation of complex regulatory tasks. This is particularly evident in the case of financial markets. Finally, the judgment does not examine in any detail whether and how the principals - i.e. the EU and Member States - are best able to evaluate the quality of ESMA decisions and regulations and whether there are different but more effective accountability mechanisms.
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This paper relates the concept of network learning - learning by a group of organizations as a group - to change and notions of change management. Derived initially from a review of literature on organizational learning (OL) and interorganizational networks, and secondary cases of network learning, the concept was evaluated and developed through empirical investigation of five network learning episodes in the group of organizations that comprises the English prosthetics service. We argue that the notion of network learning enables a richer understanding of developments in networks over extended periods of time than can be afforded through more established concepts of change and change management alone.
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One in five adults 65 years and older has diabetes. Coping with diabetes is a lifelong task, and much of the responsibility for managing the disease falls upon the individual. Reports of non-adherence to recommended treatments are high. Understanding the additive impact of diabetes on quality of life issues is important. The purpose of this study was to investigate the quality of life and diabetes self-management behaviors in ethnically diverse older adults with type 2 diabetes. The SF-12v2 was used to measure physical and mental health quality of life. Scores were compared to general, age sub-groups, and diabetes-specific norms. The Transtheoretical Model (TTM) was applied to assess perceived versus actual behavior for three diabetes self-management tasks: dietary management, medication management, and blood glucose self-monitoring. Dietary intake and hemoglobin A1c values were measured as outcome variables. Utilizing a cross-sectional research design, participants were recruited from Elderly Nutrition Program congregate meal sites (n = 148, mean age 75). ^ Results showed that mean scores of the SF-12v2 were significantly lower in the study sample than the general norms for physical health (p < .001), mental health (p < .01), age sub-group norms (p < .05), and diabetes-specific norms for physical health (p < .001). A multiple regression analysis found that adherence to an exercise plan was significantly associated with better physical health (p < .001). Transtheoretical Model multiple regression analyses explained 68% of the variance for % Kcal from fat, 41% for fiber, 70% for % Kcal from carbohydrate, and 7% for hemoglobin A 1c values. Significant associations were found between TTM stage of change and dietary fiber intake (p < .01). Other significant associations related to diet included gender (p < .01), ethnicity (p < .05), employment (p < .05), type of insurance (p < .05), adherence to an exercise plan (p < .05), number of doctor visits/year ( p < .01), and physical health (p < .05). Significant associations were found between hemoglobin A1c values and age ( p < .05), being non-Hispanic Black (p < .01), income (p < .01), and eye problems (p < .05). ^ The study highlights the importance of the beneficial effects of exercise on quality of life issues. Furthermore, application of the Transtheoretical Model in conjunction with an assessment of dietary intake may be valuable in helping individuals make lifestyle changes. ^
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Double Degree
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Purpose The aim of this thesis1 is to analyse theoretically how institutionalisation of competitive tendering2, governance and budgetary policies cannot be taken for granted to lead to accountability among institutional actors3. The nature of an institutionalised management accounting policy, its relevance as a source of power in organisational decision making, and in negotiating inter-organisational relationships, are also analysed. Practical motivation The practical motivation of the thesis is to show how practitioners and policy makers can institutionalise changes which improve the power of management accounting and control systems4 as a mechanism of accountability among institutional actors and in negotiating relationships with other organisations. Theoretical motivation and conceptual approach The theoretical motivation of the thesis is to extend the institutional framework of management accounting change proposed by Burns and Scapens (2000) by using the theories of critical realism, communicative action, negotiated order and the framework of circuits of power. The Burns and Scapens framework needs further theorisation to analyse the relationship between the institutionalisation of management accounting and accountability; and the relevance of management accounting information in negotiating in inter-organisational relationships. Methodology and field studies Field research took place in public and not-for-profit health care organisations and a municipality in Finland from 2008 to 2013. Data were gathered by document analysis, interviews, participation in meetings and observations. Findings The findings are explained in four different essays that show that institutionalisation of competitive tendering, governance and budgetary policies cannot be taken for granted to lead to accountability among institutional actors. The ways by which institutional actors think and act can be influenced by other institutional mechanisms, such as inter-organisational circuits of power and intraorganisational governance policies, independent of the institutional change process. The relevance of institutionalised management accounting policies in negotiating relationships between two or more organisations depends on processes and contexts through which institutional actors use management accounting information as a tool of communication, mutual understanding and power. Research limitations / implications The theoretical framework used can be applied validly in other studies. The empirical findings cannot be generalised directly to other organisations than the organisations analysed. Practical implications Competitive tendering and budgetary policies can be institutionalised to shape actions of institutional actors within an organisation. To lead to accountability, practitioners and policy makers should implement governance policies that increase the use of management accounting information in institutional actors’ thinking, actions and responsibility for their actions. To reach a negotiated order between organisations, institutionalised management accounting policies should be used as one of the tools of communication aiming to reach mutual agreement among institutional actors.
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Vocational guidance (V.G.) is currently facing both theoretical and methodological reconsiderations. This demands rethinking ethical and scientific assumptions, counselors' role and training. V.G. provides a space to receive information about oneself as well as about labor world and for the elaboration of projects for the future. Many guidance situations in teenagers and young adults are described in this paper, highlighting the main current emergent aspects. There was a remarkable protagonism of those seeking guidance and the reflective frame of the guidance. This frame prepares for the educational stage changes and also for occupational insertion working on aspects that widen autonomous choice and the development of social abilities and attitudes to carry out the vocational project and the development in work. Troubled sociocultural and economic transformations demand an on-going training on the part of counselors. To that end, possible fields of concern and subjects to be worked in said training are suggested.
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Vocational guidance (V.G.) is currently facing both theoretical and methodological reconsiderations. This demands rethinking ethical and scientific assumptions, counselors' role and training. V.G. provides a space to receive information about oneself as well as about labor world and for the elaboration of projects for the future. Many guidance situations in teenagers and young adults are described in this paper, highlighting the main current emergent aspects. There was a remarkable protagonism of those seeking guidance and the reflective frame of the guidance. This frame prepares for the educational stage changes and also for occupational insertion working on aspects that widen autonomous choice and the development of social abilities and attitudes to carry out the vocational project and the development in work. Troubled sociocultural and economic transformations demand an on-going training on the part of counselors. To that end, possible fields of concern and subjects to be worked in said training are suggested.
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Vocational guidance (V.G.) is currently facing both theoretical and methodological reconsiderations. This demands rethinking ethical and scientific assumptions, counselors' role and training. V.G. provides a space to receive information about oneself as well as about labor world and for the elaboration of projects for the future. Many guidance situations in teenagers and young adults are described in this paper, highlighting the main current emergent aspects. There was a remarkable protagonism of those seeking guidance and the reflective frame of the guidance. This frame prepares for the educational stage changes and also for occupational insertion working on aspects that widen autonomous choice and the development of social abilities and attitudes to carry out the vocational project and the development in work. Troubled sociocultural and economic transformations demand an on-going training on the part of counselors. To that end, possible fields of concern and subjects to be worked in said training are suggested.
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Researchers within the field of cultural imperialism as well as the more recently developed globalisation paradigm have tended to dwell upon the economic or corporate dimensions of global cultural flows and have been largely indifferent to the domain of the everyday cultural tastes and forms of cultural consumption that exist in particular national contexts. This article seeks to redress this focus through an examination of one particular instance of cultural imperialism, the widely held belief in ?he Americanisation of Australian society. Using data from a major research project inquiring into Australian everyday culture the article focuses on the changes in cultural tastes and preferences that are evident in three generational cohorts: contemporary young adults, a segment of the 'baby-boom' generation now in middle age, and a group of older Australians born in the years following World War I and the 1920s. The article documents a trend in which overseas influences, particularly those originating from America, appear to be increasingly shaping Australians' tastes in a wide range of cultural domains. Nevertheless, despite these changes in cultural taste Australians of ail ages retain a strong sense of a distinctive national identity. Such findings have implications for an understanding of cultural globalisation as a process of hybridisation and intermixing.
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Many animals that live in groups maintain competitive relationships, yet avoid continual fighting, by forming dominance hierarchies. We compare predictions of stochastic, individual-based models with empirical experimental evidence using shore crabs to test competing hypotheses regarding hierarchy development. The models test (1) what information individuals use when deciding to fight or retreat, (2) how past experience affects current resource-holding potential, and (3) how individuals deal with changes to the social environment. First, we conclude that crabs assess only their own state and not their opponent's when deciding to fight or retreat. Second, willingness to enter, and performance in, aggressive contests are influenced by previous contest outcomes. Winning increases the likelihood of both fighting and winning future interactions, while losing has the opposite effect. Third, when groups with established dominance hierarchies dissolve and new groups form, individuals reassess their ranks, showing no memory of previous rank or group affiliation. With every change in group composition, individuals fight for their new ranks. This iterative process carries over as groups dissolve and form, which has important implications for the relationship between ability and hierarchy rank. We conclude that dominance hierarchies emerge through an interaction of individual and social factors, and discuss these findings in terms of an underlying mechanism. Overall, our results are consistent with crabs using a cumulative assessment strategy iterated across changes in group composition, in which aggression is constrained by an absolute threshold in energy spent and damage received while fighting.