Inscribing the organization:representations in dispute between accounting and production

This paper assumes that a primary function of management accounting is the representation of "accounting facts" for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other 'professional' groups, such as production planning or quality management people, in this role of representing the organization to management. The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements' attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants' standard costing systems. © 2006 Elsevier Ltd. All rights reserved.

Positive Identity Construction: Insights from Classical and Contemporary Theoretical Perspectives

This chapter develops a more comprehensive theory of positive identity construction by explicating proposed mechanisms for constructing and sustaining positive individual identities. The chapter offers a broad, illustrative sampling of mechanisms for positive identity construction that are grounded in various theoretical traditions within identity scholarship. Four classical theories of identity—social identity theory, identity theory, narrative-as-identity, and identity work—offer perspectives on the impetus and mechanisms for positive identity construction. The Dutton et al. (2010) typology of positive identity is revisited to highlight those sources of positivity that each classical theory explains how to enhance. As a next step in research, positive organizational scholarship (POS) scholars and identity scholars are encouraged to examine the conditions under which increasing the positivity of an identity is associated with generative social outcomes (e.g., engaging in prosocial practices, being invested in others’ positive identity development, and deepening mutual understanding of the complex, multifaceted nature of identity).

Representações de gênero e resolução de conflitos entre jovens na escola

The aim of this research was to investigate how the gender representations by young people affect how they interpret and resolve a situation of moral conflict at school. It starts from the references of the Theory of the Organizing Models of Thinking and of critical perspectives on the studies of gender as contributors of conceptual and methodological aspects in the analysis of the psychic functioning. Information was raised with 400 youngsters (15 to 21 years of age) from public and private schools, who answered in writing four questions about feelings, thoughts, and the duty of the characters (boys or girls) before a situation of homophobia at school. The perspective of the gender in the conflict resolution was analyzed taking into account the sex of the characters and the sex of the participants. The results show that the gender representations have an essential role in the manner in which the youngsters resolve interpersonal conflicts, highlighting the reproduction of stereotypes in the social relations among genders at school.

Jan Fook: Social Work: Critical Theory and Practice & Karen Healy: Social Work Practices: Contemporary Perspectives on Change

In his recent book on the contemporary politics of social work, Powell (2001) nominates Jan Fook and Karen Healy as two Australian authors who have made significant contributions to the radical or critical social work tradition. I have chosen to review them together, as each, in different ways, attempts to achieve the same purpose. That is, they attempt to provide a convincing account for adopting a critical approach to practice in the contemporary conditions of the 21st century and, in doing so, re-invigorate the radical tradition of social work practice. My first comment, important for the readership of this international journal, is that both books easily 'travel' beyond the Australian context.

Perspectives on gender, migration and transnational work: joint work of social reproduction and care in Southern Europe

This paper presents the "state of the art" and some of the main issues discussed in relation to the topic of transnational migration and reproductive work in southern Europe. We start doing a genealogy of the complex theoretical development leading to the consolidation of the research program, linking consideration of gender with transnational migration and transformation of work and ways of survival, thus making the production aspects as reproductive, in a context of globalization. The analysis of the process of multiscale reconfiguration of social reproduction and care, with particular attention to its present global dimension is presented, pointing to the turning point of this line of research that would have taken place with the beginning of this century, with the rise notions such as "global care chains" (Hochschild, 2001), or "care drain" (Ehrenreich and Hochschild, 2013). Also, the role of this new agency, now composed in many cases women who migrate to other countries or continents, precisely to address these reproductive activities, is recognized. Finally, reference is made to some of the new conceptual and theoretical developments in this area.

Why management consultants? : Between functionalist and critical perspectives

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Competing priorities: Singapore teachers’ perspectives on critical literacy

This paper explores a group of Singaporean English language teachers’ knowledge and beliefs about critical literacy as well as their perspectives on how best to teach literacy and critical literacy in Singapore schools. A face-to-face survey was conducted among 58 English language teachers by using open-ended questions. The survey covered various topics related to literacy instruction including text decoding, meaning construction, and critical analysis of texts. The participating teachers believed strongly that reading and writing are transactional and interactional practices. However, they were less certain in their beliefs about teaching critical literacy including the critical, analytical and evaluative aspects of text reading. Some teachers saw a conflict between using time on teaching critical literacy and preparing students to pass their exams. As critical literacy is not a requirement at exams, they found it difficult to justify using time teaching it. The results suggest that the teachers’ belief systems are strongly influenced by the broad macrostructure of the educational system in Singapore and their own educational experiences.

New Perspectives on beta-Adrenergic Mediation of Innate and Learned Fear Responses to Predator Odor

In the present study, we investigated the role of noradrenergic transmission in unconditioned and conditioned responses to predatory threats. First, we examined the effects of systemically injected beta-blockers on unconditioned and contextual conditioned response to cat odor. The centrally acting beta-blocker (propranolol) was able to impair unconditioned responses, as well as the acquisition of the contextual fear to cat odor; however, the peripherally acting (nadolol) was not effective. Next, we examined the neural substrate underlying the noradrenergic modulation of the defensive response to cat odor and focused on the dorsal premammillary nucleus (PMd), because it represents the hypothalamic site most responsive to predatory threats and, at the same time, presents a dense plexus of noradrenergic fibers. We were able to see that propranolol significantly reduced PMd-Fos expression in response to cat odor and that beta-adrenoceptor blockade in the PMd, before cat odor exposure, reduced defensive responses to the cat odor and to the cat odor-related environment. We have also shown that beta-adrenoceptor blockade in the PMd, before the exposure to cat odor-related context, impaired the contextual conditioned responses. Overall, the present results provide convincing evidence suggesting that central noradrenergic mediation is critical for the expression of unconditioned and contextual conditioned antipredatory responses. We have further shown that the PMd appears to be an important locus to mediate these beta-adrenoceptor effects.

Evolutionary perspectives on seed consumption and dispersal by fishes

Fishes probably were the first vertebrate seed dispersers, yet little research has examined this phenomenon. We review evidence of fruit and seed consumption by fishes, and analyze the evolution of frugivory and granivory using South American serrasalmids as a model. Frugivory and granivory are observed among diverse fish taxa worldwide, although most reports are from the Neotropics. Frugivory and granivory among serrasalmids apparently are derived from omnivory, with powerful jaws and specialized dentition appearing as major adaptations. No particular fruit traits seem to be associated with seed dispersal by fishes (ichthyochory). Recent experimental evidence of ichthyochory suggests that fishes can influence riparian vegetation dynamics. Because of deleterious human impacts on aquatic ecosystems worldwide, many critical interactions between plants and fishes have been disrupted before they could be studied. Exotic frugivorous fishes have recently become established on foreign continents, with unknown ecological consequences.

Tracking and Perspectives on WTO Negotiations: from Geneva to Hong Kong , July-December 2005

This month's issue of the FAL Bulletin takes a panoramic view of the present World Trade Organization (WTO) trade negotiations, soon to embark on the Sixth Ministerial Conference in Hong Kong (Special Administrative Region of the People's Republic of China ). Reduced expectations on the outcomes of this meeting due to the scant progress on critical issues - such as the liberalization of the agricultural sector - increase the challenge to conclude the Doha Round by the end of 2006. The governments of the region have a role to play in the direction this process may take. Additional details on the progress of these objectives can be obtained in chapter II of Latin America and the Caribbean in the World Economy, 2004 Trends 2005.

Older people's perspectives on participation in physical activity: a systematic review and thematic synthesis of qualitative literature

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Reflections: Historical Perspectives on Pathology in Houston and Galveston

“This account of pathology in the Houston and Galveston area … examines important themes in the development of pathology in this area, using selected details from the careers of individuals and institutions to illustrate how pathologists, as practitioners, teachers, and researchers, dealt with the challenges they faced in finding and keeping a niche for pathology in the medical world.” - Preface This book was written to commemorate the 50th anniversary of Houston Society of Clinical Pathologists. Bibliographic references and other resources are included.