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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
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5.6.1 Young adults

Activity 20

Look closely at Images 54 and 55. Can you identify the two features which distinguished a girl from a young woman in the Victorian and Edwardian period?


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2.3 Photographs as artefacts

Bear in mind that photographs are artefacts. This means that they are more than just images. The photographer, the process and the packaging all add something to our understanding of the role of the photograph. So, for example, the mount can indicate its purpose (exhibition wall, domestic display, album and so on) and the significance attached to the article in its time. The physical properties of a mount, such as the quality of the card or style of printing, can distinguish top-of-the-range
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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
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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.

Exe
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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
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2.2.3 Model 3: African + Roman = African persistence and no evidence of Roman traits dominating (sep

This scenario sees African culture surviving following the Roman conquest, and where Roman culture is visible it does not replace preexisting practice. Here we might imagine a laissez-faire attitude on the part of the Roman state, allowing the conquered people to carry on in their previous ways and the African people not needing to, or wanting to, adopt Roman customs, practices, forms of representation and cultural identity. In this model we might expect to find Roman and African trait
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References

Abowd, G., Atkeson, C. G., Brotherton, J., Enqvist, T., Gulley, P. and LeMon, J. (1998) ‘Investigating the capture, integration and access problem of ubiquitous computing in an educational setting’, Proceedings of CHI ‘98: Human Factors in Computing Systems, New York, ACM Press.
Bannon, L. J. and Kuutti, K. (1996) ‘Shifting perspectives on organizational memory: from storage to active remembering’, <
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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
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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,
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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
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References

Aisbitt, S. (2004) ‘Why did(n't) the accountant cross the road?’ OUBS working paper, 04/04.
Bromwich, M. (1992) Financial Reporting, Information and Capital Markets, (in particular Chapter Two ‘The market provision of accounting information’) London, Pitman Publishing.
Burchell, S., Clubb, C. and Hopwood, A. (1985) ‘Accounting in its social context: towards
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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
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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): The Open University

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
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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
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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
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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
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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.

Activity 1 A focus for reading

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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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