3,558 research outputs found
Teleological versus Non-Teleological Perspectives in Financial Statement: The Debate between Chambers and Onida
No full textThe paper examines the scientific debate that took place in 1973 in the journal Rivista dei Dottori Commercialisti (Italian Journal of Chartered Accountants) between Pietro Onida and Raymond J. Chambers concerning the nature of financial statement information. Our research revealed that Onida was the advocate of a teleological theory of the financial statement, whereas Chambers supported the perfect neutrality of accounting information. Going back to theoretical precedents, the thoughts of the two scholars have different ontological and epistemological assumptions. If, ontologically, Chambers conceives reality as unique and objective, being inspired by the neopositivism of the ‘‘received view,’’ Onida admits the existence of multiple realities by adopting an interpretivist perspective. Epistemologically, the Australian scholar approaches accounting as a pure science by leveraging its deductive moment rather than empirical recognition, whereas the Italian author conceives accounting as an ‘‘application science’’ and adopts a method where the inductive approach prevails
The causes and the effects of the deficiency in the Pre-Legislative and Legislative scrutiny processes in St. Lucia
No full textThis dissertation argues that there is a significant deficiency in the pre-legislative and legislative scrutiny processes in St. Lucia, caused by the failure of Parliament to utilize the Standing Orders in the manner in which they were intended and develop and follow a more systematic scrutiny process. The author explains how this has hindered St. Lucia’s ability to gain more benefit from the legislative process and improve the quality of legislation produced with less likelihood of amendments
Education and Training in St.Lucia: A Partially Annotated Bibliography
No full textThis bibliography on “Education and Training in St. Lucia” has been specifically prepared for the UWI School of Continuing Studies’ St. Lucia Country Conference. An attempt has been made to be as comprehensive as possible, but because of the weak bibliographical coverage of the literature of the region, important items may have been omitted. This is especially true for policy documents emanating from official sources. It covers all aspects of education and training in St.Lucia including distance education, educational finance,health and family life education and educational reform
Columbus Square, St. Lucia
No full textLandscape, black & white, 4 x 6 in.No. 18.
Columbus Square, St. Lucia.
Columbus Square, St. Lucia, located in the heart of the capital city, Castries was formerly the site of the Place D’Armes, which was renamed Promenade Square before being renamed the Columbus Square. The Square is currently named after a St. Lucian author Derek Walcott. This spot also pays respect to residents who lost their lives in battle.
On the Postcard; “Columbus Square, St. Lucia.” people can be seen congregating in the Square under the trees.
Information at the back of the Post Card:
Union Postale Universelle
Sarah Cameron, 2013. Footprint Focus. St Lucia & Dominica with Fort-de-France
The language of the cataloguer (part 1). The author
No full textThe paper analyses the evolution of the language of cataloguing, focusing on the concept of authorship. It evaluates cataloguing principles, rules and theory, from Cutter to ICP 2016, in order to study the modification of the idea of author in cataloguing and the emerging importance of non-authorial responsibilities as access points for the organization of catalogues
Export Processing in the Caribbean: Lessons from Four Case Studies
No full textThe author reviews case studies of four Caribbean countries-the Dominican Republic, Jamaica, Saint Lucia and Trinidad-and briefly discusses an African country, Mauritius. He compares labour legislation, nationality of investors, technology transfer, and linkages with the rest of the economy. Of these five cases, only Trinidad failed to develop a significant export processing sector. Explanations rooted in government policy are suggested for this result. United Nations ECLAC Working Paper No. 42 (September 1996).export processing zones, export promotion, Dominincan Republic, Saint Lucia, Jamaica, Trinidad and Tobago, Mauritius, transnational corporations
Il dibattito tra P. Onida e R.J. Chambers sull’informativa di bilancio. Contenuti, ragioni di fondo ed elementi di attualità
No full textIl paper ha per oggetto il dibattito scientifico che nel 1973 intercorse tra Onida e Chambers in merito alla natura dell’informativa di bilancio sulla Rivista dei Dottori Commercialisti. Le posizioni dei due Autori sono state esaminate non solo a livello delle teorie proposte, ma cercando di risalire ai retrostanti protopostulati. La ricerca rivela che Onida è fautore di una teoria teleologica del bilancio, mentre Chambers, all’opposto, della perfetta neutralità dell’informazione contabile. Ma ciò che sembra distinguere più in profondità il pensiero dei due Studiosi è la concezione di Ragioneria e il metodo di indagine realmente applicato: l’Autore italiano concepisce la Ragioneria come “scienza di applicazione” e adotta un metodo in cui il momento induttivo ha una reale valenza; lo Studioso australiano aspira, invece, ad avvicinare l’Accounting alle scienze pure, facendo leva più sulla speculazione che sulla ricognizione empirica. Trasponendo i termini della querelle nel contesto dell’odierna regolazione contabile internazionale, se ne è tratto il convincimento che nessuno dei due paradigmi esaminati abbia prevalso sull’altro, lasciando la disputa di fatto ancora aperta
Séquence 3, La rencontre entre Ivaldo et Lucia, raconté par Ivaldo
No full textCette séquence fait partie du corpus vidéo de Langue des Signes Emergentes utilisé lors de la thèse d'Ivani Fusellier-Souza : le locuteur Ivaldo raconte avec Lucia leur première rencontre.00:00:00>00:00:14 Lucia demande à Ivaldo de raconter leur rencontre, ou du moins la première fois qu'il l'a vu dans la rue. 00:00:14>00:00:18 Ivaldo raconte que Lucia passait dans la rue et qu'il l'a regardé marcher. 00:00:18>00:00:20 Lucia lui rappelle qu'elle marchait dans la rue et avait un air hautain. 00:00:20>00:00:24 Ivaldo raconte qu'il lui a offert une glace qu'elle a mangée. 00:00:24>00:00:26 Lucia lui dit qu'il la regardait de loin. 00:00:26>00:00:31 Ivaldo raconte qu'il l'a vu passée et qu'il lui a offert une glace qu'elle a accepté. 00:00:31> 00:00:42 Lucia se rappelle qu'il lui a offert une glace. 00:00:42>00:00:52 Ivaldo demande à son fils de ne pas passer devant la caméra. 00:00:52>00:00:58 Lucia lui rappelle comment elle était belle avec ses cheveux longs. 00:00:58>00:01:20 Ivaldo raconte qu'il n'aimait pas ses cheveux longs, qu'il préfère Lucia avec des cheveux courts, et qu'elle a bien fait de les couper. 00:01:20>00:01:23 Lucia raconte qu'après ils se sont mariés. 00:01:23>00:01:32 Ivaldo dit qu'ils se sont mariés à Fortaleza
Literary translations in a sample of anarchist periodicals of the Atlantic space (1890-1910)
No full textDataset of the Anarchist Translation Flows and World Literature Project (ARGOT)
Marie Skłodowska-Curie Grant Agreement No. 101065157, 2023-2025 (Main researcher: Lucia Campanella).
This dataset, consisting of various collections of structured data in diverse formats, presents the results of the ARGOT project.
Below, there is a list and brief description of the four interconnected subdatasets, each representing a distinct phase in the data processing pipeline. Information on each subdataset is to be found in a Readme document included in each collection.
Subdataset I contains metadata on the selected periodicals used as the primary data sources.
Subdataset II consists of the digitized and transcribed content from these periodicals.
Subdataset III includes all extracted text lines in which author entities have been identified using Named Entity Recognition (NER) and cross-referenced with VIAF (Virtual International Authority File) identifiers.
Subdataset IV contains manually validated literary translations, with enriched metadata providing additional contextual and bibliographic information
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