Chronique des lettres françaises / Joseph Place, directeur

1928/07 (N34)-1928/08.

Chronique des lettres françaises / Joseph Place, directeur

1925/07 (N16)-1925/08.

Chronique des lettres françaises / Joseph Place, directeur

1925/01 (N13)-1925/02.

Chronique des lettres françaises / Joseph Place, directeur

1923/05 (N3)-1923/06.

Chronique des lettres françaises / Joseph Place, directeur

1927/07 (N28)-1927/08.

Chronique des lettres françaises / Joseph Place, directeur

1927/01 (N25)-1927/02.

Chronique des lettres françaises / Joseph Place, directeur

1924/07 (N10)-1924/08.

Chronique des lettres françaises / Joseph Place, directeur

1926/05 (N21)-1926/06.

Chronique des lettres françaises / Joseph Place, directeur

1924/01 (N7)-1924/02.

Chronique des lettres françaises / Joseph Place, directeur

1923/07 (N4)-1923/08.

Chronique des lettres françaises / Joseph Place, directeur

1927/07 (N29)-1927/12 (N30).

Espacios olvidados, lugares diferenciados: transformación social del espacio urbano en Bogotá (1850- 1880) = Forgotten Spaces, distinct places: Social transformation of urban space in Bogotá (1850-1880)

The purpose of this article is linked to some forms of recovery of social and urban spaces fallen into oblivion that are evident in the social transformation of urban space in Bogotá between 1850 and 1880.The following paper presents the preliminary results of the research entitled practices and social uses of water in Bogotá (1850-1888). The text links in first discussions about the understanding of the city as a drawing in space, moving to describe, the growth of the city, integrating its historical, social and cultural structuring

Integration of the Food Waste Disposer Unit to the Existing Sewage System

Among the numerous approaches to food waste treatment, the food waste disposers method (FWDs), as a newcomer, has become slowly accepted by the general public owing to the worries about its impact on the existing sewage system. This paper aims to justify the role of FWDs in the process of urbanization in order to better prepare a city to take good care of the construction of its infrastructure and the solid waste treatment. Both the literatures and the case study help to confirm that FWDs has no negative effects on the wastewater treatment plant and it is also environmental friendly by reducing the greenhouse gas emissions. In the case study, the Lappeenranta waste water treatment plant has been selected in order to figure out the possible changes to a WWTP following the integration of FWDs: the observation shows only minor changes take place in a WWTP, in case of 25% application, like BOD up 7%, TSS up 6% and wastewater flowrate up 6%, an additional sludge production of 200 tons per year and the extra yield of methane up to 10000m3 per year; however, when the utilization rate of FWD is over 75%, BOD, TSS, and wastewater flowrate will experience more significant changes, thus exerting much pressure on the existing WWTP. FWDs can only be used in residential areas or cities equipped with consummate drainage network within the service sphere of WWTP, therefore, the relevant authority or government department should regulate the installation frequency of FWDs, while promoting the accessory application of FWDs. In the meanwhile, WWTP should improve their treatment process in order to expand their capacity for sludge treatment so as to stay in line with the future development of urban waste management.

The effectiveness of vocationally oriented multidisciplinary rehabilitation (ASLAK®) amongst public sector employees

In Finland, vocationally oriented medical rehabilitation (ASLAK®) is a common preventive rehabilitation measure with the primary goal of preserving and improving work ability. The ASLAK® programme has been used for almost 30 years, although limited data exist on its effectiveness. The aims of this study were to determine whether the increased risk of work disability predicts the participants’ likelihood to be granted ASLAK® rehabilitation and to assess the effectiveness of the programme in decreasing the risk of work disability and modifying health-risk behaviours. This study is a part of the on-going Finnish Public Sector Study conducted by the Finnish Institute of Occupational Health. Data on 53 416 employees (81% women) were gathered from employers’ records, national health registers and repeated survey responses. During the 5-year follow-up, increased levels of the risk factors for work disability did not predict participation in the rehabilitation programme. During the 2.8-year followup (range 0.04–5.0 years), the risk of long-term work disability (sick leave >90 days or retirement) overall or, more specifically, due to musculoskeletal or mental diseases did not differ between the rehabilitants who participated in ASLAK® in 1997–2005 and their propensity score matched controls. There was no evidence of ASLAK® being effective in changing participants’ health-risk behaviours or in improving perceived general or mental health. The results suggest that potential participant recognition, mainly taking place in occupational health care, may fail to identify those with a higher risk of work disability. No evidence on the effectiveness of the programme was found in the study cohort when measured by the selected indicators.

Accounting for competition, governance and accountability during institutional change in not-for-profit and public sector organisations

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.