889 resultados para Epistemology of accounting science


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Participation usually sets off from the bottom up, taking the form of more or less enduring forms of collective action with varying degrees of infl uence. However, a number of projects have been launched by political institutions in the last decades with a view to engaging citizens in public affairs and developing their democratic habits, as well as those of the administration. This paper analyses the political qualifying capacity of the said projects, i.e. whether participating in them qualifi es individuals to behave as active citizens; whether these projects foster greater orientation towards public matters, intensify (or create) political will, and provide the necessary skills and expertise to master this will. To answer these questions, data from the comparative analysis of fi ve participatory projects in France and Spain are used, shedding light on which features of these participatory projects contribute to the formation of political subjects and in which way. Finally, in order to better understand this formative dimension, the formative capacity of institutional projects is compared with the formative dimension of other forms of participation spontaneously developed by citizens.

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Providing good customer service, inexpensively, is a problem commonly faced by managers of service operations. To tackle this problem, managers must do four tasks: forecast customer demand for the service; translate these forecasts into employee requirements; develop a labor schedule that provides appropriate numbers of employees at appropriate times; and control the delivery of the service in real-time. This paper focuses upon the translation of forecasts of customer demand into employee requirements. Specifically, it presents and evaluates two methods for determining desired staffing levels. One of these methods is a traditional approach to the task, while the other, by using modified customer arrival rates, offers a better means of accounting for the multi-period impact of customer service. To calculate the modified arrival rates, the latter method reduces (increases) the actual customer arrival rate for a period to account for customers who arrived in the period (in earlier periods) but have some of their service performed in subsequent periods (in the period). In an experiment simulating 13824 service delivery environments, the new method demonstrated its superiority by serving 2.74% more customers within the specified waiting time limit while using 7.57% fewer labor hours.

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Daniel Bromley argues against Oran Young’s FIT model as a basis for environmental governance, on the grounds that humans cannot manage nature and that attempts to do so are based on a scientistic, modernist conceit. At issue is the role of natural and social scientists in adjudicating questions about what we ought to do to close governance gaps and address unsustainable behaviors. If Bromley is right, then the lessons of the American pragmatist tradition recommend against attempts to “fit” social institutions to the natural world. The first objective of this paper is to argue that Bromley’s view is not in keeping with the pragmatism of C. S. Peirce and John Dewey, which actually places a high value on natural and social scientific modes of inquiry in the service of social ends. I argue that Young’s proposal is in fact a development of the pragmatist idea that social institutions must be fit in the sense of fitness, i.e., resilient and able to navigate uncertainty. Social institutions must also evolve to accommodate the emerging values of the agents who operate within them. The second objective of this paper is to examine the role of social science expertise in the design of social policies. Governance institutions typically rely on the testimony of natural scientists, at least in part, to understand the natural systems they operate within. However, natural systems are also social systems, so it seems pertinent to ask whether there is a role for social systems experts to play in helping to design environmental governance institutions. I argue that social scientists can make a unique contribution as experts on social institutions, and as such, are necessary to bring about a transformation of the unsustainable institutions that are preventing us from achieving stated sustainable development goals.

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A rise in qualitative social science manuscripts published in ecology and conservation journals speaks to the growing awareness of the importance of the human dimension in maintaining and improving Earth’s ecosystems. Given the rise in the quantity of qualitative social science research published in ecology and conservation journals, it is worthwhile quantifying the extent to which this research is meeting established criteria for research design, conduct, and interpretation. Through a comprehensive review of this literature, we aimed to gather and assess data on the nature and extent of information presented on research design published qualitative research articles, which could be used to judge research quality. Our review was based on 146 studies from across nine ecology and conservation journals. We reviewed and summarized elements of quality that could be used by reviewers and readers to evaluate qualitative research (dependability, credibility, confirmability, and transferability); assessed the prevalence of these elements in research published in ecology and conservation journals; and explored the implications of sound qualitative research reporting for applying research findings. We found that dependability and credibility were reasonably well reported, albeit poorly evolved in relation to critical aspects of qualitative social science such as methodology and triangulation, including reflexivity. Confirmability was, on average, inadequately accounted for, particularly with respect to researchers’ ontology, epistemology, or philosophical perspective and their choice of methodology. Transferability was often poorly developed in terms of triangulation methods and the suitability of the sample for answering the research question/s. Based on these findings, we provide a guideline that may be used to evaluate qualitative research presented in ecology and conservation journals to help secure the role of qualitative research and its application to decision making.

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Communicating science can be challenging at any educational level. We used informal and experiential learning to engage groups of potential University applicants in one project that involved staging a play in one of the teaching laboratories at the University of Worcester whilst a second project designed a play in house and took this to schools. In the first project the plot centred on stem cell research. School pupils and students from FE Colleges were offered complementary sessions including a lecture exploring the science behind stem cell research, a discussion on ethical aspects involved and a practical using university facilities. We ascertained attitudes to Higher Education in the students participating before and after the event. We found an enhanced view of the science and a highly significant change in attitude to attending University for students taking vocational subjects at FE level. The second project was aimed at exploring attitudes to ethics and animal welfare among a cohort of 15 – 18 year olds. Students engaged with the issues in the drama to a high degree. Our conclusions are that drama is an excellent way to inform potential students about higher education and HE level science in particular. Additionally we demonstrated the importance of events taking place at HE institutions in order to maximise change in attitudes to HE.

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The longitudinal study focuses on the success of cegep science students at one college who were accepted into the science program although their secondary school grades in chemistry and/or physics did not meet the admission requirements, These less prepared students were admitted into the science program because they were placed in remedial classes that offered support through extra class time in their introductory college science courses. The main research question addressed in this study was to determine whether accepting less prepared students is beneficial to the student in terms of academic success.

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Problem This dissertation presents a literature-based framework for communication in science (with the elements partners, purposes, message, and channel), which it then applies in and amends through an empirical study of how geoscientists use two social computing technologies (SCTs), blogging and Twitter (both general use and tweeting from conferences). How are these technologies used and what value do scientists derive from them? Method The empirical part used a two-pronged qualitative study, using (1) purposive samples of ~400 blog posts and ~1000 tweets and (2) a purposive sample of 8 geoscientist interviews. Blog posts, tweets, and interviews were coded using the framework, adding new codes as needed. The results were aggregated into 8 geoscientist case studies, and general patterns were derived through cross-case analysis. Results A detailed picture of how geoscientists use blogs and twitter emerged, including a number of new functions not served by traditional channels. Some highlights: Geoscientists use SCTs for communication among themselves as well as with the public. Blogs serve persuasion and personal knowledge management; Twitter often amplifies the signal of traditional communications such as journal articles. Blogs include tutorials for peers, reviews of basic science concepts, and book reviews. Twitter includes links to readings, requests for assistance, and discussions of politics and religion. Twitter at conferences provides live coverage of sessions. Conclusions Both blogs and Twitter are routine parts of scientists' communication toolbox, blogs for in-depth, well-prepared essays, Twitter for faster and broader interactions. Both have important roles in supporting community building, mentoring, and learning and teaching. The Framework of Communication in Science was a useful tool in studying these two SCTs in this domain. The results should encourage science administrators to facilitate SCT use of scientists in their organization and information providers to search SCT documents as an important source of information.

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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.

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Doutoramento em Economia.

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Cross-disciplinary research is essential in understanding and reducing energy usage, however the reality of this collaboration comes with many challenges. This paper provides an insight into the integration of social science in energy research, drawing on the expertise and first hand experiences of a range of social science researchers (predominantly Early Career Researchers (ECRs)) working on UK cross-disciplinary projects in energy demand. These researchers, participants in a workshop dedicated to understanding the integration of social science in energy research, identified four groups of challenges to successful integration: Differing expectations of the role of social scientists; Working within academia; Feeling like a valued member of the team; and Communicating and comprehension between disciplines. Suggestions of how to negotiate those challenges included: Management and planning; Increasing contact; Sharing experience; and Understanding team roles. The paper offers a definition of ‘success’ in cross-disciplinary energy research from the perspective of social science ECRs, comprising external, internal and personal components. Using the logics of interdisciplinarity, this paper suggests that integration of the social sciences in the projects discussed may be partial at best and highlights a need to recognise the challenges ECRs face, in order to achieve full integration and equality of disciplines.

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Suggesting that the political diversity of American science fiction during the 1960s and early 1970s constitutes a response to the dominance of social liberalism throughout the 1940s and 1950s, I argue in Making the Men of Tomorrow that the development of new hegemonic masculinities in science fiction is a consequence of political speculation. Focusing on four representative and influential texts from the 1960s and early 1970s, Philip K. Dick’s The Three Stigmata of Palmer Eldritch and Ubik, Robert A. Heinlein’s The Moon Is a Harsh Mistress, and Ursula K. Le Guin’s The Dispossessed, this thesis explores the relationship between different conceptions of hegemonic masculinity and three separate but related political ideologies: the social ethic, market libertarianism, and socialist libertarianism. In the first two chapters in which I discuss Dick’s novels, I argue that Dick interrogates organizational masculinity as part of a larger project that suggests the inevitable infeasibility of both the social ethic and its predecessor, social liberalism. In the next chapter, I shift my attention to Heinlein’s The Moon Is a Harsh Mistress as a way of showing how, unlike Dick, other authors of the 1960s and early 1970s sought to move beyond social liberalism by imagining how new political ideologies, in this case market libertarianism, might change the way men see themselves. Having demonstrated how the libertarian potential of Heinlein’s novel is ultimately undermined by its insistent and uncompromising biological determinism, I then discuss how Le Guin’s The Dispossessed uses the socialist libertarianism of the moon Anarres to suggest a more egalitarian form of masculinity, one that makes possible, to some extent at least, a future in which men might embrace not only the mutual aid of socialism, but also the primacy of individual rights that is at the heart of all forms of libertarianism and liberalism.

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This research aims at contributing to a better understanding of changes in local governments’ accounting and reporting practices. Particularly, ‘why’, ‘what’ and ‘how’ environmental aspects are included and the significance of changes across time. It adopts an interpretative approach to conduct a longitudinal analysis of case studies. Pettigrew and Whipp’s framework on context, content and process is used as a lens to distinguish changes under each dimension and analyse their interconnections. Data is collected from official documents and triangulated with semi-structured interviews. The legal framework defines as boundaries of the accounting information the territory under local governments’ jurisdiction and their immediate surrounding area. Organisational environmental performance and externalities are excluded from the requirements. An interplay between the local outer context, political commitment and organisational culture justifies the implementation of changes beyond what is regulated and the implementation of transformational changes. Local governments engage in international networks to gain access to funding and implement changes, leading to adopting the dominant environmental agenda. Key stakeholders, like citizens, are not engaged in the accounting and reporting process. Thus, there is no evidence that the environmental aspects addressed and related changes align with stakeholders’ needs and expectations, which jeopardises its significance. Findings from the current research have implications in other EU member states due to the harmonisation of accounting and reporting practices and the common practice across the EU in using external funding to conceptualise and implement changes. This implies that other local governments could also be representing a limited account related to environmental aspects.

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The program of my PhD studies has been dealing with the investigation of the research outcomes that may result from the use of luminescent Iridium(III) cyclometalated complexes in the field of polymer science. In particular, my activity has been focused on exploring two main applicative contexts, i.e. Ir(III) complexes for preparing polymers and in combination with polymers. In the first part, a new set of luminescent Ir(III) complexes was exploited as photocatalysts for light-assisted atom transfer radical polymerization of methyl methacrylate. The decoration of both cyclometalated and ancillary ligands with sp3 hybridized nitrogen substituents together with the use of specific counterions, imparted suitable photophysical and redox properties for an efficient photocatalyzed process. The second part has been focused on the employment of Ir(III) tetrazole complexes as phosphorescent dyes in polymeric materials. Colourless luminescent solar concentrators were prepared blending two Ir(III) cyclometalates with acrylate polymers. Their performances were investigated, leading to promising outcomes comparable, or superior, to those obtained from colourless LSCs based on organic fluorophores. As a complementary approach, Ir(III) complexes were covalently linked to polymers in the side chain, to obtain a new class of metallopolymers. To this extent, a bifunctional tetrazolate molecule, equipped with a coordination site and a polymerizable unit, was designed. The photophysical properties of the resultant luminescent polymeric films were discussed. In the end, an additional project involving both polymers and metal compounds was carried out during my experience as a visiting PhD student at Humboldt – University of Berlin. Polystyrene and polyethylene glycol -based ion-exchange resins were functionalized with peptides through a ligation pathway, for the selective chelation of Copper(II) in aqueous solutions. The coordinating capability of the materials towards Cu2+ ions was tested by ICP-MS analysis. The resins strategically modified with ion-selective peptides, may be exploited in the preparation of water-processing devices.

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The models of teaching social sciences and clinical practice are insufficient for the needs of practical-reflective teaching of social sciences applied to health. The scope of this article is to reflect on the challenges and perspectives of social science education for health professionals. In the 1950s the important movement bringing together social sciences and the field of health began, however weak credentials still prevail. This is due to the low professional status of social scientists in health and the ill-defined position of the social sciences professionals in the health field. It is also due to the scant importance attributed by students to the social sciences, the small number of professionals and the colonization of the social sciences by the biomedical culture in the health field. Thus, the professionals of social sciences applied to health are also faced with the need to build an identity, even after six decades of their presence in the field of health. This is because their ambivalent status has established them as a partial, incomplete and virtual presence, requiring a complex survival strategy in the nebulous area between social sciences and health.

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The aim of this study was to evaluate fat substitute in processing of sausages prepared with surimi of waste from piramutaba filleting. The formulation ingredients were mixed with the fat substitutes added according to a fractional planning 2(4-1), where the independent variables, manioc starch (Ms), hydrogenated soy fat (F), texturized soybean protein (Tsp) and carrageenan (Cg) were evaluated on the responses of pH, texture (Tx), raw batter stability (RBS) and water holding capacity (WHC) of the sausage. Fat substitutes were evaluated in 11 formulations and the results showed that the greatest effects on the responses were found to Ms, F and Cg, being eliminated from the formulation Tsp. To find the best formulation for processing piramutaba sausage was made a complete factorial planning of 2(3) to evaluate the concentrations of fat substitutes in an enlarged range. The optimum condition found for fat substitutes in the sausages formulation were carrageenan (0.51%), manioc starch (1.45%) and fat (1.2%).