O processo de harmonização contábil nos países do MERCOSUL: uma análise do processo de transição para as normas internacionais (IFRS)

Esta dissertação pretende fornecer uma contribuição acadêmica aos estudos sobre harmonização contábil em blocos econômicos. A pesquisa teve como objetivo analisar o processo de harmonização contábil nos seis países integrantes do MERCOSUL, após a refundação do IASB, em 2001. A metodologia do estudo tem caráter descritivo e natureza analítica, visando descrever as características qualitativas em relação aos aspectos contábeis e regulatórios dos países estudados. Foi realizada uma pesquisa documental em que foram analisados os relatórios sobre harmonização contábil no MERCOSUL e o método aplicado foi o de estudo de múltiplos casos. Os documentos analisados foram: (a) Report on the Observance of Standards and Codes Auditing and Accounting (ROSC A&A), do Banco Mundial; (b) relatório enviado pelos países ao IASB; (c) relatório enviado pelos países ao GLENIF, além das informações disponíveis nos sites oficiais dos próprios países. A pesquisa contribui para resgatar a história do processo de harmonização e alertar para os potenciais impactos das diferenças na preparação dos balanços das empresas que compõem o bloco.

基于数据仓库的EIS在CIMS中的研究与实现

随着信息系统在企业应用的不断发展，越来越多的企业高层领导已不满足从ＭＩＳ、ＭＲＰＩＩ中获取的信息．本文结合在企业实际中应用的ＪＳＣＩＭＳ领导信息系统，首先介绍了ＣＩＭＳ环境下企业领导对信息系统的需求，然后给出了ＥＩＳ的概念和ＥＩＳ的ＣＳＦｓ，并在通用数据仓库模型基础上，提出了ＪＳＣＩＭＳ中ＥＩＳ数据仓库的模型及建立过程．

What we have discovered about the Cold War is what we already knew : Julius Mader and the Western secret services during the Cold War

Maddrell, John, 'What we have discovered about the Cold War is what we already knew: Julius Mader and Western Espionage during the Cold War', Cold War History (2005) 5(2) pp.235-258 RAE2008

'We are not Seeking Strength for its Own Sake': The British Labour Party, West Germany and the Cold War, 1951-64

Hughes, R. (2002). 'We are not Seeking Strength for its Own Sake': The British Labour Party, West Germany and the Cold War, 1951-64. Cold War History. 3(1) pp.67-94 RAE2008

NAFTA and the apparel commodity chain: Corporate strategies, interfirm networks, and industrial upgrading

The apparel industry is one of the oldest and largest export industries in the world, with global trade and production networks that connect firms and workers in countries at all levels of economic development. This chapter examines the impact of the North American Free Trade Agreement (NAFTA) as one of the most recent and significant developments to affect patterns of international trade and production in the apparel and textile industries. Tr ade policies are changing the institutional environment in which firms in this industry operate, and companies are responding to these changes with new strategies designed to increase their profitability and strengthen their control over the apparel commodity chain. Our hypothesis is that lead firms are establishing qualitatively different kinds of regional production networks in North America from those that existed prior to NAFTA, and that these networks have important consequences for industrial upgrading in the Mexican textile and apparel industries. Post-NAFTA crossborder production arrangements include full-package networks that link lead firms in the United States with apparel and textile manufacturers, contractors, and suppliers in Mexico. Full-package production is increasing the local value added provided by the apparel commodity chain in Mexico and creating new opportunities for Mexican firms and workers. The chapter is divided into four main sections. The first section uses trade and production data to analyze shifts in global apparel flows, highlighting the emergence and consolidation of a regional trade bloc in North America. The second section discusses the process of industrial upgrading in the apparel industry and introduces a distinction between assembly and full-package production networks. The third section includes case studies based on published industry sources and strategic interviews with several lead companies whose strategies are largely responsible for the shifting trade patterns and NAFTA-inspired cross-border production networks discussed in the previous section. The fourth section considers the implications of these changes for employment in the North American apparel industry. © 2009 by Temple University Press. All rights reserved.

Consociationalism and the evolution of political cleavages in Northern Ireland, 1989-2004

Political cleavages are often understood as deriving from either deep-rooted social divisions or institutional incentives. Contemporary Northern Ireland provides a test of the mutability of apparently entrenched cleavages to institutional change. Research undertaken before the ceasefire in the 1990s found noticeable asymmetries in the patterns of cleavage within the unionist and nationalist blocs. Within the unionist bloc, economic 'left-right' issues formed the main ideological division between the two major unionist parties. This contrasted with an ethno-national source of ideological division between the two nationalist parties. The emergence of a consociational form of government structure since then has demonstrated the ability of institutional incentives to swiftly reform some aspects of party competition however. As evidence of this, we show that between 1989 and 2004 there was little change in the sources of support for Sinn F�©in relative to the SDLP, but the influence of left-right ideology within the unionist bloc was negated as the influence of ethno-nationalism dramatically increased.

Consociationalism and its critics: Evidence from the historic Northern Ireland Assembly Election of 2007:

Critics of consociational power-sharing institutional arrangements in deeply divided societies argue that such arrangements solidify the underlying conflict cleavage and render it all-important for party competition and voter behaviour. I find evidence to the contrary in the case of voter behaviour at the historic 2007 Assembly election in Northern Ireland. At least in the unionist bloc, I find the effective disappearance of the ethno-national conflict cleavage as a determinant of voter choice. This suggests that consociational arrangements have led to both inclusion and moderation, rather than polarisation and ‘ethnic outbidding’

La recuperación mutua en personas con trastornos psicológicos o diversidad funcional a través de la práctica creativa

En el presente artículo introducimos el concepto de “recuperación mutua” y proponemos las prácticas creativas como herramientas eficientesde recuperación de personas tanto con problemas de salud mental como con algún tipo de diversidad funcional. Frente al concepto clásico de “arte-terapia” nosotros proponemos el concepto de “práctica creativa” como más compatible con el modelo de “recuperación mutua”. Para ello, en primer lugar realizamos un breve repaso crítico a la relación del arte con la locura. Seguidamente, presentamos los conceptos hermanos de “recuperación” y “recuperación mutua” en el marco de lo que se ha venido a denominar las “health humanities”. Para finalizar, describimos dos prácticas creativas que en la actualidad están siendo evaluadas en España en el contexto de un proyecto de investigacióninternacional en recuperación mutua: Los seminarios creativos con personas con trastorno mental grave en el Museo de Arte Contemporáneo de Sevilla y el grupo de teatro con personas con diversidad funcional de la Asociación Síndrome de Down-Sevilla

“Hegemony Protected by the Armour of Coercion”: Dashiell Hammett’s Red Harvest and the State

This article argues that Dashiell Hammett's 1929 novel Red Harvest is best understood in the context of the consolidation and expansion of the US state following the First World War and the Russian Revolution. It also argues that Hammett's novel constitutes a highly significant articulation of theoretical debates about the nature of political authority and state power in the modern era and speaks about the transition of one state formation to another. Insofar as Red Harvest explores the way in which the state's coercive and ethical character are bound up together, this article argues that Hammett's novel draws upon an understanding of political authority and state power primarily derived from Gramsci, via Marx. Gramsci insists that control cannot be maintained through force alone (and his conception of hegemony, in turn, suggests a power bloc that can become fragmented and disunited in a war of position). In the same way, Red Harvest traces the transformation of the “economic-corporate” state into the expanded or “ethical” State but crucially any ethical dimension, as Gramsci notes, is always beholden to the needs of the capitalist economy. As such, the apparently arbitrary bloodshed in the novel is conceived as a relatively minor realignment in the ranks of the capitalist classes – certainly less serious than the miners' strike that prefigures the novel. What makes this realignment significant is that it calls attention to the state both as repressive and as a site of conflict and compromise. Here, the work performed by the Continental Op and by the crime novel in general – simultaneously buttressing and, to some extent, contesting the power of the state – needs to be understood as part of the process by which the state is consistently enacting hegemony (albeit protected by the armour of coercion). The article concludes by pointing out that while Gramsci is perhaps too willing to dwell upon the state's expanded reach, Red Harvest is more interested in examining possible “cracks and fissures” in the state formation, even if the critique it ultimately offers goes nowhere and yields nothing.

Suez 1956: A European Intervention

This article does not analyse events in the Middle East. It is concerned with the structural background of the Suez Crisis. The Cold War bargain of 1949-50, and thus the Western bloc architecture, was challenged in 1956 and 1962-63. The Suez Crisis and the SKYBOLT Affair are classic examples of intra-bloc conflict. This article focuses on inter-allied conflict during the Suez Crisis. The crisis year 1956 witnessed a European challenge to the bipolar order of the Cold War. It is the hypothesis of this article that the mystique of the Suez Crisis unravels, if the events are interpreted as a clash of conflicting world views. The article attempts to enhance our understanding of the crisis by exploring the impact of the formation of a European core on the transatlantic pluralistic security community. The article will thus re-evaluate the architectural debate within the Western partial system. It is the aim to shed new light on the almost unexplored European foreign-policy co-operation within the Western European Union (WEU) in the crisis year 1956

Mundane Mobilities in ‘Post-Socialist’ Sofia: Making Urban Borders Visible

This article reflects on an on-going research project which aims to expand the understanding of the production and transformation of urban borders in the Eastern European cities of the ex ‘communist bloc’, starting from the case of Sofia. It explores the proposition that there has been a prolific process of wall making in this city associated with ‘vanishing public spaces’, ‘rescaling of enclosure’, and ‘corrosion of the collective urban realm’ (Hirt, 2012). The paper seeks to understand the social and political effects of this process by delving into the sensorial, emotional and embodied experiences associated with the mundane mobilities of urban residents. Using participants’ self-directed photography and videos from ‘walk-along’ interviews it explores the ways in which borders are made visible and are produced, challenged or resisted through mobility, and delves into the associated senses of deepening social and spatial differentiation in the city.

Potentially Voting across the Divide in Deeply Divided Places: Ethnic Catch-All Voting in Consociational Northern Ireland

I elaborate a model of cross-bloc party support in deeply divided places. The model expects that the variation in the level of electoral support that citizens in Community A have for parties in Community B is a function of citizens' evaluations of the relative ability of parties in Community B to represent the interests of all communities. This 'ethnic catch-all' model of cross-bloc party support is tested in the context of consociational Northern Ireland, using data from a representative survey conducted directly after the 2010 Westminster general election. The findings are asymmetric: the model explains Protestant support for nationalist parties but not Catholic support for unionist parties. The findings, and their implications, are discussed.

Holding parties responsible at election time: Multi-level, multi-party government and electoral accountability

This paper highlights the crucial role played by party-specific responsibility attributions in performance-based voting. Three models of electoral accountability, which make distinct assumptions regarding citizens' ability to attribute responsibility to distinct governing parties, are tested in the challenging Northern Ireland context - an exemplar case of multi-level multi-party government in which expectations of performance based voting are low. The paper demonstrates the operation of party-attribution based electoral accountability, using data from the 2011 Northern Ireland Assembly Election Study. However, the findings are asymmetric: accountability operates in the Protestant/unionist bloc but not in the Catholic/nationalist bloc. This asymmetry may be explained by the absence of clear ethno-national ideological distinctions between the unionist parties (hence providing political space for performance based accountability to operate) but the continued relevance in the nationalist bloc of ethno-national difference (which limits the scope for performance politics). The implications of the findings for our understanding of the role of party-specific responsibility attribution in performance based models of voting, and for our evaluation of the quality of democracy in post-conflict consociational polities, are discussed. 

Consociationalism, regional integration and vote choice

Consociational institutional arrangements in deeply divided societies are often criticised for cementing the underlying conflict cleavage, encouraging the continued dominance of conflict-based party competition and voter behaviour and prohibiting the emergence of 'normal' (that is, non-conflict-based) dimensions of political competition. However, drawing on evidence from a post-election survey at the 2009 Northern Ireland election to the European Parliament, I find that EU issues determined intra-bloc vote choice (at least in the nationalist community). This suggests that there is potential for regional integration projects, such as the EU, to contribute to the normalisation of politics in a consociational system by acting as the source of an externally generated dimension of political competition. © 2012 Macmillan Publishers Ltd.

Low-grade malignant Triton tumor of the oral cavity:a case report

Malignant Triton tumor (MTT) is a malignant peripheral nerve sheath tumor showing rhabdomyoblastic differentiation. It is considered a high-grade neoplasm with poor outcome. This report describes an MTT appearing in the oral cavity. On histologic examination the encapsulated lesion was composed of interlacing fascicles of spindle cells and scattered, large, strap-like pleomorphic cells with abundant eosinophilic cytoplasm. No cross striations were seen. Examination of levels through the tissue showed a total of only 4 normal mitoses and no necrosis. Immunohistochemistry demonstrated diffuse S100 positivity in the spindle cells. The large pleomorphic cells were weakly positive for alpha-sarcomeric actin and myoglobin, although variably but strongly positive for desmin. Management involved a small en bloc resection of the maxilla. After 33 months there was no sign of recurrence or distant metastasis. It was concluded that low-grade variants of MTT occur that do not have an aggressive clinical course.