The case for a new accounting research agenda in Spain

In Spain both accounting practice and accounting research have been strongly influenced by accounting practices developed in the Englishspeaking world. This paper:1) Summarizes a seminal English paper, the 'Corporate Report', that identified the potential for accounting reports to serve a wide range of users.2) Identifies the ways in which English language accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than investors and creditors.3) Argues that for Spain the ideas put forward in the Corporate Report have a particular relevance, and might usefully form the basis for a new research agenda.

Managing Social-Business Tensions: A Review and Research Agenda for Social Enterprise

In a world filled with poverty, environmental degradation, and moral injustice, social enterprises offer a ray of hope. These organizations seek to achieve social missions through business ventures. Yet social missions and business ventures are associated with divergent goals, values, norms, and identities. Attending to them simultaneously creates tensions, competing demands, and ethical dilemmas. Effectively understanding social enterprises therefore depends on insight into the nature and management of these tensions. While existing research recognizes tensions between social missions and business ventures, we lack any systematic analysis. Our paper addresses this issue. We first categorize the types of tensions that arise between social missions and business ventures, emphasizing their prevalence and variety. We then explore how four different organizational theories offer insight into these tensions, and we develop an agenda for future research. We end by arguing that a focus on social-business tensions not only expands insight into social enterprises, but also provides an opportunity for research on social enterprises to inform traditional organizational theories. Taken together, our analysis of tensions in social enterprises integrates and seeks to energize research on this expanding phenomenon.

Internet e-ethics in confrontation with an activists' agenda: Yahoo! on trial

A prolonged confrontation between Yahoo! Inc. and French anti-racismactivists who ask for the removal of Nazi items from auction sitesas well as restricted access to neo-Nazis sites is analyzed. We presentthe case and its development up to the decision of Yahoo! Inc. to removethe items from yahoo.com following a French court s verdict against thefirm. Using a business ethics approach, we distinguish the legal,technical, philosophical and managerial issues involved in the case andtheir management by Yahoo! We conclude on the difficulty of governingrelations with society from corporate and legal affairs departments atthe headquarters level, and on the clash of two visions over theregulation of social freedom.

La Transformación de la Presidencia del Consejo Europeo a raíz del Tratado de Lisboa y su impacto sobre el control de la agenda europea

L'objecte d'aquesta recerca és analitzar en quina mesura la nova presidència permanent del Consell Europeu establerta pel Tractat de Lisboa ha transformat la funció presidencial i ha comportat un canvi qualitatiu en el funcionament del Consell Europeu, així com en el seu procés de presa de decisions. Les conclusions de l'estudi apunten a que el canvi en el sistema presidencia ha comportat un increment en l'eficàcia del Consell Europeu alhora que ha provocat una concentració de nous poders en la presidència gràcies a l'ús dels mecanismes d'establiment i control de l'agenda.

Que cache l'agenda caché [What is behind the hidden agenda?]

The physicians often forget to ask their patients if they would like to discuss other complaints or topics. It is sometimes quite difficult to explore the patient's complaints; while the physicians tend to focus on the immediate problem, the patients may have not only one, but several hidden agendas during a visit. In a caring relation there is a clear advantage to clarify the implicit. The search for the hidden agenda is to improve the care of i) biomedical problems ii) the social quest presented to the physicians. The sentence "Oh, by the way, doctor..." should not be only understood as an information but also as a relational expression and a reaction to the imminent separation from the physician.

Precarious Work: Agenda and Implications for Corporate Social Responsibility

Precarious work, in contrast to regular, permanent wage work, is commonly associated to insecure and unstable, and often poor quality jobs. The concept of precarious work relates either to a socioeconomic group which allows one to refer it to a "class in itself," or as - pursued more recently - to the precarization process which results in a growing fragmentation of societal structures. Common to both conceptions is that they refer to the exposition of workers to employment instability, limited access to legal and union protection, socially irresponsible and discriminating employment practices, and social and economic vulnerability in general. The present contribution provides an overview of some key issues and future directions of research on precarious work relevant to CSR researchers, policy-makers, and social scientists.

Small Cities, Neoliberal Governance and Sustainable Development in the Global South : A Conceptual Framework and Research Agenda

Development and environmental issues of small cities in developing countries have largely been overlooked although these settlements are of global demographic importance and often face a "triple challenge"; that is, they have limited financial and human resources to address growing environmental problems that are related to both development (e.g., pollution) and under-development (e.g., inadequate water supply). Neoliberal policy has arguably aggravated this challenge as public investments in infrastructure generally declined while the focus shifted to the metropolitan "economic growth machines". This paper develops a conceptual framework and agenda for the study of small cities in the global south, their environmental dynamics, governance and politics in the current neoliberal context. While small cities are governed in a neoliberal policy context, they are not central to neoliberalism, and their (environmental) governance therefore seems to differ from that of global cities. Furthermore, "actually existing" neoliberal governance of small cities is shaped by the interplay of regional and local politics and environmental situations. The approach of urban political ecology and the concept of rural-urban linkages are used to consider these socio-ecological processes. The conceptual framework and research agenda are illustrated in the case of India, where the agency of small cities in regard to environmental governance seems to remain limited despite formal political decentralization.

Educação, cidadania e competividade: questões em torno de uma nova agenda

Há alguns anos tem-se firmado o debate em torno de uma agenda política e teórica que procura defender e sustentar uma articulação possível entre a procura de competitividade das economias e a manutenção e desenvolvimento dos direitos, nomeadamente sociais, que viabilizam e constituem condições de cidadania. Neste debate, que é atravessado por distintas posições, argumentos e propostas, a educação e formação são apontadas como eixos decisivos daquela articulação. A nossa argumentação vai no sentido de mobilizar análises e investigações em Ciências Sociais, trazendo para o centro da discussão questões e problemas que freqüentemente têm sido omitidos. Defendemos que, pelo contrário, é do confronto dessas questões e problemas que depende a possibilidade de constituir uma agenda política e teórica merecedora de crédito para uma via de desenvolvimento humana, social e ecologicamente sustentável.

Leadership Agenda and Strategic Progress Report, 2007-2008

Early Childhood Iowa (ECI) is an alliance of stakeholders in early care, health, and education that affect children age zero to five in the State of Iowa. Its purpose is to support a comprehensive, integrated early care, health and education system for Iowa. All activities of the system are aligned around a common vision for Iowa: Every child, beginning at birth, will be healthy and successful.Membership is voluntary and open to anyone self-identifying as a “stakeholder” in Iowa’s early care, health, and education system. The process for membership will be with as few barriers or constraints as possible. Individuals seeking membership should agree to the vision for an early care, health, and education system in Iowa and to the principles and core beliefs of the ECI Stakeholders. The structure of ECI includes six system component groups that describe the necessary elements of an effective and comprehensive early care, health, and education system, as well as a State Agency Liaison group and a Co-chairs group. Membership in each component group is open to anyone with an interest in the unique responsibilities of a implementing an early care, health and education system.

Después de los 90: agenda de cuestiones educativas

El artículo propone una agenda de "cuestiones educativas" orientada a la reconstitución del lazo entre educación y democracia después de las reformas implementadas en los años 90. Construye previamente un estado de situación caracterizado por la presencia de tres procesos: a. un proceso de des-institucionalización escolar que se expresa tanto en la dificultad de la escuela para sostener un marco normativo sancionado socialmente, como en la crisis de identidad por la que atraviesan las instituciones; b. un proceso de fragmentación del sistema educativo que se diferencia de la tradicional segmentación de los sistemas; c. el agotamiento del instrumental teórico-conceptual con el que tradicionalmente nos hemos propuesto organizar y dar sentido a los fenómenos de la realidad. En este marco el artículo propone: 1. discutir los limites de la modernidad educativa en países periféricos como el nuestro y, en este marco, los de la pedagogía moderna para superar las problemáticas de discriminación y exclusión educativa; 2. rediscutir el concepto de ciudadanía y el papel de la escuela en la formación ciudadana; 3. repensar y discutir el papel del conocimiento y la investigación en la modificación de las practicas políticas y pedagógicas.

O renovado conservadorismo da agenda pós-moderna

O artigo tem como objetivo discutir aspectos da agenda pós-moderna e a permanência de sua vitalidade nos dias de hoje. Seu ponto de partida são as idéias desenvolvidas pela autora em artigos anteriores, nos quais privilegia a crítica às principais propostas das tendências "pós": o relativismo epistemológico, a suspeita em relação ao conhecimento objetivo e ao caráter estruturado das coisas e do mundo. Na primeira parte, retomam-se os textos de 1996 e 1998, que apresentam, ainda que rapidamente, as origens da "agenda pós" e indicam alguns de seus desdobramentos, notadamente a virada lingüística e a supressão das fronteiras entre História e Literatura; na segunda, recuperam-se as idéias expostas nos textos de 1998 e 2003, com vistas a mostrar algumas características do pensamento neopragmático de Richard Rorty. Finalmente, assinalam-se as principais repercussões desta ampla agenda na pesquisa e em práticas educacionais.

Combate ao sexismo em livros didáticos: construção da agenda e sua crítica

O artigo tem por objetivo descrever e problematizar a construção da agenda sobre "sexismo no livro didático" em cenário internacional e nacional. Para tanto, efetua uma revisão crítica da literatura desde a década de 1960 até a contemporaneidade, dando especial ênfase a permanências e mudanças, bem como a tensões detectadas na implementação de políticas que visam o combate ao "sexismo" nos livros didáticos.

Perdida toda coherencia: El Descubrimiento de América en la 'crisis de la conciencia europea'

Este trabajo estudia de qué modo el Descubrimiento del Nuevo Mundo contribuyó no sólo a la descomposición del Viejo Mundo, sino, más aún, a la desaparición del"mundo" o"cosmos" mismo, entendido como un todo definido y ordenado jerárquicamente según valores trascendentes. ABSTRACT: This paper studies how the Discovery of the New World contributed not only to the decomposition of the Old World, but moreover to the disappearance of the"world" or"cosmos" itself, understood as a whole defined and ordered hierarchically according to trascendent values

Statistics in science and in society: From a state-of-the-art to a new research agenda

Statistics occupies a prominent role in science and citizens' daily life. This article provides a state-of-the-art of the problems associated with statistics in science and in society, structured along the three paradigms defined by Bauer, Allum and Miller (2007). It explores in more detail medicine and public understanding of science on the one hand, and risks and surveys on the other. Statistics has received a good deal of attention; however, very often handled in terms of deficit - either of scientists or of citizens. Many tools have been proposed to improve statistical literacy, the image of and trust in statistics, but with little understanding of their roots, with little coordination among stakeholders and with few assessments of impacts. These deficiencies represent as many new and promising directions in which the PUS research agenda could be expanded.