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The purpose of this paper is to examine the role of accounting in the enactment of the Napoleonic imperial project in Tuscany and the Kingdom of Naples in the early…
The purpose of this paper is to examine the role of accounting in the enactment of the Napoleonic imperial project in Tuscany and the Kingdom of Naples in the early nineteenth century.
The study adopts the Foucauldian theoretical framework of governmentality and a comparative approach to highlight similarities and differences between the two regions.
The presence of different cultural understandings and structures of power meant that in Tuscany accounting mirrored and reinforced the existing power structure, whereas in the Kingdom of Naples accounting practices were constitutive of power relations and acted as a compensatory mechanism. In the Kingdom of Naples, where local elites had been traditionally involved in ruling municipalities, control of accounting information and the use of resources “re-adjusted” the balance of power in favour of the French whilst letting local population believe that Napoleon was respectful of local customs.
The ability of accounting technologies to act as compensatory mechanisms within governmentality systems paves the way to further investigations about the relationships between accounting and other governmentality technologies as well as the adjustment mechanisms leading to accounting resilience in different contexts.
By identifying accounting as an adaptive instrument supporting less obvious practices of domination the study helps unmask a hidden mechanism underlying attempts to know, govern and control populations which still characterises modern forms of imperialism.
The comparative perspective leads to a new specification of the multifaceted roles that accounting plays in different cultural and political contexts in the achievement of the same set of imperial goals and enhances understanding of the translation of politics, rhetoric and power into a set of administrative tasks and calculative practices.
This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental…
This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental disabilities (I/DD) based on policies and practices in the United States. Relevant research findings are utilized to explore ethical principles involved in educational decision making for secondary students with I/DD, with discussions on how these are intertwined with U.S. policy. I/DD and inclusion, as described in the research literature and U.S. policy, are defined and the current status of inclusive practices are described. Next, an exploration of the rationale, as supported by empirical evidence, for educating students at the secondary level with I/DD, primarily with their peers who do not have identified disabilities, is shared along with the counter-narrative. Connections of inclusion to post-school outcomes and the lived educational experiences of students with and without disabilities and educators are considered, including ethical dilemmas and conflicts. Finally, factors influencing the application of inclusionary practices are provided.
According to the literature, a lack of resources is seen as a major barrier of implementing inclusive education. Previous studies, which have mostly been limited to the…
According to the literature, a lack of resources is seen as a major barrier of implementing inclusive education. Previous studies, which have mostly been limited to the perspective of teachers, show that the perception of resources has a considerable influence on teachers' self-efficacy and in particular on their attitude towards inclusive education. The 'Perception of Resources Questionnaire' (PRQ) by Goldan and Schwab (2018) is the first instrument to assess the perspective of students. The PRQ was applied in the present study comprising N = 701 students from lower-secondary level in Germany. It is aimed to explore whether the perception of resources has an effect on relevant dimensions on the side of the students. Results of multilevel regression analyses show that students' perception of resources is a significant predictor of their well-being in school, academic self-concept and social inclusion. Finally, the results are discussed with regard to practical implications.
Dutch policing has followed the three generations of community policing identified elsewhere. The paper outlines the three waves, arguing that progressive Dutch society…
Dutch policing has followed the three generations of community policing identified elsewhere. The paper outlines the three waves, arguing that progressive Dutch society has influenced policing styles, giving Dutch policing a strong social orientation. The material draws on action research projects from the 1970s and 1980s and current innovations with special attention to developments in Amsterdam and Utrecht in which the authors are involved as researchers or consultants. Following models from the USA there is a tendency to run hard and soft features of policing together. Contemporary community policing has then both a problem‐solving and a crime‐control rhetoric. New‐style community beat officers are better integrated into the organisation and are strongly involved in crime prevention. Difficulties arise in areas that are not conventional communities, such as inner cities, with a diverse public, an accumulation of social problems side‐by‐side with “entertainment”, and a potential for public order disturbances. Policing in The Netherlands has changed significantly in recent years to an emphasis on problem solving, partnerships with other agencies, crime prevention, fostering self‐reliance among citizens, and sponsoring the return of early social control mechanisms in public life – in schools, transport and with “town patrols” on the streets. Police have taken others on board and have relinquished their monopoly on safety and crime.
– The purpose of this paper is to explore the relationship between different aspects of public library use with elements of economic growth and development.
The purpose of this paper is to explore the relationship between different aspects of public library use with elements of economic growth and development.
Statistical correlations were performed to uncover statistically significant relationships.
Relationships are not uniform: strongly positive relationships exist between education and visits, circulation and library programmes, savings and visits and circulation and programmes, and a strongly negative relationship exists between health and circulation.
Only one proxy variable for each of the economic development indicators was used, including the fact that others might have revealed other information.
The revealed relationships should be kept in mind by librarians and policymakers as decisions to change library services that might trickle down to citizens through economic growth and development.
This paper brings together a variety of economic growth and development factors and several aspects of public library use in a single framework.