A számviteli érdekhordozói elméletek evolúciója és a szabályozás – klasszikus tézisek és új irányok a pénzügyi beszámolásban (Evolution of the financial accounting stakeholder theories and the regulation – classic theses and new ways in the financial report)

A modernkori számvitel egyik alapvető kérdése, hogy a pénzügyi beszámolás címzettjét – az érdekhordozókat – miként lehet azonosítani. Ez a törekvés már a klasszikus, azóta meghaladottá vált elméletekben is központi szerepet töltött be és modern, posztmodern elméletekben kulcsfontosságúvá vált. A tapasztalatok alapján az azonosított érdekhordozók köre módosult, bővült. Ennek a fejlődésnek a vizsgálata során a számvitel számos olyan ismérvét sikerült azonosítani, amely segítségével a vonatkozó szabályok tökéletesíthetők. Emellett az evolúció vizsgálata segítségével közvetlenül is megfigyelhetővé vált az, hogy a számvitelt extern módon szabályozó hatalom szükségessége milyen feltételek teljesítése mellett igazolható. A vizsgálat során azonosíthatóvá váltak olyan helyzetek, amikor a számviteli szabályozó és „kívülről irányított” pénzügyi beszámolás szuboptimális helyzethez vezet. A cikk az érdekhordozói elméletek fejlődését a klasszikus felfogásoktól indulva mutatja be. Feltárja, hogy a modern – jelenleg elfogadott – koalíciós vállalatfelfogás miben hozott újat, elsősorban miként hívta életre az extern szabályozót. _____ One of the key problems of the modern financial accounting is how to define the stakeholders. This problem was already a key issue in the already outdated classical stakeholder theories. Research and experience noted that the group of stakeholders has widened and has been modified. Through this evolution researchers identified many characteristics of financial reporting through which the regulation could have been improved. This advance pointed out which are the situations when the existence of an extern accounting regulator may be justified, since under given circumstances this existence led to suboptimal scenario. This paper deals with the stakeholder theories, starting with the classical ones. The article points out how did the currently accepted theory changed the assertions of the previous one and how was the external regulator created as an inevitable consequence. The paper also highlights the main issues raised by the post-modern theories; those, which try to fit the current questions into the current stakeholder models. The article also produces a Hungarian evidence for the previously mentioned suboptimal scenario, where the not tax-driven regulation proves to be suboptimal.

Spillover: the empirical utilisation of the concept. An empirical review of the social scientific corpus between 2004-2014

In recent decades, spillover has become a highly influential concept which has led to the initiation of new theoretical and methodological approaches that are designed to understand how people attempt to reconcile their work and private lives. The very notion of spillover presupposes that these spheres are connected, since the people who move between them bring certain ‘less visible’ content with them such as cognitive or affective mental constructs, skills, behaviors, etc. This paper attempts to create fresh insight into the different areas, themes and methodologies related to how spillover has been addressed over the last ten years. Four main categories are discussed based on the 76 academic articles that were selected: (1) general spillover research, (2) job flexibility and spillover, (3) individual coping strategies, and (4) the spillover effect on the different genders. The final section of the paper provides a tentative synthesis of the main conclusions and findings from the examined papers.

Inter-subjective and transnational racial effects: The role of the United States in the formation and evolution of the collective perception and racial relations in Cuba, 1898–1902

Since the arrival of the first African slaves to Cuba in 1524, the issue of race has had a long-lived presence in the Cuban national discourse. However, despite Cuba’s colonial history, it has often been maintained by some historians that race relations in Cuba were congenial with racism and racial discrimination never existing as deep or widespread in Cuba as in the United States (Cannon, 1983, p. 113). In fact, it has been argued that institutionalized racism was introduced into Cuban society with the first U.S. occupation, during 1898–1902 (Cannon, 1983, p. 113). This study of Cuba investigates the influence of the United States on the development of race relations and racial perceptions in post-independent Cuba, specifically from 1898-1902. These years comprise the time period immediately following the final fight for Cuban Independence, culminating with the Cuban-Spanish-American War and the first U.S. occupation of Cuba. By this time, the Cuban population comprised Africans as well as descendants of Africans, White Spanish people, indigenous Cubans, and offspring of the intermixing of the groups. This research studies whether the United States’ own race relations and racial perceptions influenced the initial conflicting race relations and racial perceptions in early and post-U.S. occupation Cuba. This study uses a collective interpretative framework that incorporates a national level of analysis with a race relations and racial perceptions focus. This framework reaches beyond the traditionally utilized perspectives when interpreting the impact of the United States during and following its intervention in Cuba. Attention is given to the role of the existing social, political climate within the United States as a driving influence of the United States’ involvement with Cuba. This study reveals that emphasis on the role of the United States as critical to the development of Cuba’s race relations and racial perceptions is credible given the extensive involvement of the U.S. in the building of the early Cuban Republic and U.S. structures serving as models for reconstruction. U.S. government formation in Cuba aligned with a governing system reflecting the existing governing codes of the U.S. during that time period.

Phylogenetics, conservation, and historical biogeography of the West Indian members of the Adelieae (Euphorbiaceae)

The Caribbean Island Biodiversity Hotspot is the largest insular system of the New World and a priority for biodiversity conservation worldwide. The tribe Adeliae (Euphorbiaceae) has over 35 species endemic to this hotspot, representing one of the most extraordinary cases of speciation in the West Indies, involving taxa from Cuba, Hispaniola, Jamaica, and the Bahamas. These species form a monophyletic group and traditionally have been accommodated in two endemic genera: Lasiocroton and Leucocroton. A study based on: (1) scanning electron microscopy of pollen and trichomes, (2) macromorphology, and (3) molecular data, was conducted to reveal generic relationships within this group. Phylogenies were based on parsimony and Bayesian analyses of nucleotide sequences of the ITS regions of the nuclear ribosomal DNA and the non-coding chloroplast DNA spacers psbM-trnD and ycf6-pcbM. One species, Lasiocroton trelawniensis, was transferred from the tribe into the genus Bernardia. Of the remaining species, three major monophyletic assemblages were revealed, one was restricted to limestone ares of Hispaniola and was sister to a clade with two monophyletic genera, Lasiocroton and Leucocroton. Morphological, biogeographical, and ecological data provided additional support for each of these three monophyletic assemblages. The Hispaniolan taxa were accommodated in a new genus with four species: Garciadelia. Leucocroton includes the nickel hyperaccumulating species from serpentine soils of Cuba, while the rest of the species were placed in Lasiocroton, a genus restricted to limestone areas. The geographic history of the islands as well as the phylogenetic placement of the Leucocroton-alliance, allows the research to include the historical biogeography of the alliance across the islands of the Caribbean based on a dispersal-vicariance analysis. The alliance arose on Eastern Cuba and Hispaniola, with Lasiocroton and Leucocroton diverging on Eastern Cuba according to soil type. Within Leucocroton, the analysis shows two migrations across the serpentine soils of Cuba. Additional morphological, ecological, and phylogenetic analyses support four new species in Cuba (Lasiocroton gutierrezii) and Hispaniola ( Garciadelia abbottii, G. castilloae, and G. mejiae). ^

Paleoceanographic and paleoclimatic evolution of the Aegean Sea since the last interglacial (~130 ka BP) with special emphasis on sapropel formation

Five long piston cores collected from different subbasins of the Aegean Sea constitute the primary source of data for this PhD thesis. This study is the first to document a continuous paleoceanographic and paleoclimatic record of the Aegean Sea since the last interglacial. The chronostratigraphic reconstructions of the cored sediments based on organic carbon contents, stratigraphic position of known ash layers and oxygen isotopic curve matching collectively demonstrate the presence of sapropel S1 and MISS sapropels S3, S4 and S5 in the Aegean Sea subbasins. Generally, the organic carbon (TOC wt%) contents in sapropels range between 0.8% and 2% with highest concentrations of 9-13% in sapropels S4 and S5. Average sedimentation rates range between 4.7 and 11.8 cmlka with highest rates being observed in Euboea and North Ikaria basins (9.8 and 11.8 cm lka, respectively). The timing of the onset of sapropels S4 and S5 mostly predate those in the eastern Mediterranean with ages ranging from 106.4-105.6 and 128.6-128.4 ka BP, respectively. On the other hand, the initiation of the onset of sapropel S3 (i.e., 83.2-80.4 ka BP) seems to agree with its Mediterranean counterparts, which highlights the heterogeneity of the Aegean Sea subbasins in terms of rapid vs. lagged response to changing climatic conditions. The sapropel initiations appear to be synchronous across the Aegean Sea; whereas, the terminations display a wider temporal variability implying that the cessation of sapropels is controlled both by the amplitude of paleoclimatic changes and the physiography/location ofthe subbasins. Quantitative variations in the planktonic faunal assemblages exhibit a sequence of bioevents during the last -130,000 years which allow identification of four major biozones. The distributional patterns of the most significant taxa demonstrate similar trends among all core localities suggesting that the major changes in the planktonic foraminifera assemblages have taken place rather synchronously in the Aegean Sea. Sapropels S3, S4 and S5 were deposited under similar hydrographic conditions during which a distinct deep chlorophyll maximum (DCM) layer was established. This situation points to a stratified water column and increased export productivity during times of sapropel formation. On the other hand, the faunal contrast between Sl and older sapropels indicates that the former was developed in the absence of a DCM layer, lacking a deep phytoplankton assemblage. Under such conditions, oxygen advection via intermediate water flow must have been significantly reduced which implies significant stagnation. Sapropels are interpreted to have been deposited under normal marine conditions with temporary establishment of semi-euxinic bottom water conditions. Both marine and terrestrial organic matter contributed equally to MISS sapropels. In addition, organic carbon isotopic values across sapropels are more depleted than those in the eastern Mediterranean which, in tum, suggests enhanced riverine input during their deposition. Primary productivity calculations show that, particularly for sapropels with very high TOC values, both preservation and increased productivity are imperative in order to deposit sapropels with very high organic carbon contents (i.e., up to 13%).

A Historical Overview of the Challenges for African Americans K12 through College Education in America

The early American education system developed around the segregation of White and African American students. These differences in learning environment have led to inferior education for African Americans and can be linked to challenges still facing minorities in the current American education system.

Structural evolution of the Lesser Himalayan fold-thrust belt of west central Nepal

The Lesser Himalayan fold-thrust belt on the south flank of the Jajarkot klippe in west central Nepal was mapped in detail between the Main Central thrust in the north and the Main Boundary thrust in the south. South of the Jajarkot klippe, the fold-thrust belt involves sandstone, shale and carbonate rocks that are unmetamorphosed in the foreland and increase in metamorphic grade with higher structural position to sub-greenschist facies towards the hinterland. The exposed stratigraphy is correlative with the Proterozoic Ranimata, Sangram, Galyang, Syangia Formations and Lakharpata Group of Western Nepal and overlain by the Paleozoic Tansen and Kali Gandaki Groups. Based on field mapping and cross-section construction, three distinct thrust sheets were identified separated by top-to-the-south thrust faults. From the foreland (south) to the hinterland (north), the first thrust sheet in the immediate hanging wall of the Main Boundary thrust defines an open syncline. The second thrust sheet contains a very broad synformal duplex, which is structurally stacked against the third thrust sheet containing a homoclinal panel of the oldest exposed Proterozoic stratigraphy. Outcrop scale folds throughout the study area are predominantly south vergent, open, and asymmetric reflecting the larger regional scale folding style, which corroborate the top-to-the-south deformation style seen in the faults of the region. Field techniques were complemented with microstructural and quartz crystallographic c-axis preferred orientation analyses using a petrographic microscope and a fabric analyzer, respectively. Microstructural analysis identified abundant strain-induced recrystallization textures and occasional occurrences of top-to-the-south shear-sense indicators primarily in the hinterland rocks in the immediate footwall of the Main Central Thrust. Top-to-the-south shearing is also supported by quartz crystallographic c-axis preferred orientations. Quartz recrystallization textures indicate an increase in deformation temperature towards the Main Central thrust. A line balance estimate indicates that approximately 15 km of crustal shortening was accommodated by folding and faulting in the fold-thrust belt south of the Jajarkot klippe. Additionally, estimations of shortening velocity suggest that the shortening velocity operating in this section of the fold-thrust belt between 23 to 14 Ma was slower than what is currently observed as a result of the ongoing deformation of the Sub-Himalayan fold-thrust belt.

The Evolution of the Los Negritos Porphyry Copper Deposit, Coquimbo, Chile: Geological, Geochronological, Mineralogical and Geochemical Evidence

The Los Negritos porphyry copper deposit is located ~ 4 km to the northeast of Carmen de Andacollo Mine in the Chilean Cretaceous metallogenic belt. The mineralization is hosted in andesite of the Quebrada Marquesa Formation and a series of at least four early to intramineral porphyry intrusive rock types: plagioclase quartz biotite porphyry (P1b and P1a dated at 109.60± 0.75 Ma and 107.22± 0.40 Ma); plagioclase biotite porphyry (P2: 106.30 ± 0.47 Ma); and quartz plagioclase biotite porphyry (P3: 106.19 ± 0.42 Ma). These units are cut by late‐ to post‐mineral plagioclase‐hornblende porphyritic rocks (P4b: 106.20 ± 0.69 Ma and P4a: 106.50 ± 0.68 Ma). The earliest intrusive units (P1) were affected by an initial stage of K‐feldspar‐biotite alteration, with chalcopyrite, molybdenite (date at 108.5 ± 0.5 Ma) and gold (up to 0.11 ppm), and the surrounding volcanic host rock was overprinted by chlorite‐epidote dominated (propylitic) alteration. Subsequent to the P2 and P3 intrusion, these rocks were affected by albite and then a second stage of potassic alteration. The Ti and Ba contents in hydrothermal biotite are notably lower (typically Ti = 0.100‐0.144 a.p.f.u. and Ba = 0.001‐0.005 a.p.f.u) than in magmatic ones (generally Ti = 0.186‐0.222 a.p.f.u. and Ba = 0.014‐0.023 a.p.f.u.), and constitute an excellent discriminant of the nature of biotite. These early stages of alteration were overprinted by copper‐molybdenum bearing chlorite‐sericite alteration at 106.60 ± 0.5 Ma (Re‐Os age in molybdenite) and by quartz‐sericite‐pyrite veins (phyllic), respectively in the southwest and northeast areas. The average temperature associated with these two alteration facies is estimated around 305 °C. Weak albite‐calcite alteration, spatially associated with sulfosalts and distributed along the margins of P3, overprinted the phyllic facies. The intrusive rock units at the Los Negritos and Carmen de Andacollo deposits are geochemically classified as diorite to granodiorite with a calc‐alkaline magmatic affinity, and formed in a volcanic arc setting from partial melting of a metasomatized mantle wedge. They are interpreted to be cogenetic, and related to a common long‐lived magma chamber that emplaced during a period of tectonic inversion known as the Subhercynian, Peruvian or Pacific event.

From Pro-Franco to Anti-Government. The Evolution of the "Sur" regarding National Politics during the Spanish Transition (1975-1978)

The Spanish transition, the political process through which Spain ceased to be a dictatorship to become a democracy, was accompanied by the dissolution of the National Movement, the institutional support for the chain of the Movement Press from its beginnings, in April 1977. This fact, among others, contributed to the /Sur/, the regional reference newspaper for the chain in Andalusia, evolving both structurally and ideologically to adapt itself to the new political regime. This study applies content analysis to editorials, articles and columns published by the newspaper between 1975 and 1978, exploring the process through which the regional newspaper edited in Málaga abandoned its propaganda function with regard to the Government, considering it undemocratic, and supported the PSOE, presenting it as the best alternative to the UCD in the Spanish Executive, thus taking on its role as a political agent.

Incised Pleistocene valleys in the Western Belgium coastal plain: Age, origins and implications for the evolution of the Southern North Sea Basin

The Belgian coastal plain occupies a key position as it is located at the transition between the Southern North Sea Basin and the Strait of Dover. It is characterized by thick sequences (> 20 m) of Pleistocene terrestrial and littoral sediments. Yet the wider stratigraphical and palaeo-environmental significance of these sediments received little attention. In this paper we draw on the results of a recent sedimentological study based on > 100 drillings that spans the Pleistocene sequence, and present new biostratigraphical (pollen, foraminifera, ostracods) data, all revealing a complex history of deposition. The record includes evidence of the development of incised-valley systems that were initiated in the late Middle and Late Pleistocene. Five phases of fluvial incision can be identified. The majority of the infills are deposited in an estuarine environment that passes into a fluvial environment land inward, except the Weichselian infill which has a predominant fluvial origin. The greatest part of the most seaward located zone of the western coastal plain was free of valley incisions, there, shallow marine sediments built up the record. Local biostratigraphical investigations provide a timeframe. The result is placed in a regional context.

The Canary record of the evolution of the North Atlantic Pliocene: New Ar-40/Ar-39 ages and some notable palaeontological evidence

[EN] Two new 40Ar/39Ar ages (*) and previously published K/Ar ages of basaltic pillow lava flows are coeval with closely-related fossiliferous marine layers, allowing us to establish the beginning (5.8; 5.0; 4.8Ma at Ajuí, Fuerteventura Island and 4.8±0.03Ma (2?)* at Tamaraceite) and a middle stage (4.20±0.18Ma (2?)* at La Esfinge in Gran Canaria Island) of Early Pliocene marine deposits in the Canary Islands. Here the presence of tropicopolitan fossils (Megaselachus megalodon, Janthina typica) suggests the influence of a possible Central American Circumtropical Current during the Pliocene and in the North Atlantic basin.

Power relations and good governance: a social network analysis of the evolution of the integrity in public office act in the Commonwealth of Dominica

La Banque mondiale propose la bonne gouvernance comme la stratégie visant à corriger les maux de la mauvaise gouvernance et de faciliter le développement dans les pays en développement (Carayannis, Pirzadeh, Popescu & 2012; & Hilyard Wilks 1998; Leftwich 1993; Banque mondiale, 1989). Dans cette perspective, la réforme institutionnelle et une arène de la politique publique plus inclusive sont deux stratégies critiques qui visent à établir la bonne gouvernance, selon la Banque et d’autres institutions de Bretton Woods. Le problème, c’est que beaucoup de ces pays en voie de développement ne possèdent pas l’architecture institutionnelle préalable à ces nouvelles mesures. Cette thèse étudie et explique comment un état en voie de développement, le Commonwealth de la Dominique, s’est lancé dans un projet de loi visant l’intégrité dans la fonction publique. Cette loi, la Loi sur l’intégrité dans la fonction publique (IPO) a été adoptée en 2003 et mis en œuvre en 2008. Cette thèse analyse les relations de pouvoir entre les acteurs dominants autour de évolution de la loi et donc, elle emploie une combinaison de technique de l’analyse des réseaux sociaux et de la recherche qualitative pour répondre à la question principale: Pourquoi l’État a-t-il développé et mis en œuvre la conception actuelle de la IPO (2003)? Cette question est d’autant plus significative quand nous considérons que contrairement à la recherche existante sur le sujet, l’IPO dominiquaise diverge considérablement dans la structure du l’IPO type idéal. Nous affirmons que les acteurs "rationnels," conscients de leur position structurelle dans un réseau d’acteurs, ont utilisé leurs ressources de pouvoir pour façonner l’institution afin qu’elle serve leurs intérêts et ceux et leurs alliés. De plus, nous émettons l’hypothèse que: d’abord, le choix d’une agence spécialisée contre la corruption et la conception ultérieure de cette institution reflètent les préférences des acteurs dominants qui ont participé à la création de ladite institution et la seconde, notre hypothèse rivale, les caractéristiques des modèles alternatifs d’institutions de l’intégrité publique sont celles des acteurs non dominants. Nos résultats sont mitigés. Le jeu de pouvoir a été limité à un petit groupe d’acteurs dominants qui ont cherché à utiliser la création de la loi pour assurer leur légitimité et la survie politique. Sans surprise, aucun acteur n’a avancé un modèle alternatif. Nous avons conclu donc que la loi est la conséquence d’un jeu de pouvoir partisan. Cette recherche répond à la pénurie de recherche sur la conception des institutions de l’intégrité publique, qui semblent privilégier en grande partie un biais organisationnel et structurel. De plus, en étudiant le sujet du point de vue des relations de pouvoir (le pouvoir, lui-même, vu sous l’angle actanciel et structurel), la thèse apporte de la rigueur conceptuelle, méthodologique, et analytique au discours sur la création de ces institutions par l’étude de leur genèse des perspectives tant actancielles que structurelles. En outre, les résultats renforcent notre capacité de prédire quand et avec quelle intensité un acteur déploierait ses ressources de pouvoir.

An Index to Place Names Found in the A.T. Andreas Illustrated Historical Atlas of the State of Iowa, 1998

Index of place names in the A.T. Andreas illustrated historical Atlas of Iowa

'Producing the Scene': the Evolution of the Director in British Theatre 1900-50

The role of the director as the individual who harnesses and controls resources to shape the theatrical product to a personal artistic vision, begins to emerge in British theatre in the early years of the twentieth century. What distinguishes the role from that of the actor-manager who had led the profession since the seventeenth century, is that it separates off from the leading actor in performance. The power and authority of the director (or producer as he or she tended to be known initially) is exercised in the pre-performance stage. In the first half of the century there were still old-style actor-managers—Donald Wolfit is a prime example—and many of the new directors had begun their careers as actors and some continued to act their in their own productions. But the perception of the function of the director began to change radically. In part this was linked to the early attempts to create a new model of producing company or ‘repertory’ theatre which required a different set of administrative as well as artistic skills to tackle the challenge of a short-run system of multiple play production. This became especially important in the developing network of regional repertory theatres which were established as autonomous, locally-specific institutions predicated on policies opposed to the dominant commercial ethos. The best-known of the early directors, most notably H.Granville Barker, confined their radical experiments to short-lived metropolitan experiments, or, as in the case of Terence Gray and J.B.Fagan, operated within the influential Oxbridge nexus. Others such as H.K.Ayliff, Herbert Prentice, William Armstrong and William Bridges-Adams remain comparatively obscure because of their long-term ‘provincial’ connections or, as in the case of Nugent Monck and Edy Craig because their creativity was largely channelled through amateur actors. This chapter will explore the evolving role of the director as both a necessary functionary and an artistic innovator within the changing structures of British theatre.