Suchergebnisse

Este artículo pone de manifiesto algunas críticas sobre el concepto de "competencia" tal como actualmente lo emplea la Nacional Council for Vocational Qualifications1 y que previamente también utilizó la Manpower Services Commission2. Se argumenta que el modelo behaviorista o conductista en el que se sustenta el "movimiento de la competencia" es sólo una de las múltiples formas en las que se puede entender este concepto dentro de las ciencias sociales. A través del concepto de Bernstein sobre "discurso pedagógico" se explica por qué estas instituciones han promovido este modelo concreto. En este sentido, se argumenta que la competencia está relacionada con un contexto político determinado y, de manera más amplia, con un conjunto de políticas asociadas. Así, el fomento de la competencia se entiende como una aspiración política de la Nueva Derecha para cambiar la cultura de las instituciones británicas y la vida económica siguiendo los planteamientos de una ideología de mercado neoliberal. Asimismo, se analizan los problemas de la competencia en relación a la metodología y a la forma cómo se representa "el mundo del trabajo" y la competencia. ; This paper raises some critical issues concerning 'competency' as represented, today, by the National Council for Vocational Qualifications and, earlier, by the Manpower Services Commission. It is argued that the narrowly behaviouristic model supported by the 'competency movement' is only one of the many ways in which competence has been approached within the social sciences. The issue of why those agencies should have promoted this particular model of competence is explored, using Bernstein's concept of 'pedagogic discourse'. It is argued that competency should be located within the political context of the policies with which it is associated. The promotion of competency can be understood in terms of political aspirations of the New Right to change the culture of British institutions and economic life in the direction of a neo-liberal market ideology. The problems of competency are explored with reference to its methodology and the manner in which-it represents 'the world of work' and competence within it. ; Grupo de Investigación FORCE (Formación Centrada en la Escuela) Universidad de Granada

This paper raises some critical issues concerning 'competency' as represented, today, by the National Council for Vocational Qualifications and, earlier, by the Manpower Services Commission. It is argued that the narrowly behaviouristic model supported by the 'competency movement' is only one of the many ways in which competence has been approached within the social sciences. The issue of why those agencies should have promoted this particular model of competence is explored, using Bernstein's concept of 'pedagogic discourse'. It is argued that competency should be located within the political context of the policies with which it is associated. The promotion of competency can be understood in terms of political aspirations of the New Right to change the culture of British institutions and economic life in the direction of a neo-liberal market ideology. The problems of competency are explored with reference to its methodology and the manner in which-it represents 'the world of work' and competence within it.

ABSTRACT
Not all relevant data come in structured formats. We created this teaching case to introduce students to an important data analysis technique that can be used on unstructured data: text analytics. This case focuses on why MD&A disclosures may provide auditors, regulators, and investors with decision-relevant information during the global pandemic. There are a wide variety of tools that can be used to introduce accounting students to text analytics. In the Teaching Notes, we provide instructions for Alteryx, a technology that offers a low-code solution to text analytics. Low-code solutions allow faculty and students to focus on critical thinking and applying text analytics to accounting. The learning objectives are (1) expand students' understanding of text analytics in an accounting setting, (2) develop students' skills necessary for performing text analytics, and (3) expand students' critical thinking skills as they apply text analytics in accounting or business contexts.
Data Availability: Data are available from public sources cited in the text and materials that are available for download.

Those interested in studying the relationship between law and social movements have a wide variety of theoretical and empirical research to draw on, from both social movement theory and legal studies. Yet these disparate studies of law and social movements rarely engage with each other. In this chapter, we review current developments in research on law and social movements and summarize the chapters in this special issue. These chapters offer insight into the multivalent nature of law for social movements, the factors shaping movements' strategic engagements with the legal system, the relationship between law and identity for social movement activists, and the complex role that cause lawyers play in social movement processes and dynamics. [Copyright Elsevier Ltd.]

ABSTRACT
This instructional case presents available facts and circumstances surrounding Fortress Reinsurance (Fortress Re). Fortress Re, an agent securing aviation reinsurance, managed a reinsurance pool that covered all four planes involved in the September 11, 2001 disaster. Fortress Re had engaged in deceptive financial reporting, misleading its business partners to believe they were protected in the event of catastrophic loss. The events on 9/11 led to the discovery of this fraud, resulting in multiple lawsuits against Fortress Re, its owners, and its auditor, Deloitte. The case explores the questionable financial reporting and auditing practices employed, as well as significant charitable contributions made with fraudulent funds. The case can serve as an instructional resource for teaching financial accounting, auditing, tax, ethics, and law. The instructional use of this case has been tested in undergraduate and graduate classes. The case can improve students' research skills, since students must use the Accounting Standards Codification and IASB website to answer the financial accounting questions, and a tax research database to address the tax questions. A survey assessing the case found that students exhibited an understanding of and an interest in the case.