The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Since the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform “talk” matches the “decisions”. The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterised by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

Analytical examination of animal remains from Borneo:the painting of bone and shell

Examination of a selection of shell and bone from archaeological assemblages excavated at Niah Cave and Gua Sireh, both of which are located in Sarawak, Borneo, has revealed the deliberate application of coloured material to one or more surfaces. Small fragments of the surface colourant were analysed using a variety of techniques, including microscopy, energy dispersive microwave analysis and infra-red spectrophotometry. These procedures established that, although red in colour, the applied coating in each instance was not red iron oxide. It is suggested that, based on the chemical components present, this coating was a tree resin or a similar organic substance. The paper further reports the presence of enhanced chloride values in the colourant recovered from the ancient human cranial fragment tested. It is suggested that elevated concentrations of this trace element may indicate that the site, the human remains or ingredients within the colourant were once in close proximity to the sea. (C) 2010 Elsevier Ltd. All rights reserved.

The History of Rome in Painting

There are many paths to reach Rome, immense field open to the eye through the centuries and days, where the presence of the story is haunting. All the artists came to Rome: Italians of various Italian and also French, Dutch, Flemish, Spanish, English and Americans. These painters whose works tell its long history for having lived in the glare of light forever are the Roman pantheon of arts: what are all the anonymous authors of the frescoes of ancient Rome and medieval, but Fabriano, Cimabue , Giotto, Botticelli, Raphael, Giulio Romano, Michelangelo, Caravaggio, Guido Reni, Guercino, Titian, Vasari, Velasquez, Le Nain, Poussin, Zuccari, Van Wittel, Eckersberg, Giraudet, David, Panini, Hubert Robert, Reynolds, Fuseli, Ingres, Sargent, Caffi, Vernet, Turner, Corot, Caffi, De Chirico, etc..

Perioperative nutrition is still a surgical orphan: results of a Swiss-Austrian survey.

Background/Objectives:There is strong evidence for the beneficial effects of perioperative nutrition in patients undergoing major surgery. We aimed to evaluate implementation of current guidelines in Switzerland and Austria.Subjects/Methods:A survey was conducted in 173 Swiss and Austrian surgical departments. We inquired about nutritional screening, perioperative nutrition and estimated clinical significance.Results:The overall response rate was 55%, having 69% (54/78) responders in Switzerland and 44% (42/95) in Austria. Most centres were aware of reduced complications (80%) and shorter hospital stay (59%). However, only 20% of them implemented routine nutritional screening. Non-compliance was because of financial (49%) and logistic restrictions (33%). Screening was mainly performed in the outpatient's clinic (52%) or during admission (54%). The nutritional risk score was applied by 14% only; instead, various clinical (78%) and laboratory parameters (56%) were used. Indication for perioperative nutrition was based on preoperative screening in 49%. Although 23% used preoperative nutrition, 68% applied nutritional support pre- and postoperatively. Preoperative nutritional treatment ranged from 3 days (33%), to 5 (31%) and even 7 days (20%).Conclusions:Although malnutrition is a well-recognised risk factor for poor post-operative outcome, surgeons remain reluctant to implement routine screening and nutritional support according to evidence-based guidelines.

Patterns in space : a regional study of motif in Minoan wall painting

This thesis consists of a quantitative analysis of the regional prevalence of certain artistic motifs as they appear in Minoan wall painting of the Neopalatial period. This will help to establish the relative degree of artistic autonomy exercised by each of the sites included in this study. The results show that the argument for itinerant artists during this time period is a strong one, but the assumption that these travelling artists were being controlled by any one palace-centre is erroneous. Rather, the similarities and differences seen suggest that the choices were predicated either by the specific patrons, or by the function of the associated building or room. Thus, the motifs found within this study should be understood as constituting a cultural identity, with greater or lesser degrees of regional homogeneity, which act as one facet of a number of cultural indicators that can be used to better understand the role of artists and regional dynamics on the island during the Bronze Age.

Painting signage on old Student Union, Chapman College, Orange, California

Painting signage on old Student Union, Chapman College, Orange, California, as part of a campus renewal project in 1973. Originally the manual arts building and bus repair garage for Orange Union High School. Building annex additions through 1975 increased the size to 19,680 sq. ft. Used as a student union by Chapman College. In 1996 the building became the Cecil B. DeMille Hall, housing the Film and TV department.

Watercolour painting, Trees

A watercolour painting of trees, 15cm x 10com, signed by Margaret Woodruff.

Letter to Mr. William Leary, steward of the Long Point Company, from S.D. Woodruff regarding the painting of the new building at Long Point

Letter to Mr. William Leary, steward of the Long Point Company, from S.D. Woodruff regarding the painting of the new building at Long Point (2 ½ pages, handwritten), June 11, 1875.

Receipt from George Begy for painting

Receipt from George Begy for painting.

Watercolour painting of the Woodruff coat of arms on paper

Watercolour painting of the Woodruff coat of arms on paper. This measures 43 cm. x 31 cm., n.d.

Landscape all'Antica and Topographical Anachronism in Roman Fresco Painting of the Sixteenth Century

An article derived from the first chapter of the writer's doctoral thesis, “Paysage et Pouvoir. Les décors topographiques à Rome et dans le Latium au XVIe siècle.”

Provision of information and documentation on education in the Austrian Federal Ministry of Education. 'Provisión de información y documentación en educación en el Ministerio Federal de Educación de Austria'.

En un país pequeño como Austria es necesario recibir estímulo del exterior a nivel europeo respectivamente internacional para que los responsables vean lo útil que son las iniciativas nacionales en el campo de documentación educativa. Trabajar de manera comparativa en un contexto europeo ayuda a comprender mejor su propia posición y sirve de base para tomar decisiones y para desarrollar nuevos proyectos en el futuro. Ha crecido el interés en utilizar la información y documentación educativa durante las últimas décadas. Actualmente los ministros de educación ya no pueden seguir su trabajo sin recurrir a todos aquellos datos que han sido recopilados en los respectivos países y presentados a través de las redes europeas como EURYDICE, la red europea de información en educación (htttp://www.eurydice.org).