Behavioural Accounting Explained through Different Factors

<p><em> </em><em>The positive theory of accounting initiated by Watts and Zinmerman in 1978 postulates that the purpose of accounting is to describe, explain and predict accounting facts. The major contribution of this theory is to analyze the effect of accounting output on the main recipients of financial statements. However, in spite of its notable contributions, the positive theory of accounting falls short of studying the context in which the decision-making process by agents takes place s. It has been proved that this context conditions the decision-making process. Numerous studies have therefore been interested in the characteristics of the environment, which include both, organizational factors and individual factors that would condition decisions. It is from this perspective that behavioural accounting, a branch of accounting defined by Hofsted and Kinard (1970) as the analysis of the attitudes of accountants andparticularly non-accountants under the prism of the impact of accounting andparticularly accounting reports, has been developed. Thus, in many fields, both accounting and non-accounting, researchers have felt the need to take a closer look at the behavioural dimension, mainly theemotional and cognitive dimensions of decision-makers, particularly executives, because these dimensions have a significant influence on the decision-making process.</em></p><p><em>In the first part of our article, we will therefore show how the development of behavioral research has taken place in many fields. The aim is to prove that man is not a machine and that man’s specificities, both cognitive and emotional, must be rigorously analyzed to avoid unexpected results .Subsequently, we present a more or less diverse range of work on behavioral accounting . Finally, we prove through a careful and rigorous review of the accounting literature that behavioral accounting offers the opportunity for researchers, particularly practitioners, to be apprehended and thus evaluated through different faculties.</em></p>

The Idea of Self in Hume’s Treatise

Hume’s account of the idea of self is highly distinctive but not fully elaborated. The first section of this chapter describes some of the most important roles that the idea of self plays in Hume’s Treatise, and it highlights three questions that naturally arise from this description. The second section describes Hume’s rejection of the doctrines of some philosophers about the idea of self in favor of his own contrasting approach, and it highlights five further questions that naturally arise from this description. The third section explains and elaborates Hume’s positive theory of the nature and origin of the idea of self. The fourth section uses this elaborated theory to answer the eight questions raised in the first two sections. The final section comments briefly on the origins of Hume’s account of the idea of self and on the significance of its absence from his later works.

Stopping the Violence but Blocking the Peace: Dilemmas of Foreign-Imposed Nation Building After Ethnic War

Can third parties build nations after ethno-sectarian war? We provide a positive theory of peace building that highlights trade-offs that are inherent in any foreign intervention, narrowing the conditions for success even when interventions are well resourced and even-handed. A “sectarian” dilemma arises because peace must rely on local leaders, but leaders who earned their reputations through ethno-sectarian conflict have no incentive to stop playing the ethnic card and will not provide public goods. Intervention can shift those incentives if it stops ethnic violence and rebuilds state institutions. But an “institutional” dilemma arises if intervention crowds out local leaders, limiting state legitimacy and constraining the pace with which state building unfolds. The window for a lengthier, slower pace of foreign-led state building will close due to its own success as the population switches from ethnic to national identification, creating a “sovereignty” dilemma that pushes third parties out. If intervention ends before institutions can deepen leader incentives for a unifying nationalism, violence will likely recur. We provide an “intervention diagnostic” that reflects these three dilemmas, which are a function of the type of intervention, local political development, and the identity of the intervener. In deciding whether to intervene, the limits of building self-enforcing peace should be weighed against the likelihood and costs of ongoing violence.

Desire and Action

Aristotle held, it is argued, that desire, like anger, is to be defined as inextricably psycho-physical process (or activity), a specific type of bodily change. It is the realization of a goal-directed essentially material capacity. This is the type of capacity required if desire is to be the efficient cause of bodily movements, their origin and controller. Its form, if constituted by this capacity, needs to be, in its own nature, an enmattered form to be their cause. This account of desire is an instance of the Impure Form Interpretation developed in Chapters 1 and 2. It is argued that this interpretation best capatures Aristotle’s own positive theory and his critical remarks on alternatives, such as the ‘harmony theory’. Attempts to understand his account of desire in terms of two definitionally distinct components, one purely psychological, one purely physical, are rejected as inadequate because they cannot properly accommodate the efficient causal role he attributed to its form.

MEDIA CRIMINOLOGY AS AN INSTRUMENT OF SOCIAL TAGING

This article aims to analyze social etiquette and media criminology, punctuating its consequences and limits, in an attempt to mitigate its possible damage. Labeling approach is the name given to the stigmatization of individuals in order to marginalize them and, eventually, imprison them. Chronologically, criminological theories have been developed. Sociologists developed theses, so that each new thesis confronted the previous one. The labeling approach emerged shortly after the positive theory and the theory of criminal subcultures. The main approach of the label's brand is to treat only a portion of the population in a discriminatory and exhaustive manner, that is: the most needy portion, in terms of purchasing power. As a kind of unfolding of labeling approach, media criminology emerged, which is nothing more than a form of manipulation exercised by the media that endorses the stigmatization of conformity. The media reinforces the idea of ​​stereotypes and constantly hints at the cruel treatment that, in the opinion, the adjusted defendants should receive. The research becomes relevant to address the value judgments that are made based on physical types, places of residence, societies, skin color, etc., all due to labeling approach and media criminology. The methodology used was literature review, through doctrinal analysis of some authors. In this sense, it should be noted that the theoretical framework is based on Alessandro Baratta (2002) and Zaffaroni (2012), two of the main exponents with regard to the themes under review. Thus, it is expected to contribute to the knowledge of the intricacies of labeling approach and media criminology and, consequently, to demystify the figure of the criminal, in order to promote a reflection on possible injustices committed in the face of some citizens as a result of judgments, precipitated and endowed with pure stigmatization

PROTECTING POLITICAL RIGHTS OR INTERFERING IN THE POLITICAL ARENA?

The interactions between legal and political system has been strengthened in recent years, especially through judicial review, with the transference to Courts of themes that define and divide a political system. In brazilian case, in the absence of legislative deliberation some of these discussions are forwarded Brazilian courts, who gave controversial decisions about “mega politics”. So, the research´s question “” is the Brazilian Federal Supreme Court (re) building electoral legislation, as a manifestation of judicial activism, interfering in mega politics?The study starts from a theoretical approach, with the deductive method, combined with a qualitative case analysis about courts´s decisions regarding party loyalty, coalition verticalizations, threshold clauses and the rights of legislative minorities, and political donations. Therefore, the research is supported by a bibliographical and documentary survey. Based on the methodological approach of Judicial Politcs, the legal protection of fundamental political rights and the structure of the Brazilian strong judicial system are described (Normative Theory), and evaluated the motivations of legal decisions, taking into account judicialization as exercise of a political activity (Positive Theory).