21,432 research outputs found

    Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970

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    this paper analyses the transformations induced since 1970 in the French accountancy profession by the globalisation of France's economy.professions; audit; globalization; France sociological history

    Impressions of Interculturality and Health Care in Bolivia: Three Cases from Cochabamba

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    Considerable health disparities exist that result in both poorer health outcomes and relatively low accessibility of health care for the world’s indigenous populations. States and global/international health organizations have prioritized indigenous health. Intercultural health care plays a pivotal role in this prioritization. Recent governmental changes in Bolivia, a country in which two thirds of the population self-identify as indigenous, have resulted in state discourse centered on decolonization and interculturality that advocates indigenous rights as well as economic and popular democracy. Research that focuses on how intercultural policies are practiced on the ground or on how individuals are experiencing these policies is lacking. Using qualitative data gathered from semi-structured interviews of three individuals living in and around Cochabamba, Bolivia, this thesis explores participants’ thoughts and experiences of interculturality, health, and the Bolivian healthcare system. Results are contextualized 1) through a discussion of the intercultural health care literature based on Latin American examples and 2) according to two health behavior theories: Social Cognitive Theory and the Structural-Ecological Model. The results presented here raise concerns about the implementation and effectiveness of intercultural healthcare policies. Participants have noticed very little change as a result of new polices and are skeptical of the motivations driving interculturality. Additional factors, such as substantial financial barriers, impede intercultural health care. Research that investigates how intercultural health care functions on the ground and in practice in Bolivia has repercussions for health policy on a global scale. The research presented here is of public health importance because, if the goal is to improve the health of indigenous peoples worldwide, a more critical consideration of the implementation of intercultural healthcare efforts, of which this thesis is part, is necessary

    Trust and Betrayal in the Medical Marketplace

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    The author argues in this Comment that disingenuity as first resort is an unwise approach to the conflict between our ex ante and our later, illness-endangered selves. Not only does rationing by tacit deceit raise a host of moral problems, it will not work, over the long haul, because markets reward deceit\u27s unmasking. The honesty about clinical limit-setting that some bioethicists urge may not be fully within our reach. But more candor is possible than we now achieve, and the more conscious we are about decisions to impose limits, the more inclined we will be to accept them without experiencing betrayal

    Mortal questions : Uruguay's infant mortality conundrum

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    Quantifying government media relations in Queensland

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    This article draws upon historical and contemporary data to attempt to identify key issues in government media relations and to discuss the processes and challenges involved in attempting to quantify the expenditure on this activity in the state of Queensland in the modern era. A combination of investigative journalism and academic research methods have been used to position government media relations as a practice and to gauge expenditure, staffing, and cost to the taxpayer of government media relations in Queensland. The Electoral and Administrative Review Commission’s Report on review of government media and information services (EARC, 1993) was the first comprehensive measure of such costs and since then only some insights were offered by premiers Beattie and Bligh in 2006 and 2008 in response to parliamentary questions on notice. This article reviews these costs, canvasses expert estimates of the real cost of government media relations, and debates some of the competing interests at stake

    Unintended Pregnancy And Induced Abortion In Mexico: Causes and Consequences

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    Examining the hidden and stigmatized practice of induced abortion is very hard to do. Throughout the Mexican Republic's 31 states, induced abortion is highly restricted. (The exception is the capital, the Federal District, which decriminalized first-trimester abortions in 2007.) This report presents estimates of induced abortion for 2009, by the country's 32 entidades federativas (or federative entities) and by the woman's age. The report also examines what causes women to resort to abortion in the first place -- unintended pregnancy

    Certification of Librarians: An Unproven Demand

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    This paper examines whether certification of librarians is necessary to ensure high quality service. The paper explains the purpose of professional certification and provides a synopsis of the history of national librarian certification initiatives in the U.S. A literature review evaluates arguments supporting and opposing certification. Arguments in favor of certification are unconvincing and reveal certification supporters’ professional insecurities, failure to consider the certification bureaucracy that would be created, and lack of evidence to support their claims. Given these findings, the paper concludes that librarian certification is unnecessary. Library professionals are encouraged to take other proactive steps to expand their role, importance, and impact in the 21st century

    Roles, authority and involvement of the management accounting function: a multiple case-study perspective

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    Recent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation. However, empirical evidence pointing to fundamental shifts in the roles played by management accountants remains relatively scarce. The authors explore this paradox and give sense to the various roles played by the management accounting function by focusing on how management accountants are involved in and endowed with authority in decision-making situations.management accountant; role; business partner
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