Teoria contable. Quo vadis?

According to the historical earthquake catalog of Italy, the country experienced a pulse of seismicity between the 17th century, when the rate of destructive events increased by more than 100%, and the 20th century, characterized by a symmetric decrease. In the present work, I performed a statistical analysis to verify the reliability of such transient, considering different sources of bias and uncertainty, such as completeness and declustering of the catalog, as well as errors on magnitude estimation. I also searched for a confirmation externally to the catalog, analyzing the correlation with the volcanic activity. The similarity is high for the eruptive history of Vesuvius, which agrees on both the main rate changes of the 17th and 20th centuries and on minor variations in the intermediate period. Of general interest, beyond the specific case of Italy, the observed rate changes suggest the existence of large-scale crustal processes taking place within decades and lasting for centuries, responsible for the synchronous activation/deactivation of remote, loosely connected faults in different tectonic domains. Although their origin is still unexplained (I discuss a possible link with the climate changes and the consequent variations of the sea level), their existence and long lasting is critical for seismic hazard computation. In fact, they introduce a hardly predictable time variability that undermines any hypothesis of regularity of the earthquake cycle on individual faults and systems of interconnected faults.

ABSTRACTThe office has been a central site of organizational planning, accountability, and control since the 19th century. Yet it has been the subject of relatively little accounting research. Through the dual theoretical lenses of Foucaultian and Labour Process theories, this study employs historical photo‐elicitation methodology to investigate the implementation of management control and accountability in the scientifically managed office which emerged in the United States during the late 19th and early 20th centuries. Our analysis reveals the manner in which accounting records created new modes of disciplinary control and surveillance within the office and how accounting tasks were de‐skilled in a gradually feminized and mechanized office environment. We also witness the role of accounting in the physical structuring of office space through the assembly line arrangement of office furniture to facilitate paper flows and the installation of record‐keeping systems of surveillance. In addition, our visually derived historical account of these transformations in office administration allows us to reflect on some contemporary issues. The production‐line design and efficiency so promoted by scientific management served as a forerunner to today's open‐plan office, as well as influencing contemporary office management philosophies such as Activity‐Based Working. Furthermore, we seek to inform current debates on the role of accounting in contemporary neo‐liberal society. In the history of the scientific office, we gain an early glimpse of the subsequent role that accounting comes to play within a neo‐liberal agenda as a powerful technology of micro‐measurement and micro‐management.

This paper examines the genesis of systems thinking, examining it as a complex intellectual phenomenon that emerged in response to the profound epistemological crisis of the late 19th and early 20th centuries. The author focuses on the pivotal period when revolutionary discoveries in physics (the theory of relativity, quantum mechanics) and social upheaval laid bare the Newtonian-Cartesian worldview. The focus is on the intellectual context of the era in which the origins of the systems approach matured. The author carefully reconstructs the conceptual framework that united such diverse movements as the "philosophy of life" (H. Bergson, W. Dilthey), organicism (O. Spengler), stratified ontology (N. Hartmann), and the early theoretical constructs of L. von Bertalanffy. Particular attention is paid to identifying systemic ideas in a seemingly opposing project—the Vienna Circle's program for the unification of science. The work is based on a historical-philosophical, historical method aimed at reconstructing the intellectual context of the turn of the 19th and 20th centuries. To ensure the reliability and depth of the conclusions, the author draws on a wide range of primary sources and critical literature. Contextual and comparative methods are used in analyzing the sources. The scientific novelty of the study lies in its decisive rejection of the widespread interpretation that links the genesis of systems thinking exclusively to the mid-20th-century works of Ludwig von Bertalanffy. The main contribution of the work is not a direct analysis of "understudied aspects," but the creation of a solid historical and theoretical foundation demonstrating that systems thinking was a natural product of a profound rethinking of cognitive strategies. The study concludes that the systems approach offered an adequate language for describing the interconnectedness of the world, serving as a new form of rationality. This historical precedent confirms the heuristic value of metadisciplinary synthesis in responding to the challenges of global complexity, which remains relevant for contemporary science. Unlike existing works, which often examine the precursors of systems thinking in isolation, this study specifically emphasizes their dialogue and mutual influence. Using specific examples, the author demonstrates how these ideas interacted to form a unified conceptual framework. Thus, the article represents more than just a historical excursion; it is a fundamental study offering a new, more complex, and integrated picture of the genesis of one of the most influential cognitive paradigms of the 20th century.

Given the increasing anthropic threats faced by natural ecosystems all around the world, this work holds an important role by recovering primary information of the Brazilian biodiversity. In this study we discuss data collected at a time when the native vegetation in Brazil was still preserved, and the use of plants was primarily made from species of autoctone flora. Those areas were visited by European naturalists in the 19th century, including the French Auguste de Saint-Hilaire, who described the use of numerous native species. The possibility of current economic use of some species cited by him in the 19th century is discussed.

The Fordist economy was marked by what David Stark calls a Parsonian Compromise in which economic value and other values were clearly separated, in theory as well as in practice. Today this is changing. Trends such as Ethical Consumerism and Corporate Social Responsibility are on the rise. More fundamentally, the economic importance of intangible assets like brands has increased. Together these developments testify to a new role for a wider range of values in determining price formation. In this paper I will argue that this trend has two principal causes. First, the socialization of production has increased the importance of affective investments in things like brands, reputation, corporate culture and efficient teamwork as sources of value. Second, a common criterion for the measurement of affective investments is forming, based on the new abstract or General Sentiment that is emerging as a new ‘general equivalent’ as a consequence of the present remediation of communicative relations, primarily throughout the diffusion of social media. Together these two dimensions make up the foundations for a new value logic, an ‘ethical economy’ that is emerging within contemporary wealth creation. After briefly summarizing the first argument, this paper will concentrate on the second, describing the emergence and features of General Sentiment as a criterion of value. The conclusion will suggest possible consequences of this development in both practical and theoretical terms.

In this text we will reflect on psychology as a scientific discipline focused on mind and behavior, which initially diverged from philosophy and medicine and has made a long process of recognition as an autonomous science. Since the 19th century, with Wilhelm Wundt and Edward Titchener, William James, John Dewey to the famous Thorndike as main pioneers. Thorndike discovered a premise so important in psychology and applicable to so many human behaviors which is the fact that a stimulus tends to produce a certain response over time, if a given organism is rewarded for that response. Introducing Psychology as a science at the service of humanity in the 21st century is one of the goals of this text. It will reflect on the importance of constructivist paradigms and narrative and the perception of psychotherapeutic reality as a multiverse perspective.

The article spans the growth of journalism as a profession, analyzes the process of its institutionalization in Europe, the USA and in Russia at the turn of the 19th – 20th centuries. The focus of the article is the genesis and development of professional organizations associated with internal corporate professional reflection. The journalism as a profession was established and recognized by society and the professional community almost simultaneously in European countries, in the USA, and in Russia, in the late 19th – early 20th centuries. At the same period significant changes shocked the economic, political and social spheres of these countries. Strengthening the activities of trade unions, the spontaneous struggle of workers for their rights led almost everywhere to an increase in wages and a decrease in the length of the working day. Technical innovations improved the process of collecting and disseminating information. All these above-mentioned factors encouraged the rapid development of the mass press. Publishers and journalists faced a major challenge since society demands for journalism, as one of the most public professions, at that time was extremely high, but journalists and professional community did not meet them well. The article studies the goals and functions declared by public professional journalistic organizations. As a result of investigation the author identifies several types among these institutions: organizations that maintained and broadcasted ethical and professional standards; organizations that fought for the rights of members of the corporation; organizations that provided financial support to members of the corporation; organizations that provided training for journalists; organizations that solved commercial, business problems through the intercorporate cooperation, protection of commercial interests in relations with the state. Organizations from different countries gave priority to various aspects of journalistic activity. Whereas the first European professional journalism organizations usually joined forces of the editors, journalists, and publishers to solve ethical and social problems, in the United States commercial interests and professional ethics came to the fore, so the fight for the rights and struggle for freedom of speech were far less important. The experience of journalists of the “Progressive Era” and the “Muckrakers” indicates that this is primarily due to the characteristics of political system and traditions of the country. In Russia, the process of institutionalization of corporate relations developed in accordance with global trends, but, unlike them, under state control. The main functions of professional associations were supporting members financially, establishing and codifying ethical standards.

Even though the idea that “space and spatial experience as aesthetically central” regarding its sonic attributes is a central topic in acousmatic music, it is also of interest for orchestral composers, especially from 20th century onwards. The sound of the 20th century is so broad that gives today’s composers the potential of exploring a vast richness of “first heard” structures, that came as a result of the experiments and achievements of the past, and consequently to form their personal voice which can be relevant to it and capable to converse with it. A greater level of abstraction is needed in order to manage to condense what this knowledge offers to us and the consideration of space during the composition procedure seems to provide us a good starting point since many of the attributes of contemporary music could be included in it. Additionally it seems that a greater level of abstraction would not necessarily make the music less accessible to the audiences if such systems of abstraction take into account research into human physiology and considers the every-day environment. Regarding space in a macro structural level can provide us with the appropriate means to create an experience based on its phenomenology while contemplating its micro structure can lead us to results which are unifying sound qualities that otherwise could be considered to belong in different scopes.

Valuing Nature

Nowadays a new science direction has arisen from decades of experimental work carried out in 20th century — micromechanics of contact processes (deformation, heat transfer, electric conduction). To determine contact area a dynamic elastic-plastic deformation problem is to be solved even in the simplest case — butt contact of two rough surfaces under pressure. It is followed by the solution of spatial boundary heat transfer problem to obtain nonstationary temperature distribution for two bodies. In principal, this stage is not difficult to perform with finite element program ANSYS. Meanwhile the questions concerning deformation and conduction through oxide films of metals as well as directional effect remain. In the literature there are attempts to simulate thermal contact conductance numerically of such authors as M.K.Thompson, S.Lee et al, M. Ciavarella, M.M.Yovanovich and others. The disadvantages of existing spatial models are: - surfaces profiles has no random component; - only elastic or only plastic material behavior; - microroughness is not considered. In the present work the roughness before contact of two rough surfaces of copper bodies was presented as spatial two-level (roughness and microroughness) model with the use of fractal Weierstrass–Mandelbrot function. In quasistatic approach the 3D deformation and heat transfer problems of contacting bodies under pressure were solved within elastic-plastic material behavior. Contact ANSYS elements were used. Copper compression diagram was replaced by multilinear model of isotropic hardening. From the cycle of calculations real contact areas, shapes of contact spots, temperature and stress distributions were determined for the range of pressures. Good agreement with experimental data took place only when microroughness is considered.

The twin pressures of containment and change have plagued social work since its origins in the late 19th century. The profession can boast of a long history of progressive activism directed to individual and social change. At the same time, observers within and outside social work have often accused the profession of serving as a handmaiden of the status quo. This contradiction has made the social work profession a site of ongoing struggle. Although often difficult, the battles the profession has endured have ensured that social work practice with individuals, families, groups, and communities is neither handed down from above nor written in stone. Rather, the design of social work as we know it reflects internal and external political struggles. The presence of this tension becomes critically important, because with it comes opportunity for change. The centennial gives occasion to celebrations, critical reviews, and future visions for the profession. In this spirit, this article reviews the history of activism in social work in a framework of the relationship between social work and social reform as an arena of struggle. Most histories of social work present the story chronologically. I use the history to bring the activist struggles in social work into bold relief. More specifically, I have developed three parallel narratives centered on social work as an arena of struggle: (1) the largely untold history of activism in the profession during the 20th century, (2) the effect of the process of professionalization on social work activism, and (3) the ways the changing political climate shaped the relationship between the profession of social work and its impulse for social reform. The Prochange Mandate in Social Work Social work's commitment to both individual and social change stems from at least three sources: (1) the mandates of our professional organizations, (2) the professional literature, and (3) the long history of activism among social workers themselves. Professional Mandates Since the mid-1960s both the Council on Social Work Education (CSWE) and the National Association of Social Workers (NASW) have recognized social work's role in social reform. The 1994 CSWE Curriculum Policy Statement (CSWE, 1994) and the 1996 NASW Code of Ethics continue to call for action to improve social conditions as one way for social work to honor its primary obligation to individual and community welfare. Review of the Literature Many social worker scholars have articulated social work's commitment to social reform (Galper, 1975; Haynes & Mickelson, 1997; Mahaffey & Hanks, 1982; Withorn, 1984). Systems, transactional, person-in-situation, empowerment, and other practice theories emphasize the relationship between social conditions and the quality of life for individuals, families, groups, organizations, and communities. The theories assume that individuals grow, change, and develop a sense of mastery best when they can gain self-insight, have real choices, and secure access to the resources and power needed to realize these goals. The theories recognize that communities thrive when governments promote individual and collective responsibility, equal opportunities, and social solidarity. In brief, social work scholarship suggests that, although a focus on individuals is critically important, it may not be enough (Payne, 1991; Simon, 1994). History of Activism The third foundation of social work's commitment to social reform stems from the long history of activism among social workers themselves. Social work activism has had many strands. As is the case in any large group of people, the politics of social workers range across the political spectrum. During the past 100 years, the most visible and documented activism of the organized profession has tended toward liberal reform. The goals of the activist members, however, have ranged from liberal to radical, leading to both collaboration and conflict. …

Despite the importance and ubiquity of qualitative inquiry, a comprehensive account of its history in psychology has not been written. Phases and landmark moments of qualitative inquiry are evident in variations that range from informal, implicit, and unacknowledged practices to philosophically informed and scientifically sophisticated methodologies with norms and carefully specified procedures. After the founding of psychology in 1879, qualitative inquiries were conducted by Wilhelm Wundt, Sigmund Freud, and William James, who assumed their scientific status. During the 20th century, with a rising emphasis on hypothesis testing by means of quantification, psychologists continued to use qualitative practices but did not include them in general accounts of scientific research methods. Although Gordon Allport (1942) called for bold innovation and an increasingly rigorous accountability, a delay in the systematic development of qualitative methodology took place even as practices continued to yield fruitful research in work such as Flanagan (1954); Maslow (1954, 1959), and Kohlberg (1963). Only between the late 1960s and 1990 did phenomenologists, grounded theorists, discourse analysts, narrative researchers, and others articulate and assert the general scientific value, methodologies, and applicable tools of qualitative inquiry in psychology. Between the 1990s and the present, a revolutionary institutionalization of qualitative methods has taken place in publications, educational curricula, and professional organizations. Examples of ground breaking, well-known psychological research using qualitative methods have begun to be examined by research methodologists. The historical study of qualitative methods offers a treasure trove for the growing comprehension of qualitative methods and their integration with quantitative inquiry.

Le mouvement Occupy Wall Street, depuis ses débuts en 2011, a été relié à la théorie et à la pratique anarchiste par différents universitaires tels que David Graeber, Nathan Schneider et Mark Bray. Cependant, Occupy n’est pas un cas isolé dans l’histoire des mouvements sociaux. Le mouvement s’est développé à un moment où les manifestations des courants anti-néolibéral et pro-démocratie — à la fois locales et mondiales —, qui étaient apparues à la fin du XXe siècle, ont atteint un point culminant. En quelques années, des manifestations, des révoltes et des protestations sociales se sont répandues à travers le monde, au Nord comme au Sud. Cela va des printemps arabes en 2011 au mouvement de Gezi Park en 2013, en passant par les protestations en Grèce, le mouvement des Indignés et Occupy Wall Street. Cet article s’intéresse à la présence d’idées et de pratiques anarchistes au sein de ces mouvements, apparus au début des années 2010. Il s’appuie sur des études qui portent sur les aspects politico-économiques de ces mouvements. On pose comme hypothèse que si l’anarchisme est lié aux mouvements des années 2010 c’est au travers de ses valeurs et de ses pratiques politiques et économiques. En effet, la période qui précède les mouvements des années 2010 – –qui s’étale du milieu des années 1990 jusqu’en 2010 – a vu le développement des mouvements anti-néolibéral, altermondialiste et pro-démocratie. Ainsi, le point de contestation central qui caractérise ces mouvements – que l’on qualifiera de mouvements de la 3e vague – est donc bien politico-économique. Les études empiriques utilisées comme base de travail pour cet article ne montrent pas toutes de façon explicite le lien qui existe entre ces mouvements et l’anarchisme, mais elles révèlent cependant l’usage de pratiques politiques et économiques alternatives qui peuvent être considérées comme anarchisantes – proches des idées anarchistes sans le mentionner clairement. La présence d’idées et de pratiques anarchistes au sein des mouvements des années 2010 montre ainsi un lien avec la réémergence de l’anarchisme, sous la forme du post-anarchisme, depuis le milieu des années 1990 et dont le développement est étroitement lié au mouvement altermondialiste. Sous cette nouvelle forme, l’anarchisme a tendance à s’éloigner de son passé violent du XIXe siècle. Ainsi, même si l’anarchisme n’est pas mentionné comme tel dans la presse grand public, il existe au travers de nouveaux mouvements tels que l’alter-mondialisme et les expériences de démocratie directe.

Dossier: Sites of struggle:Television’s cultural and economic value

Research aimed at solving important environmental problems at all scales ranging from global to individual will continue to be an essential part of the process by which sustainability of life on earth may be achieved. Solutions to environmental problems that relate to water are especially critical to this process and are likely to involve use of innovative technologies that emerge from research with sufficient promise to justify their development, a process that evaluates them at a scale that will yield engineering design parameters and confidence in their technical performance and economic value. Privatization of water and wastewater systems and mergers of equipment manufacturers may provide the economic bases needed for development of innovative water and wastewater treatment technologies in the 21st Century that have emerged from research in the 19th and 20th Centuries but have not as yet been fully developed or adopted.