scholarly journals Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

2014 ◽  
Vol 25 (spe) ◽  
pp. 346-354 ◽  
Author(s):  
Adriana Rodrigues Silva

This study focuses on the social and economic aspects and institutional relationships that determined a unique pattern of inequality. We aim to examine the particular role of accounting as a practice used to dehumanize an entire class of people. The primary purpose of this study is not to examine slavery's profitability but rather to identify how accounting practices served slavery. A qualitative research method is applied in this study. Regarding technical procedures, this study makes use of bibliographic and documentary sources. For the purpose of this investigation, and in accordance with bibliographic and documentary research methods, we analyze scientific articles, books and documents from the Brazilian National Archive, the Brazilian Historic and Geographic Institute and the Brazilian National Library Foundation. In light of what was discovered through the study's development, we can consider accounting as a tool that is more active than passive and, therefore, as a tool that was used to support the slave regime. In essence, accounting was used to convert a human's qualitative attributes into a limited number of categories (age, gender, race), through which slaves were differentiated and monetized to facilitate commercial trafficking. We believe that accounting practices facilitated slave trading, conversion and exploitation, procedures that completely ignored qualitative and human dimensions of slavery. Opportunities for future studies on accounting in the slave period, as is the case of other oppressive regimes, are infinite, especially in the case of Brazil.

2021 ◽  
pp. 1-14
Author(s):  
Valeria Manera ◽  
Guenda Galperti ◽  
Erika Rovini ◽  
Radia Zeghari ◽  
Gianmaria Mancioppi ◽  
...  

Background: Social apathy, a reduction in initiative in proposing or engaging in social activities or interactions, is common in mild neurocognitive disorders (MND). Current apathy assessment relies on self-reports or clinical scales, but growing attention is devoted to defining more objective, measurable and non-invasive apathy proxies. Objective: In the present study we investigated the interest of recording action kinematics in a social reach-to-grasp task for the assessment of social apathy. Methods: Thirty participants took part in the study: 11 healthy controls (HC; 6 females, mean age = 68.3±10.5 years) and 19 subjects with MND (13 females, mean age = 75.7±6.3 years). Based on the Diagnostic Criteria for Apathy, MND subjects were classified as socially apathetic (A-MND, N = 9) versus non-apathetic (NA-MND, N = 10). SensRing, a ring-shaped wearable sensor, was placed on their index finger, and subjects were asked to reach and grasp a can to place it into a cup (individual condition) and pass it to a partner (social condition). Results: In the reach-to-grasp phase of the action, HC and NA-MND showed different acceleration and velocity profiles in the social versus individual condition. No differences were found for A-MND. Conclusion: Previous studies showed the interest of recording patients’ level of weekly motor activity for apathy assessment. Here we showed that a 10-min reach-to-grasp task may provide information to differentiate socially apathetic and non-apathetic subjects with MND, thus providing a tool easily usable in the clinical practice. Future studies with a bigger sample are needed to better characterize these findings.


Author(s):  
Graham P. Cornish

The new information environment is a combination of technical advances and cultural attitudes; both of these have major implications for the role of the national library. As part of a Unesco-funded study in 1990, a survey was carried out to determine how national libraries were coping with the present situation; the situation varies, but there is cause for concern. The three basic characteristics of a national library – that it is publicly funded, gives access to the public, and acts as the national archive of material published in the country – are all called into question. Functions such as collection building, exploitation of the collections, and creation of the national bibliographic record need to be rethought. The new information environment has much to contribute to the handicapped, and national libraries should ensure the development of services for those with special needs. They need to respond to the changing situation rapidly by taking the lead in their respective countries; failure to take the initiative will leave it to be taken by people who will make decisions on purely technical, economic or political grounds.


2012 ◽  
Vol 10 (1) ◽  
pp. 147470491201000 ◽  
Author(s):  
Albrecht I. Schulte-Hostedde ◽  
Mark A. Eys ◽  
Michael Emond ◽  
Michael Buzdon

Sport provides a context in which mate choice can be facilitated by the display of athletic prowess. Previous work has shown that, for females, team sport athletes are more desirable as mates than individual sport athletes and non-participants. In the present study, the perceptions of males and females were examined regarding potential mates based on sport participation. It was predicted that team sport athletes would be more positively perceived than individual sport athletes and non-participants by both males and females. A questionnaire, a photograph, and manipulated descriptions were used to gauge perceptual differences with respect to team sport athletes, individual sport athletes, and extracurricular club participants for 125 females and 119 males from a Canadian university. Both team and individual sport athletes were perceived as being less lazy, more competitive, and healthier than non-participants by both males and females. Interestingly, females perceived male athletes as more promiscuous than non-athletes, which upholds predictions based on previous research indicating (a) athletes have more sexual partners than non-athletes, and (b) females find athletes more desirable as partners than non-participants. Surprisingly, only males perceived female team sport athletes as more dependable than non-participants, and both team and individual sport athletes as more ambitious. This raises questions regarding the initial hypothesis that male team athletes would be perceived positively by females because of qualities such as the ability to cooperate, likeability, and the acceptance of responsibilities necessary for group functioning. Future studies should examine similar questions with a larger sample size that encompasses multiple contexts, taking into account the role of the social profile of sport in relation to mate choice and perception.


2018 ◽  
Vol 15 (1) ◽  
pp. 149
Author(s):  
Dede Burhanudin

Boen Bioyang Temple, located in Surabaya City, is one of the houses of worship in Indonesia that still cling to the purity of Confucian religious teachings. Especially, it still maintains the pure values of Confucian tea¬chings that do not go through syncretism like other temples. Temples in Indonesia are mostly Tridharma temples used by three religions, namely Confucianism, Buddhism and Taoism. This article wishes to reveal (1) the context and historical back¬-ground of the founders of Boen Bio Temple, which includes the time, the founding figures, and the conditions of the community around that time; (2) data on the architectural model of the building, and the objects as well as the philosophical meanings contained therein and (3) the role of religious spreading and the social and cultural use since its inception to date. The expected benefits of this research can add to the religious treasures of the Indonesian archipelago, exploring the values of local wis¬dom. These also conserve and preserve historical religious places of worship in Indonesia, especially the Confucian Chinese people who are Confucians in Surabaya and generally the people of Indonesia. Basically, the research method used here is descriptive and quali-tative, related to history. The use of such methods may present evidence of evidence and facts contained in the temple through the stages of historical studies. A historical approach is made to describe the historical back¬ground of the existence of a historic place of worship, while the archae¬ological approach is done to describe the ancient objects and the symbols within them. Keywords: Temple, Confucianism, Chinese, Surabaya, Indonesia. Latar belakang penelitian Klenteng Boen Bio yang ada di Kota Surabaya ini, adalah salah satu satu tempat ibadah di Indonesia yang masih berpegang teguh pada kemurnian ajaran agama Khonghucu. Teru-tama masih mempertahankan nilai-nilai murni ajaran Khonghucu yang tidak mengalami sinkretisme seperti kelenteng-kelenteng lainnya. Jika Kelenteng-kelenteng di Indonesia kebanyakan merupakan kelenteng Tri-dhar¬¬ma yang digunakan oleh tiga agama, yakni Khonghucu, Budha dan Tao. Adapun tujuan dan manfaat dari penelitian ini diantaranya (1) untuk mengungkapkan konteks latar sejarah berdirinya Klenteng Boen Bio, yang meliputi waktu, pendiri, serta kondisi masyarakat di sekitar saat itu. (2) Didapatnya data tentang model aristektur bangunan, dan benda-benda berikut makna filosofis yang terkandung di dalamnya serta (3) mengetahui peran penyebaran agama serta pemanfaatan sosial budaya sejak awal berdirinya sampai saat ini. Manfaat yang diharapkan dari penelitian ini dapat menambah khazanah keagamaan Nusantara, menggali nilai-nilai kearifan lokal dan mengkonservasi dan melestarikan tempat-tempat iba¬dah keagamaan bersejarah di Indonesia. khususnya masyarakat Tionghoa yang beragama Khonghucu di Surabaya dan umumnya masyarakat Indonesia. Secara mendasar metode penelitian ini deskriptif kualitatif yang terkait dengan sejarah dan kekunoan.Penggunaan metode tersebut diharap¬kan dapat memaparkan bukti temuan dan fakta yang terdapat pada Klen¬teng tersebut melalui tahapan kajian sejarah. Pendekatan yang dilakukan disesuaikan dengan sifat penelitian yang akan dilakukan yaitu historis dan arkeologis. Pendekatan historis dilakukan untuk men-deskripsikan latar belakang sejarah keberadaan rumah ibadah bersejarah, sedang¬kan pende¬ka¬tan arkeologis dilakukan untuk mendeskripsikan benda-benda kuno serta simbol yang ada didalamnya.Karena keterbatasan waktu dan teknis, maka dalam penelitian ini hanya di analisis melalui pendekatan sejarah. Kata Kunci: Klenteng, Khonghucu, Tionghoa, Kota Surabaya, Indonesia.


2013 ◽  
Vol 79 (1) ◽  
pp. 49-70 ◽  
Author(s):  
Jacques Bourgault ◽  
Karolien Van Dorpe

In the past couple of decades, a wide range of managerial reforms have been witnessed in many OECD countries. These reforms may have significantly affected the identity of top civil servants. This change in identity may, in turn, have an impact on the performance of top officials, their roles, their views, their relations with political personnel and their expected competencies. Within a sample of countries (Belgium, Canada, Denmark, and the Netherlands) we explore these reforms, the changes that have occurred in top officials’ identity (personal, role and social) with document analysis and a series of interviews. We conclude that in all cases, regardless of the goals or the intensity of the reforms, there is now more individualization, more mobility, fixed-term contracts and more accountability. We did not find a full-blown managerial or any unambiguous evolution towards a pure managerial identity. Points for practitioners Managerial reforms certainly affect the relationships between politicians and top civil servants. Role perceptions of top civil servants are, depending on the context, more resistant to change than expected. Despite the omnipresent managerial discourse, the role of policy advisor remains very important. Corporate management designs tend to facilitate corporate identification, the type of employment relationship, contract and level of goals, thus affecting the social identity of top civil servants.


Author(s):  
Nelsón Ramalho ◽  
◽  
Ana Moreno ◽  
Sandra Neves ◽  
◽  
...  

The creation of Multidisciplinary Teams to monitor patients with COVID-19 and those infected with SARS-CoV-2 in a situation of home confinement was one of the measures established by the Portuguese government to help stop the spreading of the infection in the parishes of the Lisbon Metropolitan Area more affected by the pandemic. To know its way of functioning and acting, as well as the role of social workers in the context of crisis and public health emergency, a qualitative study was developed based on interviews by focus groups and document analysis. It was found that the Multidisciplinary Teams and the intervention model carried out were fundamental in helping to break the transmission chains and prevent the growth of new contamination, with social workers having a crucial role in supporting the most vulnerable households in a containment situation.


2019 ◽  
Vol 6 (2) ◽  
pp. 49
Author(s):  
Bali Widodo ◽  
Egi Nurholis

Tujuan tulisan ini untuk mengetahui bagaimana peranan Pendidikan Kewarganegaraan dalam meminimalisir terjadinya bencana sosial. Dalam perjalanan panjang sejarah bangsa Indonesia, diuraikan secara jelas bahwa negara Indonesia dibangun atas adanya perbedaan suku bangsa, budaya, adat istiadat dan agama. Keberagaman ini rentan untuk terjadinya bencana sosial. Ketegangan sosial dan konflik horisontal serta teror masih acapkali terjadi. Pendidikan Kewarganegaraan sebagai pendidikan nilai dan karakter Pancasila menyiapkan generasi muda menjadi warga negara Pancasilais yang cinta tanah air, mempunyai sikap untuk membela negara dan siap berkorban demi keutuhan bangsa dan negara. Metode penelitian yang digunakan adalah jenis penelitian kualitatif yang bersifat deskriptif terhadap realitas yang ada dengan tujuan untuk mendapatkan kebenaran ilmiah yang alamiah dengan melakukan penafsiran terhadap fenomena sosial dalam bentuk studi literatur. Dari hasil kajian literatur didapat bahwa revitalisasi epistemologis Pendidikan Kewarganegaraan dapat menguatkan karakter bangsa untuk meminimalisir terjadinya bencana sosial.This paper is intended to find out how is the role of Civic Education in minimizing the social disasters. In the history of Indonesia’s struggle, it is clearly explained that the state of Indonesia is built on the differences in ethnicity, culture, customs and religion. This diversity is vulnerable to social disasters. Terror, social tensions and horizontal conflicts among groups or communities still occur frequently. Civic Education as character education based on Pancasila values prepares young generation to become Pancasilais citizens who love the motherland, have attitudes to defend the country and are ready to sacrifice for the integrity of the nation and state of Indonesia. The research method used is a type of qualitative research that is descriptive towards the existing reality with the purpose of obtaining natural scientific truths by interpreting social phenomenon in the form of literature review. From the results of the literature study it was found that the epistemological revitalization of Civic Education can strengthen the nation's character in order to minimize the social disasters.


Author(s):  
Yuliya N. Zarubina

The article discusses the motivation of the educational activities of bachelor students in the direction of «Social Work». The factors and stages of the motivation process, the dynamic characteristics of the motivation system are revealed. The role of the motivational block in the structure of educational activities of students is revealed. A comparative analysis of the motivational profi le of students is carried out on the basis of studies of learning motivation conducted by the author in 2015 and 2019. Diagnostic tools have become the methodology «Studying the motivation of learning at a university» T.I. Il’ina and «Studying the motives of students’ teaching activities» by Artur Rean and Valeriy Yakunin. An additional research method was the analysis of essays in which students argue for the presence or absence of a desire to continue their education in a chosen direction and to continue to work in the social sphere. The results obtained made it possible to single out the most signifi cant learning motives and their dynamics among students of the Social Work direction. An analysis of the essay showed that in general, about 80% of students spoke more positively about the prospect of working in their acquired specialty. In conclusion, a conclusion is drawn about the growth of motivation indicators on the scale of «mastering a profession», maintaining the signifi cance of the «motives acquiring knowledge» and «obtaining a diploma», as well as the inclusion of the motive «receive intellectual satisfaction» as the priority motive instead of «gaining the approval of parents and others».


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francisco Bastida ◽  
Enrico Bracci ◽  
Zahirul Hoque

PurposeThis paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions.Design/methodology/approachMoving from the papers in this special issue, the authors draw on the literature on the social construction and reflective approaches to understand pre- and post-COVID-19 events and the role of accounting therein.FindingsThe “new normal” may exacerbated the difficulty of public sector organizations to manage the uncertainties and risks associated to the new context. While “old” wicked issues remain, such as social inclusion, poverty and corruption, new ones come. The authors speculate on the “new” and “old” roles accounting and accountability can play to support governments.Originality/valueThe paper contributes by setting new research avenues for future studies in a post-COVID-19 era.


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