Suchergebnisse

Contrairemente aux modèles de comptabilité d'entreprise mis en œuvre en Colombie au moyen de processus de normalisation, la formation comptable n'est pas encore normalisée et a toujours été soumise à des exigences particulières du contexte dans lequel opèrent les programmes de formation. En conséquence, cette étude vise à analyser la formation comptable en Colombie à la lumière de l'influence des contextes économique, politique et social à différents niveaux de formation supérieure et dans différentes catégories municipales. Pour ce faire, une méthodologie descriptive et analytique a été utilisée, accompagnée d'un échantillonnage aléatoire simple permettant de comparer les programmes de formation professionnelle, technique et technologique dans le domaine comptable à la lumière de l'influence exercée par leur environnement. Il a été constaté que les programmes professionnels ont une plus grande influence du contexte par rapport aux programmes techniques et technologiques, et que en plus du contexte, l'aspect politique est celui qui influe le plus, tandis que l'aspect social a le moins d'influence. ; Ao contrário dos modelos contábeis empresariais implementados na Colômbia por meio de processos de normalização, a formação contábil ainda não está padronizada e historicamente tem dependido de demandas particulares do contexto onde operam os programas de formação. Portanto, este estudo tem como objetivo analisar a formação contábil na Colômbia à luz da influência que têm os contextos econômico, político e social em diversos níveis de formação superior e diferentes categorias municipais. Para tal fim, utiliza-se uma metodologia descritiva e analítica, acompanhada de uma amostragem aleatória simples que permita cotejar os programas de formação profissional, técnica e tecnológica na área contábil à luz da influência que exercem os seus entornos. Encontrou-se que os programas profissionais têm maior influência do contexto em comparação aos técnicos e tecnológicos; além disso, o aspecto que mais influi é o político e o que menos influí é o social. ; A diferencia de los modelos contables empresariales implementados en Colombia a través de procesos de normalización, la formación contable todavía no está estandarizada e históricamente ha estado supeditada a demandas particulares del contexto donde operan los programas de formación. Consecuentemente, este estudio pretende analizar la formación contable en Colombia a la luz de la influencia que tienen los contextos económico, político y social en distintos niveles de formación superior y distintas categorías municipales. Para ello, se utiliza una metodología descriptiva y analítica, acompañada de un muestreo aleatorio simple que permita contrastar los programas de formación profesional, técnica y tecnológica en el área contable a la luz de la influencia que ejercen sus entornos. Se encontró que, los programas profesionales tienen mayor influencia del contexto en comparación a los técnicos y tecnológicos; además, de dicho contexto el aspecto que más influye es el político y el que menos es el social. ; Unlike the business accounting models implemented in Colombia through normalization processes, accounting training has not been standardized yet and has historically been subjected to particular demands from the context where the educational programs operate. Consequently, this study seeks to analyze accounting training in Colombia regarding the influence of the economic, political and social contexts on the different levels of higher education and diverse municipality categories. To do so, a descriptive and analytical methodology is used, together with a simple random sampling allowing to contrast training programs at university, technical and associate degree levels in the accounting area regarding the influence exerted by their environments. It was found that university programs have greater influence from the context as compared to technical and associate degree programs; besides, the most influential aspect from said context is the political one, while the social aspect is the least influential.

In his opening introduction, Moghaddam (this volume) points to the fact of recurring dictatorships, that is, when a dictatorial regime is overthrown only for another dictatorial regime to take its place. In this opening introduction, I would like to point out that democratic governance may not be sufficient to eradicate this issue. I would like to argue that democratic societies afford a similar alternating dominance structure through the formation of coalitions. I would like to suggest that democratic coalitions often take the form of alternating dominance structures, where the will of those who dominate at a certain point in a given society is imposed on society at large for a given constitutionally prescribed tenure, only to be displaced by another dominating coalition at a subsequent point in time. This is particularly the case when a political party wins with an absolute majority and is able to govern without the need for a cross-party coalition. ; N/A

Preliminary Material -- 1 The Emergence of Lifestyle Migrants in Japanese Society -- 2 Globalisation, Transnationalism, Migration and Leisure Reconsidered -- 3 Japanese Migration to Australia: From Past to Present -- 4 The Emerging New Values: Social Transformation and the Japanese Middle Class -- 5 From Tourists to Migrants: The Lure of the Australian Lifestyle -- 6 Life after Migration: Japanese Immigrants' Experience of Migration -- 7 Conclusion: Migration and Settlement of Lifestyle Migrants -- Bibliography -- Index.

The objects of non-pecuniary damage and their theoretical and practical differencies in Lithunian, Italian, Great Britain, American, German and French legal systems are analysed in this Master work. It is attempted to show, that a right to non-pecuniary damage redress after infringement of non-economical values is being expanded both - in singular and bipolar countries, as a result of the concept of human rights doctrine and aspiration to entirely implement the principle of damage compensation, though accepting the impossibility of restitutio in integrum in the field of non-pecuniary damage because of the specificity of the lost value. The primary aim of this work is to explore the objects of non-pecuniary damage, the trends of their development and application in judicial practice, to reveal the requirements, raised in every case of the infringement of the object, and the restrictions applied to the redress of non-pecuniary damage. Therefore, with the help of comparative, historical, logical, systemic and other methods, the experience of chosen countries is analysed, trying to envisage not only some similarities, but also to reveal the diferrencies, applied in the implementation process of the right to non-pecuniary damage. The work consists of introduction, four chapters, conclusions, the list of literature and summary. Tha aim of the first chapter is to disclose particular theoretical aspects of non-pecuniary damage, such as the functions of non-pecuniary damage redress and a concept, solidified in legal acts of variuos countries. The second part of this work describes the diferrencies of the objects of non-pecuniary damage redress in bipolar and singular countries, which, because of the increasing influence of human rights doctrine nowadays is not a clear-cut distinction. The third chapter – "The retrospective review of the object of non-pecuniary damage" proves the fact, that the range of the objects of non-pecuniary damage is a dynamic and historically shifting phenomenon, depending on values accepted by the society, impact of social and political factors. Persons life, health, liberty, honour, dignity and private life as the objects of non-pecuniary damage redress are particularly discovered on the fourth chapter of this work, as well as an opportunity to claim for non-pecuniary damage redress in a case of the infringement of contractual obligations. The particularities of specific objects of non-pecuniary damage and conditions when this kind of redress is available or restricted in certain countries is also being exposed.

The objects of non-pecuniary damage and their theoretical and practical differencies in Lithunian, Italian, Great Britain, American, German and French legal systems are analysed in this Master work. It is attempted to show, that a right to non-pecuniary damage redress after infringement of non-economical values is being expanded both - in singular and bipolar countries, as a result of the concept of human rights doctrine and aspiration to entirely implement the principle of damage compensation, though accepting the impossibility of restitutio in integrum in the field of non-pecuniary damage because of the specificity of the lost value. The primary aim of this work is to explore the objects of non-pecuniary damage, the trends of their development and application in judicial practice, to reveal the requirements, raised in every case of the infringement of the object, and the restrictions applied to the redress of non-pecuniary damage. Therefore, with the help of comparative, historical, logical, systemic and other methods, the experience of chosen countries is analysed, trying to envisage not only some similarities, but also to reveal the diferrencies, applied in the implementation process of the right to non-pecuniary damage. The work consists of introduction, four chapters, conclusions, the list of literature and summary. Tha aim of the first chapter is to disclose particular theoretical aspects of non-pecuniary damage, such as the functions of non-pecuniary damage redress and a concept, solidified in legal acts of variuos countries. The second part of this work describes the diferrencies of the objects of non-pecuniary damage redress in bipolar and singular countries, which, because of the increasing influence of human rights doctrine nowadays is not a clear-cut distinction. The third chapter – "The retrospective review of the object of non-pecuniary damage" proves the fact, that the range of the objects of non-pecuniary damage is a dynamic and historically shifting phenomenon, depending on values accepted by the society, impact of social and political factors. Persons life, health, liberty, honour, dignity and private life as the objects of non-pecuniary damage redress are particularly discovered on the fourth chapter of this work, as well as an opportunity to claim for non-pecuniary damage redress in a case of the infringement of contractual obligations. The particularities of specific objects of non-pecuniary damage and conditions when this kind of redress is available or restricted in certain countries is also being exposed.

This article belongs to the Special Issue Social Sciences Teaching in the Face of the Global Challenges of the 21st Century ; [Abstract] The dynamics that today's society is facing require critical citizens capable of understanding the complexity of problems from their various dimensions. This work aimed to investigate the social representations that future primary school teachers have about socio-environmental problems, sustainability, purposes of socio-environmental education, and strategies to train in Global Citizenship Education and in Education for Sustainable Development. An exploratory case study was carried out, framed in an action-research approach in the classes of Social Sciences Teaching of the Primary Education Degree of two universities in Galicia (Spain): the University of A Coruña and the University of Santiago de Compostela. A quantitative and qualitative analysis was developed by applying a questionnaire to a sample of 200 students. The results showed that students focus on problems such as climate change or environmental pollution, leaving aside issues such as social inequalities, poverty, or gender issues. In addition, they have difficulties in recognizing the strategies by which teachers can provide their students with critical thinking that leads to social transformation. Significant differences were observed in some researched aspects according to the university of origin, the grade, and the gender of the students, with gender being the one that influenced the greatest number of questions. ; This research was funded by the Erasmus+ Programme of the European Union within the action KA2—Cooperation for innovation and the exchange of good practices—Capacity Building in the field of Higher Education, grant number 609897-EPP-1-2019-1-ES-EPPKA2-CBHE-JP

Discusses the critique of modernity portrayed in Georg Simmel's Philosophie des Geldes ([Philosophy of Money] 1900). Although many 19th-century German intellectuals saw modernity as a threat to certain distinctive & uniquely valuable aspects of German politics & culture, Simmel depicted modern society as confusing & dangerous, but potentially liberating. Simmel argued that the processes of modernization could give expression to human powers, values, & traits that were uncultivated or totally repressed in the premodern era. However, this view of modernity as epiphany was countered by the more negative aspects of modernity cited by Simmel, who claimed that modern society was shaped & biased by the specific features of an advanced capitalist economy grounded almost solely in money, & the modern emphasis on capital, technology, & material goods inspired alienation. Simmel suggested that money, technology, & material goods bore little relation to human feelings, values, & desires; under these circumstances, modernity undermined traditional visions of reality & created a tremendous gap between what was valued by society & individuals. However, Simmel did not claim that alienation was exclusive to modernity, & he argued that intelligent & committed individuals could transcend this alienation. T. Sevier

Summary: Stress in social work is frequently experienced by practitioners and is attributed to a range of work-related factors. This study explored the manifestation of burnout, perceived social support, and work-life balance in 73 social workers in two cities in south India. A cross-sectional quantitative design was used. Data were collected based on survey methodology and three standardized instruments were administered to assess the manifestation of our key variables. Multiple regression analysis was used to identify the predictors of burnout. Findings: Results indicated high levels of burnout and low levels of social support and work-life balance in respondents. No significant differences were seen in the key variables of the study based on selected sociodemographic factors. Both social support and work-life balance were extracted as significant predictors of burnout. Application: We suggest that issues related to burnout and compassion fatigue are key aspects that need to be incorporated within the social work curriculum in educational programs in India. A focus on maintaining a healthy work-life balance, and the importance of self-care in maintaining good health and wellbeing are key elements that need to be emphasized. We make use of the literature to offer suggestive measures that can be taken to enhance the provision of social support, maintain better work-life balance and reduce the incidence of burnout in social work practitioners. This will in the long run bode well for the mental health and wellbeing of the professionals besides ensuring better quality of service provision to the community that they work with.

Abstract The visualization of Information Science as a postmodern science must aim at overcoming borderline dominant models, surpassing simplistic methodological impasses, and covering complex phenomena. In this regard, the article is inserted in the epistemological discussions, selecting social epistemology and decolonial thought as its themes. Its purpose is to identify the possible convergences between decolonial thought and social epistemology and, based on that, to propose, in an essay-like way, a decolonial social epistemology. In the methodological aspect, this is an exploratory, qualitative, and bibliographic research. The technical procedure for the analysis of the bibliography took place using a non-probabilistic approach, by judgment. The main result of this article is the construction of a historical and epistemological panorama that makes possible the approximation of thematics that, although produced in different contexts and interests, converge in a common objective: that of constituting a social, democratic epistemic field and that does not disregard the different subjects of knowledge. Thus, the reflections that combine the proposal of social epistemology with the decolonial thought or movement may bring theoretical panoramas and perspectives closer to the professional practice and research aimed at the 21st century informational context.

Cover -- Contents -- List of Illustrations -- Preface -- Acknowledgements -- Chapter 1 The Idea of a Fourth Age -- Chapter 2 The Shadow of Long-Term Care -- Chapter 3 Demographic and Epidemiological Aspects of the Fourth Age -- Chapter 4 Frailty and the Fourth Age -- Chapter 5 Abjection and the Fourth Age -- Chapter 6 Care and the Moral Identity of the Fourth Age -- Chapter 7 Bridges and Barriers between the Third and the Fourth Age -- Chapter 8 Fashioning a Future for Fourth Age Studies -- References -- Index.