502 research outputs found
Accounting and the Management of Power: Napoleon's Occupation of the Commune of Ferrara
No full textThis study, which is informed by Foucault’s concept of governmentality, identifies the systematic ties between political discourse, forms of rationality and technologies of government during the first period that Napoleon governed Ferrara in northern Italy (1796–99). The study identifies a decoupling between ‘political discourses, rhetoric and language’ and the use of ‘technologies of government’. The results enhance understanding of the translation of politics and power into a set of administrative tasks and calculative practices to secure power in modern public sector settings today. In the neo-liberal prescriptions for the modern State which demand a much diminished role and presence for the government in the lives of its citizens, societies, organizations and their management are tending to be more and more concerned with surveillance made operable through power
Accounting and expropriation of Jewish property in Fascist Italy 1939-1945
No full textThe Jewish anihilation by German Nazis constituted a gigantic murderous operation that passed also through the social and economic destruction. Not only Nazi Germany was the author of such operation, but also Fascist Italy, starting from the racial laws of 1939, resulted on restrictions of rights of Italian Jews such the confiscation of their properties
Accounting and the enactment of power: Municipal Reform by Peter Leopold 1774-1775
No full textPurpose – The purpose of this study is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination of Peter Leopold’s Reform of the Municipalities in the late 18th century in Italy.
Design/methodology/approach – An extensive textual analysis of the very comprehensive collection of primary sources of the Grand Duchy of Tuscany during the de’ Medici and Hapsburg-Lorraine’s rule identified the reasons for Peter Leopold’s decision to decentralize his government’s authority and responsibilities. A systemic comparison of the 1765-66 and 1775-76 financial reports of the Municipality of Castrocaro and Terra del Sole disclosed the importance of the micro-practices of accounting and reporting for the Reform.
Findings – In the context of the 18th century Enlightenment, Peter Leopold legitimized his Reform by the introduction of a modern style of government based on the rationalisation of the municipal administrative system and decentralization of central authority and responsibility. The Reform was made feasible by the substitution of a birth right principle with an economic discourse which linked tax payments to property ownership. This had the unintended consequence of increased taxes, higher municipal expenditures, and possible inequalities between municipalities.
Research limitations/implications – The findings of the study are dependent on the resources which have survived and are now preserved in the official archives of Galeata and Florence. This work contributes to the extant literature on administrative reforms in a crucial period for the redefinition of sovereignty by the ruling classes, with the rise of the modern State. It extends historical understanding of the public sector with a focus on local government in the 18th century in a non-Anglo-Saxon context.
Practical implications – Examination of the Reform of Peter Leopold contributes to an enhanced understanding of present-day decentralization by governments in the context of the new public management (NPM). It provides to NPM advocates a broader temporal and contextual understanding of the impact of current decentralization reforms.
Originality/value – Few accounting studies have considered the micro-aspects of decentralization reforms at the municipal level and tried to identify their impact on the wealth of the population. Moreover, Peter Leopold’s Reform is considered one of the most innovative and enlightened of the 18th century, while the remainder of Europe was still overwhelmingly committed to the centralization of administrative apparatuses. Finally, this study relates to the multi-disciplinary debate about the recognition, qualification and accountization of the impact of decentralization of responsibility for the delivery of government services
Popular culture and totalitarianism. Accounting for propaganda in Italy under the Fascist regime (1934–1945)
No full textThroughout history, both democratic and totalitarian States have sought to take advantage of the possible political contributions of art and culture. This chapter presents the first in-depth historical study of the relationship between accounting and culture in a totalitarian State; the Fascist State in Italy between 1934 and 1945. Accounting documents in the form of budgets and reports provided by the Fascist government, along with other accounts prepared by the Fascists, were used to build a narrative that identified the ways in which the Fascist regime sought to rally the Italian people around new values such as nationalism and hatred for the “Other”, which led to the persecution of Jews. Accounting documents and the cultural activities to which they relate show the ways in which the Fascists developed their own conception of popular culture and sought control of cultural organisations and intellectuals in spreading their values and beliefs through cultural artefacts
Conjunctivitis associated with Chlamydia pecorum in three koalas (Phascolarctos cinereus) in the mount lofty ranges, South Australia
No full textChlamydiosis is a significant factor contributing to the decline of koala (Phascolarctos cinereus) populations in Australia but has not previously been reported in South Australia. We describe conjunctivitis in three wild koalas from South Australia, with Chlamydia pecorum identified by quantitative PCR.Oliver Funnell, Lynley Johnson, Lucy Woolford, Wayne Boardman, Adam Polkinghorne, and David McLellan
Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House
No full textPurpose: The study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist “Ethical State”. Design/methodology/approach: The study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House. Findings: Financial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a “moral individual” that was to serve wider national interests consistent with the priorities of the Fascist Ethical State. Research limitations/implications: The study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society. Social implications: The analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more vulnerable countries at present. Originality/value: Unlike most of the work on the relationship between culture and accounting which has emphasised liberal States, this study considers a non-liberal State and documents a use of accounting in the cultural domain which was not limited to promoting efficiency consistent with the priorities now recognised more recently of the New Public Management. It presents a micro-perspective on accounting as an ideological discourse by investigating the role of accounting in the exploitation of a cultural institution for political purposes
Three perspectives on the future of the city
No full textThree very different perspectives on the evolution of the city. We look at the history of four ‘future’ cities; we examine the role of the suburb in the 21st century; and we hear from architect Joyce Hsiang, the co-creator of the incredibly ambitious City of 7 Billion Project.Guests Daniel BrookJournalist and author of \u27A History of Future Cities\u27. Emeritus Professor Graeme DavisonAO, School of Philosophical, Historical and International Studies at Monash University. Joyce HsiangCo-founder of the City of 7 Billion Project, Principal Plan B Architecture & Urbanism and critic at the Yale School of Architecture. Further Information Daniel Brook\u27s website Extract from A Future History of Cities Graeme Davison\u27s profile Suburban History article Article on City of 7 Billion Project Architect Magazine article on City of 7 Billion Project Credits PresenterAntony Funnell ProducerAndrew Davie
Understanding Molecular Crystal Structures at Extreme Conditions
No full textUnderstanding the structure of matter in the solid state could be considered as being
one of ‘the big questions’ in chemistry. Whereas the structural behaviour of
molecules in the gas phase is relatively well-understood, this is not the case for the
condensed phase due to the complexity of short and long-range intermolecular
interactions. The purpose of the work in this thesis is to examine the structural
response of solid molecular materials to stimuli of extreme pressure and temperature.
L-alanine crystallises as a zwitterion in the space group P212121. Neutron
powder diffraction and X-ray single crystal diffraction data show that the a and caxes
are very similar in length. The a-axis is more compressible than the c-axis, and
at ca. 2 GPa the cell becomes metrically tetragonal, however the underlying
symmetry is still orthorhombic. The structure remains in a compressed form of the
ambient phase up to 9.87 GPa. Previous Raman and energy dispersive powder
diffraction studies have interpreted changes in spectra at ca. 2 and 9 GPa as phase
transitions. The diffraction data and DFT calculations described here suggest that
these are in fact due to changes in conformation of the ammonium group.
L-alanine shows remarkable resistance to the effects of pressure but
something must happen to the structure if pressure continues to be increased.
Neutron powder diffraction has been used to obtain high-pressure data for L-alanine
up to 15.46 GPa. These are the highest-pressure diffraction data reported for any
amino acid. Above ca. 15 GPa, L-alanine undergoes a reversible transition to an
amorphous phase through volume collapse of the crystal, driven by the need to
minimise the PV term in the Gibbs free energy equation, as opposed to relieving
destabilising contacts. It is currently the only amino acid known to undergo a
transition of this type.
The co-crystal of methylpyridine and pentachlorophenol (MP-PCP) forms in
the space group P-1. When the phenolic proton is deuterated (MP-PCP-d) it exhibits
isotopic polymorphism, crystallising in the space group Cc. Structures of the two
other combinations of isotope and space group, i.e MP-PCP in Cc and MP-PCP-d in
P-1 have not yet been determined. We demonstrate that these polymorphs can be
obtained using high-pressure and low-temperature conditions predicted by
thermodynamics. The use of in-situ crystallisation at pressure has driven MP-PCP to
pack with Cc symmetry, minimising the PV term in the Gibbs free energy equation.
Low-temperature crystallisation causes MP-PCP-d to form in P-1 due to this phase
being favoured by vibrational enthalpic and entropic contributions.
Aniline is a liquid under ambient conditions but freezes at 267 K in the
monoclinic space group P21/c. It can also be frozen by pressure (ca. 0.8 GPa) in the
orthorhombic space group Pna21. Neutron powder diffraction shows that on
decompression the orthorhombic form transforms to the monoclinic phase at 0.3
GPa, owing to the monoclinic packing being less dense. PIXEL calculations provide
an insight into the intermolecular energies of the orthorhombic crystal up to 7.301
GPa. They show that dispersive forces are more dominant than the hydrogen bonds,
one of which becomes destabilising at higher pressure. Thermodynamic calculations
estimating the relative stabilities of the two polymorphs prove inconclusive owing to
improper treatment of dispersion interactions by Density Functional Theory
calculations. The structural behaviour of cyclohexane in the crystalline (P21/c) and plastic
phases (Fm3m) has been studied using neutron total scattering data and Reverse
Monte Carlo (RMC) modelling. Atomistic models show that the molecules exhibit
correlated motion as they prepare to undergo transformation on heating. Inclusion of
I(t) data in the RMC refinements is shown to be important as when it is not
accounted for, the RMC method is incapable of distinguishing the form of the
disorder in the plastic phase. Molecular motion in this phase is shown to be
correlated through the avoidance of short intermolecular D···D contacts.
The ordered and disordered solid phases of oxalyl chloride (space groups
P21/c and Pbca respectively) have been studied by neutron total scattering and
modelled using a Reverse Monte Carlo approach. Atomistic models show that on
heating, the atoms vibrate out of the plane of the molecule until 245 K where they
show approximately isotropic vibration owing to reduced steric restriction. This may
provide the molecules with the freedom they require to rotate and undergo the solidsolid
transition. The onset of disorder has also been partially predicted by molecular
dynamics simulations. RMC modelling does not provide satisfactory atomic
configurations of the disordered solid phase due to an unrealistic distribution of
intermolecular chlorine-chlorine contacts. This study presents an example of a
flexible, 3-atom-type system that may be too complex for analysis by the RMC
method
Accounting for Napoleonic Imperialism in Tuscany and the Kingdom of Naples
No full textPurpose. The study examines the role of accounting in the enactment of the Napoleonic imperial project in Tuscany and the Kingdom of Naples in the early 19th century.
Design/methodology/approach. The study adopts the Foucauldian theoretical framework of governmentality and a comparative approach to highlight similarities and differences between the two regions. Findings. The presence of different cultural understandings and structures of power meant that in Tuscany accounting mirrored and reinforced the existing power structure, whereas in the Kingdom of Naples accounting practices were constitutive of power relations and acted as a compensatory mechanism. In the Kingdom of Naples, where local elites had been traditionally involved in ruling municipalities, control of accounting information and the use of resources ‘re-adjusted’ the balance of power in favour of the French whilst letting local population believe that Napoleon was respectful of local customs. Research implications. The ability of accounting technologies to act as compensatory mechanisms within governmentality systems paves the way to further investigations about the relationships between accounting and other governmentality technologies as well as the adjustment mechanisms leading to accounting resilience in different contexts. Social implications. By identifying accounting as an adaptive instrument supporting less obvious practices of domination the study helps unmask a hidden mechanism underlying attempts to know, govern and control populations which still characterises modern forms of imperialism. Originality/value. The comparative perspective leads to a new specification of the multifaceted roles that accounting plays in different cultural and political contexts in the achievement of the same set of imperial goals and enhances understanding of the translation of politics, rhetoric and power into a set of administrative tasks and calculative practices
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