Search results

This paper examines historical methodology and suggests ways accounting history may be made more relevant to contemporary accounting researchers. First there is a brief discussion of the "traditional" accounting history method, the documentary model, and an examination of history methodologies that offer alternatives modes of inquiry. This includes the pattern model and rhetorical analysis. This discussion is brief and focused on only issues examined in subsequent discussion of the empirical research. The discussion of the empirical research, including behavioral research, focuses on three issues: retrodiction, with examples concerning securities legislation; belief transference, with examples concerning the demand for auditing; and methodological transference, with examples from the behavioral literature including a discussion of the importance of historical context and sensitivity. The objectives are [1] to show how all researchers need to tell more plausible stories and how historical analyses can clarify and enhance understanding of the complex environment in which accountants function, [2] to suggest fruitful areas for future accounting historical/empirical/behavioral research and [3] to issue a call for diversity, tolerance, and a free exchange of ideas—stressing these as values that cannot be separated from accountants' research activity.

▪ Abstract  Most European countries are examining how they have sought to integrate immigrants in the past and how they might change their policies to avoid some of the problems exhibited in immigrant and minority communities today. Discrimination and issues of racism, including the rise of anti-immigrant radical right parties, have become important, as evidenced in part by the passage of the European Union's Racial Equality Directive in 2000. This essay reviews comparative research in political science on immigrant integration in Western Europe. It discusses multiculturalism and assimilation, party politics, antidiscrimination policy, and policy at the European Union level.

Describes the Environmental Change & Forced Scenarios project sponsored by the European Commission to assess the impact of environmental change on local, national, regional, & international migration. Fieldwork conducted in 22 case study locations in six regions of the world addressed such issues as who is migrating, where they are coming from, where they are going, the role environmental degradation or climate change played in the migration, & the impact of social, economic, & political factors. Special attention is given to flooding & displacement in both Mozambique & Vietnam. Adapted from the source document.

Most European countries are examining how they have sought to integrate immigrants in the past and how they might change their policies to avoid some of the problems exhibited in immigrant and minority communities today. Discrimination and issues of racism, including the rise of anti-immigrant radical right parties, have become important, as evidenced in part by the passage of the European Union's Racial Equality Directive in 2000. This essay reviews comparative research in political science on immigrant integration in Western Europe. It discusses multiculturalism and assimilation, party politics, antidiscrimination policy, and policy at the European Union level. Adapted from the source document.

The article addresses the analysis of time images furnished by a qualitative research made in Spain on the relations of working time and family/personal time. The analysis focuses on three widespread time metaphors used in day-to-day speeches by social agents. The first one is the metaphor of time as resource for action. Its value is equally economical, moral and political. Used in different context of action, it may mean something that can be either invested, donated generously to others, appropriated for caring for oneself, or spent without purpose with others. The second metaphor represents time as an external environment to which action must adapt. This metaphor shows many variants that represent time as a dynamic/static, repetitive/innovative, ordered/chaotic environment. In this external environment, the agents must resolve the problems of temporal embeddedness, hierarchy and synchronization of their actions. The third metaphor shows time as a horizon of action intentionality where the agents try to construct the meaning of their action and identity. Within this horizon the construction of a significant narrative connecting past and present experiences with future expectations is possible.

The article addresses the analysis of time images furnished by a qualitative research made in Spain on the relations of working time and family/personal time. The analysis focuses on three widespread time metaphors used in day-to-day speeches by social agents. The first one is the metaphor of time as resource for action. Its value is equally economical, moral and political. Used in different context of action, it may mean something that can be either invested, donated generously to others, appropriated for caring for oneself, or spent without purpose with others. The second metaphor represents time as an external environment to which action must adapt. This metaphor shows many variants that represent time as a dynamic/static, repetitive/innovative, ordered/chaotic environment. In this external environment, the agents must resolve the problems of temporal embeddedness, hierarchy and synchronization of their actions. The third metaphor shows time as a horizon of action intentionality where the agents try to construct the meaning of their action and identity. Within this horizon the construction of a significant narrative connecting past and present experiences with future expectations is possible.

Norbert Elias has been recognized as one of the key social scientists of the 20th century. He is particularly well known for his book The Civilizing Process, his discussions on sport and violence and, more largely, his figurational approach. This book addresses many important topics by using Eliasþs framework--such as literature, capital punishment, prisons, sexual violence, life and death, court, State Formation, relations between the sexes and sports--thus showing the richness of his analytical tools.