893 resultados para presentation of human capital in accounting


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This article surveys and comments on the decisions issued on human rights points by courts in Northern Ireland during the legal year 2009-2010.

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Going against both the naive techno-optimist of ‘greening business as usual’ and a resurgent ‘catastrophism’ within green thinking and politics, The Politics of Actually Existing Unsustainability offers an analysis of the causes of unsustainability and diminished human flourishing. The books locates the causes of unsustainability in dominant capitalist modes of production, debt-based consumer culture, the imperative for orthodox economic growth and the dominant ideology of neoclassical economics. It suggests that valuable insights into the causes of and alternatives to unsustainability can be found in a critical embracing of human vulnerability and dependency as both constitutive and ineliminable aspects of what it means to be human. The book defends resilience, the ability to ‘cope with’ rather than somehow ‘solve’ vulnerability. The book offers a trenchant critique of the dominant neoclassical economic ‘groupthink’, viewing it not as some value-neutral form of ‘expert knowledge’, but as a thoroughly ideological ‘common sense’. Outlining a green political economic alternative replacing economic growth with economic security, it argues economic growth has done its work in the minority, affluent world, which should now focus on improving human flourishing, lowering socio-economic equality and fostering solidarity as part of a new re-orientation of public policy. Complementing this, a, ‘green republicanism’ is developed as an innovative and original contribution to contemporary debates on a ‘post-growth’ economy and society. The Politics of Actually Existing Unsustainability draws widely from a range of disciplines and thinkers, from cultural critic Susan Sontag to the critical theory of the Frankfurt School, contemporary debates in green political thinking, and the latest thinking in heterodox and green economics, to produce a highly relevant, timely, and provocatively original statement on the human predicament in the twenty-first century.

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Type III galactosemia results from reduced activity of the enzyme UDP-galactose 4'-epimerase. Five disease-associated alleles (G90E, V94M, D103G, N34S and L183P) and three artificial alleles (Y105C, N268D, and M284K) were tested for their ability to alleviate galactose-induced growth arrest in a Saccharomyces cerevisiae strain which lacks endogenous UDP-galactose 4'-epimerase. For all of these alleles, except M284K, the ability to alleviate galactose sensitivity was correlated with the UDP-galactose 4'-epimerase activity detected in cell extracts. The M284K allele, however, was able to substantially alleviate galactose sensitivity, but demonstrated near-zero activity in cell extracts. Recombinant expression of the corresponding protein in Escherichia coil resulted in a protein with reduced enzymatic activity and reduced stability towards denaturants in vitro. This lack of stability may result from the introduction of an unpaired positive charge into a bundle of three alpha-helices near the surface of the protein. The disparities between the in vivo and in vitro data for M284K-hGALE further suggest that there are additional, stabilising factors present in the cell. Taken together, these results reinforce the need for care in the interpretation of in vitro, enzymatic diagnostic tests for type III galactosemia. (C) 2011 Elsevier Masson SAS. All rights reserved.

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Participatory citizenship education has been highlighted as a strategy to promote social cohesion in divided societies whereby collaborations with Non-Governmental Organisations and inter-school links have been proposed as tools to improve social networks between schools and communities. This article explores the role and meaning of citizenship education and cross-community participation in promoting social capital and social cohesion. School survey findings, focus groups and interviews with young people and educators indicated that differences between school sectors and established allegiances with particular communities and NGOs may limit the potential for citizenship education to produce bridging social capital and serve to reproduce bonding social capital. It is argued that the introduction of citizenship curricula into segregated schools systems in divided societies may be useful to promote citizenship values and positive attitudes to the other but insufficient to promote the development of bridging social capital and, ultimately, social cohesion in the long term.

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The current study explores first, second and third year UK accounting students’ perceptions of authorial identity and their implications for unintentional plagiarism. The findings suggest that whilst all students have reasonably positive perceptions of their authorial identity, there is room for improvement. Significant differences in second year students’ perceptions were reported for some positive aspects of authorial identity. However, results for negative aspects show that second year students find it significantly more difficult to express accounting in their own words than first and third years. Furthermore, second years are significantly more afraid than first years that what they write will look unimpressive. Finally, the results for approaches to writing, which also have implications for unintentional plagiarism, revealed that students across all years appear to adopt aspects of top-down, bottom-up and pragmatic approaches to writing. Emerging from these findings, the study offers suggestions to accounting educators regarding authorial identity instruction.

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There has been considerable uncertainty about the nature of Pleistocene environments colonised by the first modern humans in Island SE Asia, and about the vegetation of the Last Glacial Maximum (LGM) in the region. Here, the palynology from a series of exposures in the Great Cave of Niah, Sarawak, Malaysian Borneo, spanning a period from ca. 52,000 to 5000 BP is described. Vegetation during this period was climate-driven and often highly unstable. Interstadials are marked by lowland forest, sometimes rather dry and at times by mangroves. Stadials are indicated by taxa characteristic of open environments or, as at the LGM, by highly disturbed rather open forest. Stadials are also characterised by taxa now restricted to 1000-1600 m above sea level, suggesting temperature declines of ca 7-9 C relative to present, by comparison with modern lapse rates. The practice of biomass burning appears associated with the earliest human activity in the cave.

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In a recent paper, Robert Putnam (2007) challenges the contact hypothesis by arguing that ethnic diversity causes people to ‘hunker down’ and essentially withdraw themselves from society. Drawing on
qualitative data collected from three mixed communities in Northern Ireland, this paper explores the extent and quality of contact experienced by Protestants and Catholics in their everyday lives. Themes emerging from our data are generally consistent with the contact hypothesis. There is also some support for Putnam’s theory that mixed environments can induce ‘hunkering down’ and that inter-group trust may be compromised. However, our data challenge Putnam’s argument that these responses are a consequence of ‘anomie’ or ‘social malaise’. Rather, we find that withdrawal from social activity in the neighbourhoods we observed was a calculated response at times of threat, often aimed at protecting existent positive inter-ethnic relations.

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Volunteer recruitment and retention is a problem that most credit unions experience. Research suggests that knowledge of volunteer motivation can inform volunteer management strategies. This paper uses a survey approach to determine whether current volunteers in credit unions in Northern Ireland are more motivated by the actual act of volunteering, by the output from the volunteering activity (including altruism) or because the volunteering activity increases their human capital value. Altruistic reasons are found to be the most influential, with the act of volunteering also scoring highly. This knowledge should inform volunteer recruitment programmes and internal appraisal processes as management can reinforce messages that provide positive feedback to volunteers on the social benefits being achieved by the credit union. This will further motivate current volunteers, ensuring retention. When motivation was analyzed by volunteer characteristics we found that older volunteers, retired volunteers and volunteers who are less educated are more motivated in their role. There was little evidence that individuals volunteer to improve their human capital worth.