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Regulation in managerial accounting: the portuguese case (1970-2010)
No full textNo presente trabalho apresenta-se uma análise histórica sobre a temática da Contabilidade de Gestão em Portugal, durante o século XX, altura em que surgiram as principais evoluções, em termos de normalização, na área da ciência contabilística no país.
O trabalho incidiu essencialmente sobre a base legislativa que pode ser tomada como referência para a área deste ramo da Contabilidade.
Os resultados deste estudo indicam que pode ser explicada à luz da cultura contabilística em Portugal, que é altamente normativa, a insuficiência observada na área da Contabilidade de Gestão, conduzindo a que as práticas identificadas neste ramo da contabilidade sejam muito limitadas.El presente trabajo presenta un análisis histórico de la temática de la Contabilidad de Gestión en Portugal durante el siglo XX, cuando tuvieron lugar los principales avances, en términos de estandarización, en el área de la Ciencia Contable en el país.
El trabajo se centró esencialmente en la base legislativa que puede tomarse como referencia para el área de esta vertiente de la Contabilidad.
Los resultados de este estudio indican que las insuficiencias observadas en el área de la contabilidad de gestión pueden explicarse por la cultura contable altamente normativa de Portugal, lo que significa que las prácticas identificadas en esta vertiente de la contabilidad sean muy limitadas.The present work presents a historical analysis of Managerial Accounting in Portugal during the 20th century, when the main developments, in terms of standardization, around accounting science in the country took place.
The work focused essentially on the legislative basis that can be taken as a reference for the area of this branch of accounting.
The results of this study suggest that the constraints observed in management accounting can be explained by the highly normative accounting culture in Portugal, which has resulted in very restricted identified practicesUniversidad Pablo de Olavid
The transition from the progressive prison system executive, to scientific individualisation in Spain
No full textEn el presente trabajo se pretende exponer la evolución del sistema de ejecución de condenas en España, esto es, la transición del sistema progresivo, que ofrecía etapas o fases con períodos estancos de tiempo que el condenado debía forzosamente cumplir hasta alcanzar la libertad; al de individualización científica. Para ello, se parte del período decimonónico y se llega a la actual Ley General Penitenciaria, que establece el estudio individualizado y científico dirigido a diseñar un programa de tratamiento individualizado, como cauce hacia la resocialización del individuo, la cual constituye el fin primordial de la actividad penitenciariaThis paper intends to show the evolution of the executive prison system in Spain, i.e., the transition from the progressive system, which offered stages or phases with watertight periods of time that the convicted person had to serve until they reached freedom, to that of scientific individualization. To this end, we start from the nineteenth century period and arrive at the current General Penitentiary Law, which establishes the individualised and scientific methode aimed at designing an individualised treatment programme, as a channel towards the resocialisation, which is the primary aim of penitentiary activity.Universidad Pablo de Olavid
“From Académicienne to Citoyenne”. Women artists in French Salons during the 18th century
No full textEl siglo XVIII fue testigo de los importantes cambios que se sucedieron en la escena cultural francesa, especialmente, durante la segunda mitad de la centuria. Dichos cambios consiguieron una importante transformación del panorama artístico, constatándose un notorio incremento en la participación de mujeres artistas en el Salon de la Académie Royale de Peinture et de Sculpture. Con su presencia en los Salones, las artistas no sólo reclamaron el reconocimiento a su talento creativo, sino que apelaron a su condición de ciudadanas comprometidas con los valores de la primera República francesa.
Este artículo analiza, a partir de fuentes documentales y de obras de arte inéditas, el arduo proceso mediante el cual las artistas consiguieron consolidar su presencia en los prestigiosos Salones y reivindicarse como creadoras y como ciudadanas de pleno derecho, poniendo en valor, a través de sus obras, su adhesión al ideario revolucionario.The 18th century witnessed the important changes that occurred in the French cultural scene, especially during the second half of the century. These changes achieved an important transformation of the artistic panorama, with a notable increase in the participation of women artists in the Salon de la Académie Royale de Peinture et de Sculpture. With their presence at the Salons, the artists not only demanded recognition of their creative talent, but also appealed to their status as citizens committed to the values of the first French Republic.
This article analyzes, based on documentary sources and unpublished works of art, the arduous process through which the artists managed to consolidate their presence in the prestigious Salons and claim to be creators and full citizens, highlighting, through his works, his adherence to revolutionary ideology.Área de Historia del Art
How to think about the maritorio and artisanal fisheries from a gender perspective? Reflections for a methodological proposal from the concept of geocultural area
No full textEn Chile, la pesca artesanal es entendida institucionalmente como una actividad principalmente económica y no como un sistema cultural complejo, pasando por alto aspectos socioambientales y territoriales de las zonas costeras. A pesar de esto, existen esfuerzos por hacerse cargo de esta complejidad por medio de conceptos y figuras de administración, como las áreas geoculturales, maritorio o los usos consuetudinarios de los espacios costeros, pero ninguna de estas figuras está considerando una perspectiva de género. En este capítulo,
presentamos una reflexión teórico-metodológica desde el concepto de área geocultural con enfoque de género, por medio de tres ejes conceptuales: historicidad, temporalidad y espacialidad. Estos ejes nos permiten
el análisis de dos comunidades costeras en el sur de Chile, Arauco-Lebu y Dalcahue-Butachauque.In Chile, artisanal fishing is institutionally understood as a mainly economic activity and not as a complex cultural system, overlooking socio-environmental and territorial aspects of coastal zones. Despite this, there are efforts to address this complexity through management concepts and figures, such as
geocultural areas, maritorium or customary uses of coastal spaces, but none of these figures are considering a gender perspective. In this chapter, we present a theoretical-methodological reflection from the concept of geocultural area with a gender perspective, through three conceptual axes: historicity, temporality and spatiality. These axes allow us to analyze two coastal communities in southern Chile, Arauco-Lebu and Dalcahue-Butachauque.Área de Historia del Art
Eco-Refiguration, Vengeance and Feminine Sovereignty: Victoria Grossack and Alice Underwood’s 'Clytemnestra: The Mother’s Blade'
No full textThis chapter contributes to classical reception in contemporary women’s writing by examining the revisionist approach of Victoria Grossack and Alice Underwood towards the classical hypotexts that shape the myth of Clytemnestra in 'The Mother’s Blade' (2017). The authors refigure Clytemnestra’s vengeance as an ecofeminist imperative, setting her actions within a tripartite framework of archetypal womanhood—maiden, mother and queen, each element being associated with a distinct aspect of the Great Goddess (Potnia) of the Late Bronze Age Aegean. In this context, Agamemnon’s death is reimagined as a multifaceted act of justice addressing ecological harm, maternal grief and the erosion of feminine sovereignty. To analyse this process, I introduce the term eco-refiguration, which I coin here to designate a critical framework that captures the authors’ revisionist mode—one that sustains a reconciliatory engagement with the classical sources while also reconfiguring them through interwoven systems of care, resistance and ecological justice.Departamento de Filología y Traducció
Scoping review of the literature on the historical and economic evolution of the health systems of Chile, Uruguay, and Costa Rica
No full textAs part of the project Historical, Institutional, and Economic Development of Public Health Systems in Middle-Income Countries: New Horizons, Latin America in the 20th and 21st Centuries, we conducted a scoping review on the historical, economic, and institutional evolution of national health systems of Chile, Costa Rica and Uruguay. The selection criteria of the cases were two. Firstly, the existence of evidence of different institutional orientations in each country. We selected a strongly market-oriented system (Chile), a universal public healthcare system (Costa Rica) and a system that transitions from the first to the second model (Uruguay).UP
The platformization and marketization of care: Business models and competitive strategies of care platforms
No full textThis study examines the emergence and growth of digital care platforms (DCPs) in Spain, focussing on their business models and competitive strategies amid increasing demand for commodified care services in ageing societies. A multi-method approach was used, combining desk research, netnography of 38 platforms, and 29 in-depth interviews with platform management, workers, and key stakeholders in the care industry. By applying the categorization of business models of DCPs to the analysis of platforms’ strategies, we are able to discern similar patterns and variations in their operational models and competitive strategies. Our findings point to both continuities and discontinuities in domestic and care work mediated by platforms. On-demand platforms mediate basic services and scale easily by expanding their operations across countries. However, their lack of service differentiation makes them vulnerable to competition, leading to frequent mergers and closures. Multiservice platforms often adopt a marketplace model, operating across multiple countries where labour regulations are less restrictive. Digital placement agencies, more institutionally embedded, try to emphasize quality and professionalization to differentiate themselves. Their growth is complex, prompting strategies such as integrating into public systems and forming alliances with insurance companies and healthcare funds. But overall, their emergence and rapid growth is accelerating the commodification of reproductive activities without improving formalization or professionalization, leading us to a new phase in the marketization of care.Centro Interdisciplicar de Estudios Feministas, de las Mujeres y de GéneroDepartamento de Economía, Métodos Cuantitativos e Historia Económic
The female image of the 18th century in Spain: the petimetra and its significance in the collective imagination
No full textEste artículo se propone establecer y analizar la gran repercusión que tuvo la figura de la petimetra en la sociedad española del siglo XVIII. La petimetra, de origen francés, se convertiría así en una imagen emblemática, a pesar de haber sido tratada principalmente de forma despectiva desde su aparición y así se reflejó en la escena cultural y artística. Sin embargo, el gusto afrancesado por las altas clases españolas la encumbró y llevó al deseo de emulación por parte de muchas damas dieciochescas, en un momento en el que las modas parisinas eran consideradas como el máximo exponente del buen gusto y del prestigio social. Desde el ámbito artístico, hasta el literario y musical, acaparó todo el protagonismo social del momento, dejando una gran estela que perduraría también en el siglo posterior.This article aims to establish and analyze the great impact that the figure of the petimetra had on Spanish society in the 18th century. The fop, of French origin, would thus become an emblematic image, despite having been treated mainly in a derogatory manner since its appearance and was thus reflected in the cultural and artistic scene.
However, the French taste of the Spanish upper classes elevated her and led to the desire for emulation on the part of many eighteenth-century ladies, at a time when Parisian fashions were considered the greatest exponent of good taste and social prestige. From the artistic to the literary and musical spheres, it captured all the social prominence of the moment, leaving a great trail that would also endure in later century.Área de Historia del Art
¿Un Marx sin tendencia decreciente de la tasa de ganancia? Defensa de la coherencia de la "ltdtg" en el marco del pensamiento marxista.
No full textLa ley de la tendencia decreciente de la tasa de ganancia (LTDTG) aparecida en el tercer volumen de El Capital ha sido uno de los temas más discutidos y polémicos de la crítica de la economía política marxiana. Dentro de los diversos debates que giran alrededor de esta cuestión, han surgido varios autores críticos de esta ley que afirman que, de todos los escenarios posibles, el más probable se caracteriza por el hecho de que Marx abandonara dicha teoría durante las últimas décadas de su vida. Esta posición eximiría al pensador alemán de los supuestos errores teóricos que, combinados con una visión extremadamente positiva del eventual colapso del sistema capitalista durante la década de los 50 del siglo XIX, le llevaron a introducirla en los borradores a partir de los cuales Engels daría forma al tercer libro de El Capital. En este artículo argumentaremos que la LTDTG es una derivación necesaria del despliegue de las determinaciones de la sociedad capitalista realizado en el primer libro de El Capital. Además, mostraremos como los argumentos que se utilizan para alejar a Marx de esta ley son, en el mejor de los casos, muy débiles y se basan en escenarios poco probables; en el peor, estos son directamente falsos.The law of the tendency of the rate of profit to fall (LTRPF), introduced in the third volume of Capital, has been one of the most discussed and controversial topics in the Marxian critique of political economy. Among the various debates surrounding this issue, several critics of this law have emerged, claiming that, of all possible scenarios, the most likely is that Marx abandoned this theory during the last decades of his life. This position would absolve the German thinker of the alleged theoretical errors which, combined with an overly optimistic view of the eventual collapse of the capitalist system during the 1850s, led him to introduce the law into the drafts from which Engels shaped the third book of Capital. In this article, we will argue that the LTRPF is a necessary derivation from the development of the determinations of capitalist society laid out in the first book of Capital. Furthermore, we will demonstrate how the arguments used to distance Marx from this law are, at best, very weak and based on improbable scenarios; at worst, they are outright false.Universidad Pablo de Olavid