Employing neo-Durkheimian institutional theory in crosscultural accounting research

Purpose
Neo-Durkheimian institutional theory, as developed by the anthropologist Mary Douglas, is proposed as a suitable theory base for undertaking cross-cultural accounting research. Her social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant
dialogues. Further, it is a dynamic theory able to take account of cultural change.

Design/methodology/approach
The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.

Findings (mandatory)
Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the
behaviours of different social groups and is not open to the same criticisms as Hofstede’s
work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and
the UK provide an explanation of the variations in the comparative experiences of
financialization.

Recensão: David Santos, "A Reinvenção do real – Curadoria e Arte contemporânea no Museu do Neo-realismo"

Recensão de: David Santos, "A Reinvenção do real – Curadoria e Arte contemporânea no Museu do Neo-realismo", Lisboa: Sistema Solar CRL (Documenta), 2014

Neo/adjuvant chemotherapy does not improve outcome in resected primary synovial sarcoma: a study of the French Sarcoma Group.

BACKGROUND: There are only scarce data about the benefit of adjunctive chemotherapy in patients with localized synovial sarcoma (SS). PATIENTS AND METHODS: Data from 237 SS patients recorded in the database of the French Sarcoma Group were retrospectively analyzed. The respective impact of radiotherapy, neo-adjuvant chemotherapy and adjuvant chemotherapy on overall survival (OS), local recurrence-free survival (LRFS) and distant recurrence-free survival (DRFS) were assessed after adjustment to prognostic factors. RESULTS: The median follow-up was 58 months (range 1-321). Adjuvant, neo-adjuvant chemotherapy and postoperative radiotherapy were administered in 112, 45 and 181 cases, respectively. In all, 59% of patients treated with chemotherapy received an ifosfamide-containing regimen. The 5-year OS, LRFS and DRFS rates were 64.0%, 70% and 57%, respectively. On multivariate analysis, age >35 years old, grade 3 and not-R0 margins were highly significant independent predictors of worse OS. After adjustment to prognostic factors, radiotherapy significantly improved LRFS but not DRFS or OS. Neither neo-adjuvant nor adjuvant chemotherapy had significant impact on OS, LRFS or DRFS. CONCLUSION: As for other high-grade soft-tissue sarcomas, well-planned wide surgical excision with adjuvant radiotherapy remains the cornerstone of treatment for SS. Neo-adjuvant or adjuvant chemotherapy should not be delivered outside a clinical trial setting.

The neo-liberal state and the crisis of public service broadcasting in the Anglo-American democracies /

The NeO'liberal State and the Crisis ofPublic Service Broadcasting in the Anglo-American Democracies The purpose ofthis analysis ofthe present condition ofpublic service broadcasting in the Anglo- American democracies was to investigate whether such media can still be regarded as the primarypublic spherefor a dialogue between each nation 's civil society and the State. The motivationfor this thesis was based on a presumption that such fora for public discussion on the central issues of each society have become viewed as less relevant bypoliticians andpolicy-makers and thepublics they were intended to serve in the Anglo-American democracies over thepast two decades. It is speculated that this is the case because ofa beliefthat the post-war consensus between the respective States andpublics that led to the construction of the Keynesian Welfare State and the notion ofpublic service broadcasting has been displaced by an individualistic, neo-liberal, laissez-faire ideology. In other words, broadcasting as a consumer-oriented, commercial commodity has superseded concerns pertaining to the importance ofthe public interest. The methodology employed in this thesis is a comparative analysisfrom a criticalpolitical economy perspective. It was considered appropriate to focus on the United Kingdom, Australia, Canada and the\ United States because they comprise the four largest Anglo-American nations with democratic political systems andprimarily market economies. Justificationfor this particular sample is reinforced by thefact that case study countries also share a common socio-political and economic tradition. The evidence assembledfor this thesis consisted almost exclusively ofexisting literature on the subjects ofpublic service broadcasting, global economic andpolitical integration, and the ascendance ofthe 'free-market ' ethos in Western democracies since the late mid- to late-1970s. In essence, this thesis could be considered as a reinterpretation ofthe existing literature relevant to these issues. Several important common features werefound among the political, economic and broadcasting systems of the four case study nations. It is proposed that the prevalence of the neo-liberal world view throughout the political and policy environments of the four countries has undermined the stability and credibility of each nation 's national public service broadcasting organization, although with varying intensity and effect,. Deregulation ofeach nation 's broadcasting system and the supremacy ofthe notion of 'consumer sovereignty' have marginalized the view of broadcasting on any basis other than strictly economic criteria in thefour case study countries. This thesis concludes that,for a reconstruction ofa trulyparticipatory anddemocraticpublicsphere to be realized in the present as well as thefuture, a reassessment ofthe conventional concept ofthe 'public sphere ' is necessary. Therefore, it is recommended that thefocus ofpolicy-makers in each Anglo-American democracy be redirectedfrom that which conceived ofan all-encompassing, large, state-ownedand operated public broadcasting service toward a view which considers alternativeforms ofpublic communication, such as local community and ethnic broadcasting operations, that are likely to be more responsive to the needs of the increasingly diverse and heterogeneous populations that comprise the modem Anglo-American democracies. The traditional conception of public broadcasters must change in accordance with its contemporary environment if the fundamental principles of the public sphere and public service broadcasting are to be realized.

Everything that rises must converge: a neo-Marxist analysis of Canadian business-government relations

The following thesis presents an analysis of business-government relations within a neo-Marxist framework. Specifically, the discussion encompasses how the business interest group. the Business Council on National Issues, maintains consensus and unity amongst its monopoly capital members. Furthermore. the study elaborates on the process through which the group's interests are acknowledged and legitimized by the state under the "public interest" f8fue. Most of the literature pertaining to business-government relations within the context of interactions between business interest groups and the state, and such specific branches of the state as the government and/or the civil service. emphasize a liberal-pluralist perspective. Essentially, these writings serve to reflect and legitimate the current slatus quo. Marxist discourses on the subject, while attempting to transcend the liberal-pluralist framework. nevertheless suffer from either economic determinism .. ie., stressing the state's accumulation function but not its legitimation function or historical specificity. A cogent and comprehensive neo-Marxist analysis of business-government relations must discuss both the accumulation and legitimation functions of the state. The process by which the concerns of a particular business interest group become part of the state's policy agenda and subsequently are formulated and implemented into policies which legitimate its dominance is also studied. This inquiry is significant given the liberal-pluralist assumptions of a neutral state and that all interest groups compete "on a level playing field". The author's neo-Marxist paradigm rejects both of these assumptions. Building on concepts from nea-Marxist instrumentalism. structuralism. state monopoly capitalism, and forms and functions of the state perspectives. the author proposes that policies which legitimize the interests of the monopoly capital fraction cannot. be discerned only from the state's activities. per StJ. Clearly, if the liberal-pluralist 3 contention of multiple and conflicting interest groups, including those within the capitalist class, is taken at face value, M interest group such as the Business Council on National Issues (BCND, must somehow maintain. internal consensus Md unity amongst its members. Internal consensus amongst its members ensures that the state can better acknowledge and articulate its concerns into policies that maintain hegemonic dominance of the monopoly capital fraction under the "public interest" fllf.JJdq. The author contends that the BCNI focuses most of its interactions on the upper echelons of the civil service since it is this branch of the state which is most responsible for policy formulation and implementation. The author's paradigm is applied within the context of extensively analyzing newspaper coverage. BCN! publications, and other published sources, as well as a personal interview with an executive administrative member of the BeNI. The discussion focuses on how agreement and unity amongst the various interests of the monopoly capital fraction are maintained through the business organization, its policy scope, and finally its interactions with the state. The analysis suggests that while the civil service is an important player in expressing the interests of the BCNI's membership through policies which ostensibly also reflect the "public interest", it is not the only strategic target for the BCNI's interactions with the state. The author's research also highlights the importance of government officials at the Cabinet level and Cabinet Committees. Senior elected officials from the Federal government are also significant in avoiding intergovernmental or interprovincial conflict in implementing policies that legitimize hegemonic dominance of the monopoly capital fraction over other fractions and classes.

Pursuing a Developmental State Trade Agenda in a Neo-Liberal Context

This book explains why it was possible for the Worker’s Party (PT) in Brazil and the African National Congress (ANC) in South Africa to pursue a developmental state trade policy, in spite of neoliberal constraints. The major theoretical lenses are three-fold. It applies state theory (macrolevel), policy network analysis (meso-level) and theories on political parties with emphasis on factional politics (micro-level). This book highlights the socio-political relevance of comparatively progressive policy frameworks and expands the debate on how to re-gain national policy space for progressive reform policies even under neoliberal constraints.

Mediterr??neo, bosque amigo

Gu??a did??ctica realizada con motivo de la exposici??n del mismo nombre cuyo objetivo es crear conciencia de la inmensa tarea que nos ata??e a todos los ciudadanos, potenciar el respeto por la naturaleza, su desarrollo y conservaci??n y llegar a un compromiso de toda la sociedad para proteger nuestro bosque como patrimonio natural, el m??s rico de Europa. Concebido en cuatro bloques, el primero 'Bosque Mediterr??neo' aborda un conjunto de aspectos sobre su funcionamiento como ecosistema y sobre las caracter??sticas b??sicas que lo definen: estructura, relaciones con el medio, intercambios, etc. 'El Bosque amigo' resalta los aspectos esenciales en la relaci??n bosque-seres humanos y los usos que hemos obtenido de ??l. 'El Bosque en Peligro' es una peque??a muestra de las consecuencias del desarrollo desequilibrado, de la insostenibilidad de nuestro progreso. El ??ltimo ??mbito, 'La Conservaci??n del Bosque', supone la reacci??n contra el progresivo deterioro.

La neo educaci??n liberal : una visi??n general acerca de las ideas neoliberales sobre educaci??n

Resumen tomado de la publicaci??n

The importance of causal connections in the comprehension of spontaneous spoken discourse. 'La importancia de las conexiones causales en la comprensi??n de discurso oral espont??neo'

Resumen tomado de la publicaci??n

Memoria sobre las antigüedades neo-granadinas

Contiene la etnología de los chibchas, etnología de las armas, la escultura en América, los tunjos de oro y sus usos.

Caus humans (Mediterr??nea). 'Guaridas humanas (Mediterr??neo)'

Resumen del v??deo en catal??n

Camps i boscos devorats (Mediterr??nea). 'Campos y bosques devorados (Mediterr??neo)'

Resumen del v??deo en catal??n

Arriba el peix blau (Mediterr??nea). 'Llega el pescado azul (Mediterr??neo)'

Resumen del v??deo en catal??n

El m??n de la sal (Mediterr??nia). 'El mundo de la sal (Mediterr??neo)'

Resumen del v??deo en catal??n

El m??n del vi (Mediterr??nia). 'El mundo del vino (Mediterr??neo)

Resumen del v??deo en catal??n