Impression management, myth creation and fabrication in private social and environmental reporting:insights from Erving Goffman

This paper explores the nature of private social and environmental reporting (SER). From interviews with UK institutional investors, we show that both investors and investees employ Goffmanesque, staged impression management as a means of creating and disseminating a dual myth of social and environmental accountability. The interviewees' utterances unveil private meetings imbued with theatrical verbal and physical impression management. Most of the time, the investors' shared awareness of reality belongs to a Goffmanesque frame whereby they accept no intentionality, misrepresentation or fabrication, believing instead that the 'performers' (investees) are not intending to deceive them. A shared perception that social and environmental considerations are subordinated to financial issues renders private SER an empty encounter characterised as a relationship-building exercise with seldom any impact on investment decision-making. Investors spoke of occasional instances of fabrication but these were insufficient to break the frame of dual myth creation. They only identified a handful of instances where intentional misrepresentation had been significant enough to alter their reality and behaviour. Only in the most extreme cases of fabrication and lying did the staged meeting break frame and become a genuine occasion of accountability, where investors demanded greater transparency, further meetings and at the extreme, divested shares. We conclude that the frontstage, ritualistic impression management in private SER is inconsistent with backstage activities within financial institutions where private financial reporting is prioritised. The investors appeared to be in a double bind whereby they devoted resources to private SER but were simultaneously aware that these efforts may be at best subordinated, at worst ignored, rendering private SER a predominantly cosmetic, theatrical and empty exercise. © 2013 Elsevier Ltd.

Asumiendo las consecuencias negativas de la adicción al juego

La adicción al juego no sólo se caracteriza por la pérdida de control ante el juego, sino que esta conducta tiende a generar problemas en los diferentes ámbitos de la vida del ludópata. Por ello, este aspecto se recoge en el Manual diagnóstico y estadístico de los trastornos mentales-5 (DSM-V) como uno de los criterios para realizar su valoración diagnóstica. Objetivo: describir y analizar los diferentes elementos que conforman la compleja problemática aparejada a esta adicción y que pueden terminar en situaciones de exclusión social. Método: Se opta por una metodología cualitativa que se ajusta mejor a los intereses del estudio. Como técnica se ha seleccionado la historia de vida, instrumento de evaluación que permite conocer la verdadera magnitud del problema desde el punto de vista de los afectados. Resultados. De manera general, se ha descubierto que ser ludópata tiene muchos más consecuentes que el problema económico evidente. No debemos despreciar las implicaciones de esta conducta a otros niveles: familiar, laboral, legal y social, que pueden considerarse, a medio plazo, como factores mucho más execrables que el del mero gasto económico. Conclusión. Es fácil avistar que los graves problemas que acarrea la adicción al juego son capaces de desmembrar el proyecto vital del ludópata y el de su familia. Todo vale, aunque para ello tenga que jugarse su puesto de trabajo, su casa, su familia, sus amistades, su estatus social y su propia dignidad.

Serviços de Ação Social da Universidade de Coimbra: a política de atribuição de bolsas de estudo e o Serviço Social

Este trabalho analisa as políticas de ação social escolar no ensino superior público a partir da década de 60, nomeadamente na atribuição de bolsas de estudo a estudantes da Universidade de Coimbra. Analisa ainda as alterações que estas políticas têm vindo a sofrer ao longo dos anos e a sua relação com o direito ao ensino e igualdade de oportunidades de acesso e êxito escolar consagrado na Constituição Portuguesa. O Serviço Social tem uma intervenção relevante nos Serviços de Ação Social da Universidade de Coimbra, em várias áreas, praticamente desde a sua criação. Neste trabalho, a análise das práticas do Serviço Social centra-se na atribuição de bolsas de estudo, nos últimos 10 anos. Trata-se de um estudo exploratório realizado com base em pesquisa bibliográfica e documental. Outra fonte de recolha de informação foi a entrevista, realizada à Assistente Social, e Responsável pelo Serviço de Bolsas entre 1978 e 2012, Dra. Elisa Decq Motta. As alterações às políticas de ação social no que se refere à atribuição de bolsas de estudo, relacionadas com o cálculo dos rendimentos ou com as condições de elegibilidade, têm vindo a pôr em causa o direito à igualdade de oportunidades dos estudantes, no acesso e na permanência no ensino superior. Muitos deles, economicamente carenciados, estão a ficar de fora do sistema de ação social no ensino superior em virtude destas alterações. É preocupação dos Serviços de Ação Social da Universidade de Coimbra a regressão a que se tem vindo a assistir, e as suas consequências para os estudantes do ensino superior, pelo que é urgente inverter este caminho. / This study analyses the academic social policies in the high-level educational institutions since the 60’s, namely in the allocation of scholarships to students from the University of Coimbra. Furthermore, the changes that such policies have been suffering over the last years, and their relationship with the right to education and equal opportunities to the access and scholar success that every citizen has, as stated by the Portuguese Constitution, are also examined. Since its establishment, the Social Service is a relevant area of the Social Services of the University of Coimbra, in several areas. The analyses present in this study will focus on the last 10 years, specifically on the scholarships allocation. This study is based on literature and documents research, as well as on an interview to the Social Worker responsible for the Scholarships Service from 1978 to 2012, Dra. Elisa Decq Motta. The social policies changes related with the scholarships assignment, especially those associated with the income assessment and eligibility conditions are serious hindrances to the right of equal admission opportunity and maintenance in higher education that all students have. Due to these changes, several students with financial issues are not supported by the social service in higher education. The observed changes, and its consequences for students are a matter of concern for the Social Services of University of Coimbra. It is imperative to revert the current situation.

Vivências de Esposas de Ex-combatentes Diagnosticados com Stress Pós-traumático: uma abordagem fenomenológica

A Guerra Colonial assombrou a sociedade Portuguesa, durante mais de 10 anos. Durante esse tempo, milhares de jovens soldados foram obrigados fazer parte dessa Luta. Grande parte deles desenvolvera a Perturbação de Stress Pós-Traumático, com a qual ainda hoje vivem. A presente Investigação pretendeu descrever e compreender as Vivências das Esposas de Ex-Combatentes diagnosticados com a Perturbação de Stress Pós-Traumático, utilizando uma abordagem Qualitativa de Orientação Fenomenológica. Através deste Método, pretendeu-se conhecer a globalidade do Fenómeno, de uma forma compreensiva. Foram entrevistadas quatro Esposas que vivem de perto com este problema, as quais revelaram informações importantes para a Investigação. Desta maneira, foram recolhidos dados acerca da Infância e Adolescência, Casamento, Doença do Marido e Perspectivas de Futuro, destas Mulheres. Entre outras conclusões, destacamos a emergência de significações existenciais para estas Mulheres e o facto de esta doença ter influência a nível social, pessoal, familiar e económico. Além disso, as inúmeras estratégias de coping relatadas, demonstraram ser uma mais-valia na forma como estas esposas lidam com a doença dos Maridos. Desta maneira compreendeu-se o fenómeno de uma forma holística, o que forneceu dados importantes para entender o que estas Mulheres vivenciam diariamente, tal como uma melhor compreensão do estado Psicológico destas Esposas e dos Maridos. / The Colonial War haunted the Portuguese society, for over 10 years. During that time, thousands of young soldiers were forced to be part of that fight. Most of them developed Post-Traumatic Stress Disorder, which they still live with. This research aims to describe and understand the Experiences of War Veterans’ Wives, whose husbands were diagnosed with the Post-Traumatic Stress Disorder, using the qualitative method and phenomenological orientation. Through this method, we meant to understand the whole phenomenon in a comprehensive manner. We interviewed four Wives who live closely with this problem, which revealed important information for the investigation. Therefore, we collected data on Childhood and Adolescence, Marriage, Husband’s Disease and Future Prospects, of those Women’s. Among other findings, we highlight the emergence of existential meaning for these Women’s and the fact that this disease influences their lives on social, personal, familial and financial issues. Moreover, the many coping strategies reported, have proven an asset in the way this Wives deal with their husbands illness. Thus it was understood the phenomenon in a holistic way, which provided important information to understand what these Women’s live daily as a better understanding of the psychological state of Husbands and Wives.

Carbon gold rush and carbon cowboys: a new chapter in green mythology?

Individual and collective efforts to mitigate climate change in the form of carbon offsetting and emissions trading schemes have recently become the focus of much media attention. In this paper we explore a subset of the UK national press coverage centered on such schemes. The articles, selected from general as well as specialized business and finance newspapers, make use of gold rush, Wild West and cowboy imagery which is rooted in deeply entrenched myths and metaphors and allows readers to make sense of very complex environmental, political, ethical, and financial issues associated with carbon mitigation. They make what appears complicated and unfamiliar, namely carbon trading and offsetting, seem less complex and more familiar. A critical discussion of this type of imagery is necessary in order to uncover and question tacit assumptions and connotations which are built into it and which might otherwise go unnoticed and unchallenged in environmental communication.

Issues in Financial Accounting [15th edition]

"Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Students are presented with real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards."---publisher website

Maxims of Action in a Financial Co-operative: Epistemological and Theoretical Issues

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Agency issues surrounding A-REITS and the global financial crisis

 This thesis examines the optimal balance of debt and equity undertaken by Australian Real Estate Investment Trusts, the incentive-driven pay structure utilized to compensate management, and the factors of A-REIT composition and performance that appeal to large, powerful shareholders who are able to influence market prices.