Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government.

Accounting has been viewed, especially through the lens of the recent managerial reforms, as a neutral technology that, in the hands of rational managers, can support effective and efficient decision making. However, the introduction of new accounting practices can be framed in a variety of ways, from value-neutral procedures to ideologically-charged instruments. Focusing on financial accounting, budgeting and performance management changes in the UK central government, and through extensive textual analysis and interviews in three government departments, this paper investigates: how accounting changes are discussed and introduced at the political level through the use of global discourses; and what strategies organisational actors subsequently use to talk about and legitimate such discourses at different organisational levels. The results shows that in political discussions there is a consistency between the discourses (largely NPM) and the accounting-related changes that took place. The research suggests that a cocktail of legitimation strategies was used by organisational actors to construct a sense of the changes, with authorisation, often in combination with, at the very least, rationalisation strategies most widely utilised. While previous literature posits that different actors tend to use the same rhetorical sequences during periods of change, this study highlights differences at different organisational levels.

Prevention of Cataract Blindness in Rural China.

China has undergone dramatic economic and social reforms during last 30 years, leading to a notably higher level of living standards and health care access for Chinese citizens. However, China's cataract surgical rate of 780 cases/y per million population trails Asian neighbors with lower income levels such as India and Vietnam. Eye care providers and patients encounter many barriers in gaining access to one another.Hands-on training programs conducted by international nongovernmental organizations and the government have helped to increase the number of qualified cataract surgeons in rural area, but establishing a residency training system that produces ophthalmologists capable of performing independent surgery is the only sustainable way to meet the increasing demand for surgery from an aging population. The New Rural Cooperative Medical System has successfully reduced the financial burden of cataract surgery for the rural population; however, reimbursement for outpatient treatment of leading eye diseases is needed.Community outreach screening combined with education is essential in rural areas' increased demand for surgery. Methods to optimize the yield from such screening must still be devised and proven, however. Improvements in the hospital administration and management structure are also needed to improve the efficiency of China's rural hospitals in delivering high-quality, low-cost cataract surgical services.

The Risk Implications of Globalisation: An Exploratory Analysis of 105 Major Industrial Incidents (1971–2010)

This paper revisits work on the socio-political amplification of risk, which predicts that those living in developing countries are exposed to greater risk than residents of developed nations. This prediction contrasts with the neoliberal expectation that market driven improvements in working conditions within industrialising/developing nations will lead to global convergence of hazard exposure levels. It also contradicts the assumption of risk society theorists that there will be an ubiquitous increase in risk exposure across the globe, which will primarily affect technically more advanced countries. Reviewing qualitative evidence on the impact of structural adjustment reforms in industrialising countries, the export of waste and hazardous waste recycling to these countries and new patterns of domestic industrialisation, the paper suggests that workers in industrialising countries continue to face far greater levels of hazard exposure than those of developed countries. This view is confirmed when a data set including 105 major multi-fatality industrial disasters from 1971 to 2000 is examined. The paper concludes that there is empirical support for the predictions of socio-political amplification of risk theory, which finds clear expression in the data in a consistent pattern of significantly greater fatality rates per industrial incident in industrialising/developing countries.

Institutional Hybridity in Public Sector Reform: Replacement, Blending, or Layering of Administrative Paradigms

Despite an abundance of studies on hybridization and hybrid forms of organizing, scholarly work has failed to distinguish consistently between specific types of hybridity. As a consequence, the analytical category has become blurred and lacks conceptual clarity. Our paper discusses hybridity as the simultaneous appearance of institutional logics in organizational contexts, and differentiates the parallel co-existence of logics from transitional combinations (eventually leading to the replacement of a logic) and more robust combinations in the form of layering and blending. While blending refers to hybridity as an ‘amalgamate’ with original components that are no longer discernible, the notion of layering conceptualizes hybridity in a way that the various elements, or clusters thereof, are added on top of, or alongside, each other, similar to sediment layers in geology. We illustrate and substantiate such conceptual differentiation with an empirical study of the dynamics of public sector reform. In more detail, we examine the parliamentary discourse around two major reforms of the Austrian Federal Budget Law in 1986 and in 2007/2009 in order to trace administrative (reform) paradigms. Each of the three identified paradigms manifests a specific field-level logic with implications for the state and its administration: bureaucracy in Weberian-style Public Administration, market-capitalism in New Public Management, and democracy in New Public Governance. We find no indication of a parallel co-existence or transitional combination of logics, but hybridity in the form of robust combinations. We explore how new ideas fundamentally build on – and are made resonant with – the central bureaucratic logic in a way that suggests layering rather than blending. The conceptual findings presented in our article have implications for the literature on institutional analysis and institutional hybridity.

Paramountcy, family rights and contested adoption: does contact with birth relatives balance the scales?

This article combines practitioner insight and research evidence to chart how principles of partnership and paramountcy have led to birth family contact becoming the expected norm following contested adoption from care in Northern Ireland. The article highlights how practice has adapted to the delay in proposed reforms to adoption legislation resulting in the evolution of increasingly open adoption practices. Adoption represents an irrevocable transfer of parental responsibility from birth to adoptive parents and achieves permanence and legal security for children in care who cannot return to their birth family. Its enduring effect, however, makes public adoption a contentious field of child welfare practice, particularly when contested by birth parents. This article explores how post-adoption contact may be viewed as reconciling the uneasy interface between paramountcy principles and parental rights to respect for family life. The article highlights the complexity of adoptive kinship relationships following contested adoption from care, and how contact presents unique challenges that mitigate against meaningful and sustainable connections between the child and their birth relatives. In conclusion, a call is made for sensitive negotiation and support of contact arrangements, and the development of practice models that are informed by an understanding of the workings of adoptive kinship.

Definição de uma política de água sustentável em Portugal: proposta de modelo financeiro

O presente trabalho aborda de que forma a Análise Económica pode contribuir para a definição de uma Política Pública da Água sustentável para Portugal. Analisam-se, inicialmente, as particularidades do recurso e o seu enquadramento legislativo, institucional, bem como as respectivas implicações no processo de gestão da água. Esta análise conduz à definição daquilo a que se chamará ―Novo Modelo de Gestão da Água‖. Tendo por enquadramento a Directiva-Quadro da Água (DQA) — Directiva 2000/60/CE de 23 de Outubro de 2000, publicada no Jornal Oficial das Comunidades Europeias, em 22 de Dezembro do mesmo ano — é ilustrada a aplicação dos conceitos e a abordagem desenvolvida na definição de uma estratégia política de actuação para Portugal, de modo a assegurar o seu cumprimento de forma eficaz, eficiente e sustentável. São discutidos os aspectos económicos e a justificação teórica para a intervenção nos mercados, nomeadamente através do desenvolvimento de sistemas de tarifas. As formas de financiamento do sector, à luz do princípio da recuperação de custos, são analisados propondo-se a chamada visão dos 4T. Dado o contexto de análise do sector da água, enquanto política pública, são referenciados os vários de tipos de regulação e as várias reformas propostas pelos principais investigadores e organizações internacionais. Neste contexto de análise é abordada a governação (governance) e os seus atributos. São enunciados os principais entraves a uma governação eficiente. As várias formas de participação do capital privado, bem como a descrição de algumas das suas potencialidades são postas em evidência. A partir de um modelo analítico procede-se ao estudo dos efeitos do uso de vários instrumentos económicos, nomeadamente a nível do bem-estar. Analisa-se o modelo institucional português, nas suas vertentes, legislativa e institucional. O estado dos recursos hídricos e dos serviços de água em Portugal é avaliado a partir de dados oficiais. Com base na identificação das restrições do actual modelo institucional, é proposto um novo modelo que responda de forma flexível e atempada às solicitações postas pela Directiva. Propõe se a criação de uma instituição financeira — o ―Banco da Água‖ — que, em condições de mercado, possa financiar os investimentos estruturais necessários à melhoria da qualidade dos recursos hídricos, bem como dos serviços associados à água. Pretende demonstrar-se que, face às restrições orçamentais, à esperada conclusão do Quadro de Referência Estratégico Nacional (QREN) e às limitações dos chamados project finance esta solução será necessária para o sucesso da Política Pública da Água. A criação de condições para um maior papel da iniciativa privada, uma legislação protectora do consumidor, a aplicação de instrumentos de política da água — nomeadamente sistemas de tarifas e a criação de um Fundo de Equilíbrio Tarifário —, e o uso da metodologia Oikomatrix, nas políticas sectoriais, são outras das sugestões que completam as propostas avançadas tendentes a que o Sector da Água mimize algumas das ineficiências detectadas e almeje à desejável sustentabilidade.

Pedro José da Fonseca e a sua obra lexicográfica

Este trabalho tem por objecto de estudo a obra de Pedro José da Fonseca, precipuamente a obra lexicográfica - Pawum Lexicon (1762), Diccionario Portuguez, e Latino (1771), Diccionario abbreviado da fabula (1779) e o Diccionario da Lingoa Portugueza (1 793). Necessidade premente num contexto de remodelação de todo o panorama do ensino em Portugal e de modificação das estruturas e hábitos da sociedade portuguesa, a composição destas obras iria corresponder ao consumo escolar e às solicitações da prática pedagógica almejada pela reforma pombalina. No plano geral da descrição crítica destes dicionários, atribui-se especial relevância, no cotejamento com as fontes, ao aperfeiçoamento da técnica lexicográfica. Propõe-se: o esboço da biografia do autor e um breve enquadramento históricocultural da 2" metade do século XVIII; o estudo da obra literária de Pedro da Fonseca, examinando o seu pensamento linguístico; análise da técnica de composição dicionan'stica a nível macro e microestrutural e, por fim, uma reflexão em torno do "corpus" lexical português nos dicionários de Fonseca.

Teacher education in the United Kingdom post devolution: convergences and divergences

This paper examines the roles of research in teacher education across the four nations of the United Kingdom. Both devolution and on-going reviews of teacher education are facilitating a greater degree of cross-national divergence. England is becoming a distinct outlier, in which the locus for teacher education is moving increasingly away from Higher Education Institutions and towards an ever-growing number of school-based providers. While the idea of teaching as a research-based profession is increasingly evident in Scotland, Northern Ireland and Wales, it seems that England, at least in respect of the political rhetoric, recent reforms and explicit definitions, is fixed on a contrastingly divergent trajectory towards the idea of teaching as a craft-based occupation, with a concomitant emphasis on a (re)turn to the practical. It is recommended that research is urgently needed to plot these divergences and to examine their consequences for teacher education, educational research and professionalism.

A Democratic Opening? The AKP and the Kurdish Left

Since its foundation, militant democratic arguments have underpinned an enforced secularism in Turkey. The 2002 election of the AKP, described as a “moderate Islamist party”, has challenged Turkey’s secular identity. In the more than twelve years since the AKP has been in power, Turkey’s political landscape has experienced significant changes, with periods of extensive democratic reforms punctuated by regression in certain areas, notably freedom of expression and the right to protest. State repressive measures coupled with Recep Tayyip Erdoğan’s reluctance to exit the political stage have been the focus of much commentary and analysis. This article argues, however, that under AKP rule the Kurdish issue – critical to ensuring the normalization of politics and democratization in Turkey – has been brought in from the political cold and assesses the creation and role of the HDP (Halkların Demokratik Partisi), a Kurdish political party that is endeavoring to situate itself in the mainstream of Turkey’s political landscape. We posit that the HDP can be viewed as the offspring of this “democratic opening,” a project that was meant to ensure a radical transformation of the Kurdish issue in Turkey. Through analysing the historical trajectory of both AKP and HDP and the militant democratic arguments that led to their predecessors’ exclusion from the public sphere, this article engages with the key question of the extent to which the AKP’s treatment of the Kurdish issue has provided a vehicle for broader democratisation and facilitated a reconsideration of the Kurdish question in Turkey.

‘Running with the Fox and Hunting with the Hounds’: Social Work Tutors' Experiences of Managing Failing Social Work Students in Practice Learning Settings

The paper explores the issues raised by social work students failing in practice learning settings from the perspective of university tutors, by drawing on existing literature in this area from social work and nursing, as well as findings from a small‐scale empirical qualitative study. The qualitative study was influenced by practitioner‐researcher and practice‐near paradigms; and is based on interviews with twelve social work tutors in England. The findings reveal that tutors are able to articulate the important tasks and functions of their roles when issues of failing students in practice learning settings arise, although the process can be challenging. The challenges include: supporting practice educator and student, concerns about other tutors’ practices, the difficulties in promoting appropriate professional standards and values within higher education contexts and frustrations with practice educators and placements. Only a third of the respondents (four) however, articulated their gate keeping roles and responsibilities although this was not without its difficulties. Given the current reforms in social work education in England at this present time, with greater emphasis on threshold standards at entry level, and at key stages throughout the programme of study, the research is timely in terms of the critical consideration of the tutor role and challenges inherent in promoting appropriate standards.

Combined disaggregation of agricultural land uses, livestock numbers and crops' production: an entropy approach

This paper presents several combined agricultural data disaggregation models in order to recover the farms' land uses, the livestock numbers and main crops' productions. The proposed approach estimates incomplete information at disaggregated level through entropy, using an information prior, and generating information for a combined calculation use of data in the estimation of other variables. The models were applied to the region of Algarve, to some rural pilot areas (Salir-Ameixial-Cachopo and Alcoutim) for livestock data, since this data in some Algarve's inland areas is needed for a European forest fire prevention project, and to the agrarian zones in a more complex framework. The results are promising. They were validated, in cross reference to real data, having proven to be valid and reliable. The total error was small and a considerable level of information heterogeneity was recovered. The total error was about 27,9% for the counties' land uses and 21% for the agrarian zones, and for the livestock it was also acceptable. The level of heterogeneity recovered was always higher than 50%, revealing some improvements regarding previous studies.

Combater a desistência de adultos nos cursos EFA escolar, nível secundário

Trabalho de projecto de mestrado, Ciências da Educação (Formação de Adultos), Universidade de Lisboa, Instituto de Educação, 2010

A institucionalização do ensino da náutica em Portugal (1779-1807)

Tese de doutoramento, História (História dos Descobrimentos e da Expansão), Universidade de Lisboa, Faculdade de Letras, 2014

Disfuncionalidades do sistema jurídico criminal do Brasil em face do direito fundamental à segurança

Tese de doutoramento, Direito (Ciências Jurídico-Políticas), Universidade de Lisboa, Faculdade de Direito, 2014

As disciplinas de desenho e de educação visual no sistema público de ensino em Portugal, entre 1836 e 1986 : da alienação à imersão no real

Tese de doutoramento, Belas-Artes (Educação Artística), Universidade de Lisboa, Faculdade de Belas-Artes, 2014