scholarly journals An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

2012 ◽  
Vol 23 (58) ◽  
pp. 33-51
Author(s):  
Amaury José Rezende ◽  
Reinaldo Guerreiro ◽  
Flávia Zóboli Dalmácio
Keyword(s):  
Social Action ◽  
Research Strategy ◽  
The Political ◽  
The Social ◽  
The Us ◽  
Theoretical Assumptions ◽  
The Uk ◽  
Political Character ◽  
One Way Anova ◽  
Sociological Interpretation

This article aims to analyze the deinstitutionalization of the inflation-adjustment accounting practices used by large Brazilian companies. The theoretical assumptions used were based on institutional theory, which provides a sociological interpretation of human behavior that recognizes the phenomenon of limited rationality and the political character of social action. Analyses were based on the empirical approach that was proposed by Oliver (1992). The research strategy consisted of questionnaires and interviews conducted in a population of 118 large Brazilian companies from Exame Magazine's list of the 500 largest companies. The primary respondents were accountants and controllers. Factor analysis, one-way ANOVA and the Kruskal-Wallis test were conducted using the approach proposed by Oliver (1992), and the research included 22 variables comprising 12 constructs and 6 qualitative hypotheses regarding the pressures that motivate the deinstitutionalization of inflation-adjusted accounting practices. Therefore, with regard to the constructs assessed, emphasis was placed on identifying the political pressures (the environment) and the functional pressures in both the organizational and environmental dimensions. However, the social pressures did not prove to be significant. We conclude that the process of deinstitutionalization results from a distinct combination of institutional factors, and these results are consistent with the findings from research conducted in the US market and in the UK.

scholarly journals The Social Aspects of Sexual Health: A Twitter-Based Analysis of Valentine’s Day Perception

Sexes ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 50-59
Author(s):  
Andrea Sansone ◽  
Angelo Cignarelli ◽  
Daniele Mollaioli ◽  
Giacomo Ciocca ◽  
Erika Limoncin ◽  
...  
Keyword(s):  
Social Networks ◽  
Sexual Behavior ◽  
Sexual Health ◽  
Ad Hoc ◽  
Healthcare Research ◽  
Social Aspects ◽  
The Social ◽  
The Us ◽  
Valentine's Day ◽  
The Uk

Sentiment analysis (SA) is a technique aimed at extracting opinions and sentiments through the analysis of text, often used in healthcare research to understand patients’ needs and interests. Data from social networks, such as Twitter, can provide useful insights on sexual behavior. We aimed to assess the perception of Valentine’s Day by performing SA on tweets we collected between 28 January and 13 February 2019. Analysis was done using ad hoc software. A total of 883,615 unique tweets containing the word “valentine” in their text were collected. Geo-localization was available for 48,918 tweets; most the tweets came from the US (36,889, 75.41%), the UK (2605, 5.33%) and Canada (1661, 3.4%). The number of tweets increased approaching February 14. “Love” was the most recurring word, appearing in 111,981 tweets, followed by “gift” (55,136), “special” (34,518) and “happy” (33,913). Overall, 7318 tweets mentioned “sex”: among these tweets, the most recurring words were “sexy” (2317 tweets), “love” (1394) and “gift” (679); words pertaining to intimacy and sexual activity, such as “lingerie”, “porn”, and “date” were less common. In conclusion, tweets about Valentine’s Day mostly focus on the emotions, or on the material aspect of the celebration, and the sexual aspect of Valentine’s Day is rarely mentioned.

scholarly journals Changing the rules of the game: some necessary legal reforms to United Kingdom intelligence

2009 ◽  
Vol 35 (4) ◽  
pp. 943-955 ◽  
Author(s):  
IAN LEIGH
Keyword(s):  
National Security ◽  
The Political ◽  
Legal Proceedings ◽  
Legal Reforms ◽  
Political Independence ◽  
The Us ◽  
Protection Of Human Rights ◽  
The Government ◽  
The Uk ◽  
Rules Of The Game

AbstractThis article argues that there is a need to modernise the law governing accountability of the UK security and intelligence agencies following changes in their work in the last decade. Since 9/11 the agencies have come increasingly into the spotlight, especially because of the adoption of controversial counter-terrorism policies by the government (in particular forms of executive detention) and by its international partners, notably the US. The article discusses the options for reform in three specific areas: the use in legal proceedings of evidence obtained by interception of communications; with regard to the increased importance and scle of collaboration with overseas agencies; and to safeguard the political independence of the agencies in the light of their substantially higher public profile. In each it is argued that protection of human rights and the need for public accountability requires a new balance to be struck with the imperatives of national security.

scholarly journals O tempo, dentro e fora dos espetáculos: trabalho e ócio na Carta a d’Alembert [The time, inside and outside the spectacles: labor and idleness in the Letter to d'Alembert]

2018 ◽  
Vol 24 (45) ◽  
pp. 99
Author(s):  
Thiago Vargas
Keyword(s):  
Political Economy ◽  
Social Context ◽  
The Political ◽  
Economic Aspects ◽  
The Social ◽  
Political Character ◽  
Social Reading

Retomando uma leitura política e social da Carta a d’Alembert proposta por Bento Prado Jr. e Luiz Roberto Salinas Fortes, este artigo busca estender e desdobrar algumas importantes implicações desta tradição de leitura: investigar uma reflexão econômica e os desenvolvimentos de uma economia política associada aos espetáculos, conforme apresentada na Carta. Afinal, contestando uma específica concepção de espetáculo defendida pelos enciclopedistas, Rousseau, sublinhando o caráter político presente nos debates sobre a atividade teatral, incessantemente se atenta para o contexto social e econômico no qual uma peça se insere. Neste contexto, considerando-se ainda a oposição que a Carta apresenta contra etnocentrismo dos philosophes, pretendemos analisar como então é desenvolvida uma crítica à ociosidade – ou uma apologia ao trabalho – que tem em vista fortalecer os argumentos dirigidos contra o teatro parisiense. Exploraremos, portanto, os aspectos de economia política que compõem a argumentação de Rousseau ao longo do texto. [Resuming a political and social reading on the Letter to d’Alembert proposed by Bento Prado Jr. and Luiz Roberto Salinas Fortes, this paper aims to further important consequences carried out by this tradition: to analyze an economic reflection and the developments of political economy thoughts associated with the theatre, as presented in Rousseau’s Letter to d’Alembert. Challenging a specific conception of spectacles advocated by the encyclopedists, Rousseau, highlighting the political character present in the discussions on the theatrical activity, draws attention to the social context in which a play takes place. In this context, and considering the opposition that the Letter presents against the philosophes’ ethnocentrism, we aim to analyze how a critique of idleness – or a praise of labor – is developed, with a view to strengthen the arguments pointed against the Parisian theatre. Most of all, we will seek to highlight the political and economic aspects that make up Rousseau’s arguments.]

The Social and Cultural Purposes of Television Today

2018 ◽  
Keyword(s):  
Cultural Diversity ◽  
Content Delivery ◽  
Collective Agreements ◽  
The Social ◽  
The Us ◽  
The Uk ◽  
Made In

This chapter details the activities and beliefs of Equity. Equity believes that all UK broadcasters should have an obligation to contribute to the UK's cultural diversity through investing in original content production. It has lobbied Ofcom to increase quotas for original and regional drama, comedy, entertainment, and children's programmes made in and about the UK, particularly with respect to Channel 3 and 5 licencees. Equity has also worked with all of the major UK broadcasters towards developing new platforms for content delivery and has consistently sought to ensure that content can be made available for use on these platforms when made under Equity collective agreements. Most recently, Equity achieved the first agreement outside of the US for the engagement of its members and the reuse of their performances by Netflix.

Sources of Increasing Inequality

2021 ◽  
pp. 172-190
Author(s):  
Francis Teal
Keyword(s):  
Two Dimensions ◽  
Labour Markets ◽  
Living Standards ◽  
The Political ◽  
Poor Countries ◽  
Unskilled Labour ◽  
The Us ◽  
The Uk ◽  
Rich Countries ◽  
The Impact

While all the evidence we have points to the rising living standards for most of the very poorest, the wages of unskilled labour in poor countries remain a fraction of those in rich countries. Those potential workers are seen as a threat to the living standards of the unskilled in rich countries and the political impetus to limit their access to those labour markets has been, and remains, one of the most potent issue in the politics of rich countries. This aversion to immigration as a threat to the wages of the unskilled often transmutes into a hostility to trade, as goods, which use a lot of unskilled labour, can be imported more cheaply. Both immigration and trade are seen as a threat to the unskilled. Two dimensions of this threat are examined in this chapter—the impact of Chinese exports on wages in the US and the impact of immigration on the UK economy.

scholarly journals How to boost the Western response to Russian hostile influence operations

European View ◽  
2018 ◽  
Vol 17 (2) ◽  
pp. 181-188
Author(s):  
Jakub Janda
Keyword(s):  
International Relations ◽  
Russian Federation ◽  
The Political ◽  
Southern Europe ◽  
The West ◽  
The Us ◽  
The Russian Federation ◽  
Points Of View ◽  
The Baltic ◽  
The Uk

The Russian Federation has become a rogue state in international relations, invading and occupying the territories of three European countries (Moldova, Georgia and Ukraine), waging war in the Ukrainian territory, producing massive disinformation campaigns against the West, threatening the Baltic republics, and interfering in various elections and referendums. Despite Russia’s aggressive behaviour, the West’s response to it has been significantly limited, particularly when it comes to non-military deterrence by Continental Europe. The US and the UK are leading the punishment of Russia’s aggression, while many countries, mainly in Western and Southern Europe, are hesitant to respond to this threat. This article makes recommendations as to what should be done in practical terms to boost the European portion of the Western response to Russian aggression from the political and policy points of view.

scholarly journals 21.I. Round table: Comparing and designing the politics and policies for better economic and social welfare

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
◽  
Keyword(s):  
Social Welfare ◽  
Social Determinants Of Health ◽  
Health Inequalities ◽  
Social Determinants ◽  
Determinants Of Health ◽  
Recent Book ◽  
The Political ◽  
Western Countries ◽  
The Social ◽  
The Uk

Abstract While the political and social determinants of health have become accepted among academic researchers, health inequalities in the health policy and political arenas are still predominantly addressed as outcomes of citizens' lifestyle and behavioural choices. The rise of populist radical parties across Western countries brings renewed urgency to communicating with elected leaders and policy makers about the importance of tackling the social (as well as behavioral and medical) determinants of health. Recent publications such as 'Health in Hard Times. Austerity and Health Inequalities' (Clare Bambra, 2019) and 'Health Equity in England: The Marmot Review 10 Years On' (Marmot et al, 2020) find that financial and economic policies in large part contribute to stagnating and even reversing population health trends in the UK and across Western countries. The underlying political system of decision-making needs to be clarified in order to effectively engage and exert influence. This workshop aims to strengthen countervailing power and competence in understanding the policy trajectories that effectively target the larger ambitions of economic and social welfare including reduced health inequalities. We provide participants with basic knowledge, methods and tools to carry out practice-based comparative analysis of public health politics and policies across different countries. The workshop consists of: A 20-minute mini-lecture by Julia Lynch, who will present key findings and the underlying methodology of her recent book Regimes of inequality: The political economy of health and wealth. This book systematically used historical institutionalist-methods and process tracing to compare the policies and politics aimed at reducing health inequalities in Finland, France and the UK from the 1990s to the present.A 15-minute panel reflection: The panel, consisting of Clare Bambra, Karien Stronks, and Holly Jarman, will relate this to their own key research and impact.A 25-minute plenary discussion of examples, questions and contributions to tackling inequalities in political and social determinants of health. Examples are labour market participation policies, progressive fiscal policies or policies resolving illiteracy or household financial debt. Key messages Health inequalities are a political choice. Learning by comparison increases capacity to improve policies on the social determinants of health as well as capacity to increase political influence.

Alcohol and Drug Misuse Among Women – An Overview

1991 ◽  
Vol 158 (S10) ◽  
pp. 36-44 ◽  
Author(s):  
Edna Oppenheimer
Keyword(s):  
Substance Abusers ◽  
Social Consequences ◽  
Drug Misuse ◽  
Childbearing Age ◽  
Alcohol Abusers ◽  
The Social ◽  
The Us ◽  
The Uk ◽  
Drug And Alcohol ◽  
Dangerous Level

Most research into substance misuse has focused on men but the problem among women is considerable and the social consequences and causation differ between the sexes. In the US, one-third of alcohol abusers are women and in the UK 1% of women are estimated to be drinking at a dangerous level. Drug and alcohol misuse holds additional problems for women since abusers tend to be of childbearing age. Rehabilitation units and prevention strategies would benefit more women substance abusers if they were tailored to suit their specific needs.

How are emotions about COVID-19 impacting society? The role of the political elite and grassroots activism

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tommaso Gravante ◽  
Alice Poma
Keyword(s):  
Support Groups ◽  
Political Elite ◽  
The Political ◽  
Mutual Support ◽  
Grassroots Activism ◽  
Content Type ◽  
The Social ◽  
Political Spectrum ◽  
The Uk

PurposeThe purpose of this paper is to empirically investigate the role of emotions in the polarization that emerged during the first months of the pandemic. So, the authors will analyze the social response of two opposing social actors: political elites that have minimized the risks of the pandemic and grassroots groups that have promoted mutual support for vulnerable people suffering from the various effects of the pandemic.Design/methodology/approachFor the analysis, the authors will primarily refer to Hochschild's proposal and the recent literature on emotions and protest. The method is to analyze official statements by politicians from the UK, USA, Mexico, Brazil, Spain and Italy and the social responses that have emerged from different mutual support groups and solidarity networks in those countries, as well as in Chile and Argentina.FindingsThe authors will show how the conflicting responses can exacerbate social polarization in our societies. This polarization goes beyond the political spectrum, and in some cases even social classes, and reaches into the realms of values, emotions and practices. The authors will also show how the response from grassroots activism makes it possible to overcome guilt, shame and other emotions of trauma, among other things.Originality/valueAn analysis of the emotional dimension of two opposing responses to the pandemic will show how these responses have a deep impact on society, ranging from demands for values and practices that legitimize a status quo, to discussing, breaking away from or overcoming social behavior based on individualism and social determinism.

scholarly journals Child Location Tracking in the US and the UK: Same Technology, Different Social Implications

2014 ◽  
Vol 12 (4) ◽  
pp. 581-593 ◽  
Author(s):  
Anne-Marie Oostveen ◽  
Asimina Vasalou ◽  
Peter Van den Besselaar ◽  
Ian Brown
Keyword(s):  
Wearable Devices ◽  
Location Based Services ◽  
Location Tracking ◽  
Societal Needs ◽  
Cultural Frameworks ◽  
The Social ◽  
The Us ◽  
Widespread Availability ◽  
The Uk ◽  
Tracking Technology

Real-time location tracking of individualshas become relatively easy with the widespread availability of commercial wearable devices that use geographical positioning information to provide location-based services. One application of this technology is to allow parents to monitor the location of their children. This paper investigates child location tracking technology in the US and the UK and compares its privacy implications. Although overall the price levels and the technical capabilities are the same, we find that the features of the technology are different depending on the social context. This can be attributed to national regulations and law that shape how a technology can be used. These laws and regulations, influenced by cultural frameworks, values, and morality, differ considerably between the countries. Clarifying the expected impacts of technology on the lives of users and other stakeholders in terms of these contextual factors will help to inform public debate about technical possibilities and societal needs.

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