scholarly journals Using accounting as a political weapon. The University of Ferrara and Italian Fascism

2020 ◽  
pp. 7-31
Author(s):  
Luca Papi ◽  
Michele Bigoni ◽  
Giorgia Gobbo ◽  
Enrico Deidda Gagliardo

Introduction: The paper considers the case of the University of Ferrara during the Fascist regime (1922-1943) and investigates the use of accounting practices in the government's attempt to achieve control of the organisation. Aim of the work: The study seeks to document how accounting practices can be enlisted to subjugate institutions that had traditionally enjoyed significant inde-pendence from governments and pursue the ideological programmes of dominant elites. Methodological approach: The paper is based upon primary sources gathered from the historical archive of the University of Ferrara. Their interpretation has been guided by the literature that has explored the connections between ac-counting and the State. Main findings: Accounting ensured that key information on the University could be gathered by the government. It also helped to make visible the need of the University to rely on government funding when Fascist policies had the effect of "starving" the organisation of funds, which caused the University to accept pene-trating controls by the State. Originality: The paper has broadened the compass of research into the interrela-tion between accounting and State power by considering an under-research context and documenting the role of accounting in controlling institutions that were essential to the achievement of political goals.

2000 ◽  
pp. 20-25
Author(s):  
O. O. Romanovsky

In the second half of the nineteenth century, the nature of the national policy of Russia is significantly changing. After the events of 1863 in Poland (the Second Polish uprising), the government of Alexander II gradually abandoned the dominant idea of ​​anathematizing, whose essence is expressed in the domination of the principle of serving the state, the greatness of the empire. The tsar-reformer deliberately changes the policy of etatamism into the policy of state ethnocentrism. The manifestation of such a change is a ban on teaching in Polish (1869) and the temporary closure of the University of Warsaw. At the end of the 60s, the state's policy towards a five million Russian Jewry was radically revised. The process of abolition of restrictions on travel, education, place of residence initiated by Nicholas I, was provided reverse.


Politeia ◽  
2018 ◽  
Vol 37 (1) ◽  
Author(s):  
Pamela Johnson

As members of the secret Afrikaner organisation, the Broederbond, two of the apartheid-era rectors at the University of Fort Hare were responsible for leading an institution that was supposed to spearhead the modernisation of ethnically defined homelands and their transition to independent states, whilst disseminating apartheid values among the black students. Based on unsorted and unarchived documents located in the personal files of the apartheid-era rectors, which included secret correspondence and memoranda of clandestine meetings, this paper illustrates the attempted exercise of hegemony by the apartheid state through its linked network with the university administration during the period 1960 to 1990. This is achieved by demonstrating the interaction between the state, Broederbond rectors and the black students at Fort Hare, who were subjected to persuasion and coercion as dictated by the state’s apartheid vision of a racially defined and separated society.


Author(s):  
Liubov Melnychuk

The author investigates and analyzes the state Chernivtsi National University during the Romanian period in Bukovina’s history. During that period in the field of education was held a radical change in the direction of intensive Romanization. In period of rigid occupation regime in the province, the government of Romania laid its hopes on the University. The Chernivtsi National University had become a hotbed of Romanization ideas, to ongoing training for church and state apparatus, to educate students in the spirit of devotion Romania. Keywords: Chernivtsi National University, Romania, Romanization, higher education, Bukovina


2016 ◽  
Vol 44 (4-5) ◽  
pp. 579-594 ◽  
Author(s):  
Lamia Karim

In 2011, the government of Bangladesh began an investigation into the financial dealings of the Grameen Bank that won the Nobel Peace Prize in 2006. This disciplining of a world-renowned institution and its founder by the state reconfigures the altered relationship between the state and NGOs in Bangladesh. This article investigates this about-face between the state and NGOs from the 1990s, when their relationship was characterized as ‘partners in development’, to the late 2000s when the state saw the leading NGOs and their leaders as potential political adversaries. In Bangladesh, the former relationship of a weak state vis-à-vis the powerful, western-funded NGO has been recalibrated. Under the present condition of authoritarian rule, the state is willing to accept the role of the NGO as a development actor but not as a political contender. This article examines this shifting relationship between the state and NGOs.


2010 ◽  
Vol 40 (3) ◽  
pp. 390
Author(s):  
Yohanes Suhardin

AbstrakThe role of the state in combating poverty is very strategic. Combatingpoverty means to free citizens who are poor. The strategic role given thenational ideals (read: state) is the creation of public welfare. Therefore,countries in this regard the government as the organizer of the state musthold fast to the national ideals through legal product that is loaded withsocial justice values in order to realize common prosperity. Therefore, thenature of the law is justice, then in the context of the state, the lawestablished for the creation of social justice. Law believed that social justiceas the path to the public welfare so that the Indonesian people in a relativelyshort time to eradicate poverty.


2018 ◽  
Vol 4 (2) ◽  
pp. 141-152
Author(s):  
Dwi Widia Astuti

The role of taxes is very important in the state finances. Taxes become necessary in financing the expenditures of the state, especially the routine state expenditures. However, not infrequently there are taxpayer actions that cause in State losses. The condition is realized by the government so that the government issued Law Number 11 Year 2016 on Tax Amnesty. However, with the issuance of the Tax Forgiveness Law, it has resulted in various views in the community because for some obedient taxpayers, it is assumed that taxpayers are granted the convenience of their mistakes. So that does not reflect justice as one of the objectives of the law. Based on the issue, the authors will conduct further research on the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining the tax forgiveness rule. This study is qualified as a normative juridical legal research with a type of legal research doctrinal using a statutory approach, and a conceptual approach. From this research, it is expected that the writer can analyze related to the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining tax forgiveness rule.


2013 ◽  
Vol 13 (2) ◽  
pp. 233
Author(s):  
Masruhan Masruhan

Abstract: The role of marriage registration (recording) is important particularly in maintaining and protecting the rights of individuals to prove the marriage implementation. Registration of marriage, therefore, is governed by various related rules or regulation. Unfortunately, the registration of marriage is only as a normative one. Meanwhile, most Muslims do not obey the law of marriages arranged by the state because the law is ambiguous, having multi interpretations and difficult to implement. In fact, there are many negative effects emerging from marriage under the hands such as not getting the marriage certificate, and husband, wife and their children not being able to perform civil legal action against the genetic father who has left them. Therefore, marriage under the hand must be prevented with preventive, curative and anticipative measures. In order to produce a law that can respond to the changing demands of time, place, conditions and welfare of the spouses, the maqa>s}id al - shari>ah approach (the purpose of the law) is eligible to apply . Therefore, the government should change the law of registration of marriages that are not relevant to the state of society so that society will feel suitable with the legal registration of the marriage.


2018 ◽  
Vol 2 (2) ◽  
pp. 37-54
Author(s):  
Zoha Adel Mahmoud

institution is one of the highest institutions that have the task of providing the development needs of the community of specialists in various fields, in addition to being the centers of scientific research and applied to ensure economic and social progress It enriches decision makers with expertise and skills and thus controls political performance. In any society, the university can not play its full role in social change without interaction between the individual on the one hand and the social environment on the other, Social and interdependent Ah syndrome change, they strengthen the skills, and enrich the spirit of innovation of the individual, and raise the level of social progress. It helps to improve the conditions of the poor segments of the population and facilitates the employment opportunities of the individuals imposed by the society as they meet the needs of the individual and society of different professions, thus providing an opportunity for production and thus have a positive impact on the standard of living to achieve the well-being of the individual and the citizen. The interest reflected on the progress, such as Germany, which was interested in it became one of the main reasons that led to the rise of Germany from the ruins of the Second World War as well as the State of Malaysia, which moved from developing countries to the second world countries by changing the plan Colleges and institutes of universities. In 2020, Malaysia will be among the developed countries. In these countries, higher education, vocational training and training are viewed as a basis for life supplementation and are seen as a major means of improving and upgrading society. If we are to explore the dimensions of education in the 21st century, one of the pillars of education is learning for action, Usually involves the acquisition of skills and the linking of knowledge to practice as an essential part of the training and rehabilitation of the individual for practical life. Hence, such new trends in linking educational preparation to work have been imposed by the labor market and the working life in its new forms. Production and service facilities, The advanced, assumed graduates who can be employed and absorbed can contribute to the development of competitiveness, to provide innovations and creations to achieve the competitive advantage of the enterprise, and to improve production and productivity based primarily on the acquisition and application of knowledge. Gamerdinger reveals that the new technology does not accelerate the possibilities for sound economic policies and increasing global trade, and this requires strategies to develop work related to the development of human performance, and in order to face the state of chronic unemployment globally, education policies are headed towards the so-called reverse conversion as many graduates of specializations Literaries choose vocational and technical education in technical and community colleges. Unemployment in the Arab world carries certain characteristics that must be taken into account when developing the solutions available to them. The most important of these characteristics are: Unemployment is a youth phenomenon. Weak professional experience available to the unemployed. Lack of targeted planning for the labor market. The large gap between the outputs of higher education for youth and the requirements of the labor market. The most important recommendations aimed at enhancing the role of universities in Iraq are: 1 - the operation of labor graduates of technical and technical institutes in the industrial field in order to promote them and eliminate unemployment and increase the hard currency as an important category of Iraqi society, which contributes actively to the renaissance of the country. Linking the Ministry of Industry and Commerce with the Ministry of Higher Education and Scientific Research to be managed by the Minister of Education alone. The Ministry is keen on the funds of the Iraqi people and contributes to the development of the industrial and commercial sectors with the help of professors and university students. 3 - the need to match the needs of the market and education outputs to reduce unemployment, in addition to the vocational education has become an urgent need at this stage to keep pace with the needs of life in society away from the negative view of this education. 4 - Increasing the number of technical workshops and providing them with the means of material in order to provide the university student maximum desired learning. Enhancing the role of higher education in building a broader partnership and cooperation with various other community institutions (public, private and private sector). 6 - Re-admission plan in universities by making the number of admissions in scientific colleges more than the number of admissions in the humanitarian colleges. 7 - Attracting foreign investment companies to invest natural resources in Iraq such as phosphate, natural gas, oil, oil shale, uranium, silica and geothermal energy for the recovery of the economy and the trend towards domestic consumption.


2020 ◽  
Vol 2 (1) ◽  
pp. 35-39
Author(s):  
Diah Gustina ◽  
Ilham Adbullah ◽  
Sofino Sofino

This study aims to describe: (1) The formulation of the contents of the program of the University of Bengkulu Student Working Period 86 period in Tebat Monok Village 2018 Academic Year; (2) The form of community empowerment carried out as a realization of the 86th period of the University of Bengkulu Student Work Lecture program in Tebat Monok Village 2018 Academic Year; (3) Results of community empowerment carried out through the 86th period of the Bengkulu University Student Work Lecture in Tebat Monok Village 2018 Academic Year; (4) Role of Supervising Lecturers (DPL) in assisting the activities of the 86 Year University of Bengkulu University Real Work Period 2018 in Tebat Monok Village. This study used a qualitative approach to the research subjects of Students of the University of Bengkulu in the 86 86 2018 period in Tebat Monok Village the government of Tebat Monok village as a Lapanga Advisor, and University of Bengkulu P3KKN. Data collection is done by interviewing techniques and documentation. The technique used in data analysis is data reduction, data presentation, and conclusion drawing. Triangulation is used to explain the validity of the data by using source triangulation, technique triangulation, and time triangulation. The results of the study show: (1) The process of formulating the program content is done by drafting the KKN student work program through the KKN workshop. (2) The form of implementation of community empowerment carried out is training in packaging techniques and product labeling. (3) The results of community empowerment are carried out, namely the fulfillment of the basic needs of the community of Tebat Monok Village in the field of Entrepreneurship. (4) The role of Field Advisors is to carry out their duties and functions in accordance with existing provisions, namely by holding orientation until giving objective values.  Keywords: Community Empowerment, Training, Family Welfare.  


2021 ◽  
Vol 124 ◽  
pp. 05002
Author(s):  
Nurshafiza Ismail ◽  
Nabilla Afzan Abdul Aziz ◽  
Arif Hartono

Recently, university commercialization has drawn growing attention to the role of the university as one of the drivers to local economic growth. Majority universities and other research institutes in Malaysia has established Technology Transfer Offices (TTO) to give support and guidance to the researchers in the bid to commercialize Research and Development (R&D) activities. The issues that are faced by current researchers are progressing and adapting to the role of developing and commercialising products while having lack of business acumen that hinders success in commercialization among the researchers. The objective of this study is to create a research model for commercialization study in universities and developing questionnaire to assess the issue in a holistic view. This study reviews the role of TTO, lists of incentives from the government to the researchers and factors that impedes the researchers’ output to the commercial bench. Contextual factor, Process factors and Organizational factors lead to the successful commercialization in the research institutes. A research model for impediment in commercialization is created and questionnaire for TTO and survey for researchers, are developed to investigate on the impediment factors that hinder success in the research commercialization among universities. The in-house developed instruments are modified based on massive literatures on commercialization to stimulate strategies and improvement of units from Planning to Execution role in the TTO. On another hand, researchers in the university will be able to plan and execute their research that will deliver scientific, technological, cultural and economic developments in addressing industrial, culture and social issues.


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