Acknowledgements This unit was written by Dr Emma Barker
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3.1 The limits of propaganda Although portraits of Napoleon were manufactured on a large scale and distributed widely, they could only act as propaganda for the regime up to a certain point. Given the institutional circumstances sketched out in the introduction to this unit, the most effective way to use art as propaganda was with large-scale history paintings that would attract the attention and excite the interest of a large audience when they were exhibited in the Salon. State patronage for such painting was revived o
2.3 The military leader Let us now consider another relatively early portrait, David's Bonaparte Crossing the Alps, in which the then First Consul is shown at the Great Saint Bernard at the start of the campaign which led to the defeat of the Austrians at Marengo in June 1800 (see Plate 10). In fact, Bonaparte had actually crossed the Alps on a humble
3.4 Cognitive and non-cognitive states At several points in the Reading, James draws a sharp contrast between emotions and what he terms ‘cognitions’. The distinction between cognitive and non-cognitive states will crop up fairly regularly from now on, so I shall pause at this point to make it clear how I am going to understand this distinction. Unfortunately, different philosophers understand the distinction in different ways; I shall introduce two possible interpretations of the distinction. On one interpretation, the
2.1 The provinces Controlling and governing the provinces was a substantial part of an emperor's remit. Here you will consider different ways in which the emperor had contact with his provincial subjects. You will work through some sections from books by Goodman and Lewis, and Reinhold and watch a short video sequence. 2.5 African mosaics: things Roman and things African? Between the second and the fifth centuries a thriving tradition of mosaic floor decoration developed in North Africa (see Figure 4). There is only limited evidence for the dating of African mosaics, but the earliest seem to be closely influenced by Italian interior design, particularly stucco wall plaster, w 4.1 What is a composition? We are used, in Western art music, to being able to identify a piece of music and its composer. The ‘piece’ is represented by the written notation; it can be realised in somewhat different ways in different performances. One of the problems we have in applying our concepts of composition to the music of other cultures is that it is not always easy the identify a ‘piece’ of music (an item of repertoire), as distinct from a particular performance. 2.3 Conclusion As I warned you, it has been necessary to introduce here a fair amount of technical detail on North Indian music. You will not need to remember all of this – indeed, apart from a little basic terminology (such as rag and tal), some instrument names (tabla, tanpura) and the name of this genre (khyal), you may not come across any of these terms again in this unit. What I hope you will remember is what this has taught you about the way North Indian art music is put together, and what this tell 4.20 Technologies and explicit knowledge continued In the future we will see the fusion of statistical analyses of documents, agents, ontologies, metadata and informal annotation/discussion. Ontological tagging with metadata would allow authors to express their own deep understanding of the domain which may draw on knowledge that is not in the text of documents. This would allow experts to set a document in context in the light of developments since the document was written, or to encode relationships between documents that show important con 2.2 Representation, interpretation and communities of practice continued The preceding discussion brings us to a critical concept introduced earlier: the community of practice (Lave and Wenger, 1991; Wenger, 1998; Bowker and Star, 1999). Wenger emphasises that such communities are not the preserve of what are commonly conceived as knowledge workers. Wenger's central example is of a department of staff processing medical insurance claims, somewhat in contrast to the autonomous knowledge workers defined by Peter Drucker. In fact, as the term reflects, 1.3 Scope of this unit ICT technical developments are announced on almost a monthly basis, so this unit cannot provide an up-to-the-minute snapshot of knowledge management technologies. While we describe many examples of relevant technologies, it is important not to let these particular examples constrain how you think about the possibilities; they are simply examples of commercial products and point to emerging technologies in research laboratories. Our emphasis, therefore, is on providing conceptual framewo References 2.5 ‘Events, dear boy, events’ A further influence on accounting is, to borrow Macmillan, events. (Macmillan was the Prime Minister of the UK (1957–1963) who famously observed that the greatest obstacle to political achievement was ‘Events, dear boy, events’.)Countries' systems are overtaken by events of one kind or another that bring accounting consequences. Not least of these is war. Napoleon's desire to conquer Europe had the side effect of exporting his Roman law paradigm and the commercial code within it, to hal 1.8 Conclusion This section has demonstrated that regulation evolves in response to a number of factors. Some of the more significant ones, such as economic development, ‘borrowed’ legislation, colonisation and imperialism and economic domination, have been discussed here. The consequence of this is that accounting regulation has evolved differently in various countries. The reasons for the diversity in accounting regulations will be considered in more detail in Author(s): 1.3 Managing the national economy The earliest regulation in Europe was not motivated by stewardship concerns, but was aimed at small businesses whose owners did not take the trouble to measure the success of their business. Consequently they went into liquidation, often, as is the case with small business networks, taking other businesses down with them. The 1673 Savary Ordonnance in France, which is regarded as the first national accounting rule created in the world and was subsequently taken up into the French Comme 1.1 Reporting international financial information This unit is not concerned with how accounting information is captured or stored, nor how it is used internally within an international group, although those are certainly significant issues, but rather with how public financial statements are prepared, audited and used. Essentially, we are dealing with how reports on a company's financial situation are compiled for external purposes and how that compilation is constrained and shaped. Reporting rules are not exactly the same in any two countr Learning outcomes By the end of this unit you will be able to: identify factors that have influenced the development of financial reporting; provide examples of how those factors have effected change in particular countries; list a number of variables that affect the development of accounting rules in different jurisdictions; explain the contingent model of accounting change; apply the theories of accounting development to new situations 5 Conclusion The argument underpinning this unit has stressed the dangers of seeing implementation as somehow separate from the policy process, or as just one stage within it. Instead it has been emphasised that it is vital to place implementation centrally within that process – involving negotiation, learning and adaptation. Others too have come to regard this as central to the policy process. In the first edition of their book on implementation, Pressman and Wildavsky emphasise the disjunction between 4 The public policy-action relationship: activities Having read this unit you now have the opportunity to reflect on the public policy-action relationship in more detail. There are two activities and two self assessment questions (SAQs) for you to complete. 1.3 The perils of partnership: policy as an adaptive system Here the focus is on an organic way of understanding the relationship between policy and action. From this perspective, government, public service organisations, contractors, staff and, more recently, the public themselves are viewed not as cogs in a machine but as mutually interacting elements of an adaptive policy system. As in other organic entities – populations, species, even the human body itself – change takes place around an equilibrium point at which the entity is in balan
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Activity 1 A focus for reading
