Theorizing accounting and other [calculative] practices in private equity:Experimenting with Schatzki’s ‘site’ ontology

This thesis contributes to social studies of finance and accounting (Vollmer, Mennicken, & Preda, 2009) and the practice theory literatures (Feldman & Orlikowski, 2011) by experimenting (Baxter & Chua, 2008) with concepts developed by Theodore Schatzki and demonstrating their relevance and usefulness in theorizing and explaining accounting and other organizational phenomena. Influenced by Schatzki, I have undertaken a sociological investigation of the practices, arrangements, and nexuses forming (part of) the social ‘site’ of private equity (PE). I have examined and explained the organization of practices within the PE industry. More specifically, I have sought to throw light on the practice organizations animating various PE practices. I have problematized a particular aspect of Schatzki’s practice organization framework: ‘general understanding’, which has so far been poorly understood and taken for granted in the accounting literature. I have tried to further explore the concept to clarify important definitional issues surrounding its empirical application. In investigating the forms of accounting and control practices in PE firms and how they link with other practices forming part of the ‘site’, I have sought to explain how the ‘situated functionality’ of accounting is ‘prefigured’ by its ‘dispersed’ nature. In doing so, this thesis addresses the recent calls for research on accounting and control practices within financial services firms. This thesis contributes to the social studies of finance and accounting literature also by opening the blackbox of investment [e]valuation practices prevalent in the PE industry. I theorize the due diligence of PE funds as a complex of linked calculative practices and bring to fore the important aspects of ‘practical intelligibility’ of the investment professionals undertaking investment evaluation. I also identify and differentiate the ‘causal’ and ‘prefigurational’ relations between investment evaluation practices and the material entities ‘constituting’ those practices. Moreover, I demonstrate the role of practice memory in those practices. Finally, the thesis also contributes to the practice theory literature by identifying and attempting to clarify and/or improve the poorly defined and/or underdeveloped concepts of Schatzki’s ‘site’ ontology framework.

Household pre-purchase practices and online grocery shopping

This paper explores household pre-purchase practices and their mediation by information and communications technologies (ICTs), specifically online grocery shopping. Drawing on practice theory, the impacts of ICTs on household grocery shopping behavior are conceptualized, and the concept of "front-loading" is introduced. Emerging themes generated from 31 semi-structured interviews conducted via Skype with Turkish consumers focusing on their experiences of online grocery practices are presented. To this end, the contribution of this paper is twofold. First, an understanding of the domestication of online grocery shopping and its affect on the dynamics of household decision making, information sharing, and responsibilities of tasks before the actual act of online shopping is developed. Second, how such pre-purchase practices undertaken by consumers act as a catalyst of change at the industry level is appraised.

“It is through others that we become ourselves.” A study of Vygotskian play in Russian and Irish schools.

50 years after publishing his seminal work on play and its role in child development, Vygotskian theory is still highly influential in education, and particularly in early years. This paper presents two examples of full integration of Vygotskian principles into schools in two very different settings. Both report improvements in learning and in well-being, and exemplify the theory-practice-theory cycle, highlighting the development of new theoretical constructs arising out of putting theory firmly into practice. In both settings, the positive results have come from years of effort, in which school personnel who may have been skeptical at first, have been inspired by the impact of adopting Vygotskian play on the children they teach. The Northern Ireland study shows that at least some of the Golden Key principles (mixed-age play and enhanced home-school links) translate perfectly into very different cultural-historical contexts.

A ciência-ação: fundamentos filosóficos e relevância para a enfermagem

ENDERS,Bertha Cruz, FERREIRA,Priscila Brigolini Porfírio, MONTEIRO, Akemi Iwata.A ciencia-açao: fundamentos filosoficos e relevancia para a enfermagem. Revista Texto Contexto em Enfermagem, Florianópolis, v.19, n.1,p.161-7.Jan/Mar.2010.

A ciência-ação: fundamentos filosóficos e relevância para a enfermagem

A prática de enfermagem envolve o enfermeiro da clínica como agente de deliberação e ação, confrontando situações do cotidiano e assumindo, através de conhecimento científico, experiências anteriores ou por conceitos próprios e intuitivos, formas específicas de ver e agir na prática. O agir constitui fonte de conhecimento passível de acesso por métodos de investigação interpretativos. O objetivo deste trabalho é apresentar, analiticamente, a filosofia da Ciência-Ação em sua relação com a construção do conhecimento na enfermagem. Explica-se a Ciência-Ação como método inovador de inquérito e a sua tradição filosófica na abordagem nas ciências sociais, e se discute a sua articulação com a proposta epistemológica da enfermagem. Sugere-se a adoção dessa vertente em estudos de enfermagem, pelo seu enfoque na reflexão sobre as ações do enfermeiro e na prática como fonte de conhecimento. Conclui-se que a Ciência-Ação possui potencial para o avanço da teoria específica da prática da enfermagem, do conhecimento próprio da enfermagem

A ciência-ação: fundamentos filosóficos e relevância para a enfermagem

ENDERS,Bertha Cruz, FERREIRA,Priscila Brigolini Porfírio, MONTEIRO, Akemi Iwata.A ciencia-açao: fundamentos filosoficos e relevancia para a enfermagem. Revista Texto Contexto em Enfermagem, Florianópolis, v.19, n.1,p.161-7.Jan/Mar.2010.

Globalización de la agricultura y la alimentación

Existe la posibilidad y necesidad de abordar la crisis estructural del modelo de producción, distribución y consumo global de alimentos desde la agroecología y el consumo responsable, en su práctica-teoría, y no sólo desde la producción, insuficiente para abordar una problemática que también es circulación, (consumo). Y viceversa, mostrar los límites de iniciativas que abordan el problema del hambre, y por extensión, la pobreza y el desarrollo como un problema a resolver sólo desde la circulación (el comercio). Junto a la teorización desde la práctica de los conceptos de agroecología y consumo responsable aparece la transformación de las relaciones sociales, el ejercicio de la participación y la vinculación con otros movimientos sociales. Se promueve la resistencia agroecológica a la globalización desde abajo. Abstract There is the possibility and necessity to address the structural crisis of the production model, distribution and global food consumption from the agricultural-ecology and the responsible consumption, in its practice- theory, and not only from production, insufficient to address a problem that is also circulation (consumption). And vice versa, to show the limits of the initiatives that address the problem of famine, and therefore poverty and development as a problem to solve only from circulation (commerce). Along with theorization from practice of concepts of agricultural-ecology and responsible consumption, transformation of social relations, participation activities, and linkage with other social movements come out. Agricultural-ecological resistance to globalization from below is promoted.

Fallbasiertes E-Learning durch dynamische Verknüpfung von Fallstudien und Fachinhalten. Neue Diskussionsansätze zu einem vernachlässigten Konzept

Der Einsatz von Fallstudien kann als wichtiges Bindeglied zur Verknüpfung von Theorie und Praxis betrachtet werden. Fallstudien ermöglichen die Anwendung theoretischen Grundlagenwissens und die Entwicklung überfachlicher Kompetenzen. Damit können sie einen wichtigen Beitrag zur beruflichen Handlungskompetenz genau dort leisten, wo praktische Erfahrungen im Rahmen der Aus-und Weiterbildung nicht möglich sind. Der Einsatz von Fallstudien sollte aus diesem Grund nicht nur den „klassischen“ Anwendungsdisziplinen wie den Rechtswissenschaften, der Betriebswirtschaftslehre oder der Psychologie vorbehalten sein. Auch im Bereich der Informatik können sie eine wichtige Ergänzung zu den bisher eingesetzten Methoden darstellen. Das im Kontext des Projekts New Economy1 entwickelte und hier vorgestellte Konzept zur didaktischen und technischen Aufbereitung von Fallstudien am Beispiel der IT-Aus- und Weiterbildung soll diese Diskussion anregen. Mit Hilfe des vorgestellten Ansatzes ist es möglich, unterschiedliche methodische Zugänge zu einer Fallstudie für eine computerbasierte Präsentation automatisch zu generieren und mit fachlichen Inhalten zu verknüpfen. Damit ist ein entscheidender Mehrwert gegenüber den bisherigen statischen und in sich geschlossenen Darstellungen gegeben. Der damit zu erreichende Qualitätssprung im Einsatz von Fallstudien in der universitären und betrieblichen Aus- und Weiterbildung stellt einen wichtigen Beitrag zur praxisorientierten Gestaltung von Blended Learning-Ansätzen dar.(DIPF/Orig.)

Die Verknüpfung von systematischem und fallorientiertem Lernen in Lern-Informationssystemen

Der vorliegende Aufsatz beschäftigt sich mit der Konzeption von Lern-Informationssystemen (LIS) unter besonderer Berücksichtigung der Verknüpfung von systematischem und fallorientiertem Lernen. Lern-Informationssysteme heben sich strukturell und funktional deutlich von den Lern-Managementsystemen (LMS) ab. Während ein LMS die administrativen Funktionalitäten stark betont, sehen die LIS ihren Schwerpunkt in der flexiblen und größtenteils dynamischen Bereitstellung von unterschiedlichen Anwendungsszenarien für den Lernenden. Erreicht wird die Dynamik und Flexibilität durch die Grundkonstrukte des LIS, die so genannten Module. Module enthalten neben dem zu vermittelnden Wissen Vor- und Nachbedingungen als logische Beschreibungen ihrer Inhalte bzw. der Voraussetzung ihrer Anwendbarkeit. Der Aufbau eines LIS wird anhand eines bestehenden und eingesetzten Lernsystems zum Thema der koronaren Herzkrankheit erklärt. Neben einer kurzen Einführung in die Theorie der LIS werden Anwendungsszenarien für systematisches Lernen und die Darstellung von Fällen und deren Verbindung zu Wissenseinheiten dargestellt. Für die Repräsentation der Daten eines Falles wird zurück gegriffen auf das an der Universität Regensburg entwickelte Fall-Schema MedicCaseML.(DIPF/Orig.)

Extensão universitária e associativismo popular : um estudo a partir da educação ambiental crítica

Partimos do pressuposto que a universidade pública é um bem do povo e deve servir aos interesses da sociedade, sobretudo aos interesses daqueles cuja vida é ameaçada mediante as condições desiguais sob as quais a sociedade capitalista se funda. Entendemos que a extensão universitária é uma atividade da universidade e deve, como ensino e pesquisa, ser reconhecida como produtora de conhecimentos e não por trabalhos assistenciais, como se caracteriza, na realidade concreta, a extensão universitária analisada nesta dissertação. Com base nisso, o trabalho que se segue discorre sobre a relação de dependência das associações populares, ligadas ao movimento da economia popular solidária à extensão da Universidade Federal do Rio Grande – FURG, especificamente aquela realizada pelo Núcleo de Desenvolvimento Social e Econômico – NUDESE-FURG, da região de Rio GrandeRS. O objetivo do trabalho foi conhecer a relação entre o núcleo e as associações, problematizando-a com base em alguns princípios da Educação Ambiental Crítica (diálogo, totalidade, relação teoria/prática e participação social). O referencial que sustenta o trabalho articula autores da sociologia do trabalho, economia da educação, ecologia política, geografia crítica, todos, de alguma forma, ligados ao materialismo histórico como perspectiva de análise. O trabalho se caracteriza como um estudo de caso, onde os principais recursos perpassaram pela análise de documentos e, fundamentalmente, as entrevistas gravadas e transcritas na íntegra, pelas quais nosso estudo se baseia. A análise do material foi feita a partir dos pressupostos da análise crítica do discurso, a qual busca entrelaçar os pronunciamentos dos sujeitos com a totalidade social na qual o discurso está inscrito, possibilitando o alcance do significado concreto. O estudo demonstra que a extensão universitária desenvolvida pelo NUDESE-FURG tem características assistencialistas, cuja consequência prática é a realização de atividades para os trabalhadores associados (principalmente elaboração e gestão de projetos), impedindo que as associações desenvolvam suas ações sem depender do núcleo. Além disso, ao assumir recursos financeiros oriundos de projetos (via editais), as associações apenas transferem para o Estado a condição de dependência do intermediário, o que não extingue o problema, mas reafirma-o. Por isso, entendemos que a Educação Ambiental Crítica oferece, por meio dos princípios que utilizamos, um instrumento crítico importante ao estudo de processos e políticas que buscam a emancipação dos sujeitos. Isso porque, também, ao reconhecer a crise socioambiental que vivemos, fruto do modo de produção capitalista, dos conflitos existentes na sociedade (portanto dos diferentes interesses, concepções e valores em disputa), pela apropriação da riqueza produzida, podem-se possibilitar conhecimentos úteis dos trabalhadores das associações. Para que isso aconteça, defendemos o encontro da extensão universitária do NUDESE-FURG com a Educação Ambiental Crítica, caso a emancipação, de fato, esteja no horizonte das práticas deste núcleo, já que pelo estudo, nesta pesquisa, predomina dependência de tais grupos do NUDESE-FURG.

A ciência-ação: fundamentos filosóficos e relevância para a enfermagem

A prática de enfermagem envolve o enfermeiro da clínica como agente de deliberação e ação, confrontando situações do cotidiano e assumindo, através de conhecimento científico, experiências anteriores ou por conceitos próprios e intuitivos, formas específicas de ver e agir na prática. O agir constitui fonte de conhecimento passível de acesso por métodos de investigação interpretativos. O objetivo deste trabalho é apresentar, analiticamente, a filosofia da Ciência-Ação em sua relação com a construção do conhecimento na enfermagem. Explica-se a Ciência-Ação como método inovador de inquérito e a sua tradição filosófica na abordagem nas ciências sociais, e se discute a sua articulação com a proposta epistemológica da enfermagem. Sugere-se a adoção dessa vertente em estudos de enfermagem, pelo seu enfoque na reflexão sobre as ações do enfermeiro e na prática como fonte de conhecimento. Conclui-se que a Ciência-Ação possui potencial para o avanço da teoria específica da prática da enfermagem, do conhecimento próprio da enfermagem

Towards an understanding of Pakistani undergraduates’ current attitudes towards learning and speaking English

The English language has an important place in Pakistan and in its education system, not least because of the global status of English and its role in employment. Realising the need to enhance language learning outcomes, especially at the tertiary level, the Higher Education Commission (HEC) of Pakistan has put in place some important measures to improve the quality of English language teaching practice through its English Language Teaching Reforms (ELTR) project. However, there is a complex linguistic, educational and ethnic diversity in Pakistan and that diversity, alongside the historical and current role of English in the country, makes any language teaching reform particularly challenging. I argue, in this thesis, that reform to date has largely ignored the issues of learner readiness to learn and learner perceptions of the use of English. I argue that studying learner attitudes is important if we are to understand how learners perceive the practice of learning and the use of English in their lives. This study focuses on the attitudes of undergraduate learners of English as a foreign language at two universities in the provinces of Sindh and Balochistan in Pakistan. These provinces have experienced long struggles and movements related to linguistic and ethnic rights and both educate students from all of the districts of their respective provinces. Drawing on debates around linguistic imperialism, economic necessity, and linguistic and educational diversity, I focus on learners’ perceptions about learning and speaking English, asking what their attitudes are towards learning and speaking English with particular reference to socio-psychological factors at a given time and context, including perceived threats to their culture, religion, and mother tongue. I ask how they make choices about learning and speaking English in different domains of language use and question their motivation to learn and speak English. Additionally, I explore issues of anxiety with reference to their use of English. Following a predominantly qualitative mixed methods research approach, the study employs two research tools: an adapted Likert Scale questionnaire completed by 300 students and semi-structured interviews with 20 participants from the two universities. The data were analysed through descriptive statistics and qualitative content analysis, with each set of data synthesised for interpretation. The findings suggest that, compared with the past, the majority of participants hold positive attitudes towards learning and speaking English regardless of their ethnic or linguistic backgrounds. Most of these undergraduate students do not perceive the use of English as a threat to their culture, mother tongue or religious values but, instead, they have a pragmatic and, at the same time, aspirational attitude to the learning and use of English. I present these results and conclude this thesis with reference to ways in which this small-scale study contributes to a better understanding of learner attitudes and perceptions. Acknowledging the limitations of this study, I suggest ways in which the study, enhanced and extended by further research, might have implications for practice, theory and policy in English language teaching and learning in Pakistan.

Linking Theory and Practice: Performing a Reality Check on a Model of IS Success

The issue of ‘rigour vs. relevance’ in IS research has generated an intense, heated debate for over a decade. It is possible to identify, however, only a limited number of contributions on how to increase the relevance of IS research without compromising its rigour. Based on a lifecycle view of IS research, we propose the notion of ‘reality checks’ in order to review IS research outcomes in the light of actual industry demands. We assume that five barriers impact the efficient transfer of IS research outcomes; they are lack of awareness, lack of understandability, lack of relevance, lack of timeliness, and lack of applicability. In seeking to understand the effect of these barriers on the transfer of mature IS research into practice, we used focus groups. We chose DeLone and McLean’s IS success model as our stimulus because it is one of the more widely researched areas of IS.