Section 2

Author(s):  
Frédéric Pouillaude

The first feature of the transformation described above consists in the dissolution of stable companies. Temporary and local coalitions took the place of stable teams of salaried collaborators (what used to be called “companies). These coalitions brought together around a defined project a group of individuals with their own independent artistic careers. The coalition model is both liberal and libertarian, in linking labor to the temporary mission and the circumscribed consent of the participants. Yet its presence in dance is not merely a response to economic pressures, as the dissolution of Mathilde Monnier’s company in 1999 indicates. This was not driven by real financial necessity (the company was well known and in receipt of funding as a Centre Chorégraphique National) but rather responded to the state of impasse generated by salaried employment within a company (what Monnier calls “family neurosis”) and to an acute consciousness that the reciprocal engagement of dancer and choreographer did not reach beyond mutual investment in particular projects. Precarity of labor thus became an internal artistic norm. The absence of permanent (or at least long-term) contracts for performers was no longer deplored; such contracts were shunned for reasons internal to artistic production. The regime of freelance work was no longer a poor substitute for coveted salaried employment; it became the social manifestation and indispensable accompaniment of dance artists’ acceptance and embodiment of economic liberalism. Boris Charmatz articulates the shift in exemplary fashion, defining freelancing as “accepting and embodying (social) precarity for the benefit of (artistic) exchange” (...

2018 ◽  
Vol 17 (3) ◽  
pp. 889-912
Author(s):  
Maria Luíza Farias Diniz ◽  
Aldo Leonardo Cunha Callado

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.


2006 ◽  
Vol 31 (3) ◽  
pp. 26-33 ◽  
Author(s):  
Catherine Forbes ◽  
Brett Inder ◽  
Sunitha Raman

On any given night in Victoria, around 4,000 children and young people live under the care and protection of the State. For many young people, this care extends over a long period of time, sometimes until their 18th birthday. It is well documented that young people leaving State care often lack the social and economic resources to assist them in making the transition into independent living. As a consequence, the long-term life outcomes from this group are frequently very poor. A recent report from the Centre for Excellence in Child and Family Welfare in partnership with Monash University estimated that, for a typical cohort of 450 young people who leave care in Victoria each year, the direct cost to the State resulting from these poor outcomes is $332.5 million. The estimated average outcomes of the leaving care population are based on a recent survey involving sixty young people who had spent at least two years in care as teenagers. This paper provides an overview of the economic methodology used to estimate this cost, and provides discussion of the motivation for measuring outcomes in terms of costs to the State.


10.12737/4890 ◽  
2014 ◽  
Vol 3 (1) ◽  
pp. 30-37
Author(s):  
Смирнов ◽  
E. Smirnov

The issue of harmonization between the goals of the state, the company and an individual is considered. Main approaches designed to goals identification and formalization are examined. Major shortcomings of criteria, applied to define goals achieving and of techniques for calculating thereof are highlighted. The author proposes a new criterion to link the level of a company’s technological capabilities with workers’ labor outcomes, which, in turn, helps to harmonize long-term and short-term development of the state, a company and an individual. Using the proposed criterion, the author concludes, would facilitate a transfer to managed economic development.


2021 ◽  
Vol 14 (4) ◽  
pp. 2322-2337
Author(s):  
Maria Carolina Chaves de Sousa ◽  
Peter Mann de Toledo ◽  
Filipe Gomes Dias

At the beginning of the 20th century, urbanization and occupation of privileged spaces at the expense of “lowland” spaces and close to a floodplain. The “lowlands” were occupied by a population, mostly with socioeconomic needs, forming housing groups susceptible to flooding and flooding. To bring the recognition of rights to these occupants, a land regularization work was carried out by the Federal University of Pará - UFPA, together with public entities from the State and the Union. The article aims to present and compare the degree of socio-environmental vulnerability in the area of land C of UFPA in the municipality of Belém, object of land regularization activity, applying indicators and indices related to social, economic, legal and environmental issues. The results show that the degree of vulnerability is high in the years surveyed, concluding that the legal regularization work carried out in the area was only patrimonial, in order to transfer responsibilities for land use to the beneficiary residents and the recognition of the right of that title by law. . Effective land regularization work should involve a set of bodies responsible for the social, environmental, urban and land areas so that, in a concatenated and long-term manner, the work carried out is carried out so that the results are captured by the indicators and that the data decrease the degree of socio-environmental vulnerability in the studied area.


2020 ◽  

Historically, crises such as the COVID-19 pandemic have prompted politicians to break up dead-locked structures and implement far-reaching reforms. Path dependencies can be interrupted in times of crisis. This volume examines the social impact of the current pandemic as well as both the long-term challenges it poses and the potential it offers from the perspective of economic and business ethics. How has the COVID-19 crisis changed the balance of power between the state, markets and business? What are the obligations of companies during a pandemic? To what extent are the fight against the coronavirus crisis and that against the climate crisis compatible? What role can and should business ethics play in times of crisis? With contributions by Prof. Dr. Michael S. Aßländer; Prof. Dr. Jörg Althammer; Prof. Dr. Martin Büscher; Niklas Dummer, M.A.; Dr. habil. Michael Ehret; Miriam Fink; Prof. Dr. Manfred Fischedick; Prof. Dr. Nils Goldschmidt; Prof. Dr. Hanns-Stephan Haas; PD Dr. Michaela Haase; Prof. Dr. Ludger Heidbrink; Prof. Dr. Ulrich Hemel; Prof. Dr. Lars Hochmann; Ruzana Liburkina, M.A.; Mark McAdam; Prof. em. Dietmar Mieth; Prof. Dr. Dr. Elmar Nass; Dr. Laura Otto; Prof. Dr. Reinhard Pfriem; Prof. Dr. Ingo Pies; Prof. em. Birger Priddat; Frauke Remmers; Dr. Bastian Ronge; Prof. Dr. Hartmut Rosa; Prof. em. Hermann Sautter; Dr. Philipp Schepelmann; Prof. Dr. Dr. Ulrich Schmidt; Prof. Dr. Markus Scholz; Prof. Dr. Andreas Suchanek; Prof. em. Peter Ulrich


2021 ◽  
Vol 11 (1-2) ◽  
pp. 111-142

This article analyzes the impacts of the COVID-19 pandemic on the lives of the Amazonian populations of Brazil. Following the social quality approach, it inquires into how COVID-19 intertwined with and reinforced underlying trends and inequalities in different life domains expressed in long-term societal complexities, urban–rural dynamics, and environmental transformations. The article finds that the pandemic, following coloniality of power patterns, has been instrumentalized as a necropolitical tool, and has disproportionately impacted certain peoples and territories based on ethnoracial bias. The collapse of the local health system in the State of Amazonas is a systemic burden, not serendipity. A dialogue is proposed between decolonial and social quality approaches to analyze, unveil, and denounce the interplay between the coloniality of power patterns in non-Western contexts.


2020 ◽  
Vol 51 (1-2) ◽  
pp. 5-24
Author(s):  
Anna Bræmer Warburg ◽  
Steffen Jensen

This article explores the social and moral implications of Duterte's war on drugs in a poor, urban neighbourhood in Manila, the Philippines. Drawing on long-term ethnographic fieldwork, surveys, and human rights interventions, the article sheds light on policing practices, social relations, and moral discourses by examining central perspectives of the state police implementing the drug war, of local policing actors engaging with informal policing structures, and of residents dealing with everyday insecurities. It argues that the drug war has produced a climate of ambiguous fear on the ground, which has reconfigured and destabilised social relations between residents and the state as well as among residents. Furthermore, this has led to a number of subordinate moral discourses — centred on social justice, family, and religion — with divergent perceptions on the drug war and the extent to which violence is deemed legitimate.


2021 ◽  
Vol 4 (2) ◽  
pp. 172-190
Author(s):  
Kenny Ardillah

This study aims to prove empirically social contribution value, ownership concentration, and ownership circulation have a positive influence on corporate sustainable growth which is controlled by leverage and profitability. This study theory focuses on agency theory and stakeholder theory. The study sample focuses on state-owned companies listed on the Indonesia Stock Exchange in the 2014-2019 period. The data of this study’s sample used certain selection criteria with the use of the purposive sampling method to obtain 83 data that became the study sample. Data were analyzed using the multiple regression analysis methods. The results of this study indicate that social contribution value doesn’t influence corporate sustainable growth which is controlled by leverage and profitability. Ownership concentration and ownership circulation don’t influence corporate sustainable growth which is controlled by leverage and profitability. The social contribution value is a form of social and environmental responsibility for the company's operations towards stakeholders that don’t support the corporate sustainable growth of the company in the long term. The spread of the company’s share ownership structures that traded highly and weren’t concentrated on certain parties of shareholders can’t support the implementation of decisions made by management to increase the corporate sustainable growth. Because of its limitations, future studies can reflect the extent to which the assessment of corporate social contributions is carried out by one sector of a company other than state-owned companies.


2020 ◽  
pp. 202-227
Author(s):  
Thomas Leng

This chapter considers the infamous Cokayne Project of 1614–17, whereby the Merchant Adventurers lost their privileges to a new company formed to convert the expert of semi-manufactured cloths with the fully finished product. It focuses on how the project was experienced by the Company and its members, as well as its long-term impact. The Cokayne Project is presented as an experiment in corporate commercial government which attempted to wed governed and free trade. As well as attracting outsiders, many Merchant Adventurers were drawn to its promise of breaking down corporate barriers between different markets. However, the project threatened the dissolution of the social structure of the Merchant Adventurers’ trade, leading to protests from the factors at Hamburg. Although these protests helped to keep alive the Company’s discursive traditions, the Cokayne Project presaged divisions within the Company’s ranks that would grow as the century went on.


2020 ◽  
pp. 3-7
Author(s):  
S. K. Bostan

In the article it was noted, that the new ukrainian government is trying to decide the problems in the ukrainian’s society, but its actions are directed first of all at the achievement of the short-term, specific tasks to stabilize the situation in the country. It was emphasized, that its actions can produce some positive results, but the maximum level of their effectiveness can will be, if these tactical tasks will be realized on the basis of long term state strategy. It is determined that the state strategy is a moving social contract social contract concluded by the state government with citizens for a certain period and providing for perspective and long-term planning of the state development. The importance of the state strategy consists in openly proposals of the social values. It founds the basics for the social solidarity in achieving goals and so it constituted the state as unity power. The expediency of establishing a long term for implementing a state development strategy in Ukraine and building a democratic, social state of law as its ultimate goal have been paid attention to. It was emphasized that the determination of the constituent elements of a state strategy can be accomplished by the division of the state as an object of strategic planning into a number of “sub-objects” that have more specific short or medium-term tactical goals in the process. It was suggested that to rely on the scientific apparatus of the theory of state and law for defining these “sub-objects”. But it is a basic fact that the state as a social phenomenon consists of three main components, namely: form, content and essence. It was pointed out the form of the state as an external expression of the content and essence of the state, which are manifested through such elements as the form of political regime, form of state government and form of state-territorial structure. It was stressed out that the content is a sort of ordered set of institutional elements that make up the state. The essence of the state is a set of features of the state, which in unity reflect its qualitative properties, manifested through the functions of the state. It was were summarized that through consideration such elements should determine the long-term of development of the Ukrainian state, which will allow to optimize the process of political-public administration and to ensure its stability, consistency and continuity, based on clearly formulated long-term objectives.


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